0 ratings0% found this document useful (0 votes) 334 views57 pagesParanaque Revenue Code Part 2
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ee,
telephone booths, pay phones, coi changers, location
or direction-fnding systems, navigational equipment
used for land, aeronautical or machine applications
photography and reproduation machines. x-ray
Scanners, ulrasound and other anparatuslequipment
Used for medical, biomedical, laboratory and testing
purposes and other sinilar electronic or electronically.
controled apparatus or devices, wether located
indoot oF OULIOOES. renee rene 10.00 per unit
Electronics and communications outlets
used for connection and termination of voice, data,
Computer (including workstations, servers, routers, et.)
auto, video, or any form of electronics ard commu
nications services, respective of whether a user
terminalis connected. 2.40 per unit
Stationfterminalicontral pointicentral
or remote panetsioutlets for security and atann
systems (including watchman system, burglar
alarms, intrusion detection systems, tghting
controls, monitoring anid surveillance system,
sensor, detectors, parking management system,
barter contos, signal ights, ec), electronics
firalarm (inching eary-detection systems
smoke detectors, et.) sounel-rinforcententbackground,
music! pagingiconference systems anc the ike
CATVIMATVICCTV and ffir television,
electronicaly-controlled conveyance systems, building
automation, management systems and sinilar types
of electtonic or electronicaly-contolled instaitions
whether a user ferminal is connected. 2.40 per temination
Studios, auitoums, theaters, and similar
structures for radio and TV broadcast, recarding,
audiohieo reproduction'simulation and siniar
activites 4000.00 per location
‘Antenna towersimasts or other structures for
installation of any électronic andor communication
trarismissionfeception 1,000.00 per location
Electronic or electronically-controled indoor
anid outdoor signage’s and display systems, inckding
TV monitors, mulkimestia signs, ete z 50.00 per unit
Poles and aitachment:
i, Per Pole (tobe paid by pole over... 20.00
ii Per attachment (to be paid by any
entity who attaches to the pole of others). 20.00
SlQO
ther types or electroics or electronically-
controlled device, apparatus, equipment, instument
Cr units not specifically identified above...
8, Accessories ofthe Building/Structure Fees
a
All parts of buildings which are open on two (2) or
more sides, such @s balconies, teraces, lanais and
the tke, shall be chargés 50% of the rateof the principal
building of which they are a part (Sections 2.a to 3.. of
this Schedule}.
Buildings with a height of more than 8.00 meters shall be
charged an aclditional fee of twenty-five centavos (P0.25)
per cu, Meter above 8.00 metets. The height shall be
measured from the ground evel up tothe Bottom of te
roof stab ote top of gil, whichever apples.
Bank and Records Vauits wit interior volume
Up te 20.00.cu. meters...
i. ~ tn excess of 20.00 cu. meters.
‘Swimming Pools, per cu. meter oF fection thereof.
i. GROUP A Residential
ii, Comimercialndustial GROUPS B,EF.G.
ii, SocialfRecreationatinsttutional GROUPS C,D.H\.
iv, Swimming poo's improvised rom focal
indigenous materials such as rocks, siones
andior small boulders andl wit plain cement
flooring shall be charged 50% ofthe above rates
vv. Swimming pool shower rooms, locker rooms:
(a) Per unto fraction thereof.
(b) Residential GROUP A.....
(|. GROUPBEF.S.
{) GROUP C0.
Construction of firewalls separate from the building
i. Persq;meter of fraction thereof.
ji, Provided, that the minimum fee shalt be.
ov
50.00 per unit
20.00
8.00
3.00
36.00
24.00
60.00
6.00
18.00
42.00
3.00
48.00
Constructionierection of towers: Including Radio and TV towers, water tank supporting structures and
the like:
Use or character of Occupancy Self
‘Supporting
iL Single detacher! dweling units... P- 500.00
i, Commerciatindustial
(Groups B.E,F.G)
Up to 10.00 meteis in height 2,400.00
(a) Every meter oF traction
Thereof in excess of 10.00 meters. 120.00
ji, Educational/Recreationalfnstiutional
52
Trilon
(Guyed)
P 150.00,
240.00
42.0030 90
(Groups C,0,H.!)
Lup 0 19.00 meters in height, 4,800.00 420.00
(@) Every meter or fraction thereof
inexcess of 10.00 meters, 120,00 12.00
9. Storage Silos, up to 10.00 meters in height....P 2,400.00
i. Every meter or fraction thereof
ln excess of 10.00 meters. 180.00
fi. Silos with platforms or foors shall be
charged an additonal fee in aocordance
with Section 3.. of this Schedule
h. Construction of smokestacks and Chimneys for
Commercia/Industial Use Groups B.E.F, and G:
i. Smokestacks, up to 10.00 meters in
height, measured from the base. 240.00
(@) Every meter or fraction thereof in
Excess of 10.00 meters 1200
ii, Chitiney upto 10.00 meters in
height, measured from the base. 48.00
(2) Every meter of fraction thereof in excess
0710.00 MEtES. ann 2.00
i. Construction of Commerciaiindustia Fixed Ovens,
per'sq, meters or fraction thereof of interior oor areas 48,00
|. Construction of Industral Kiinvfurnace, per cu, meter or
fraction thereof of volume, 12.00
k. Construction of reinforced conciete or steel tanks or
above ground GROUPS A nd B, upto 2.00cu, meters. 12.00
i. Every cu. m or fraction thereof in excess
‘of 2.00 cu. meters. 12:00
i For all other-than Groups A and 8
upto 10.00 cu, meters, 480.00
(@), every cu. metets or fraction thereof in
excess of 10.00 cu, meters 24.00
Construction of Water ancl Waste Water Treatment
Tanks: (Including Cistems, Sedimentation and Chemical
Treatment Tanks) per cu. meter of volume... 7.00
m. Construction of reinforced concrete or steel tanks
except for Commercialindustial Use:
iL Above ground, upto 10.00 cu. meter... 480.00
Every cu, morfraction thereat |
in excess of 10.00 cu. meters......... 480.00
ii Underground, up to 20.00 cu. meters. 540.00
333gV OV
Every cu. nieter or fraction thereof
In excess of 20.00 cu. meters. 24.00
n. Pulkouts and Reinstallaton of Commercialindustial Steel Tafks:
Underground, peru, meter or fraction
‘thereof of excavation.......,... 3.00
‘Saddle r trestie mounted horizontal tanks,
pet cu, meter o fraction thereof cf volume of tank 3.00
Reinstallaion of vertical storage tanks shall be
the same as new construction fees in accordance
wilh Section 8. above,
©. Booths, Kiosks, Platforms, Stages and the lke,
er sq, meter or fraction thereof of floor area’
i. Construction of pemianent type. 10.00
4. Construction of temporary type... 5.00
fi, Inspection of knock-down temporary type,
per unit ee 24.00
P. Construction of builsings and other eccessory structures
Within cemeteries and memocal pars:
i. Tombs, per sq, meter of covered ground
areas, oan 5.00
ji. Semi-enciosed mausoloums whether
ccanopied| or not, per sq, meter of buld-ua area 5.00
fi, Totally encloses! mausoleums, per sq. meter of
floor are. eee die 12.00
iv, Totally enclosed mausoleums, per sq. meter
OF OOF AEB. reen 5.00
¥. Columbarium, per sq, meter 18.00
9. Accessory Foes
a, Establishment of Line and Grace, all ses fronting
or abutting streets, esteros, rivers and creeks, frst 10.00 meters....... 24,00
|. Every nieter or fraction thereof in excess of 10.00 meters... sow 240
b. Grourx! Preparation and Excavation Fee
While the application for Buiing Pernt is stil being
processed, the Building Orfcial may issue Ground
Preparation and Excavation Penmit (GP&EP) for
foundation, subject to the verfication, inspection and.
review by the Line and Grade Section ofthe Inspection
andl Enforcement Division to determine comiance ta
tine and grade, setbacks, yardsleasements and parking
requirementsoO
(a) Inspection and Verification FEC. ssn 200.00
(0) Percu, meters of excavation... : 3.00
(c) Issuance of GP & EP,
valid only for thirty (30) days or superseded upon issuance of
gO
Builalrig Permit z 50.00
(@)_ Per cu, meter of excavation fr
Foundation with basement... 4.00
+ (@) Excavation otier than foundation
Or basement, Pet CU. M28. .nrjnecutnnnan 3.00
(Encroachment of toting or
Foundations of buildingsistuctures to
Public areas 28 permitted, per sq, meter or
Fraction thereof of footing or foundation
Enoroachment, ante 250.00
c. Fencing Fees:
i. Hage of masonry, metal, concrete up to
1.80 meters in height; *
por lineal meter oF Faction thereof... sess 3.00
ii, Inexcess of 1.80 meters in height
per lineal metor or fraction thoreot ee 4.00
ji, « Made of indigenous materials. barbed,
chicken or hog wires, per linear meter,
4. Construction of Pavements, up fo 20.00 sq. MetetS.,...c. 240.00
@. Inexcess of 20% oF fraction thereof of paved
areas intended for commercialindustialinstitutonal
use, such as parking and sidewalk areas,
gasoline'station premises, skating rinks, pelota
courts, tennis and basketball courts and the like, 3.00
Use of Streets and Sidewalks, Enclosires and
Occupancy of Sidewalks up to 20.00 sq. meteis, per
Calendar month on 240.00
ic Every sq. meter or fraction thereof in excess of
20100 sq, meters. ee 12.00
9. Erection of Scafflcings Occupying Public Areas, par calendar month.
i Upto 10.00 meters in ent. 150.00
ii, Every ineal meter or fracton thereof in
excess of 10.00 meters tact 12.00
h. Sign Fees:
i. Erection andl anchorage of display
surface, up 1 4.00 sq. meters of signboar area. 120.00
(@) every 59. meter o faction tereof in
exoess of 4.00 sq, meters. : 24.00
li. Installation Fees, per sq. meter or fraction thereof
of display suiface:
55a0 yO
Type of Sign Display Business Signs Raverising Signs ;
Neon P3600 P 52.00 1
lumineted "24.00 7 36.00 |
‘Others 15.00 24.00 |
Painted-on 366 16.00 }
ll. Annual Renewal Fees, per sq. meter of display surface.or fraction thereo!
[Type of Sigh Display Business Signs ‘Advertising Signs
eon” P3600, min. fee shall be P 45,00, min. fee shall be
i | P._ 124,00 ae P_ 200.00 Sera
Tiurninated 1800, min shalbe P 38.00, min. fe shall be
P7200 P 160.00 |
Others 12.00, min fe shall be P 20.00, min. fee shalbe |
P_ 40.00 P_ 110.00 |
Painted-on P 800, min, fee Sia Be B™ 12.00, tin. f= shallbe
30.00) P 100.00 }
i. Repairs Fees:
Alteration/tenovation/improvenient on
vertical dimensions of buldings/stuctures
in square meter, such as facades,
exterior and interior wats, shall be
assessed in accordance with the
following rate, For all Groups.
Alteretiontenovationimprovement on
horizontal dimensions of buikingsistructures,
such as floorings, ceilings and roofing shal
be assessed in accordance with the
following rate, For all Groups...
Repairs on buillingsisructures in all
Groups costing more than fe thousand
Pesos (P 5,000.00) shall be charged
1% of the detailed repair cost
(itemized orginal materia to be replaced
with same oF new suisttute and labor)
|. Raising of Buildings/Structuies Fees:
|. Assessment of fees for raising of any buildings/stuctures
it.
shall be based on the new usable area generated.
The fees to be charged shal be as prescribed under
Sections 3.2 to 3. ofthis Schedule, whichever Group
applies.
k. Demolitionimoving of Buildings/Structures Fees,
Per sq. meter of area or dimensions involved:
Building in all Groups per sq, meter
floor area... .
5.00
5.00
3.0030 oO
fi. Building Systems/Frames or pation
thereof per vertical or horizontal
dimensions, including Fences...
il, Structures of upto 10.00 meters in height
(@) Every meter or portion thereof
in excess of 10.00 meters... seinen
iv. Appendage of uip o 3.00 cu, metertinit.....
(2) Every cu, meter or portion thereof in
excess of 3.00 ou. meters...
v. Moving Fee, per sq, meter of area of building?
structure to be moved : q
10. Certificate of Use or Occupancy (Table 1L.6.1. for fixed costing)
Division A-t and A-2 Buildings:
i. Costing up to P150,000.00.
ii, Costing more than P150,000.00
Up to 400,000.00, ae
Costing moré than P400.000.00 up
10 P850,000.00. ners oe
iv. Costing more thanP8S0,000.00 up to
1,200,000.00.
vi. Every ailion or portion thereof in excess
OfP1,200,000.00.....
b. Divisions B-1E-1,2,31F-1 US ZA SH1.25 had Bains
ic Costing up to P150,000.00.
fi. Costing more than P150,000.00
up to 400,000.00 :
il, Costing more than P400,000.00 up
to P850,000.00 : ie
jv. Costing more than P860,000.00 upto
P1,200,000.00
Every milfon or portion thereat in excess
of P1,200,000 00.
6. Divisions C-1, 21D-1,2.3 Buildings:
i. Costing up to P150,000.0....
it, Costing more than P150,000.00....
up to P00.000.00,
ii. Costing more than P400,000.00
wp to P850,000.00, :
‘v.. Costing more than P850,000.00
up to P1, 200,000.00
Every milion ée portion thereof in excess.
of P1,200,000.00, a
4. Division Jl Buldings/Structures:
i, With floor area up to 20.00 sq, meters
i With loor area above 20.00 59, meters
Lup t0 500.00 so. meters.
ii, With foor area above 500.00 sq, meters
7
100.00
200.00
400,00
800.00
800.00
200.00
400.00
200,00
1,000.00,
4,000.00
150.00
250.00
600.00
900,00
900.00
50.00
240.00QU
up to 1,000.00 $4, MERRIE. rence
iy. With floor area above 1000.00 sa, meters
tp to 5,000.00 so. mete. ath
vy, With foor area above 6,000.00 6a, meters
‘upto 10,000.00 sq, meters. :
int oor erea above 10,000.00 0. mets
fe, Division 42 Structures
Pi Garages, carports, balcaries,12T% tanais andthe
BaF ofthe aie of te prio KEN ‘of wich
they are acoessavies
Aviaries, ‘aquariums, 200 structures and the Hike: same
ii. “Towers such a5 fr Reaio and TV tranemissions, col
The sign (ground o oot ype) ane We tank
Sypparting siuctares ae the ike nF tocation shal
be imposed fees as foTOWS:
(a) Fist 10.00 meters of height from the ground
(b) Every meter or fection thereat in
excess of 10:00 meters. f
Change in UsefOccupane. per £4. et ct traction thereof
Of area affected. i
14, Annual Inspection Fees
fa. Divisions Act and 2:
«single detached dweling unis and duplexes are n0t
subject to annual inspections. ©
ii the ower equestinspestons. Me fee foreach
ofthe servioes enumerated beta’
Land Use Conformity
“Architectural Presentabilty
structural Stability ‘
Sanitary and Health Requirements
Fire Resistive Requirements
b.. Divisions B-10-1.2.376-1 paie-iG-1 234 504.2041
‘and 1, conmersial,Industial instiutionel buildings ard
ppendages shal be asses861 A182 5 follows:
«Appendage of up 300 04, meters
“Flor area to 100,00 sa, meters
Hic Above 100,00 6 eters UP LO
200,00 69. mete’s.-
iy, Move 200.00 5, teters uP €
350.00 sq. meters.
ve Above tee ned fy 360.00 5 ‘eters up 10
ip to 600.00 sa. mols. eee
58
360.00
480.00
200.09
2,400.00
300.00
50.00
5.00
120.00
190,00
420.00
40.00
80.00
720.0090 90
vi, Above 500.00 sq, meters up to
750.00 59. MEE. sosnnnnrees 960.00
vil. above 750,00 sq, meters
UP £0 4,000.00 89, Meter an rnsnnsen 1,200.00
Vil. Every 1,000.00 sq, meters or
its portion in excess of
41,000.00 sq. meters... fe : 1,200.00
. Divisions C-1,2, Amusements Houses, Gymnasia and the lke:
i. First class cinematographs or theaters. 1,200.00
il, Second cliss cinemvatographs or theaters... 720.00
ii, Third cass cinematographs or theaters, 520.00
Wy, Grandstands/Bleachers, Gymnasia and the like. 720.00
4d. Annwal plumbing inspection fees, each
plumbing unit 60.00
e.Electica! Inspection Fees:
iL Aone time electrical inspection fee equivalent to 10%
of Tolal Electrical Pent Fees shall be charged to
cover all inspection trips during construction.
ii “Annual Inspection Fees are the same as in Section 4
f. Annual Mechanical Inspection Fees:
i Refrigeration and Ice Plant, per ton:
(@) Up 0 100 tons cApacty .nneninnvesinan mnie P 25.00
(b} Above 100 tons upto 150-tons 20.00
(6) Above 150 tons up to 300 ton wn. 15.00
(@) Above 300 tons upto 500 tons. 10.00
(6) Every ton or fraction thereof above 500 tons : 5.00
i, Air Concitioning Systems:
Window type ait condtionets, per UN... t..nsnnutnn 40.00
ii Packaged or centralized air condoning systems
(a) Fist 190 tons, per ton 26.00
{b) Above 100 tons, up to 130 tons per ton : 20.00
{¢} Every ton or fraction thereof above 500 tons. . 8.00
iv. Mechanical Venilation, per unit, per KW:
{a) Up to 1 KW... area 10.00
{0} Above 109 tons upto 150 tons 50.00
{6} Above 150 tons up 0 900 f0N8. i 20.00
v.._ Escalators and Moving Walks; Funiculars and te ike:
{a} Escalators and Moving Walks, perUfit..n..n nun 120.00
{bj Funiculars, per kW or fraction thereof. 50.00
{¢) Per neal meter or fraction thereaf of rave : 10.00
{d) Cable Car, per kW or fraction thereof 2.00
{e) Per lineal meter of travel - 2.00
Vi. Elevators, per unit
{a) Passenger elevators. 500.00
(b) Freight Et2VAt008.. se nenenntnnnn 400.00
{¢} Motor driven dumbwaiters. : so 50.00
{4) Construction elevators for matetial...sonsonconnn 400.00
39{e} Cat elevators :
(0) Every landing above frst ive (6)
landings for all the above elevators.
wi, Boilers, per unit
(2) Up to 7.5 KW
(0) 75 kW up to 22 kW,
(c) 22 KW up t0 37 KW.
(@) 37 RV Up (0 82 KW
(6) 52 RW up t0 67 KW.
(9.67 KW up to 74 KW.
(3) Every KW or fraction thereot above 74 IW.
vii. Pressurized Water Heaters, per unit
ix, Aistomatic Fire Extinguishers, per sprinkler head.
x. Waiér, Sump and Sewagé pumps for builings/ structures for commercial!
industrial purposes, per KW:
(2) UP 10 BAW. errr
(b) Above 5 KW to 10 kW.
(6) Every kW or fraction thereo! above 74 KW...
xi, Diesel’ Gasoline intemal Combustion
Engine, Gas Turbinefengine, Hydro, Nuclear
or Solar Generating Units and the tke, per kW:
(2}Per kW, up to 50
(0) Above 5 kW 0 10...
(c) Every kW of fraction thereof above 10 KW.
xi. Compressed air. Vacuum, commercial!
Institutional industrial gases, per outlet.
xii, Power piping for gas! steam atc.
Per lineal meter or fraction thereof,
‘Whichever is higher
xiv. Other intemal Combustion Engines,
Including Cranes, Forklifts, Loaders
‘Mixers, Compressors and the ike,
(2) Per unt, Up 10 10 KW.enensnrnss
(b} Every kW above 10 KW.
xy. Other machineries andlor equiment
for commercial/industia institutional
Use not elsewhere specified, per unit
(@) Upto 1/2 kW.
(b} Above ¥ KW up to 1 KW.
(6) Above 1 KW up to 3 kW.
(@) Above 3 KY up to 5 kW:
{Ye} Above § KW up to 10 KW.
(9 Every kW above 10 KW or fraction
ay. Pressure Vessels, percu. Meter
‘oF fraction thereOf
vil, Pheumatic tubes, Conveyors, Monoralls
for materials handling. Per lineal meter
‘oF traction thereof.
soi, Testing / Calibration of pressure gauge,
per unit Fs :
“a
500.00
50.00
400.00
550.00
600.00
650.00
00.00
900.00
4.00
55.00
90.00
2.00
15.00
10.00
2.40
10.00
2.00
100.00
3.00
8.00
23.00
39.00
55.00
80.00
4.00
40.00
240
24.00
420.00
2.00QO oO
(a) Each Gas Meter, tested, proved
andl sealed, per gas. meter... 7 30.00
xix Every mechanical ride inspection, etc,
Used in amusement centers of fairs, such
a ferries wheel, and the Tke, Per UM..neesnestns ince 30.00
£. Annual electronics inspection fees shall be the same as the fees in Section 7, éf this Schedule
12. Certifications:
. Certed true copy or certification of any building / ancillary accessory permits
andior any certificates for each page... seven P 50,00
13, Penalties:
a. A surcharge of one hundred percent (100 %) of the building permit fee shall be
imposed and collected for any person who shall construc, instal repair, alter or cause any change
in the use or occupancy of any building or parts thereof or appurtenances thereto without any
permit
b,_All types of fees shall be paid within thity (30) days from the prescribed date, otherwise, a
surcharge of twenty five percent (25%) shall Dé imposed.
€. Any building / structure occupied, used andl operated without securing the
necessary Certificate of Occupancy, geimit 10 tse oF operate shall be tkewise Imposed
surcharge of ane hundred percent (100%).
. Adtininistrtive fines, penalies andor surcharges ffo various violations are prescribed uncer
‘Almiistrative Sanction ofthe Implementing Rules and Regulations by the National Buiing Code
(PO 1098).
‘A. Determination of Amouitt Fines:
‘A.1. lathe determination of the amount of fines to be imposed the City Building Offical shal,
without prejudice to the other sanctions under the National Building Cotle,take into consieration
the folowing?
‘At. Light Violations
A.LL{.1, Failure to post Certificate of Occupancy use! operation
A..2. Failure to post Bulling permit Construction Information Sign
A.1.1.3. Failure to prove or instal appropriate safety measures forthe piotecton of
workers, inspectors, visitor, immediate neighbors and pedestrians
4.2. Less Grave Violations:
A1.2.1. Non-compliance with the work stoppage ori for the
allerationfadition/conversion! repair without pert
A122. Use or occupancy without appropriate Cerificate of
Occupancy! Use / Operation
A.13, Grave Violations:
1.3.1. Unauthorized changes during construction.
1.2.2. Unauthorized changes during constuction from more freesisive to less
fire resistive
1.23. Non-compliance with order to abate or demolish
‘A.1.24. Non-compliance with work stoppage order for construction’ installation!
alteration / pair! conversion! demolition without permit
6a) CU
A2. Fines in Pesos
‘A2.1. Light Violation - Three Thousand Pesos {P 3, 000.00}
A.2.2. Less grade violation — Four Thousand Pesos (P 4, 000.00)
A.2.3. Gréve violation - Five Thousand Pesos, (P 5, 000.00)
B. Surcharge/ Penalty
8.1. Without prejudice to the provision ofthe proceeding Sections, the City Building Official
is hereby also authorized to impose a penaity or surcharge in the following cases in
such amount and in the manner as hereunder fixed and detemnined
8.1.1, For constiucting instaling, reaitng, altering or causing any change in the
‘occupancy / use of any buildng/ structure or part thereof or appurtenances thereto
without ny permit, there shal be imposed a surcharge of one hundred peicent (100%)
ofthe building fees. Provided, that when the workin te building / structure is stared,
pending issuance by the City Bulding Official ofthe application for the buiiding pesmi,
the mount ofthe surcharge shall be accotding to the folowing
8.1.1.1, Excavation for foundation... 10%
8.1.1.2, Construction of foundation (including pile driving and
laying, reinforcing bars)... 25%
B.1.1.3. Construction of superstructure up to
two (2.00) m. above established grade accion 50%
8.1.1.4. Construction of superstructure above
wo (2.00) meters : Leone 100%
8.1.2, Provided further. That when the work on the buitding/ structure is started with clue notice
‘and advice to the City Buliding Official and after the lapse of thity (30} days from the cate of fling
and acceptance of the application for Building Permit, no surcharge or penalty shall be imposed
8.1.3, For failure to pay fee within thity (30) days from the prescribed date, surcharge of twenty
five percent (25%) ofthe fee shall be imposed ‘
Section 30.02, Time and Payment. __Whien satisfied that the application for the Builling Permit and he plans and
specifications herewith conforms to the requirements of the National Building Code and its
Implementing Rules and Regulations, the technical staf of the Oifice of the City Building Official
prepares assessment of coresponding fees and order of payment including the point one percent
(0.1%) Fire Service Fund (FSF) and shall be pail to the City Treasurer, the City Builling Oficial
within fifteen (18) days from payment ofthe required fees by the applicant under this Article, issue
the bung permit applied for.
The City Building Offcial may isstie a Ground Preparation and Excavation Pemit while
the application is sil being procassed and shall charge corresaonciing fees therefore in
accordance with the pertinent provision of the implementing Rules and Regulation of the National
Building Code. For excavation more.than fil (60) eu. metet and more than two (2.00) meter in
epl, the owner / peritee shall post a cash bond o fly thousand pesos (P $0, 000.00 for the
fist ity (60.00) cu, m. and three hundred pesos (P 300,00) for every cu. meter and thereatter to be
deposited with the City Treasurer.. Said excavation shall not exceed one funded (100.00) cu,
meter or thee (3.00) meter in depth until the bulging permit fs issued and shall not he fft open
without any work being done in the site for more than one huindrecltwenty (120) days, othenvise
the Cash Bond shall be-forfelted in favor of the City Goverment to cover the expense for the
necessary restoration should the owner! permittee fail lo restore the same, If the bond is
ingufcient to effect the necessary restoration, ational cost to be incurred to complete the
2restoration shall be charged to the aocount of the owner? pelmittee oF to whoever shal assume
‘ownership ofthe property. i
Sectlon 30.03 Fees. The City Buliding Ocal shall keep a'permanent record and accurate account of all fees anc! other
charges fied anil fo be colected ancl receive under the National Building Code subject to existing
budgetary accounting and auxlting rules and regulations, the City Building Official is authorized to
retain not more than twenty percent (20%) of fees collection for the operating expenses of his
Office, the remaining eighty percent (80%) shall be deposited with the City Treasurer and shall
‘accrue to the general fund ofthe City concerned.
Section 30.04. Use of income from Fees. The use of al net income realized by the Office of the City Builting Oficial
from the collection-of fees and charges not exceeding twenty percent: (20%) thereof and in
acortance with Section 208 of the National Buiing Cade such income may he.used to cover
necessary operating expenses including thé purchase of equipment, supalies and materials,
traveling expenses, obligation expenses and sherif's fees and payment of other prior years’
objigation not adequately funded, subject existing budgetary and auditing rules andl regulations
Section 30.05 Administrative Fines. For the violation of any provision of the National Bulling Code and its
Implementing Rules and Regulations issued there under the City Building Offical as authorized by
secretary of Public Works. and Highways. is empowered to prescribe and impose fines not
exceeding ten thousand pesos (P 10, 000.00)
. Atticle E: Permit Fee for Zoning/Locational Clearance
Sectional 3E.01. Imposition of Fee. Thete shall be collected a Processing Fee for Zoning/Lacational Clearance for
all structures / establishments applying for bulng permit and business permit
Section 3E.02, _Tiime of Payment. The fees i this Article shall be paid by the applicant or his representative to the
City Treasurer when Zoning/Locational clearance is granted. As folows:
Section 3E.02A. Collection of Processing Fee.
‘The administration and collection of processing fee for locational cleatance of the Ofice of the Zoning Administator
for its personnel, maintenance and operating expenses shall be as follows
a Filing Fee
4. For Locational Clearance P > 100.00
2. For motion of reconsiceration 200.00
3. For pettonirequest for re-
classification 3,000.00
4. For ing complain, except those
involving pauper tiigant which
shall be free of charge + 200.00
b. Land Use Fee
1. Residential (single, detached and
duplex type) 4.50/ sqm,
of total oor area
2. Commercial establishments, including
Apartments, mass housing, townliouses
6Constructed primarily for gain purposes _~
3.00/ sum,
of total floor area
3. Industrial establishments 3.00 / sq.m.
‘of total floor ares
4, Institutional (schools, hospital, eto) ~ 3.00/sam
of total floor area
5, Meniovial Parks / Cemeteries 3.00 sq.m
of total loor area
6. Agyo-Industial :
a) Manufacturing 4.10/sqm.
of total floor ares
) Non-manufacturing 2.00/ sqm
of total floor area
7, Telecommunications / Towers 4.10! sqm,
of total oor area
0.50/ sq.m.
of total floor area
8: Billboards
1.20/ sqm.
of total floor area
9, Yards ulized for Industial purposes
1.20 sqm.
of total floor ares
10. Yards utilized for commercial purposes
75% of the
corresponding
prescribed rate
11, Alltypes of renovation
©. Processing Fee
Twenty Five Percent (25%) of the corresponcing prescribe Land Use Fee shall
‘be paid for processing ofall clearances.
4. Certificate Fee
Forty Five Pesas (P45,00) shall be collected for each certificate of
conformance/non-conformance and all other certification issued
V. Section 2. Section 29.0 of Municipal Ordinance $7-08, series of 1997'is hereby amended to read as follows:
Section 28.0 Violations and Administrative Penalties.
Any applicant, proponent, proprietor, owner or representative vito commits any of the following Acts shall
aor due notice be punished by a fine in accordance with folowing schedtie follows
64Section 28.1.0 For undertaking any activity or project in violatior-of Municipal Ordinance No. 97-08, Series of 1997
29.1.2
29.4.3
29.14
2945
29.16
29.20
as amended, otherwise known as the Revises Comprehensive Land Use Plan Zoning Ordinance of
Municipality of Paranaque
29.1.0 Unauthorized expansion or atteration of any activity formerly covered hy a Certificate of
non-canformance... a fine equivalent lo 100% of the prescribed processing fee but in na
case be less than P2,00 nor more than P5,000.00.
For commencing or undertaking eny project without having first secured a location clearance... a fine of not
less than P2,000.00 nor more than P10,000.00 in case af commercial, industrial and institutional projects or
9 tothe following phases of construction:
a Excavation for foundation 2,000.00.
b, Construction of foundation 3,000.00
c. —Constuction of structure up to
‘Two (2) Meters above established
Grade ee 5,000.00 or an
Imprisonment of not more than six (6) months, or both in the ciscretion of the court
4. Construction of structure mare than
Two (2} Meters and completed
Structures (100%) finished P 5,000.00 or an
Imprisonment for a period not exceeding one (1 year, orb in he cisctetion of te cout
For home / cottage industry o
Incidental home occupation ancl Auxtiaty uses, 500.00
Alltypes of residential structures 1,000.00
‘Altypes of Conimercial and Industrial
Structures 100 sq. and below 2,000.00
Alltypes of Commercial and Incustrial
Structures more than 100 sq.m, ~~ 10:000.00
Unautrorized expansion o alteration of any activity formerly covered by a cericate of nan-conformance.
a fine equivalent to 100% of the prescribed processing fee but in no case be less than P2,000.00 aor more
than P5,000.00
29.2.1 Fraud or misrepresentalion as fo use P 5,000.00 or an
imprisonment fora period! not exceecting one (1) year, orboth in the discretion of the court.
29.2.2 Frautl or mistepreseintation as to floor
Area
5,000.00
2923. Fraud or misrepresentation as to
Location oP. 5,000.00 or an
tinprisonment for a period not exceeding one (1) year, or both in the discretion ofthe court
65oe ae)
2,000.00
29.24 Non-tlisclosute or any material fact
2.3.0 For refusing within any premises subject to inspection bya duly authorized inspector
29.3.1 First refusal i
ot exceeding
P 2,000.00
293.2. Subsequent Refusal -notexceeding 5,000.00
29.4.0. For filing ancl refusing, without justifiable reason, to appear during a proceeding before the City Zoning
Adininisttator of Pareftaque or his duly authorized officers ~ A fine not more than P2,000.00
295.0 For falling to renew the Teniporary Use Permit (TUP} on the date specified and stamped.on TUP A fine
‘equivalent to Fifty (60%) Percent of the prescribed fee but in no case lower than P500.00
29.6.0" If the violation is committed by a firm, corporation oF partnership, the managing partners, directors or any
‘other person in charge with the management thereof shall be hel! responsible. Professionals who are in
charge ofthe project, if found to be constructing any structure without the necessary focatonal clearance in
violation of this Regulation shail be held liable and the case will be referred to the Professional Regulation
Commission (PRC} for appropriate action. Buin officials found to be issuing bulding permits without the
required locational clearance shall likewise be held liable and the case, be referred to the Cly Mayor
concemed for appropriate action
Section 36.03. Administrative Provision,. The Zoning Administrator shall administrator shall administer the. provision of
this article and other existing ordinances, executive-orders, lav related! to and governing zoningflocational clearances,
Article F. Permit for Temporary Use of Roads, Streets
‘Sidewalk, Alleys, Patios, Plazas and Playgrounds
Section 3F.01. Imposition of Fee, Any person that shall temporary use andlor occupy a street, sidewalk, orally or portion
thereof inthis City in connection with their construction works and other purposes, shall first secure a permit from the Mayor
and pay a fee in the folowing schedule:
1) For construction P50.00s.q: per month
of fraction thereof
2)-Others 90,0059. per day
For wake and other charitable, religious and eucational purposes, use andlor occupancy are exempied from the
payment of pemit fee provided a camesponding permit is secured prior to such use anor occupancy.
Section 3F.02 Time of Payment. The fee shall be paid to.the City Treasurer upon application of the permit withthe City
Mayor
Section 3F.03, Administrative Provisions, Te period of occupancy andor use of the street, sidewalk, or alloy or portion
thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the
certfcate of building occupancy, The, City Engineer shall feport to the Ciy Treasurer the area occupied for purposes of
collecting the fee.
66.Article G. Permit fee for the Storage of Flammable and
Combustible Materials
Section 36.01. Imposition of Fee: There shail be collected an anniial parmit fee for the storage of combustible atthe rates
as follows:
vill, Storage of gasoline, diesel, fuel, Kerosene and similar products,
500. to 2,000 titers P 4;500.00
2,001 to 5,000 liters 2,000.00
5,000.10 20,000 ters 500.00
20,001 to 50,000 iters (00:00
50,001 to 100,000 iters 3,500.09
ver 100,000 ters 4,000.00
ik. Storage iftar, resin and similar materials
41) Less than 1,000 is P 100.09
2} 1,000 to 2,50 kts 200.00
3) 2,500 o 5,000 ks. 300.00
4) Over 5,000 Kis, 500.00
©. Storage of combustible, flammable or explosive
Substance not mentioned above 1000.00
Section 36.02. Time of Payment.’ The fees imposed in Article shall be paid to the City Treasurer upon application for his
ppemait withthe Mayor o store the aforementioned substances.
Section 36.03, Administrative Provisions.
(al. No person shell keep or store at his place of business any ofthe following flammable, combustible or explosive
substances without securing a permit therefore, Gasoline or naptha not exceeding the quantily of One Hundred
(100) gallons, Kept in and used by latinches or motor vehicles shall be exempt from the Pemit fee herein
required :
(b) The Mayor shall promulgate regulations forthe proper storing of said substances and shall designate the proper
official and shail supervise therefore,
67ov
Atilé He Permit Fee on Circus and Other Parades
Section 34.01. Imposition of Fee. There shall be collected a Mayor's Permit of One Hundred (P100.00) Pesos per cay on
‘every circus and otner parades using banners, floats or musical instruments carried on in this city.
Section 3H.02. Time and manner of Payment. The fee imposed herein shall be due and payable fo the City Treasurer
'upon application for a pennit to the City Mayor at feast ten (10) days befove-the scheduled date ofthe circus of parade ancl on
such activity shall be hal.
Section 3H.02. Exemption. Civic and military parades 2s ell as religious processions shall not be require! to pay the
Permit fe imposed in this Ace
Section 3H.04. Administrative Provisions.
(2) Any persons who shall hold a paracle within this city shall rst obtain from the.City Mayor undertaking the activily,
For this purpose, a wien application in a prescribed form shal indicate the name, address of tre applicant, te description of
{he activity, the place or places where the same willbe conducted and such other pertinent information as may le require
(0) The Station Commander of the Philippine National Police shalt promulgate the necessary rules anc regulations to
‘maintain an orderly and peaceful conduct ofthe activités mentored in this Article. He shall also define the boundary within
Which such activites may be lawfully conducted.
Aticle |. Fee for Sealing and Licensing of Weights and Measures
Section 31.1. Implementing Agency. The City Treasurer shall stictly enforce the provisions of the Regulation of
Practices relative to Weights and Measures, as provided! in Chapter I ofthe Consumer Act, Republic Act. No. 7394,
Section 31.02 Sealing and Testing of Instriiments of Weights and Measures. All instruments for determining weights
‘and measure in all consumer and consumer related transaction shall be tested, calibrated and sealed every sic (8) months by
the official sealer wino shall be City Treasurer or his duly authorized represantative upon payment of fees required under this
Atticle: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the
provisions ofthis Article,
Section 31.03, Imposition of Fees. ‘Every person before using instruments of weights and measures within this city shall
fist have them sealed and licensed annually and gays therefore to the city Treasurer the folowing fees:
Amount of
(2) Forseating linear metric measures:
one (1) meter or more 50.00
(b) . Forsealing metric measures of capacity
Not over ten (10) ters 30.00
Over ten (70) liters 50.00
(6) Forsealing metric instruments of weights:
‘With capacity of not more than 30 kg 50.00
With cepactty of more than 30 kg. but
not more than 200 kg. 100.00
‘With capacity of more than 200 kg,
But not more than 3,000 kg 200.00
‘With capacity of more than 3,000 ka, $500.00
68QV
(@)_Forseating apothecary balances of precision 100.00
(€}_Forsealing scale or balance with complete set of weights:
For each scale or balances or other
Balances with complete set of weights
For use therewith 50.00
For each extra weight 410.00
(For each and every re-esting ‘and ce-sealing of weights anc’ measures instruments including gasoline
umnps-outside the office upon request of the owner or operator, an ackdtonal service charge of fity (50.00) pesos for each
{instrument shall be collected,
Section 31.04. Payment of Fees”and Surcharge, The fees herein imposed shall be pai and collected by the City
Treasurer when the weights or measures instruments are sealed, before their use arid thereaiter, on or before the anniversary
date thereof
‘The official receipt serving as license to use the instrument is valid for one (1} year from the date of seating uniess
such instrument becomes defective before the expiration period. "Failte to-have the instrument retested and the
Corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of Five Hundred
Percent (500%) ofthe prescribed fees which shell no longer be subject io interes.
Section 31.05. Place of Payment, The fees herein levied shall be paid in the city where the business is conducted by
persons conducting their business therein, A pedtler or itinerant vendor using only one (1) instrument of weight or measure
shall pay the fee in the city where he maintains his residence. 2
Section 31.06. Exemptions.
(a) All instuments for weight and measimes used in goverment work of or maiitained for public use by any
instrumentality of the govemment shail be tested and sealed free,
{b} Dealers of weights and measures instruments intended forsale
Section 31.07. Administrative Provisions
(2) “The offcial receipt for the fee issued for the sealing of a weight or measure shall reserves as a ficense to use such
instrument for one year from the date of seating, unless deteriaation or damage renders the weight or measure inaccurate
within that period. The fcense shall expte on the day an! the month of the year folowing its orginal issuance. Such license
shall be preserved by the owner anc! together with the weight or measure covered by the license, shall be exhibited on
demand by the City Treasurer or his deputies.
(0) The City Treasurer is hereby required to keep fll sels of Secondaty standards, which shell be comparec! with the
fundamental standards in the Department of Science and Technology afually. When found to be sufficiently accurata, the
secondary standards shall he distinguished by label, tag or seal. and shall be accompanied by a certificate showing the
‘amount ofits variation from the fundamental standards. Ifthe variation is of suficient magnitude to impair the ulilty of
instrument, it shall be destroyed at the Department of Science and Technology
(o} The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measurer
instruments within the locality.
(@) _Insttuments of weights and measures found to be defective ancl such defect fs beyond repair shal be confiscated in
favor of the govemmient and shall be destroyed by the City Treasurer in the presence of the Provincial Aucltor-of his
representative,
oa oO
Section 31,08, Fraudulent Practices Relative to Weights and Measures
The following acts related to weights and measures are prohibited:
(a) Forany petson other than the official sealer or his duly authorized representative to placé an offical tag, seal, sticker,
‘mek, stamp, brand or other characteristic sign used 0 indicate that such instrument of weight and measure has officially been
\ested, calibrated, sealed or inspected:
(b} Any person to imitate any seel, sticker, mark stamp, brand, tag or other characteristic design used to indicate that
such instrument of weight oF measure has been offilly tested, calibrated, sealed or inspected
(6) For any person other than offcial sealer or his duly authorized representative to alter in any way the certificate or
receipt given by the official dealer or his duly authorized representative as. an acknowledgement ihat the instrument for
determining weight or measure has been fly rested, calibrated, sealed or inspected
(d]___ For any peison to miake or knowingly sell or use any false or counterfeit seal, slicker, brand, stamp, lag, certificate or
license or any dye for printing or making the seme or any characteristic sign used to indicate thet such instruments of weight
cor measure has been oftcialy tested, calorated, sealer! or inspected.
(e) For any person other than the offical sealer or his duly authorized representative to alter the written or printed
figures, letters or symbots on any official seal, sticker, receipt, stamp, tag, certificate or license for the, purpose of making it
appear that the instrument of weight or measure has been tested, calbrated, sealed or inspected
() For any person to usé or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the,
purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected
(9) For any-person engage inthe buying and seling of consumer products or of furnishing services the value of which
is estimated by weight or measure fo possess, use or maintain with intention to use any scale, balance, weight or measure
that has not been sealed or if previously sealed, the cense therefore has expired and has not been renewed in due time
(n) For any person to fraudulently alter any scale, balance. weight of measure after itis officially sealed;
||” Forany.person to knowingly use any fase scale, balance, weight or measure, whether sealed or not
ji Forany person ta fraudulently give short weight or measure in the making of a scale
K) For aiy person, assuming to determine ‘nily the weight or measure of any article brought or sold by weight or
measure, to fraudulently misrepresent the weight or measure thereof, oF
9 For any person to procure the commission of any such offence’ abovementioned! by ahother.
Instruments officially sealed at some previous time which have remained unaltered and aoourate and the seal or tag
olficially affixed there in remains intact and in the same position and conilton in which it was placed by the offical sealer or
his duly authorized representative shal, if presented for sealing, be sealed promatly on demand by the official sealer or his
‘duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the
‘sealing of an instrument ofits class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same
manner as the regular fees for seating such instrumentsSection 3,09. Penalties
(2) __ Any person-who shall violate the provisions of paragraphs (a) ta (f} and paragraph () of Section 2K.06 shal, upon
Conviction, be subject to a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos
(P1,000.00) or by imprisonment of not more than six (6] months, oF both, upon the discretion of the cour.
(b) Any person who shall violate the provisions of paragraph ot (Q} of Section 3K.06 forthe first time shall be subject to
{ine not less than Five Hundred Pesos (P500,00) or by imprisonntent of nat ess than one (1) month but not more than five S)
years, o both, upon the discretion ofthe cou.
(The ouner-possessor or user of instiument of weights and measure enumerated in paragraph (h] to (k} of Section
3.06 shall, upon conviction, be subject to a fine of not less than. three Hundred Pesos (P300.00) or imprisonment not
exceeding one (1} year, or both, upon the discretion of the court.
[This Article has updated to conform to the provisions of the Consumor Act of 1992, Republic Act No, 7394]
Article J. Registration and Transfer Fees on Large Cattle.
Section 34.01. Definition. For purposes ofthis Article, “arge catle” incudes a two-year old horse, mule ass, carabao, cow
or other domesticated member ofthe bovine family
Section 3.02 Imposition of Fee. The owner of a large cattle is hereby required to register sail cattle with the City
Treasurer for which a certificate of ownership shall be issued to the owner upon payment ofa registration fee as flows:
Amount of Fee
(2) For Cattiicate of Ownership 50.00
(0) For Certificate of Transfer 50.00
(6) For Registration of Private Brand 50.00
The transfer fee shall be collected only once if a large cattle is transferred more than once in a day.
Section 3J.03. Time and Manner of Payment. The registration fess shell be paid to the City Treasurer upc iegistration
‘or transfer of ownership o he lerge cate.
Section 34.04, Administrative Provisions,
(2) Large cattle shal be registered wit the City Treasurer ypon reaching the age of two (2) years,
(0] The owneiship ofa laige cattle or its sale or transfer of ovmership to another person shall be registered with the City
‘Treasurer. All branded and counterObranded large calle presented to the city Treasurer shall be registered in a book showing
‘among others, the name’ ahd residence of the avner, the consideration or purchase price of the animal in cases of sale or
twansfer, and the class, color, sex, brands and other identification marks-of the cattle. These data shall also be staled in the
certificate of ownership tothe owner of the large cate,
amQO i
{6} __ The transfecof the age cate, rogardeas ofits age, shal be entered in tho registry book setting forth, among others,
the names andthe rskerce of the onners andthe purchaser, te consieraton or purchase pice of he ainal fe sale ot
transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of
‘ownership with the name of the city issued to it. No entiies of tiansfer shall be made ‘or certificate of transfer shail be issued
by the City Treasurer except upon the production of the original certificate of cwnership and certificate of tansfer and such
other documents that show tile to the owner.
Section 34.05. Applicability Clause. All citer matters relating to the registration of large cattle shall be goveried by the
Pertinent provisions ofthe Revised administrative Code and other appticable laws ordinances and rules and regulations.
Article K. Permit Fee for Excavation
Section 3K.04. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to
‘be made any excavation on public or private streets within this city
1. Processing Fee
a) For water house connections P 300.09,
) For all other excavations 500.00
2. Excavation Permit Fee
2.4-Undlerground Utility Lines
a) Fora maximum with of trench of 0:50 m.
2.1) First-50 linear meter length of
Excavation and below 500.00
2.2) Over 50 tinear meter width
of trench - 1.00/Lm.
) Excess over 0.50 meter wicthrof
Trench : 15.00/sq.m.
2.2 For foundations of structures - 20.00Isa.m.
2.3 For road coneretingiblacking and
Asphalt pavement : 5.00!sqm,
2.4 For installation of wooden/concrete
uflty poles 7 100,00/pole
3. Restoration Deposit
‘The restoration deposit shall be based on the following schedule:
. Concrete Pavement Per square mieter
or fraction thereof
a.t) 9" thickness : P 950.00
a.2) 8" thickness : 863.00
a3) 7: thickness 784.00
‘ad) 6° thickness 7 712.00
5) 4" thickness : 588.00Concrete Sidewalk ' 588.00
Macadam Pavement 400.00
b] Aspiat Pavement
bt) 2 thickness : 520.00
} Curb and Gutter - 400.00
4, ‘Maintenance Deposit :
‘a, Concrete Pavement Pr square meter
orfraction thereof
a1) 9° thickness 7 P 238.00
2.2) 8" thickness 7 216.00
a3) thickness - 196.00
ad) 6° thickness : 178.00
$) 4 thickness 7 147.00
“bp, Asphalt : 13000
cc, Macadam . 50.00
4, Cur and Gutter 7 jo000
Section 34.02; Time and Manner of Payment. The fees imposed herein shall be paid to the City Treasurer by every
person who shall make any excavation or cause any excavation to be made upon application fr Wayors Pert, ut inal
cases, prior to the excavation
‘cash deposit in an amount equal to Five Thousand Pesos (P5,000.06) shall be deposited with the City Treasurer at the
same time the permits paid. The cash deposit shall be foréted in favor ofthe City Government in case the restoration t0 is
nal form of the street excavated is not mace within thirty (30) days after the purpose of the excavation is accomplished
Section 3K.03. Administrative Provisions.
(2) No person shal undertake or cause to undertake any digging of excavation, of any pat or poton af the city seas
of Parafiaque unless a pert shall have been fist secured rom the Officer ofthe City Mayor specting the duration of te
excavation
{b) The City EngineeCiy Building Offcial shall supervise the digging and excavation and shal determine the necssssty
that ofthe streets o be dug or excavated. Sad oficial shal ikenise inform the City Treasurer of any delay inthe completion
of the excavation work for purposes of collection ofthe additional fee.
{)__ Inotder to protect the pubic from: any danger, appropiate signs must be placed inthe area where work is being
done.L
Article. Permit Fee on Film-Making,
‘Agri-Machinery and other Heavy Equipment
Section 3L.01. imposition of Fee. There shall be collected the following permit fee from any person who shall go on
location-fing within the territorial jurisdiction ofthis city.
Rate of Fee Per Firing
Commercial movies 00m
b. Commercial advertisements 300i
& ——Booumentay film ‘00h
d. Videotape coverage ‘00icoverage
{in cases of extension of fiming tine, the additional amount required must be paid prior to extension to filming time!
Section 3L.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each
‘gricuitural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment inthis
city
Rate of Fee Per Annum
a) Heavy Trastors 500.00
b. Bulldozer 500.00
©. Fotki 500.00
Heavy Graders 500.00
e. Light Graders 500.00
{Road Rollers 500.00
i Payloader 500.00
k—Backhoe 500.00
L Rockorusher 500.00
m. Batching Plant 1,000.00
a Crane 500.00
Section 31.02. Time and Manner of Payment. The fee imposed ‘herein shall be payable prior to the rental of the
equiprtent upon application for a Mayor's Permit.
Section 3L.03, Administrative Provislons. The City Treasurer shall keep a registry of all’ heavy equipment anc
agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery anc! name
and address of the owner. .
4O g
Article M. Permit Fees on Tricycle Operation
(Taken from Ordinance No, 135 Series of 1992)
= Section 3M.01. Definitions. When used in this Article
(2) Tricycle Regulatory Office (TRO). The specialized administrative agency/instrumentalty of the City Govemment
which, shall implemenvienforce the provisions of existing ordinances, rules, éegulaions, guidelines and policies penning 10
the provisions of existing ordinances, rules, regulations, guidelines and policies pertaining tothe operation of trioycies-for-hire.
(0) Trcycle-or hire. & motorized transport vehicle composed of a miotorcycie fited with a single-wheeled sidecar used
in providing transport services tothe riding public for a fee. The sidecar may ether be single or back-to-back. The meximein
capacity of a single sidecar tioyole shall be four (4) persons whereas a back-to-back may carry six (6} persons, in both cases
‘excluding the driver thereof
(c} Tricycle Operators and Drivers Association (TODA). &n organization of tricycle operators al drivers duly registered
with the Securiies and Ex change Commission (SEC) and accreditéd by the TRO. No award of new MTOP or renewal ofthe
same shall be made unless the president of the TODA concemed verificates that he is @ bona-fde member thereol, The
‘acronym ofthe TODA shall be clearly visible in the font and rear ofthe sidecar.
(d) TODA Federation, A federation of Parataque TODAS which be duly registered with the SEC and likewise be
accredited by the TRO. The TODA Federation shall serve as a forum to ventilate lis grievances to protect the interest and
welfare ofall uicycle operaiors and divers in the City. The TODA Federation President ipso facto becomes a member of the
Trigycle Regulatory Board.
(e] Motorized Tricycle Operator's Pai (MTOP): Is a document granting franchise or fcense to a person, natural or
juridical, allowing him to operate tiicycles-for-hire over specialized zones or route-of-alocation.
@ Trigycle Operator. Owner of a tricycle-for-hire and awardee of an MTOPffranchise who shall be a bona-fide member
of an accredited TODA as certified by the president thereof, and who may or may not drive hisihertricycle-fr-hire
(2) Driver. person authorizet: by the operator of a ticycle-fortire to drive the Same under an employment or
“boundary’ agreement. Such diver shall possess the appropriate professional divers license and fikewise be @ bonalice
tember ofthe accredited TODA as certified by the president thereat
(nh) Route-oF Allcation. A contiguous area speciied in the MTOP, only within which a tricycle-for-hire shall be allowed to
Bly
Section 31.02, Imposition of Fees. The folowing fees shall be imposed and collected by the City Treasurer.
a) MTOP fee (new award by SP}-~ P ——5,000.00/unit
b) Annual MTOPIFranchise Fee — 250.00/unit
¢)Atnendmient Fee of MTOP. 250.0044
4d) Gity PlatelOne Issuance: 250,00hnit
e) Fare Adjustment fee for fare increase
to be collected during the renewal of
the Franchise—— ~ 200,00funit
f) Lost Plate 250 Out
9) Annual City Sticker-—— 100.00/unit
fh) TROL. (wiout tamination 100.00hinit
|) Annual City Plate Sticker 50.00unit
ji) Annual Inspection Fee——~ - 50. 00/unit
) Annual Processing and Filing Fee 50,00Aunit
1) Annual Certification Fes: 50.00
Section 3M,03. Penalties and Charges. The penalty of fity percent (50%) of every basic fee per annum shall be charged
{0 an operator who failed to pay on the date the fee is due and demandable which is base on the last digit of his LTO plateca
oO
Section 36.04, Tine of Payment
(@) The fee shall be pai! to the City Treasurer upon apalcation or renewal ofthe pera
(0) The'fiing foe shall be paid upon application for an MTOP fased on the number of units.
(C) Filing ee for amendment of MTOP shail be paid application for route of allocation, change of ownership of unit, or
transfer of MTOP. .
Section 314.08. Administrative Provisions.
OF Prospective operators of tieyeles shéuld fst secure a Motorized Opérator’s Pent (MTOP) from the Sangguniang
anlungso
(b) The Sangguniang Panlungsod of this city shal
1, ssue, amend, revise, renew, suspend, ot cancel MTOP anc presciibe the appropriate tems and conditions
therefore; detemiine, fix prescribe or perioccaly adjust fares or rates for the service in coordination with the
heating; prescribe and regulate zones of service in coordination with the barangay. fx, impose and collect
and petiodicaly review anc! adjst but not oftener than once every three (3) years, reasonable fees and
other related charges in the regulation of ticycles-forhire; and establish and prescribe the conditions and
‘qualifation of sevice
2 Only Filipino citizens and partnership or corporation with sity percent (60%) Flipino equity shall be grantec
the MTOP, No MTOP shall be granted by the city unless the applicant is in possession of units with valid
registration papers from the Land Transportation Office (LTO),
3. The grantee of the MTOP shall cany 2 common caries insurance suficient to answer for any iit it may
incur ta passengers and thicd parties in case af accidents;
4 Operators oftricycles-for-ire shall employ drivers duly censed by LTO for ticycles-for-hire.
Tricycle operators are prohibited to operate on national highways ullized by 4-nhee! vehicles greater than
four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Panlungsod may provide
exceptions if there is no altemative route.
6, __Tricycle-or-ire shall'ba alowed to operate lke a taxi service, Le., service is rendered upon clemand and
without a fixed route within the city
(¢} The Sangguniang Panlungsod! may impose a common colo foF bicycles for hite in the same rote of allocation.
Each tricyole init shall be assigned and bear an identification number, aside from its LTO license plate number‘and city plate
‘numbér which is issued onca, with the sticker renewed every year, All other markings on the sidecar maybe made by the
‘operator provided that itis not offensive and contraty to give morals and trations.
(@) For the purpose ofthis Article, a City Tricycle Regulatory Board is hereby created to be composed of the folowing
Members Chaiman
Chairman, Commitiee on Transportation Chairman, Committee on Franchise
‘Chaimman, Committee on Barangay Affairs
Chairman, Committee on Ways and Means
Président, TODA Federation of Paranaque
(©) The Tricycle Regulation Office shall Keep a registry ofall tricycle operators, wihich shall include among others, the
name and adciess ofthe operator and the number anc! brand of vcycles owned and operated by said operator
16Sr
Article N, Permit Fee on Occupation of Calling Not
Reguiting Government Examination
Section 3N.01. Imposition of Fee; There shall be collected as annual fee.at the rate prescribed hereunder for the issuance
of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiing government
examination with the cya fofows
Occupation Rate of Fee/Annum
(2) Onemployees anc workes in geretlly
Considered "Offensive and Dangerous
Business Estabishments* P7500
(b} On employees and workers in commercial
cestabishmenis who cater oF attend tothe daily
needs of te inquiring or paying public 50.00
(©) On employees and workers in food or eatery
Establishment 7500
(@)_ On employees and workers in night or night
And day establishment 7500
(@} Alloccupation or calling subject to periodic,
Inspection, surveillance andior regulations
by the City Mayor, tice animal trainer
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
ccarpeier, caver, chamermaid, cook ae
criminologist, electrician, electronic technician,
Cibfloor manager. Forensic electronic expett,
fortune teller, hair styist, handwriting expert,
hospital attendant mechanio,ifeguard, magician, make-up
ast, manicurist, masonry worker, masseur
attendant mechanic, certifed “hilo’, painter, musician,
pianist, photographer (itinerant), professional
boxer, private ballistic exper, rg ckiver (cochero),
taxi, dancer, stage-pertormer sales gi, Sculptor,
waiter or waitress and welder
chiefates, fight attendants, commercial stewards :
ani! stewardess, surance adjustments and surveyors
‘masseurs, professional actors, and actresses, pelotaties
foresters, tatters, stage performers, chiropodist,
embalmers, hostesses, jockeys, statisticians, jewelly
appraiser, meat handlers, cutters, dresser, vendors P = 125.00
Section 3N.02. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 1290
the Local Government Code; and govemment employees are exempted rom payment ofthis fee,
Section 3N.03. Person Governed. The folowing wotkers or employees whether working on temporary or permanent
basis, shall secure the incividual Mayor's Permit presesibed herewith:
7O
(a). Employees or workers in generally considered offensive and dangerous business establishment such as ut not
limited tothe following
41}, Employees or workers in industil or manufacturing establishment such as: Aerated
water ancl soft drink factories; ar rife and pellets manufacturing, battery charging shops, blacksmith; breweries:
candy and. contectionéry factories; canning factories; coffee cocoa and tea factories; cosmetics and! toleies:
cigar and cigaretie factories; construction and / ot. repair shops of motor vehiclés; carpenty shop; cg
manufacturing: cistilers, eclble oll or tad factories; electric bulbs or-neon lights factories; electric plant
electronic manufacturing; oxtizing plants; food and four mils; fish curing and drying shops; footwear factories,
Toundly shops; furniture manufacturing garments manufacturing, general building and other construction jobs
during the periéd of construction; glass-and glassware factories; handicraft manufacturing Inollow block an tie
factories; Ice plants; milk, ice cream and other aad products factories; metal closure manufacturing: ron steel
plants; leather and leatherette factories machine shops, match factories, paints and alied products
rmenufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories,
repair shops of winatever kind anc! nature: rope and twine factories: sash factories smelting plants; tanneries,
texte and kniting mils; upholstery shops; vulcanizing shops and willing shops.
2) Employees and workers in cominerciels -establishment8, cinematography film storage; cold storage’s or
refrigerating plants; delivery and messengeriat services; elevator and escalator services; funeral parlors;
janitorial services, junk shop, hardwates; pest control services: prining and pubishing houses; services station;
slaughterhouses: texte stores; warehouses, and parking tos.
3} Employees“and workers on ater industrial and manufacturing firms or commercials establishment who are
riimally exposed lo excessive heal, ight, noise, cold and other environment factors, which encanger their
physical and health well-being.
{b) Employees and workers in commercials establishment who generally enter of atten! tothe
daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department
stores: groceties supernates; beauty saloons; tallr saloons; tailor shop: cress shop, bank teller, receptionist, receiving clerk
in paying outlets of public witose employees and workers attend to the daly needs ofthe inquiring or paying public.
{c}) Employees ani! workers in food or eatery establishment such as but no limited tothe
{allowing
Employees and workers in canteen, catinderia, catering, services, bakeries, ice cream or ice milk factories,
refreshment perfor, restaurant, sar-sai stoes, an! soda fountains.
Stalholders, employees and workers in public markets,
Pedelers of cook or uncook foots;
Allather foods peddle, including peddlers of seasonal merchandise
Employees workers in night and day establishment such as but no ited tothe following.
Workers or employees in bars; boxing stadium; bowing alleys; billards and poll halls; cinema houses, cabérets and
dance halls; cocktaiis lounges; circuses, camivals and the like; day clubs ad night clubs; massage clinic, sauna balhs oF
similat establishment; hotels; motels; horse racing club; pelola courts; polo clubs; private detective or walchman’ security
agencies, supper clubs and all other business establishment winose business activities are performed and consumed during
hight time,
In cases of night and day clubs, day clus, cocktal lounges, bars, cabarets, sauna bath houses and other similar
places of amusement, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospital git
1sbelow 18 years of age to wotk as such, For those who shall secure the Individual Mayor’s Permit on their 18™>birh year, they
shall present their respective baptismal or bith certificate duly issued by the local cul reistrar concemed.
i. Allother employees and persons who exercise their profession, occupation or calling within
iL The jusciton limits of the ety aside from those alteady specially mentioned in Section P02.
Section 3N.04, Time and Manner of Payment: The es prescribed in this Article shall he paid to the City Treasure upon
fling ofthe application for the fs ime and annually thereafter within the frst twenty (20) days of January and every quarter
thereafter. The permit fee is payable for every separate or district accupation or calling engaged in. Employer shall advance
the fees tothe city forthe employees.
Seétion 3N.05. Surcharge for Late Payment. Failure to. pay the fee prescribed inthis Avice within the time presoribad shall
subject a taxpayer to a surcharge of Twenty-Five Pervent (25%) ofthe orginal amount ofthe fee due, such surcharge shall he
paid at the same time and in the same manner as the tax due.
In case of change of ownership of partnership of the business as well as the location thereof from city to another, it .
shall be the duty of the new owner, agent or manager of such business to secure a new pemmit as required in his Article anc
pay the corresponding permit fee as though it were nei business.
Newly hired workers and / or employees shall secure’ their individual Mayor's Permit from the moment‘they era
actually accepted by the management of any business or industial establishment to starts working,
‘The individual Mayor's Permit so secured shall be renewed during the respective birth month ofthe
permit next following calendar.
Section 3N.36. Administrative Provisions.
a) The City Treasurer shall Keep a record of peisons in occupation and for calling not requiing govemment examination
andl the corresponding payment of fees required under personel data for eference purpose
b) Persons engaged in the above mentioned occupation or cafing with val! Mayor's Pemit shell be requied to
‘surrender such permit and the cotresponding Ofcial Receipt for the payment of fees to the city Treasurer ancl (0 the city of
[Mayor respectively for cancellation upon retirement or cessation ofthe practice ofthe said occupation or calling
Article 0. Permit Fee for the Conduct of Group Activities
Section 30.01. Imposition of Fee, Every person who shall conduct, or holt any prooram, or activity involving the grouging
‘of people within the jurisdiction ofthis city shall obtain Mayor's Permit therefore for every occasion of not more than five (51
hours ane play the City Treasurer the corresponcling fee in the following scherlule
1. Conference, meeting, rallies and, demonstration in
‘outdoor, in parks, plazas, roadlsistreats ‘One Hundred Pesos (P 100.00)
2. Dances Five Hundred Pesos (P500.00)
3. Coronation and ball "ve Hundred Pesos (2500.00
4. Promotional Sales ‘Qne Thousand Pesos (P1,000.00)
5. Other Group Activities, ‘One Thousand Five Hundred Pesos (P'100.00)
DoQ )
Section 30.02, . Time of Payment. The fee imposed! in this article shall be paid to the City Treasurer upon fling of
nplcation for permit with the City Mayor
Section 30.03. Exemption. Programs or activities conducted by educational, charitable, réligious and governmental
institutions fee to the public shalt be exempted from the payment ofthe fee herein imposed, provided, thal the corresponding
‘Mayor's Perit shall be secured accordingly. Programs or activities tequiting admission fees for attendance shall be subject
to the fees herein imposed even if are conducted by exempt entities.
Section 30,04, Administrative Provision. A copy of every petmit issued by the City Mayor shall be fumished to the Chief
(of Police or Staion Commander of the Philippine National Police (PNP) of the city who shail assign police officers tothe venue
ofthe program or activity to help maintain peace and order.
CHAPTERIV. SERVICE FEES
Aniicle A. Secretary's Fees
Section 4A.01, Imposition of Fees, There shell be collected the following fees from every person for copies recorts ancl
documents from the offices ofthis city.
Amount of Fee
(2) Forevery page or fraction thereof
‘ypeweten (not including the cetiicate
and notation
50.00
(0) Foreach cetificate of comectness (vith
‘seal of Office) writen on the copy or
attached thereto
iB
(6) Photocopy or any other produced by
copying mactine per page
eB
(@)— Feeto get a health data
Section 4,02, Exemption, ‘The fees imposed in this. Article shall not be collected for copies fumished to other offices andl
branches of the govemment for official business, except for those copies required by the Court at the request ofthe litigant, in
which case, charges shall be in accordance with the above:mentioned schedule.
Section 4A.03, Time and Manner of Payment. The fees shall be pail to the City Treasurer a the time the request, wien
or otherwise, for the issuance of a copy of any city record or clocument is made.
80Article B. Local Civil Registry Fees
Section 48.01. “Imposition of Fees. There shall be collected for services rehdered by the Cily Civil Registrar of this city the
‘allowing fees:
(2) Maniage Fees:
4, ~ Application for marriage floense 100.00
2 Marriage icense-fee 50.00
3. Mariage solamnization fee 100.00
4. Marriage registration fee 100.00
{b) For egistration ofthe folowing
1. Legitination 200.00
2 Adoption 200.00
3. Annulment of Marriage 200.00
4. DivorcefLegal Separation 250.00
5. Naturalization 500.00
6. Change of Name 3,000.00
7. Correction of name 4,000.00
8. Transcript of any civil registry document 200.00
9. Setyice Fee for migrant petitioner for change
of name 1,000.00
10. Service Fee for migrant petitioner
for correction of entry 3500.00
11. - Late Registration Fee for eight (6) years
ld and below Free
12 Late Registration Fee for eight (8) years
(ld and above 100.00
13. Certification Fee 50.00
{c] For certified copies of any document
in the register, for eaci page 50.00
(a) Burial Fees:
1.” Butial Fee 100.00
2 Transterof cadaver 200.00
3. Fee for exhumation of cadaver 200,00
4. Fee for emoval of cadaver 200.00
5.* Fee for cremation 500.00
Section 4B.02, Exemptions. The fee imposed in this Article shall not be collected in the folowing cases:
{a} Issuance of certified copies of documents for official use at the request of a competent court or other govemment
agency, except those copies required by courts atthe request of litigants, in which case Uve fee should be collected
(b) Issuance of bic certificates of chiklren reaching school age when such cattificates are required for admission to the
primary grades in a public school.
(c) Burial penn of a pauper, per recommendation af the City Mayor.
Section 48.03, Time of Payment. ‘The fees shall be paid to the Gity Treasurer before registration or issuance of the penn,
license or certified copy of local registry records or documents.
Section 4.04, Administrative Provision, A mariage’ license shall not be issued unless a certification is issued by the
Family Planning Coordinating Council that the apolicants have undergone lectures on family planning,
8]wa
Article C. Police Clearance Fee
Section 4C.01. Imposition Fee. There shall be paid for each police cleatance certificate obtained from, the Station
‘Commander of the Philippine National Potice of this city the folowing fees:
‘ Amount of Fee
1, Foremployment, scholarship, study grant
Aad other purposes not herounder specified 100.00
2, Forchange of ame 100.00
3... For application for Filpino ciizenshin 200.00
4. For passport ar visa application 100.00
5. - For firearms permit application 100.00
6. For PLEB clearance 100.00
Section 40.02. Time of Payment. The Service fee provided under this Article shall be paid to the City Treasurer upon
application for police clearance certificate.
Article D, Sanitation inspection Fee
Section 40.04. Imposition of Fee. There shall be collected the following annual fees from each business estabiishment in
this cily oF house for ren, for the purpose of supervision and enforcement of existing rules and regulations and safety ofthe
public in accordance with the following schedule: :
4) Financial insttutions, such as banks, pawnshops, money shops, insurance companies fnance anc aller investment
companies, dealers in securities and foreign exchange dealers:
ain Office P 250.00
Every branch thereof 200.00,
b) Gasoline servicefting stations 500.00
<) Private hospitals 1,500.00
<) Metical cinios and dental and anime hospitals 500.00
e} Dwellings ancl other spaces for lease or ren
1] Hotels, motes, apartels, pension irns, drive inns
Condotel 800.00
With 150 of more rooms 800.00
: With 100 to 149 rooms 600.00
‘With 50 to 98 rooms 400.00
With 25 1 49 rooms 300.00
With less than 25 rooms 700.00
2) Apaitments, petdoor 20.00
3). Houses for rent 20.00
4)” Donmitores, lodging or boarding houses
82m)
a}
‘More business in one places or establishment, the sanitary inspection pemit fee shall be imposed on the-business with the
Oo
With accommodations for
40 or more boarders or lodgers
45 6 39 boarders
less than 15 boarders oF lodgers
Institutions of learning
Media facilities
Telegraph, teletype, cable and wiveless
‘communication
‘Telephonelelectic and power companies:
Main Office
Evety branchistation thereof
Administration offices, display offices,
andor office of professionals
Peddlers
Convenience stores, stalls in Shopping Malls and Centers
Lending investors
Allother business, industrial, commercial,
Agricultural establishment not
Specifcally mentioned! above
With an area of 1,000 59. m. oF more
500 or more but less than 1,000 sq m.
200 oF more but less than 500 sq.m.
100 or more but lass than 200 sq.m
50 or more but less than 100 sq.m.
25 or move bur less than50 sq.m
tess than 25 sq,
400.00
250.00
150.00
600.00
150.00
150.00
400.00
200.00
100.00
20.00
100.00
200.00
4,000.00
800.00
500.00
300.00
200.00
100.00
50.00
0)
SS’
In the case where a single person, partnership or corporation conducts oF operates to
highest rate
Section 4D, 02. Time of Payment. The fees imposed in this Article shall be pak! to the City Treasurer upon fing of the
application for the sanitary inspection certificate sth the Cty health Offcer and upon renewal of the same every year
thereafter within the frst twenty (20) days of January.
Section 4D. 03, Administrative Provisions.
a)
The Ciy Health Cicer or his duly authorized representative shall conduct an annual inspection of all establishment
and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary
‘coneitions and property for habitation.90
ego ity Health Officer shall required evidence of payment ofthe fee imposed herein before he issued the sanitary
inspection certificate.
Article E. Service Fess for Health Examination
Section 46.01. Imposition of Fee. There will be collected a fee of Fifty Pesos (P50.00) irom any person who is given a
physical exantination by the City Health Officer or his duly aithorized representative, as required by existing ordinances,
AA fee of Twenty Five Pesos (P25.00) shall be collected for each additional copy of subsequent issuance of the copy of the
initial medical cerificate is issued by tre City Health Officer.
Section 4E.02. Time of Payment. The fee shall be paid to the City Treasurer before the physical examination is made and
the medical certificate is issued. ne
Section 4£.03, Aciitiistration Provisions. Individuals engaged ini an occupation oF working in the following establishments,
are hereby required to undergo physical and medical examination before they can be employed and once every six montis (6)
thereafter.
(2) __ Individuals engaged in an occupation or working inthe folowing establshnients, are hereby required to undergo
physical and medical examination before they carrbe employed and once every six (6} months thereafter.
1 Food establishment — establishments where food or drinks are manufactured,
Processed, stored, sold or served.
2. Public swimming or bathing places.
Dance schools, dance halls and nighiclubs - include dance instructor, hostess, cooks, bartenders:
waitresses, ete
4, Tonsorial and beauty establishment ~ include employees of barbers shop, beauty patos, hairdressing and
manicuring establishments, exercise gyms and figure slereriing saloons, facial centers, aromatherapy
establishment, et.
5, Massage clnios and sauna bath establishments ~ inchile masseurs; massage clinisauna bath attendants,
ate
6. ‘Hotels, motels and apariment, lodging, boarding, or tenement houses, and condominins.
(a}_- Owners, managers or operators of the establishment shall see to it tna their employees who are require! to undergo
medical exaniination have been issued the necessary medical certificates.
(b) The Cy Health Officer shall keep a record of medical examination conducted, and the copies of health certificates
‘issued indicating the name of the appicant, the date and purpose for which the examination wes made.
Section 4.04. Penalty. A fine of One Thousand Pesos (1000.00) shall be paid by the owner, manager or operators of the
establishment for each employee found to be without the necessary health cerificates.
84Article F Health Services Fee
Section 4F.01. Imposition of Fee ~ The folowing fees shal be imiosed upon for the laboratory tests and seminars that shal
be undertaken by the City Health Ofice ofthe City of Parafiaque under the Sanitation code, The fees shai be subject to
review andior reevaluation every five (5) years
Routine Laboratory Tests:
Urine Exam : 50.00
Stoot Exam (DFS) 45.00
Stoo! Exam (KATOKATS) : 100.00
Stool Exam (AEC) : 00.00
Pregnancy Test : 160.00
3c : 90.00
Platelet Count - 60.00
Hgbitcl : 60.00
Blood Typing - 80.00
Chest ray : 150.00
Drug Test - 300,00
HbsAg Test : 200.00
Sputum Exam : 60.00
Paps Smear - 50.00
Blood Chemist
FBS : 90.00
Cholesterol $0.00
Usie Acid : $0.00
BUN : 90.00
Creatinine - 90.00
Social Hygiene Tests:
Gram Staining : + 50.00
NSSIKOH Stain : 50.00
BHS AG 200.00
RPR - 60.00
Routine Urinalysis 50.00
Routine Fecalysis : 45.00
Sanitation/Health Certificates
Health Certificates : 30.00
Medical Cettifcstes : 50.00
STD Certificate : 100.00
Sanitary Inspection : 200.00
Renewal of Health Certificates 30.00+ ¢
OY eV
Fumigation of Business Establishment
With an area of $0 sq. - 200.00
‘Additional per sq.m. : 10.00
‘Bacteriological Water Exam - 150.00
Sanitary Clearance - 100.00
Food Establishment Classification : 100.00
Lost Card : 30.00
Fees for the accreditation of private laboratories
Application Fee for Accreditation - 41,000.00 (non-refundable)
Accrexitaton Fee 5,000.00
Renewal of Accreditation Fee = = 5,000.00,
‘Article G. Dog Vaccination Fee
Section 46.01. Imposition of Fee ~ There shail be colected/imposed from every owner of the dog a vaccination fee of One
Hundred Pesos {P100.00) for every dog vaccinated! within the teritorialjuisdicion of this city
Section 46, 02, Time of Payment: The fee shall be paid to the City Treasurer prior to the vaccination of the dog in close:
coordination with the city Agiiculture Office and the Office ofthe City Veterinarian.
Section 46,03, Administrative Provisions,
4, Vaccination Against Rabies ~ means the inoculation of a dog wit rabies vaccine ficensec! forthe species by
the Bureau of Animal industry, Department of Agriculture. Such vavéination must be performed by trained
individual irom BAU, City Vetetinarian Ofice and City Agriculture Office.
(a) Every dog 3 months of age and older should be submitted by the owner for vaccination against
rabies every year. Young dogs shall be vaccinated within tity (20) days after they fave reached
three ntonths of age.
(b) Duting free mass dog rabies vaccination campaign, every dog 3 months of age arid ole should
be submitted by the owner for vaccination. Dog not submitted on the scheduled date or within one
‘month thereafter shall be exterminated under the supervision of the City Rabies Control Authority
Becomes optional after a mass dog vaccination campaign covering atleast 80% of the dog population
2. It shall be the duty of each trained vaecinator when vaccinating any dog to complete certificate of rabies
veecination (in duplicate for each animal vaccinated.) The certificate shall include the following information
{a} Owners nam, adléress and telephone number if any
{b) Description of dog (color, sex, markings, age, name, species and breed if any)
(c) Dates of vaccination andl vaccine expiration if now
86@V0
(a)’ Rabies vaccination tag number
(2). Vaccine produced
(0° Vaccinator's signature
(@ Veterinarians icense numberlvaccinator's adress
The dog owner shall be provided with @ copy of the cetiicate. The veterinarianivaccinatar wil retain one
‘copy for the duration of the vaccination, A durable metal or plastic tag, serially numbered issued by the
veterinarianivaccinator, shall be securely attached to the collar of the clog,
NOTE: The above provisions may not apply in 2 mass vaccination program. During a free mass dog
veccination, the cost shall he done by the owner after the scheduled date
3. Dog Registration or Licensing - Evety dog shal be registered by thelr over upon reaching the age of 3
months and every year thereatter. Unvaccinatec| dogs registered after reaching the age of 3 months and dogs 3
‘months old and above not previously registered shall be vaccinated upon registration, The dog owner shall pay such
registration fee as may be determined by the City Council. The registration officer shall provide the owner with a
certificate of certification forthe dog and affix ta a distinguished cofar tag as proof of registration.
4. Elimination of Unregistered og — Unregistered dogs over the age of 4 months shall be seized and humanely
‘exterminated under the supervision of a licensed veterinarian of the City Rabies Control Authority or vaccinated
under the provisions of Section 3(4).
The licensed veterinarian! trained vaccinaior of the City Rabies Control Authority shall give the guidance om the
extermination methods to be used! (shooting, Poisoning, carbon dioxide or anesthetic overdase or cecapitation} ia a
different environment (erea of habitation, marketplace, rubbish dumps, open countryside, ef.)
‘The license veterinarian, trained vaccinatoy, the City Rabies Control Authority or a police officer may enter any land
{or the purpose of seizing or exterminating a dog which is liable tobe size under tis section
NOTE: Elimination is haséd on the presence or absence of a dog tag andlor a registration or vaccination certificate,
‘The City Veterinarian and the City Agricultural Officer is tasked to determine ofthe age of the dogs.
6 Reporting of Biting Inciclents - The owner of a dag which has bitten any person and the person who fas
been bitten shall, within 24 hours of the occurrence, report the incident of the City Rabies Control Authority,
2 heath care worker or a palce offer receiving such information wiho shall immediately transmit it ofthe
Ciy Rabies Authority for owestigation,, *
7. The owner of a dog which has bitten any person shall be, responsible Yor all the Treatment aid dog
examination.
8 Financial support for the activity shall be bome by the City Goverment and the Barangay Government.
Section 46.04 Penalty ~ Any clog ovmer who fails to abide by any af the provisions of his ordinance shall be subjected t6 a
fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice tothe provision of section 3(7)
It shall be the responsibilty ofthe City Rebies Control Authority to administer this ordinance, ancl to promulgate the
necessary rules and regulations for its implementation, Enforcement shall be the responsibilty of the City Rabies Control
Authority as defined under Section {ofthis atcHV QO
: CHAPTER V. CITY CHARGES
{{tis highty recommended thet 4 separate Market Code be prepared)
Article A. Fishery Rentals, Fees and Charges
Section 5A.0, Definit
ns, When used inthis Article
(a) Marginal Fisherman refers to an individual engaged in subsistence fishing which Shall be limited tothe sale, barter or
exchange of marine proctcts produced by hirnself and his immediate family. And whose annual net income from fishing does
‘not exceet! Fity Thousand Pesos (PS0,000.00} or the poverty line estabished by NEDA for the particular region or locality
whichever is higher.
(0) City Waters include not only streams, lakes and tidal waters within this city, not being the subject of private
‘ownership, and 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 from points where the boundary
lines ofthe city ta the sea at low tide and a tird parallel with the general coastline and fifteen (15) Kilometers from I
|c} Vessels include every sort of boat, craft, or other artificial contrivance used 25.a means of transportation on water
Section 5A.02. Fishery Rentals, Fees and Charges. This City shal have the exclusive authoity to grant the flowing fshery
piivleges within its city waters, impose renal, fees, or cages there from:
(2) Toerect fish corals, oyster. mussel, or other aquatic beds or bangus ry areas.
(0). To gather, teke or catch bangus fry, prawn fry or Kawag-Kawag or fry of other species and fish from ely waters by
nels, traps or other fishing gears. However, marginal fishermen shall be exempt ftom any rentais, charge or any other
imposition whatsoever.
Article B. Rentals of Personal and Real Properties,
‘Owned By the City,
(Rentals to be based at full cost pricing)
Section 58.04. Imposition. The folowing ratés of rental fees for the use of reel and-personal properties of this city shall be
collected:
Rate of Rental
(specify if annual, monthly, weekly, or daily)
14) Land only (pers4.m)
(a) Located in commercial! industrial area +100.00/ sq.m
{b) Others 50.001 sqm
2) Building (per sqm of floor area}
(a) Located in commercial industrial area 100.001 sq.m
) Others 50,00 sq.m
(Note: For mult ~storey sbiictures rates can be categorized based! on floor location as in ground :
for, comer, ele)
3) Vehicles and equipment (Note: List down)
884) Others Properties that may be ‘As may be decced by
acquired ater the promulgation the Sangguniang Panlungsod
ofthis orinance)
Section 56.02. Time of Payment. The fees imposed herein shall be, paid to the. City Treasurer or his duly authori
represeniative, before the use or occupancy ofthe property.
Article C. Service Charge for Garbage Collection
And User Charges
Section 5C.01. Imposition of Fee. Thete sliall be collected fom every owner or operator of a biisiness establishment an
annual gaibage fee in accordance with the following schedule
Section 5.02, Rate of Charges. Except as otherwise provided herein, garbage service, charges shall be collected quarterly
from every person (natural o judicial} engaged in business, occupation or cafing or any- undertaking in the city in acconance
with the folowing schedule:
Schedule A. Amusement pleces Rate per Quarter
1] Amusement centefs and establishment fi
‘with coin-operated! and machines, appliances
amusements rides and shooting galleries
sideshow booths and other similar
establishment with contrivances for the
amusements of customers, per contrivances 100.00
2) Billiard ancl or poo! halls tables 100.00
3) Bowling establishment
a) Automat, per lane 120.00
b} Non- automatic, per lane 100.00
4) Casinos 8,900.00
5) | Circuses, camivals & the like 2,000.00
6) Cockpits 2,400.00
7} Gymnasiums 400.00
8). Membership clubs, Associations or
Organizations:
1a) Serving foods, drinks and
Lodging teclties 1,900.00
b) Serving foods ard drinks 800.00
Without loeiging facilities
9) Nightiday clubs, disoos,cooktat@Q
ew Or
lounge ar bars, beer gardens, karaoke
or sing-alongs, cabaret or dance:halls:
a.) With ten (10] table and below 2,000.00
»,) Wit ten (10) tables and above 4,000.00
.) Per table in excess of en (10)
tabie 200.00
+10) Resorts and other similar establishments 3,000.00
11) Sauna baths and massage cries, per cublole 200.00
412) Theaters or cinema houses with seating
capacity of
a} mare than 2,000 persons 2,000.00
') 500 to 2,000 persons 1,600.00
Hess than 500 persons 1,200.00
13) Pelota courts, badminton courts, basketball courts,
tennis courts and other similar nature 200.00
Schedule B. Electric and Power Companies
4) Main offce or each power plant 10,000.00,
2) Every branch office thereof 4,000.00
Schedule C Financial Institution
4) Banks
a) Commercial banks (main office) 6,000.00
Every branch thereot 4,000.00
b) Saving banks (main office) 6,000.00,
Every branch thereof 4,000.00
)—Ruralbanks 2,000.00
2). Savings and Loan Association,
Insurance Companies, Pawnshop:
a) Main office 2,000.00
Every branch thereof
4,000.00
3) Financial and/or lending investors
estabisiment , money shops
a) Main office 2,000.00
Every branch thereof 4,006.00
b) Authorized dealer in foreign
‘curencies and stock brokers 1,000.00
90. oO 90
Schedule D Private Hospitals and Mecical Cines
‘with bed capanity for
1} more than 500 persons 6,000.00
2) 307 t0 500 persons 4,000.00
3) 154 to 300 persons 3,000.00
4) 101 to 150 persons 2,000.00
5} 7610 100 persons 2,000.00
6) St to 75 persons 1,200.00
7) 251050 persons 1,000.00
8) ess than 25 persons 800.00
Aaimal hospitals énd others 400.00
Schedule E Liquefied Petroleum:
Gas Dealer
4. Marketers 800.00
2. Dealer 400.00
Schedule F Market Stallhotders:
1) Public Markets
a] For each stalls with 100 or more
stalholders 100.00
b) For each stat with fess than 100 stalholders 80.00
2) Private markets:
a) Each stall 100.00
Slalhoklers with more than fie (5) sqiare meters and! oF rendering special services such as: pawnshops
appliances stores, banks, ard other similar establishment shall be excluded under the term stalholders and levied garbage in
accorciance with pertinent provisions ofthis Chapter
Schedule G Telephone Companies:
4) Main Office 8,000.00
2) Every branci station thereof 4,000.00
Other business not mentioned
1) with an area of 1,000 sqm or more 6,000.00
2 with an area of 700 sq.m but less than
1,000 sq.m. 4,000.00
3) with an area of 500 or more but less than
700 sq.m. 3,000.00
4) with an area of 300 or more but les than
500 sqm 800.00
5) with an area of less than 300 sq.m 400.00
Scheditle H Peddlers, Ambulant Vendors, Except
Delivery Van or truck 400.00
9ioO
Schedule! “Film shooting perday 200.00
Schedule _Allother business and othe’ service
‘agencies nol specifically mentioned above
1 Manufactures, producers and processors
a) factory with an aggregate area of:
1,000 sq.m oF more 6,000.00
500 or mate but fess than 1,000sq.m 4,000.00
200 of more but less than 50059. 3,000.00
100 or more but ess than 2005q.1n 2,400,000
50 oF more but ess than 100 sq.m +,800.00
25 or more but less than 50 sq.m 4,000.00
loss than 26 sq.m 400.00
On Contractors, independent, wholesalers, Dealers, distibutors, Repackers andl retailer with
an aggregate area of
4,000 sq.m or more 6,000.00
500 or move but less than 4,000sq.m 4,000.00
200 or more but less than 500 sq.m 3,000.00
100 or more bit less than 200 sq.m 2,000.00
50 or more but less than 100 sim 1600.00
25 or more but less than 50 sq.m 600.00
less than 25 sqm 00.00
Section 5C.03. Garbage Sevice Charyes for Muliple Business where there are two or more kinds of business subject to the
garhage charges, conducted in ihe same place or establishment by the same owner or operator, the charge to be collected
shail be that wich has the highest rate among the business concemed plus twenly five (25%) percent thereot, provided that
the total garbage fee shall not exceed Fifly Thousand Pesos (50,000.00) per annum.
Section $C.02, Time of Payment, The fees presciibed inthis Article shall be paid to the City Treasurer on or before the tenth
(10H) day of every month or the authorized representative wo shell collect the said fee from the establishment
Section 5C.03, Administrative Provisions:
2) For purposes ofthe imposition, the area of garbage collection shall only be the business area ofthe ety proper and
Public market
(b) The owner or operator of the aforementioned business establishnient shall provide for his premises the required!
garbage can or receptacle, which shell be placed in front of his establishment before.the time of garbage collection.
(c)___The Sanitary Inspector (forthe City Health Officer) shal inspect once every month ofthe said business estabvishment
to fine out whether garbage is properly disposed of.witin the premises,
(a) This Aticle shall not apply to business operators or establishments, which provide their ovn system of garlage
disposalcy C)
OV OV
Article D. Charges for Parking
Section 8D.01. Imposition of Fee, There shall be-collected fees for the use of city owned parking area or designaled stiezts
‘or pay parking in accordance withthe following schedule:
A.” Day Parking Rates
Vehicle Type Annual Daily
a} Light vehicle:
Five (5} pesos forthe fist hour plus two (P2.00) pesos per succeeding haut or a
Frection thereof,
b) Utility Vehicles:
Five pesos (5.00) pesos per hour ora fraction thereof
¢) Delivery Trucks:
ea (10.00) pesos forthe first our plus five (5.00) pesos per succeeding hour ora faction thereof
6} Overnight Parking Rates:
Fithly pesos (50.00} pesos fom 7:00 to 5:00 am
e} Towing fee of three hundred (300.00) and impounding fee of one hundred (100.00) pesositay shall be collected from
owners of vehicles who shall violate this Article,
Section 50.02. Time of Payment. The fees herein imposed shall be paid to the City Treasurer or to his duly delegated
representative won parking thereat,
Article E. City Hospital Service Fees
Section 5.01. Imposition of City Hospital Service Fees.
The following schedule of fees is hereby imposed for services ancl facities rendered by the city Hospital
Laboratory Senvices: Amount
1 Hemoglobin 25.00
2 Stool Exam. 30.00
3. Urinalysis 35.00
4 CBC 45.00
5. Platelet : 25.00
6. “Pregnancy Test 100.00
7. Widal Test 100.00
8. XMatching 120.00
9. Gran Staining 50.00
10. Urine Sugar 25.00
14, Bleeding Clotting 20.00
12, Malarial Smear 30.00
13. Occult Blood 40.00
14, RBCCout 16.00
15. HGBIHCT 25.00
16. WBCDIfl. Count 25.00
7. ESR 25.00
18 AEB. 50.00Bloor Chemisty:
1 FBS 70.00
2 BUN 75.00
3." Cholesterol 75.00
4. Creatinine 70.00
5. Uric Acid 70.00
8 TB.B1B2 120.00
7. Total Prof ALBIAG 120.00
8. SGOT 70.00
® SGPT 70.00
10. CTBT 25.00
11, BUA 70.00
12. HBSIAG 20.00
13. Pap smear ‘ 30.00
wo ECG. 80.00
Radiology Services:
1. Chest X-Ray 100.00
2 Cervical Spine 140.00
3. Thoraco-Lumibar Spine 460.00
4. Lumbo Sacral Spine 160.00
5. Pelvis AP 140.00
6. TCage 140.00
7. Cawvical 140.00
8. Skull Pedia & Adult) 460.00
9. -Zygomatc Bone 140.00
0. Parasanat 170.00
11: Nasal Bone 140.00
12. Mastold 170.00
13, Waters View 149.00
14. Shoulders AP 140.00
15. Humerus AP-L 140.00
16. Elbow AP-L 140.00
17. Forearm AP-L 140.00
18 Wrist AP-L 140.00
19. Hand 140.00
20. Thumb 140.00
21, Hip Joint 140.00
22. Thigh 140.00
23.. Knee . 140.00
24. Leg 140.00
25. Anke 140.00
26. Foot 140.00
27. Clavie 140.00
28. Mandible 140.00
29.. Plain Abdomen 140.00
30. Plain KUB 140.00
Special Procedures:
1. KUBIVE 500.00
2 UGS 500.00
3. Barium Swallow 450.00
in. Patentdnission
94OV On
t Accommodation 50.00
2. Delivery Room 150,00-200.00
3 Nursery 30.00
4 Anesthesia 30.00
5. Miscellaneous 50.00
6. Health Certificate 50.00
Section 5E.02, Time and Manner of Payment, The Fees herein shall be pad upon application of after the extension of
service. In no case shall deposit be required in emergency cases requiring immediate attention
Section 5E.03. Exemptions, Residents who are certified by the assigned City Officer as indigent and! upon approval by the
City Mayor may be exempted from the payment of any oral fees inthis schedule.
An indigent is one who belongs to a family whose family income does not exceed 750,000.00 per year of the poverty line
establistied by NEDA, Whichever is higher.
SECTION 5, 04, The amount collected from the fees and charges under the section shall accrue to a special acoount in the
general fund shall be used exclusively for the purchase of medicines, medical supplies and equipment and the’ general up
keep of the Parafaque City Hospital and the receipts, vansferees, and expenclitures shall be propery takes up these under
Article F, Cemetery Charges
Section 5F.01. Imposition of Fees. There shal be colecied the folowing rental fees for a petod of years
forthe rental of Gy Cemetery los:
‘Adult Niche Child
a) Rental fee for each burial lot 500.00 250:00
b) Second Layer 3865.00 187.50
©) Third Leyer 250.00 128.00
Section 5F.02, Time of Payment. The fee shall be paid to the City Treasurer upon application for a butial permit prior to the
Construction thereon of any stricture whether permanent or temporary, of to ine interment of the deceased. Thereafter. the
‘ge shall be paid within twenty (20] days before the expiration ofthe period
The fee shall not be collected in a pauper’ burial, upon recommendation ofthe City Mayor.
‘Section 5F.03. Administrative Provisions.
a) —_Asused in this Article, City Cemetery shall refer to the lot owned by this city located at Brgy. San Dionisio,
by A Standard Cemetery lot shall be three (3) meters long anc!) meter wide or three (3) square meters
c) Except in cases allovied under existing laws and regulations, no person may be buried or interred, permanently or
temporarily, other than in properly designated cemeteries or burial grounds.
4) In ation to the burial permit, a cortticate of death issued by the attendiig physician or City Health Officer oF, if no
medical officer is avilable; by the City Mayor, City Administrator, or any member of the Sangguniang Panlungsod shall be
require.
bt9@O0 gO
2} Any Construction of whatever kind or nature n the public cemetery whether for temporary or pefpetual use, shall only
be allowed after the-approval of a permit issued by the City Mayor, upon recommendation of the City Health Office
f) Incase a Lessens intends fo renew the lease after ts termination, he must form the City Treasure within tity (30)
days before the expry date ofthe lease, and shall pay the coésponding fees therefore.
9g) Itshallbe the duty ofthe City Treasurer to prepare and submit tothe City Mayor alist of te leases that are to expire
{6} days prior tothe expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his leas. two
(2] weeks prior to the expiration date of the ease.
h) The City Treasurer shall keep a register in account of the cemetery together with such aclditional information as may
bbe required by the Sangguniang Paniungsod.
Article G, Slaughter and Cotal Fees
Section 56.01. Imposition of Fees. Thete shall be imposed the folowing
(2) Permitfee to Slatighter. Before any animals is slaughtered! for public consumption, a’ permit fee therefore shal
secured from the City Veterinarian or his duly authorize representative who wil! determine whether the animal is fi for human
constimption, thu the Cily Treasurer upon payment of the corresponding fee, as follows,
Per Head
Large cattlerorse P 6.00
Hogs 3.00
GoatiSheep 2.00
Chicken er)
(b) Slaughter Fee. The fee shall be paid 1o cover the cost of serve inthe slaughter of animals atthe City Slaughterhouse.
in accordance withthe following rates;
Large cattlerHorse P 500
Hogs 3.00
GoatiSheep 2.00
Chicken aso
(c) Corral Fee, per head, per day of fraction thereof:
Large catleHorse 5.00
Hogs 3.00
GoatSheep 2.00
Chicken 0.50
Section 56.02 Prohibition. __Permitto slaughter shall not be grarited nor the corresponding fee on animals conclemned
by the City Veterinarian,
Section 56,03 Time of Payment.
(a) Pemnit Fee. The fee shall be pait to the City Treasurer upon application for a permit to staughter with the City
Vetarinarian,
%)
(c)
Sleugfter Fee. The fee shall bé paid to the City Treasurer or his duly authorized representative before the
slaughtered animal is removed from the public slaughterhouse, or before the slaughtering ofthe eniml it takes plsoe
elsewhere outside the public slaughterhouse.
Corral, Fee, The fee shall be paid to the City Treasurer before the animal is Kept in the city corral or any place
designated as such. ithe animal is kept inthe corral beyond the period For, the fees due on the unpaid period stil
first be paid before the samme animal is released from the corral
Section 56.04 Time of Payment
(a)
o
{e}
(dy
The slaughter of any kind! of animal intended for sale shall done oily in the city slaughterhouse designated as
such by Sangguniang Panlungsod. The slaughter of animals intended for home consumption may. be clone
elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal
slaughtered for home consumption shall not be sold
Belore issuing the permit for the slaughter of large cattle the City Treasurer shall require for branded cat,
production of the certficate of ownership and certificate of transfer showing fle in the name of the petson
‘applying for the pert if he is not the original owner. tf the applicant is not the original ovmer, ancl there is no
certlicate of transfer made in his favor, one such certificate shall bé-issuedl and the corresponding fee to be
collected therefore.
For unbranded cattle that have not yet reached age of branding, the City Treasurer shall require such evidence
8 will be satisfactory to him regarting the, ownership of the animal for which permit to slaughter has been
requested,
For unbranded cattle ofthe require age, the necessary certificate of owership andi‘or transfer shall be issued
‘and the corresponding fees collected therefore before the slaughter permit is granted
Before any’ animal is slaughter for pubic consumption, a pemit therefore shall be seoired from the City
Veterinarian or his duly authorized respective, through the City Treasurer, The permit shall bear the date ancl
‘ionth of issue and the stamp of the City Veterinarian, as well as the.page of the book in which said permit
number is entered and wherein the name of the permitee, the kind anc! sex of the aninval to be slaughtered!
appeals.
‘The pemnt to slaughter as herein required shall be kept by the owner to be posted in a conspicuous in his her
stall at all times.
7CHAPTER VI- COMMUNITY. TAX
Section 6A.01. Imposition of Tax. - There shall be imposed a community tax on persons, nalwal or juridical, residing in the
city
Section 6A.02. Individual liable to Commiunity Tax. Every inhabitant of the Philippines who is a resident of this city
eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least tity (30)
consecutive working days during any calendar year, or who is engaged in business oF comporeiion, or who owns reel property
with an aggregate assessed value of One thousand (P 1,000.00) Pesos or more, or who is required by law to fle an income tax
retum shall pay an anniial community tax of Five
(P5.00) Pesos and an anrwal additional tax of One Peso (P1.00} for every One Thousand! Pesos (P1,000,00) of income
Fegarrless of whether from business, exercise of profession or from the property which in no case shill exceed Five Thousancl
Pesos (P 5,000.00}
In the case of husband andl wife the additional tax herein imposed shall be based upon the total property owned by then and
the total gross receipts or earnings derived by them.
Section 6A.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or oiganized
whether domestics or resident - foreign, engaged in orcloing business in the Philippines whose principal ofice is located in
this city shall pay an anijual Community
Tax of Five Hundred Pesos (P500.00) and an ackltonal tax, which inno case, shall exceed Ten Thousand Pesos in
accordance with te following schedule
(a) Forevery Five Thousand (P5000.00) Pesos worth real propery in the Philippines owned by i's during the preceding
year based! on the evaluation used in the payment of real property tax under existing laws, found in the assessment rolls of
this city where the rel property is sitated- Two (P2,00) pesos; and
(b) For every Five Thousand (P5000.00) Pesos. of gross réceipts or eanings derived by il from its business in the
Philippines during the preceding year - Twa (P2.00) Pesos. : :
Thee dividends received by a corporation from enoter corporation shal, forthe purpose ofthe additional tax, be consilered @s
part of the gross receipts or eamings of said corporation
Section 64.04, Exemation
The following are exempted from the Conimnunity Tax
(a) Diplomatic and consular representatives; and
(b) Transient visitors ween their stay in the Philippines does not exceed three (3} months.
Section 6A.05. Place of Payment, The Commurity Tax shall be paid in the Office of the City Treasurer or to the deputized
Barangay Treasurer
Section 6A.06. Time of Payment; Penalties for Delinquency:
(a) The Community Tax shall accrue on the fist (1) day of January each year which shal pad no later than the last date.
February of each year
(0) IF person reaches the-age of eighteen (18) years or otherwise loses the benefit of exemption on or before the ast day of
June, he shall be liable for the community tax on the day reaches such’age or upon the day exemption ends. However. if @
person reaches the age of eighteen (18) years oF losas the benefit of exemption on or before the last day of March, he sha
have twenty (20) days to pay Community Tax without becoming detinquent,
98\ a
iY
{c}. Persons who come to resie in the Philippines or reach the age of eighteen (18) years on or after the fist (1) day of July
of any year, or who cease to belong to an exempt class on or after the same dae, shall not be subject tothe: Community Tax
for that year
(0) Corporations established and organized on or before the last day of June shall be lable for the Community Tax for that
year. But corporations established ancl organized on or before the last cay'of March shall have twenty (20) days within to pay
Community Tax without becoming detinguent, Corporations established ark! organized on or after the first day of July shall not
be subject to the Community Tax for that year
(o} ifthe tax is not paid within the time prescribed above, there shall be acided to the unpaid amount an interest of twenty-
‘our (24%) percent per‘annum fromthe due date until itis paid.
Section’ 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation
tugon payinent of tne Community Tax. A Community Tax Certiicate may also be issued! to any person ar corporation not
subject tothe Gonrmunity Tax upon payment of One Peso (Pt.00),
Section 6A.08, Presentation of Community Tax Certificate on certain Occasions.
{a} When an indiviival subject to the Community Tax acknowledges any document before a notary public, takes the oath of
office upon election or appolriment to any position in the govemment seivice; receives any license, certificate, or permit from
any public authority; pays eny tax or fee, receives any money from public funds, transacts any official business; or receives
any salary or wage fom any person oF corporation, it shall be the duty of any person, officer or corporation with whom such
transaction is made or business done or from whom salary or wage is received to require Such individual to exhibit the
Community Tax Certificate
‘The presentation of Community tax Certificate shall not be required in connection withthe registration ofa voter.
(b} When through its authorized officers, anj corporation subject to the Comnurity Tax receives any license, cereale or
permit from any public author, pays any tax or free, receives money from public funds, or tansacts other official business it
shall be thé duly of the public official with whom such transaction oF business is macle or done, to require such corporstion to
exhibit the Community Tax Certificate,
(¢} The Community Tax Certificate required in the two preceding paragraphs shall he-the one issued for the current yea.
except for the period from January until the Fifteenth (15) of Apdl each year, in which case, the certicate issued for the
preceding year shall suffice.
Section 6A.09, Collection and Allocation of Proceeds of the Community Tax.
{a} The City Treasurer shall deputze the Barangay Treasurers, subject to existing laws and regulations, to
to collect the Community Tax payable by individual taxpayers in their respective juisdicions; provided, however, that said
Barangay Treasurer shall be bonded in accordance with existing laws:
(b) One Hundred Percent (100%) ofthe proceeds.of the Community Tax actually and directly collected by the Gity Treasurer
stall accrue entely tothe general fund ofthis City
Te proceed of the Coninuity Tax collected through the Barangay Treasurers shall be apportioned as follows:
(1) Fifty (60%) percent shall accrue to the general fund ofthe city; and
{2} Fifty(50%) percent shall aceru to the Barangay where the tax is collected.
99iY
CHAPTER VIl, GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of City Taxes
and Other Impositions.
Section 7A.01, Tex Period, Unless otherwise provided in this Ordinance. the tax period for all local taxes, fees, charges
imposed under this ordinance shall be te calendar year.
Section 7A,02, Accrual of Tax. Unless otherwise provided! in this ordinance, atl taxes and charges imposed herein shal
accrue on the fist (1*) day of January of each year, However, new taxes, fees or cliarges in the rate of existing taxes, fees or
charges, shall
accrue on the fist (19 day ofthe quarter next folowing the atfectvty of the Ordinance imposing sucht nev levies or taxes.
Section 74.03, Time of Payment. Unless specifically provided herein, al taxes, fees, and charges imposed in this Ordinance
shal be paid witha the frst twenty (20) days of January ar each subsequent quarter as the case mayie.
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 twenly five percent (25%) of the orginal amount of tax due, such surcharge to be paid
at the same time and in the same manner as the tax due,
Section 7A.05, Interest on Unpaid Tax. In eddition’to the surcharge imposed herein, where the amount of any other revennte
‘due to the city exceot voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract,
expressed orimpfed, or ypoi the occurrence ofthe event which has given rise to its collection, there shall be collected as part
of that amount an interest atthe rate not to exceed two percent (2%) per manth from the date itis due until paid, but in. no
case shall the tote interest on the unpaid amount or 2 portion thereof exceed thity- six (35) months.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in ful prior 1o the
extension, the interest above-mentioned shall be collected on the unpaid amount fiom the date i becomes originally due until
fully paid
Section 74.06. Collection, Unless otherwise specified, al taxes, fees, and charges due to this city shall be collected by the
City Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby
authorized, subject to the approval of the City Mayer, fo promulgate rules ancl regulations for the proper and efficient
adiministration and collection of taxes, fees and charges herein levied and imposed.
Section 7A.0T, Issuance of Receipts. I shall be the duly ofthe Cty Treasurer or his authorized representatives to issue the
requited official receipt to the person paying the tax; fee or charge wherein the date, amount name of the person paying axl
the account for which itis pad, are shown,
The Ordinance Number and the specie section thereof upon which calletions are hased! shall invariably be indicated on the
face of all ficial receipts acknowledging payment of taxes, fees, or charges.
Section 7A.08, Record of Persons Paying Revenue. It shell be the duly of the City-Treasurer to keep a record
alphabetically arienged and open to public inspection during office hours ofthe names of all pérsons paying taxes! fees , ax!
charges. He shall, as far as practicable, established and keep current the appropriate tax roll for each kind of tax, 162 oF
charge provided inthis ordinance,
100Qe
Section 7A.09, Accounting of Collection. Unless otherwise provided in this Ondinance and other existing laws ane
aidinances, al mories collected by virtue of this Ortinance. shal be aocounted for in accordance with the provisions of
existing laws, rules, and regulations and cretited tothe General Fund ofthe Cty
Section 7A. 10. Examination of Books of Accounts. The City Treasurer shall, by himself or through any of his deputies
uly authorized in writing, examine, the books of accounts and other pertinent records of the busiiess within the ety, and
Subject to city taxes, to ascertain, assess and collect the true and correct amauint ofthe tax due from the taxpayer concerned
Such examination shall be made during regular business hours once every year for avery tax petiad, which shall be the year
immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be
certiied to by the examining oficial and such certticate shall be made of record in the books of accounts of the taxpayer
concemed :
In case the examination herein authorized is to be made by a duly aullorized deputy of the City Treasurer, there
shall be wiritien authority issued to the former which shall saécifcally state the name, address and business of he taxpayer
wiose books of accounts and pertinent records are to be examined. The date and place of such examination, and the
procedure to be followed in conducting thee same.
For this purpose, the recards of the Revenue Distict Office of the Bureau of lateral Revenue shall be, msde
available tothe Ciy Treasurer, his deputy or duly authorized epresentatve
The forms end the guidelines to be observed for the proper ard effective implementation of this Section shall be
those preserved by he Department of Finance
Section 7A11. Accrual to the General fund of Fines, Costs and Forfeitures, Uniess otherwise provided by lavr ar
cortinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation to any city ordinance shail
accrue tothe General Fund ofthe city.
Article B, Civil Remedies for Collection of Revenues
Section 78.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a fin.
supettor to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative oF judicial
action, not only upon any property or rights therein which may be subject to lien bul upon also property used in business.
‘occupation, practice of profession o° caling, or exercise of privilege with respect to which the lien is. imposed. The lien may
only be extinguished upon full payment of the delinquent local taxes, fees, end changes including related surcharges and
interest
Section 78,02, Civil Remedies, The civil remedies forthe colection of local taxes, fees or charges, and related surcharges
ani! interest resuling from delinquency shat be:
(a) By _aciministative action through distraint of goods, chattels or effects, and other personal property of whatever
character. including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal propery,
and to levy upon real property and interest in or rights to real property; and
(b) —_Byjuditial acon.
Either of these remeclies or all may be pursued concurrently or simultaneously at the discretion of the City Treasure
101Section 78.03, Distraint of Personal Property, The remedy by distant shall proceed as folows,
a) Seizure. Upon failure of the person owing any locabtax, fee or charge to pay the same at the ime require, the City
Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any
personal property subject to the lien, in sufficient quantiy to salisty the tax, fee or charge in question, together with any
increment thereto incident to-delinquency andl the expenses of seizure, In such case, the City Treasurer or his deputy shall
issue a duly authenticated certificate based upon the records ofthis office showing the fact of delinquency and the amount of
the tax, fee or charge and penally due. Such cerificate shall seive 2s sufficient warrant for the distrait of personal property
aforementioned, subject to the taxpayers right to claim exemption under the provisions of existing laws. Distrained personet
propety shall be sok at public auction inthe manner herein provided for
(b} Accounting of Distained Goods. The oficer executing the distant shall make or cause to be made an account ofthe
‘Goods, chattels or effects detrained, a copy of which signed by himself shal be lt ether with the ovmer or person frm winose
Possession the goods, chattels, or effects ate taken, of atthe dweling or place of business of that person and with someone
‘of suitable age and discretion, to which list shall be added statement ofthe sum demanded and a note of the time and place
of sale
(6) Publication. The oficer shall fortiwith cause a notification to be exhibited in not less than three (3) conspicttn's
places in the tenitory ofthe local govémment units where the cistrit is mace; specifying the ime and place of sale, and the
articles detained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the
propery as above specified and the publication or posting ofthe natice. One place forthe pasting of the notice shall be atthe
Office of City Mayor.
) Release of Disttained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all
proper charges are paid to the aficer conducting the same, the goods or effects dlstrained shall be restores! to the owner
{2} Piocedute of Sale, At the tine and place fixed in the notice, the officer conducting the sale shall sel the goot!s or
effects so dlistrained at public auction to the highest bidder for cash. Within five (5) clays after the same, the City Treasu
shall make a repor ofthe proceedings in wing to the City Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days fiom the date of
clstraim, the same shall he considered! as sold to the local government unit concemed for the amount of the assessment
made thereon by the Commitee on Appraisal an to the extent ofthe same aniount;the tax delinquencies ‘shell be cancele\!
Said Comittee on Appraisal shall be composed of the City Treasurer as Chaitman, with @ representative af the
Commission on Audit and the City Assessor as Members
(0 - Disposition of Proceeds. The proceeds of the sale shall be agplied to satisfy the tax including the surcharges,
interest, and other penaties incident to lefnquency, and the expenses ofthe distraint and sale, The balance over ancl above
‘what is required to pay the entre claim shall be returned tothe owner of the property sold, The expenses chargeable upon the
seizure ant sale shall embrace only the actual expenses of seizure and preservation ofthe property pending the sale, and no
charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in'lke manner, be-distrained until the full amount de, inching all
expenses, is collected,
(q} Levy on Real Property. After the expiration of the time required paying the clelinquency tax, fee oF charge, real
property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent
taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certicate showing the name of te taxpayer and
the amount of the tax, fee, or charge, and penalty due from him, Said certficate shall operate with the force of a legal
‘execution throughout the Philippines.” Levy shall be effected by writing pon sail certificate of description of the properly upon
which levy is made. At the same time, written notice ofthe levy shall be mailed to of served upon the Assessor and Register
102~
S
of Deeds of the city who shall annotate the levy an the tax dedtaration and certificate of tile of the property, respectively, and
the delinquent taxpayer or, ithe be absent fom the ciy, to.his agent or the manager of the business in respect to which the
‘iability arose, or if there be none, to the occupant of the properly in question.
tn case the levy on real property is not issued belore or simultaneously with the warrant of distrant on personal
property, and the personal property ofthe taxpayer isnot sufficient to satisfy his delinquency, the Cty Treasure, shall within
thirty (20} days afler execution ofthe distant, proceed with te ley on the taxpayer's real property.
A report on eny levy shal, within ten (10) days after receipt of the warrant, be submited by the levying officer tothe
Sangguniang Paniungsod.
(0) Penalty for Faure to tssue and Execute Warrant. Withoit prejudice to criminal prosecution under the Revised Penal
Code and other applicable laws, the City Treasure. if he falls to issue or execute the warrant of cistraint oF levy after the
expiration of the time prescribed, or i he is found guity of abusing the exercise thereaf by competent authority, shall be
automaticaly be dismissed from the service after cue notice and hearing
(i) Advertisement and sale. Within thity (20) days after levy, the city Treasurer shall proceecl to publeity adverse for
sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale, and such
‘advertisement shall cover a period of atleast tity (30) days. It shal be effected by pasting a notice at the main entrance of
the city hall and in a public conspicuous place in the barangay where the real property is located, and by publication once a
Week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of
taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the
taxes, fees or charges are levies, and a short by publication once a week for three (3) weeks in a newspaper of general
circulation inthe cly, The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, anc
the time and place of sale, the name of taxpayer against whom! the taxes, fees or charges are levies, and a short description
of the propery to be sold. Al any time before the date fixe for the sale, the taxpayer may stay the proceedings by paying tl
taxes, fees, charges, penalties and interests. If he falls todo so, the sale shall proceed and shall be held either atthe mein
entrance of the City Hall or on the propeity to be soli, or at any other place as determine by the City Treasurer, conducting
sale ancl specified in the notice of sale.
Within thity (90) days after the sale, the City Treasurer of his deputy shall make a report of the sale to the
Sangguniang Panlungsod, ard! which shall fonm part of his tecords. After consultation wi the Sanggimiang Panlungsod. and,
‘Which shall fom part of his records. After consultation with the Sangguniang, the City Treasurer shall make and deliver to the
purchase a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchase
and setting out the exact amou of all axes, fees, charges and related surcharges, inlerest, or penalties: Provied, however
that any excess in the proceeds ofthe sale over the claim anc! cost of sales shal be turned over to the owner ofthe property.
The City Treasurer may, by a duly aparoved ordinance, advange an amount sufficient to defray the cosis of collection by
means of the remedies provided for in this Ordinance, including the preservation of transportation in case of personal
property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon,
Redemption of Property Sold. Within one (1} year from the cate of sale, the delinquent taxpayer or his representalive
stall have the right o redeem the property upon payment fo the city Treasurer of the total amount of taxes, fees oF charges.
and related surcharges, interest or penalties from the date of delinquency tothe date of sale, plus interest of not move than
two percent (2%) per mionth on the purctase price fom the date of purchase tothe date of redemption. Such payment sha
invalidate the certificate or redemption from the City Treasurer or his representative
‘The City Treasurer or his deputy upon suirender by the putctiaser of. the certificate of sale previously issuet! to him.
shall forthwith return to te tater the entre purchase price paid by him plus the interest of not more than two percent (2% er
month herein provided fo, the portion of the cost of sale and other egitimate expenses incurred by him, and said propenty
thereafter shall be free from the lien of such taxes, fees or surcharges and other related surcharges, interest, penalties.
3Y &
The owner, shall not, however, be deprived of the possession 6 said property and shall be entitled to the rentals anc
other income thereof until te expiration ofthe time allowed for its redemption.
(&)__ Final Deed of Purcliaser. iri case the taxpayer fails to redeem the property. as proviled herein, the City Treastrer
shall execute a deed conveying to the purchaser so much of the property as has been sol, fee from the liens of any tases,
fees, charges, related surcharges, interest and penalties, The deed shalt suficlenty recite all the proceedings upon whic the
valiity of te dale depends.
(Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property acivertised for
sale 2s provided herein oF if the highest bid is for an amount insuffcient'to pay than taxes, fees, or charges, related
surcharges, interes’s, penalties and cost, the City Treasurer shall purchase the property on behialf.of the city to satisfy the
claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the recor of his
office. It shall be the duiy-of te Registrar of Daeds concemed upon registration with his office of any such declaration of
forfeiture to a transfer the tile-of the foreited with his office of any such dectaratton of forfelture.to transfer the tile of the
forfeited property to this city without the necessity of an order from a competent court
Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property to the
City Treasurer the ful amount of the taxes, fees, charges ancl related surcharges, interests or penalties, and the costs of sale.
IF the property is not redeemed as provided herein, the ownership thereo shall be fully vested onthe city,
(m) Resale of Real Estate Take for Taxes, Fees, or Chaiges. The Sangguniang Panlungsod may, by a duly approved
‘ordinance, and upon notice of not ess than twenty (20) days, sell and dispose ofthe real property acquired the preceding
paragraph at public auction. The proceeds of the sale shall accrue fo the general fund ofthis city
(0) Collection of Definquent Taxes, Fees, Charges or Other Revenues Through Judicial Action, The city may force: te
Collection of delinquent taxes, fees, charges oF other revenues by ciuil action in any court-of competent jurscliction. The cn
action shall be fied! by the cily Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, has
implemented unter Article 284 ofthe Implementing Rules and Regulations {IRR}
(0) “Further Distraint or Levy. The remedies by Distraint and levy may bé repeated of necessary until the full amount due.
including all expenses is collected
(p) * Personal Property Exempt from Distraint of Levy. The following shall be exempt from distraint and the levy.
attachment thereof fer delinquency inthe payment of any foal tax, fee or charge, inching the related surcharge and interest
ff Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
(One (1) horse, co, carabao, or other beast of burden, such as the delinquent taxpayer may select, anc
necessarily used by him in his occupation;
3, His necéssary clothing, and that of al his family
4. Household fumiture and utensils necessary for housekeeping and used for the purpose by the delinquent
taxpayer, such as he may select, df a value not exceeding ten Thousand Pesos (P10, 000.00);
5, Provisions, incuding crops, actualy provided or fantily use suficient for four (4) months;
6. The professional ibrarias of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the otal value of Ten Thousand Pesos
(P10, 000.00) by the lawful use f which a fisherman eams his ivelinaod:; and
8. Any mateials or article forming part of a house or improvement of any real property
todArticle C. Taxpayer's Remedies
Section 7C.01. Periods of Assessment and Collection,
(2] oval taxes, fees, or charges shall be aésessed within fve (5) years from the date they became due, No action for
the colection of suoh taxes, fees, or charges, whether axiministrative or juicial, shall be instituted atte the expiration of euch
Period: Provided, however, that taxes, fees and charges assessed before the aflectviy ofthe LGC of 1981 may be assessed
Within a period of three (3) years from the date of assessment i
(0) In-case of fraud or intent t invade the payment of taxes, fees, or charges, the same may be assessed with ten :10}
years from discovery ofthe fraud or intent to evade payment
(¢) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or
juridical acon. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and
charges assessed before the affecily of the LGC of 1991 may be assessed within a period of three (3) years from the-date
of assessment.
(@)_ The cunning of the periods of description provided in the preceding paragraphs shall be suspended for the time
during which
1.» The treasurers legally prevented from making the assessment of collection;
2. The taxpayer requests for reinvestigation and executes a waiver in writing before expiration of the period
within which to assess or collect; and
3. The taxpayers out of the county or otherwise cannot be locate.
Section 7C.02. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct
taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or char
the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest withthe
City Treasurer contesting the assessment; otherwise, the assessment shal become final-and executor. The City Treasurer
shall decide the protest within sixty (60) cays from the time ofits fling. In'cases where the protest is denied, the taxpayer
shall have thy (30) days ffom the receipt of denial or fonn the laps ofthe sixty ay period prescribed herein within which to
appeal withthe court of competent jurisdiction othenwise the assessment becomes conichisive and urappealable
Section 7C.03, Claim for Refund of Tax.Credit. No case or proceecting shall be maintained in any court for the recovery of
any tax, fee, oF charge erroneously or illegally collected uni @ written claim for vefund or credit has been filed with the City,
Treasurer. No case or proceeiling shall be entertained in any court after the expiration of two (2) years from the date of
paymeitt of such tax, fee, or charge, oF from the date the taxpayer is entilled to a refund or ered
Section 70.04. Legality of this ‘Code. Any question on the constitutionalily or legality of this Ordinance may be raise én
‘Appeal within thirty (30} days from the affectivity thereof to the Secretary of Justice who shall render. a decision within sixly
(G0) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending
affectivity of those Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within
thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon
the appeal, the aggrieved party may file the appropriate proceedings with a cout of competent jurisdiction.QD
Article D. Miscellaneous Provisions
Section 70.01. Power to Levy other Taxes, Fees or Charges. The city may exercise thé power to levy taxes, fees or
charges on any base or subject not otherwise specifically enumerated herein of taxed under the, provisions of the National
Internat Revenue Coce, as amended, or other applicable laws: Provided, thatthe taxes, fees or charges shall nat be unjust,
excessive, oppressive, confscatory of contradictory to declared national policy. Provided. futher, thatthe ordinance levying
‘such taxes, fees or charges shall not be enacted without any prior public conducted forthe purpose.
Section 70.02. Publication of the Reventte Code. Within ten (10} days after ts approval, a certified copy of this Ordinance
shall be published in fll for three (3) consecutive days in @ newspaper oflocal circulation. Provided, however, tha in ¢
Where there are no newspapers of focal circulation, the same may be poste in at Ieast two {2} conspicuous and puicly
abcessible places.
Section 70.03, Public Dissemination of this Code. Copies of this Revenue code shall be furnished to the City Treasurer
for public dissemination,
Section 70,04, Authority to Adjust Rates. The Sangguniang Paniungsod shall have the sole authority to adjust tax rates
as prescribed herein not oftener than once every fve (5) years, but in no case shal! such adjustment exceed ten percent
(10%) ofthe rates fixed under his Code.
Section 70.05. Withdrawal of Tax Exemption Privileges. Unless otherwise providet! in this Revenue Code,_ tax
‘exemptions for incentives granted to, or presently enjoyed by all persons, whether natural of judicial, including govemment-
owned or controlled corporations, except local water districts, cooperative duly registered under RA 6938, non-stack and non-
profit hospitals and educational institutions, business enterprises certified bythe Board of lavestment (BO!) as pioneer or nan-
pioneer for a petiod of six (6) and four (4) years, respectively, from the date of registration, business ently, association. or
cooperatives registered under RA 6810, and printer andlor publisher of books or other reading materials prescribed by DECS
as school texts or references, insofar as receipts from the printing andlor publishing thereof are concemed. are hereby
withelaven.
106D
CHAPTER VIIl. GENERAL PENAL PROVISIONS.
Section 8A.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of
this Orainance or the rules or regulations promulgated by authority ofthis Ordinance shal, upon conviction, be punishec| by a
fine of not less than One- Thousand Pesos (P1,000.00) nor more than Five Thousand! Pesos.(PS,000.00), or impriscnment of
not fess than-one (1) month nor more than six (6} months, or both, atthe diserefon ofthe court.
{F the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted ith
the administration thereof atthe time of the commission of the violation shall be held responsible or liable thereot.
Punishment by @ fine or imprisonment 9s herein provided for, shal not relieve the offender from the payment ofthe
tax, fee or chaige imposed under this Ordinance.
CHAPTER IK. FINAL PROVISIONS
Section 9A.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be
‘unconstitutional oF invalid by competent autionty, such judgment or action shall not affect or impair the other sections oF
provisions thereof
Section 94.02, Applicability Clause. All other matters relating to the impositions in this Ordinance shail be
governed by pertinent provisions of existing laws and other ordinances.
Section 94.03. Repealing Clause. All ordinances, rules and regulations, of part thereof, in conflict with, or inconsistent
vith any provisions ofthis Oxtinance are hereby repealed or modified accordingly
Section 9A.04, Effectivity.
This Ordinance shall take effect on a Enacted,
[Tax ordinances, and other revenue measures generally lake effect on th fist day of the querter fofowing its
enactment).
lo?