EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF

THE SANGGUNIANG BAYAN OF ORION, BATAAN HELD AT THE

SESSION HALL OF THE ORION MUNICIPAL LEGISLATIVE
HON. REYNALDO S. WAJE BUILDING, ARELLANO, ORION ON JANUARY 21, 2014,
Municipal Vice Mayor and Presiding Officer ADJOURNED AND RECONVENED ON JANUARY 23, 2014,
CONTINUED AT THE REGULAR SESSION HELD ON JANUARY 28,
2014, ADJOURNED AND RECONVENED ON JANUARY 29, 2014,
ADJOURNED AND RECONVENED ON FEBRUARY 3, 2014,
HON. JUNE D. HERNANDEZ ADJOURNED AND RECONVENED ON FEBRUARY 6, 2014
Sangguniang Bayan Member

PRESENT:
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member Hon. Reynaldo S. Waje - Municipal Vice Mayor and
Presiding Officer
Hon. June D. Hernandez - Sangguniang Bayan Member
HON. VIRGILIO B. ISIDRO Hon. Rex Joseph R. Fuster - Sangguniang Bayan Member
Sangguniang Bayan Member Hon. Virgilio B. Isidro - Sangguniang Bayan Member
Hon. Jerzon Paul V. Ramirez - Sangguniang Bayan Member
Hon. Armando D. Nava - Sangguniang Bayan Member
HON. JERZON PAUL V. RAMIREZ Hon. Angelita C. Santos - Sangguniang Bayan Member
Sangguniang Bayan Member Hon. Ma. Fe M. Alarcon - Sangguniang Bayan Member
Hon. Luz D. Austria - Sangguniang Bayan Member
Hon. Warlito A. Isidro - Ex-Officio SB Member,
HON. ARMANDO D. NAVA President – Orion LnB
Sangguniang Bayan Member

ABSENT: NONE

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member
AN ORDINANCE ENACTING THE 2014 REVISED REVENUE CODE
OF THE MUNICIPALITY OF ORION, BATAAN AND AMENDING
MUNICIPAL TAX ORDINANCE NO. 05 – 010 – 015, OTHERWISE
HON. LUZ D. AUSTRIA KNOWN AS “THE REVISED REVENUE CODE OF THE
Sangguniang Bayan Member
MUNICIPALITY OF ORION, BATAAN OF 2005 AND
CONSOLIDATING THE REVENUE MEASURES OF THE
MUNICIPALITY OF ORION”
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Sponsor: Committee on Appropriations, Ways & Means

CERTIFIED TO BE ENACTED:
Be it ordained by the Sangguniang Bayan of the Municipality of
Orion, Province of Bataan, that
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 1

 CHAPTER 1. GENERAL PROVISIONS
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article A. Short Title and Scope

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

HON. REX JOSEPH R. FUSTER Section 1A.01. Short Title. This Ordinance shall be known
Sangguniang Bayan Member as the 2014 Revised Revenue Code of the Municipality of Orion, Province
of Bataan.

HON. VIRGILIO B. ISIDRO Section 1A.02. Scope and Application. This Code shall
Sangguniang Bayan Member govern the levy, assessment, and collection of taxes, fees, charges and
other impositions within the territorial jurisdiction of this municipality.

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

Article B. Construction of Provisions

HON. ARMANDO D. NAVA
Sangguniang Bayan Member

Section 1B.01. Words and Phrases Not Herein Expressly

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member Defined. Words and phrases embodied in this Code not herein
specifically defined shall have the same definitions as found in RA 7160,
otherwise known as the Local Government Code of 1991.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member Section 1B.02. Rules of Construction. In construing the
provisions of this Code, the following rules of construction shall be
observed unless inconsistent with the manifest intent of the provisions.
HON. LUZ D. AUSTRIA (a) General Rules. All words and phrases shall be construed and
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member or appropriate meaning shall be construed and understood
President – Orion Liga ng Mga Barangay according to such technical, peculiar or appropriate meaning.

(b) Gender and Number. Every word in the Code importing the
CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO number shall extend and be applied to one person or thing as
Secretary to the Sangguniang Bayan
well.

Municipal Tax Ordinance No. 14-010-016 2

 (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
HON. REYNALDO S. WAJE performance of the act.
Municipal Vice Mayor and Presiding Officer

(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
HON. JUNE D. HERNANDEZ days, shall be computed by excluding the first day and
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member considered the last day.

(e) References. All references to chapters, articles, or sections

are to the Chapters, Articles or Sections in this Code unless
HON. VIRGILIO B. ISIDRO otherwise specified.
Sangguniang Bayan Member

(f) Conflicting Provisions of Chapters. If the provisions of

different chapters conflict with or contravene each other, the
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member 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

HON. ARMANDO D. NAVA
Sangguniang Bayan Member 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.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member

Article C. Definition of Terms

HON. MA. FE M. ALARCON
Sangguniang Bayan Member

Section 1C.01. Definitions. When used in this Code:

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(a) Business means trade or commercial activity regularly
engaged in as a means of livelihood or with a view to profit;
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member (b) Charges refer to pecuniary liability, as rents or fees against
President – Orion Liga ng Mga Barangay
persons or property;

CERTIFIED TO BE ENACTED: (c) Cooperative is a duly registered association of persons, with

a common bond of interest, who have voluntarily joined
together to achieve a lawful, common, social, or economic
end, making equitable contributions to the capital required
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan and accepting a fair share of the risks and benefits of the
undertaking in accordance with universally accepted
cooperative principles.

Municipal Tax Ordinance No. 14-010-016 3

 (d) Corporations includes partnerships, no matter how created or
organized, joint-stock companies, joint accounts (cuentas en
participation), associations or insurance companies but does
HON. REYNALDO S. WAJE not include general professional partnerships and a joint
Municipal Vice Mayor and Presiding Officer
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.
HON. JUNE D. HERNANDEZ General professional partnerships are partnerships formed
Sangguniang Bayan Member
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;
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO within the Philippines.
Sangguniang Bayan Member

(e) Countryside and Barangay Business Enterprise refers to any

business entity, association, or cooperative registered under
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member the provisions of RA 6810, otherwise known as Magna Carta
for Countryside and Barangay Business Enterprises
(Kalakalan 20);
HON. ARMANDO D. NAVA
Sangguniang Bayan Member (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
HON. ANGELITA C. SANTOS public officer in the discharge of his official duties;
Sangguniang Bayan Member
(g) Franchise is a right or privilege, affected with public interest
that is conferred upon private persons or corporations, under
HON. MA. FE M. ALARCON such terms and conditions as the government and its political
Sangguniang Bayan Member subdivisions may impose in the interest of public welfare,
security and safety;

(h) Gross Sales or Receipts include the total amount of money or

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member its equivalent representing the contract price, compensation
or service fee, including the amount charged or materials
supplied with the services and deposits or advance payments
HON. WARLITO A. ISIDRO actually received during the taxable quarter for the services
Ex-Officio Sangguniang Bayan Member performed or to be performed for another person excluding
President – Orion Liga ng Mga Barangay
discounts if determinable at the time of sales, sales return,
excise tax, and value added tax (VAT);
CERTIFIED TO BE ENACTED:
(i) Levy means an imposition or collection of an assessment,
tax, fee, charge, or fine.
MRS. CARLOTA T. VALERIO (j) License or Permit is a right or permission granted in
Secretary to the Sangguniang Bayan
accordance with law or by a competent authority to engage in

Municipal Tax Ordinance No. 14-010-016 4

 some business or occupation or to engage in some
transactions.

HON. REYNALDO S. WAJE (k) Municipal Waters include not only streams, lakes and tidal
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ perpendicularly to the general coastline from points where
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER are so situated on the opposite shores that there is less than
Sangguniang Bayan Member
fifteen (15) kilometers of marine waters between them, the
third line shall be equally distant from opposite shores of the
respective municipalities;
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
(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;
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
(m) Privilege means a right or immunity granted as a peculiar
benefit, advantage or favor.

HON. ARMANDO D. NAVA (n) Persons mean every natural or juridical being, susceptible of
Sangguniang Bayan Member
rights and obligations or of being the subject of legal
relations;
HON. ANGELITA C. SANTOS (o) Rental means the value of the consideration, whether in
Sangguniang Bayan Member
money, or otherwise, given for the enjoyment or use of a
thing.
HON. MA. FE M. ALARCON (p) Residents refer to natural persons who have their habitual
Sangguniang Bayan Member
residence in the province, city, or municipality where they
exercise their civil rights and fulfill their civil obligations, and
to juridical persons for which the law or any other provision
HON. LUZ D. AUSTRIA creating or recognizing them fixes their residence in a
Sangguniang Bayan Member
particular province, city or municipality. In the absence of
such laws, juridical persons are residents or the province, city
or municipality where they have their legal residence or
HON. WARLITO A. ISIDRO principal place of business or where they conduct their
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay principal business or occupation;

(q) Revenue includes taxes, fees and charges that a state or its
CERTIFIED TO BE ENACTED: political subdivision collects and receives into the treasury for
public purposes.

MRS. CARLOTA T. VALERIO (r) Services mean the duties, work or functions performed or
Secretary to the Sangguniang Bayan
discharged by a government officer, or by a private person
contracted by the government, as the case may be.

Municipal Tax Ordinance No. 14-010-016 5

 (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
HON. REYNALDO S. WAJE governmental needs.
Municipal Vice Mayor and Presiding Officer

(t) Vessels include every type of boat, craft or other artificial

contrivance, capable of being used, as a means of
transportation on water.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 6

 CHAPTER 2. TAXES ON BUSINESS
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article A. Graduated Tax on Business

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

HON. REX JOSEPH R. FUSTER Section 2A.01. Definitions. When used in this Article.
Sangguniang Bayan Member

(a) Advertising Agency includes all persons who are engaged in

the business of advertising for others by means of billboards,
HON. VIRGILIO B. ISIDRO posters, placards, notices, signs, directories, pamphlets,
Sangguniang Bayan Member leaflets, handbills, electric or neon lights, airplanes, balloons
or other media, whether in pictorial or reading form.

HON. JERZON PAUL V. RAMIREZ (b) Agricultural Products include the yield of the soil, such as
Sangguniang Bayan Member corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco,
root crops, vegetables, fruits, flowers, and their by-products;
ordinary salt; all kinds of fish; poultry; and livestock and
HON. ARMANDO D. NAVA animal products, whether in their original form or not;
Sangguniang Bayan Member

The phrase "whether in their original form or not" refers to the

transformation of said products by the farmer, fisherman,
HON. ANGELITA C. SANTOS producer or owner through the application of processes to
Sangguniang Bayan Member
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
HON. MA. FE M. ALARCON for the market; to be considered an agricultural product
Sangguniang Bayan Member
whether in its original form or not, its transformation must
have been undertaken by the farmer, fisherman, producer or
owner.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member Agricultural products as defined include those that undergo
not only simple but even sophisticated processes employing
advanced technological means in packaging like dressed
HON. WARLITO A. ISIDRO chicken or ground coffee in plastic bags or styropor or other
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
packaging materials intended to process and prepare the
products for the market.

CERTIFIED TO BE ENACTED: 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
MRS. CARLOTA T. VALERIO or molasses from sugar cane;
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 7

 (c) Amusement is a pleasurable diversion and entertainment. It
is synonymous to relaxation, avocation, pastime, or fun;

HON. REYNALDO S. WAJE (d) Amusement Places include theaters, cinemas, concert halls,
Municipal Vice Mayor and Presiding Officer
circuses and other places of amusement where one seeks
admission to entertain oneself by seeing or viewing the show
or performance;
HON. JUNE D. HERNANDEZ (e) Banks and other Financial Institutions include non-bank
Sangguniang Bayan Member
financial intermediaries, lending investors, finance and
investment companies, pawnshops, money shops, insurance
companies, stock markets, stock brokers, and dealers in
HON. REX JOSEPH R. FUSTER securities and foreign exchange, as defined under applicable
Sangguniang Bayan Member
law, or rules and regulations thereunder;

(f) Brewer includes all persons who manufacture fermented

HON. VIRGILIO B. ISIDRO liquors of any description for sale or delivery to others but
Sangguniang Bayan Member
does not include manufacturers of tuba, basi, tapuy or similar
domestic fermented liquors, whose daily production does not
exceed two hundred gauged liters.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
(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,
HON. ARMANDO D. NAVA employment, or private detective agencies.
Sangguniang Bayan Member

(h) Cabaret/Dance Hall includes any place or establishment

where dancing is permitted to the public in consideration of
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member any admission, entrance, or any other fee paid, on or before,
or after the dancing, and where professional hostesses or
dancers are employed.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member (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;
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(j) Carinderia refers to any public eating place where food,
already cooked, are served at a price.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member (k) Cockpit includes any place, compound, building or portion
President – Orion Liga ng Mga Barangay thereof, where cockfights are held, whether or not money
bets are made on the results of such cockfights.
CERTIFIED TO BE ENACTED:
(l) Contractor includes persons, natural or juridical, not subject
to professional tax under Section 139 of the Local
Government Code of 1991, whose activity consists
MRS. CARLOTA T. VALERIO essentially of the sale of all kinds of services for a fee,
Secretary to the Sangguniang Bayan
regardless of whether or not the performance of the service

Municipal Tax Ordinance No. 14-010-016 8

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

HON. REYNALDO S. WAJE As used in this Article, the term "contractor" shall include
Municipal Vice Mayor and Presiding Officer
general engineering, general building and specialty
contractors as defined under applicable laws, filling,
demolition and salvage works contractors; proprietors or
operators of mine drilling apparatus; proprietors or operators
HON. JUNE D. HERNANDEZ of dockyards; persons engaged in the installation of water
Sangguniang Bayan Member
system, and gas or electric light, heat, or establishments;
proprietors or operators of smelting plants; engraving, plating
and plastic lamination establishments; proprietors or
HON. REX JOSEPH R. FUSTER operators of establishments for repairing, repainting,
Sangguniang Bayan Member
upholstering, washing or greasing of vehicles, heavy
equipment, vulcanizing, recapping and battery charging;
proprietors or operators of furniture shops and
HON. VIRGILIO B. ISIDRO establishments for planing or surfacing and re-cutting of
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ washing machines; proprietors or owners of shops for the
Sangguniang Bayan Member
repair of any kind of mechanical and electrical devices;
instruments, apparatus, or furniture and shoe repairing by
machine or any mechanical and electrical devices;
HON. ARMANDO D. NAVA proprietors or operators of establishments or lots for parking
Sangguniang Bayan Member
purposes; proprietors or operators of tailor shops, dress
shops. milliners and hatters, beauty parlors, barbershops,
massage clinics, sauna, Turkish and Swedish baths,
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member slenderizing and body-building saloon and similar
establishments; photographic studios; funeral parlors;
proprietors or operators of hotels, motels, and lodging
houses; proprietors or operators of arrastre and stevedoring,
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA bulletin which appears at regular intervals with fixed prices for
Sangguniang Bayan Member
subscription and sale and which is not devoted principally to
the publication of advertisements; business agents, private
detectives or watchman agencies; commercial and
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member immigration brokers; cinematographic film owners, lessors
President – Orion Liga ng Mga Barangay and distributors.

The term “contractor” shall also include, but shall not be

CERTIFIED TO BE ENACTED:
limited to, tax subjects enumerated under Section 19 of
Presidential Decree No. 231, but which are no longer
included in the enumeration of “contractor” under Section 131
MRS. CARLOTA T. VALERIO of Republic Act No. 7160, viz.: welding shops, service
Secretary to the Sangguniang Bayan
stations, white/blue printing, recopying, or photocopying
services, assaying laboratories, advertising agencies, shops

Municipal Tax Ordinance No. 14-010-016 9

 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
HON. REYNALDO S. WAJE and other heavy equipment available to others for
Municipal Vice Mayor and Presiding Officer consideration.

(m)Dealer means one whose business is to buy and sell

merchandise, goods and chattels as a merchant. He stands
HON. JUNE D. HERNANDEZ immediately between the producer or manufacturer and the
Sangguniang Bayan Member
consumer and depends for his profit not upon the labor he
bestows upon his commodities but upon the skill and
foresight with which he watches the market;
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
(n) 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
HON. VIRGILIO B. ISIDRO consumed herein or incorporated into the general mass of
Sangguniang Bayan Member
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,
HON. JERZON PAUL V. RAMIREZ transferred or exchanged in the Philippines to non-exempt
Sangguniang Bayan Member
private persons or entities, the purchaser or recipient shall be
considered the importer thereof.

HON. ARMANDO D. NAVA (o) Manufacturer includes every person who, by physical or
Sangguniang Bayan Member
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
HON. ANGELITA C. SANTOS it for special use or uses to which it could not have been put
Sangguniang Bayan Member
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
HON. MA. FE M. ALARCON marketable shape or prepare it for any of the use of industry,
Sangguniang Bayan Member
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
HON. LUZ D. AUSTRIA finished products of such process or manufacture can be put
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO such raw material or manufactured or partially manufactured
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 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;
CERTIFIED TO BE ENACTED:
(p) Marginal Farmer or Fisherman refers to individuals engaged
in subsistence farming or fishing which shall be limited to the
MRS. CARLOTA T. VALERIO sale, barter or exchange of agricultural or marine products
Secretary to the Sangguniang Bayan
produced by himself and his immediate family and whose
annual net income from such farming or fishing does not

Municipal Tax Ordinance No. 14-010-016 10

 exceed Fifty Thousand Pesos (Php 50,000.00) or the poverty
line established by NEDA for the particular region or locality,
whichever is higher;
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer (q) 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,
HON. JUNE D. HERNANDEZ amphibian trucks, and cranes if not used on public roads,
Sangguniang Bayan Member
vehicles that run only on rails or tracks, tractors, trailers, and
traction engines of all kinds used exclusively for agricultural
purposes;
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
(r) 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
HON. VIRGILIO B. ISIDRO wholesale peddler or retail peddler of a particular commodity
Sangguniang Bayan Member
shall be determined from the definition of wholesale dealer or
retail dealer as provided in this Ordinance;

HON. JERZON PAUL V. RAMIREZ (s) Public Market refers to any place, building, or structure of any
Sangguniang Bayan Member
kind designated as such by the local board or council, except
public streets, plazas, parks, and the like.

HON. ARMANDO D. NAVA (t) Rectifier comprises every person who rectifies, purifies, or
Sangguniang Bayan Member
refines distilled spirits or wines by any process other than by
original or continuous distillation from mash, wort, wash, sap,
or syrup through continuous closed vessels and pipes until
HON. ANGELITA C. SANTOS the manufacture thereof is complete. Every wholesale or
Sangguniang Bayan Member
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,
HON. MA. FE M. ALARCON shall also be regarded as a rectifier and as being engaged in
Sangguniang Bayan Member
the business of rectifying.

(u) Restaurant refers to any place which provides food to the

HON. LUZ D. AUSTRIA public and accepts orders from them at a price. This term
Sangguniang Bayan Member
includes caterers.

(v) Retail means a sale where the purchaser buys the

HON. WARLITO A. ISIDRO commodity for his consumption, irrespective of the quantity of
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay the commodity sold.

(w) Transloading is the process of transferring a shipment from

CERTIFIED TO BE ENACTED: one mode of transportation to another. It is most commonly
employed when one mode cannot be used for the entire trip,
as for instance when goods must be shipped internationally
MRS. CARLOTA T. VALERIO from one inland point to another.
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 11

 (x) Vessel includes every type of boat, craft, or other artificial
contrivances used, or capable of being used, as a means of
transportation on water.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
(y) Wharfage means a fee assessed against the cargo of a
vessel engaged in foreign or domestic trade based on
quantity, weight, or measure received and/or discharged by
vessel.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
(z) 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.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO business tax in the amounts hereafter prescribed:
Sangguniang Bayan Member

(a) On manufacturers, assemblers, repackers, processors,

brewers, distillers, rectifiers, and compounders of liquors, distilled
HON. JERZON PAUL V. RAMIREZ spirits, and wines or manufacturers of any article of commerce of
Sangguniang Bayan Member
whatever kind or nature. In accordance with the following
schedule:
HON. ARMANDO D. NAVA Gross Sales/Receipts Amount of Tax
Sangguniang Bayan Member
For the Preceding Calendar Year Per Annum
Less than 10,000.00 198.00
10,000.00 or more but less than 15,000.00 264.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 15,000.00 or more but less than 20,000.00 360.00
20,000.00 or more but less than 30,000.00 528.00
30,000.00 or more but less than 40,000.00 792.00
HON. MA. FE M. ALARCON 40,000.00 or more but less than 50,000.00 990.00
Sangguniang Bayan Member 50,000.00 or more but less than 75,000.00 1,584.00
75,000.00 or more but less than 100,000.00 1,980.00
100,000.00 or more but less than 150,000.00 2,640.00
HON. LUZ D. AUSTRIA 150,000.00 or more but less than 200,000.00 3,300.00
Sangguniang Bayan Member 200,000.00 or more but less than 300,000.00 4,620.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 9,600.00
HON. WARLITO A. ISIDRO 750,000.00 or more but less than 1,000,000.00 12,000.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
1,000,000.00 or more but less than 2,000,000.00 16,500.00
2,000,000.00 or more but less than 3,000,000.00 19,800.00
3,000,000.00 or more but less than 4,000,000.00 23,760.00
CERTIFIED TO BE ENACTED: 4,000,000.00 or more but less than 5,000,000.00 27,720.00
5,000,000.00 or more but less than 6,500,000.00 34,500.00
At a rate not
MRS. CARLOTA T. VALERIO Exceeding Forty
Secretary to the Sangguniang Bayan
Five percent (45%)
6,500,000.00 or more of One percent (1%)

Municipal Tax Ordinance No. 14-010-016 12

 The preceding rates shall apply only to the amount of domestic
sales of manufacturers, assemblers, repackers, processors, brewers,
distillers, rectifiers and compounders of liquors, distilled spirits, and wines
HON. REYNALDO S. WAJE or manufacturers of any article of commerce of whatever kind or nature
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ following schedules:
Sangguniang Bayan Member

Gross Sales/Receipts Amount of Tax

For the Preceding Calendar Year Per Annum
HON. REX JOSEPH R. FUSTER Less than 1,000.00 21.60
Sangguniang Bayan Member
1,000.00 or more but less than Php 2,000.00 39.60
2,000.00 or more but less than 3,000.00 60.00
3,000.00 or more but less than 4,000.00 86.40
HON. VIRGILIO B. ISIDRO 4,000.00 or more but less than 5,000.00 120.00
Sangguniang Bayan Member
5,000.00 or more but less than 6,000.00 145.20
6,000.00 or more but less than 7,000.00 171.60
7,000.00 or more but less than 8,000.00 198.00
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member 8,000.00 or more but less than 10,000.00 224.40
10,000.00 or more but less than 15,000.00 264.00
15,000.00 or more but less than 20,000.00 330.00
HON. ARMANDO D. NAVA 20,000.00 or more but less than 30,000.00 396.00
Sangguniang Bayan Member 30,000.00 or more but less than 40,000.00 528.00
40,000.00 or more but less than 50,000.00 792.00
50,000.00 or more but less than 75,000.00 1,188.00
HON. ANGELITA C. SANTOS 75,000.00 or more but less than 100,000.00 1,584.00
Sangguniang Bayan Member
100,000.00 or more but less than 150,000.00 2,244.00
150,000.00 or more but less than 200,000.00 2,904.00
200,000.00 or more but less than 300,000.00 3,960.00
HON. MA. FE M. ALARCON 300,000.00 or more but less than 500,000.00 5,328.00
Sangguniang Bayan Member
500,000.00 or more but less than 750,000.00 7,920.00
750,000.00 or more but less than 1,000,000.00 10,560.00
1,000,000.00 or more but less than 2,000,000.00 12,150.00
HON. LUZ D. AUSTRIA At a rate not
Sangguniang Bayan Member
Exceeding Sixty
percent (60%) of
2,000,000.00 or more One percent (1%)
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
The businesses enumerated in paragraph (a) above shall no
longer be subject to the tax on wholesalers, distributors, or dealers
CERTIFIED TO BE ENACTED: herein provided for.

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 13

 (c) On exporters, and/or manufacturers, millers, producers,
wholesalers, distributors. dealers or retailers of essential
commodities enumerated hereunder at a rate not exceeding one-
HON. REYNALDO S. WAJE half (1/2) of the rates prescribed under subsections (a), (b), and (d)
Municipal Vice Mayor and Presiding Officer
of this Article;

(1) Rice and Corn

(2) Wheat or cassava flour, meat, dairy products, locally manufactured,
HON. JUNE D. HERNANDEZ processed or preserved food, sugar, salt and agricultural marine,
Sangguniang Bayan Member
and fresh water products, whether in their original state or not
(3) Cooking oil and cooking gas
(4) Laundry soap, detergents, and medicine
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member (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
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member (8) Cement

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

HON. JERZON PAUL V. RAMIREZ those who are principally engaged in the business of exporting goods
Sangguniang Bayan Member 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
HON. ARMANDO D. NAVA subject to the rates not exceeding one half (1/2) of the rates prescribed
Sangguniang Bayan Member under paragraphs (a), (b), and (d) of this Article.

(d) On retailers.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member Gross Sales/Receipts Rate of Tax
For the Preceding year Per Annum
400,000.00 or less 2.4%
HON. MA. FE M. ALARCON More than 400,000.00 1.2%
Sangguniang Bayan Member

The rate of two and four tenths percent (2.4%) per annum shall
HON. LUZ D. AUSTRIA be imposed on sales not exceeding Four Hundred Thousand Pesos
Sangguniang Bayan Member (Php 400,000.00) while the rate of one and two tenths percent (1.2%)
per annum shall be imposed on sales in excess of the first Four
Hundred Thousand Pesos (Php 400,000.00).
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
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 (Php 30,000.00) subject
CERTIFIED TO BE ENACTED: to existing laws and regulations.

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 14

 (e) On contractors and other independent contractors in
accordance with the following schedule.

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer Gross Sales/Receipts Amount of Tax
For the Preceding Calendar Year Per Annum
Less than 5,000.00 33.00
5,000.00 or more but less than 10,000.00 73.91
HON. JUNE D. HERNANDEZ 10,000.00 or more but less than 15,000.00 125.40
Sangguniang Bayan Member
15,000.00 or more but less than 20,000.00 198.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 462.00
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member 40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,056.00
75,000.00 or more but less than 100,000.00 1,524.00
100,000.00 or more but less than 150,000.00 2,376.00
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member 150,000.00 or more but less than 200,000.00 3,168.00
200,000.00 or more but less than 250,000.00 4,356.00
250,000.00 or more but less than 300,000.00 5,544.00
HON. JERZON PAUL V. RAMIREZ 300,000.00 or more but less than 400,000.00 7,392.00
Sangguniang Bayan Member 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
HON. ARMANDO D. NAVA 1,000,000.00 or more but less than 2,000,000.00 13,800.00
Sangguniang Bayan Member
At a rate not
Exceeding Sixty
Percent (60%) of
HON. ANGELITA C. SANTOS 2,000,000.00 or more One percent (1%)
Sangguniang Bayan Member

Provided, that in no case shall the tax on gross sales of Php

2,000,000.00 or more be less than Php 13,800.00.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
For purposes of this Section, the tax on multi-year projects
undertaken by general engineering, general building, and specialty
contractors shall initially be based on the total contract price, payable in
HON. LUZ D. AUSTRIA equal annual installments within the project term.
Sangguniang Bayan Member

Upon completion of the project, the taxes shall be recomputed

on the basis of the gross receipts for the preceding calendar year and
HON. WARLITO A. ISIDRO the deficiency tax, if there be any, shall be collected as provided in this
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Code or the excess tax payment shall be refunded.

In cases of projects completed within the year, the tax shall be

CERTIFIED TO BE ENACTED: based upon the contract price and shall be paid upon the issuance of
the Mayor’s Permit.

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 15

 (f) On banks and other financial institutions, at the rate of sixty
percent of one percent (60% of 1%) of the gross receipts of the
preceding calendar year derived from interest, commissions and
HON. REYNALDO S. WAJE discounts from lending activities, income from financial leasing,
Municipal Vice Mayor and Presiding Officer
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 Circular No. 2-07 dated February 26, 2007-
HON. JUNE D. HERNANDEZ Prescribing the guidelines governing the power of Municipalities
Sangguniang Bayan Member
and Cities to impose a business tax on Banks and other banking
institutions pursuant to sections 143(f), 150 and 151 of Republic
Act No. 7160 otherwise known as the Local Government Code of
HON. REX JOSEPH R. FUSTER 1991 and its Implementing Rules and Regulations (IRR).
Sangguniang Bayan Member

Pursuant to the provisions of Sections 143 (f), 150 and 151 of

Republic Act No. 7160, otherwise known as the Local Government
HON. VIRGILIO B. ISIDRO Code of 1991 (LGC), as implemented by Articles 232 (f), 243 and 237
Sangguniang Bayan Member
of the Implementing Rules and Regulations (IRR), municipalities and
cities may impose taxes on business, including banks and banking
institutions.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
Accordingly, the following guidelines are hereby prescribed in
accordance with Article 287 of IRR, to ensure the proper and effective
exercise by cities and municipalities of their taxing powers under the
HON. ARMANDO D. NAVA
Sangguniang Bayan Member LGC, as implemented under Rule XXX of the IRR for guidance and
compliance of all concerned.

HON. ANGELITA C. SANTOS Section 1. Coverage. – (a) As used herein the term
Sangguniang Bayan Member “banks or banking institutions” shall refer to persons or
entities engaged in the lending of funds obtained from the
public through the receipt of deposits or the sale of bonds,
HON. MA. FE M. ALARCON securities or obligations of any kind and all entities
Sangguniang Bayan Member regularly conducting such operations. The terms “banks”
and “banking institutions” are synonymous and
interchangeable.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member For purposes of this Circular, banks shall be classified as
follows:

HON. WARLITO A. ISIDRO (1) Commercial banks;

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(2) Thrift banks-

CERTIFIED TO BE ENACTED: (i) Savings and Mortgage banks;

(ii) Stock savings and loan associations;
(iii) Private development banks.
MRS. CARLOTA T. VALERIO (3) Regional unit banks consisting of rural banks
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 16

 (4) Specialized and unique Government banks like the
Development Bank of the Philippines, which are
governed by their respective charters;
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
(5) Other classes of banks as may be authorized by the
Monetary Board of the Central Bank of the Philippines
(Bangko Central ng Pilipinas); and
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member (6) Branches of the above-cited banks which have been
authorized o be established nationwide by the Monetary
Board of the Bangko Sentral ng Pilipinas (BSP).
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member Banking institutions include the following:

(1) Entities regularly engaged in the lending of funds or

purchasing of receivables of other obligations with
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member funds obtained from the public through the issuance,
endorsement or acceptance of debt instruments of any
kind of their own account, or through the issuances of
HON. JERZON PAUL V. RAMIREZ certificates of assignments or similar instruments with
Sangguniang Bayan Member recourse, trust certificates, or of reproaches
agreements, whether any of these means of obtaining
funds from the public is done on a regular basis or only
HON. ARMANDO D. NAVA occasionally;
Sangguniang Bayan Member
(2) Entities regularly engaged in the lending of funds which
receive deposits only occasionally; and
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member (3) Trust companies, building and loan associations, non-
stock savings and loan associations.

HON. MA. FE M. ALARCON (b) Head Office – shall refer to the main office of the
Sangguniang Bayan Member banking institution indicated in the pertinent documents
submitted to the Securities and Exchange Commission
(SEC) and to other appropriate agencies; the city or
HON. LUZ D. AUSTRIA municipality specifically mentioned in the Articles of
Sangguniang Bayan Member Incorporation and other official registration papers as being
the official address of said “Head Office” shall be
considered as the site thereof.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member (c) Branch – a fixed place in a locality established as a
President – Orion Liga ng Mga Barangay
branch of a banking institution, as authorized by the
Monetary Board of the BSP. However, a regional or
CERTIFIED TO BE ENACTED: extension offices of banks and banking institutions shall not
be considered as a branch.

MRS. CARLOTA T. VALERIO Section 2. Tax on the Gross Receipts of Banks

Secretary to the Sangguniang Bayan and Banking Institutions. – (a) The tax on banks and
banking institutions may be levied on their gross receipts
for the preceding calendar year, as follows:

Municipal Tax Ordinance No. 14-010-016 17

 (1) By municipalities, at a rate not exceeding fifty percent
(50%) of one percent (1%) of the gross receipts for the
preceding calendar year; and
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
(2) By cities including municipalities within the Metropolitan
Manila area, at a rate not exceeding seventy-five
percent (75%) of one percent (1%) of the gross receipts
for the preceding calendar year.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
(b) For these purpose, gross receipts shall only include the
following:
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member (1) Interest from loans and discounts – this represents
interest earned and actually collected on loans and
discounts. The following is a breakdown:
HON. VIRGILIO B. ISIDRO (i) Discounts earned and actually collected in
Sangguniang Bayan Member
advance on bills discounted.
(ii) Interest earned and actually collected on
demand loan;
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member (iii) Interest earned and actually collected on time
loans, including the earned portions of interest
collected in advance;
(iv) Interest earned and actually collected on
HON. ARMANDO D. NAVA
Sangguniang Bayan Member mortgage contracts receivables;

(2) Interest earned and actually collected on interbank

HON. ANGELITA C. SANTOS loans.
Sangguniang Bayan Member (3) Rental of property – these represents the following
rental income:

HON. MA. FE M. ALARCON (i) Earned portion of rental collected in advance

Sangguniang Bayan Member from lessees of safe deposit boxes;
(ii) Rental earned and actually collected from
lessees on bank premises and equipment.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member (4) Income earned and actually collected from acquired
assets.
(5) Income from sale or exchange of assets and
HON. WARLITO A. ISIDRO property.
Ex-Officio Sangguniang Bayan Member (6) Cash dividends earned and received on equity
President – Orion Liga ng Mga Barangay
investments.
(7) Bank commissions from lending activities.
CERTIFIED TO BE ENACTED: (8) Income component of rentals from financial leasing.

At the time of the annual payment of the tax due, the

Head Office or branch of a bank shall submit to the LGU
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan concerned a notarized Joint Statement of Annual Income
[Schedule of Annual Income] for the preceding calendar
year, in accordance with a sample form hereto attached as

Municipal Tax Ordinance No. 14-010-016 18

 “Annex A” which shall be signed by a designated Officer of
the Head Office and by the Branch Manager.”

HON. REYNALDO S. WAJE (c) All other income and receipts of banks and banking
Municipal Vice Mayor and Presiding Officer
institutions not otherwise enumerated above shall be
excluded from the taxing authority of the LGU
concerned, such as:

HON. JUNE D. HERNANDEZ (1) Interest earned under the expanded foreign
Sangguniang Bayan Member
currency deposit system.

(2) Interest accumulated by lending institutions on

HON. REX JOSEPH R. FUSTER mortgages insured under Republic Act No. 580, as
Sangguniang Bayan Member
amended, otherwise known as Home Financing Act.

Section 3. Non-separability of Banking

HON. VIRGILIO B. ISIDRO Business. – Activities which are inherent, related,
Sangguniang Bayan Member
necessary or incidental to the banking business shall be
treated as one business activity subject to the same tax
thereon, which shall be computed on the basis of the
HON. JERZON PAUL V. RAMIREZ combined gross receipts of all said banking activities, as
Sangguniang Bayan Member
defined above.

In view thereof, the provisions of Article 242 of the

HON. ARMANDO D. NAVA IRR requiring a person or entity to get a separate mayor’s
Sangguniang Bayan Member
permit for each business activity shall not apply to the
banking activities, as defined above.
HON. ANGELITA C. SANTOS Section 4. Procedures for the Enactment of Tax
Sangguniang Bayan Member
Ordinances. (a) The tax on banks and banking institution
as provided herein may be imposed by a city or
municipality only through an appropriate ordinance enacted
HON. MA. FE M. ALARCON by the Sangguniang Panlungsod or Sangguniang Bayan as
Sangguniang Bayan Member
the case may be. Such ordinance shall be enacted and
approved in accordance with Articles 107, 108, 275 and
276 of the IRR.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(b) Pursuant to the procedures on the conduct of
public hearings as prescribed in Article 276(b) of the IRR,
the Sanggunians concerned shall cause the sending of
HON. WARLITO A. ISIDRO written notices of public hearings for proposed ordinances
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay to the branch manager or the highest officer of the Head
Office of affected banks and banking institutions within
their territorial jurisdictions.
CERTIFIED TO BE ENACTED:
(c) Any tax ordinance which does not comply with
the above provisions shall be deemed null and void.
MRS. CARLOTA T. VALERIO Enforcement of such ordinance shall be a ground for
Secretary to the Sangguniang Bayan
disciplinary action against the officials or employees

Municipal Tax Ordinance No. 14-010-016 19

 responsible therefor as provided for in Article 280 of the
IRR.

HON. REYNALDO S. WAJE Section 5. Situs of the Tax. – For purposes of

Municipal Vice Mayor and Presiding Officer collection of the tax, the following shall apply. – (a) All
transactions filed with or negotiated in the branch shall be
recorded in said branch and the gross receipts derived
from said transactions shall be taxable by the city or
HON. JUNE D. HERNANDEZ municipality where such branch is located. This rule shall
Sangguniang Bayan Member
be applied to:

(1) transactions negotiated with and approved by the

HON. REX JOSEPH R. FUSTER branch manager under his own authority; or
Sangguniang Bayan Member

(2) transactions filed and negotiated in the branch but

being beyond the approving authority of the branch
HON. VIRGILIO B. ISIDRO manager, are forwarded to the Head Office for final
Sangguniang Bayan Member
approval.

(3) transaction where the stated address in the loan

HON. JERZON PAUL V. RAMIREZ application of the borrower is the city or municipality
Sangguniang Bayan Member
where the Bank has branch, in which case the Head
Office upon approval of the loan shall credit the
transaction to the Bank Branch.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
(b) The gross receipts derived from transactions made by
the Head Office, except gross receipts recorded in the
branches, shall be taxable by the city or municipality where
HON. ANGELITA C. SANTOS said Head Office is located.
Sangguniang Bayan Member

(c) In case there is a transfer or relocation of the Head

Office or of any branch to another city or municipality, the
HON. MA. FE M. ALARCON bank shall give due notice of such transfer or relocation to
Sangguniang Bayan Member
the chief executives of the cities or municipalities
concerned within fifteen (15) days after such transfer or
relocation is affected.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
Section 6. Time of Payment. – The tax on banks
due and accruing to the LGUs shall be payable within the
first twenty (20) days of January or of its subsequent
HON. WARLITO A. ISIDRO quarter, as the case may be, unless otherwise fixed in the
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay corresponding local tax ordinance.

Section 7. Examination of Books of Accounts

CERTIFIED TO BE ENACTED:
and Pertinent Records. – (a) The Treasurer of the LGU
concerned or through any of his deputies duly authorized in
writing may examine the books of accounts and other
MRS. CARLOTA T. VALERIO pertinent records of banks in order to ascertain, assess
Secretary to the Sangguniang Bayan
and collect the correct amount of tax due.

Municipal Tax Ordinance No. 14-010-016 20

 (b) The examination shall be made during regular office
hours not oftener than once a year for every tax period,
which shall be limited to verifying the summary of
HON. REYNALDO S. WAJE transactions contained in the prescribed form (see Annex
Municipal Vice Mayor and Presiding Officer
“A”) submitted by the bank upon which the declaration of
gross receipts for the preceding calendar year has been
based and the tax paid thereon. Such examination shall be
certified by the examining official, which certification shall
HON. JUNE D. HERNANDEZ be made of record in the books of accounts of the bank
Sangguniang Bayan Member
examined.

Section 8. Repealing Clause. – All rules,

HON. REX JOSEPH R. FUSTER regulations, orders and/or circulars which are contrary to,
Sangguniang Bayan Member
or inconsistent with, the provisions of this Circular are
hereby repealed or modified accordingly.
HON. VIRGILIO B. ISIDRO Section 9. Effectivity. – This circular shall take
Sangguniang Bayan Member
effect immediately.

The Regional Directors of the Bureau of Local

HON. JERZON PAUL V. RAMIREZ Government Finance and District Treasurers of
Sangguniang Bayan Member
Metropolitan Manila Area are hereby instructed to
disseminate the contents of this Circular to all Provincial,
City and Municipal Treasurers within their respective
HON. ARMANDO D. NAVA
Sangguniang Bayan Member jurisdictions for their information and guidance.

(g) On the businesses hereunder enumerated:

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
1. Cafes, cafeterias, ice cream and other refreshment parlors,
restaurants, soda fountain bars, carinderias or food caterers
HON. MA. FE M. ALARCON 2. Amusement places, including places wherein customers thereof
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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
HON. WARLITO A. ISIDRO and cinema houses, boxing stadia, race tracks, cockpits and other
Ex-Officio Sangguniang Bayan Member similar establishments
President – Orion Liga ng Mga Barangay
3. Commission agents
4. Lessors, dealers, brokers of real estate
CERTIFIED TO BE ENACTED: 5. Travel agencies and travel agents
6. Boarding houses, pension houses, motels, apartments, apartelles,
and condominiums
MRS. CARLOTA T. VALERIO 7. Subdivision owners/Private Cemeteries and Memorial Parks
Secretary to the Sangguniang Bayan 8. Privately-owned markets
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical
laboratories, dental laboratories

Municipal Tax Ordinance No. 14-010-016 21

 10. Operators of Cable Network System
11. Operators of computer services establishment
12. General consultancy services
HON. REYNALDO S. WAJE 13. All other similar activities consisting essentially of the sales of
Municipal Vice Mayor and Presiding Officer
services for a fee
14. Power and water redistribution by private individuals, entities and
corporations
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
Gross Sales/Receipts Amount of Tax
For the Preceding Calendar Year Per Annum
HON. REX JOSEPH R. FUSTER Less than 5,000.00 30.25
Sangguniang Bayan Member 5,000.00 or more but less than 10,000.00 90.30
10,000.00 or more but less than 15,000.00 153.45
15,000.00 or more but less than 20,000.00 221.00
HON. VIRGILIO B. ISIDRO 20,000.00 or more but less than 30,000.00 324.50
Sangguniang Bayan Member 30,000.00 or more but less than 40,000.00 462.00
40,000.00 or more but less than 50,000.00 609.40
50,000.00 or more but less than 75,000.00 871.20
HON. JERZON PAUL V. RAMIREZ 75,000.00 or more but less than 100,000.00 1,248.50
Sangguniang Bayan Member
100,000.00 or more but less than 150,000.00 1,820.50
150,000.00 or more but less than 200,000.00 2,574.00
200,000.00 or more but less than 250,000.00 3,382.00
HON. ARMANDO D. NAVA 250,000.00 or more but less than 300,000.00 4,213.00
Sangguniang Bayan Member
300,000.00 or more but less than 400,000.00 5,467.00
400,000.00 or more but less than 500,000.00 7,161.00
500,000.00 or more but less than 750,000.00 9,862.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 750,000.00 or more but less than 1,000,000.00 13,730.00
1,000,000.00 or more but less than 2,000,000.00 23,260.00
At a rate not
Exceeding sixty
HON. MA. FE M. ALARCON
Sangguniang Bayan Member Percent (60%) of
2,000,000.00 or more One percent (1%)

Provided, that in no case shall the tax on gross sales of Php

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 2,000,000.00 or more be less than Php 23,260.00.

(h) On peddlers engaged in the sale of any merchandise or article

HON. WARLITO A. ISIDRO of commerce, at the rate not exceeding Php 50.00 per peddler
Ex-Officio Sangguniang Bayan Member annually.
President – Orion Liga ng Mga Barangay

Delivery trucks, vans or vehicles used by manufacturers,

CERTIFIED TO BE ENACTED: producers, wholesalers, dealers or retailers enumerated under Section
141 of R.A. 7160 shall be exempt from the peddlers’ tax herein
imposed.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 22

 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
HON. REYNALDO S. WAJE amount of the tax before engaging in such activity.
Municipal Vice Mayor and Presiding Officer

(i) Local Finance Circular No. 1-07 dated June 28, 2007-
Prescribing the Guidelines Governing the powers of Local
Government units to impose taxes, fees and charges on Electric
HON. JUNE D. HERNANDEZ Cooperatives (ECs) Registered, Supervised and Controlled by the
Sangguniang Bayan Member
National Electrification Administration (NEA)

Pursuant to the provisions of Sections 137,143 and 2 of Republic

HON. REX JOSEPH R. FUSTER Act No. 7160, otherwise known as the Local Government Code of 1991
Sangguniang Bayan Member
(LGC), in relation Section 133 (n) of the same Code, provinces, cities
and municipalities may impose franchise, business and real property
taxes on electric cooperatives registered supervised and controlled by
HON. VIRGILIO B. ISIDRO the National Electrification Administration(NEA).
Sangguniang Bayan Member

Accordingly, the following guidelines are hereby issued in

accordance with Article 287 of the Implementing Rules and Regulations
HON. JERZON PAUL V. RAMIREZ (RR), prescribing the limitation, manner and procedures for the
Sangguniang Bayan Member
imposition of taxes, fees, and charges on the subject electric
cooperatives and to supplement Articles 226, 232, and 323 of the IRR,
with view of further clarifying the implementation of said provisions
HON. ARMANDO D. NAVA consistent with Republic Act. No. 9136, otherwise known as the Electric
Sangguniang Bayan Member
Power Industry Reform Act of 2000 (EPIRA Law) and other related laws
and national policies.
HON. ANGELITA C. SANTOS Section 1. Coverage. - This Circular prescribes the
Sangguniang Bayan Member
guidelines governing the taxing powers of provinces, cities
and municipalities on electric cooperatives as provided for
under Sections 137,143 and 232 of the LGC.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
Section 2. Definition of Terms.- When used herein
the term shall mean:
HON. LUZ D. AUSTRIA a. Ancillary Services – refer to those services that
Sangguniang Bayan Member
are necessary to support the transmission of
capacity and energy from resources to loads
while maintaining reliable operation of the
HON. WARLITO A. ISIDRO transmission system in accordance with good
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay utility practice and the Grid Code to be adopted
in accordance with the Act [Section 4(a), EPIRA
Law].
CERTIFIED TO BE ENACTED:
b. Appraisal – is the act or process of determining
the value of a property as a specific date for a
specific purpose. It may also be defined as the
MRS. CARLOTA T. VALERIO act of estimating the value of property. It is an
Secretary to the Sangguniang Bayan
estimate or opinion of value, usual market value
or value as defined by the appraiser. It is a

Municipal Tax Ordinance No. 14-010-016 23

 conclusion results from a logical and orderly
analysis of facts. (Manual on Real Property
Appraisal and Assessment Operations, BLGF,
HON. REYNALDO S. WAJE January 2006).
Municipal Vice Mayor and Presiding Officer
c. Assessment – is the act or process of
determining the value of a property or proportion
thereof subject to tax, including the discovery,
listing, classification and appraisal of properties
HON. JUNE D. HERNANDEZ (Manual on Real Property Appraisal and
Sangguniang Bayan Member
Assessment Operation, BLGF, January 2006)
d. Assessment Level – is the percentage applied
to the market value to determine the taxable
HON. REX JOSEPH R. FUSTER value of the property. (Manual on Real Property
Sangguniang Bayan Member
Appraisal and Assessment Operation, BLGF,
January 2006)
e. Assessment Value – is the market value of the
HON. VIRGILIO B. ISIDRO property multiplied by the assessment level. It is
Sangguniang Bayan Member
synonymous to taxable value. (Manual on Real
Property Appraisal and Assessment Operation,
BLGF, January 2006).
HON. JERZON PAUL V. RAMIREZ f. Business – means trade or commercial activity
Sangguniang Bayan Member
regularly engaged in as a means of livelihood or
with a view to profit. [Section 131(d) of the Local
Government Code of 1991(LGC)].
HON. ARMANDO D. NAVA g. Distribution Wheeling Charge – refers to the
Sangguniang Bayan Member
regulated costs or charges for the use of a
distribution system and/or the availment of
regulated services [Section 4(p), EPIRA Law.
HON. ANGELITA C. SANTOS h. Electric Cooperative – refers to a non-stock,
Sangguniang Bayan Member
non-profit membership corporation heretofore
formed or organized for the purpose of
supplying, promoting, and encouraging the
HON. MA. FE M. ALARCON
Sangguniang Bayan Member fullest use of electric service on an area
coverage based at the lowest cost consistent
with sound economy and the prudent
management of the business of such corporation
HON. LUZ D. AUSTRIA (Chapter 3, Section 15, PD 269).
Sangguniang Bayan Member
i. Fair Market Value (FMV) – is the price at which
a property may be sold by a seller who is not
compelled to sell and bought by a buyer who is
HON. WARLITO A. ISIDRO not compelled to buy. (Manual on Real Property
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Appraisal and Assessment Operation, BLGF,
January 2006).
j. Franchise – is a right or privilege, affected with
CERTIFIED TO BE ENACTED:
public interest which is conferred upon private
persons or corporations, under such terms and
conditions as the government and its political
MRS. CARLOTA T. VALERIO subdivisions may impose in the interest of public
Secretary to the Sangguniang Bayan
welfare, security, and safety [Section 131 (m) of
the Local Government Code of 1991 (LGC)].

Municipal Tax Ordinance No. 14-010-016 24

 k. Franchise Area – refers to a geographical area
exclusively assigned or granted to a distribution
utility for distribution of electricity [Section 4 (w)
HON. REYNALDO S. WAJE EPIRA Law].
Municipal Vice Mayor and Presiding Officer l. Generation Charges – refer to the costs or
charges associated with the acquisition of
purchased power. General Costs include only
those costs that are reasonable, prudently
HON. JUNE D. HERNANDEZ incurred and are eligible for recovery pursuant to
Sangguniang Bayan Member
provisions of Republic Act No. 9136 (EPIRA
Law).
m. Gross Sales or Receipts – include the total
HON. REX JOSEPH R. FUSTER amount of money or its equivalent representing
Sangguniang Bayan Member
the contract price, compensation or service fee,
including the amount of charged or materials
supplied with the services and deposits or
HON. VIRGILIO B. ISIDRO advance payments actually or constructively
Sangguniang Bayan Member
received during the taxable quarter for the
services performed or to be performed for
another person excluding discounts if
HON. JERZON PAUL V. RAMIREZ determinable at the time of sales, sales return,
Sangguniang Bayan Member
excise tax, and value-added tax (VAT) [Section
131(n) of the Local Government Code of 1991
(LGC)].
HON. ARMANDO D. NAVA n. Machinery – embraces machines, equipment,
Sangguniang Bayan Member
mechanical contrivances, Instruments,
appliances or apparatus which may or may not
be attached, permanently or temporarily to the
HON. ANGELITA C. SANTOS real property. It includes the physical facilities for
Sangguniang Bayan Member
production, the installation and appurtenant
service facilities. Those which are mobile, self-
powered or self–propelled, and those not
HON. MA. FE M. ALARCON permanently attached to the real property which
Sangguniang Bayan Member
are actually, directly and exclusively used to
meet the needs of the particular industry,
business or activity and which by their very
HON. LUZ D. AUSTRIA nature and purpose are designed for or
Sangguniang Bayan Member
necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes,
without such industry or facility cannot function.
HON. WARLITO A. ISIDRO (Manual on Real Property Appraisal and
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay assessment Operations, BLGF, January 2006).
o. Reinvestment Fund – refers to the ERC
approved cost or charges imposed on all the
CERTIFIED TO BE ENACTED: electric cooperatives consumers to finance the
expansion and rehabilitation/upgrading of their
existing electric power system (ERC).
MRS. CARLOTA T. VALERIO p. Stranded Contract Costs of Eligible
Secretary to the Sangguniang Bayan
Contracts of Distribution Utilities – refers to
the excess of the contracted cost of electricity

Municipal Tax Ordinance No. 14-010-016 25

 under eligible contracts of Distribution Utilities
over the actual selling price of the contracted
energy output of such contracts that would be
HON. REYNALDO S. WAJE incurred upon Retail Competition an Open
Municipal Vice Mayor and Presiding Officer Access. For this purpose, “eligible contracts” are
contracts which have been approved by the ERB
(now ERC) as of 31 December 2000 (Rule 4(ffff)
IRR of EPIRA Law).
HON. JUNE D. HERNANDEZ q. Stranded Contracts of NPC – refer to the
Sangguniang Bayan Member
excess of the contracted costs of electricity
under eligible contracts of NPC over the actual
selling price of the contracted energy output of
HON. REX JOSEPH R. FUSTER such contract in the market. Such contracts shall
Sangguniang Bayan Member
have been approved by the ERB (now ERC) as
of 2000 [Rule 4 (gggg), IRR of EPIRA Law].
r. Transmission Charge – refers to the regulated
HON. VIRGILIO B. ISIDRO costs or charges for the use of a transmission
Sangguniang Bayan Member
system which may include the availment of
ancillary services [Section 4(aaa), EPIRA Law].
s. Universal Charge – refers to the charge, if any,
HON. JERZON PAUL V. RAMIREZ imposed for the recovery of the Stranded Debts,
Sangguniang Bayan Member
Stranded Contract Costs of NPC, and Stranded
Contract Cost of Eligible Contracts of Distribution
Utilities and other purposes pursuant to Section
HON. ARMANDO D. NAVA 34 of the R. A. 9136, its Implementing Rules and
Sangguniang Bayan Member
Regulations (IRR). The universal charges
imposed on all electricity end users for the
following purposes.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
i. Payment for the stranded debts in excess of
the amount assumed by the National
Government and stranded contract costs of
HON. MA. FE M. ALARCON distribution utilities resulting from the
Sangguniang Bayan Member
restructuring of the industry.
ii. Missionary Electrification;
iii. The Equalization of taxes and royalties
HON. LUZ D. AUSTRIA applied to indigenous or renewable sources
Sangguniang Bayan Member
of energy vis-à-vis imported energy fuel.
iv. An environmental Charge equivalent of one-
fourth of one centavo per kilowatt –hour
HON. WARLITO A. ISIDRO (P0.0025/kWh), which shall accrue to an
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay environmental fund to be used solely for
watershed rehabilitation and management
and
CERTIFIED TO BE ENACTED:
v. A charge to account for all forms of cross-
subsidies for period of not exceeding three
(3) years.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 26

 t. System Loss Charge – refers to the cost or
charge to recover the costs of allowable system
loss as allowed and/or approved by the Energy
HON. REYNALDO S. WAJE Regulatory Commission.
Municipal Vice Mayor and Presiding Officer

Section 3. Tax on Gross Receipts of ECs. – a)

The tax on ECs may be levied on their gross receipts for
the preceding calendar year, as follows.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
1) Franchise Tax by provinces and cities at the rate
imposed under their enabling tax ordinance;
2) Business Tax by municipalities as distributor at
HON. REX JOSEPH R. FUSTER the rate imposed under their enabling tax
Sangguniang Bayan Member
ordinance;

For purposes of assessing the electric cooperatives

HON. VIRGILIO B. ISIDRO of business tax and for the equitable distribution of its
Sangguniang Bayan Member
benefits derived therefrom; the gross receipts shall be
based on the sale made to end-users within the respective
jurisdiction of each local government unit (LGU).
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
b) For this purpose, the franchise and business taxes shall
be based on ECs gross receipts as follows:
HON. ARMANDO D. NAVA 1) Before the effectivity of EPIRA Law (1997-2001),
Sangguniang Bayan Member
franchise and business taxes shall be based on
the total gross receipts pursuant to Section
131(n) of the LGC:
HON. ANGELITA C. SANTOS 2) Upon the effectivity of the EPIRA Law (2002),
Sangguniang Bayan Member
the basis shall be as follows:

Gross Receipts
HON. MA. FE M. ALARCON Less: NPC Charges
Sangguniang Bayan Member
Trans Co Charges
Reinvestment Fund
Universal Charges
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
Section 4. Imposition of Real Property Taxes on
ECs-
HON. WARLITO A. ISIDRO (1) Provinces, Cities, and Municipalities within Metropolitan
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Manila Area may impose real property taxes on all ECs
real properties beginning 1998, subject to the
applicable assessment level fixed by the Sanggunian
CERTIFIED TO BE ENACTED:
concerned for “Commercial” properties but not
exceeding the assessment level provided for under
Section 218 of the Code.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 27

 However, other machinery/equipment, including air
conditioning units (window and package types), small
generating sets and other mechanical devices of the same
HON. REYNALDO S. WAJE nature which are considered falling under the category of
Municipal Vice Mayor and Presiding Officer
machinery of general purpose should not be considered
real properties in line with Article 290(0) of the
Implementing Rule and Regulations (IRR) 7160.

HON. JUNE D. HERNANDEZ (2) ECs are not covered by the exemption provision under
Sangguniang Bayan Member
Section 234(c) of the LGC granting exemption to NEA’s
Machineries and equipment in view of the fact that
these are not GOCCs but Cooperatives which are
HON. REX JOSEPH R. FUSTER governed by R.A. 6938.
Sangguniang Bayan Member
(3) ECs are not considered as falling under “special
classes” of real properties provided under Section 216
of the same Code.
HON. VIRGILIO B. ISIDRO (4) The appraisal of real properties of ECs shall be subject
Sangguniang Bayan Member
to the applicable Schedule of Market Values (SMV) in
force during the period of delinquency, if any.
(5) All taxable real properties such as land, buildings and
HON. JERZON PAUL V. RAMIREZ other improvements owned by NPC, which were
Sangguniang Bayan Member
transferred to PSALM and TRANSCO, are subject to
the real property tax, with an assessment level fixed by
an Ordinance, of not exceeding ten percent (10%).
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
Section 5. Exemption from Local Taxation. – All
ECs registered, supervised and controlled by the NEA shall
be:
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
(1) Exempt from the payment of franchise business and
real property taxes prior to the effectivity of the LGC.
(2) Exempt from the payment of said local taxes for the
HON. MA. FE M. ALARCON
Sangguniang Bayan Member period of their Provisional Registration with the
Cooperative Development Authority (CDA). [1993/1994
– May 4, 1997]
HON. LUZ D. AUSTRIA The real properties, specifically the machinery and
Sangguniang Bayan Member
equipment owned by NPC which were transferred to PSALM and
TRANSCO by virtue of EPIRA Law, are exempt from the payment
of real property tax, for so long as these machinery and
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
equipment are actually, directly and exclusively used in the
President – Orion Liga ng Mga Barangay generation and transmission of electric power, and the ownership
of which, remains with the GOCC (such as PSALM and
TRANSCO), as mandated under Sec. 234(c) of R.A. No. 7160.
CERTIFIED TO BE ENACTED:
Section 6. Penalties, Surcharge and Interest. –
MRS. CARLOTA T. VALERIO a) No surcharge and interests shall be imposed on the tax
Secretary to the Sangguniang Bayan
liabilities of electric cooperatives during the period
covered by the TRO issued by the Supreme Court in

Municipal Tax Ordinance No. 14-010-016 28

 the case of PHILRECA, et al. Vs. The Secretary of
DILG and the Secretary of Finance, G. R. No. 143076.

HON. REYNALDO S. WAJE b) ECs shall be subject to a maximum interest of up to

Municipal Vice Mayor and Presiding Officer
thirty-six (36) months or seventy-two percent (72%) of
the taxes on its real property tax delinquencies.

c) The Sanggunian may impose a surcharge not

HON. JUNE D. HERNANDEZ exceeding twenty-five percent (25%) of the amount of
Sangguniang Bayan Member
taxes, fees and charges not paid on time and an
interest at the rate not exceeding two percent (2%) per
month of the unpaid taxes, fees or charges including
HON. REX JOSEPH R. FUSTER surcharges until such amount is fully paid, but in no
Sangguniang Bayan Member
case shall the total interest on the unpaid amount or
portion thereof exceed thirty-six (36) months. (Sec. 168,
LGC)
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Section 7. Mayor’s Permit Fee and Other
Regulatory Fees. –
HON. JERZON PAUL V. RAMIREZ a) Local government units are authorized to collect the
Sangguniang Bayan Member
Mayor’s permit fee and other regulatory fees and
charges from the head office and sub-stations of ECs.
HON. ARMANDO D. NAVA b) No such fee or charge shall be based on capital
Sangguniang Bayan Member
investment or gross sales or receipts of the person or
business liable therefor.
HON. ANGELITA C. SANTOS Section 8. Conflicting Resolution. – In case of
Sangguniang Bayan Member
conflict between an electric cooperative and a local
government unit, the issue shall be submitted to the
Department of Finance (DOF) through the Bureau Local
HON. MA. FE M. ALARCON
Sangguniang Bayan Member Government Finance (BGF) for resolution.

Section 9. Repealing Clause. – All rules,

regulations, orders and/or circulars previously issued by
HON. LUZ D. AUSTRIA this Department which are contrary to, or inconsistent with,
Sangguniang Bayan Member
the provisions of this Circular are hereby repealed or
modified accordingly.
HON. WARLITO A. ISIDRO Section 10. Effectivity. – This Circular shall take
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay effect immediately.

The Regional Directors of the Bureau of Local

CERTIFIED TO BE ENACTED:
Government Finance are hereby instructed to disseminate
the contents of this Circular to all Provincial, City and
Municipal Treasurers and Assessors within their respective
MRS. CARLOTA T. VALERIO jurisdictions for their information and guidance. The
Secretary to the Sangguniang Bayan
Treasurers and Assessors of Metropolitan Manila are
hereby also informed accordingly.

Municipal Tax Ordinance No. 14-010-016 29

 (j) 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
HON. REYNALDO S. WAJE convenience and necessity or similar franchises:
Municipal Vice Mayor and Presiding Officer

Air-conditioned buses 1,000.00 per unit

Buses without air conditioning 500.00 per unit
HON. JUNE D. HERNANDEZ "Mini" buses 200.00 per unit
Sangguniang Bayan Member
Jeepneys/Fieras/Tamaraws 150.00 per unit

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member Section 2A.03. Presumptive Income Level. 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.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Section 2A.04. Exemption. Business engaged in the
production, manufacture, refining, distribution or sale of oil, gasoline,
and other petroleum products shall not be subject to any local tax
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member imposed in this Article.

Section 2A.05. Tax on Newly-Started Business. In the

case of a newly started business under this Section, the tax shall be
HON. ARMANDO D. NAVA
Sangguniang Bayan Member 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
HON. ANGELITA C. SANTOS preceding calendar year or any fraction thereof, as provided in the
Sangguniang Bayan Member pertinent schedules in this Article.

HON. MA. FE M. ALARCON Article B. Situs of Tax

Sangguniang Bayan Member

Section 2B.01. Situs of the Tax.

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(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
HON. WARLITO A. ISIDRO strictly observed:
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
1. Principal Office – the head or main office of the businesses
appearing in the pertinent documents submitted to the Securities
CERTIFIED TO BE ENACTED: and Exchange Commission, or the Department of Trade and
Industry, or other appropriate agencies as the case may be.

The city or municipality specifically mentioned in the articles of

MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan the incorporation or official registration papers as being the
official address or said principal office shall be considered as the
situs thereof.

Municipal Tax Ordinance No. 14-010-016 30

 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
HON. REYNALDO S. WAJE transfer or relocation to the local chief executives of the cities or
Municipal Vice Mayor and Presiding Officer 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

HON. JUNE D. HERNANDEZ conducts operations of the businesses as an extension of the
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER not branch or sales offices as herein contemplated. A
Sangguniang Bayan Member
warehouse which accepts orders and/or issues sales invoices
independent of a branch with sales office shall be considered as
a sales office.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ of the business. A warehouse that does not accept orders
Sangguniang Bayan Member
and/or issue sales invoices as aforementioned shall not be
considered a branch or sales office.

HON. ARMANDO D. NAVA 4. Plantation – a tract of agricultural land planted to trees or

Sangguniang Bayan Member
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
HON. ANGELITA C. SANTOS ground shall be considered as plantation.
Sangguniang Bayan Member

5. Experimental Farms – agricultural lands utilized by a business

or corporation to conduct studies, tests, researches or
HON. MA. FE M. ALARCON experiments involving agricultural, agri-business, marine or
Sangguniang Bayan Member
aquatic livestock, poultry, dairy and other similar products for the
purpose of improving the quality and quantity of goods and
products.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
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 Code.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay (b) Sales Allocation

1. All sales made in a locality where there is branch or sales office

CERTIFIED TO BE ENACTED: 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.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
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

Municipal Tax Ordinance No. 14-010-016 31

 recorded in the principal office along with the sale made by said
principal office and the tax shall accrue to the city or municipality
where said principal office is located.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
3. In cases where there is a factory, project office, plant or
plantation in 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
HON. JUNE D. HERNANDEZ percent (70%) of all sales recorded in the principal office shall be
Sangguniang Bayan Member
taxable by the city or municipality where the factory, project
office, plant or plantation is located.

HON. REX JOSEPH R. FUSTER The sales allocation in (a) and (b) above shall not apply to
Sangguniang Bayan Member
experimental farms. LGUs where only experimental farms are located
shall not be entitled to the sales allocation herein provided for.

HON. VIRGILIO B. ISIDRO 4. In case of a plantation located in a locality other than that where
Sangguniang Bayan Member
the factory is located, said seventy percent (70%) sales
allocation shall be divided as follows:

HON. JERZON PAUL V. RAMIREZ Sixty percent (60%) to the city or municipality where the factory
Sangguniang Bayan Member
is located; and

Forty percent (40%) to the city or municipality where the

HON. ARMANDO D. NAVA plantation is located.
Sangguniang Bayan Member

5. In cases where there are two (2) or more factories, project

offices, plants or plantations located in different localities, the
HON. ANGELITA C. SANTOS seventy percent (70%) sales allocation shall be pro-rated among
Sangguniang Bayan Member
the localities where such factories, project offices, plants and
plantations are located in proportion to their respective volumes
of production during the period for which the tax is due.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO located. In case of sales made by the factory, project office,
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay plant or plantation, the sale shall be covered by paragraph (1) or
(2) above.
CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO this article as clarified in the paragraphs above shall apply
Secretary to the Sangguniang Bayan
except that the factory or plant and warehouse of the contractor
utilized for the production or storage of the manufacturer's

Municipal Tax Ordinance No. 14-010-016 32

 products shall be considered as the factory or plant and
warehouse of the manufacturer.

HON. REYNALDO S. WAJE 8. All sales made by the factory, project office, plant or plantation
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ therein, the sales made in the said factory shall be taxable by
Sangguniang Bayan Member this municipality along with the sales made in the principal office.

(c) Port of Loading – the city or municipality where the port of loading
HON. REX JOSEPH R. FUSTER is located shall not levy and collect the tax imposable under Article
Sangguniang Bayan Member A, Chapter 2 of this Ordinance unless the exporter maintain in said
city or municipality its principal office, a branch, sales office,
warehouse, factory, plant or plantation in which case the foregoing
HON. VIRGILIO B. ISIDRO rule on the matter shall apply accordingly.
Sangguniang Bayan Member

(d) Route Sales – sales made by route trucks, vans or vehicles in this
municipality where a manufacturer, producer, wholesaler, maintains
HON. JERZON PAUL V. RAMIREZ a branch or sales office or warehouse shall be recorded in the
Sangguniang Bayan Member
branch or sales office or warehouse and shall be taxed herein.

This municipality shall tax the sales of the products withdrawn by

HON. ARMANDO D. NAVA route trucks from the branch, sales office or warehouse located herein
Sangguniang Bayan Member
but sold in another locality.

HON. ANGELITA C. SANTOS Article C. Payment of Business Taxes

Sangguniang Bayan Member

HON. MA. FE M. ALARCON Section 2C.01. Payment of Business Taxes.

Sangguniang Bayan Member

(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this
Ordinance shall be payable for every separate or distinct
HON. LUZ D. AUSTRIA establishment or place where the business subject to the tax is
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO conducting the same.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
The conduct or operation of two or more related businesses
provided for under Section 2A.01 and Section 2B.01 of this Code any
CERTIFIED TO BE ENACTED: one person, natural or juridical, shall require the issuance of a separate
permit or license to each business.

MRS. CARLOTA T. VALERIO (b) In cases where a person conducts or operates two (2) or more of
Secretary to the Sangguniang Bayan
the businesses mentioned in Section 2A.01 of this Ordinance which
are subject to the same rate of imposition, the tax shall be computed

Municipal Tax Ordinance No. 14-010-016 33

 on the combined total gross sales or receipts of the said two (2) or
more related businesses.

HON. REYNALDO S. WAJE (c) In cases where a person conducts or operates two (2) or more
Municipal Vice Mayor and Presiding Officer businesses mentioned in Section 2A.01 of this Code 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.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member 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.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member 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
HON. VIRGILIO B. ISIDRO October of each year. The Sangguniang Bayan may, for a justifiable
Sangguniang Bayan Member 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.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member Section 2C.04. Administrative Provisions.

(a) Requirement. Any person who shall establish, operate or conduct

HON. ARMANDO D. NAVA any business, trade or activity mentioned in this Chapter in this
Sangguniang Bayan Member municipality shall first obtain a Mayor's Permit and pay the fee
therefor and the business tax imposed under the pertinent Article.

HON. ANGELITA C. SANTOS (b) Issuance and Posting of Official Receipt. The Municipal Treasurer
Sangguniang Bayan Member
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
HON. MA. FE M. ALARCON municipality.
Sangguniang Bayan Member

Every person issued an official receipt for the conduct of a

business or undertaking shall keep the same conspicuously posted in
HON. LUZ D. AUSTRIA plain view at the place of business or undertaking. If the individual has
Sangguniang Bayan Member 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
HON. WARLITO A. ISIDRO representatives.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(c) Invoices or Receipt. All persons subject to the taxes on business
shall, for each sale or transfer of merchandise or goods, or for
CERTIFIED TO BE ENACTED: services rendered, valued at Twenty-Five Pesos (Php 25.00) or
more at any one time, prepare and issue sales or commercial
invoices and receipts serially numbered in duplicate, showing
MRS. CARLOTA T. VALERIO among others, their names or styles, if any, and business address.
Secretary to the Sangguniang Bayan The original of each sales invoice or receipts shall be issued to the
purchaser or customer and the duplicate to be kept and preserved

Municipal Tax Ordinance No. 14-010-016 34

 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
HON. REYNALDO S. WAJE of national internal revenue taxes shall be sufficient for purposes of
Municipal Vice Mayor and Presiding Officer
this Code.

(d) Sworn Statement of Gross Receipts or Sales. Operators of

business subject to the taxes on business shall submit a sworn
HON. JUNE D. HERNANDEZ statement of the capital investment before the start of their business
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER on gross sales and/or receipts shall submit a sworn statement of his
Sangguniang Bayan Member
gross sales/receipts for the preceding calendar year or quarter in
such manner and form as may be prescribed by the Municipal
Treasurer. Should the taxpayer fail to submit a sworn statement of
HON. VIRGILIO B. ISIDRO gross sales or receipts, due among others to his failure to have a
Sangguniang Bayan Member
book of accounts, records or subsidiaries for his business, the
Municipal Treasurer or his authorized representatives may verify or
assess the gross sales or receipts of the taxpayer under the best
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member 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
HON. ARMANDO D. NAVA
Sangguniang Bayan Member 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
HON. ANGELITA C. SANTOS of the difference in gross receipts or sales declared in the
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON percent (10%) corresponding to the two percent (2%) per month
Sangguniang Bayan Member 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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(f) Issuance of Certification. The Municipal Treasurer may, upon
presentation of satisfactory proof that the original receipt has been
HON. WARLITO A. ISIDRO lost, stolen or destroyed, issue a certification to the effect that the
Ex-Officio Sangguniang Bayan Member business tax has been paid, indicating therein, the number of the
President – Orion Liga ng Mga Barangay
official receipt issued, upon payment of a fee of One Hundred Pesos
(Php 100.00).
CERTIFIED TO BE ENACTED:
(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
MRS. CARLOTA T. VALERIO territorial limits of this municipality without payment of additional tax
Secretary to the Sangguniang Bayan
during the period for which the payment of the tax was made.

Municipal Tax Ordinance No. 14-010-016 35

 (h) Retirement of Business.

(1) Any person, natural or juridical, subject to the tax on business

HON. REYNALDO S. WAJE under Article A, Chapter 2 of this Code shall, upon termination of
Municipal Vice Mayor and Presiding Officer
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 due shall first be paid before any
business or undertaking is fully terminated.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER termination as herein contemplated. Unless stated otherwise,
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO the renewal of the permit or license to operate the business.
Sangguniang Bayan Member

The Municipal Treasurer shall see to it that the payment of taxes

of a business is not avoided by simulating the termination or retirement
HON. JERZON PAUL V. RAMIREZ thereof. For this purpose, the following procedural guidelines shall be
Sangguniang Bayan Member
strictly followed:

(a) The Municipal Treasurer shall assign every application for the
HON. ARMANDO D. NAVA termination or retirement of business to an inspector in his
Sangguniang Bayan Member
office who shall go to address of the business on record to
verify if it is really not operating. If the inspector finds that the
business is simply placed under a new name, manager
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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;
HON. MA. FE M. ALARCON
Sangguniang Bayan Member (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
HON. LUZ D. AUSTRIA (c) In addition, in the case of a new owner to whom the business
Sangguniang Bayan Member
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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay (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
CERTIFIED TO BE ENACTED:
sales or receipts, the difference in the amount of the tax shall be
paid before the business is considered officially retired or
terminated.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
(3) The permit issued to a business retiring or terminating its
operation shall be surrendered to the Local Treasurer who shall

Municipal Tax Ordinance No. 14-010-016 36

 forthwith cancel the same and record such cancellation in his
books.

HON. REYNALDO S. WAJE (i) Death of Licensee. When any individual paying a business tax dies,
Municipal Vice Mayor and Presiding Officer
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.

HON. JUNE D. HERNANDEZ

Sangguniang Bayan Member
Article D. Tax on Ambulant and
Itinerant Amusement Operators
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member

Section 2D.01. Imposition of Tax. There is hereby

imposed a tax on ambulant and itinerant amusement operators during
HON. VIRGILIO B. ISIDRO fiestas and fairs at the following rates:
Sangguniang Bayan Member

Circus, carnivals, or the like Php 500.00 per day

Merry-Go-Round, roller coaster, ferris
HON. JERZON PAUL V. RAMIREZ wheel, swing, shooting gallery and other
Sangguniang Bayan Member
similar contrivances 500.00 per day
Sports contest/exhibitions 500.00 per day
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
Section 2D.02. Time of Payment. The tax herein imposed
shall be payable before engaging in such activity.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 37

 CHAPTER 3. PERMIT AND REGULATORY FEES
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article A. Mayor's Permit Fee on Business

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

Section 3A.01. Imposition of Fee. There shall be collected

HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member an annual fee for the issuance of a Mayor's Permit to operate a
business, pursue an occupation or calling, or undertake an activity
within the municipality.
HON. VIRGILIO B. ISIDRO The permit fee is payable for every distinct or separate business
Sangguniang Bayan Member
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 or trade for which the permit fee has been
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member obtained and the corresponding fee paid for.

For purpose of the Mayor’s Permit Fee, the following Philippine

definition of business size is hereby adopted:
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
Enterprise Scale Asset Limit Work Force
Small Php 1.0M 1 – 10
HON. ANGELITA C. SANTOS Medium Php 5.0M 11 – 99
Sangguniang Bayan Member Large Above Php 5.0M 100 and above

The permit fee shall either be based on asset size or number of

HON. MA. FE M. ALARCON workers, whichever will yield the higher fee.
Sangguniang Bayan Member

a. On business subject to graduated fixed taxes:

HON. LUZ D. AUSTRIA Amount of

Sangguniang Bayan Member BUSINESS CATEGORY Fee Per
Annum
1. On Manufacturers/Importers/Producers
HON. WARLITO A. ISIDRO Small 500.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Medium 1,000.00
Large 2,000.00
2. On Banks
CERTIFIED TO BE ENACTED: Rural, Thrift and Savings Banks 1,000.00
Commercial, Industrial and Development Banks 3,000.00
Universal Banks 5,000.00
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 38

 BUSINESS CATEGORY Amount of
Fee Per
HON. REYNALDO S. WAJE Annum
Municipal Vice Mayor and Presiding Officer
3. On Other Financial Institutions
Small 700.00
Medium 2,000.00
Large 3,000.00
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
4. On Contractors/Service Establishments
Small 700.00
Medium 2,000.00
HON. REX JOSEPH R. FUSTER Large 3,000.00
Sangguniang Bayan Member 5. On Wholesalers/Retailers/Dealers or Distributors
Small 1,000.00
Medium 2,000.00
HON. VIRGILIO B. ISIDRO Large 3,000.00
Sangguniang Bayan Member 6. On Retailers
Small 500.00
Medium 800.00
HON. JERZON PAUL V. RAMIREZ Large 1,000.00
Sangguniang Bayan Member
7. On Transloading Operations
Medium 2,000.00
Large 4,000.00
HON. ARMANDO D. NAVA 8. Other Businesses
Sangguniang Bayan Member
Small 500.00
Medium 800.00
Large 1,000.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member

Section 3A.02. Time and Manner of Payment. The fee

for the issuance of a Mayor's Permit shall be paid to the Municipal
HON. MA. FE M. ALARCON Treasurer upon application before any business or undertaking can be
Sangguniang Bayan Member
lawfully begun or pursued and within the first twenty (20) days of
January of each year in case of renewal thereof.
HON. LUZ D. AUSTRIA For a newly-started business or activity that starts to operate
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO quarter. if the fee has been paid for a period longer than the current
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay quarter and the business activity is abandoned, no refund of the fee
corresponding to the unexpired quarter or quarters shall be made.
CERTIFIED TO BE ENACTED:
Section 3A.03. Administrative Provisions.

(a) Supervision and control over establishments and places. The

MRS. CARLOTA T. VALERIO Municipal Mayor shall supervise and regulate all establishments and
Secretary to the Sangguniang Bayan
places subject to the payment of the permit fee. He shall prescribe
rules and regulations as to the mode or manner on which they shall

Municipal Tax Ordinance No. 14-010-016 39

 be conducted in so far as may be necessary to maintain peaceful,
healthy, and sanitary conditions in the municipality.

HON. REYNALDO S. WAJE (b) Application for Mayor's Permit: False Statement. An application
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ undertaking that is to be conducted, and such other data or
Sangguniang Bayan Member
information as may be required.

1. For a newly-started business

HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
a. Location sketch of the new business;
b. Paid-up capital of the business as shown in the Articles of
Incorporation, if a corporation or partnership, or a sworn
HON. VIRGILIO B. ISIDRO statement of the capital invested by the owner or operator, if
Sangguniang Bayan Member
a sole proprietorship;
c. A certificate attesting to the tax exemption if the business is
tax exempt;
HON. JERZON PAUL V. RAMIREZ d. Certification from the office in charge of zoning that the
Sangguniang Bayan Member
location of the new business is in accordance with zoning
regulations;
e. Tax clearance showing that the operator has paid all tax
HON. ARMANDO D. NAVA obligations in the municipality;
Sangguniang Bayan Member
f. Barangay clearance;
g. Three (3) passport size pictures of the owner or operator or in
cases of a partnership or corporation the picture of the senior
HON. ANGELITA C. SANTOS or managing partners and that of the President or General
Sangguniang Bayan Member
Manager;
h. Health certificate for all food handlers, and those required
under Chapter IV, Art. D of this Revenue Code.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
2. For renewal of existing business permits

a. Previous year's Mayor's permit;

HON. LUZ D. AUSTRIA b. Annual or quarterly tax payments;
Sangguniang Bayan Member
c. Receipts showing payment of all regulatory fees as provided
for in this Code;
d. Certificate of tax exemption from local taxes or fees, if
HON. WARLITO A. ISIDRO exempt.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Upon submission of the application, it shall be the duty of the
proper authorities to verify if other municipal requirements regarding the
CERTIFIED TO BE ENACTED: operation of the business or activity such as sanitary requirements,
installation of power and light requirements, as well as other safety
requirements are complied with. The permit to operate shall be issued
MRS. CARLOTA T. VALERIO only upon compliance with such safety requirements and after the
Secretary to the Sangguniang Bayan
payment of the corresponding inspection fees and other impositions
required by this Code and other municipal tax ordinances.

Municipal Tax Ordinance No. 14-010-016 40

 Any false statement deliberately made by the applicant shall
constitute sufficient ground for denying or revoking the permit issued by
the Mayor, and the applicant or licensee may be prosecuted in
HON. REYNALDO S. WAJE accordance with the penalties provided in this Article.
Municipal Vice Mayor and Presiding Officer

A Mayor's Permit shall be refused to any person:

(1) Who previously violated any ordinance or regulation governing

HON. JUNE D. HERNANDEZ permits granted;
Sangguniang Bayan Member
(2) Whose business establishment or undertaking does not conform
with zoning regulations, and safety, health and other requirements
of the municipality;
HON. REX JOSEPH R. FUSTER (3) Who has unsettled tax obligation, debt or other liability to the
Sangguniang Bayan Member
government; and
(4) Who is disqualified under any provision of law or ordinance to
establish or operate the business applied for.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ Presumptive Income Level of gross sales or receipts as established in
Sangguniang Bayan Member
the municipality for the same or a closely similar type of activity or
business.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member (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
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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

HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member and expiration of the permit; and other information as may be
President – Orion Liga ng Mga Barangay
necessary.

CERTIFIED TO BE ENACTED: 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 Three Hundred Pesos (Php
300.00).
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 41

 (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
HON. REYNALDO S. WAJE his person. The permit shall be immediately produced upon
Municipal Vice Mayor and Presiding Officer
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

HON. JUNE D. HERNANDEZ granted for a period of not more than one (1) year and shall expire
Sangguniang Bayan Member
on the thirty-first (31st) of December following the date of issuance
unless revoked or surrendered earlier. Every permit shall cease to
be in force upon revocation or surrender thereof. The permit issued
HON. REX JOSEPH R. FUSTER shall be renewed within the first twenty (20) days of January. It shall
Sangguniang Bayan Member
have a continuing validity only upon renewal thereof and payment of
the corresponding fee.
HON. VIRGILIO B. ISIDRO (f) Revocation of Permit. When a person doing business under the
Sangguniang Bayan Member
provisions of this Code violates any provision of this Article, refuses
to pay an indebtedness or liability to the municipality or abuses his
privilege to do business to the injury of the public moral or peace; or
HON. JERZON PAUL V. RAMIREZ when a place where such business is established is being
Sangguniang Bayan Member
conducted in a disorderly or unlawful manner, is a nuisance, or is
permitted to be used as a resort for disorderly characters, criminals
or women of ill-repute, the Municipal Mayor may, after investigation,
HON. ARMANDO D. NAVA
Sangguniang Bayan Member revoke the Mayor's Permit. Such revocation shall operate to forfeit
all sums which may have been paid in respect of said privilege, in
addition to the fines and imprisonment that maybe imposed by the
Court for violation of any provision of this Ordinance governing the
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member establishment and maintenance of business, and to prohibit the
exercise thereof by the person whose privilege is revoked, until
restores by the Sangguniang Bayan.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member Section 3A.04. Rules and Regulations on Certain
Establishments.

(a) On cafes, cafeterias, ice cream and other refreshment parlors,

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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 six (6) months.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Establishments selling cooked and readily edible foods shall
have them adequately covered and protected from dust, flies and other
CERTIFIED TO BE ENACTED: insects, and shall follow strictly the rules and regulations on sanitation
promulgated by the Municipal Health Officer and existing laws or
Ordinances.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 42

 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
HON. REYNALDO S. WAJE from the Municipal Health Officer.
Municipal Vice Mayor and Presiding Officer

HON. JUNE D. HERNANDEZ Article B. Permit Fee for Cockpit Owners/Operators/

Sangguniang Bayan Member Licensees/Promoters and Cockpit Personnel

HON. REX JOSEPH R. FUSTER Section 3B.01. Definitions. When used in this Article.
Sangguniang Bayan Member

(a) Cockpit includes any place, compound, building or portion thereof,

where cockfights are held, whether or not money bets are made on
HON. VIRGILIO B. ISIDRO the results of such cockfights.
Sangguniang Bayan Member

(b) Bet taker or Promoter refers to a person who alone or with another
initiates a cockfight and/or calls and take care of bets from owners
HON. JERZON PAUL V. RAMIREZ of both gamecocks and those of other bettors before he orders
Sangguniang Bayan Member
commencement of the cockfight, thereafter distributes won bets to
the winners after deducting a certain commission, or both.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member (c) Gaffer (“Ttaga-tari”) refers to a person knowledgeable in the art of
arming fighting cocks with gaffs on one or both legs.

(d) Referee (“Sentenciador”) refers to a person who watches and

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member or gesture the result of the cockfighting by announcing the winner or
deciding a tie in a contest game.

Section 3B.02. Imposition of Fees. There shall be

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member collected the following Mayor's Permit Fees from cockpit
operators/owners/licensees and cockpit personnel:

(a) From the owner/operator/licensees of the cockpit:

HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member 1. Application filing fee 1,000.00
President – Orion Liga ng Mga Barangay 2. Annual cockpit permit fee 10,000.00
(b) From cockpit personnel
1. Promoters/Hosts 300.00
CERTIFIED TO BE ENACTED: 2. Pit Manager 300.00
3. Referee 300.00
4. Bet Taker "Kristo/Llamador" 300.00
MRS. CARLOTA T. VALERIO 5. Bet Manager "Maciador/Kasador" 300.00
Secretary to the Sangguniang Bayan 6. Gaffer "Mananari" 300.00
7. Cashier 300.00
8. Derby (Matchmaker) 300.00

Municipal Tax Ordinance No. 14-010-016 43

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

(a) The application filing fee is payable to the Municipal Treasurer upon
HON. REYNALDO S. WAJE application for a permit or license to operate and maintain cockpits.
Municipal Vice Mayor and Presiding Officer
(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.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
(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.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
Section 3B.04. Administrative Provisions.

(a) Ownership, operation and management of cockpit. Only Filipino

HON. VIRGILIO B. ISIDRO citizens not otherwise inhibited by existing ordinances or laws shall
Sangguniang Bayan Member
be allowed to own, manage and operate cockpits. Cooperative
capitalization is encouraged.

HON. JERZON PAUL V. RAMIREZ (b) Establishment of cockpit. The Sangguniang Bayan shall determine
Sangguniang Bayan Member
the number of cockpits to be allowed in this municipality.

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

HON. ARMANDO D. NAVA operated within the appropriate areas as prescribed in the Zoning
Sangguniang Bayan Member
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, hospitals,
HON. ANGELITA C. SANTOS school buildings, churches or other public buildings. Owners,
Sangguniang Bayan Member
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.
HON. MA. FE M. ALARCON Approval or issuance of building permits for the construction of
Sangguniang Bayan Member
cockpits shall be made by the Municipal Engineer in accordance
with existing ordinances, laws and practices.

HON. LUZ D. AUSTRIA (d) Only duly registered and licensed promoters, referees, cashiers, bet
Sangguniang Bayan Member
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 to participate in a cockfight any of the
HON. WARLITO A. ISIDRO above-mentioned personnel unless he has registered and paid the
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay fee herein required.

(e) Upon payment of the fees herein imposed, the corresponding

CERTIFIED TO BE ENACTED: Mayor's Permit shall be issued.

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 44

 Section 3B.05. Applicability Clause. The provisions of PD
449, otherwise known as the Cockfighting Law of 1974, PD 1802
(Creating the Philippine Gamefowl Commission), and such other
HON. REYNALDO S. WAJE pertinent laws shall apply to all matters regarding the operation of
Municipal Vice Mayor and Presiding Officer
cockpits and the holding of cockfights in this Municipality.

HON. JUNE D. HERNANDEZ Article C. Special Permit Fee for Cockfighting

Sangguniang Bayan Member

HON. REX JOSEPH R. FUSTER Section 3C.01. Definitions. When used in this Article.
Sangguniang Bayan Member

(a) Cockfighting is the sport of pitting or evenly matching gamecocks

to engage in an actual fight where bets on either side are laid.
HON. VIRGILIO B. ISIDRO Cockfighting may also be formed as "cockfighting derby; pintakasi or
Sangguniang Bayan Member
tupada," or its equivalent in different Philippine localities.

(b) Local Derby is an invitational cockfight participated in by

HON. JERZON PAUL V. RAMIREZ gamecockers or cockfighting "afficionados" of the Philippines with
Sangguniang Bayan Member
"pot money" awarded to the proclaimed winning entry.

(c) International Derby refers to an invitational cockfight participated in

HON. ARMANDO D. NAVA by local and foreign gamecockers or cockfighting "afficionados” with
Sangguniang Bayan Member
"pot money" awarded to the proclaimed winning entry.

Section 3C.02. Imposition of Fees. There shall be

HON. ANGELITA C. SANTOS collected the following fees per event for cockfighting:
Sangguniang Bayan Member

(a) Special Cockfights (Pintakasi) 1,000.00

HON. MA. FE M. ALARCON
Sangguniang Bayan Member (b) Special Derby Assessment from Promoters of:
Two-Cock Derby 1,500.00
Three-Cock Derby 2,000.00
Four-Cock Derby 3,000.00
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member Five-Cock Derby 4,000.00

Section 3C.03. Exclusions. Regular cockfights i.e., those held

HON. WARLITO A. ISIDRO during Sundays, legal holidays and local fiestas and international
Ex-Officio Sangguniang Bayan Member derbies shall be excluded from the payment of fees herein imposed.
President – Orion Liga ng Mga Barangay

Section 3C.04. Time and Manner of Payment. The fees

CERTIFIED TO BE ENACTED: herein imposed shall be payable to the Municipal Treasurer before the
special cockfights and derbies can be lawfully held.

Section 3C.05. Administrative Provisions.

MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
(a) Holding of cockfights. Except as provided in this Article,
cockfighting shall be allowed in this municipality only in licensed

Municipal Tax Ordinance No. 14-010-016 45

 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
HON. REYNALDO S. WAJE exposition for a similar period of three (3) days upon resolution of
Municipal Vice Mayor and Presiding Officer the Sangguniang Bayan. No cockfighting on the occasion of such
affair, carnival or exposition shall be allowed within the month of a
local fiesta or for more than two (2) occasions a year. No
cockfighting shall be held on December 30 (Rizal Day), June 12
HON. JUNE D. HERNANDEZ (Philippine Independence Day), November 30 (National Heroes
Sangguniang Bayan Member
Day), Holy Thursday, Good Friday, Election or Referendum Day and
during Registration Days for such election or referendum.

HON. REX JOSEPH R. FUSTER (b) Cockfighting for entertainment of tourists or for charitable purposes.
Sangguniang Bayan Member
Subject to the preceding subsection hereof, the holding of cockfights
may also be allowed fo r the entertainment of foreign dignitaries or
for tourists, or for returning Filipinos, commonly known as
HON. VIRGILIO B. ISIDRO "Balikbayans", or for the support of national fund-raising campaigns
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ not exceeding three (3) days, within a year.
Sangguniang Bayan Member

(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters

shall not act as such in any cockfight in the municipality without first
HON. ARMANDO D. NAVA securing a license renewable every year on their birth month from
Sangguniang Bayan Member
the municipality where such cockfighting is held. Only gaffers,
referees, bet takes, or promoters licensed by the municipality shall
officiate in all kinds of cockfighting authorized herein.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
Section 3C.06. Applicability Clause. The provision of PD
449, otherwise known as the Cockfighting Law of 1974, PD 1802
(Creating the Philippine Gamefowl Commission), and such other
HON. MA. FE M. ALARCON pertinent laws shall apply to all matters regarding the operation of
Sangguniang Bayan Member
cockpits and the holding of cockfights in this Municipality.

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member Article D. Permit Fee on Circus and Other Parades

HON. WARLITO A. ISIDRO Section 3D.01. Imposition of Fee. There shall be collected a
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Mayor's Permit Fee of One Thousand pesos (Php 1,000.00) per day on
every circus and other parades using banners, floats or musical
instruments carried on in this municipality.
CERTIFIED TO BE ENACTED:
Section 3D.02. Time and Manner of Payment. The fee
imposed herein shall be due and payable to the Municipal Treasurer
MRS. CARLOTA T. VALERIO upon application for a permit to the Municipal Mayor at least three (3)
Secretary to the Sangguniang Bayan
days before the scheduled date of the circus or parade and on such
activity shall be held.

Municipal Tax Ordinance No. 14-010-016 46

 Section 3D.03. Exemption. Civic and military parades as well
as religious processions shall not be required to pay the permit fee
imposed in this Article.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer Section 3D.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.
HON. JUNE D. HERNANDEZ For this purpose, a written application in a prescribed form shall
Sangguniang Bayan Member
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.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
(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
HON. VIRGILIO B. ISIDRO Article. He shall also define the boundary within which such
Sangguniang Bayan Member
activities may be lawfully conducted.

HON. JERZON PAUL V. RAMIREZ Article E. Registration and Transfer Fees on Large Cattle
Sangguniang Bayan Member

HON. ARMANDO D. NAVA Section 3E.01. Definition. For purposes of this Article,
Sangguniang Bayan Member
"large cattle" includes a two-year old horse, mule, ass, carabao, cow or
other domesticated member of the bovine family.

HON. ANGELITA C. SANTOS Section 3E.02. Imposition of Fee. The owner of a large
Sangguniang Bayan Member
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:
HON. MA. FE M. ALARCON
Sangguniang Bayan Member

Amount of Fee
(a) For Certificate of Ownership 250.00
HON. LUZ D. AUSTRIA (b) For Certificate of Transfer 500.00
Sangguniang Bayan Member
(c) For Registration of Private Brand 250.00

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member The transfer fee shall be collected only once if the large cattle is
President – Orion Liga ng Mga Barangay transferred more than once in a day.

Section 3E.03. Time and Manner of Payment. The

CERTIFIED TO BE ENACTED:
registration fee shall be paid to the Municipal Treasurer upon
registration or transfer of ownership of the large cattle.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 47

 Section 3E.04. Administrative Provisions.

(a) Large cattle shall be registered with the Municipal Treasurer upon
HON. REYNALDO S. WAJE reaching the age of two (2) years.
Municipal Vice Mayor and Presiding Officer

(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
HON. JUNE D. HERNANDEZ Municipal Treasurer shall be registered in a book showing among
Sangguniang Bayan Member
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.
HON. REX JOSEPH R. FUSTER These data shall also be stated in the certificate of ownership issued
Sangguniang Bayan Member
to the owner of the large cattle.

(c) The transfer of the large cattle, regardless of its age, shall be
HON. VIRGILIO B. ISIDRO entered in the registry book setting forth, among others, the names
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ reference by number to the original certificate of ownership with the
Sangguniang Bayan Member
name of the municipality issued to it.

No entries of transfer shall be made or certificate of transfer shall

HON. ARMANDO D. NAVA be issued by the Municipal Treasurer except upon the production of the
Sangguniang Bayan Member
original certificate of ownership and certificates of transfer and such
other documents that show title to the owner.
HON. ANGELITA C. SANTOS Section 3E.05. Applicability Clause. All other matters relating
Sangguniang Bayan Member
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.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member

Article F. Permit Fee for Excavation

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member

Section 3F.01. Imposition of Fee. There shall be imposed

the following fees on every person who shall make or cause to be made
HON. WARLITO A. ISIDRO any excavation on public or private streets within this municipality.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

Amount of Fee
(a) For crossing streets with concrete pavement
CERTIFIED TO BE ENACTED:
1. For crossing concrete pavement (minimum
area 2.00 x .600 m., 12 sq.m.) 100.00
2. For crossing across base of streets with
MRS. CARLOTA T. VALERIO concrete pavement, per linear meter (boring
Secretary to the Sangguniang Bayan
method) minimum of 50.00

Municipal Tax Ordinance No. 14-010-016 48

 Amount of Fee
(b) For crossing streets with asphalt pavement
1. Minimum fee 75.00/meter
HON. REYNALDO S. WAJE 2. Additional fee for each linear meter crossing
Municipal Vice Mayor and Presiding Officer
the streets (minimum width of excavation,
0.80m) 50.00/meter
(c) For crossing the streets with gravel pavement
HON. JUNE D. HERNANDEZ 1. Minimum fee 50.00/meter
Sangguniang Bayan Member 2. Additional fee for each linear meter crossing
the streets (minimum width of excavation,
0.3 meters) 25.00/meter
HON. REX JOSEPH R. FUSTER (d) For crossing existing curbs and gutters resulting
Sangguniang Bayan Member in the damage 200.00/meter
(e) Additional fee for every one (1) day of delay In
excess of excavation period provided in the
HON. VIRGILIO B. ISIDRO Mayor’s permit 100.00/day
Sangguniang Bayan Member (f) For excavation along:
1. Concrete road shoulders 75.00
2. Asphalt road shoulders 50.00
HON. JERZON PAUL V. RAMIREZ 3. Gravel road shoulders 25.00
Sangguniang Bayan Member

Section 3F.02. Time and Manner of Payment. The fee

HON. ARMANDO D. NAVA imposed herein shall be paid to the Municipal Treasurer by every
Sangguniang Bayan Member
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.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
A cash deposit in an amount equal to 30% of the project cost 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
HON. MA. FE M. ALARCON Government in case the restoration to its original form of the street
Sangguniang Bayan Member
excavated is not made within fifteen (15) days after the purpose of the
excavation is accomplished.

HON. LUZ D. AUSTRIA Section 3F.03. Administrative Provisions.

Sangguniang Bayan Member

(a) No person shall undertake or cause to undertake any digging or

excavation, of any part or portion of the municipal streets unless a
HON. WARLITO A. ISIDRO permit shall have been first secured from the Office of the Municipal
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Mayor specifying the duration of the excavation.

(b) The Municipal Engineer/Municipal Building Official shall supervise

CERTIFIED TO BE ENACTED: 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
MRS. CARLOTA T. VALERIO excavation work for purposes of collection of the additional fee.
Secretary to the Sangguniang Bayan

(c) In order to protect the public from any danger, appropriate signs
must be placed in the area where work is being done.

Municipal Tax Ordinance No. 14-010-016 49

 Article G. Fee for Sealing and Licensing
of Weights and Measures
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Section 3G.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
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member of the Consumer Act, Republic Act No. 7394.

Section 3G.02. Sealing and Testing of Instruments of

Weights and Measures. - All instruments for determining weights and
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member 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
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member instruments of weights and measures shall continuously be inspected
for compliance with the provisions of this Article.

Section 3G.03. Imposition of Fees. Every person before

HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member using instruments of weights and measures within this municipality shall
first have them sealed and licensed annually and pay therefor to the
Municipal Treasurer the following fees:
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
AMOUNT OF FEES
a. For Sealing Linear Metric Measures:
HON. ANGELITA C. SANTOS Not over one (1) meter 20.00
Sangguniang Bayan Member Over one (1) meter 40.00
b. For Sealing Metric Measures of Capacity:
Not over ten (10) liters 30.00
HON. MA. FE M. ALARCON Over ten (10) liters 70.00
Sangguniang Bayan Member
c. For Sealing Metric Instruments of Weight with a Capacity of:
30 kilograms or less 40.00
Over 30 kilograms but not more than 100
HON. LUZ D. AUSTRIA kilograms 70.00
Sangguniang Bayan Member
Over 100 kilograms but not more than 300
kilograms 130.00
Over 300 kilograms but not more than
HON. WARLITO A. ISIDRO 1,000 kilograms 165.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Over 1,000 kilograms 260.00
d. For Sealing of Gasoline/Diesel/LPG Pumps/Dispensers:
Per pump 260.00
CERTIFIED TO BE ENACTED: Per dispenser 130.00

Section 3G.04. Payment of Fees and Surcharge. The fees

MRS. CARLOTA T. VALERIO herein imposed shall be paid and collected by the Municipal Treasurer
Secretary to the Sangguniang Bayan
when the weights or measures instruments are sealed, before their use
and thereafter, on or before the anniversary date thereof.

Municipal Tax Ordinance No. 14-010-016 50

 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
HON. REYNALDO S. WAJE instrument re-tested and the corresponding fees therefor paid within the
Municipal Vice Mayor and Presiding Officer
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.

HON. JUNE D. HERNANDEZ Section 3G.05. Place of Payment. The fees herein levied shall
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER municipality where he maintains his residence.
Sangguniang Bayan Member

Section 3G.06. Exemptions.

HON. VIRGILIO B. ISIDRO (a) All instruments for weights and measures used in government work
Sangguniang Bayan Member
of or maintained for public use by any instrumentality of the
government shall be tested and sealed free.
HON. JERZON PAUL V. RAMIREZ (b) Dealers of weights and measures instruments intended for sale.
Sangguniang Bayan Member

Section 3G.07. Administrative Provisions.

HON. ARMANDO D. NAVA (a) The official receipt for the fee issued for the sealing of a weight or
Sangguniang Bayan Member
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
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member deputies.

(b) The Municipal Treasurer is hereby required to keep full sets of

secondary standards, which shall be compared with the
HON. LUZ D. AUSTRIA fundamental standards in the Department of Science and
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member variation from the fundamental standards. If the variation is of
President – Orion Liga ng Mga Barangay sufficient magnitude to impair the utility of instrument, it shall be
destroyed at the Department of Science and Technology.
CERTIFIED TO BE ENACTED:
(c) The Municipal Treasurer or his deputies shall conduct periodic
physical inspection and test weights and measures instruments
within the locality.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
(d) Instruments of weights and measures found to be defective and
such defect is beyond repair shall be confiscated in favor of the

Municipal Tax Ordinance No. 14-010-016 51

 government and shall be destroyed by the Municipal Treasurer in
the presence of the Provincial Auditor or his representative.
HON. REYNALDO S. WAJE Section 3G.08. Fraudulent Practices Relative to Weights and
Municipal Vice Mayor and Presiding Officer
Measures.

The following acts related to weights and measures are

prohibited:
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER that such instrument of weight and measure has officially been
Sangguniang Bayan Member
tested, calibrated, sealed or inspected;

b) For any person to imitate any seal, sticker, mark stamp, brand,
HON. VIRGILIO B. ISIDRO tag or other characteristic design used to indicate that such
Sangguniang Bayan Member
instrument of weight or measure has been officially tested,
calibrated, sealed or inspected;
HON. JERZON PAUL V. RAMIREZ c) For any person other than the official sealer or his duly
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA
Sangguniang Bayan Member 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

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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;
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
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,
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member making it appear that the instrument of weight or measure has
President – Orion Liga ng Mga Barangay
been tested, calibrated, sealed or inspected;

CERTIFIED TO BE ENACTED: 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 scale, balance, weight or measure that has not been
MRS. CARLOTA T. VALERIO sealed or if previously sealed, the license therefor has expired
Secretary to the Sangguniang Bayan
and has not been renewed in due time;

Municipal Tax Ordinance No. 14-010-016 52

 h) For any person to fraudulently alter any scale, balance, weight or
measure after it is officially sealed;

HON. REYNALDO S. WAJE i) For any person to knowingly use any false scale, balance, weight
Municipal Vice Mayor and Presiding Officer
or measure, whether sealed or not;

j) For any person to fraudulently give short weight or measure in

the making of a scale;
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
l) For any person to procure the commission of any such offense
abovementioned by another.

HON. VIRGILIO B. ISIDRO Instruments officially sealed at some previous time which have
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ shall, if presented for sealing, be sealed promptly on demand by the
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA collected and accounted for by the Municipal Treasurer in the same
Sangguniang Bayan Member
manner as the regular fees for sealing such instruments.

Section 3G.09. Penalties

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
(a) Any person who shall violate the provisions of paragraphs (a) to (f)
and paragraph (l) of Section 3G.08 shall, upon conviction, be
subject to a fine of not less than Two Hundred Pesos (Php 200.00)
HON. MA. FE M. ALARCON but not more than One Thousand Pesos (Php 1,000.00) or by
Sangguniang Bayan Member
imprisonment of not more than one (1) year, or both, upon the
discretion of the court.
HON. LUZ D. AUSTRIA (b) Any person who shall violate the provisions of paragraph (g) of
Sangguniang Bayan Member
Section 3G.08 for the first time shall be subject to fine of not less
than Five hundred Pesos (Php 500.00) or by imprisonment of not
less than one (1) month but not more than five (5) years, or both,
HON. WARLITO A. ISIDRO upon the discretion of the court.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

(c) The owner-possessor or user of instrument of weights and measure

enumerated in paragraph (h) to (k) of Section 3G.08 shall, upon
CERTIFIED TO BE ENACTED:
conviction, be subject to a fine of not less than Three Hundred
Pesos (Php 300.00) or imprisonment not exceeding one (1) year, or
both, upon the discretion of the court.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 53

 Article H. Permit Fee on Film-Making

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer
Section 3H.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.
HON. JUNE D. HERNANDEZ Rate of Fee Per Filming
Sangguniang Bayan Member
a. Commercial movies Php 1,000.00/film
b. Commercial advertisements 1,000.00/film
c. Documentary film 1,000.00/film
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member d. Videotape coverage 1,000.00/coverage

In cases of extension of filming time, the additional amount

HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member required must be paid prior to extension to filming time.

Section 3H.02. Time of Payment. The fee imposed herein

HON. JERZON PAUL V. RAMIREZ shall be paid to the Municipal Treasurer upon application for the
Sangguniang Bayan Member Mayor's Permit before location-filming is commenced.

HON. ARMANDO D. NAVA Article I. Permit Fee for Agricultural Machinery

Sangguniang Bayan Member
and Other Heavy Equipment

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member Section 3I.01. Imposition of Fees. There shall be collected an
annual permit fee at the following rates for each agricultural machinery
or heavy equipment from non-resident operators of said machinery,
HON. MA. FE M. ALARCON renting out said equipment in this municipality.
Sangguniang Bayan Member

Amount of Fee Per Annum

HON. LUZ D. AUSTRIA a. Handtractors Php 200.00
Sangguniang Bayan Member b. Light Tractors 500.00
c. Heavy Tractors 500.00
d. Bulldozer 500.00
HON. WARLITO A. ISIDRO e. Forklift 500.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
f. Heavy Graders 500.00
g. Light Graders 500.00
h. Mechanized Threshers 500.00
CERTIFIED TO BE ENACTED: i. Manual Threshers 500.00
j. Cargo Truck 500.00
k. Dump Truck 500.00
MRS. CARLOTA T. VALERIO l. Road Rollers 500.00
Secretary to the Sangguniang Bayan
m. Payloader 500.00
n. Primemovers/Flatbeds 500.00

Municipal Tax Ordinance No. 14-010-016 54

 Amount of Fee Per Annum
o. Backhoe Php 500.00
p. Rockcrusher 500.00
HON. REYNALDO S. WAJE q. Batching Plant Equipment 500.00
Municipal Vice Mayor and Presiding Officer
r. Transit/Mixer Truck 500.00
s. Crane 500.00
t. Other agricultural machinery or
HON. JUNE D. HERNANDEZ Heavy Equipment not
Sangguniang Bayan Member enumerated above 500.00

HON. REX JOSEPH R. FUSTER Section 3I.02. Time and Manner of Payment. The fee
Sangguniang Bayan Member imposed herein shall be payable prior to the rental of the equipment
upon application for a Mayor's permit.

HON. VIRGILIO B. ISIDRO Section 3I.03. Administrative Provisions. The Municipal

Sangguniang Bayan Member 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
HON. JERZON PAUL V. RAMIREZ owner.
Sangguniang Bayan Member

Article J. Regulatory Fees on Tricycle Operation

HON. ARMANDO D. NAVA
Sangguniang Bayan Member

Section 3J.01. Imposition of Fees.

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member A. Annual Mayor’s Permit Fees.

There shall be collected Annual Mayor’s Permit Fees and other

HON. MA. FE M. ALARCON appurtenant fees for the operation of each unit of tricycle-for-hire:
Sangguniang Bayan Member

TYPE OF FEE AMOUNT OF FEE

HON. LUZ D. AUSTRIA PER ANNUM
Sangguniang Bayan Member Mayor’s Permit Fee Php 120.00
Metal Plate (For New) 80.00
Sticker 25.00
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 55

 B. Franchise and Other Special Fees.

There shall be collected Franchise and other Special Fees for

HON. REYNALDO S. WAJE each unit of tricycle-for-hire as may be necessary:
Municipal Vice Mayor and Presiding Officer

TYPE OF FEE AMOUNT OF FEE

PER ANNUM
HON. JUNE D. HERNANDEZ Application Fee Php 50.00
Sangguniang Bayan Member
Filing Fee for Regular Franchise 240.00
Filing Fee for Special Franchise 350.00
Annual Franchise Fee (Regular) 120.00
HON. REX JOSEPH R. FUSTER Annual Franchise Fee (Special) 250.00
Sangguniang Bayan Member
Dropping Fee 175.00
Filing Fee for Amendment of Franchise 175.00
Replacement of Lost MTOP 60.00
HON. VIRGILIO B. ISIDRO Body Code 60.00
Sangguniang Bayan Member
Traffic Reduction Sticker 25.00
Filing Fee for Fare Adjustment 175.00
Fare Matrix Copy 60.00
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
Section 3J.02. Definitions. When used in this Article,

a. Franchise refers to a special privilege granted by the Municipal

HON. ARMANDO D. NAVA
Sangguniang Bayan Member Government to a person, natural or juridical, to operate a tricycle-
for-hire within the territorial jurisdiction of Orion. It is in the nature of
a private contract between the Municipal Government and a person,
HON. ANGELITA C. SANTOS natural or juridical, which cannot be amended by implication.
Sangguniang Bayan Member
Classification:

HON. MA. FE M. ALARCON 1. Regular Franchise is the franchise or license to operate from a
Sangguniang Bayan Member fixed zone to other zones within the Municipality.

2. Special Franchise is the franchise or license to operate like a

taxi service, school service, special service, i.e., service is
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member rendered upon demand and without a fixed zone to any zone
within the Municipality or to a definite zone outside of the
Municipality upon Memorandum of Agreement with the
HON. WARLITO A. ISIDRO concerned LGU.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
b. Motorized Tricycle Operator’s Permit (MTOP) is the document
granting Franchise or license to operate issued to a person, natural
CERTIFIED TO BE ENACTED: or juridical, allowing him/her to operate tricycle-for-hire over zones
specified therein.

c. Land Transportation Office (LTO) refers to the agency under the

MRS. CARLOTA T. VALERIO Department of Transportation & Communication (DOTC) that
Secretary to the Sangguniang Bayan
regulates the registration and operation of motor vehicles.

Municipal Tax Ordinance No. 14-010-016 56

 d. Land Transportation Franchising and Regulatory Board
(LTFRB) refers to the agency under the DOTC that grants franchise
to public motor vehicles.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer e. Motor Vehicle means any vehicle propelled by any power other
than muscular power using public roads.

f. Muffler is a gadget attached to the exhaust system of a motorcycle

HON. JUNE D. HERNANDEZ engine to suppress excessive noise, as well as to lessen smoke
Sangguniang Bayan Member
exhaust caused by engine combustion.

g. Orion Tricycle Franchising and Regulatory Board (OTFRB) or

HON. REX JOSEPH R. FUSTER the Board is a group composed of Officials of the Municipal
Sangguniang Bayan Member
Government of Orion or their duly authorized representatives and
other stakeholders established to assist the Sangguniang Bayan in
the regulation of the operation of tricycles-for-hire in the Municipality.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
h. Barangay TODA is a particular group or organization of tricycle
operators and drivers established in all barangays of Orion that
banded together and recognized by the Municipal Government of
HON. JERZON PAUL V. RAMIREZ Orion.
Sangguniang Bayan Member

i. OFTODA or Federation is the umbrella organization or aggrupation

of all Barangay TODA in Orion, which is granted authority to
HON. ARMANDO D. NAVA transact business with the OTFRB, the Sangguniang Bayan and the
Sangguniang Bayan Member
Municipality of Orion in general.

j. Municipal Measured Capacity (MMC) is the maximum number of

HON. ANGELITA C. SANTOS tricycle-for-hire units that may be allowed by the Sangguniang
Sangguniang Bayan Member
Bayan to operate for hire within the territorial jurisdiction of the
Municipality of Orion upon the recommendation of the Board
(OTFRB).
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
k. Tricycle is a motor vehicle composed of a motorcycle fitted with a
single-wheeled sidecar or a motorcycle with a two-wheeled cab
operated to render transport service to the general public or specific
HON. LUZ D. AUSTRIA passengers and/or goods.
Sangguniang Bayan Member

l. Tricycle-For-Hire is a tricycle granted a Franchise and allowed to

be operated as a public transport service on any road for a fee.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay m. Tricycle Operator is an individual or group, natural or juridical, that
owns and operates a tricycle-for-hire granted Franchise by the
Sangguniang Bayan.
CERTIFIED TO BE ENACTED:
n. Tricycle Driver is an individual that drives the tricycle-for-hire within
the Municipality of Orion who holds a valid Driver’s License issued
MRS. CARLOTA T. VALERIO by the LTO.
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 57

 o. Zone is a contiguous land area or block, say a barangay or
subdivision, where a tricycle-for-hire may operate, without a fixed
origin and destination.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
Section 3J.03. Time and Manner of Payment.

(a) The Mayor’s Permit for tricycle is issued by the Municipal Mayor for
every tricycle – for hire unit which was granted Franchise by the
HON. JUNE D. HERNANDEZ OTFRB and bearing LTO – issued public transport plate number
Sangguniang Bayan Member
and in case of renewal, on the first working day of January up to 15th
day of February of every year.

HON. REX JOSEPH R. FUSTER (b) Franchise Fees. The application fee, filing fee for regular/special
Sangguniang Bayan Member
franchise, filing fee for amendment of franchise, dropping fee, fees
for replacement of lost MTOP, traffic reduction sticker and body
code shall be paid to the Municipal Treasurer’s Office upon
HON. VIRGILIO B. ISIDRO submission of duly accomplished and notarized application form.
Sangguniang Bayan Member
The annual franchise fee shall be paid on the anniversary month of
the franchise. Filing fee for fare adjustment shall be paid to the
Municipal Treasurer’s Office upon approval of fare increase and to
HON. JERZON PAUL V. RAMIREZ be collected together with the annual franchise fee.
Sangguniang Bayan Member

Section 3J.04. Metal Plate and Sticker.

HON. ARMANDO D. NAVA The Office of the Municipal Mayor, or Business & Licensing
Sangguniang Bayan Member
Office/Division/Section, if established already, shall issue a Metal Plate,
together with the Permit for new tricycle-for-hire; otherwise sticker shall
be issued for renewal of Permit, upon payment of prescribed fees. The
HON. ANGELITA C. SANTOS Metal Plate shall bear the same number as the Mayor’s Permit.
Sangguniang Bayan Member

The Metal Plate shall be decommissioned after every three (3)

years.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
Section 3J.05. Administrative Provisions.

(a) Prospective operators of tricycles should first secure a Motorized

HON. LUZ D. AUSTRIA Tricycle Operator's permit (MTOP) from the Sangguniang Bayan,
Sangguniang Bayan Member
through the Orion Tricycle Franchising and Regulatory Board
(OTFRB).
HON. WARLITO A. ISIDRO (b) The Sangguniang Bayan of this municipality, through the OTFRB
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay shall:

1. Issue, amend, revise, renew, suspend, or cancel MTOP and

CERTIFIED TO BE ENACTED:
prescribe the appropriate terms and conditions therefor;
determine, fix, prescribe or periodically adjust fares or rates for
the service provided in a zone after public hearing; prescribe and
MRS. CARLOTA T. VALERIO regulate zones of service in coordination with the barangay; fix,
Secretary to the Sangguniang Bayan
impose and collect, and periodically review and adjust but not
oftener than once every three (3) years, reasonable fees and

Municipal Tax Ordinance No. 14-010-016 58

 other related charges in the regulation of tricycles-for-hire; and
establish and prescribe the conditions and qualifications of
service.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer 2. Rules of Entry. Only Filipino citizens, residents of the
Municipality of Orion for at least six (6) months, and
partnerships, corporations or cooperatives with sixty percent
(60%) Filipino equity registered with the proper registering
HON. JUNE D. HERNANDEZ government agency and operating within Municipality of Orion,
Sangguniang Bayan Member are qualified to operate tricycles-for-hire.

3. The grantee of the MTOP shall carry a common carriers

HON. REX JOSEPH R. FUSTER insurance sufficient to answer for any liability it may incur to
Sangguniang Bayan Member passengers and third parties in case of accidents;

4. Operators of tricycles-for-hire shall employ drivers duly licensed

HON. VIRGILIO B. ISIDRO by LTO for tricycles-for-hire.
Sangguniang Bayan Member

5. Operators who intend to stop service completely, or suspend

service for more than one (1) month shall report in writing such
HON. JERZON PAUL V. RAMIREZ termination or suspension to the Sangguniang Bayan;
Sangguniang Bayan Member

6. Tricycle operators are prohibited to operate on national highways

utilized by 4-wheel vehicles greater than four (4) tons and where
HON. ARMANDO D. NAVA normal speed exceed forty (40) KPH. The Sangguniang Bayan
Sangguniang Bayan Member may provide exceptions if there is no alternative route.

7. Tricycles-for-hire shall be allowed to operate like a taxi service,

HON. ANGELITA C. SANTOS i.e., service is rendered upon demand and without a fixed route
Sangguniang Bayan Member
within a zone.

(c) The Sangguniang Bayan, through the OTFRB, may impose a

HON. MA. FE M. ALARCON common color for tricycles for hire in the same zone. Each tricycle
Sangguniang Bayan Member
unit shall be assigned and bear an identification number, aside from
its LTO license plate number.

HON. LUZ D. AUSTRIA It shall establish a fare structure that will provide the operator a
Sangguniang Bayan Member 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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Operators of tricycles-for-hire are required to post in the
conspicuous part of the tricycle the schedule of fares.

CERTIFIED TO BE ENACTED: (d) The zones must be within the boundaries of this municipality. The
existing zones which cover the territorial unit not only of the
municipality but other adjoining municipalities or cities as well shall
MRS. CARLOTA T. VALERIO be maintained provided the operators serving the said zone secure
Secretary to the Sangguniang Bayan the MTOP.

Municipal Tax Ordinance No. 14-010-016 59

 (e) The Sangguniang Bayan through the OTFRB 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
HON. REYNALDO S. WAJE owned and operated by said operator.
Municipal Vice Mayor and Presiding Officer

Section 3J.06. Operating Conditions for the Operation of

Tricycle-for-Hire.

HON. JUNE D. HERNANDEZ a. There shall be only one (1) tricycle unit for every Franchise
Sangguniang Bayan Member
approved by the Board.

b. Owner/Operator of tricycle-for-hire shall be allowed to own or

HON. REX JOSEPH R. FUSTER operate a maximum of five (5) units only, irrespective of the
Sangguniang Bayan Member
barangay where he becomes a member.

c. Without previous authority from the Board, the owner/operator shall

HON. VIRGILIO B. ISIDRO not increase/decrease or substitute equipment; suspend and/or
Sangguniang Bayan Member
abandon the service herein authorized.

d. Owner/Operator is warned that in case of abandonment of service

HON. JERZON PAUL V. RAMIREZ for seven (7) consecutive days without previous authority from the
Sangguniang Bayan Member
Board, the privilege to resume the service herein authorized shall be
declared forfeited.
HON. ARMANDO D. NAVA e. Owner/Operator/Driver shall not resort to cessation of service as a
Sangguniang Bayan Member
sign of demonstration or protest against any government decision or
action under pain of suspension or cancellation of Franchise granted
by the Board nor shall the owner/operator tolerate, allow or
HON. ANGELITA C. SANTOS authorize personnel/driver to join others committing acts prejudicial
Sangguniang Bayan Member
to the riding public, including but not limited to paralyzing public
transport service such as intimidation, coercion or violence.
HON. MA. FE M. ALARCON f. Owner/Operator shall not allow any motor vehicle belonging to
Sangguniang Bayan Member
others to be registered and/or operated under the Franchise for the
tricycle herein granted.
HON. LUZ D. AUSTRIA g. Operator/Driver shall not charge the passenger and freight rates
Sangguniang Bayan Member
lower or higher than those authorized by the Sangguniang Bayan.

h. Owner/Operator of tricycle-for-hire shall employ driver with valid

HON. WARLITO A. ISIDRO driver’s license and bonafide members of Barangay TODA, who are
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay of good moral character, courteous and have no criminal records.
Persons who have been convicted of crime against persons and
student-drivers shall not be employed as drivers by the
CERTIFIED TO BE ENACTED:
owner/operator.

i. An owner/operator wishing to stop service completely or to suspend

MRS. CARLOTA T. VALERIO service for more than one (1) month is required to report such
Secretary to the Sangguniang Bayan
termination to the Board. No owner/operator shall be prevented
from withdrawing from the business of operating tricycle-for-hire.

Municipal Tax Ordinance No. 14-010-016 60

 j. Franchise shall be non-transferable, that, by way of direct sale from
one Franchise holder to another, use of dummy, rental of Franchise
or any manner or form of transfer is hereby deemed illegal.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer k. Owner/Operator shall provide the unit with a small garbage
receptacle and install light inside the sidecar and shall not cause the
removal of the muffler/silencer and chain guard of the tricycle.

HON. JUNE D. HERNANDEZ l. Driver shall wear T-Shirt, long pants, shoes or sandals, at all times
Sangguniang Bayan Member
while driving the tricycle. Wearing of sando, shorts and flip-flops or
tsinelas during driving shall be prohibited, except during rainy
season.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
m. Driver shall observe speed limit on all roads while operating the
tricycle. Before crossing a road intersection, the driver shall make a
full stop of the vehicle at least two (2) meters from the intersection.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
n. For safety reasons, no tricycle shall be allowed to operate on
Roman Superhighway. However, tricycles are allowed on the
National Road.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
o. The Franchise and Permit shall be deemed automatically cancelled
if the operator or the driver thereof is convicted of a crime against
the Anti-Drugs Law.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member p. No tricycle-for-hire shall be allowed to carry more passengers and/or
goods than it is designed for:

HON. ANGELITA C. SANTOS 1. For purposes of safety and convenience of the passengers, no
Sangguniang Bayan Member tricycle-for-hire shall be allowed to carry more than four (4)
passengers, that is three (3) passengers inside the sidecar and
one (1) passenger at the back of the tricycle driver: Provided,
HON. MA. FE M. ALARCON that the weights or volume of the tricycle load, including
Sangguniang Bayan Member
passengers, shall not exceed the maximum allowable capacity of
the tricycle;

HON. LUZ D. AUSTRIA 2. No driver of tricycle-for-hire shall knowingly permit any person to
Sangguniang Bayan Member hang on to or ride on the outside or rear end of the tricycle
sidecar or allow any person on a bicycle, roller skates or other
similar device to hold fast or hitch to his tricycle.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Section 3J.07. Body Code Specifications.

Each tricycle-for-hire shall be assigned a numeric Body Code

CERTIFIED TO BE ENACTED: (except for General Lim and Bantan, where Body Code shall be
alphanumeric) consisting of the Zone Code Number assigned to the
barangay zone of operation and the three (3) digits for the assigned
MRS. CARLOTA T. VALERIO Body Number of the tricycle unit issued by the Board, aside from the
Secretary to the Sangguniang Bayan LTO License Plate Number and Metal Plate.

Municipal Tax Ordinance No. 14-010-016 61

 The Municipality of Orion is hereby subdivided into twenty three
(23) Barangays with their corresponding Zone Code Number as follows:

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer
BODY CODE SPECIFICATION

BARANGAY ZONE CODE NUMBER

Arellano 00
HON. JUNE D. HERNANDEZ Bagumbayan 01
Sangguniang Bayan Member
Balagtas 02
Balut 03
Bantan XX – 04
HON. REX JOSEPH R. FUSTER Bilolo 05
Sangguniang Bayan Member
Calungusan 06
Camachile 07
Capunitan 08
HON. VIRGILIO B. ISIDRO Daan Bago 09
Sangguniang Bayan Member Daan Bilolo 10
Daan Pare 11
General Lim XX – 12
HON. JERZON PAUL V. RAMIREZ Lati 14
Sangguniang Bayan Member Lusungan 15
Puting Buhangin 16
Sabatan 17
San Vicente 19
HON. ARMANDO D. NAVA
Sangguniang Bayan Member Sta. Elena 18
Sto. Domingo 20
Villa Angeles 21
Wakas 22
HON. ANGELITA C. SANTOS Wawa 23
Sangguniang Bayan Member

The Body Code assigned by the Board for each tricycle unit shall
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
be painted in front of the sidecar, on the roof, and inside the sidecar
below the windshield.

Section 3J. 08. Traffic Reduction Scheme.

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
a. All tricycles-for-hire carrying Body Number whose last digit is shown
in the following table shall be prohibited from operating on all roads
within the territorial jurisdiction of the Municipality of Orion during the
HON. WARLITO A. ISIDRO corresponding days of the week therein indicated, except on
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Saturdays, Sundays and holidays.

b. The Municipality shall provide a sticker to every tricycle upon

CERTIFIED TO BE ENACTED:
payment of prescribed fee to be posted in front of the unit’s sidecar
with the assigned color corresponding to the Body Number Digit.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 62

 BODY NUMBER ASSIGNED WEEK DAYS
LAST DIGIT COLOR PROHIBITED
1&2 Blue Monday
HON. REYNALDO S. WAJE 3&4 Yellow Tuesday
Municipal Vice Mayor and Presiding Officer 5&6 Red Wednesday
7&8 Green Thursday
9&0 Orange Friday

HON. JUNE D. HERNANDEZ

Sangguniang Bayan Member
Section 3J. 09. Surcharge for Late Payment. The fees
imposed in this Article shall be paid to the Municipal Treasurer within
ten (10) days in case of units granted franchise by the Sangguniang
HON. REX JOSEPH R. FUSTER Bayan, through the OTFRB, or in case of renewal, on or before the
Sangguniang Bayan Member
prescribed period.

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

HON. VIRGILIO B. ISIDRO Article shall be subject to the revocation and/or cancellation of the
Sangguniang Bayan Member
Franchise and punished by a fine not exceeding Two Thousand Five
Hundred Pesos (Php 2,500.00) or imprisonment of of not more than
one (1) year, or both, at the discretion of the Court.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member

Article K. Permit Fee on Occupation/Calling Not

Requiring Government Examination
HON. ARMANDO D. NAVA
Sangguniang Bayan Member

Section 3K.01. Imposition of Fee - There shall be collected

HON. ANGELITA C. SANTOS as annual fee at the rate prescribed hereunder for the issuance of
Sangguniang Bayan Member
Mayor’s Permit to every person who shall be engaged in the practice of
the occupation or calling not requiring government examination with the
municipality as follows:
HON. MA. FE M. ALARCON
Sangguniang Bayan Member

Occupation or Calling Amount of

Fee/Annum
HON. LUZ D. AUSTRIA (a) On employees and workers in generally
Sangguniang Bayan Member
considered “Offensive and Dangerous
Business Establishments” Php 200.00
(b) On employees and workers in commercial
HON. WARLITO A. ISIDRO establishments who cater or attend to the
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay daily needs of the inquiring or paying
public 200.00
(c) On employees and Workers in food or
CERTIFIED TO BE ENACTED:
eatery establishment 260.00
(d) On employees and workers in night or
night and day establishment 260.00
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 63

 Occupation or Calling Amount of
Fee/Annum
(e) All occupation or calling subject to periodic
HON. REYNALDO S. WAJE inspection, surveillance and/or regulations
Municipal Vice Mayor and Presiding Officer
by the Municipal Mayor, like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, black-
smith, carpenter, carver, chambermaid,
HON. JUNE D. HERNANDEZ cook, criminologist, electrician, electronic
Sangguniang Bayan Member
technician, club/floor manager. Forensic
electronic expert, fortune teller, hair stylist,
handwriting expert, hospital attendant, life-
HON. REX JOSEPH R. FUSTER guard, magician, make-up artist, mani-
Sangguniang Bayan Member
curist, masonry worker, masseur
attendant, mechanic, certified “hilot”,
painter, musician, pianist, photographer
HON. VIRGILIO B. ISIDRO (itinerant), professional boxer, private
Sangguniang Bayan Member
ballistic expert, rig driver (cochero), taxi
driver, dancer, stage-performer, salesgirl,
sculptor, waiter or waitress and welder 260.00
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member

Section 3K.02. Automatic adjustment of fee – There should

be a ten percent (10%) automatic increase every year on the above
HON. ARMANDO D. NAVA
Sangguniang Bayan Member permit fees.

Section 3K.03. Exemption – All professionals who are

HON. ANGELITA C. SANTOS subject to the Provincial Tax imposition pursuant to Section 139 of the
Sangguniang Bayan Member Local Government Code; and government employees are exempted
from payment of this fee.

HON. MA. FE M. ALARCON Section 3K.04. Persons Governed – The following workers
Sangguniang Bayan Member 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

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member dangerous business establishment such as but not limited to the
following:

HON. WARLITO A. ISIDRO (1) Employees or workers in industrial or manufacturing

Ex-Officio Sangguniang Bayan Member establishment such as: Aerated water and soft drink factories; air
President – Orion Liga ng Mga Barangay
rifle and pellets manufacturing; battery charging shops,
blacksmith; breweries; candy and confectionery factories;
CERTIFIED TO BE ENACTED: 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
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan or neon lights factories; electric plant, electronics manufacturing;
oxidizing plants; food and flour mills; fish curing and drying

Municipal Tax Ordinance No. 14-010-016 64

 shops; footwear factories, foundry shops; furniture
manufacturing; garments manufacturing, general building and
other construction jobs during the period of construction; glass
HON. REYNALDO S. WAJE and glassware factories; handicraft manufacturing; hollow block
Municipal Vice Mayor and Presiding Officer and tile 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
HON. JUNE D. HERNANDEZ products factories, perfume factories; plating establishment;
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER shops and welding shops.
Sangguniang Bayan Member

(2) Employees and workers in commercial establishments

cinematography film storage; cold storage’s or refrigerating
HON. VIRGILIO B. ISIDRO plants; delivery and messengerial services; elevator and
Sangguniang Bayan Member
escalator services; funeral parlors; janitorial services; junks shop;
hardwares; pest control services; printing and publishing houses;
service station; slaughter- houses; textile stores; warehouses;
HON. JERZON PAUL V. RAMIREZ and parking lots.
Sangguniang Bayan Member

(3) Employees and workers on other industrial and manufacturing

firms or commercial establishments who are normally exposed to
HON. ARMANDO D. NAVA excessive heat, light, noise, cold and other environmental factors
Sangguniang Bayan Member
which endanger their physical and health well-being.

(b) Employees and workers in commercial establishment who generally

HON. ANGELITA C. SANTOS enter or attend to the daily needs of the general public such as but
Sangguniang Bayan Member
not limited to the following: Employees and workers in drugstores;
department stores; groceries supermarkets; beauty saloons; tailor
shops; dress shop; bank teller; receptionist, receiving clerk in paying
HON. MA. FE M. ALARCON outlets of public utilities corporation, except transportation
Sangguniang Bayan Member
companies; and other commercial establishment whose employees
and workers attend to the daily needs of the inquiring o paying
public.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
(c) Employees and workers in food or eatery establishments such as
but not limited to the following:
HON. WARLITO A. ISIDRO (1) Employees and workers in canteen, carinderia, catering
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay services, bakeries, ice cream or ice milk factories, refreshment
parlor, restaurants, sari-sari stores, and soda fountains;
(2) Stallholders, employees and workers in public markets;
CERTIFIED TO BE ENACTED:
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal
merchandise.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
(d) Employees or workers in night or night and day establishments such
as but not limited to the following:

Municipal Tax Ordinance No. 14-010-016 65

 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
HON. REYNALDO S. WAJE clubs; golf clubs; massage clinics, sauna baths or similar establishment;
Municipal Vice Mayor and Presiding Officer
hotels; motels; horse racing clubs; pelota courts; polo clubs; private
detective or watchman security agencies; supper clubs and all other
business establishment whose business activities are performed and
consumed during night time.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
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,
HON. REX JOSEPH R. FUSTER waitress, waiters, entertainers, or hospitality girls below 18 years of age
Sangguniang Bayan Member
to work as such. For those who shall secure the Individual Mayor’s
Permit on their 18th birth year, they shall present their respective
baptismal or birth certificate duly issued by the local civil registrar
HON. VIRGILIO B. ISIDRO concerned.
Sangguniang Bayan Member

(e) All other employees and persons who exercise their profession,
occupation or calling within the jurisdiction limits of the Municipality
HON. JERZON PAUL V. RAMIREZ aside from those already specifically mentioned in Section P.02.
Sangguniang Bayan Member

Section 3K.05. Time and Manner of Payment. The fees

prescribed in this Article shall be paid to the Municipal Treasurer this
HON. ARMANDO D. NAVA municipality upon filing of the application for the first time and annually
Sangguniang Bayan Member
thereafter within the first twenty (20) days of January and every quarter
thereafter. The permit fee is payable for every separate or district
occupation or calling engaged in. Employer shall advance the fees to
HON. ANGELITA C. SANTOS the Municipality for its employees.
Sangguniang Bayan Member

Section 3K.06. Surcharge for Late Payment. Failure to

pay the fee prescribed in this Article within the time prescribed shall
HON. MA. FE M. ALARCON subject a taxpayer to a surcharge of Twenty-five percent (25%) of the
Sangguniang Bayan Member
original amount of the fee due, such surcharge shall be paid at the
same time and in the same manner as the tax due.
HON. LUZ D. AUSTRIA In case of change of ownership of the business as well as the
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO though it were new business.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

Newly hired workers and/or employees shall secure their

individual Mayor’s Permit from the moment they are actually accepted
CERTIFIED TO BE ENACTED:
by the management of any business or industrial establishment to start
working.

MRS. CARLOTA T. VALERIO The individual Mayor’s Permit so secured shall be renewed
Secretary to the Sangguniang Bayan
during the respective birth month of the permittee next following
calendar year.

Municipal Tax Ordinance No. 14-010-016 66

 Section 3K.07. Administrative Provisions.

(a) The Municipal Treasurer shall keep a record of persons engaged in

HON. REYNALDO S. WAJE occupation and /or calling not requiring government examination
Municipal Vice Mayor and Presiding Officer
and the corresponding payment of fees required under personal
data for reference purpose.

(b) Persons engaged in the above-mentioned occupation or calling with

HON. JUNE D. HERNANDEZ valid Mayor’s Permit shall be required to surrender such permit and
Sangguniang Bayan Member
the 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
HON. REX JOSEPH R. FUSTER occupation or calling.
Sangguniang Bayan Member

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member Article L. Building Permit Fees

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member
Section 3L.01. Prohibited Acts. No person, firm or corporation,
including any agency or instrumentality of the government shall erect,
construct, alter, repair, move, convert or demolish any building or
HON. ARMANDO D. NAVA structure or cause the same to be done without first obtaining a building
Sangguniang Bayan Member
permit therefore from the Building Official of this municipality.

Section 3L.02. Imposition of Fee. There shall be collected

HON. ANGELITA C. SANTOS from each applicant for a building permit, the following fees pursuant to
Sangguniang Bayan Member
National Building Code Development Office (NBCDO) Memorandum
Circular No. 01, Series of 2005, dated July 15, 2005 of the Department of
Public Works and Highways (DPWH).
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
A. Commercial/Industrial

Amount
HON. LUZ D. AUSTRIA 1. Line and Grade
Sangguniang Bayan Member a. Lot Frontage (first 10 meters) Php 11.00/meter
b. Excess 1.20/meter
c. Other Side 1.00/meter
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member 2. Building Proper
President – Orion Liga ng Mga Barangay
a. House/Building Proper 12.84/sq. m.
b. Open Space 2.34/sq. m.
CERTIFIED TO BE ENACTED:
3. Occupancy 100.00

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 67

 4. Sanitary Amount
a. Water Closet Php 44.00/unit
b. Water Closet 26.40/pc.
HON. REYNALDO S. WAJE c. Floor Drain 4.40/pc.
Municipal Vice Mayor and Presiding Officer d. Kitchen Sink 4.40/pc.
e. Lavatory 8.47/unit
f. Faucets/Hose Bibb 2.40/pc.
g. Showerhead 2.43/unit
HON. JUNE D. HERNANDEZ h. Urinals 4.45/pc.
Sangguniang Bayan Member i. Bath Tub 8.47/pc.
j. Septic Tank 29.00/unit
k. Water Meter 12.10/pc.
HON. REX JOSEPH R. FUSTER l. Other (please specify)
Sangguniang Bayan Member

5. Electrical
a. Main Switch 48.40/pc.
b. Breakers (Circuit) 18.40/unit
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member c. Lights 1.81/unit
d. Switch 1.81/unit
e. Convenience Outlet 1.81/unit
f. Refrigerator 7.70/unit
HON. JERZON PAUL V. RAMIREZ g. Range 3.60/unit
Sangguniang Bayan Member
h. Water Heater 7.70/unit
i. Electric Meter 55.00/unit
j. Certification 165.00/pc.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
6. Mechanical
a. Air-Con Unit 48.00/unit
b. Pumps/Motor 48.00/unit
HON. ANGELITA C. SANTOS c. Others (specify)
Sangguniang Bayan Member

7. Fire Service Fee

a. Square Meters 1.10/sq. m.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
8. Fencing Permit 4.40/meter

9. Excavation 500.00/cubic meter

HON. LUZ D. AUSTRIA
Sangguniang Bayan Member [Link] 5,000.00 – 10,000.00

B. Residential
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member Amount
President – Orion Liga ng Mga Barangay
1. Line and Grade
a. Lot Frontage (first 10 meters) Php 10.84/meter
CERTIFIED TO BE ENACTED: b. Excess 1.00/meter
c. Other Side 1.00/meter

2. Building Proper
MRS. CARLOTA T. VALERIO a. House/Building Proper 9.35
Secretary to the Sangguniang Bayan
b. Open Space 1.50

Municipal Tax Ordinance No. 14-010-016 68

 Amount
3. Occupancy Php 100.00

HON. REYNALDO S. WAJE 4. Sanitary

Municipal Vice Mayor and Presiding Officer a. Water Closet 28.50
b. Water Closet 8.50
c. Floor Drain 4.00
d. Kitchen Sink 4.00
HON. JUNE D. HERNANDEZ e. Lavatory 8.50
Sangguniang Bayan Member f. Faucets/Hose Bibb 3.00
g. Showerhead 3.00
h. Urinals 5.25
HON. REX JOSEPH R. FUSTER i. Bath Tub 8.50
Sangguniang Bayan Member j. Septic Tank 31.70
k. Water Meter 13.20
l. Others (specify)
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member 5. Electrical
a. Main Switch 52.80/pc.
b. Breakers (Circuit) 52.80/unit
c. Lights 2.40/unit
HON. JERZON PAUL V. RAMIREZ d. Switch 2.40/unit
Sangguniang Bayan Member
e. Convenience Outlet 2.40/unit
f. Refrigerator 8.40/unit
g. Range 4.00/unit
HON. ARMANDO D. NAVA h. Water Heater 8.40/unit
Sangguniang Bayan Member
i. Electric Meter 26.84/unit
j. Certification 200.00/pc.

HON. ANGELITA C. SANTOS 6. Mechanical

Sangguniang Bayan Member
a. Air-Con Unit 48.00/unit
b. Pumps/Motor 48.00/unit
c. Others (specify)
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 7. Fire Service Fee
a. Square Meters 1.10/sq. m.

HON. LUZ D. AUSTRIA 8. Fencing Permit 4.40/meter

Sangguniang Bayan Member
9. Excavation 500.00/cubic meter

[Link] 5,000.00 – 10,000.00

HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
C. Building Inspection Fee

CERTIFIED TO BE ENACTED: Amount

1. Small Business
a. Sari-sari Store Php 120.00
b. Vulcanizing Shop 145.00
MRS. CARLOTA T. VALERIO c. Welding Shop 145.00
Secretary to the Sangguniang Bayan
d. Upholstery Shop 145.00

Municipal Tax Ordinance No. 14-010-016 69

 Amount
2. Medium Business
a. Restaurant Php 180.00
HON. REYNALDO S. WAJE b. Boutique 180.00
Municipal Vice Mayor and Presiding Officer c. Pharmacy 180.00
d. Junkshop 180.00
e. Computer Shop 180.00

HON. JUNE D. HERNANDEZ 3. Big Business

Sangguniang Bayan Member a. Hospital 1,620.00
b. Hardware 1,620.00
c. Piggery 1,620.00
HON. REX JOSEPH R. FUSTER d. Grocery 1,620.00
Sangguniang Bayan Member e. Garments 1,620.00
f. Trading 1,620.00
g. Resort 1,620.00
h. Apartment 1,350.00
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Section 3L.03. Time and Payment. The fees specified under
this Article shall be paid to the Municipal Treasurer upon application for a
HON. JERZON PAUL V. RAMIREZ building permit from the Municipal Mayor.
Sangguniang Bayan Member
Section 3L.04. Administrative Provisions. The application for
the construction and or repair shall be in writing and shall set forth the
HON. ARMANDO D. NAVA required information, such as the location and the general dimension of
Sangguniang Bayan Member the building and/or other infrastructure of the owners as well as that of the
architecture or engineer who draw the plan, an estimate of the entire cost
of proposed work, and the following:
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member a. A copy of the plan showing the location of the building to be
constructed with the reference boundaries of the lot and is constructed
in the town proper or poblacion.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member b. General drawing showing:

b.1 Floor and roof plans

HON. LUZ D. AUSTRIA b.2 Foundation and footing plans
Sangguniang Bayan Member b.3 Transferee and longitudinal plan
b.4 Elevation
b.5 Framing plans showing complete forming of the building or
HON. WARLITO A. ISIDRO structure
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
b.6 Isometric view of plumbing layout
b.7 Electrical layout, and
b.8 Detail of structure and architectural parts.
CERTIFIED TO BE ENACTED:
Section 3L.05. Penalty. Any violation of the provision of this
article shall be punished by a fine of not more than Five Hundred Pesos
MRS. CARLOTA T. VALERIO (Php 500.00) or imprisonment of not more than (2) months, or both at the
Secretary to the Sangguniang Bayan discretion of the Court. Provided, that notwithstanding the imposition of
fine and imprisonment, the offender shall be further required to secure the
necessary building permit and to pay the corresponding fees thereof or as

Municipal Tax Ordinance No. 14-010-016 70

 required by existing ordinances; Provided further, that in case the
construction of the building or structure is not in conformity with existing
regulations, the offender shall be required to remove or demolish the said
HON. REYNALDO S. WAJE building or structure within reasonable period upon receipt of the order of
Municipal Vice Mayor and Presiding Officer demolition; and Provided, finally, that upon failure to remove or demolish
the said building or structure, the Municipal Mayor or his duly authorized
representative shall undertake such removal or demolition at the expense
of the offender.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

Article M. Permit Fee for the Storage of Flammable and

HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
Combustible Materials

HON. VIRGILIO B. ISIDRO Section 3M.01. Imposition of Fee. There shall be collected
Sangguniang Bayan Member
an annual permit fee for the storage of combustible materials at the rates
as follows:

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member
a. Storage of gasoline, diesel, Amount
fuel, kerosene and similar
products
HON. ARMANDO D. NAVA 500 to 2,000 liters Php 5,000.00
Sangguniang Bayan Member
2,001 to 5,000 liters 7,500.00
5,001 to 20,0000 liters 10,000.00
20,001 to 50,000 liters 12,500.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 50,0001 to 100,000 liters 15,000.00
Over 100,000 liters 20,000.00

HON. MA. FE M. ALARCON

Sangguniang Bayan Member Section 3M.02. Time of Payment. The fees imposed in this
Article shall be paid to the Municipal Treasurer upon application for his
permit with the Mayor to store the aforementioned substances.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member Section 3M.03. Administrative Provisions.

a. No person shall keep or store at his place of business any of the

HON. WARLITO A. ISIDRO following flammable, combustible or explosive substances without
Ex-Officio Sangguniang Bayan Member securing a permit therefor. Gasoline or naptha not exceeding the
President – Orion Liga ng Mga Barangay
quantity of One Hundred (100) gallons, kept in and used by
launches or motor vehicles shall be exempt from the Permit fee
CERTIFIED TO BE ENACTED: herein required.

b. The Mayor shall promulgate regulations for the proper storing of

said substances and shall designate the proper official and shall
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan supervise therefor.

Municipal Tax Ordinance No. 14-010-016 71

 Article N. Permit and Inspection Fee on
Machineries and Engines
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Section 3N.01. Imposition of Fee.- There shall be imposed

an annual inspection fee on internal combustion engines generators
HON. JUNE D. HERNANDEZ and other machines in accordance with the following schedules:
Sangguniang Bayan Member

Amount
HON. REX JOSEPH R. FUSTER (a) Internal combustible engines:
Sangguniang Bayan Member
1. 2 HP and below Php 40.00
2. 5 HP and below but not lower than 3 HP 60.00
3.10 HP and below but not lower than 5 HP 90.00
HON. VIRGILIO B. ISIDRO 4.14 HP and below but not lower than 10 HP 90.00
Sangguniang Bayan Member
5. Above 15 HP 90.00
(b) Other stationery engines or machines:
1. 3 HP and below 40.00
HON. JERZON PAUL V. RAMIREZ 2. 5 HP and below but not lower than 3 HP 60.00
Sangguniang Bayan Member
3. 10 HP and below but not lower than 5 HP 90.00
4. 14 HP and below but not lower than 10 HP 90.00
HON. ARMANDO D. NAVA 5. Above 14 HP 90.00
Sangguniang Bayan Member
(c) Electrical generators and other machine propelled by electric motors
will be levied the same rates found in subsection (1).
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member

Section 3N.02. Time of Payment. The annual fee imposed

in this Article shall be paid to the Municipal Treasurer upon application
HON. MA. FE M. ALARCON of the Permit with the Mayor but not later than fifteen (15) days after the
Sangguniang Bayan Member 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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member Section 3N.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
HON. WARLITO A. ISIDRO payment of the inspection fee prescribed in this Article.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 72

 Article O. Permit Fee for Zoning/
Locational Clearance
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

SECTION 3O.01. Imposition of Fees. There shall be collected a

Mayor’s Permit Fee for Zoning/Locational Clearance for all structures
constructed in this municipality in accordance with prescribed HLURB
HON. JUNE D. HERNANDEZ rates.
Sangguniang Bayan Member

A. ZONING/LOCATIONAL CLEARANCE
HON. REX JOSEPH R. FUSTER NAME/DESCRIPTION OF FEES AMOUNT OF FEES
Sangguniang Bayan Member
A1. Residential Structures, single attached/detached, the Project Cost of which
is:
Php 100,000.00 and below Php 240.00
HON. VIRGILIO B. ISIDRO Over Php 100,000.00 to Php 200,000.00 480.00
Sangguniang Bayan Member
Over Php 200,000.00 500.00 + 1/10 of
1% in excess of
Php 200,000.00
HON. JERZON PAUL V. RAMIREZ A2. Apartment/Townhouses, the Project Cost of which is:
Sangguniang Bayan Member Php 500,000.00 and below Php 1,200.00
Over Php 500,000.00 to Php 2.0 M 1,800.00
Over Php 2.0 M 3,000.00 +1/10 of
HON. ARMANDO D. NAVA 1% of Cost in excess of
Sangguniang Bayan Member Php 2.0 M, Regardless of
the Number of Doors
A3. Dormitories, the Project Cost of which is:
Php 2.0 M and below Php 3,000.00
HON. ANGELITA C. SANTOS Over Php 2.0 M 3,000.00 + 1/10 of
Sangguniang Bayan Member
1% of Cost in excess of
Php 2.0 M, Regardless of
the Number of Doors
HON. MA. FE M. ALARCON A4. Institutional, the Project Cost of which is:
Sangguniang Bayan Member
Php 2.0 M and below Php 2,400.00
Over Php 2.0 M 2,400.00 +1/10 of
1% of Cost in
HON. LUZ D. AUSTRIA Excess of Php 2.0 M
Sangguniang Bayan Member A5. Commercial/ Industrial/ Agro-Industrial, the Project Cost of which is:
Php 100,000.00 and below Php 1,200.00
Over Php 100,000.00 to Php 500,000.00 1,800.00
HON. WARLITO A. ISIDRO Over Php 500,000.00 to Php 1.0 M 2,400.00
Ex-Officio Sangguniang Bayan Member Over Php 1.0 M to Php 2.0 M 3,600.00
President – Orion Liga ng Mga Barangay
Over Php 2.0 M 6,000.00 + 1/10 of
1% of Cost in
Excess of Php 2.0 M
CERTIFIED TO BE ENACTED:
A6. Special Uses/Special Projects, the Project cost of which is:
Php 2.0 M and below Php 6,000.00
Over Php 2.0 M 6,000.00 + 1/10 of
MRS. CARLOTA T. VALERIO 1% of Cost in
Secretary to the Sangguniang Bayan
Excess of Php 2.0 M
A7. Alteration/Expansion (Affected areas/cost of Same as original
expansion only) Application

Municipal Tax Ordinance No. 14-010-016 73

 B. SUBDIVISION & CONDOMINIUM PROJECTS (UNDER PD 957)
NAME/DESCRIPTION OF FEES AMOUNT OF FEES
B1. Approval of Subdivision Plan (Including Townhouses)
HON. REYNALDO S. WAJE 1. Preliminary Approval & Location Php 300.00/ha. or
Municipal Vice Mayor and Presiding Officer Clearance (PALC) Subdivision fraction thereof
Development Plan (PSDP)
*Inspection Fee 1,200.00/ha. Regardless of
density (DP, CR/LS, ETD,
HON. JUNE D. HERNANDEZ COC, etc.)
Sangguniang Bayan Member 2. Final Approval and Development 2,400.00/ha.
Permit Regardless of density
a. Additional Fee on Floor Area of House
or Building sold with the lot 2.40/sq.m.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member b. Inspection Fee (Not applicable for
projects already inspected for PALC 1,200.00/ha.
application) Regardless of density
3. Alteration of Plans (affected areas only) Same as Final Approval
HON. VIRGILIO B. ISIDRO and Development Permit
Sangguniang Bayan Member
4. Certificate of Registration Processing Fee 2,400.00
5. License to Sell per Saleable Lot 180.00
*Additional on Floor Area of House or
HON. JERZON PAUL V. RAMIREZ Building sold with the lot 12.00/sq.m.
Sangguniang Bayan Member * Inspection Fee 1,200.00/ha. Regardless of
density (DP, CR/LS, ETD,
COC, etc.)
HON. ARMANDO D. NAVA *Application for CR/LS with DP issued by
Sangguniang Bayan Member LGU shall be charged Inspection Fee
6. Certificate of Completion (per hectare)
*Certification Fee 180.00
HON. ANGELITA C. SANTOS *Processing Fee 2,400.00/ha.
Sangguniang Bayan Member Regardless of density
7. Extension of time to develop 420.00
*Inspection Fee (affected or unfinished 1,200.00/ha.
area only) Regardless of density
HON. MA. FE M. ALARCON B2. Approval of Condominium Project (under PD 957)
Sangguniang Bayan Member
I. Final Approval and Development Permit
1. Processing Fee Php 6.00/sq.m.
a. Land area 240.00/floor
HON. LUZ D. AUSTRIA b. Number of floors 4.80/sq.m.
Sangguniang Bayan Member
c. Building areas 14.40/sq.m. of GFA
*Inspection Fee Same as Final Approval
and Development Permit
HON. WARLITO A. ISIDRO 2. Alteration of Plan Same as Final Approval
Ex-Officio Sangguniang Bayan Member and Development Permit
President – Orion Liga ng Mga Barangay
3. Conversion (affected areas only) Same as Final Approval
and Development Permit
CERTIFIED TO BE ENACTED: 4. Certificate of Registration
Processing Fee 2,400.00
5. License to sell
a. Residential (saleable areas) 14.40/sq.m.
MRS. CARLOTA T. VALERIO b. Commercial/Office (saleable
Secretary to the Sangguniang Bayan
areas) 30.00/sq.m.

Municipal Tax Ordinance No. 14-010-016 74

 NAME/DESCRIPTION OF FEES AMOUNT OF FEES
6. Extension of Time to Develop
*Processing Fee Php 420.00
HON. REYNALDO S. WAJE *Inspection Fee 14.40/sq.m. of GFA
Municipal Vice Mayor and Presiding Officer 7. Certificate of Completion
*Processing Fee 180.00
*Inspection Fee 14.40/sq.m. of GFA

HON. JUNE D. HERNANDEZ C. PROJECTS UNDER BP 220

Sangguniang Bayan Member
I. Subdivision
a. Preliminary Approval and Locational Clearance
i. Socialized Housing 75.00 for the first ten (10)
HON. REX JOSEPH R. FUSTER hectares
Sangguniang Bayan Member ii. Economic Housing 180.00/ha. for the first five
(5) hectares
* Inspection Fee
i. Socialized Housing 200.00/ha.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member ii. Economic Housing 600.00/ha.
b. Final Approval and Development
Permit Processing Fee
i. Socialized Housing 500.00/ha.
HON. JERZON PAUL V. RAMIREZ ii. Economic Housing 1,200.00/ha.
Sangguniang Bayan Member
*Inspection Fee
i. Socialized Housing 200.00/ha.
ii. Economic Housing 600.00/ha.
HON. ARMANDO D. NAVA (Project already inspected for PALC application
Sangguniang Bayan Member
may not be charged inspection fee)
c. Alteration of Plan (affected areas Same as Final Approval
only) and Development Permit
HON. ANGELITA C. SANTOS d. Building Permit (floor area of housing
Sangguniang Bayan Member
unit) 6.00/sq. m.
e. Certificate of Registration
*Application Fee
HON. MA. FE M. ALARCON i. Socialized Housing 350.00
Sangguniang Bayan Member ii. Economic Housing 600.00
f. License to Sell (per saleable lot)
i. Socialized Housing 20.00/lot
ii. Economic Housing 60.00/lot
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member *Additional Fee on floor area of
house/building sold with lot) 2.40/sq. m.
*Inspection Fee
i. Socialized Housing 200.00/ha.
HON. WARLITO A. ISIDRO ii. Economic Housing 600.00/ha.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay g. Extension of Time to Develop
*Filing Fee
i. Socialized Housing 350.00
CERTIFIED TO BE ENACTED: ii. Economic Housing 420.00
*Inspection Fee (affected/unfinished area)
i. Socialized Housing 350.00
MRS. CARLOTA T. VALERIO ii. Economic Housing 600.00
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 75

 D. Approval of Industrial/Commercial Subdivision
1. Preliminary Approval and Locational
Clearance Php 360.00/ha.
HON. REYNALDO S. WAJE * Inspection Fee 1,200.00/ha. regardless of location
Municipal Vice Mayor and Presiding Officer 2. Final Approval & Development
Permit 6,000.00/ha. regardless of location
* Inspection Fee 1,200.00/ha. regardless of location
(Projects already inspected for PALC application may not be charged inspection
HON. JUNE D. HERNANDEZ fee)
Sangguniang Bayan Member 3. Alteration of Plan Same as Final Approval & Dev't.
(affected areas only) Permit
4. Certificate of Registration 2,400.00
HON. REX JOSEPH R. FUSTER 5. License to Sell 2.40/sq. m. of the land area
Sangguniang Bayan Member * Inspection Fee * 1,200.00/ha. regardless of location
6. Extension of Time to Develop 420.00
* Inspection Fee
(affected/unfinished areas only) 1,200.00/ha.
HON. VIRGILIO B. ISIDRO 7. Certificate of Completion
Sangguniang Bayan Member
a. Industrial 420.00/ha. regardless of location
b. Commercial 600.00/ha. regardless of location

HON. JERZON PAUL V. RAMIREZ E. Approval of Farmlot Subdivision

Sangguniang Bayan Member
1. Preliminary Approval and Locational
Clearance 240.00/ha.
* Inspection Fee 600.00/ha.
HON. ARMANDO D. NAVA 2. Final Approval & Development
Sangguniang Bayan Member
Permit 1,200.00/ha.
* Inspection Fee 600.00/ha.
(Projects already inspected for PALC application may not be charged inspection
HON. ANGELITA C. SANTOS fee)
Sangguniang Bayan Member
3. Alteration of Plan (affected areas only)
4. Certificate of Registration 2,400.00
5. License to Sell 600.00/lot
HON. MA. FE M. ALARCON * Inspection Fee * 1,200.00/ha.
Sangguniang Bayan Member 6. Extension of Time to Develop 420.00/ha.
* Inspection Fee
(affected/unfinished areas) 1,200.00/ha.
7. Certificate of Completion
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member * Certificate Fee 180.00/ha.
* Processing Fee 1,200.00/ha.

F. Approval of Memorial Park/Cemetery Project/Columbarium

HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member 1. Preliminary Approval and Locational Clearance
President – Orion Liga ng Mga Barangay a. Memorial Projects 600.00/ha.
b. Cemeteries 240.00/ha.
c. Columbarium 3,000.00/ha.
CERTIFIED TO BE ENACTED:
* Inspection Fee
a. Memorial Projects 1,200.00/ha.
b. Cemeteries 600.00/ha.
MRS. CARLOTA T. VALERIO c. Columbarium 14.40/sq. m. of GFA
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 76

 2. Final Approval & Development Permit
a. Memorial Projects Php 2.40/sq. m.
b. Cemeteries 1.20/sq. m.
HON. REYNALDO S. WAJE c. Columbarium 240.00/floor
Municipal Vice Mayor and Presiding Officer 4.20/sq. m. of GFA
6.00/sq. m. of Land Area
* Inspection Fee (Projects already inspected for PALC application may not be
charged inspection fee)
HON. JUNE D. HERNANDEZ a. Memorial Projects 1,200.00/ha.
Sangguniang Bayan Member b. Cemeteries 600.00/ha.
c. Columbarium 14.40/sq. m. of GFA
3. Alteration Fee Same as Final Approval and
HON. REX JOSEPH R. FUSTER Development Permit
Sangguniang Bayan Member 4. Certificate of Registration 2,400.00
5. License to Sell
a. Memorial Projects 60.00/2.50 sq. m.
- Apartment Type 24.00/unit
HON. VIRGILIO B. ISIDRO b. Cemeteries 24.00/tomb
Sangguniang Bayan Member
c. Columbarium 60.00/vault
* Inspection Fee (Projects already inspected for PALC application may not be
charged Inspection Fee.)
HON. JERZON PAUL V. RAMIREZ a. Memorial Projects 1,200.00/ha.
Sangguniang Bayan Member
b. Cemeteries 600.00/ha.
c. Columbarium
6. Extension of Time to Develop
HON. ARMANDO D. NAVA * Inspection Fee (affected/unfinished areas only)
Sangguniang Bayan Member
a. Memorial Projects 1,200.00/ha.
b. Cemeteries 600.00/ha.
c. Columbarium 14.40/sq. m. of the remaining GFA
HON. ANGELITA C. SANTOS 7. Certificate of Completion
Sangguniang Bayan Member * Certificate Fee 180.00
* Processing Fee
a. Memorial Projects 1,200.00/ha.
HON. MA. FE M. ALARCON b. Cemeteries 600.00/ha.
Sangguniang Bayan Member c. Columbarium 4.80/sq. m. of GFA

G. Other Transactions/Certifications
A. Application/Request for:
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 1. Advertisement Approval 600.00
2. Cancellation/Reduction of
Performance Bond 2,400.00
3. Lifting of Suspension of License to
HON. WARLITO A. ISIDRO Sell 2,400.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 4. Exemption from Cease and Desist
Order 180.00
5. Clearance to Mortgage 1,200.00
CERTIFIED TO BE ENACTED: 6. Lifting of Cease and Desist Order 2,400.00
7. Change of Name/ Ownership/
Amendments
MRS. CARLOTA T. VALERIO 8. Voluntary Cancellation of CR/LS 1,200.00
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 77

 9. Revalidation/Renewal of Permit 1,200.00
(Condominium) 50% of assessed current
processing fees including Inspection
HON. REYNALDO S. WAJE Fee
Municipal Vice Mayor and Presiding Officer B. Other Certifications
1. Zoning Certifications Php 600.00/ha
2. Certification of Town Plan/Zoning
Ordinance Approval 180.00
HON. JUNE D. HERNANDEZ 3. Certification of New Rights/Sales 180.00
Sangguniang Bayan Member 4. Certification of Registration (form) 180.00
5. Licenses to Sell (form) 180.00
6. Certificate of Creditable Withholding
HON. REX JOSEPH R. FUSTER Tax (Maximum of 5 lots per
Sangguniang Bayan Member certificate) 180.00
7. Others, to include:
a. Availability of records/public
request of copies/research work 240 .00
HON. VIRGILIO B. ISIDRO b. Certificate of no records on file 240.00
Sangguniang Bayan Member
c. Certification of with or without
CR/LS 240.00
d. Certified true/Photocopy of documents (report size)
HON. JERZON PAUL V. RAMIREZ * Document of five (5) pages or less 36.00
Sangguniang Bayan Member
* Every additional page 3.60
e. Photocopy of documents 2.40

HON. ARMANDO D. NAVA H. Registration of Dealers/Brokers/Salesmen

Sangguniang Bayan Member
A. Dealers/Brokers 600.00
B. Salesmen/Agent 240.00

HON. ANGELITA C. SANTOS I. Homeowner Associations

Sangguniang Bayan Member
1. Registration of HOA
Examination/Registration
*Articles of Incorporation 780.00
HON. MA. FE M. ALARCON *By-Laws 780.00
Sangguniang Bayan Member *Books 240.00
2. Amendments
*Articles of Incorporation 600.00
HON. LUZ D. AUSTRIA *By-Laws 600.00
Sangguniang Bayan Member 3. Dissolution of Homeowners
Associations 600.00
4. Certificate of New Set of Officers 600.00
5. Other Certifications 180.00
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member *Inspection Fee (CMP Projects) 600.00/ha.
President – Orion Liga ng Mga Barangay

J. Legal Fees
A. Filling Fee 1,200.00
CERTIFIED TO BE ENACTED:
B. Additional Fee for claims (for refund, damages, attorney's fees, etc.)
1. Not more than Php 20,000.00 144.00
2. More than Php 20,000.00 but
MRS. CARLOTA T. VALERIO less than Php 80,000.00 480.00
Secretary to the Sangguniang Bayan
3. Php 80,000.00 or more but
less than Php 100,000.00 720.00

Municipal Tax Ordinance No. 14-010-016 78

 4. Php 100,000.00 or more but
less than Php 150,000.00 1,200.00
5. For each Php 1,000.00 in
HON. REYNALDO S. WAJE excess of P 150,000 6.00
Municipal Vice Mayor and Presiding Officer C. Petition for Review 2,400.00
D. Pauper-litigants are exempt from payment of legal fees
1. Those whose gross income is not more than Php 6,000.00 per month and
residing within M.M.
HON. JUNE D. HERNANDEZ 2. Those whose gross income is not more than Php 4,000.00 per month and
Sangguniang Bayan Member residing outside M.M.
3. Those who do not own real property.
E. Government agencies and its instrumentalities are exempted from
HON. REX JOSEPH R. FUSTER paying legal fees.
Sangguniang Bayan Member F. Local government and government owned or controlled corporations
with or without independent charters are not exempted paying legal fees.

K. UPLC Legal Research Fee

HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member Computation of Legal Research Fee for the University of the Philippines
Law Center (UPLR)remains at One Percent (1%)of every fee charged but
shall in No Case Be Lower than Php 10.00.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member L. Research/Service Fee (50% discount for students)
A. 1. Photocopy
(Maps:Subd./[Link];presentation
size) For Xerox
HON. ARMANDO D. NAVA [Link] Copy from diskettes (License to Sell data)
Sangguniang Bayan Member
[Link] File (License to Sell Php 600.00/diskette;
available data) additional Php 50.00 for rush job
[Link] File (Land use Maps available)
HON. ANGELITA C. SANTOS [Link] True Copy-Map (Land Use
Sangguniang Bayan Member
Plan) 120.00
B. Sale of Forms, Publications etc.
[Link]-Articles of Incorporation
HON. MA. FE M. ALARCON and By-Laws For Xerox
Sangguniang Bayan Member [Link] and other HLURB Publications
a. CLUP Guidelines:
Volume I A Guide to CLUP
Preparations 480.00
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member Volume II A Guide to Sectoral
Studies in the CLUP Preparations 600.00
Volume III GIS Cookbook 540.00
Volume IV Planning Strategically 240.00
HON. WARLITO A. ISIDRO Volume V Land Use For Xerox
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Volume VI Local Administration
Volume VII Mapping
Volume VIII Report Writing
CERTIFIED TO BE ENACTED: Volume IX Plan Review, Adopting
and Approval Process
Volune X Model Zoning Ordinance For Xerox
MRS. CARLOTA T. VALERIO b. PD 957 240.00
Secretary to the Sangguniang Bayan c. BP 220 240.00
d. Planning Strategic & Guidelines

Municipal Tax Ordinance No. 14-010-016 79

 e. Amendments Rules for HOA
Registration and Supervision 180.00
f. Framework for Governance for HOA 120.00
HON. REYNALDO S. WAJE f. 2009 Rules of Procedures 120.00
Municipal Vice Mayor and Presiding Officer

HOMEOWNER ASSOCIATIONS
*Registration of HOA
Examination/Registration
HON. JUNE D. HERNANDEZ Articles of Incorporation Php 780.00
Sangguniang Bayan Member By-Laws 780.00
*Books 240.00
*Amendments
HON. REX JOSEPH R. FUSTER Articles of Incorporation 600.00
Sangguniang Bayan Member By-Laws 600.00
*Dissolution of Homeowners
Association 610.00
*Other Certifications 180.00
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Certified Photocopy of documents (report size)
- document of five (5) pages or less 36.00
- every additional page 3.60
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
UPLC Legal Research Fee
- 1% of every fee Charged but shall in
no case be lower than 10.00
HON. ARMANDO D. NAVA
Sangguniang Bayan Member

Section 3O.02. Time of Payment. The fees in this Article shall

HON. ANGELITA C. SANTOS be paid by the applicant or his representative to the Municipal Treasurer
Sangguniang Bayan Member upon application and before zoning/locational clearance is granted.

Section 3O.03. Administrative Provision. The Municipal Mayor

HON. MA. FE M. ALARCON shall administer the provision of this Article and other existing ordinances,
Sangguniang Bayan Member executive orders, laws relating to and governing zoning/locational
clearance.

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member Article P. Regulatory Fees for Reclassification of
Agricultural Lands into Other Uses

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
Section 3P.01. Filing Fee. There shall be collected from every
person, natural or juridical, applying for reclassification for every parcel of
CERTIFIED TO BE ENACTED: agricultural land situated within the Municipality of Orion into other uses
non-refundable Filing Fee of Five Hundred Pesos (Php 500.00).

Section 3P.02. Reclassification fees. There shall be collected

MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan from every person, the following Reclassification Fee for every parcel of
agricultural land reclassified into other uses, based on area:

Municipal Tax Ordinance No. 14-010-016 80

 AREA APPLIED FOR RECLASSIFICATION AMOUNT OF FEE
Less than 1,000.00 sq. m. Php 1,500.00 (flat rate)
1,000 – 5,000 sq. m. 2.00 per sq. m.
HON. REYNALDO S. WAJE 5,000 – 10,000. sq. m. (1 hectare) 2.50 per sq. m.
Municipal Vice Mayor and Presiding Officer
More than 10,000 sq. m. 3.00 per sq. m.

Section 3P.03. Inspection Fee. There shall be collected from

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member every person applying for reclassification of agricultural land Inspection
Fee of One Thousand Five Hundred Pesos (Php 1,500.00) for every
hectare of agricultural land or fraction thereof, per parcel, inspected by the
HON. REX JOSEPH R. FUSTER Sangguniang Bayan, through its Committees, in the course of its
Sangguniang Bayan Member evaluation prior to reclassification into other uses.

Section 3P.04. Time and Manner of Payment of Fees. The

filing fee shall be paid to the Municipal Treasurer’s Office upon filing of
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member application for reclassification of agricultural land.

The reclassification and inspection fees shall be paid to the

HON. JERZON PAUL V. RAMIREZ Municipal Treasurer’s Office upon completion of the reclassification
Sangguniang Bayan Member process and approval of the ordinance authorizing the reclassification.

Section 3P.05. Automatic Adjustment of Rates. All fees and

HON. ARMANDO D. NAVA charges impose under this ordinance shall automatically be adjusted by
Sangguniang Bayan Member ten percent (10%) after every two (2) years, without need of conducting a
public hearing.

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

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

Sidewalk, Alleys, Patios, Plazas and Playgrounds
HON. MA. FE M. ALARCON
Sangguniang Bayan Member

Section 3Q.01. Imposition of Fee. Any person who will

HON. LUZ D. AUSTRIA temporarily use and/or occupy a street, sidewalk, or alley or portion
Sangguniang Bayan Member
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:
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
PURPOSE AMOUNT OF
For construction Php 200.00 per week or fraction thereof
CERTIFIED TO BE ENACTED:

For wake and other charitable, religious and educational

MRS. CARLOTA T. VALERIO purposes, use and/or occupancy is exempted from the payment of
Secretary to the Sangguniang Bayan
permit fee; Provided a corresponding permit is secured prior to such
use and/or occupancy.

Municipal Tax Ordinance No. 14-010-016 81

 Section 3Q.02. Time of Payment. The fee shall be paid to
the Municipal Treasurer upon application of the permit with the
Municipal Mayor.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
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
be terminated only upon the issuance of the certificate of building
HON. JUNE D. HERNANDEZ occupancy. The Municipal Engineer shall report to the Municipal
Sangguniang Bayan Member
Treasurer the area occupied for purposes of collecting the fee.

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member
Article R. Fee on Signs, Signboards, and BilIboards

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member

Section 3R.01. Imposition of Fees.

HON. JERZON PAUL V. RAMIREZ There shall be collected an annual fee on signs, signboards, and
Sangguniang Bayan Member
billboards installed at the place or places where the profession or
business advertised thereby is, in whole and/or in part, conducted within
the territorial jurisdiction of this municipality, at the rates provided
HON. ARMANDO D. NAVA hereunder:
Sangguniang Bayan Member

AMOUNT OF FEE
HON. ANGELITA C. SANTOS PER ANNUM
Sangguniang Bayan Member
a. Billboards or signboards for
advertisement of business, per
square meter or fraction thereof:
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
Single Faced Php 75.00
Double Faced 150.00
b. Painted Billboards or signs for
Professionals, per square meter or
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
fraction thereof 75.00
c. Billboards, signs or dvertisement
and professionals painted on any
building or structure where the
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member business or profession is conducted,
President – Orion Liga ng Mga Barangay
per square meter or fraction tereof 30.00
d. In addition to the fees imposed under
CERTIFIED TO BE ENACTED: items a to c, for the use of electric or
neon lights in billboards, per square
meter or fraction thereof 30.00
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 82

 Section 3R.02. Exemption from Payment of Fees.

Signs, signboards, billboards, advertisements, including stick-

HON. REYNALDO S. WAJE outs, streamers, lighted signs, and other electronic media, posters,
Municipal Vice Mayor and Presiding Officer privilege panels, store signs, placards, price strips, buntings and the
like, belonging to manufacturers or producers or professionals, but
posted in any place other than the place where the business or
profession is conducted, or displayed on delivery or other service and
HON. JUNE D. HERNANDEZ public utility vehicles, shall be exempt from such fees or charges
Sangguniang Bayan Member
provided in the preceding Section and other impositions that may be
imposed by the municipality.

HON. REX JOSEPH R. FUSTER Section 3R.03. When to Pay the Fee.
Sangguniang Bayan Member

The fees levied in this Section shall be payable before any person
shall display, maintain, or erect the advertising signs, signboards and
HON. VIRGILIO B. ISIDRO billboards for which the fees are imposed.
Sangguniang Bayan Member

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 83

 CHAPTER 4. SERVICE FEES
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article A. Secretary's Fees

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

Section 4A.01. Imposition of Fees. There shall be collected

HON. REX JOSEPH R. FUSTER the following fees from every person requesting for copies of official
Sangguniang Bayan Member
records and documents from the offices of this municipality.

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member
DESCRIPTION OF DOCUMENT AMOUNT OF FEE
a. For every page or fraction thereof typewritten
(not including the certificate and notation) 100.00
HON. JERZON PAUL V. RAMIREZ b. For each certificate of correctness (with seal
Sangguniang Bayan Member
of Office) written on the copy or attached
thereto 100.00
c. Photocopy or any other copy produced by
HON. ARMANDO D. NAVA copying machine per page 100.00
Sangguniang Bayan Member

d. MITO Fees
IT/Computer Processing Fee 100.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
e. MSWDO Fees
1. Assessment Fee for DSWD Travel
HON. MA. FE M. ALARCON Permit (For Minors who will travel
Sangguniang Bayan Member abroad) 300.00
2. Pre-Marriage Counselling 100.00
3. Family Planning 100.00
HON. LUZ D. AUSTRIA 4. Solicitation Permit Fee/Carolling Fee 350.00/200.00
Sangguniang Bayan Member 5. Charge for Social Case Study 100.00
(In case of indigent, issuance of Social
Case /Study is free of charge.)
HON. WARLITO A. ISIDRO 6. Fee for Lost Identification Discount Cards
Ex-Officio Sangguniang Bayan Member of Senior Citizens 100.00
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 84

 DESCRIPTION OF DOCUMENT AMOUNT OF FEE
f. Municipal Assessor’s Service Fees
1. Certified True Copy 60.00
HON. REYNALDO S. WAJE 2. Certification Fee 60.00
Municipal Vice Mayor and Presiding Officer
3. Certification of No Improvements 60.00/100.00
4. Processing Fee 60.00/300.00
5. Trace Back 60.00/300.00
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
Section 4A.02. Accrual of MSWDO Fee for Lost Identification
Discount Cards of Senior Citizens. The fees collected from Senior
HON. REX JOSEPH R. FUSTER Citizens who report lost Identification Discount Cards and a replacement
Sangguniang Bayan Member ID is issued shall accrue to the Office of Senior Citizens Affairs (OSCA) of
the Municipality.

HON. VIRGILIO B. ISIDRO Section 4A.03. Exemption. The fees imposed in this Article
Sangguniang Bayan Member 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
HON. JERZON PAUL V. RAMIREZ accordance with the above-mentioned schedule.
Sangguniang Bayan Member
Section 4A.04. Time and Manner of Payment. The fees
shall be paid to the Municipal Treasurer at the time the request, written or
HON. ARMANDO D. NAVA otherwise, for the issuance of a copy of any municipal record or document
Sangguniang Bayan Member is made.

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member Article B. Local Civil Registry Fees

HON. MA. FE M. ALARCON

Sangguniang Bayan Member
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:
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
AMOUNT OF FEE
a. Marriage Fees
1. Application for marriage license (each) 200.00
HON. WARLITO A. ISIDRO 2. Marriage license fee 60.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 3. Marriage solemnization fee 150.00

b. For registration of the following

CERTIFIED TO BE ENACTED: 1. Per registration of legitimation 100.00
2. Per registration of adoption 100.00
3. Per registration of annulment of marriage 150.00
MRS. CARLOTA T. VALERIO 4. Per registration of legal separation or
Secretary to the Sangguniang Bayan
divorce 150.00
5. Per registration of naturalization 300.00

Municipal Tax Ordinance No. 14-010-016 85

 AMOUNT OF FEE
6. Per registration of change of name 120.00
7. Per certified copies of any documents in
HON. REYNALDO S. WAJE the register, for each 100 words 60.00
Municipal Vice Mayor and Presiding Officer
8. Late registration 60.00
9. True copy of Birth 60.00
10. True copy of Death 60.00
HON. JUNE D. HERNANDEZ 11. True copy of Marriage 60.00
Sangguniang Bayan Member 12. Legal Instrument Fee 150.00
13. Service Fee for Endorsement 60.00
14. a. RA 9048 Change of Name 3,000.00
HON. REX JOSEPH R. FUSTER b. RA 9048/RA 10172 Gender/Date of
Sangguniang Bayan Member Birth 3,000.00
c. RA 9048 Correction of Clerical Error 1,000.00
d. RA 9255 Affidavit to Use the Surname
HON. VIRGILIO B. ISIDRO of the Father (AUSF) 100.00
Sangguniang Bayan Member 20% of the
e. Service Fee (RA 9048 and RA 10172) Prescribed Fee

HON. JERZON PAUL V. RAMIREZ c. Permits for Cadaver Disposition

Sangguniang Bayan Member
1. Burial Permit Fee 50.00
2. Transfer of corpse outside the
Municipality 120.00
HON. ARMANDO D. NAVA
Sangguniang Bayan Member

Section 4B.02. Exemptions. The fee imposed in this Article

shall not be collected in the following cases:
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
(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
HON. MA. FE M. ALARCON case the fee should be collected.
Sangguniang Bayan Member

(b) Issuance of birth certificates of children reaching school age when

such certificates are required for admission to the primary grades
HON. LUZ D. AUSTRIA in a public school.
Sangguniang Bayan Member

(c) Burial permit of a pauper, per recommendation of the Municipal

Mayor.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 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.
CERTIFIED TO BE ENACTED:
Section 4B.04. Administrative Provision. A marriage
license shall not be issued unless a certification is issued by the Family
MRS. CARLOTA T. VALERIO Planning Coordinating Council that the applicants have undergone
Secretary to the Sangguniang Bayan
lectures on family planning.

Municipal Tax Ordinance No. 14-010-016 86

 Article C. Police Clearance Fee

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer

Section 4C.01. Imposition 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:
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

PURPOSE AMOUNT OF FEE

1. For employment, scholarship, study grant,
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member and other purposes not hereunder
specified 60.00
2. For change of name 150.00
3. For application for Filipino citizenship 1,000.00
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member 4. For passport or visa application 150.00
5. For firearms permit application 500.00
6. For PLEB clearance 250.00
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
Section 4C.02. Time of Payment. The service fee provided
under this Article shall be paid to the Municipal Treasurer upon
HON. ARMANDO D. NAVA application for police clearance certificate.
Sangguniang Bayan Member

HON. ANGELITA C. SANTOS Article D. Sanitary Inspection Fee

Sangguniang Bayan Member

Section 4D.01. Imposition of Fee. There shall be collected

HON. MA. FE M. ALARCON the following annual fees from each business establishment in this
Sangguniang Bayan Member 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:
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member

ESTABLISHMENT INSPECTED AMOUNT OF FEES

1. Cariderias, Refreshment parlors and the
HON. WARLITO A. ISIDRO likes 75.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
2. Restaurants, Beer Gardens and the likes 150.00
3. Grocery Store 150.00
4. Drug Store 150.00
CERTIFIED TO BE ENACTED: 5. Sari-sari Store 75.00
6. Auto Repair, Electric Battery Charging
Shops, etc. 200.00
MRS. CARLOTA T. VALERIO 7. Hardware, Automotive and Spare Parts
Secretary to the Sangguniang Bayan
Store 150.00

Municipal Tax Ordinance No. 14-010-016 87

 ESTABLISHMENT INSPECTED AMOUNT OF FEES
8. Banking Institutions, Money Shops,
Lending Investors and the likes 150.00
HON. REYNALDO S. WAJE 9. Business Offering or Rendering to Offer
Municipal Vice Mayor and Presiding Officer
Services 100.00
10. Private Hospitals 1,000.00
11. Private Clinics (Medical, Dental) 300.00
HON. JUNE D. HERNANDEZ 12. Retailers/Wholesalers Maintaining
Sangguniang Bayan Member Warehouse or Bodegas 300.00
13. Dealers in Vino, Liquor and Fermented
Liqours 150.00
HON. REX JOSEPH R. FUSTER 14. Dealers in Dry Goods, Cosmetics and
Sangguniang Bayan Member Other Similar Products 200.00
15. Manufacturing Establishments Not
Specifically Mentioned Hereto 350.00
HON. VIRGILIO B. ISIDRO 16. Funeral Parlors 300.00
Sangguniang Bayan Member 17. Other Establishments Not Specifically
Mentioned Hereto 150.00
18. Clearance Certificate for Transfer of
HON. JERZON PAUL V. RAMIREZ Perishable food and Similar Products to
Sangguniang Bayan Member Areas Outside of Orion 75.00

Water
HON. ARMANDO D. NAVA 1. Water Sampling 75.00
Sangguniang Bayan Member
2. Water Treatment/Chlorination 100.00
3. Certificate of Potability 50.00

HON. ANGELITA C. SANTOS Permits and Fees

Sangguniang Bayan Member
a. Sanitary Inspection Certificate 100.00
b. Health Certificate 60.00
c. Replacement of Lost Health Card 60.00
HON. MA. FE M. ALARCON
Sangguniang Bayan Member d. Documents for Endorsement 150.00

Section 4D.02. Time of Payment. The fees imposed in this

HON. LUZ D. AUSTRIA Article shall be paid to the Municipal Treasurer upon filing of the
Sangguniang Bayan Member
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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Section 4D.03. Administrative Provisions.

(a) The Municipal Health Officer or his duly authorized representative

CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO and propriety for habitation.
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 88

 (b) The Municipal Health Officer shall require evidence of payment of
the fee imposed herein before he issues the sanitary inspection
certificate.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article E. Service Fees for Health Examination

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

Section 4E.01. Imposition of Fee. There shall be collected

a fee of Fifty Pesos (Php 50.00) from any person who is given a physical
HON. REX JOSEPH R. FUSTER examination by the Municipal Health Officer or his duly authorized
Sangguniang Bayan Member
representative, as required by existing ordinances.

A fee of Fifty Pesos (Php 50.00) shall be collected for each

HON. VIRGILIO B. ISIDRO additional copy of subsequent issuance of a copy of the initial medical
Sangguniang Bayan Member
certificate issued by the Municipal Health Officer.

Medical Services Amount of Fee

HON. JERZON PAUL V. RAMIREZ 1. Physical Examination for Employment Php 50.00
Sangguniang Bayan Member

2. Hematology
HON. ARMANDO D. NAVA a. CBC 100.00
Sangguniang Bayan Member b. Hgb 30.00
c. Platelet Count 50.00
d. CBC, Platelet Count 150.00
HON. ANGELITA C. SANTOS e. Blood typing 35.00
Sangguniang Bayan Member f. Peripheral Smear 100.00
g. ESR 100.00

HON. MA. FE M. ALARCON 3. Clinical Chemistry

Sangguniang Bayan Member
a. FBS/Hgt 75.00
b. BUN 75.00
c. Creatinine 75.00
HON. LUZ D. AUSTRIA d. Cholesterol 75.00
Sangguniang Bayan Member
e. Triglyceride 75.00
f. HDL 75.00
g. LDL 75.00
HON. WARLITO A. ISIDRO h. SGPT 60.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay i. SGOT 60.00
j. BUA 60.00
CERTIFIED TO BE ENACTED:
4. Clinical Microscopy
a. Urinalysis 40.00
b. Fecalysis 30.00
MRS. CARLOTA T. VALERIO c. Pregnancy Test 90.00
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 89

 Medical Services Amount of Fee
4. Radiologic Examination
a. Chest PA 100.00
HON. REYNALDO S. WAJE b. Chest Lordotic 100.00
Municipal Vice Mayor and Presiding Officer
c. Chest APL 250.00
d. Skull APO 300.00
e. Water's View/Nasal View 300.00
HON. JUNE D. HERNANDEZ f. Cervical APL 250.00
Sangguniang Bayan Member g. Clavicle 150.00
h. Shoulder AP 150.00
i. Humerus 150.00
HON. REX JOSEPH R. FUSTER j. Elbow 150.00
Sangguniang Bayan Member k. Forearm APL 150.00
l. Wrist 150.00
m. Hand APO 150.00
HON. VIRGILIO B. ISIDRO n. Rib Cage/T-Cage 150.00
Sangguniang Bayan Member
o. Abdomen AP 150.00
p. Thoraco-Lumbar 200.00
q. Lumbo-Sacral 200.00
HON. JERZON PAUL V. RAMIREZ r. Pelvic AP 150.00
Sangguniang Bayan Member
s. Femur 150.00
t. Knee 150.00
u. Leg 150.00
HON. ARMANDO D. NAVA v. Ankle 150.00
Sangguniang Bayan Member
w. Foot 150.00

5. Serology
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member a. HBsAg 100.00
b. Anti-HAV IgM (sent-out) 250.00
c. VDRL 100.00
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 6. Microbiology
a. Gram Stain 100.00
b. Papsmear 120.00
HON. LUZ D. AUSTRIA c. DSSM -
Sangguniang Bayan Member d. VAAW -

7. Newborn Screening 600.00

HON. WARLITO A. ISIDRO 8. Birth Delivery 3,000.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
9. Hearing Screening 100.00
10. ECG 100.00
11. Ultrasound 700.00
CERTIFIED TO BE ENACTED: 12. Medical Certificate 50.00
13. Certified True Copy of Documents 50.00

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 90

 Dental Services Amount of Fee
1. Tooth Extraction 30.00
2. Oral Prophylaxis 100.00
HON. REYNALDO S. WAJE 3. Restoration 200.00
Municipal Vice Mayor and Presiding Officer

Section 4E.02. Time of Payment. The fee shall be paid to

the Municipal Treasurer before the physical examination is made and the
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member medical certificate is issued.

Section 4E.03. Administrative Provisions.

HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member (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.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
1. Food establishments – establishments where food or drinks are
manufactured, processed, stored, sold or served.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member 2. Public swimming or bathing places.

3. Dance schools, dance halls and night clubs - include dance

HON. ARMANDO D. NAVA instructors, hostess, cooks, bartenders, waitresses, etc.
Sangguniang Bayan Member
4. Tonsorial and beauty establishments - include employees of
barber shops, beauty parlors, hairdressing and manicuring
HON. ANGELITA C. SANTOS establishments, exercise gyms and figure slenderizing saloons,
Sangguniang Bayan Member facial centers, aromatherapy establishments, etc.

5. Massage clinics and sauna bath establishments - include

HON. MA. FE M. ALARCON masseurs, massage clinic/sauna bath attendants, etc.
Sangguniang Bayan Member

6. Hotel, motels and apartments, lodging, boarding, or tenement

houses, and condominiums.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member (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
HON. WARLITO A. ISIDRO certificates.
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(c) The Municipal Health Officer shall keep a record of physical and other
health examinations conducted, and the copies of medical certificates
CERTIFIED TO BE ENACTED: issued indicating the name of the applicant, the date and the purpose
for which the examination was made.

Section 4E.04. Penalty. A fine of Five Hundred pesos Pesos

MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan (Php 500.00) shall be paid by the owner, manager or operators of the
establishment for each employee found to be without the necessary
medical certificates.

Municipal Tax Ordinance No. 14-010-016 91

 Article F. Dog Vaccination Fee

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer
Section 4F.01. Imposition Fee. There shall be
collected/imposed from every owner of the dog a vaccination fee of One
Hundred Pesos (Php 100.00) for every dog vaccinated within the
territorial jurisdiction of this municipality.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
Section 4F.02. Time of Payment. The fee shall be paid to
the Municipal treasurer prior to the vaccination of the dog in closed
coordination with the Office of the Municipal Agricultural Services and the
HON. REX JOSEPH R. FUSTER Office of the Provincial Veterinarian.
Sangguniang Bayan Member

Section 4F.03. Administrative Provisions.

HON. VIRGILIO B. ISIDRO 1. Vaccination Against Rabies – means the inoculation of a dog with
Sangguniang Bayan Member
rabies vaccine licensed for the species by the Bureau of Animal
Industry, Department of Agriculture. Such vaccination must be
performed by trained individual from BAU, Provincial Veterinarian
HON. JERZON PAUL V. RAMIREZ Office and Municipal Agriculture Office.
Sangguniang Bayan Member

(a) Every dog 3 months of age and older should be submitted by the
owner for vaccination against rabies every year. Young dogs shall
HON. ARMANDO D. NAVA
Sangguniang Bayan Member be vaccinated within thirty (30) days after they have reached three
months of age.

(b) During free mass dog rabies vaccination campaign, every dog 3
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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 supervision
of the Municipal Rabies Control Authority.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
Becomes optional after a mass dog rabies vaccination campaign
covering at least 80% of the dog population.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(a) Owners name, address and telephone number if any
(b) Description of dog (color, sex, markings, age, name, species and
CERTIFIED TO BE ENACTED:
breed if any)
(c) Dates of vaccination and vaccine expiration if known
(d) Rabies vaccination tag number
(e) Vaccine produced
MRS. CARLOTA T. VALERIO (f) Vaccinator's signature
Secretary to the Sangguniang Bayan
(g) Veterinarians license number/ vaccinator's address

Municipal Tax Ordinance No. 14-010-016 92

 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
HON. REYNALDO S. WAJE the veterinarian/ vaccinator, shall be securely attached to the collar of the
Municipal Vice Mayor and Presiding Officer
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
HON. JUNE D. HERNANDEZ the owner after the scheduled date.
Sangguniang Bayan Member

4. Dog Registration or Licensing – Every dog shall be registered by their

owner upon reaching the age of 3 months and every year thereafter.
HON. REX JOSEPH R. FUSTER Unvaccinated dogs registered after reaching the age of 3 months and
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO registration officer shall provide the owner with a certificate of
Sangguniang Bayan Member
certification for the dog and affix to a distinguished collar tag as proof
of registration.
HON. JERZON PAUL V. RAMIREZ 5. Elimination of Unregistered Dog – Unregistered dogs over the age of
Sangguniang Bayan Member
4 months shall be seized and humanely exterminated under the
supervision of a licensed veterinarian or the Municipal Rabies Control
Authority or vaccinated under the provisions of Section 3 (4).
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
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
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member overdose or decapitation) in a different environment (area of habitation,
marketplace, rubbish dumps, open countryside, etc.)

The license veterinarian, trained vaccinator, the Municipal Rabies

HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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.
HON. LUZ D. AUSTRIA NOTE: Elimination is based on the presence or absence of a dog
Sangguniang Bayan Member
tag and/or a registration or vaccination certificate.

The Provincial Veterinarian and the MAO is tasked to determine

HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member the age of the dogs.
President – Orion Liga ng Mga Barangay

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
CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO Control Authority for investigation.
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 93

 7. The owner of a dog which has bitten any person shall be responsible
for all the treatment and dog examination.
HON. REYNALDO S. WAJE 8. Financial support for the activity shall be borne by the Municipal
Municipal Vice Mayor and Presiding Officer
Government, Provincial Government and the Barangay Government.

Section 4F.04. Penalty. Any dog owner who fails to abide by any
of the provisions of this Article shall be subjected to a fine of Two
HON. JUNE D. HERNANDEZ Thousand Five Hundred (Php 2,500.00) Pesos without prejudice to the
Sangguniang Bayan Member
provisions of Section 4F.03.

It shall be the responsibility of the Municipal Rabies Control

HON. REX JOSEPH R. FUSTER Authority to administer this Article, and to promulgate the necessary rules
Sangguniang Bayan Member
and regulations for its implementation. Enforcement shall be the
responsibility of the Municipal Rabies Control Authority as defined under
Section 1 of this article.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 94

 CHAPTER 5. MUNICIPAL CHARGES
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Article A. Fishery Rentals, Fees and Charges

HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

Section 5A.01. Definitions. When used in this Article:

HON. REX JOSEPH R. FUSTER (a) Marginal Fisherman refers to an individual engaged in subsistence
Sangguniang Bayan Member
fishing which shall be limited to the sale, barter or exchange of marine
products produced by himself and his immediate family, and whose
annual net income from fishing does not exceed Fifty Thousand
HON. VIRGILIO B. ISIDRO Pesos (Php 50,000.00) or the poverty line established by NEDA for
Sangguniang Bayan Member
the particular region or locality whichever is higher.

(b) Municipal Waters include not only streams, lakes and tidal waters
HON. JERZON PAUL V. RAMIREZ within this municipality, not being the subject of private ownership, and
Sangguniang Bayan Member
not comprised within national parks, public forests, timber lands, forest
reserves, or fishery reserves, but also marine waters included
between two (2) lines drawn perpendicular to the general coastline
HON. ARMANDO D. NAVA
Sangguniang Bayan Member from points where the boundary lines of the municipality to the sea at
low tide and a third parallel with the general coastline and fifteen (15)
kilometers from it.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member (c) Vessels include every sort of boat, craft, or other artificial contrivance
used as a means of transportation on water.

Section 5A.02. Fishery Rentals, Fees and Charges. This

HON. MA. FE M. ALARCON
Sangguniang Bayan Member municipality shall have the exclusive authority to grant the following
fishery privileges within its municipal waters and impose rentals, fees, or
charges therefrom:
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus
fry areas.

(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member of other species and fish from municipal waters by nets, traps or other
President – Orion Liga ng Mga Barangay
fishing gears. However, marginal fishermen shall be exempt from any
rentals, charge or any other imposition whatsoever.
CERTIFIED TO BE ENACTED:
(c) To maintain registry of Municipal Fishing Vessels operating in the
Municipality.
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 95

 Section 5A.03. Imposition of Fees. There shall be collected the
following license fee for the grant of exclusive fishery rights to erect fish
corrals, operate fishponds or oyster, mussel or aquatic beds, or take or
HON. REYNALDO S. WAJE catch "bangus" fry or "kawag-kawag" or fry of other species of fish for
Municipal Vice Mayor and Presiding Officer
propagation, if there are no interested bidders in the public auction.

Fishing Activity Amount of Fee Per

Annum
HON. JUNE D. HERNANDEZ 1. Mussel/Oyster Culture
Sangguniang Bayan Member
100-250 bamboo poles 150.00
250-500 bamboo poles 300.00

HON. REX JOSEPH R. FUSTER 2. Catching "bangus" fry or "kawag-kawag"

Sangguniang Bayan Member
Less than 1,000 sq.m. 500.00
1,000 sq.m. or more but less than 2,000 sq.m 1,000.00
2,000 sq.m. or more but less than 4,000 sq.m. 1,500.00
HON. VIRGILIO B. ISIDRO 4,000 sq. m. or more but less than 6,000 sq. m. 2,000.00
Sangguniang Bayan Member 6,000 sq. m. or more but less than 8,000 sq. m. 3,000.00
8,000 sq. m. or more 5,000.00

HON. JERZON PAUL V. RAMIREZ 3. Stationary Bag Net (Sapra/Alleluya) 500.00

Sangguniang Bayan Member
4. Fish Corrals erected in sea (Baklad Laot)
Less than 3 meters deep 200.00
3 meters deep or more but less than 5 meters 300.00
HON. ARMANDO D. NAVA
Sangguniang Bayan Member 5 meters deep or more but less than 8 meters 500.00
8 meters deep or more but less than 10 meters 700.00
10 meters deep or more but less than 15 meters 1,000.00
15 meters deep or more 1,500.00
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
5. Boat Registration ( CN + Permit) for two (2) years
a. Motorized 350.00
b. Non-Motorized 50.00
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
6. Fish Drying
Small Scale (100 kgs. – 500 kgs./week) 300.00
Medium Scale (500 – 1,000 kgs/week) 700.00
HON. LUZ D. AUSTRIA Large Scale (1,000 kgs above/week) 1,200.00
Sangguniang Bayan Member

7. Fish Smoking
50 – 100 kgs/week 200.00
HON. WARLITO A. ISIDRO 100 kgs above/week 300.00
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

Section 5A.04. Privilege of Residents to Take Fish in

CERTIFIED TO BE ENACTED: Municipal Waters. Any person who is not a grantee of license or
privilege to engage in commercial fishing is hereby allowed to fish for
domestic use, in every municipal water, for as long as no communal
MRS. CARLOTA T. VALERIO fishery therein is not yet established; Provided, That, such fishing shall
Secretary to the Sangguniang Bayan not take place within two hundred (200) meters from a fish corral licensed
by this municipality; and that such fish caught under this privilege shall not
be sold.

Municipal Tax Ordinance No. 14-010-016 96

 Furthermore, no rental fee, charge, or any other imposition
whatsoever shall be collected from marginal fishermen.

HON. REYNALDO S. WAJE Section 5A.05. Time and Manner of Payment.

Municipal Vice Mayor and Presiding Officer

(a) The annual rental for the lease shall be paid in advance. For the initial
year of the lease, the rental shall be paid at the time all the necessary
documents granting the lease are executed, and the subsequent
HON. JUNE D. HERNANDEZ installments within the first twenty (20) days after the anniversary date
Sangguniang Bayan Member
of the grant of such lease. The deposit made by the successful bidder
accompanying the sealed bid shall be applied against the rental due
from him.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
The Sangguniang Bayan shall set aside not more than one-fifth
(1/5) of the area earmarked for the gathering of fry, as may be designated
by the Bureau of Fisheries & Aquatic Resources, as government
HON. VIRGILIO B. ISIDRO "bangus" fry reservation.
Sangguniang Bayan Member

(b) The license fee for the grant of exclusive fishery rights in the municipal
waters for at least the corresponding current quarter shall be paid in
HON. JERZON PAUL V. RAMIREZ advance.
Sangguniang Bayan Member

(c) The license fees for the privilege to catch fish from municipal waters
with nets, traps, and other fishing gears and the operation of fishing
HON. ARMANDO D. NAVA vessels shall be paid upon application for a license and within the first
Sangguniang Bayan Member
twenty (20) days of January of every year for subsequent renewal
thereof.
HON. ANGELITA C. SANTOS Section 5A.06. Administrative Provisions.
Sangguniang Bayan Member

(a) No fish net without eyelet or the opening of which is at least one-fourth
(1/4) inch shall be used in this municipal waters.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
(b) Failure to pay the rental of license fees for fishery rights for two (2)
consecutive years shall cause automatic cancellation of said fishing
rights.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
Section 5A.07. Applicability of Pertinent Provisions of Laws.
All existing laws, rules and regulations governing municipal waters and
municipal fisheries are hereby adopted as part of this Article.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Section 5A.08. Penalty and Fines.

Offense Amount of Fine

CERTIFIED TO BE ENACTED:
a. Commercial Fishing Vessels using Fine Mesh Net Php 1,000.00/crew
Active Gear Fishing In the Municipal Water 1,000.00/ton
Additional One Thousand Pesos for every offense 1,000.00
MRS. CARLOTA T. VALERIO b. Fishing Through Noxious or Poisonous Substance
Secretary to the Sangguniang Bayan
and/or Electricity 2,500.00/head

Municipal Tax Ordinance No. 14-010-016 97

 Article B. Service Charge for Garbage Collection

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer
Section 5B.01. Imposition of Fee. There shall be collected
from every owner or operator of a apartment, living quarters or
household, and the following business establishments an annual garbage
fee in accordance with the following schedule:
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member
Type of Establishment Amount of Fee Per Annum
Households, Lodging, Living and Residential
Houses Php 300.00
HON. REX JOSEPH R. FUSTER Manufacturers, Producers, Millers,
Sangguniang Bayan Member
Assemblers, Wholesalers, Processors and
Similar Business 1,400.00
Retailers, Dealers, and other similar
HON. VIRGILIO B. ISIDRO establishments 700.00
Sangguniang Bayan Member Industrial Tipping Fee 50.00 per ton per trip

HON. JERZON PAUL V. RAMIREZ Section 5B.02. Time of Payment. The fees prescribed in
Sangguniang Bayan Member this Article shall be paid to the Municipal Treasurer on or before the tenth
(10th) day of every month or the authorized representative who shall
collect the said fee from the establishment and before a vehicle carrying
HON. ARMANDO D. NAVA industrial waste can dump into the designated dumpsite of this
Sangguniang Bayan Member Municipality.

Section 5B.03. Administrative Provisions.

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
(a) For purposes of the imposition, the area of garbage collection shall
only be the business area of the town proper and Public Market.

HON. MA. FE M. ALARCON (b) The owner or operator of the aforementioned business establishments
Sangguniang Bayan Member
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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member (c) The Sanitary Inspector (for 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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(d) This Article shall not apply to business operators or establishments
which provide their own system of garbage disposal.

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 98

 Article C. Charges for Parking

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer
Section 5C.01. Imposition of Fee. There shall be collected
fees for the use of municipal owned parking area, common terminal or
designated streets for pay parking, should there be designated pay
parking areas or common terminal in the future, in accordance with the
HON. JUNE D. HERNANDEZ following schedule:
Sangguniang Bayan Member

Amount of Fee Per Annum

1. Passenger Buses Php 400.00
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member 2. Mini Buses or Jeepneys 300.00
3. Cars 300.00
4. Tricycles 100.00
5. Cargo Trucks or Delivery Vans 1,000.00
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member

A Towing Fee of Php 300.00 and impounding fee of Php

HON. JERZON PAUL V. RAMIREZ 100.00/day shall be collected from owners of vehicles who shall violate
Sangguniang Bayan Member this Article.

Each barangay shall assist the municipal government in ensuring

HON. ARMANDO D. NAVA compliance by car-owning residents with the night-parking regulation and
Sangguniang Bayan Member shall correspondingly receive a thirty percent (30%) share of the fees
collected from its area of jurisdiction.

HON. ANGELITA C. SANTOS Section 5C.02. Time of Payment. The fees herein imposed
Sangguniang Bayan Member shall be paid to the Municipal Treasurer or to his duly delegated
representative upon parking thereat.

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 99

 CHAPTER 6. COMMUNITY TAX
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Section 6.01. Imposition of Tax. There shall be imposed a

community tax on persons, natural or juridical, residing in the
HON. JUNE D. HERNANDEZ municipality.
Sangguniang Bayan Member
Section 6.02. Individuals Liable to Community Tax. Every
inhabitant of the Philippines who is a resident of this municipality,
HON. REX JOSEPH R. FUSTER eighteen (18) years of age or over who has been regularly employed on a
Sangguniang Bayan Member 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
HON. VIRGILIO B. ISIDRO Thousand Pesos (Php 1,000.00) or more, or who is required by law to file
Sangguniang Bayan Member an income tax return shall pay an annual community tax of Five Pesos
(Php 5.00) and an annual additional tax of One Peso (Php 1.00) for every
One Thousand Pesos (Php 1,000.00) of income regardless of whether
HON. JERZON PAUL V. RAMIREZ from business, exercise of profession or from property which in no case
Sangguniang Bayan Member shall exceed Five Thousand Pesos (Php 5,000.00).

In the case of husband and wife, the additional tax herein imposed
HON. ARMANDO D. NAVA shall be based upon the total property owned by them and the total gross
Sangguniang Bayan Member receipts or earnings derived by them.

Section 6.03. Juridical Persons Liable to Community Tax.

HON. ANGELITA C. SANTOS Every corporation no matter how created or organized, whether domestic
Sangguniang Bayan Member 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 (Php 500.00) and an additional
HON. MA. FE M. ALARCON tax, which in no case, shall exceed Ten Thousand Pesos (Php
Sangguniang Bayan Member 10,000.00) in accordance with the following schedule:

(a) For every Five Thousand Pesos (Php 5,000.00) worth of real
HON. LUZ D. AUSTRIA property in the Philippines owned by it during the preceding year
Sangguniang Bayan Member 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 Pesos (Php
HON. WARLITO A. ISIDRO 2.00); and
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(b) For every Five Thousand Pesos (Php 5,000.00) of gross receipts
or earnings derived by it from its business in the Philippines during
CERTIFIED TO BE ENACTED: the preceding year - Two Pesos (Php 2.00).

The dividends received by a corporation from another corporation

MRS. CARLOTA T. VALERIO shall, for the purpose of the additional tax, be considered as part of the
Secretary to the Sangguniang Bayan gross receipts or earnings of said corporation.

Municipal Tax Ordinance No. 14-010-016 100

 Section 6.04. Exemptions.

The following are exempted from the Community Tax:

HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer
(a) Diplomatic and consular representatives; and
(b) Transient visitors when their stay in the Philippines does not
exceed three (3) months.

HON. JUNE D. HERNANDEZ Section 6.05. Place of Payment. The Community Tax shall be
Sangguniang Bayan Member
paid in the Office of the Municipal Treasurer or to the deputized Barangay
Treasurer.
HON. REX JOSEPH R. FUSTER Section 6.06. Time of Payment; Penalties for Delinquency.
Sangguniang Bayan Member

(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
HON. VIRGILIO B. ISIDRO year.
Sangguniang Bayan Member

(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
HON. JERZON PAUL V. RAMIREZ liable for the community tax on the day he reaches such age or upon
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA Tax without becoming delinquent.
Sangguniang Bayan Member

(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
HON. ANGELITA C. SANTOS who cease to belong to an exempt class on or after the same dare,
Sangguniang Bayan Member
shall not be subject to the Community Tax for that year.

(d) Corporations established and organized on or before the last day of

HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA organized on or after the first day of July shall not be subject to the
Sangguniang Bayan Member
Community Tax for that year.

(e) If the tax is not paid within the time prescribed above, there shall be
HON. WARLITO A. ISIDRO added to the unpaid amount an interest of twenty-four (24%) percent
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay per annum from the due date until it is paid.

Section 6.07. Community Tax Certificate. A Community Tax

CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO payment of One Peso (Php 1.00).
Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 101

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

HON. REYNALDO S. WAJE (a) When an individual subject to the Community Tax acknowledges any
Municipal Vice Mayor and Presiding Officer
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
HON. JUNE D. HERNANDEZ business; or receives any salary or wage from any person or
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER Community Tax Certificate.
Sangguniang Bayan Member

The presentation of Community tax Certificate shall not be

required in connection with the registration of a voter.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
(b) 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
HON. JERZON PAUL V. RAMIREZ funds, or transacts other official business it shall be the duty of the
Sangguniang Bayan Member
public official with whom such transaction or business is made or
done, to require such corporation to exhibit the Community Tax
Certificate.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
(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
HON. ANGELITA C. SANTOS case, the certificate issued for the preceding year shall suffice.
Sangguniang Bayan Member

Section 6.09. Collection and Allocation of Proceeds of the

Community Tax.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
(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;
HON. LUZ D. AUSTRIA provided, however, that said Barangay Treasurer shall be bonded in
Sangguniang Bayan Member
accordance with existing laws.

(b) One Hundred Percent (100%) of the proceeds of the Community Tax
HON. WARLITO A. ISIDRO actually and directly collected by the Municipal Treasurer shall
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay accrue entirely to the general fund of this Municipality .

In cases, where the community tax were secured or requisitioned

CERTIFIED TO BE ENACTED:
from the Provincial Treasurer, the Municipal Treasurer shall remit
payments to the Provincial Treasurer.

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 102

 The proceeds of the Community Tax collected through the
Barangay Treasurers shall be apportioned as follows:

HON. REYNALDO S. WAJE (1) Fifty (50%) percent shall accrue to the general fund of the
Municipal Vice Mayor and Presiding Officer
Municipality; and

(2) Fifty (50) percent shall accrue to the Barangay where the tax is
collected.
HON. JUNE D. HERNANDEZ
Sangguniang Bayan Member

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 103

 CHAPTER 7. GENERAL ADMINISTRATIVE
HON. REYNALDO S. WAJE PROVISIONS
Municipal Vice Mayor and Presiding Officer

HON. JUNE D. HERNANDEZ Article A. Collection and Accounting of Municipal Taxes

Sangguniang Bayan Member
and Other Impositions

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member
Section 7A.01. Tax Period. Unless otherwise provided in
this Code, the tax period for all local taxes, fees, and charges imposed
under this Ordinance shall be the calendar year.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Section 7A.02. Accrual of Tax. Unless otherwise provided
in this Code, all taxes and charges imposed herein shall accrue on the
first (1st) day of January of each year. However, new taxes, fees or
HON. JERZON PAUL V. RAMIREZ charges, or changes in the rate of existing taxes, fees, or charges, shall
Sangguniang Bayan Member
accrue on the first (1st) day of the quarter next following the effectivity of
the Ordinance imposing such new levies or taxes.

HON. ARMANDO D. NAVA Section 7A.03. Time of Payment. Unless specifically

Sangguniang Bayan Member
provided herein, all taxes, fees, and charges imposed in this Code shall
be paid within the first twenty (20) days of January or each subsequent
quarter as the case may be.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
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
HON. MA. FE M. ALARCON amount of tax due, such surcharge to be paid at the same time and in the
Sangguniang Bayan Member
same manner as the tax due.

Section 7A.05. Interest on Unpaid Tax. In addition to the

HON. LUZ D. AUSTRIA surcharge imposed herein, where the amount of any other revenue due
Sangguniang Bayan Member
to the municipality except voluntary contributions or donations, is not paid
on the date fixed in this Code, or in the contract, expressed or implied, or
upon the occurrence of the event which has given rise to its collection,
HON. WARLITO A. ISIDRO there shall be collected as part of that amount an interest at the rate not to
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 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.
CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO extension, the interest above-mentioned shall be collected on the unpaid
Secretary to the Sangguniang Bayan
amount from the date it becomes originally due until fully paid.

Municipal Tax Ordinance No. 14-010-016 104

 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.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer Unless otherwise specifically provided in this Code 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
HON. JUNE D. HERNANDEZ collection of taxes, fees and charges herein levied and imposed.
Sangguniang Bayan Member

Section 7A.07. Issuance of Receipts. It shall be the duty of

the Municipal Treasurer or his authorized representative to issue the
HON. REX JOSEPH R. FUSTER required official receipt to the person paying the tax, fee or charge
Sangguniang Bayan Member
wherein the date, amount, name of the person paying and the account for
which it is paid, are shown.

HON. VIRGILIO B. ISIDRO The Ordinance Number and the specific section thereof upon
Sangguniang Bayan Member
which collections are based shall invariably be indicated on the face of all
official receipts acknowledging payment of taxes, fees, or charges.

HON. JERZON PAUL V. RAMIREZ Section 7A.08. Record of Persons Paying Revenue. It
Sangguniang Bayan Member
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.
HON. ARMANDO D. NAVA He shall, as far as practicable, establish and keep current the appropriate
Sangguniang Bayan Member
tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections. Unless

HON. ANGELITA C. SANTOS otherwise provided in this Ordinance and other existing laws and
Sangguniang Bayan Member
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.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member
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
HON. LUZ D. AUSTRIA records of the business establishments doing business within the
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO hours once every year for every tax period, which shall be the year
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 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
CERTIFIED TO BE ENACTED:
books of accounts of the taxpayer concerned.

In case the examination herein authorized is to be made by a duly

MRS. CARLOTA T. VALERIO authorized deputy of the Municipal Treasurer, there shall be written
Secretary to the Sangguniang Bayan
authority issued to the former which shall specifically state the name,
address and business of the taxpayer whose books of accounts and

Municipal Tax Ordinance No. 14-010-016 105

 pertinent records are to be examined, the date and place of such
examination, and the procedure to be followed in conducting the same.

HON. REYNALDO S. WAJE For this purpose, the records of the Revenue District Office of the
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ effective implementation of this Section shall be those prescribed by the
Sangguniang Bayan Member
Department of Finance.

Section 7A.11. Accrual to the General Fund of Fines,

HON. REX JOSEPH R. FUSTER Costs, and Forfeitures. Unless otherwise provided by law or ordinance,
Sangguniang Bayan Member
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.
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
Section 7A.12. Automatic Adjustment of Fees. Fees
collected by the Municipal Treasurer shall be automatically increased at
the rate of ten percent (10%) every two (2) years.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member

HON. ARMANDO D. NAVA Article B. Civil Remedies for Collection of Revenues

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS Section 7B.01. Local Government's Lien. Local taxes,
Sangguniang Bayan Member
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
HON. MA. FE M. ALARCON any property or rights therein which may be subject to lien but upon also
Sangguniang Bayan Member
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,
HON. LUZ D. AUSTRIA fees, and charges including related surcharges and interest.
Sangguniang Bayan Member

Section 7B.02. Civil Remedies. The civil remedies for the

collection of local taxes, fees, or charges, and related surcharges and
HON. WARLITO A. ISIDRO interest resulting from delinquency shall be:
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay
(a) By administrative action through distraint of goods, chattels or effects,
and other personal property of whatever character, including stocks
CERTIFIED TO BE ENACTED: 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
MRS. CARLOTA T. VALERIO
Secretary to the Sangguniang Bayan
(b) By judicial action.

Municipal Tax Ordinance No. 14-010-016 106

 Either of these remedies or all may be pursued concurrently or
simultaneously at the discretion of the Municipal Treasurer.

HON. REYNALDO S. WAJE Section 7B.03. Distraint of Personal Property. The

Municipal Vice Mayor and Presiding Officer
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
HON. JUNE D. HERNANDEZ deputy may, upon written notice, seize or confiscate any personal
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER and the expenses of seizure. In such case, the Municipal Treasurer
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO shall serve as sufficient warrant for the distraint of personal property
Sangguniang Bayan Member
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.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
(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
HON. ARMANDO D. NAVA with the owner or person from whose possession the goods, chattels,
Sangguniang Bayan Member
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
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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

HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member any time prior to the consummation of the sale, all proper charges are
President – Orion Liga ng Mga Barangay paid to the officer conducting the same, the goods or effects distrained
shall be restored to the owner.
CERTIFIED TO BE ENACTED:
(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
MRS. CARLOTA T. VALERIO after the same, the Municipal Treasurer, shall make a report of the
Secretary to the Sangguniang Bayan
proceedings in writing to the Municipal Mayor.

Municipal Tax Ordinance No. 14-010-016 107

 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
HON. REYNALDO S. WAJE amount of the assessment made thereon by the Committee on Appraisal
Municipal Vice Mayor and Presiding Officer
and to the extent of the same amount, the tax delinquencies shall be
canceled.

Said Committee on Appraisal shall be composed of the Municipal

HON. JUNE D. HERNANDEZ Treasurer as Chairman, with a representative of the Commission on Audit
Sangguniang Bayan Member
and the Municipal Assessor as Members.

(f) Disposition of Proceeds. The proceeds of the sale shall be applied to

HON. REX JOSEPH R. FUSTER satisfy the tax including the surcharges, interest, and other penalties
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO chargeable upon the seizure and sale shall embrace only the actual
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ insufficient to satisfy the claim, other property may, in like manner, be
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA the delinquency tax, fee or charge, real property may be levied on
Sangguniang Bayan Member
before, simultaneously or after the distraint of personal property
belonging to the delinquent taxpayer. To this end, the Municipal
Treasurer, shall prepare a duly authenticated certificate showing the
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA taxpayer or, if he be absent from the municipality, to his agent or the
Sangguniang Bayan Member
manager of the business in respect to which the liability arose, or if
there be none, to the occupant of the property in question.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member In case the levy on real property is not issued before or
President – Orion Liga ng Mga Barangay 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
CERTIFIED TO BE ENACTED:
execution of the distraint, proceed with the levy on the taxpayer's real
property.
MRS. CARLOTA T. VALERIO A report on any levy shall, within ten (10) days after receipt of the
Secretary to the Sangguniang Bayan
warrant, be submitted by the levying officer to the Sangguniang Bayan.

Municipal Tax Ordinance No. 14-010-016 108

 (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
HON. REYNALDO S. WAJE the warrant of distraint or levy after the expiration of the time
Municipal Vice Mayor and Presiding Officer
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.

HON. JUNE D. HERNANDEZ (i) Advertisement and Sale. Within thirty (30) days after levy, the
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER cover a period of at least thirty (30) days. It shall be effected by
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO newspaper of general circulation in the municipality. The
Sangguniang Bayan Member
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
HON. JERZON PAUL V. RAMIREZ short description of the property to be sold. At any time before the
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA entrance of the municipal hall or on the property to be sold, or at any
Sangguniang Bayan Member
other place as determined by the Municipal Treasurer, conducting the
sale and specified in the notice of sale.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA surcharges, interests, or penalties: Provided, however, that any excess in
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member costs of collection by means of the remedies provided for in this
President – Orion Liga ng Mga Barangay 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.
CERTIFIED TO BE ENACTED:
(j) Redemption of Property Sold. Within one (1) year from the date of
sale, the delinquent taxpayer or his representative shall have the right
MRS. CARLOTA T. VALERIO to redeem the property upon payment to the Municipal Treasurer of
Secretary to the Sangguniang Bayan
the total amount of taxes, fees or charges, and related surcharges,
interests or penalties from the date of delinquency to the date of sale,

Municipal Tax Ordinance No. 14-010-016 109

 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
HON. REYNALDO S. WAJE purchaser and the owner shall be entitled to a certificate of redemption
Municipal Vice Mayor and Presiding Officer
from the Municipal Treasurer or his representative.

The Municipal Treasurer or his deputy upon surrender by the

purchaser of the certificate of sale previously issued to him, shall forthwith
HON. JUNE D. HERNANDEZ return to the latter the entire purchase price paid by him plus the interest
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER or charges and other related surcharges, interests, and penalties.
Sangguniang Bayan Member

The owner, shall not, however, be deprived of the possession of

said property and shall be entitled to the rentals and other income thereof
HON. VIRGILIO B. ISIDRO until the expiration of the time allowed for its redemption.
Sangguniang Bayan Member

(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the
property as provided herein, the Municipal Treasurer shall execute a
HON. JERZON PAUL V. RAMIREZ deed conveying to the purchaser so much of the property as has been
Sangguniang Bayan Member
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.
HON. ARMANDO D. NAVA
Sangguniang Bayan Member
(l) 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
HON. ANGELITA C. SANTOS taxes, fees, or charges, related surcharges, interests, penalties and
Sangguniang Bayan Member
cost, the Municipal Treasurer shall 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
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
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
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member related surcharges, interests or penalties, and the costs of sale. If the
President – Orion Liga ng Mga Barangay property is not redeemed as provided herein, the ownership thereof shall
be fully vested on the municipality.
CERTIFIED TO BE ENACTED:
(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
MRS. CARLOTA T. VALERIO property acquired the preceding paragraph at public auction. The
Secretary to the Sangguniang Bayan
proceeds of the sale shall accrue to the general fund of this
municipality.

Municipal Tax Ordinance No. 14-010-016 110

 (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
HON. REYNALDO S. WAJE any court of competent jurisdiction. The civil action shall be filed by
Municipal Vice Mayor and Presiding Officer 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).

HON. JUNE D. HERNANDEZ (o) Further Distraint or Levy. The remedies by distraint and levy may be
Sangguniang Bayan Member
repeated if necessary until the full amount due, including all expenses
is collected.

HON. REX JOSEPH R. FUSTER (p)Personal Property Exempt from Distraint of Levy. The following
Sangguniang Bayan Member
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:
HON. VIRGILIO B. ISIDRO
Sangguniang Bayan Member
1. Tools and the implements necessarily used by the delinquent
taxpayer in the trade or employment;

HON. JERZON PAUL V. RAMIREZ 2. One (1) horse, cow, carabao, or other beast of burden, such as the
Sangguniang Bayan Member
delinquent taxpayer may select, and necessarily used by him in his
occupation;

HON. ARMANDO D. NAVA 3. His necessary clothing, and that of all his family;
Sangguniang Bayan Member

4. Household furniture and utensils necessary for housekeeping and

used for that purpose by the delinquent taxpayer, such as he may
HON. ANGELITA C. SANTOS select, of a value not exceeding Ten Thousand Pesos (Php
Sangguniang Bayan Member
10,000.00);

5. Provisions, including crops, actually provided for individual or

HON. MA. FE M. ALARCON family use sufficient for four (4) months;
Sangguniang Bayan Member

6. The professional libraries of doctors, engineers, lawyers and

judges;
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
7. One fishing boat and net, not exceeding the total value of Ten
Thousand Pesos (Php 10,000.00), by the lawful use of which a
fisherman earns his livelihood; and
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay 8. Any material or article forming part of a house or improvement of
any real property.
CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 111

 Article C. Taxpayer's Remedies

HON. REYNALDO S. WAJE

Municipal Vice Mayor and Presiding Officer

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

(a) Local taxes, fees, or charges shall be assessed within five (5) years
HON. JUNE D. HERNANDEZ from the date they became due. No action for the collection of such
Sangguniang Bayan Member
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
HON. REX JOSEPH R. FUSTER Government Code of 1991 may be assessed within a period of five (5)
Sangguniang Bayan Member
years from the date they became due.

(b) In case of fraud or intent to evade the payment of taxes, fees, or

HON. VIRGILIO B. ISIDRO charges, the same may be assessed within ten (10) years from
Sangguniang Bayan Member
discovery of the fraud or intent to evade payment.

(c) Local taxes, fees, or charges may be collected within five (5) years
HON. JERZON PAUL V. RAMIREZ from the date of assessment by administrative or judicial action. No
Sangguniang Bayan Member
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
HON. ARMANDO D. NAVA
Sangguniang Bayan Member 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:
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
1. The Treasurer is legally prevented from making the assessment of
collection;
HON. MA. FE M. ALARCON
Sangguniang Bayan Member 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
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member 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,
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member fees, or charges have not been paid, he shall issue a notice of
President – Orion Liga ng Mga Barangay
assessment stating the nature of the tax, fee or charge, the amount of
deficiency, the surcharges, interests and penalties.
CERTIFIED TO BE ENACTED:
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
MRS. CARLOTA T. VALERIO and executory. The Municipal Treasurer shall decide the protest within
Secretary to the Sangguniang Bayan
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

Municipal Tax Ordinance No. 14-010-016 112

 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.
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer 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
HON. JUNE D. HERNANDEZ proceeding shall be entertained in any court after the expiration of two (2)
Sangguniang Bayan Member
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.

HON. REX JOSEPH R. FUSTER Section 7C.04. Legality of this Code. Any question on the
Sangguniang Bayan Member
constitutionality or legality of this Code may be raised on appeal within
thirty (30) days from the effectivity thereof to the Secretary of the
Department of Justice who shall render a decision within sixty (60) days
HON. VIRGILIO B. ISIDRO from the date of receipt of the appeal: Provided, however, that such
Sangguniang Bayan Member
appeal shall not have the effect of suspending effectivity of this Code 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
HON. JERZON PAUL V. RAMIREZ lapse of the sixty-day period without the Secretary of Justice acting upon
Sangguniang Bayan Member
the appeal, the aggrieved party may file the appropriate proceedings with
a court of competent jurisdiction.

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

Article D. Miscellaneous Provisions

HON. ANGELITA C. SANTOS
Sangguniang Bayan Member

Section 7D.01. Power to Levy Other Taxes, Fees or Charges.

HON. MA. FE M. ALARCON The municipality may exercise the power to levy taxes, fees or charges
Sangguniang Bayan Member
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
HON. LUZ D. AUSTRIA charges shall not be unjust, excessive, oppressive, confiscatory or
Sangguniang Bayan Member
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.
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay Section 7D.02. 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
CERTIFIED TO BE ENACTED: such adjustment exceed ten percent (10%) of the rates fixed under this
Code.

MRS. CARLOTA T. VALERIO Section 7D.03. Withdrawal of Tax Exemption Privileges.

Secretary to the Sangguniang Bayan
Unless otherwise provided in this Revenue Code, tax exemptions or
incentives granted to, or presently enjoyed by all persons, whether natural

Municipal Tax Ordinance No. 14-010-016 113

 or juridical, including government-owned or controlled corporations,
except local water districts, cooperatives duly registered under RA 9520,
non-stock and non-profit hospitals and educational institutions, business
HON. REYNALDO S. WAJE enterprises certified by the Board of Investment (BOI) as pioneer or non-
Municipal Vice Mayor and Presiding Officer
pioneer for a period of six (6) and four (4) years, respectively, from the
date of registration, business entity, association, or cooperatives
registered under RA 6810, and printer and/or publisher of books or other
reading materials prescribed by DEPEd as school texts or references,
HON. JUNE D. HERNANDEZ insofar as receipts from the printing and/or publishing thereof are
Sangguniang Bayan Member
concerned, are hereby withdrawn.

HON. REX JOSEPH R. FUSTER

Sangguniang Bayan Member

HON. VIRGILIO B. ISIDRO

Sangguniang Bayan Member

HON. JERZON PAUL V. RAMIREZ

Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 114

 CHAPTER 8. GENERAL PENAL PROVISIONS
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Section 8.01. Penalties for Violation of Tax Ordinance. Any

person or persons who violate any of the provisions of this
Code/Ordinance or the rules or regulations promulgated by authority of
HON. JUNE D. HERNANDEZ this Code/Ordinance shall, upon conviction, be punished by a fine of not
Sangguniang Bayan Member
less than One Thousand Pesos (Php 1,000.00) nor more than Five
Thousand Pesos (Php 5,000.00), or imprisonment of not less than one (1)
month nor more than six (6) months, or both, at the discretion of the court.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
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
HON. VIRGILIO B. ISIDRO responsible or liable therefor.
Sangguniang Bayan Member

Punishment by a fine or imprisonment as herein provided for, shall

not relieve the offender from the payment of the tax, fee or charge
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member imposed under this Code/Ordinance.

HON. ARMANDO D. NAVA

Sangguniang Bayan Member

HON. ANGELITA C. SANTOS

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

HON. WARLITO A. ISIDRO

Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan

Municipal Tax Ordinance No. 14-010-016 115

 CHAPTER 9. FINAL PROVISIONS
HON. REYNALDO S. WAJE
Municipal Vice Mayor and Presiding Officer

Section 9.01. Separability Clause. If for any reason, any section

or provision of this Code/Ordinance shall be held to be unconstitutional or
invalid by competent authority, such judgment or action shall not affect or
HON. JUNE D. HERNANDEZ impair the other sections or provisions thereof.
Sangguniang Bayan Member

Section 9.02. Applicability Clause. All other matters relating to

the impositions in this Code/Ordinance shall be governed by pertinent
HON. REX JOSEPH R. FUSTER provisions of existing laws and other ordinances.
Sangguniang Bayan Member

Section 9.03. Repealing Clause. All ordinances, rules and

regulations, or part thereof, in conflict with, or inconsistent with any
HON. VIRGILIO B. ISIDRO provisions of this Code/Ordinance are hereby repealed, amended or
Sangguniang Bayan Member
modified accordingly.

Section 9.04. Special Transitory Provisions.

HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member
(a) Pending enactment of a separate Market Code, existing provisions on
markets and slaughterhouse fees under this Code are retained and
deemed to be in full force and effect. Similarly, provisions for fishery
HON. ARMANDO D. NAVA
Sangguniang Bayan Member rentals and fees shall be in full force and effect.

(b) The tax on special levy shall be collected upon enactment by

Sangguniang Bayan of an enabling ordinance.
HON. ANGELITA C. SANTOS
Sangguniang Bayan Member
Section 9.05. Effectivity. This Code/Ordinance shall take effect
on the succeeding quarter following the approval of this Code/Ordinance.
HON. MA. FE M. ALARCON
Sangguniang Bayan Member Section 9.06. Transmittal to the Municipal Mayor for Approval.
This Code/Ordinance shall be forwarded to the Office of the Municipal
Mayor, Hon. Antonio L. Raymundo, Jr., for his information, guidance, and
appropriate executive action.
HON. LUZ D. AUSTRIA
Sangguniang Bayan Member
Section 9.07. Exercise of Review Power Over Municipal Tax
Ordinance. The approved Code/Ordinance shall be forwarded to the
Sangguniang Panlalawigan, through the Hon. Efren B. Pascual, Jr.,
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member Provincial Vice Governor and Presiding Officer, and the Office of the
President – Orion Liga ng Mga Barangay
Provincial Treasurer, for their review and favorable action.

CERTIFIED TO BE ENACTED:
Section 9.08 Posting/Publication of the Revenue Code. Within
ten (10) days after its approval, a certified copy of this Code 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
MRS. CARLOTA T. VALERIO newspapers of local circulation, the same may be posted in at least two
Secretary to the Sangguniang Bayan
(2) conspicuous and publicly accessible places.

Municipal Tax Ordinance No. 14-010-016 116

 Section 9.09. Public Dissemination of this Code. Copies of
this Revenue Code shall be furnished the Offices of the Municipal Mayor,
the Municipal Treasurer, the Municipal Budget Officer, the Municipal
HON. REYNALDO S. WAJE Accountant, the MPDC, the Municipal Civil Registrar, the Municipal
Municipal Vice Mayor and Presiding Officer
Agriculturist, the MSWDO, the MHO, the Municipal Engineer, the MITO,
the Orion Municipal Police Station, through the Chief of Police, the twenty
three (23) Barangays of Orion, through their respective Barangay
Captains, for posting within their respective area of jurisdiction, and the
HON. JUNE D. HERNANDEZ Commission on Audit (COA), through Mrs. Carmelita Alvarez,
Sangguniang Bayan Member
Supervising Auditor, for their information and guidance and copies be
posted in several conspicuous places within the Municipality for public
dissemination.
HON. REX JOSEPH R. FUSTER
Sangguniang Bayan Member
ENACTED UNANIMOUSLY. FEBRUARY 6, 2014.

HON. VIRGILIO B. ISIDRO I hereby certify that the Sangguniang Bayan duly enacted the
Sangguniang Bayan Member
foregoing Municipal Tax Ordinance No. 14-010-016 Approving the 2014
Revised Revenue Code of the Municipality of Orion, Bataan on the date
specified therein.
HON. JERZON PAUL V. RAMIREZ
Sangguniang Bayan Member

HON. ARMANDO D. NAVA

Sangguniang Bayan Member Secretary to the Sangguniang Bayan

HON. ANGELITA C. SANTOS ATTESTED BY:

Sangguniang Bayan Member

HON. MA. FE M. ALARCON

Sangguniang Bayan Member

Municipal Vice Mayor & Presiding Officer

HON. LUZ D. AUSTRIA

Sangguniang Bayan Member

APPROVED:
HON. WARLITO A. ISIDRO
Ex-Officio Sangguniang Bayan Member
President – Orion Liga ng Mga Barangay

CERTIFIED TO BE ENACTED:
Municipal Mayor

MRS. CARLOTA T. VALERIO

Secretary to the Sangguniang Bayan
Date: __________________

Municipal Tax Ordinance No. 14-010-016 117