ORDINANCE No.

01
(Series of 1996)

AN ORDINANCE APPROVING THE 1996 REVENUE CODE OF THE

CITY OF GENERAL SANTOS

Be it ordinated by the Sangguniang Panlungsod of General Santos

City, that:
CHAPTER I. GENERAL PROVISIONS
ARTICLE A. SHORT TITTLE AND SCOPE

Section 1. Short Title – This ordinance shall be known as “THE GENERAL SANTOS CITY
REVENUE CODE OF 1996”.

Section 2. Scope – This ordinance shall govern the levy, assessment and collection of taxes,
fees, charges, and other, impositions within the jurisdiction of the City of General Santos.

It shall apply to all persons engaged in any occupation or business, or exercising

privileges within the City, the imposition of fees and charges for services rendered in connection
with any business and occupation being conducted therein; and all acts and transactions
performed or to be carried out within its territorial limits, irrespective whether they are temporary,
transitory or partly being done in another city, province, municipality or jurisdiction, and upon
which acts or transactions, taxes, fees or charges shall be levied, by virtue thereof, for local
public purposes.

ARTICLE B- DEFINITION OF TERMS AND RULES OF CONSTRUCTION

Section 3. Definitions- When used in this ordinance:

Accesoria or Row House - A house of not more than two-storeys, composed of a row or
dwelling units entirely separated from one another partly wall or walls and with an
independent entrance for each dwelling units.

Accessory Building – A building subordinate to the main building on the same lot and used for
purposes customarily incidental to those of the main building such as servants quarter,
garage, pump house, laundry, etc.

Acquisition Cost – For newly acquired machinery not yet depreciated and appraised within the
years of its purchase, refers to the actual cost of the machinery to its present owner, plus
the cost of transportation, handling and installation at the present site.

Actual Use – Refers to the purpose which the property is principally or predominantly utilized by
the person in possession thereof.

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Ad Valorem Tax - Is a levi on real property determined on the basis of a fixed proportion of the
value of the property.

Addition – Any new construction which increases the height or area of the existing building
structures.

Admission Fee – Means the amount paid or any consideration given for entrance, seats,
tables or similar accommodations, reserved or otherwise, in an amusement place,
irrespective of whether or not an admission ticket is issued in exchange of such
admission fee or consideration.

Advertising Agency – Includes all persons that are engaged in the business of advertising for
others by means of billboards, posters, placards, notices, signs, directories,
pamphlets, leaflets, handbills, electric or neon lights, air planes, balloons or other media,
whether in pictorial or reading form.

Advertising Sign - A sign that direct attention to a business, profession, commodity, service or
entertainment conducted, sold or offered at a place other than where the business,
profession, etc. is located. An off-premise sign.

Agricultural Building – Designed and constructed to house farm implements, hay, grain,
poultry, livestock or other horticultural products. This structure shall not be a place of
human habitation or a place of employment where there agricultural products are
processed, treated or packaged, nor shall it be used by the public.

Agricultural Land – Is land devoted principally to the planning of trees, raising of crops,
livestock and poultry, livestock and poultry, dairying, salt making, inland fishing and
similar aqua culture activities, and other agricultural activities, and is not classified as
mineral, timber, residential, commercial or industrial land.

Agricultural Products – Includes the yield of the soil such as corn, rice, wheat, rye, hay,
coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, and their by-
products; ordinary salt; all kinds of fish, poultry; and livestock and animal products,
whether in their original form or not.

The phrase “whether in their original form or not” refers to the transformation of said
products by the farmer, fisherman, producer or owner through the application of
processes to preserve or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise
preparing such products of the market.

To be considered an agricultural products whether in its original form or not, its

transformation must have been undertaken by the farmer, fishermen, producer or owner.

Agricultural products as defined include those that have undergone not only simple but
even sophisticated process applying advance technological means in packaging like
chicken or ground coffee in plastic bags or Styrofoam or other packaging materials
intended to process and prepare the products for the market.

The term “by-products” shall mean those materials which in the cultivation or processing
of an article remain over, and which are still of value and marketable, like copra cake
from copra and molasses from sugar cane.

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Alley- Any public space or thoroughfare which has been dedicated or deeded to the public or
public use as passageway with a width of not more than three meters.

Alteration – Construction in a building/structure involving changes in the materials used,

partitioning, location/size or openings, structural parts, existing utilities and equipment
but does not increase the overall area thereof.

Amusement – Is a pleasurable diversion and entertainment. It is synonymous to recreation,

relaxation, avocation, pastime or fun.

Amusement Places- Include theaters, cinematography, concert halls, circuses and other place
or amusement where one seeks admission to entertain himself by seeing or viewing the
show or performance. It includes those places where there one seeks admission to
entertain himself by direct participation.

Ancillary Building Structure - A secondary building/structure located within the same

premises the use of which is incidental to that of the main building/structure.

Apartment – A room or suite of two or more rooms, designed and intended for, or occupied by
the one family for living, sleeping, and cooking purposes.

Apartment House- Any building or portion thereof, which is designed, built, rented, leased, let it
or hired out to be occupied, or which is occupied as the home or residence of three or
more families living independently of each other and doing their own cooking in the
building, and shall include flats and apartments.

Appraisal – Is the act or process of determining the value of property as of a specific date for a
specific purposed.

Arcade – Any portion of a building above the first floor projecting over the sidewalk beyond the
first storey wall used as protection for pedestrian.

Arrastre – As used in this Code, shall mean the receiving, conveying and loading of
merchandise on piers or wharves and other landing places.

Assembly Building or Hall – A building or portion used for the gathering together of fifty or
more persons for such purposes as deliberation, workshop, entertainment, amusement
or awaiting transportation or of a hundred or more persons in drinking and dining
establishments.

Assessed Value – Is the value placed on taxable property by the Assessor for ad valorem tax
purposes. The assessed value when multiplied by the tax rate will produce the amounts
of tax due. It is synonymous to “taxable value”.

Assessment – Is the act or process of determining the value of a property, or proportion thereof
subject to tax, including the discovery, listing, classification, and appraisal of properties.
It also refers to the act of determining the true and correct amount taxes, fees, charges
and other impositions due from a person based on the pertinent provisions as provided
for in this Code.

Assessment Level – Is the percentage applied to the fair market value to determine the taxable
value of the property.

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Astray Animals – Means an animal which is loose, running or roaming at large and not under
the complete control of its owner, or the one in charge in the possession thereof, or
found roaming at large in streets and public and private places or tethered in public
places without proper permit or private places without the consent of the owner.

Attic Storey – Any storey situated wholly or partly in a roof, so designed arranged, or built as to
be used for business, storage or habitation.

Awning - A movable shelter supported entirely from the exterior wall of a building and of a type
which can be retracted, folded or collapsed against the face of supporting building.

Backing – The surface or assembly to which veneer is attached.

Balcony – A portion of the seating space of an assembly room, the lowest part of which is
raised 1.20 meters or more above the level of the main floor.

Balcony Exterior Exit – a landing porch projecting from the wall of a building, and which serves
as required means of degree. The long size shall be at least fifty percent open and the
open area above the quadrail shall be so distributed as to prevent the accumulation of
smoke or toxic gases.

Banks and other Financial Institution – Include non-bank financial intermediaries, lending
investors, finance and investment companies, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealers in securities and foreign
exchange as defined under applicable laws, or rules and regulations thereunder.

Barbecue – A stationary open hearth or brazier, either fuelled fired or electric used for food
preparation.

Bars – Includes beer gardens, pubs, or any place where intoxicating and fermented liquors or
malt are sold, disposed of, or given away for compensation, even without foods, where
the service of hired hostesses and/or waitresses are employed, and where customers
are entertained by occasional dancing to music not rendered by a regular dance or
orchestra or musicians hired for the purpose, otherwise, the place shall be classified as
a dance hall or night club. A “cocktail lounge” shall be considered a bar even if there are
no hostesses or waitresses to entertain customers.

Basement – A portion of the building between floor and ceiling which is partly below and partly
above grade but so located that the vertical distance from grade or ceiling.

Bay or Panel – One of the interval or spaces into which the building front is divided by columns
buttresses or divisional walls.

Bet taker or Promoters – Is an individual who calls or takes care of bets from owners of
gamecocks and those of other bettors before he orders commencement of the cockfight
and thereafter distributes won bets to the winners after deducting a certain commission.

Billboard – A panel for posting bills or posters.

Boarding House – Includes any house where boarders are solicited and/or accepted for
compensation, and where meals are served to boarders only.

Boiler Room – Any room containing a steam or hot water boiler.

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Bondsman –Means any person habitually engaged in the business of furnishing bond in civil
actions or for persons arrested or detained for prosecution.

Boulders – A fragments of rocks which are retained on a 75mm. (3 in.) in U.S. standard mesh
sieve.

Boxing Arena or Stadium – Means a place or compound, whether open or enclosed, where
contest are held.

Boxing Contest/Exhibition – Includes every exhibition of the art of attack and defense with the
fist.

Branch of Sales Office –a fixed place in a locality which conducts operations of the business
as an extension of the principal office. Offices used only as display areas of the
products where there no stocks or items are stored for sale, not branch or sales office
as herein contemplated. A warehouse which accepts orders and/or issues sales
invoices independent of branch with sales office shall be considered as a sales office.

Brewer – Incudes all persons that manufacture fermented liquors or any description for sale or
delivery to others, but does not include manufactures of tuba, basi, tapuy, or similar
domestic fermented liquors, whose daily production does not exceed two hundred (200)
gauge liters.

Buildable Area – The remaining space in a lot after deducting the required minimum open
spaces.

Building Height – The vertical distance from the established grade elevation to the highest
point of coping of the flat roof, to the average height of the highest gable or a pitch or
hip roof, or to the top of the parapet if the roof is provided with a parapet. In case of
sloping ground, the average ground level of the buildable area shall be considered the
established grade elevation.

Building Length- Its general linear dimensions usually measured in the direction of the bearing
wall for girders.

Building Line- the line formed by the intersections of the outer surface of the enclosing wall of
the building and the surface of the ground.

Building Permit – A written authorization granted by the City Engineer to an applicant allowing
him to proceed with the construction of a specific project plans, specifications and other
pertinent documents have been found to be in conformity with the National Building
Code and its implementing rules and regulations.

Building Width – Its shortest linear dimensions usually measured in the direction of the floor,
beams or joints.

Building – Refers to all kinds of structure more or less permanently attached to a piece of land,
excluding those which are merely superimposed on the soil. It includes any structure
built for the support, shelter or enclosure of persons, animals, chattels, or property of
any kind.

Business – Means trade or any commercial activity customarily engaged in as a means of

livelihood or a view profit.

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Business Agent – Includes all persons that act as agent of others in the transaction of
business with any public officer, as those that conduct collecting, advertising
employment or private detective agencies.

Business Sign – An accessory sign that direct attention to a profession, business, commodity,
service or entertainment conducted, sold or offered in the same place where the
business is located, an identification or on-premise sign.

Cabaret/Dance Hall – Includes any place or establishment where dancing is permitted to the
public in consideration of any admission, entrance, or any other fee paid on, before or
after the dancing, and where professional hostesses or dancers are allowed.

Calling – means one‟s regular business, trade, profession, vocation or employment which does
not require the passing of an appropriate government board or bar examination, such
as professional actors and actresses, hostesses, masseurs, commercial stewards and
stewardesses, etc.

Capital – Signifies the actual estate, whether in money or property owned by an individual
corporation, it is fund with which it transacts its business, which would be liable to each
creditor, and which in case of insolvency passes to a receiver.

Capital Investment – is capital, which a person puts in any undertaking, or which he

contributes to the capital of a partnership, corporation or any other juridical entity or
association in a particular taxing jurisdiction.

Carenderia – Refers to any public eating place where foods already cooked are served at a
price.

Cart – Small wheeled vehicle drawn by carabaos or similar work animals or drawn or pushed by
hand.

Cellar – The portion of a building between floor and ceiling which is wholly or partly below grade
and so located that the vertical distance from grade to the floor below is equal to or
greater than the vertical distance from grade to ceiling.

Charges – Refer to the pecuniary liability, as rents against property, persons or organizations.

Circus – Includes every building, tent, or area where feats of horsemanship, aerobatics
performance, or similar acts are exhibited in fields, or farmlands and lots owned by an
individual other than owner of the animal.

Club – includes any regularly organized action maintained, conducted or controlled for the
amusement, recreation, or improvement of the members thereof, for which an initiation
is necessary or membership dues or fees are required before admission, and that the
same is not operated for profit.

Club (day or night) – Includes places frequented at day or night time as the case may be
where foods, wines and drinks are served, music is furnished by the operator, and floor
and stage shows and other forms of entertainment, the patrons are allowed to dance
with their own partners or with hostesses furnished by the management. It shall include
disco houses, establishments where the services of the hostesses or guest relation
officers or entertainers are hired; where foods, beverages and drinks are served; and
music is provided where customers are allowed to sing along.

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Cockpit – Includes any place, compound, building or portion thereof, where cockfights are held
whether or not money is bet as a result of such cockfight.

Coliseum – includes an amphitheater, covered or otherwise, or other place where professional

or non-professional athletic competitions including boxing exhibitions are held.

Collecting Agency – includes any persons other than a practicing Attorney-at-Law engaged in
the business of collecting or suing debts or liabilities placed in his hands, for said
collection or suit, by subscribers or customers applying and paying therefore.

Commercial Broker – includes all person other than importers, manufacturers, producers, or
bonafide employees, who, for compensation or profit, sell or bring about sale or
purchase of merchandise for other persons; bring proposed buyers and sellers
together, or negotiate freight or other business, for owners of vessels or other means of
transportation or for the shippers, consignors, or non- consignors of freight carried
vessels or other means of transportation. The terms include commission merchants.

Commercial Land – Is land devoted principally for the object of profit and is not classified as
agricultural, industrial, mineral, timber, or resident land.

Commercial Player – Any player who joins a commercial tournament.

Commercial Tournament – Is a sport activity/game conducted with admission fees for profit.

Compounder – Comprises every person who, without rectifying, or purifying, or refining distilled
spirits, wine or other liquor with any material except water, manufacture any intoxicating
beverage whatever.

Concert Hall – Includes places where operas, concerts, recitals, dramas and literary, oratorical
or musical programs are held.

Confiscatory – Is that which amounts to undue seizure of forfeiture of private property in favour
of the public treasury.

Construction- all on-sites work done from site preparation, excavation, foundation, assembly of
all the components and installation of utilities and equipment of buildings/structures.

Consumers – Includes those who directly purchase or acquire from the distributors,
manufactures, refiners or suppliers of articles for the direct consumptions of or
distribution for the use of two or more vehicles or machineries owned, managed or
operated by them or for the use of consumption of said articles in their establishment.

Contractor – Includes person, natural or juridical, not subject to professional tax under Section
139 of R.A. 7160, whose activity consists essentially of the sale of all kind of service for
a fee, regardless of whether or not the performance of the service calls for the exercise
or use of the physical or mental faculties of such contractor or his employees. As used
in this Code, the term contractor shall include general engineering, general building,
and specialty contractors as defined under applicable laws; filling demolition and
salvage works contractors; proprietors or operators of mine drilling apparatus;
proprietors or operators of dockyards; persons engaged in the installation of water
system, and gas or electric light, heat or power; proprietors or operators of smelting
plants; engraving, plating, and plastic lamination establishments; proprietors or
operators of establishments for repairing, repainting, upholstering, washing or greasing

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 of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors
or operators of furniture shops and establishments for planning or surfacing and re-
cutting of lumber, and sawmills under contract to saw or cut logs belonging to other;
proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and
laundries using machines; proprietors or owners of shops for the repair of any kind of
mechanical or electrical devices, instruments apparatus, or furniture and shoe repairing
by machine or any mechanical contrivance; proprietors or operators of establishments
or lots for parking purposes; proprietors or operators of tailors shops, dress shops,
milliners and hatters, beauty parlors, barber shops, massage clinics, sauna, Turkish
and Swedish baths, slenderizing and building body saloons, and similar establishments;
photographic studios; funeral parlors, proprietors or operators of hotels, motels and
lodging houses; proprietors or operators of Arrastre and stevedoring, warehousing, or
forwarding establishments; master plumbers, smiths, and house sign painters,
bookbinders, lithographers; publishers, excepts those engaged in the publication or
printing of any newspapers, magazine, review or bulletin which appears at regular
intervals with fixed prices for subscription and sale and which is not devoted principally
to the publication of advertisements; business agents, private detective or watchmen
agencies, commercial and immigration brokers and cinematographic film owners.
Lessors and distributors including operators or owners of movie cinema houses.

Conversion- A change in the use or occupancy of a building/structure or any portion‟s thereof

which has different requirements.

Cooperative- A duly registered association of persons with common bond of interest, who have
voluntarily joined together to achieve a lawful common social or economic end, making
equitable contribution to the capital required accepting fair share of risks and benefits of
the undertaking in accordance with the universally accepted cooperative principle.

Corporation – Includes partnership, no matter how created or organized, joint stock

companies, joint account (cuentas en participation), associations, or insurance
companies, but does not include general professional partnerships and a joint venture
or consortium formed for the purpose of undertaking construction projects or engaging
in petroleum, coal, geothermal, and other energy operation or consortium agreement
under a service contract with the government.

The term “Resident Foreign” when applied to a corporation means foreign corporation not
otherwise organized under the laws of the Philippines but engaged in trade or business
within the Philippines.

Corral – Refers to the space near the slaughterhouse so designated in the development plans
of the city used for detention of animals preparatory to their being butchered.

Countryside and Barangay Business Enterprise – Refers top business entity, association,
cooperative registered under the provisions of Republic Act Numbered Sixty-eight ten
(R.A. No.6810), otherwise known as “Magna Carta for Countryside and Barangay
Enterprises” (Kalakalan 20).

Dancing School- includes any establishments where dancing lessons are taught and permitted
to the public in consideration of an enrollment, admission, membership or any other
fees.

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Dealer – means one whose business is to buy and sell merchandise, goods and chattels, as a
merchant. He stand immediately between the producer or manufacturer and the
consumer and depends for his profit not upon the labor he bestows upon his
commodities but upon the skills and foresight with which he watched the market.

Demolition – The systematic dismantling or destruction of a building/structure, in whose or in

part.

Depreciated Value – Is the value remaining after deducting depreciation from the acquisition
cost.

Display Sign – Any material, device or structure that is arranged, intended, designed, or as an
advertisement, announcement or directory that includes a sign screen, billboard or
advertising device of any kind.

Display Stand – Any movable structure, table, showcase, cabinet and the like where goods or
periodicals are displayed.

Display Surface- The entire are enclosed by the extreme limits or perimeter of a sign.

Display Window – That portion of building abutting the sidewalk opened to public view
protected by grills, screens or transparent materials for the display of goods.

Distillers of Spirits – composes all those who distill spirits liquors by original and continuous
distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and
pipes until the manufacture thereof is complete.

Distraint – to seize another‟s property and hold it until the obligation is performed or the
property is recovered by the sheriff, to seize goods and chattels as security for payment
of rent or for other obligation for which such action is made lawful.

Drama – is a composition, usually in prose, arranged for enactment intended to life or character,
or tell a story by actions and usually dialogue tending toward some result based upon
them; a play. It is designed to be performed by actors on the stage. The definition does
not include ordinary stage shows or vaudeville.

Economic Life – is the estimated period over which it is anticipated that a machinery may
profitably be utilized.

Electrical Sign – any sign which has characters, letters, figures, designs, faces, background or
outline; illuminated by incandescent or fluorescent lamps or luminous tubes as part of
the design proper. These light sources being external or internal.

Erection – Installation in place of components of a building/structure.

Excessive – That which is characterized by whatever is notably greater than what is moderate,
reasonable, proper, usual, necessary and just.

Experimental Farms – Agricultural lands utilized by a business or corporation to conduct

studies, tests, researches or experiments involving agricultural, agribusiness, marine, or
aquatic, livestock, poultry, dairy and other similar products for the purpose of improving
the quality or quantity of goods or products. On-site sales of commercial quantity made
in experimental farms shall be similarly imposed the corresponding tax under Sec. 143
of the Local Government Code.

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Exporter – Shall refer to those who are principally engaged in the business of exporting goods
and merchandise as well as manufacturer whose goods or products are both sold
domestically and abroad.

Extraction – The act on process of taking, excavating and removing.

Fee – Means a change fixed by law or ordinance for the regulation or inspection of a business
activity. It shall also include charges fixed by law or agency for the services of a public
officer in the discharge of his official duties.

Fair Market Value – Is the price at which the property maybe sold by a seller who is not
compelled to sell and bought by a buyer who is not compelled to buy.

Financial Intermediaries – Mean persons or entities whose principal functions includes the
lending investing or placement of funds or evidences of indebtedness or equity
deposited with them, acquired by them, or otherwise coursed through them, either for
their own account or for the account of others.

Financing Companies – Are corporations, or partnerships except those regulated by the

Central Bank of the Philippines and the Cooperative Administration Office, which are
primarily organized for the purpose for extending credit facilities to the consumers and
to industrial, commercial, or agricultural enterprises either by discounting or factoring
commercial contracts, leases, chattel mortgages, or other evidences of indebtedness,
or by leasing motor vehicles, heavy equipment and industrial machineries, business
and offices machines and equipment, appliances and other movable property.

Fish/Marine Life – Includes all fishes and other aquatic animals such as crustaceans (crabs,
prawn, shrimps, and lobster mollusk)

Fish Landing – is a place where fishes and other marine products are being unloaded from the
carrier fishing boat, pump boat and other sea crafts.

Franchise – is a right or privilege, affected with public interest which is conferred upon private
persons or corporations, under such terms and conditions as the government and its
political subdivisions may imposed in the interest of public welfare, security and safety.

Frolic Device – includes amusement rides, sideshows, ferries wheels shooting galleries, and
both with shows for amusement.

Funeral Parlors – Shall include any building or structure, with or without a morgue, intended for
depositing corpses or for the purpose of practicing the art of undertaking embalming.

Gaffer – is a person knowledgeable in the act of arming fighting cocks with gaffs on one or both
legs.

Garbage – shall include the refuse of each animal or vegetable matter for food, supplies as
were intended for human consumption but have been rejected for such use, waste,
food, hush, metal, cans, broken glass or porcelain, loose or decay materials, dirt like
substances, sweeping and cutting and waste products or materials of manufacturing
establishments and construction works.

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General Professional Partnership – are partnerships formed by persons for the sole purpose
of exercising their common professions, no part of the income of which is derived from
engaging in any trade business.

Golf Link – includes any place, where for a fee or compensation, customers are allowed to play
golf or simulated golf games or practice golf.

Gravel – are particles of rocks passing .75mm sieve.

Gross Sales or Receipts – include the total amount money or its equivalent representing the
contract price, compensation or service fee, including the amount charged or materials
supplied with the services and deposits or advance payments actually or constructively
received during the taxable quarter to the services performed or to be performed for
another person excluding discount if terminable at the time of sales, sales return, excise
tax, and value added tax (VAT).

Ground sign – A sign resting in the ground.

Hostess/Male Entertainers/GROs – Man or woman entertainer whose services are hired by a

night or day club operator for the purpose of entertaining its patrons, guests or
customers, allowing said hostess to dance and/or converse, talk or chat with them
usually for a tip at a discretion of the patrons, guests, or customers.

Hotel – includes any house or building or portion thereof in which any person or persons maybe
regularly harboured or received as transients or guests. A hotel shall be considered as
living quarters and shall have the privilege to accept any number of guests and to serve
food to the guests therein.

Idle Lands - For purposes of real property taxation, idle lands shall include:

a. Agricultural lands – more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remains
uncultivated or unimproved by the owner of the property or person having legal interest
therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50)
trees to a hectare shall not be considered idle lands. Lands actually used for grazing
purposes shall likewise not be considered idle land.

b. Lands, other than agricultural, located in the city, municipality more than one thousand
(1,000) square meters in area one-half (1/2) of which remains unutilized or unimproved
by the owner of the property or person having legal interest therein.

c. Regardless of the land area, idle lands shall apply to residential lots in subdivisions
duly approved by proper authorities, the ownership of which has been transferred to
individual owners, who shall be liable for additional tax on idle lands. Provided,
however, that individual lots of such subdivisions, the ownership of which has not been
transferred to the buyer shall be considered as part of the subdivision, and shall be
subject to the additional tax on idle lands payable by subdivision owner or operator.

Importer – means any person who brings articles, goods, wares or merchandise of any kind of
class in the Philippines from abroad for unloading therein, or which, after such entry,
are consumed or becomes incorporated into the general mass of property in the
Philippines. In the case of tax free articles brought or imported into the Philippines by
persons, entities or agencies exempt from tax which are subsequently sold, transferred,

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 or exchange in the Philippines to non-exempt private persons or entities, the purchaser
or recipient shall be considered the importer thereof.

Imprint – a plaque or sticker or lettering to be painted on either the top or bottom of the poster
or sign as means of identifying the company to whom the structure belongs and the
permit issued therefore.

Improvement – is a valuable addition made to property or an amelioration in its condition,

which is intended to enhance its value, beauty or utility or to adapt it for new or further
purposes, amounting to more than mere repair or replacement of parts involving capital
expenditures and labor and normally requiring building permit.

Independent Wholesaler – Means a person, other than a manufacturer, producer or importer,

who buys commodities for resale to persons other than the end users regardless of the
quantity of the transaction.

Industrial Land – is land devoted principally to industrial activity as capital, investment and it‟s
not classified as an agricultural, commercial, timber, mineral or residential land.

Insurance Company – includes all individuals, partnership, associations, and corporations,

including government owned or controlled corporations or entities, engaged as
principals in the insurance business, excepting mutual benefit associations.

Investment Company – Means any user which is holds itself out being engaged primarily, or
proposes to engaged primarily, in the business of investing reinvesting, or trading in
securities.

Joke Box – means a mechanical instrument mechanically devised for the purpose of furnishing
music for compensation.

Large Cattle – Includes horses, mules, asses, carabaos, or other domesticated members of the
bovine family.

Lending Investor – includes all persons who make a practice of lending money for themselves
or others interest.

Levy – means an imposition or collection of an assessment, tax, tribute or fine.

License or Permit – is a right or permission granted in accordance with law by a competent

authority to engaged in some business or occupation.

Lodging House – Means the building, edifice or premises or a completely independent part of
thereof which is used for the regular reception, accommodation or lodging of travelers
and tourist and the provisions of services incidental thereto for a free.

Machinery – embraces machines, equipment, mechanical contrivances, instruments,

appliances or apparatus which may or may not attached, permanently or temporarily, to
the real property, facilities, those which are mobile, self-powered or self-propelled, and
those not permanently attached to the real property which are actually, directly and
exclusively used to meet the needs of a particular industry, business or activity and
which by their very nature and purpose are designed for, or necessary to its
manufacturing, mining, logging, commercial, industrial or agricultural purposes.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 12

Manufacturer – includes every person who, by physical or chemical process, alters the exterior
texture or form inner substance of any raw material or manufactured or partially
manufactured product in such manner as to prepare it for special use or uses to which it
could not have been put it its original condition, or who by such process alters the
quality of any such raw material or manufactured or partially manufactured product so
as to reduce it to marketable shape or prepare it for any of the use of industry , or who
by any such process combines any such raw material or manufactured or partially
manufactured products of the same or of different kinds and its such manner that the
finished products of such process or manufacture can be put to a special use or uses to
which such raw material or manufacture or partially manufactured products in their
original condition could not have been put, and who in addition alters such raw
materials or manufactured or partially manufactured products or combines the same to
produce such finished products for the purpose of their sale or distribution to others and
not for his own use or consumption.

Manufacture of Tobacco – includes every person whose business is to manufacture tobacco

or snuff, or who employs others to manufacture tobacco or snuff, whether such
manufacture be by cutting, pressing, or grinding, or rubbing any raw of leaf tobacco, or
otherwise preparing raw of leaf tobacco, or manufactured or partially manufactured
tobacco snuff, or putting up for consumption scraps, refuse, or stems of tobacco,
resulting from any waste by sifting, twisting, screening, or by any other process.

Manufactures of Cigars or Cigarettes – includes those whose business is to make or

manufacture cigars or cigarettes or both for sale or who employ others to make or
manufacture cigar or cigarettes for sale; but the term does not include artisans or
apprentices employed to make cigar or cigarettes from materials supplied by the
employer, the latter being lawfully engaged in the manufacture of cigar and cigarettes.

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

fishing which shall be limited to the sale, barter or exchange of agricultural or marine
products produces by himself and his immediate family and whose annual net income
from such farming or fishing does not exceed Fifty Thousand Pesos (P50, 000.00) or
the poverty established by NEDA for the particular region or locality whichever is higher.

Market Premises – refers to any open space in the market compound; part of the market lot
consisting of bare ground not covered by market buildings, usually occupied by
transient vendors specially during market days.

Masseur – means any person who holds himself as such and devotes himself to the treatment
of the superficial parts of the human body for remedial or hygienic purposes by rubbing
with the hands or an instrument.

Mercantile Agency – is any person engaged in the business of gathering information as to

financial standing ability, or credit of persons engaged in the business, and reporting
the same to subscribers as to customers applying and paying therefore.

Minerals Land – are lands in which minerals, metallic or non-metallic, exist in sufficient quantity
or grade to justify the necessary expenditures to extract and utilized such materials.

Money Shop – is an extension service unit of banking institutions usually operating in public
markets with authority to accept money for deposits or extend short-term loans for
specific purpose.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 13

Motel – means building edifice or premises or a completely independent part thereof, which is
used for the regular reception accommodation or lodging of travellers and tourists and
the provision of services incidental thereto for a fee.

Motor Vehicle – means any vehicle propelled by any power other than muscular power using
the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers
lawn mowers, bulldozer, fork-lift, amphibian trucks and cranes if not used in the public
road, vehicles which runs only on rails or tracks, and tractors, trailers, and traction
engines of all kinds used exclusively for agricultural purposes.

Moving – the transfer of any building/structure or portion/s thereof from its original location or
position to another, either within the same lot or to different one.

Municipal Waters – includes not only streams, lakes and tidal waters within the municipality,
not being the subject of private ownership and not comprised within the national parks
forest, timber lands, forest reserves or fishery reserves, but also marine waters includes
between two line drawn perpendicularly to the general coastline form points where the
boundary lines of the municipality or city touch the sea at low tide and a third line
parallel with the general and fifteen (15) kilometres from it. Where two municipalities are
so situated on the opposite‟s shores that there is less than fifteen (15) kilometres of
marine waters between them, the third line shall be equally distant from opposites
shores of the respective municipalities.

Occupation – Mean one‟s regular business or employment or an activity which principally

take‟s up one‟s time thought and energies. It includes any calling business, trade,
profession or vocation.

Operator – includes the owner, manager, administrator, or any other person who operates or is
responsible for the operations of a business establishment of undertaking.

Original Cost – For newly acquired machinery not yet depreciated and appraised within the
year of its purchase, refers to the actual cost of the machinery to its present owner (plus
the cost of transportation, handling and installation at the present site.)

Pawnbroker – Includes every person making deposit or pledges of personal property, dealing
in pledges of personal property on the condition of returning the same at a stipulated
price; displaying at any place of business gilt or yellow balls; exhibiting a sign or money
to loan on personal property or deposit or pledge; or otherwise engaging in the
business commonly known as pawnbroking.

Peddler – means any person, who either for himself or on commission, travels from place to
place and sells his goods or offers to sell and deliver the same whether a peddler is a
wholesale peddler or retail peddler of a particular commodity shall be determined from
the definitions of wholesale dealer or retail dealer as provided in this Code.

Person – means every physical or moral, real of juridical and legal being, susceptible of rights
and obligations or of being the subject of legal relations.

Plantation – a tract of agricultural land planted to trees or seedlings whether fruit bearing or not,
uniformly spaced or seeded by broadcast methods or normally arranged to allow
highest production. For purposes hereof, inland fishing ground shall be considered as
plantation.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 14

Poster – A fabricated flat surface upon which a massage is either posted or painted.

Principal Shed – the head or main office of the business appearing in the pertinent documents
submitted to the Securities and Exchange Commission or the Department of Trade and
Industry, or other appropriate agencies, as the case may be. The city or municipality
specifically mentioned in the Articles of Incorporation or official registration papers as
being the official address of said principal office shall be considered as the situs thereof.

Private Places – include privately-owned streets, yards, rice fields, or farm lands, and lots
owned by an individual other than owner of animal.

Private Detective Agency – includes any person for hire, reward or on commission that
conducts or carried on, or hold himself or itself out as conducting or carrying on a
detective bureau or detective services.

Private Land – are those belonging to private persons with complete title as well as those lands
claimed by bonafide holder, claimant or occupant with imperfect title.

Privilege- means a right or immunity granted as peculiar benefit, advantage or favor.

Producer – means essentially the same as “manufacturer” except that it is more commonly
used to denote a person who raises agricultural crops and puts them in a condition for
market.

Profession – means a calling which requires the passing of an appropriate government board
of bar examination, such as a practice of law, medicine, public accountancy,
engineering, etc.

Projecting Sign – a sign fastened to, suspended from or supported on a building or structure
the display surface of which is perpendicular from the wall surface or is an angle
therefrom.

Public Land – is the portion of public domain to which title is still vested in the Government.

Public Market – refers to any place, building, or structure of any kind designated as such by the
local board of council, except public streets, plazas, parks, and the like.

Public Waters – are bodies of waters belonging to public domain such as but not limited to
seas, bays, lakes, ponds, creeks, streams, rivers and swamps.

Quarry Resources – is defined in the National Internal Revenue Code as any common stone or
other common mineral substances as the Director of Mines may declare to be quarry
resources as such but not restricted to marl, marble, granite, volcanic cinders, basalt,
tuff and rock phosphate: Provided that they contain no metal or metals or other valuable
minerals in economically workable quantities.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 15

Real Estate Broker – includes any person, other than a real estate salesman as hereinafter
defined, who for another and for compensation or in the expectation or promise of
receiving compensation:

(1) Sells or offers to buy, lists or solicits for respective purchasers, or negotiates the
purchase, sale or exchange of real estate or interest therein;

(2)Or negotiate loans on real state;

(3) Or leases or offers to lease or negotiate the sale, purchase or exchange of a lease
or rents or places for rent or collects rent from real state or improvements thereon;

(4) Or shall be employed by or on behalf of the owners of lots or other parcels of estate
on salary, on commission, or otherwise to sell such real estate or any parts thereof in
lots or parcels.

Real Estate Dealer – includes any person engaged in the business of buying, selling,
exchanging, leasing, or renting property as principal and holding himself out as a full or
a part time dealer in real estate or as an owner of real property or properties rented or
offers to rent for an aggregate amount of one thousand (1,000) pesos or more a year.
Any person shall be considered as engaged in business as real estate dealer by the
mere fact that he is the owner or sub lessor of property rented or offered to rent for an
aggregate amount of one thousand (P1,000.00) pesos or more a year. However, an
owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred
and Sixty Seven (C.A. 567) shall not be considered as a real estate dealer under this
definition.

Real Estate Salesman – means any natural person regularly employed by a real estate broker
to perform in behalf of such broker any or all of the functions of real estate broker. One
act of a character embraced within the above definition shall constitute the person
performing or attempting to perform the same real estate broker. But the foregoing
definition does not include a person who shall directly perform any of the acts aforesaid
with reference to his own property, where such acts are performed in the regular course
of or as an incident to the management of such property; nor shall it apply person to
acting pursuant to a duly executed power of attorney from the owner authorizing final
consumption by performance of a contract conveying real estate by sale, mortgage or
lease; nor shall it apply to any receiver, trustee selling under a deed of trust.

Real Property – refers only to lands, buildings, machineries intended by the owner of land or
building for an industry or work which may be carried on in a building or an a piece of
land and which tend directly to meet the needs of the said industry or work.

Reassessment – is the assigning of new assessed values to property, particularly real estate,
as the result of a general, partial, or individual re-appraisal of the property.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 16

Rectifier – comprises every person who rectifies, purifies, or refines distilled spirits or wines by
a process other than by original and continuous distillation from mash, wort, wasp, sap,
or syrup through continuous closed vessels and pipes until the manufacture thereof is
completed. Every wholesale or retail liquor dealer who has in his possession any still or
mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in
any of refining distilled spirits, shall also be regarded as a rectifier and as being
engaged in the business of rectifying.

Referee (Sentenciador) – is a person who watches and overseas the proper gaffing of fighting
cocks, and decides and makes known his decision by words or gesture, the result of the
cockfight by announcing the winner or declaring a tie or no contest game.

Referee (sports) – is a person officiating various sports/games charging professional fees.

Remaining Economic Life – is the period of time expressed in years from the date of appraisal
to the date when the machinery becomes valueless;

Remaining Value – is the value corresponding to useful remaining life of the machinery.

Renovation – any physical change made on a building/structure to increase its value, utility
and/or to improve aesthetic quality.

Rental – means the value of the consideration, whether in money or otherwise, given for
enjoyment, or use of a thing.

Repacker of Wines and Distilled Spirits – includes all persons that remove wines or distilled
spirits from the original container for repacking and selling the same at wholesale.

Repair – remedial work done on any damaged or deteriorated portion/s of a building/structure to

restore its original state.

Replacement or Reproduction Cost (new)- is the cost that 0would be incurred on the basis of
current prices, in acquiring an equally desirable substitute property, or the cost of
reproducing a new replica property on the basis of current prices with the same or
closely similar material.

Residential Land – is land principally devoted to habitation.

Residents – refer to natural persons who have their habitual residence in the province, city or
municipality where they exercise their civil rights and fulfil their civil obligations and to
juridical persons for which the law or any other provisions creating or recognizing them
fixes their residence in a particular province, city or municipality where they have their
legal residence or principal place of business or where they conduct their business or
occupation.

Restaurant – refers to any place which provides food to the public and accepts orders from
them at a price. This term includes caterers.

Retail – means a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold.

Retailer – means any person that sells goods or merchandise to a purchaser who buys the
commodity for his own consumption, irrespective of the quantity of the commodity sold.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 17

Revenue – includes taxes, fees and charges that a state or its political subdivisions collects and
receives into the treasury for public purposes.

Roof Sign – a sign installed in roofs, roof decks, or eaves.

Sand – are particles of rocks passing 2mm sieve.

Services – means the duties, work or functions performed or discharged by a government

officer, or by a private person contracted by the government as the case maybe.

Shed – any structure or building in the public market site of not less than 12.00 by 28.00 meters
so designated in the approved development plan in the records of the City Government.

Shopping Center – means of a building, establishment, or a place or part thereof, leased,

used, occupied principally by the owner, operator or lessor for selling assorted non-
perishable and dry goods, merchandise or articles including refrigerated goods.

Sign – Any letter, word, numeral, pictorial presentation, illustration, decoration, emblem, device,
symbol or trademark, flag, banner, or pennant, or any other figure of similar character
that is:

–attached to, painted on or in any manner represented on a building or structure.

–used to announce, direct attention to or advertise, and visible to the public.

Sign stand - Any movable structure on which a sign is mounted or supported.

Skating Rink – includes any private place or compound where, for a fee or compensation, the
customers are allowed to skate in or around the place.

Slaughter or Abattoir – a structure designated by the City Government as the place for
butchering animals.

Soda Fountain – includes all places where refreshment and/or drinks are served, provided that
in such places, there is a counter stand with chairs and where customers are not
permitted to congregate and loiter within the premises, such as in bars, and saloons or in
restaurants and public eating places.

Space – is any space of ground or floor within the market area which is not occupied by a
tienda, stand, stall, corral or poultry stand.

Stall – refers to any allotted space or booth in the public market where merchandise of any kind
is sold or offered for sale.

Stand – is any of the series of structures of not less than 2.00 by1.00 meter, within the public
market site.

Stockbroker – includes all persons whose business it is, for themselves as such brokers or
other brokers, to negotiate purchases or sales of stocks, bonds, exchange, bullion,
coined money, bank notes, promissory notes, or other securities, but does not include
Underwriters of one or more investment companies as defined in the Investment
Company Act:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 18

 “Dealer in securities” includes all persons who for their own account are engaged in the
sale of stock, bond, exchange, bullion, coined money, bank notes, promissory notes, or
other securities.

Streets and Public Places – includes national, city or barangay streets, parks, plazas, and
other places open to public.

Structure – that which is built or constructed, an edifice or building of any kind, or any piece of
work artificially built up or composed of parks joined together in some definite manner.

Super Club or Family Club and Disco Houses – includes any establishment where foods and
drinks are served to its patrons to the accompaniment of music furnished by such
establishment with musicians under its employ or any other musical contraption or by
joke boxes installed within its premises and where patrons are allowed to dance with
partners whom they bring along but not hostesses as in the case of night clubs or bars,
cabarets and dance halls.

Tax – means an enforced contribution, usually monetary in form, levied by the law-making body
on person and property subject to its jurisdiction for the precise purpose of supporting
government needs.

Temporary Sign – a sign of cloth or other light and/or combustible material, with or without
frame installed for a limited period of time.

Termination or Retirement – means that business operation stopped completely.

Theater or Cinema House – includes any place, edifice, building or enclosure where motion
pictures are exhibited and/or presentation of plays or other shows including
performance, stage shows, musical or dramatic feats are held.

Tienda – is any of the series of structure of not less than 4.00 by 4.00 meters bordering public
market site as shown by the Development Plan.

Vessel – Includes every sort of boat, craft, or other artificial contrivances used or capable of
being, used, as a means of transportation on water, 3 tons & below.

Video Products – Shall mean all tapes, cassettes and/or cartridges used for video recording a
playback. It shall include only recorded cassette tapes and cartridges.

Waiter/Waitress – A man or woman whose services hired by a business establishment serving

food and/or intoxicating or vinous beverage or drinks to its customers and whose duty is
to serve food and/or drinks to its customer or patrons.

Wall Sign – a sign painted on, attached or fastened to the surface of the wall or any part of a
building or structure the display surface of which parallel to the wall surface.

Warehouse – includes every building or warehouse or portion thereof, where goods, ware,
merchandise, articles, or other personal property are received and stored.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 19

Wharfage – means a fee assessed against the cargo of a vessel engaged in foreign or
domestic trade based on the quantity, weight or measure received and/or discharged by
such vessel.

Wholesale – means a sale where purchaser buys or imports the commodities for resale to
persons other than the end user regardless of the quantity of the transaction.

Wholesaler – means a person or entity that resells goods or merchandise at a profit, the goods
being unaltered when resold, as a general rule wholesale dealer only with respect to
persons who buy for resale.

Zone – is a contiguous land area or block, say a subdivision or a barangay, where a tricycle-for-
hire may operate without a fixed origin and destination.

CHAPTER II – CITY TAXES

ARTICLE A. TAX ON BUSINESS

Section 4. Imposition of Tax – There is hereby levied a tax on the business enumerated
hereunder based on the rates prescribed therefore, the tax is payable for every separate
and distinct establishment or place where business subject to tax is conducted and one
line business or activity does not become exempt by being conducted with some other
business or activity for which a tax has been paid.

(a.) On Manufactured, assemblers, repackers, processors, brewers, distillers, rectifies

and compounders of liquors, distilled spirits, and wines of manufacturers of any articles
of commerce of whatever kind of nature in accordance with the following schedules :

With gross sales/receipts for Amount of Tax

the preceding calendar year in the Per
annum amount of:

Less than P 10,000.00 P225.00

10,000.00 or more but less than 15,000.00 300.00
15,000.00 or more but less than 20,000.00 412.00
20,000.00 or more but less than 30,000.00 600.00
30,000.00 or more but less than 40,000.00 900.00
40,000.00 or more but less than 50,000.00 1,125.00
50,000.00 or more but less than 75,000.00 1,800.00
75,000.00 or more but less than 100,000.00 2,250.00
100,000.00 or more but less than 150,000.00 3,300.00
150,000.00 or more but less than 200,000.00 4,125.00
200,000.00 or more but less than 300,000.00 5,775.00
300,000.00 or more but less than 500,000.00 8,250.00
500,000.00 or more but less than 750,000.00 12,000.00
750,000.00 or more but less than 1,000,000.00 15,000.00
1,000,000.00 or more but less than 2,000,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 20

 20,625.002,000,000.00 or more but less than 3,000,000.00
24,750.00 3,000,000.00 or more but less than 4,000,000.00
29,700.00 4,000,000.00 or more but less than 5,000,000.00
34,650.00 5,000,000.00 or more but less than 6,500,000.00
36,562.00 6,500,000.00 or more but less than 8,000,000.00
39,600.00 8,000,000.00 or more but less than 10,000,000.00
42,300.00 10,000,000.00 or more but less than 12,000,000.00
45,000.00
More than P 12,000,000.00 45,000.00 plus 20% of
of 1 % of the sales in excess
of P 12,000,000.00

b.) On wholesalers, retailers, distributors, or dealers in any article of commerce of

whatever kind or nature in accordance with the following schedule:

With gross sales/receipts for the preceding

calendar year in the amount of:

Amount of Tax
per annum

Less than P 1,000.00 P 22.50

1,000.00 or more but less than 2,000.00 45.00
2,000.00 or more but less than 3,000.00 67.00
3,000.00 or more but less than 4,000.00 97.50
4,000.00 or more but less than 5,000.00 135.00
5,000.00 or more but less than 6,000.00 165.00
6,000.00 or more but less than 7,000.00 195.00
7,000.00 or more but less than 8,000.00 225.00
8,000.00 or more but less than 10,000.00 255.00
10,000.00 or more but less than 15,000.00 300.00
15,000.00 or more but less than 20,000.00 375.00
20,000.00 or more but less than 30,000.00 450.00
30,000.00 or more but less than 40,000.00 600.00
40,000.00 or more but less than 50,000.00 900.00
50,000.00 or more but less than 75,000.00 1,350.00
75,000.00 or more but less than 100,000.00 1,800.00
100,000.00 or more but less than 150,000.00 2,805.00
150,000.00 or more but less than 200,000.00 3,630.00
200,000.00 or more but less than 300,000.00 4,950.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 9,900.00
750,000.00 or more but less than 1,000,000.00 13,200.00
1,000,000.00 or more but less than 2,000,000.00 14,100.00
2,000,000.00 or more but less than 3,000,000.00 15,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 21

 More than P 3,000,000.00 15,000.00 plus 30% of 1%
of the sales in excess
of P 3,000,000.00

The business enumerated in paragraph (a) above shall no longer be subject to the tax
on wholesalers, distributors, or dealers provided in this Article.

c.) On exporters and on manufactures, milers, producers, wholesalers, distributors,

dealers or retailers of essential commodities enumerated hereunder at a rate not
exceeding one-half (1/2) of the rates prescribed in paragraphs (a) and (b) of this Article.

(1) Rice and corn;

(2) Wheat or cassava flour ,meat, dairy products, locally manufactured
process preserved food, sugar, salt and other agricultural, marine, and fresh
water products, whether in their original state or not;
(3) Cooking oil and Cooking gas;
(4) Laundry soap, detergents, and medicines;
(5) Agricultural implements and post-harvest facilities, fertilizer, pesticides,
insecticides, herbicides, and other farm inputs;
(6) Poultry feeds and other animals feeds;
(7) School supplies; and
(8) Cement

For purposes of this Article, the term exporters shall refer to those who are principally
engaged in the business of exporting goods and merchandise, as well as manufactures
and producers whose goods or products are both sold domestically and abroad. The
amount of export sales shall be excluded from the total sales and shall be subject to the
rate not exceeding one-half of the rates prescribed under paragraphs (a) and (b) of this
Article.

Provide that on stores or retailers with fixed business establishments with gross sales
or receipts for the preceding calendar year of Fifty Thousand pesos (P 50,000.00) or less
shall be taxed by the barangays exclusively at rate to be determined by the Sangguniang
Barangay concerned. Provided, further, that retailers subject to barangay taxation shall
continue to be liable to pay permit fees and other regulatory charges imposed under
Chapter III of this Code.

d.) One contractors and business establishments principally rendering or ofering to

render services such as:

1) Advertising agencies
2) Airlines, shipping lines on commission basis
3) Animal hospitals
4) Arrastre Services
5) Assaying Laboratories
6) Barber shops
7) Battery charging shops
8) Beauty Parlors
9) Belt and buckle shops
10) Blacksmith
11) Book binders

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 22

 12) Booking offices or film exchange
13) Breeding of gamecocks and other sporting animals belonging to others
14) Business agents
15) Business management services
16) Cinematographic film owners, lessors and distributors, cinema houses,
owners and operators.
17) Collecting agencies
18) Commercial Brokers
19) Constructions and/or repairs shops or motor vehicles, animal drawn
vehicles, bicycles and tricycles.
20) Diesel injection services
21) Drafting services
22) Dress shops
23) Drilling, demolition and salvage work contractors
24) Engraving plants
25) Feasibility studies and consultancy services
26) Funeral operators
27) Furniture repair shops
28) Garages
29) General building and specially contractors
30) General engineering
31) Goldsmith and silversmith
32) House or sign painters
33) Immigration brokers
34) Indentors
35) Inspection services for incoming and outgoing cargoes
36) Interior and decorating services
37) Janitorial services
38) Job placement/ recruitment agencies
39) Landscaping contractors
40) Lathe machine shops
41) Lithographers
42) Management consultants – not subject to professional tax
43) Massage clinics
44) Medical and dental laboratories/clinics
45) Mercantile services
46) Milliners and hatters
47) Other establishments not specially enumerated
48) Painting shops
49) Persons engaged in the installation of water system, gas or electric lights
heat or power
50) Photographic studios
51) Planning or surfacing or re-cutting of lumber
52) Plastic lamination establishments
53) Plating establishments
54) Plumbing
55) Printers
56) Private detective or watchman agencies
57) Private hospital
58) Proprietors and operators of hotels, motels, lodging houses
59) Proprietors or operators of bulldozers and other heavy equipment

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 23

 60) Proprietors or operators of dockyards
61) Proprietors or operators of dry cleaning or dyeing establishments
62) Proprietors or operators of lots for parking purposes
63) Proprietors or operators of smelting plants
64) Public ferries
65) Publishers
66) Real estate brokers
67) Real estate salesman
68) Recapping plants
69) Rental cars, bicycles, light equipment, skates, furniture, sound system
70) Repainting shops
71) Repair and welding shops
72) Roasting of pigs, fowls, etc.
73) Sauna
74) Sawmill under contract to saw or cutlogs belonging to others
75) Sculptor shops
76) Service stations
77) Shipping agencies
78) Shipyards for repairing ships of others
79) Shoe repair shops
80) Shops for sheering animals
81) Silkscreen or t-shirt painting shops
82) Slenderizing and building saloons and similar establishments
83) Stables
84) Steam laundries
85) Stevedoring services
86) Stock broker
87) Tailor shops
88) Towing services
89) Travel agencies
90) Turkish and Swedish bath
91) Upholstery shops
92) Vaciador shops
93) Veterinary clinics
94) Video coverage services
95) Vulcanizing shops
96) Warehousing or forwarding establishments
97) Washing and greasing of vehicles
98) Watch repair shops

With gross sales/receipts for the preceding Amounting of Tax

calendar year in the amount of:

Less than P 5,000.00 P 37.50

5,000.00 or more than but less than 10,000.00 84.00
10,000.00 or more but less than 15,000.00 142.00
15,000.00 or more but less than 20,000.00 225.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 24

20,000.00 or more but less than 30,000.00 375.00
30,000.00 or more but less than 40,000.00 525.00
40,000.00 or more but less than 50,000.00 750.00
50,000.00 or more but less than 75,000.00 1,200.00
75,000.00 or more but less than 100,000.00 1,800.00
100,000.00 or more but less than 150,000.00 2,970.00
150,000.00 or more but less than 200,000.00 3,960.00
200,000.00 or more but less than 250,000.00 5,445.00
250,000.00 or more but less than 300,000.00 6.930.00
300,000.00 or more but less than 400,000.00 9,240.00
400,000.00 or more but less than 500,000.00 12,375.00
500,000.00 or more but less than 750,000.00 13,875.00
750,000.00 or more but less than 1,000,000.00 15,375.00
1,000,000.00 or more but less than 2,000,000.00 17,250.00

More than P 2,000,000.00 P 17,250.00 plus

25 % of 1 % of the sales
excess of P 2,000,000.00

Should a contractor mentioned in this sub-section undertakes to furnish the materials

and labor in the construction work, the cost of such materials and labor shall be included in his
gross receipts for the purpose of determining the tax due.

e) Banks and other financial institutions:

On gross receipts of the preceding calendar year derived from interests, commissions and
discounts from lending activities, income from financial leasing, dividends, and rentals on
property and profit from exchange or sale property, and insurance premium:

Banking Institutions Amount of Tax

Commercial Banks ¾ of 1 %
Saving or thrift banks of loan associations ¾ of 1 %
Rural Banks ¾ of 1 %

Non-bank financial intermediaries:

Educational life plan/memorial plan ¾ of 1 %

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 25

 Financial and investment companies ¾ of 1 %
Money Shops ¾ of 1 %
Insurance companies ¾ of 1 %
Stock Market ¾ of 1 %
Stock Brokers ¾ of 1 %
Dealers in securities and foreign exchange ¾ of 1 %
Lending Investor ½ of 1 %
Pawnshops ½ of 1 %

f) On Peddlers: Amount of Tax

Peddlers engaged in the sale of any merchandise P 50.00

or commerce, per peddler.

1) Peddlers of any article or merchandise carried P 50.00

in trucks of any other motor vehicles.
2) Peddlers of any article or merchandise carried
in a motorized bicycle, tricycle or other motorized
similar vehicles other than specified in (1) above. P 50.00
3) Peddlers of any article or merchandise carried
in carts, caretelas or other vehicles drawn by animals. P 50.00
4) Peddlers of any article or merchandise carried
on bicycles, pedicabs or other similar vehicles. P 50.00
5) Peddlers of any article or merchandise carried by persons P 50.00
6) In addition to the above impositions, a peddler
of textiles, jeweleries, perfumes and other
luxury articles shall pay an additional tax of P 50.00

Delivery trucks, vans, or motor vehicles used by manufacturers, wholesalers, dealers

or retailers already subjected to annual fixed tax delivery trucks or vans shall be exempt from
the peddlers tax.
g) OTHERS
1) On cafes, cafeterias, ice cream and other refreshments parlors, restaurants, soda
fountain bars, carenderias or food caterers and other food establishments.
With gross sales/receipts for the preceding calendar year in the amount of:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 26

 Tax per Annum
Less than P 20,000.00 P 50.00
2,000.00 or more but less than 5,000.00 100.00
5,000.00 or more but less than 10,000.00 200.00
10,000.00 or more but less than 15,000.00 300.00
15,000.00 or more but less than 20,000.00 400.00
20,000.00 or more but less than 30,000.00 600.00
30,000.00 or more but less than 40,000.00 800.00
40,000.00 or more but less than 50,000.00 1,000.00
50,000.00 or more but less than 75,000.00 1,500.00
75,000.00 or more but less than 100,000.00 2,000.00
100,000.00 or more but less than 150,000.00 3,000.00
150,000.00 or more but less than 200,000.00 4,000.00

For every P 25,000.00 or fraction thereof in

excess of P200, 000.00 P 4,000.00 plus P 350.00 for
every P 25,000.00 in excess
of P 200,000.00
On the following businesses, not otherwise specified in the preceding paragraphs, which the
Sangguniang Panglungsod deemed proper tax: Provided, that on any business subject to
excise, value-added or percentage tax under the National Internal Revenue Code, as amended,
the rate of the tax shall be three percent (3%) of gross sales/receipts for the preceding year:

2) On dealers of real state (Tax Rate) TAX RATE

a) On lessors of real state 1.50%
b) Subdivision operators 2.00%
c) On dealers of real state excluding subdivision
operators and real estate lessors 1.50%
3) Lessors of privately-owned public market and shopping centers 1.50%
In case of a newly started privately-owned public market and shopping center, the tax
shall be based on its initial capital investment.
For purposes in this sub-section, lessors of privately-owned public market and shopping
center shall declare under oath and penalty of perjury the names of the lessees including the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 27

amount of monthly rental and date of occupation of such stall or space. Failure to comply with
this requirement shall be a ground for revocation or denial of a business permit.

4) On operators of amusement places such as:

a. Night and day clubs 1.50%
b. Night clubs or day clubs 1.50%
c. Super clubs, cocktail lounges
or bars, beer gardens, pub houses, disco houses,
and other similar establishments 1.50%
d. Cabarets, dance halls or dancing pavilion 1.50%
e. Skating rinks 1.50%

g. Swimming pools 1.50%

h. Billiard and pools halls 1.50%
i. Bowling alleys 1.50%
j. Circuses, Carnivals and like 1.50%
k. Slide shows 1.50%
l. Merry go-round, roller coasters, Ferris wheel,
swings, shooting galleries or similar contrivances 1.50%
m. Boxing stadium, auditoriums,
gymnasiums, concert halls, similar establishments 1.50%
n. Boxing, wrestling or martial arts contest 1.50%
o. Race tracks for conducting horse races 1.50%
p. Race tracks for conducting dog races 1.50%
q. Cockpit 1.50%
r. Gun clubs 1.50%
s. Judo-karate clubs 1.50%
t. Pelota/squash courts 1.50%
u. Tennis Courts 1.50%
v. Jai-alai frontons and/or coliseums 1.50%
w. Off-track station and off-fronton 1.50%
x. Golf links 1.50%
y. Polo grounds 1.50%
aa. Driving Ranges 1.50%
bb. Other amusement places not mentioned 1.50%

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 28

Section 5. Payment of Basic Tax – (a) The taxes imposed under Section 4 of this Code shall
be payable for every separate or distinct establishment or place where business subject to the
tax is conducted and one line of business activity does not become exempt by being conducted
by some other business for which such as tax has been paid. The tax on a business must be
paid by the person conducting the same.
(b) Where a person conducts or operates two (2) or more businesses mentioned under
section 4 of this Code which are all subject to the same rate of tax, the tax shall be computed on
the combined total gross sales or receipts of the said two (2) or more related business.
(c) Where a person conducts or operates two (2) or more business mentioned under
section 4 of this code which are subject to different rate of tax, the gross sales of receipts of
each business shall be separately reported for the purpose of computing the tax due from each
business.

Section 6. Time of Payment – The payment of the tax prescribed in the preceding section shall
be payable within in the first twenty (20) days of January of each calendar quarter upon
approval of the City Mayor.
In the case of ambulant amusement establishment, the tax shall be paid on daily basis.

Section 7. Surcharge and interest on late payment – In case of failure to pay the tax
imposed in this article within the time prescribed, the tax due shall be increased by a surcharge
of twenty five-percent (25%) of the original amount due, such surcharged to be paid at the same
time and in the same manner as the tax.
In addition to the surcharge imposed herein, there shall be imposed an interest upon the
unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the
tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed
three (3) years.

Section 8.Administrative provisions applicable to all businesses.

a. Requirement – Any person that shall establish, operate or conduct any business,
trade or activity in the City of General Santos shall first obtain a Mayor‟s permit and
pay the tax impose under Article A of Chapter II of this code.
b. Issuance and posting of official receipts – The City Treasurer shall issue an official
receipt upon payment of the tax imposed in this Article. Every person issued
conspicuously posted in plain view at the place where the business or undertaking is
conducted. In case, he has no fixed place for business or office, he shall keep the
official in his person.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 29

 c. Issuance of certification - The City Treasurer may, upon presentation of satisfactory
proof that the original official receipt has been lost, stolen or destroyed, issue a
certification to the effect that the tax has been paid indicating therein the number of
official receipt issued upon payment of the fee prescribed in this Code.
d. Transfer of business to other location – Any business for which a tax has been paid
by the person conducting it may be transferred and continued in any other place
within the territorial limit of City of General Santos without payment of an additional
tax during the period of which payment has been made.
e. Death of license – When any individual paying a business dies, and the business is
continued by a person interested in his estate, no additional payment shall be
required for the residue of the term of which the tax was paid.
f. Persons subject to business tax to issue sales invoice or receipts – All persons
subject to the business tax shall prepare and issue sales or commercial invoices or
receipts in accordance with the requirements of the Bureau of Internal Revenue.
g. Submission of Sworn Statement – Any person in a business subject to the graduated
fixed tax based on gross sales and/or receipts shall submit a sworn statement of its
gross sales/or receipts for the preceding year or quarter in such manner and form as
may be prescribed by the City Treasurer upon payment of the tax imposed in this
Article within the first twenty (20) days of January of each year or the quarter as the
case may be.

If the business or undertaking is terminated, the official receipt issued for the payment of
the business tax therefore shall be presented to the City Treasurer for notation on the face of
the Official Receipt the remark “Business Retired” and specifying the date of retirement thereof.
And a sworn statement of the gross sales and/or receipts for the current year or quarter shall be
submitted to the City Treasurer within ten (10) days following the date of closure. Any tax due
shall first be paid before any business or undertaking can be considered finally terminated.

For purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall
constitute termination as contemplated in this Section. Unless stated otherwise, assumption of
the business under of any new owner or manager or re-registration of the same business under
a new name will only be considered for record purposes in the course of the renewal of the
permit or license to operate the business.

The City Treasurer shall see to it that the payment of taxes of a business is not avoided
by simulating the termination or retirement thereof. For this purpose the following procedural
guidelines shall be strictly observed;

1) The City Mayor shall assign every application for the termination or retirement of
business to an inspector in his office who shall go to the address of the business on
record to verify if it is no longer operating. If the inspector finds that the business is
simply placed under a new name and/or new owner, the City Mayor shall disapprove
the application for the termination or retirement of the said business. Accordingly the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 30

 business continues to become liable for the payment of all the taxes, fees and
charges imposed therein.
2) In the case of a new owner to whom the business was transferred by sale or other
form of conveyance, said new owner shall be liable to pay the transfer tax imposed in
this Code.
3) If it is found that the retirement or termination of the business is legitimate, and the
tax due therefrom be less than the tax due for the currently year based on the current
gross sales or receipts, the difference in the amount of the tax shall be paid before
the business is considered officially retired or terminated.
4) The permit issued to a business retiring or terminating its operations shall be
surrendered to the City Mayor who shall forth with cancel the same and cause the
recording of such cancellation in the books of the City Treasurer.

Section 9.Related or combined Business. – (a)The conduct or operation of two or more

related businesses provided in Section 5 by any one person, natural or juridical, shall require
the issuance of separate permit or licence to each business.

(a) If a person conducts or operates two (2) or more related businesses which are
subject to the same rate of imposition, the tax shall be computed on the basis of the combined
total gross sales or receipts of the said two (2) or more related business.

(b) If, however, the business operated by one person are governed by separate tax
schedules or the rate of the taxes are different, the taxable gross sales or receipts or each
business shall be reported independently and the tax thereon shall be computed on the basis of
the appropriate schedule.

ARTICLE B. SITUS OF TAX

a) For purposes of collection of the taxes under Section 4 of this Code, manufacturers,
assemblers, repackers, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits
and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks
and other financial institutions and other businesses, maintaining or operating branch or sales
outlets in General Santos City shall record all sales made in General Santos City and tax
thereon shall accrue and shall be paid to the city of General Santos .

b) In cases where there is no such branch or sales outlets in General Santos City where
the sale or transaction is made, the sale shall be duly recorded in the principal office and the
taxes due shall accrue shall be paid to such city where the principal office is located.

c) In cases where there are manufacturers, assemblers, contractors, producers and

exporters with factories, project offices, plants and plantations in General Santos City in pursuit
of business, thirty percent (30%) of all sales recorded in the principal office is located and
seventy percent (70%) of all sales recorded in the principal office shall be taxable in General
Santos City.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 31

Experimental farms located in the city shall not be entitled in the sales allocation in this sub-
paragraph but shall be similarly imposed the corresponding tax under Section 4 (a).

d) In the case of manufacturers, assemblers, contractors, producers and exporters with the
plants and plantation located outside General Santos City but with factory in General Santos
City, the seventy percent (70%) allocation above shall be divided as follows:

(1) Sixty percent (60%) shall be taxable in General Santos City,

(2) Forty percent (40%) shall be taxable in the locality where the factory is located.

e) In case of manufacturers, assemblers, contractors, producers and exporters with the plants
and plantation located outside General Santos City but with factory in General Santos City, the
seventy percent ( 70% ) allocation above shall be divided as follows:

(1) Forty percent ( 40% ) shall be taxable in General Santos City;

(2) Sixty percent ( 60% ) shall be taxable in the locality were the factory is located.

f) In case where two (2) or more factories, project offices, plans or plantations are located in
General Santos City and other localities, the seventy percent (70%) allocation shall allocated
among the other localities and General Santos City in proportion to their respective volume of
production during the period for which the tax is due.

In the case of project offices and other independent contractors, the term production shall refer
to the cost of projects actually undertaken during the period for which the tax period.

g) The sales allocation in the sub-paragraph (a), (b), (c), (d), (e), and (f) shall be applied
irrespective of whether or not sales are made in General Santos City where the factory, project
office, plant or plantation is located. In the case of sales made by the factory, project office,
plant or plantation, the sales shall be covered under paragraph (a) or (b).

h) In case of manufacturers or producers which engage the services of an independent

contractor to produce or manufacture some of their products, these rules on situs of taxation
shall apply except that factory or plant and warehouse of the contractor utilized for the
production and storage of the manufacturer‟s products shall be considered as the factory or
plant and warehouse of the manufacturer.

ARTICLE C. TAX RATE OF NEWLY ESTABLISHED BUSINESS

In case of a newly started business falling under Section 4, paragraphs (a), (b), (c), (d),
(e), (f) and (g) 1,2, (a,b,c,), 3 and 4, as herein above provided, the tax. Shall be fixed by the
quarter.The taxfor the quarter in which the business starts to operate shall be three-fourth of
one-tenth of one percent (3/4 of 1/10 of 1%) of the capital investment. In the succeeding quarter
or quarters, in case the business opens before the last quarter of the year, the tax shall be
based on the gross sales from the preceding quarter at one-fourth (1/4) of the rates fixed before

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 32

by the pertinent schedule. In Section 4, paragraphs (a), (b), (c), (d), (e), (f) and (g) 1,2 (a,b,c,) 3
and 4).

In succeeding calendar year, regardless of when business starts to operate, the tax shall
be based on the gross sales for the preceding calendar year, or any fraction thereof, at the rate
as provided in the pertinent schedule.

Provided that in no case, except as otherwise provided for this Code, the tax of the
newly established business in the city shall be Twenty Pesos (P 20.00).

Provided, however, that in case of a new business which has actually started its
operation even before obtaining a mayor‟s permit, such business shall be liable to pay the tax,
including surcharge and interest, that has accrued from the time it actually started its operation
up to the time of application, before Mayor‟s Permit can be issued.

The capital investment to be used to basis of the tax of a newly started business as
herein provided shall be determine in the following manner:

a) In case of a principal office, the paid-up capital stated in Articles of Incorporation, in case
of corporation, or any similar document, in case of corporation, in case of other type of business
organizations or enterprises shall be considered as the capital investment.

b) Where the newly started business is a branch or sales office, capital investment shall
mean the total funds invested in the branch or sales office. Where it is impractical to determine
the actual funds actually invested, the provision of the immediately preceding sub paragraph (1)
above shall apply.

ARTICLE D. TAX ON SIGNS, SIGNBOARDS, BILLBOARDS OR

ADVERTISEMENTS

Section 10. Imposition of tax – There is hereby levied a tax on signs, signboards, or
advertisements at the rates prescribed hereunder,

Amount Tax

a) Billboards or signboards for advertisement

of business, per sq. m. or fraction thereof:

Single face P 40.00

Double face 60.00

b) Billboards, sign for professionals per

sq. m. or fraction thereof 80.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 33

c) Billboards, sign or advertisements for
business and professions painted in
any building or structure or otherwise
separated or detached therefrom,
per sq. m. or fraction thereof 48.00

d) Advertisements for business or professions

by means of slides on movies, payable by
owners or movie houses 400.00

In addition to the taxes provided above under items (a) to (e), inclusive, for the use of
electric or neon lights in billboards, the tax shall be increased by the one hundred percent
(100%)

f) Mass display of signs:

From 100 to 250 display signs 2,000.00

From 251 to 500 display signs 3,000.00
From 501 to 750 display signs 3,664.00
From 751 to 1,000 display signs 4,680.00
1,001 or more display signs 10,000.00

g) Advertisements by means of vehicles, including sea or aircraft such as airplanes, boats,

balloons, kites, etc.

Per day or fraction thereof 60.00

Per week or fraction thereof 96.00
Per month or fraction thereof 160.00

h) Advertisements by means or use of streamers per sq. m. 10.00

i) Advertisements through buntings per linear meter 0.25

Section 11. Exemptions – Signs, signboards, billboards, or advertisement displayed at the

place where the profession or business advertised is conducted shall be exempted from the tax
therein imposed, provided it conforms to the Building Code.

Section 12. Time of Payment – The tax imposed in this Article shall be paid to the City
Treasurer before the advertisement, sign, signboards, or billboards is displayed or distributed.
The time of payment shall be reckoned at the beginning of the quarter the sign, signboards, or
billboards is displayed. In the ensuing year, the tax shall be payable annually on or before the
twentieth day (20th) of January or in quarterly equal instalments within the first twenty (20) days
of the month next following the end of the calendar quarter.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 34

Section 13. Surcharge and interest for the late payment – In case of failure to pay the tax
prescribed in this Article within the time prescribed, the tax shall be increased by twenty-five
(25%) of the quarterly amount due, such surcharge shall be paid at the same time and in the
same manner as the tax.
In addition to the tax herein imposed, there shall be imposed an interest upon the unpaid
amount at the rate of twenty-four percent (24%) per annum from the due date until the tax or
charge is fully paid but in no case shall exceed three (3) years.

Section 14. Penalty – Any advertisement, sign, signboards, or billboards constructed or

displayed without complying with the requirements imposed therein shall, after due notice, be
demolished, and shall be punished by a fine of not exceeding Five Thousand Pesos (P
5,000.00) and imprisonment of not more than six (6) months, or both at the discretion of the
court.

If the violator is an association, partnership or corporation, the penalty therein provided

shall be imposed on the officers thereof.

Section 15. Administrative Provision – Any person desiring to display sign, signboards,
billboards or advertisements, shall file a written application on the required form submitting the
necessary plans and description of the advertisements, sign, signboards, or billboards with the
City Mayor through the City Engineer. The permit of the City Mayor shall be presented to the
City Treasurer who shall thereafter collect the tax before the advertisements, sign, signboards,
or billboards is displayed or distributed. Buntings displayed during fiestas and other festivities
within the City shall, however, be exempted from the tax imposed in this Article.

ARTICLE E. AMUSEMENT TAX

Section 16. Imposition of Tax – There shall be collected amusement tax from
proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing
stadia, video products lessors/owners and other places of amusement at the rate
prescribed below:

On admission or entrance fees - thirty percent (30%)

On video tapes rental fees - thirty percent (30%)

On resorts - ten percent (10%) of gross

receipts from admission/entrance fees with two
(2) year moratorium on Department of Tourism
registered resorts

Where a fee is paid for admission to more than one attraction, the
accommodation, such and orchestra to balcony or from balcony to lodge requiring the
payment of additional fee to make up for the difference in the fee, the tax shall be based

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 35

on the fee corresponding to the accommodation required in exchange of the first
accommodation.

The computation of amusement tax shall not include charges and fees imposed
by the City Government for charitable, religious, civic, and sports purposes actually paid
by the customer or viewers entering such amusement place.

Section 17. Exemptions – The admission fees for the following activities shall be
exempt from the payment of amusement tax.

a.) The holding of operas, concerts, dramas, recitals, paintings and art
exhibitions, flower shows, musical programs, literary and oratorical presentations
except pop, rock or similar concerts.

In order that the admission fees to the operas, concerts, dramas, recitals,
paintings and art exhibitions, flower shows, musical programs maybe exempted from
the payment of amusement tax imposed under this Article, it must be shown that they
are not only that the predominating features of the show but the principal attraction and
life thereof, and that no other form of amusement is shown or exhibited in connection or
on consideration of the admission fees collected.

Stage shows and vaudeville exhibitions do not come within the purview of
exemption:

b.)Receipts derived from the sale of ballots in connection with beauty contest
and said ballots are not required to be registered. However, admission tickets to benefit
shows and performance undertaken in connection with said beauty contest are subject
to amusement tax regardless of whether or not said tickets are entitled to votes;

c.)Fees charged by proprietors, or operators of bowling alleys and billiard pools

to their customers for the use of their bowling alleys and billiard tables are mere rentals
for the use thereof and therefore, not subject to the amusement tax. However, if
admission fees and charges are collected from the general public for the privilege of
witnessing billiard games and bowling contest, the admission fees or charges thereto
are subject to the amusement tax;

d.|)The admission fees to athletic meet, school program, exhibition, or

educational activity conducted by any public school be exempt from amusement tax if
the net proceeds therefrom shall accrue to the athletic or library fund of the school;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 36

 e.)Admission fees charged in connection with fund raising of Katipunan ng
Kabataan, the proceeds of which shall accrue to general fund of the Sangguniang
Kabataan;

f.)Admission fees charged in connection with fund raising activities of

Sangguniang Barangay, the proceeds of which shall accrue to the general fund of the
barangay.

Provided, however, that for purposes of the immediate preceding sub-paragraphs

(e) and (f), in appropriation thereof, the specific purpose for which such activity has
been held shall be first satisfied;

g.)Admission fees charged in connection with fund-raising activity, the proceeds

of which shall insure to the benefit of an orphanage, religious institutions, home for the
aged, educational and other charitable institutions.

Where a fund raising activity is conducted by a benefactor or other than those

mentioned in this sub-paragraph, only that portion of the proceeds that goes to the
orphanage, religious institution, home for the aged, educational and other charitable
institutions shall be exempt from the amusement tax. That portion of the proceeds that
goes to the promoter shall be taxable in accordance with rate prescribed in this Section.

h.) Other activities as maybe, on case to case basis, exempted by the Sangguniang
Panlungsod through an appropriate resolution.

Section 18. Time of Payment – The tax on admission fees shall be due and payable
within the first ten (10) days of the month next following the month for which they due by
the proprietors, lessees or operators concerned.

The tax shall be determined on the basis of a true and complete return of the
amount of gross receipts derived during the preceding month.

In case of theaters or cinematography, the tax shall first be deducted and

withheld by the proprietors, lessees, or operators theaters or cinematography and paid
to the City Treasurer before the gross receipts are divided between the proprietors,
lessees, or operators of the theaters or cinematography and distributors of the
cinematographic films.

In case of ambulant amusement establishments, the tax herein imposed shall be

paid to the City Treasurer upon the expiration of the permit granted by the City mayor.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 37

In case where the proprietor or operator of the amusement establishment decides to
terminate its operation earlier than the expiration date of the permit, the tax shall be paid
at the time the permittee decided to stop its operation.

Section 19. Surcharge and interest for late payment – In case of failure to pay the
tax prescribed in this Article within the time required, the tax will be increased by twenty-
five percent (25%) of the original amount due, such surcharge shall be paid at the same
time and in the same manner as the tax.

In addition to the surcharge imposed therein, there shall be imposed an interest

upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the
due date until the tax or charge is fully paid but in no case shall exceed three (3) years.

Section 20. Surcharge for Fraudulent Return – In case of failure to file the return and
pay the tax within the time required, or in case a fraudulent return is filed, the taxpayer
shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax
due in addition to the other charge, interest and penalties provided for in this Article.\

Section 21. Penalty – Any violation of the provision of this Article shall be punished by
a fine of not exceeding Five Thousand Pesos (P5, 000.00), an imprisonment of no more
than six (6) months, or both, at the discretion of the court.

If the violator is an association, partnership, or corporation, the penalty herein

provided shall be imposed on the officers thereof.

Section 22. Administrative Provisions

a.) Filing of return – All proprietors, lessees, or operators of amusement

places shall file a monthly statement of their receipt from admission of each class of
tickets sold, the unit price of each class, and the total amount collected duly signed by
them or the manner. The said statement shall be submitted to the Office of the City
Treasurer on or before the 10th day of each month. as regards the required information
for the preceding month and pay the tax due thereon. Duplicate copies of each
statement shall be kept by the proprietor, lessee, or operator as part of his accounting
records and the same shall be preserved in the same manner as his books of accounts
and the other records.

b.) Form of tickets. – The proprietor, lessee or operator of an amusement

place where fees or cover charges are required to be paid for admission shall provide
himself with admission tickets which shall evidence payment of fees or cover charges.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 38

The tickets shall be serially numbered and shall indicate the name of the place of
amusement and the fees or cover charges. The serial number of each ticket, and the
admission fee or cover charge shall be printed on both ends of the tickets such that
when the ticket is divided into two upon being presented for admission, both the serial
number and the price shall appear in both parts.

When the tickets are presented for admission at the gate or entrance of an
amusement place.the same shall be divided crosswise into two by the porter or
gatekeeper. One-half thereof shall be returned to the patron and the other half kept in a
receptacle provided for the purpose, to be preserved by the proprietor, lessee, or
operator of the amusement place until they should have been verified by a duly
authorized representative of the Office of the City Treasurer for verification of the
contents thereof within ten (10) days of the month following.

An authority to burn the used admission tickets be granted by the City Treasurer
after the amusement taxes due on the used admission tickets have been paid and the
correctness thereof has been verified. The burning, shall be witnessed by the proprietor,
lessee, or operator of the amusement place of his designated representative from the
Office of the City Treasurer.

c.) Registration of ticket – Before the proprietor, lessee, or operator of the

pale of amusement tickets for printing, he shall first send to the City Treasurer a written
notice stating the name and address of the printer with whom he places the order, the
class of tickets, and the inclusive serial numbers the fee or cover charge and the total
number each class of tickets. The proprietor, lessee, or operator shall be kept for record
purposes the invoices, or receipts issued by the printer covering the order.

If shall be the duty of the printer to submit within ten (10) days after the end
each calendar month, a receipt to the City Treasurer of all the admission tickets to the
admission places printed by him indicating the inclusive serial numbers, classes, fees or
cover charges thereof, and the total number of tickets of each class.

After the tickets are printed, they shall first be presented to the City Treasurer
for approval and registration before they are sold to the public. The City Treasurer shall
keep a record or registered tickets in the form of ledger with each places of amusement
having a separate record of all the tickets it presents for approval and registration, the
date of registration, the classes of tickets, the admission prices the inclusive serial
numbers, and the numbers of tickets of each class. The proprietor, lessees, or operator

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 39

of the place of amusement shall likewise keep a true and correct record of the stock of
his tickets, the serial number of the tickets, and those that are sold from day to day.

It shall be unlawful for every proprietor, lessee, or operator of an amusement

place to keep in an his possession any unregistered admission ticket.

If for any reason, such as or premiere exhibitions of films, road shows, or

similar shows, it becomes necessary to change the price of admission other than those
previously printed and registered, it shall be lawful for any proprietor, lessee, or operator
of a place amusement to cancel the price of admission printed on the tickets and
superimposed above the canceled price the desired fee for admission. In case of this
nature, the proprietor, lessee, or operator of a place of amusement shall first send to the
Office of the City Treasurer a written notice stating that he causing to be printed a new
set of tickets in the same manner as provided above.

Passes and complimentary tickets shall be printed, registered and disposed in

the manner as the regular admission tickets.

d.)Notice of admission price. – In every place of amusement where fees or

charges are collected admission, the proprietor, lessee, or operator shall conspicuously
post at the outer entrance and near the box office, one or more signs accurately stating
the rates of admission prices.

d-1) Computation of Amusement Tax – There shall be added as Amusement Tax

equivalent to 30% of the total admission price except such charges and fees imposed
by the City Government for charitable, religious, civic and sport purposes actually paid
by the customers, viewers entering such amusement place. The following an example:

Admission Ticket Amusement Tax Total

Balcony P 9.50 P 2.85 P 12.35

Orchestra 8.50 2.55 11.05

e.) Filing of performance bonds; forfeiture thereof and exemption. – Person

engaged in business as operators of amusement places or as promoters or sponsors of
amusement activities, shall upon registration of their admission tickets and other
records as provided above, file a performance bond in an amount equal, as nearly as
can be estimated, to twice the amount of amusement taxes payable by them during an
average month, in the case of these regularly operating an amusement place, or twice
the amount of amusement taxes computed on the basis of the admission ticket
registered, in the case of these not regularly operating an amusement place.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 40

 In all local or foreign performance, the registration of their ticket shall be done
only upon posting a performance bond equal to at least twice the estimated amount of
admission tickets registered.

Such bond shall be returned to the operator, promoter or sponsor upon payment
of all taxes due. Failure to pay such taxes will subject the confiscation of such bond by
the City Treasurer to satisfy such liability to the government.

The City Treasurer may, in meritorious cases and upon written application
therefore, subject to the approval of the Sangguniang Panlungsod exempt any person
operating an amusement place or promoting or sponsoring an amusement activities
from compliance with the requirements of these provisions.

f.) The City Treasurer or his duly authorized representative may conduct an
actual accounting of the number of customers who entered an amusement place for the
purpose of determining the correct amount of admission tickets sold.

ARTICLE F. TAX ON BUSINESS OF PRINTING AND/OR PUBLICATION

Section 23. Imposition of Tax – There shall be collected a tax of three fourths of one
percent (3/4 of 1%) of the gross receipt for the preceding calendar year, of business of
the persons engaged in the printing and/or publication of books, cards, posters, leaflets,
handbills, certificates, receipts, newspaper of regular circulation, magazines and other
printed materials of similar nature.

Section 24. Exclusion of Certain Receipts – The receipts from the printing and/or
publishing of books or other reading materials prescribed by the Department of
Education, Culture and Sports such as school texts or references shall not be included
in the gross receipts subject to the tax herein imposed.

Section 25. Time of Payment – The tax herein imposed shall be payable within first
twenty (20) days of January or in quarterly installment within the first twenty (20) days of
each calendar year.

Section 26. Surcharge and Interest of Late Payment – Failure to pay the tax within
the time required shall subject the printer and/or publisher to a surcharge of twenty five
percent (25%) of the amount of the tax due plus an interest upon the unpaid amount at
the rate of twenty four percent (24%) per annum from due date until the tax is fully paid.

Section 27. Penalty – Any violation of the provision of this Article shall be punished by
a fine of not less than One thousand Pesos (P1,000.00) nor more than Five Thousand
Pesos (P5,000.00), imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the Court.

In the case of a juridical person, the president or person in charge of the

operation thereof shall be liable for such violation.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 41

 In the case of newly started business failing under this Article, the tax shall be
fixed by the quarter. The tax for the quarter in which the business starts to operate shall
be three fourths of one-tenth of one percent (3/4 of 1/10 of 1%) of the capital
investment. In the succeeding quarter or quarters, in the case the business opens
before the last quarter of the year, the tax shall be based on the gross sales from the
preceding quarter at one fourth (1/4) of the rate prescribed under this Article.

For purposes of this Article, capital investment shall be that as determined under
Article C, Chapter II of this Code.

ARTICLE G. FRANCHISE TAX

Section 28. Imposition of Tax – Notwithstanding any exemption granted by any law or
other special law, the City shall impose a tax on business enjoying a franchise at a rate
not exceeding seventy-five percent of one percent (75%of 1%) of the gross annual
receipts for the preceding calendar year based on the incoming receipt, or realized,
within its territorial jurisdiction.

In case on newly started business, the tax shall not exceed three-fourths of one
percent (3/4 of 1%) of the capital investment. In the succeeding calendar year,
regardless of when the business started to operate, the tax shall be based on the gross
receipts for the preceding calendar year, or any fraction thereof, as provided herein.

Section 29. Exemption – This tax shall not be imposed on business enjoying franchise
which is a cooperative organized and registered with the proper government office.

Section 30. Time of Payment – The tax herein imposed shall be payable within the
first twenty (20) days of January of each year or in quarterly equal installment within the
first twenty (20) days of each calendar year.

Section 31. Surcharge and Interest for Late Payment – Failure to pay within the time
required shall the tax payer to a surcharge of twenty five percent (25%) of the amount of
tax due plus the interest upon the unpaid amount at the rate of two percent (2%) per
month from the due date until the tax is fully paid.

Section 32. Penalty – Any violation of the provisions of this Article shall be punished by
a fine of not less than One Thousand Pesos (1,000.00) nor more than Five Thousand
Pesos (P5,000.00), imprisonment of not less than one (1) month or more than six (6)
months, at the discretion of the Court.

In case of a juridical person, the president or person in charge of the operation

shall be liable for the violation.

Section 33.Administrative Provisions.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 42

 If a business subject to the franchise tax is closed within a year, the franchise
holder shall within twenty (2) days of such cessation of business, submit to the
undeclared portion of the year and pay the tax thereon.

ARTICLE H. TAX ON PROFESSIONALS

Section 34.Imposition of Tax.

(a) The City shall levy an annual professional tax on each person engaged the
exercise or practice of his profession (P300.00).

a.1.4 year course and below requiring government exam. – P150.00

a.1.5 year course and above requiring government exam. - 300.00

(b) Every person legally authorized to practice his profession shall pay the
professional tax to the City where he practices his profession or where he
maintains his principal office in case he practices his profession in several
places, provided, however, that such person who has paid corresponding
professional tax shall be entitled to practice his profession in any part of the
Philippines without being subjected any other national or local tax, license, or fee
for the practice of such profession.

(c) Any individual or corporation employing a person subject to professional tax shall
require payment by that person of the tax of his profession before employment
and annually thereafter.

(d) Any person subject to the professional tax shall write in deeds, receipts,
prescription, reports, books of account, plans and designs, surveys and maps, as
the case maybe, the number of the official receipt issued to him.

(e) The professional subject to tax herein imposed are only those who have passed
the bar examination, or any board or other examinations conducted by the

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 Professional Regulation Commission (PRS). For example, a lawyer who is also a
Certified Public Accountant (CPA) must pay the professional tax imposed on
lawyers and that fixed for CPAs, if he is to practice both professions.\

For the purpose of collecting the tax, the City Treasurer of his duly authorized
representative shall require from such professionals their current registration
cards issued by competent authority before accepting payment of their
professionals‟ presentation of proof of payment before registrations or renewal of
their licenses.

Section 35. Time of Payment – The professional tax shall be payable annually,
on or before the thirty-first (3 1st) day of January. Any person first beginning to
practice a profession after the month of January must, however, pay the full tax
before engaging therein. A line of profession does not become exempt even if
conducted with some other profession from which the tax has been paid.
Professionals exclusively employed in the government shall be exempt from the
payment of this tax.

Section 36. Surcharge and Interest for Late Payment – Failure to pay the
professional tax herein imposed within the time required shall subject the
professional to a surcharge of twenty-five percent (25%) of the tax due plus an
interest on the unpaid amount at the rate of two percent (2%) per month or
fraction thereof but not to exceed thirty six (36) months until the tax is paid.

Section 37. Place of Payment – Every individual legally authorized to practice

his profession in General Santos City shall pay the professional tax in the City. In
case where in individual practices his profession or pursue his calling in several
places that maintains his principal office in General Santos City, he shall pay the
professional tax herein imposed in General Santos City.

Section 38. Penalty – any violation of the provisions of this Article shall be
punished by a fine or not more than One Thousand Pesos (P1,000.00),
imprisonment of six (6) months, or both at the discretion of the Court.

ARTICLE I. TAX ON OCCUPATION AND OTHER CALLINGS

Section 39. Imposition of Tax – There shall be imposed an annual tax on all
persons not otherwise classified as professionals engaged in the exercise or
practice of their occupation or callings within General Santos City, such as:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 44

 a.) Fifty Pesos (P50.00)
Certified morticians
Chemist (unless he or she is a registered chemical engineer and has paid
the corresponding tax on the profession)
Chripodist (tattooing)
Commercial Basketball Players
Dietitians
Embalmers
Hostesses
Hotel or Restaurant Chef
Jockeys
Marine Officer (unless he is marine engineer or second engineer and
has paid the corresponding professional tax for marine engineers or
second engineers)
Masseurs/Masseuse
Pelotaris
Radio/TV Newscasters/Announcers
Registered Tourist Guide
Stage Performers
Statisticians
Professional Boxers
Professional Tennis Players
Bowlers, chess players and other players of professional games
supervised by the Games and Amusement Board
Professional Athletic Trainors
Professional Athletic Coaches and Assistant Coaches
Professional Animal Trainors
X-ray Technicians
Entertainers or Guest Relation Officers (GROs)
Sport Referees

b.) One hundred fifty pesos (P150.00)

Actors and actresses (professional)
Bachelor of Science in Nursing graduate
Club floor manager
Couturiers

Engineers: Associate and assistant electrical engineers

(unless he or she is a professional electrical engineer and has
paid the corresponding professional tax for electrical engineers)

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 45

 Flight attendants
Foreign Exchange Dealer/Money changers
Forester
Geologist
Insurance Adjusters/Agent/Representative
Land Surveyors (unless he/she is a professional geodetic engineer or has paid
the corresponding professional tax)
Movie Stage Directors
Sales Supervisor/Manager
Self Employed Bookkeeper
Steward & Stewardesses (Commercial)
Therapists (unless he or she is a professional nurse and has paid the
corresponding professional tax for nurse)
Professor or Instructors of private colleges, Universities and Vocational Schools
Professional Golfers

One line of occupation or calling does not become exempt by being conducted with
some other occupation or callings for which a tax has been paid.

Section 40. Exemption – the tax imposed in this Article shall not apply to persons
exclusively employed in any branch, instrumentally or service of the government of the
Republic of the Philippines.

Section 41. Time of Payment – The occupational tax shall be due and payable in its
full amount on or before January 31 and every year thereafter. Any person first
beginning to exercise or practice an occupation or calling after the month of January
must however, pay the full amount of tax herein imposed before engaging therein.

Section 42. Surcharge and Interest for Late payment – Failure to pay the
occupational tax herein imposed within the time required shall subject the taxpayers to a
surcharge of twenty-five percent (25%) of the tax due plus an interest on the unpaid
amount at the rate of one percent (1%) per month or fraction thereof but not exceed
twelve percent (12%) until tax is paid.

Section 43. Place of Payment – Every individual who practices his profession or
pursues his calling in General Santos City shall pay the occupation tax in the City.

Section 44. Penalty – Any violation of the provisions of this Article shall be punished by
a fine of not more than Six Hundred (P600.00), imprisonment of six (6) months, or but,
at the discretion of the court.

Section 45. Administrative Provisions

(a) The City Treasurer, before accepting payment shall require the presentation
of documents that will certify that professional required to pass the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 46

 corresponding board examination, as the case may be, have passed such
examination.

(b) Any person employing an individual required to pay tax shall require
payment by that individual of the tax on occupation before employment and
annually thereafter.

(c) Any individual subject to the occupation tax shall write or print in deeds,
receipts, prescriptions, reports, books or accounts, plans, designs, surveys
and maps, as the case may be, the number of official receipt issued to him.

ARTICLE J. TAX ON DELIVERY TRUCKS OR VANS

Section 46. Imposition of tax – There is hereby levied an annual fixed tax for every
delivery truck, van or any vehicle used by manufacturers, producers, wholesalers,
dealers or retailers in the delivery of certain products hereunder described, to their
Sales outlets, or costumers, whether directly or indirectly, within the City of General
Santos, based on the following:

Amount of Tax
Per Annum

Vehicles with 2-3 wheels 50.00

Vehicles with 4-6 wheels 350
Vehicles with more than 6 wheels 750.00

Section 47. Time of payment – The tax imposed on this Article shall be paid annually
to the City Treasurer on or before than 20th day of January of each year. Any person
that shall start to use any delivery truck or van in the City after the month of January
shall pay the full amount before engaging therein.

Section 48. Surcharge and Interest on Unpaid Taxes – Failure to pay the tax prescribed
in this Article within the time required, shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount due, such surcharge to be paid at the
same time and in the same manner as the tax.

In addition to the surcharge, there shall be imposed a surcharge an interest upon

the unpaid amount at the rate of two percent (2%) per month, from the due date until the
tax is fully paid.

Section 49. Penalty – any peddler who shall engage in the sale of any merchandise or
article of commerce in the City of General Santos, without first paying the tax on
delivery truck or

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 47

If the violator is an association, partner, or corporation, the penalty herein provided shall
be imposed on the officers thereof.

Section 50.Administrative Provisions.

The City Treasurer before accepting payment of the tax imposed in this Article,
shall require the presentation of a Mayor‟s Permit as required on Article A, Chapter III of
this Cod and the submission of a copy of the certificates of registration of the delivery
truck or van.

Every delivery truck or van for which tax has been paid shall be provided with a
sticker to be displayed on a conspicuous space within the windshield of the delivery
truck or van for the purpose of convenient identification that a Mayor‟s Permit has been
issued.

The official receipt issued for the payment of the tax or a copy thereof shall at all
times be carried in the truck or van for which such tax has been paid.

ARTICLE K. TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES

Section 51. Imposition of Tax –

a) The City shall levy and collect a tax of seven percent(7%) of fair market value in
locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry
resources, such as but not limited marl, marble, granite and volcanic cinders,
basalt, tuff and rock phosphate, extracted from public lands or from the beds of
seas, lakes, rivers, streams, creeks and other public waters within its territorial
jurisdiction.

b) The permit to extract sand, gravel, and other quarry resources shall be issued
exclusively by the City Mayor pursuant to this Ordinance.

In the case of private concessions, the tax herein imposed shall apply in addition
to the fees paid by the extractors to the private concessionaires.

Section 52. Exemptions – Government agencies with government functions shall be

exempt from this imposition. Provided, however, that no government entity or
instrumentality shall be allowed to take and dispose of materials from public waters or in
private or public lands unless authorized under a permit duly issued by the City Mayor.

Section 53. Time of Payment – The tax herein imposed shall be paid to the City
Treasurer or his deputized representative before the extraction of materials in made
based on the expected volume of quarry materials to be extracted for the month.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 48

Within ten (10) days after the end of the month for which the tax has been paid, the
person or permittee shall submit a sworn statement of the gross receipts/sales and
quantity of materials actually extracted or removed from the area. If the tax paid by the
person or permittee for the previous month is less than the tax actually due based on
the gross sales and/or receipts, the difference of the tax shall be paid together with the
tax for the expected volume of quarry materials to be extracted for the ensuing month.

The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed
as follows:

a) City -Sixty Percent (60%)

b) Barangay where the sand, gravel,
and other quarry resources are extracted - Forty Percent (40%)

Section 54. Surcharge for late payment – Where extraction of the materials is started
before the issuance of the permit and payment of the tax as required in Section 66
(Time of Payment) of this article, the taxpayer shall pay the surcharge of Twenty Five
Percent (25%) plus an interest of Twenty Four percent (24%) per annum but the
payment of such surcharge shall not relieve any person from payment of the tax due
and from fully complying with the requirements of this code nor from the other penalties
prescribed herein.

Section 55. Penalty – Any violation of the provision of this Article shall be punished by
a fine of not more than Five Thousand Pesos (P5,000.00), imprisonment of not more
than Six (6) months, or both, at the discretion of the court.

If the violator is an association, partnership, or corporation, the penalty herein provided

shall be imposed on the officers thereof.

Section 56.Administrative Provisions.

1. Taking and Disposal of Materials – No person, corporation, partnership,

cooperative or government entity/instrumentality shall be allowed to take and
dispose of materials covered by these regulations from public waters or in public
or private lands unless authorized under a permit issued in accordance with this
Ordinance.

2. Who may be granted permits – Permit to extract sand, gravel, and other quarry
resources shall be issued exclusively by the City Mayor.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 49

 3. Who may be granted permit (s) – A permit shall be issued to any applicant who
has complied with the requirements prescribed herein and other pertinent rules
and who possessed the following qualifications:

a) In case of an individual, he must be of legal age, Filipino citizen and a

resident of General Santos City.

b) In case of a corporation or a partnership, it must be organized under the laws

of the Philippines duly registered with the Securities and Exchange
Commission and at least 60% of the capital of which shall at all times be
owned and controlled by citizens of the Philippines.

c) In case of a cooperative, it must be duly registered with the Cooperative

Development Authority and whose members and officers are bonafide
residents of General Santos City, and

d) In case of a government agency/office, it must be duly recognized and

existing and in need of materials for infrastructure projects as certified by the
agency concerned.

4. Process Flow of Application for Permit – Applications for quarry or extraction

permit shall be processed as follows:

Step 1 – Application for permits shall be filed with the Office of the City Mayor
specifically with the Environment and Natural Resources Division (ENR)

The ENR Division conducts field evaluation and verification, results of which
shall be a part of the recommendation which will be forwarded/endorsed to the
Land Technical Committee of the City.

Step 2 – The Land Technical Committee in which the ENR Division is

represented conducts its evaluation of the request taking into consideration other
existing and applicable laws, rules and regulations and the recommendation of
the ENR.

Step 3 – If found in order, the application shall be endorsed favorably by the Land
Technical Committee to the Chief Executive for perusal and approval. If not in
order, the application shall be endorsed back to the applicant through the ENR
Division complete with explanation why the application can not be granted and/or

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 50

 the list of deficiencies. Step 4 – Applications endorsed favourably by the Land
Technical Committee, if the Chief Executive finds it in order, shall be endorsed to
the Permits and Licenses Division of the City Mayor‟s Office of the City for
issuance of permit/license.

Step 5 – Assessment shall be done by the Permits and Licenses Division and the
applicant pays the required fees and taxes with the Office of the City Treasurer.

Step 6 – Permits and Licenses forwards the permit for approval/signature of the Chief
Executive after payment of all fees, taxes and charges and submission of all
requirements.

5. Permit Terms and Conditions - The following are guidelines relative to the
quarrying/extraction permits issued:

a. Only the Chief Executive has the authority to issue quarry and/or extraction
permit in the City of General Santos.

b. The permit maybe suspended or revoked anytime by the Chief Executive

which public interest so requires or upon the failure of the permittee to comply with the
terms and conditions herein provided and other requirements of any applicable law,
rules, regulation of ordinance.

c. Any statement made in the application or those made later in support thereof
shall be considered as conditions and essential parts of the permit and any
misrepresentation contained therein shall be a valid ground for suspension revocation of
the permit.

d. The permits issued shall expire on December 31 of each year and shall be
renewable within the first twenty (20) days of January of each year. On the other hand,
Special Permits will be good only for one (1) year until December 31 of the year of issue
or upon exhaustion of the allowable volume of extraction which ever comes first.

e. The permittee shall assume full responsibility on any consequences resulting

from his extraction operations.

f. The permittee shall be responsible for the rehabilitation of the of the quarry
area which obligation shall be secured or performance bond executive by the permittee
in favour the City Government of the purpose.

This, therefore, imposes upon the permittee that he assures or commits that
there will be no damages in the environment in and surrounding his quarry area as a
result of his quarry/extraction activities.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 51

 g. The permit shall be strictly operative only in areas and of a maximum volume
specifically identified and approved by the chief Executive. Boundaries of such area(s)
shall be with established prominent ground marks as verified and indicated in the survey
plan.

h. No extraction or quarry shall be allowed within the distance of one (1)

kilometer from the boundaries of reservoirs, public water supply, and of any public or
private works or structures, as the case maybe.

i. The permit is issued for the exclusive use and benefit of the permittee and in no
case be transferable in favour of any person or entity.

j. The permittee shall at all times post a copy of the permit and make available all
related documents for inspection by authorized representative of the City Government
or any government entity or instrumentality having jurisdiction on the same.

k. The permittee shall at all times have available copies of the permit and other
necessary documents e.g. permit, delivery receipts, schedule extractions, etc., at the
quarry/extraction site which documents must be ready for inspection by appropriate
authorities.

l. The permittee shall maintain updated books of accounts which, among others,
shall contain detailed daily quantity and kind of materials extracted and delivered.
Details on the delivery and sale smut also be available e.g. detailed daily sales showing
date, quantity, name of buyer, selling price and total sales amount. these shall, at all
times, be ready for inspection by appropriate authorities especially authorized
representatives of the City Government.

m. At all times, the permittee shall issue delivery receipts duly registered with the
Office of the City Treasurer to haulers of the materials sold or delivered. The
haulers/drivers shall have these delivery receipts ready for presentation upon demand.

n. the permittee shall acknowledge trucks which are duly registered with the
office of the City Treasurer. These trucks if truly registered shall bear official stickers
prescribed and issued by the City Government.

o. No application shall be treated as renewal unless an application for renewal is

filed and approved prior to the expiration of the permit.

p. Upon termination of the permit by whatever valid cause, the same shall be
surrendered to the issuing officer.

6. Application Requirements – All applications shall be subject to the following

regulations and requirements:

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 a) Application using prescribed application forms and payment of the application
fees,

b) Surety or Performance Bond

c) Survey of area by the deputized Mine and Geodetic Engineer

d) Sketch Map of the area duly prepared by the Deputized Mine and Geodetic
Engineer

e) ECC Clearance and ECC Application Fee:

Initial Environment Examination

Environmental Impact/Assessment Statement

Project Description

Mine‟s Inspection and Verification Certificate

f) Barangay Clearance

g) DPWH and/or City Engineer‟s Clearance

h) NIA Clearance

i) Riverbank Rehabilitation Commitment Program

j) Program Equipment and Capitalization

k) SEC Registration for Partnership or Corporation.CDA Registration if a

Cooperative.

l) Business Trade Name/DTI Clearance

m) Business Permit

n) Payment of Required Application, Extraction and other Fees

7. Survey Plan – All applications under this Ordinance shall be supported by a survey
plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall
contain general information including technical description, reference point, location
map, etc. In case of Industrial Permit Application, the area shall be surveyed by a
deputized Geodetic Engineer of the City Government.

8. Verification of Areas – The Environment, Natural Resources, Agriculture and

Veterinary (ENRAV) department of the City Government shall conduct filed verification

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of the area applied for. Provided, that the verification may be dispensed with if
warranted by circumstances, provided, further, that no industrial permit shall be
recommended for approval without the accompanying Geodetic Engineer‟s verification
report.

9. Rehabilitation of Excavated Areas in Public and Private Lands – Holders of

permits other then special permits covering public and private lands shall rehabilitate
the excavated area to a condition suitable for agriculture or other economic activities;
Provided, that no guarantee faithful compliance with the said obligation, a surety bond in
the amount of TWENTY THOUSAND PESOS (P20,000.00) per hectare or fraction
thereof shall be posted by the applicant before the grant of the permit with surety
acceptable to the Chief Executive.

10. Suspension or revocation of Permit – Permits issued under this Ordinance

maybe suspended or revoked by the City mayor for violation of its terms and conditions,
the provisions of these rules and regulations, when public interest or peace and other
conditions so demand, or for ecological reasons.

11. Records and Inspection – The permittee shall keep book of accounts in which
shall be entered everyday, the quantity and kind of materials removed, the fees paid
therefore, their selling prices, the names and addresses of the persons or entity to
whom the same have sold or disposed of and other transactions relative to the
business. Said book shall at all times be available for inspection by the duly authorized
representatives of the City Government.

12. Monthly Reports – The permittee shall submit to the Environment, Natural
Resources, Agriculture and veterinary (ENRAV) within ten (10) days after the end of
each calendar month a sworn report in the prescribed form stating, among others, the
quantity and kind of materials extracted, the fees paid therefore and the names and
addresses of buyers.

13. Periodic Inspection – All operations under this Ordinance shall be to periodic
inspection by the duly authorized representatives of the City Government for the
purposes of determining the following:

a) that the operation is confined within the permit area;

b) that the materials removed are in accordance with the terms and
conditions of the permit;
c) that the aesthetic and the ecological value in the permit area is
not seriously damaged;
d) that the operation does not threaten the ground stability of any
public/private structure; and
e) that peace and order condition is maintained in the area.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 54

14. Priority in Registration – In case of conflict involving areas of public domain, the
application first registered and accompanied by standard requirements shall be
entertained and given priority in granting the permit.

15. Delivery Receipts – The permittee shall at all times issue to truck driven engaged
in hauling sand and gravel materials from the permit area, delivery receipts in the
prescribed form for the purpose of inspection by the duly authorized representatives of
the City Government. The original shall be issued to and carried by the truck drivers
while in transit which shall be shown upon demand. The duplicate copy shall be
attached to the monthly report to be accomplished by the permittee and the triplicate
copy shall be kept by the permittee and made available at all times for inspection by
proper authorities.

16. Failure to Carry Delivery Receipts – Truck drivers and haulers of sand and gravel
materials who fail to present the required delivery receipts upon demand shall pay a fine
of One Hundred Pesos (P100.00) per cubic meter of the materials being transported.
Failure to pay the fine shall be a cause for the impounding of materials and vehicles to
be released only upon payment of the required amount of the Treasurer of, and shall
accrue to the City.

17. Failure to Issue Delivery Receipts or Issuing Fraudulent Receipts – Failure to

issue genuine delivery receipts or issuing delivery receipts shall be sufficient ground for
the suspension/revocation of the permit.

18. Kinds of Permits and Terms Thereof – There will be five (5) kinds of permits that
may be issued as allowed by this Ordinance, namely:

A. Commercial Permit – A commercial permit shall be issued to dispose sand, gravel

and other loose or unconsolidated materials which are taken in their natural or original
state without undergoing processing. The permittee shall be entitled to extract and
remove the materials covered by the permit to the exclusion of others except to holders
of gratuitous permits. It shall cover an area of not more than one (1) hectare in public
waters or in public and private lands and will be granted for a period of not more than
one (1) year, renewable for the same period.

a.1. Requirements – The application shall be supported by a survey plan prepared

by a licensed Geodetic Engineer, Initial Environment Examination Report, and an
operational plan which shall contain a rehabilitation plan of the area.

a.2. Limitations – Only one (1) permit shall be granted to an applicant in the City.

a.3. Surety Bond – To answer for and guarantee payment for whatever actual
damage that may be incurred by a reason of the sand and gravel; operation, the
permittee shall post a surety bond in the amount of TEN THOUSAND PESOS
(P10,000.00) with surety acceptable to the Chief Executive.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 55

B. Foreshore Permit – A foreshore permit is issued covering an offshore area beyond
one hundred (100) meters from the watermark at the mean low tide extending seaward
to extract and dispose materials consisting of rounded or flattened fragments of rocks,
limestone, quartz, including materials commonly known as “wash-out” or “gravitas” that
have been detached from their source, carried and transported by waves and
accumulated in the beds of seas. It shall embrace an area of not more than (1) hectare
in beds of ponds and seas and is issued for a period of not more than one (1) year,
renewable for the same period.

a) Requirements – The application shall be supported by a survey plan prepared by a

licensed Geodetic Engineer, initial environment report and an operation plan.

b) Limitations and Conditions of the Permit – Only one (1) permit embracing not more
than one (1) hectare shall be granted to an applicant in the City.

The taking of the “puka” is not covered by this Ordinance.

The foreshore area shall be marked with vertical poles or distinct colors at the corners
visible at all times above the water. Unauthorized removal or transfer of the said poles
by the permittee or his agent shall be a sufficient ground for the suspension or
revocation of the permit.

c) Surety Bond – To guarantee faithful compliance with the terms and conditions stated
in the permit a surety bond in the amount of TEN THOUSAND PESOS (P10,000.00)
shall be posted by the applicant with surety acceptable to the Chief Executive.

C. Gratuitous Permit – A gratuitous permit shall be granted to any government

entity/instrumentality in need of materials for infrastructure projects over an area of not
more than two (2) hectares which shall be subject further to the following conditions:

a) that the period of the grant shall be coterminous with the term of the project
but not to exceed one (1) year;

b) that the applicant shall submit a project proposal where the materials to be
taken shall be used and the estimated volume needed;

c) that the government office concerned shall, whenever practicable, use and
utilize its own vehicles and equipment in extracting, hauling and transporting the
materials, Provided, however, that the permittee may enter into a contract with a private
person/entity for the purpose of hauling and transporting such materials;

d) that the materials authorized to be removed shall be strictly for infrastructure

projects and in no case shall the same be disposed of commercially, otherwise, persons
responsible therefore shall be liable for prosecution under appropriate laws;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 56

 e) that the permittee shall submit to the Environment, Natural Resources,
Agriculture and Veterinary Department (ENRAV) a monthly report in the prescribed
form, copy furnished the City Mayor and the Treasurer; and

f) in exceptional cases, more than one (1) permit may be granted to the applicant
depending upon the volume of materials needed, project proposal, proximity, size and
other factors.

Exemption from Fees – A gratuitous permit shall not be required to pay sand and gravel
tax; Provided, that delivery receipts shall be issued and carried by hauling and/or
transporting vehicles.

D. Industrial Permit – An industrial permit covering an area of not more than eight
(8) hectares for an individual and sixty-four (64) hectares for a partnership/corporation in
public waters and/or in public and private lands shall be issued for the removal of sand
and gravel and other loose or unconsolidated materials that necessitate the use
mechanical processing for a period of five (5) years, renewable for a series of five-year
periods but not exceeding a total of twenty-five (25) years.

a) Condition Precedent – No operations shall be allowed until after the

processing machinery or crushing equipment shall been installed by the permittee;
Provided, that the permittee may enter into an operating agreement with an owner of an
existing processing plant; Provided, further, that failure of the permittee to install the
required processing equipment within six (6) months from grant of the permit may cause
the revocation of the permit.

b) Requirements – The application for industrial permit shall be supported by the

following requirements:

1. Plan of the duly surveyed by transit and tape by a deputized Geodetic

Engineer of the City;

2. Clearances from the government agencies concerned that may be

affected by the operation, or written permission from the owner of the area
applied for.

3. Project study prepared, signed and sealed by a registered engineer

stating among others, the nature and kind of the materials applied for,
productions rate, equipment and machineries to be used, estimated
volume of the deposit, financing scheme, marketing, technical personnel,
operational and rehabilitation plans and the economic feasibility of the
proposed operation;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 57

 4. Initial Environmental Examination report (IEE) or Environmental Impact
Statement (EIS);

5. Bureau of Lands Certifications as the area is public or private property;

6. Certification of the Barangay Captain attesting to the fact of survey conducted;

7. Proof of Financial and technical capability of the applicant to develop and

exploit the materials applied for and to rehabilitate/excavate areas; and

8. Written authority of the agent or representative stated in a public instrument

registered with the Environment, Natural Resources, Agriculture and
Veterinary Department (ENRAV).

c) Surety Bond – To answer for a guarantee payment for whatever damages that
may result in the extraction/operation, the applicant shall post a surety bond in the
amount of TWENTY THOUSAND PESOS (P20,000.00) with surety acceptable to the
City Mayor.

E. Special Permit – Shall be issued to an applicant for an industrial permit

pending approval of the permit by the City Mayor, or to those applying to dispose of
materials covered by these regulations abandoned by the mining
operator/government/private contractor in the course of its operation/construction, or to
those for their personal use not to exceed fifty (50) cubic meters, for a period not
exceeding sixty (60) days renewable only once, subject to the terms and conditions
provided therein.

(a) Filing of permit – A permit to extract materials issued by the Director of the
Mines shall first be obtained and then filed with the Mayor‟s Permit with the City
Treasurer.

(b) Quarterly reports – In accordance with Mines Administrative Order No. 3-A as
amended, and for the purposes of this imposition, all permittees shall submit a sworn
report in triplicate of the quantity of materials extracted or removed, within ten (10) days
after the end of each calendar quarter to the City Treasurer.

The report shall include the amount of the taxes paid, the quantity of the
materials extracted and sold or disposed of during the period covered by the report, the
selling price, the names and addresses of the persons to whom the same were sold and
the quantity of materials left in stock.

The City Treasurer to whom the report are submitted and the fees are paid shall
indicate in the reports, the number and the date of the official receipt of the tax paid.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 58

The City Treasurer in turn shall forward to the Director of Mines, duplicate of the reports,
including those of the holders of gratuitous permit.

(c) Keeping of records – In the case of the holder of a commercial revocable

permit, the permittee shall keep the book of accounts wherein shall be entered everyday
the facts whether or not any materials removed, the quantity and kind of materials so
removed, the fees paid therefore, their selling prices, the names and addresses of
persons to whom the same were sold or disposed of, terms of the transaction and other
matter relative to the business.

ARTICLE L. COMMUNITY TAX

Section 57. Imposition of Tax – There shall be imposed an annual community tax on
the following persons:

a) Individual liable to community tax.

1. Every inhabitant of the Philippines eighteen (18) years of age or over who has
been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year;

2. An individual who is engaged in business or profession;

3. An individual who owns real property with an aggregate value of One

Thousand Pesos (P 1,00.00) or more;

4. An individual who is required by law to file an income tax return;

b) Juridical Person liable to community tax – Every corporation no matter how created
or organized, whether domestic or resident foreign, engaged in or doing business in the
Philippines.

Section 58. Rate of Community Tax

a) For individuals:

1. Basic Community tax of Five Pesos (P5.00) plus an additional community

tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income derived
regardless of whether from business, exercise of profession, or from property but which
is no case shall exceed Five Thousand Pesos (P5,000.00);

2. In case Husband and Wife, each of them shall be liable to pay the basic
community Tax of Five Pesos (P5.00), plus an additional community tax of One Peso

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 59

(P1.00) for every One Thousand Pesos (P1,000.00) of income derived from the total
property owned by them and/or the total gross receipt or earnings.

b) For juridical persons:

Basic community tax of Five Pesos (P5.00) plus an additional community tax,
which in no case, shall exceed Ten Thousand Pesos (P10,000.00) to be determined in
accordance with the following schedule:

1. For every Five Thousand Pesos (P5,000.00) worth of real property of gross
receipts or earning derived in the Philippines owned by the juridical entity
during the preceding year based on the assessed value used for the payment
of real property tax under existing Laws- Two Peso (P2.00).
2. For every Five thousand pesos (P5,000.00) of gross receipts or earning
derive from business in the Philippines during the preceding year-two pesos
(P2.00).

The dividends received by a corporation from another corporation shall, for the
purpose of the additional tax be considered as part of the gross receipts of earning of
said corporation.

Section 59. Exemptions – The following are exempt from the community tax –

a) Diplomatic and consular representative;

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

c) Cooperative registered under R.A. 6938;and

d) Full time students residing and studying in the city who are not otherwise
doing business and own real property with an aggregate assessed value of
not more than Ten Thousand (P10,000.00).

e) Resident Filipino citizens who have reach the age of seventy (70) years.

Section 60. Place of Payment – The community tax shall be paid in the place of
residence of the individual, or in the place where the principal office of the juridical entity
is located.

It shall be unlawful for the City Treasurer to collect community tax outside the
territorial jurisdiction of the city.

Any person whose residence or principal office, in case of juridical person, is

located in General Santos City who pays annual community tax to a locality outside

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 60

General Santos City, shall remain liable to pay the annual community tax to the city of
General Santos.

Section 61. Time of Payment –

a) The community tax shall accrue on the first (1st) day of January of each year
which shall be paid not later than the last day of February of each year. If a person
reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on
or before the last day of June, he shall be liable for the payment of community tax on
the day he reaches such age or upon the day exemption ends. However, if a person
reaches the age of 18 years or loses the benefit of exemption on or before the last day
of March, he shall have twenty (20) days to pay community tax without becoming
delinquent.

Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or after the first (1st) day of July of any year or who cases to belong an exempt
class on or after the same date, shall not be subject to the community tax for that year.

b) Corporation established and organized on or before the last day of June shall
be liable for the community tax for that year. But corporation established and organized
on or before the last day of March shall have Twenty (20) days within which to pay the
community tax without being delinquent. Corporations established and organized on or
after the first day of July shall not be subject to the community tax for that year.

Section 62. Penalties for late Payment – If the tax is not paid within the prescribed
period, there shall be added to the unpaid amount an interest of twenty four percent
(24%) per annum from the due date until it is paid.

CHAPTER III. PERMITS AND REGULATORY FEES

ARTICLE A. MAYOR‟S PERMIT FEE

Section 63. Imposition of Fees – There is hereby levied a fee on the following
businesses for the issuance of Mayor‟s Permit:

a) On manufacturers, assemblers, repackers, processors, brewers, distillers,

rectifiers, and compounders of liquors, distilled spirits, and wines or manufactures of
certain products hereunder enumerated:

Amount of Fee
Per Annum

1. Canned and preserved foods P 2,900.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 61

 1.a Household processed foods 400.00

2. Agriculture products;

i) Farm products 2,000.00

ii) Marine products

a. exporter 2,900.00
b. local 1,800.00

iii) Livestock 1,200.00

3. Agricultural Implements 1,500.00

4. Agricultural and industrial machineries
Including cars, trucks, tractors and motorcycles 2,500.00
5. Construction and electrical materials 2,000.00
6. Garments and textiles 2,500.00
7. Electronic and digital devices 2,000.00
8. Drugs 1,000.00
9. Furnitures and fixtures 800.00
10. School and Office Supplies 1,000.00
11. Soft drinks 3,000.00
12. Liquors, distilled spirits and wines 4,000.00
13. Cigars and cigarettes 4,000.00
14. Precious metals and stones 3,000.00
15. All other products not specifically enumerated 500.00

b) On wholesalers, distributors, or dealers in any articles of commerce of whatever kind

or nature in accordance with the following schedule:

Amount of Fee Per Annum

1. For a dealer or distributor P 1,500.00

2. Wholesaler 2,500.00

c) On exporters or manufacturers, milers, producers, wholesalers, distributors, dealers

or retailers of essential commodities hereunder enumerated at one-half (1/2) of the
rates prescribed under sub-section (a) and (b) of this Section:

(1) Rice and corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed
or preserved food, sugar, salt, and other agricultural, marine, and fresh water
products, whether in their original state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap. Detergents, and medicine;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 62

 (5) Agricultural implements, equipments and post-harvest facilities, fertilizer,
pesticides, insecticides, herbicides, and other farm inputs;
(6) Poultry feeds, and other animal feeds;
(7) School supplies; and
(8) Cement
(9) Households processed foods

d) On retailers of any articles of commerce

Amount of Fee

1. Retailers within the Public Market P 300.00

2. Retailers within departments stores and supermarkets 800.00
3. Retailers within places not specified above 200.00

e) On contactors or business establishment principally rendering or offering to render

services.

Amount of Fee

1. General engineering contractors,

building, roads, etc. P 2,000.00

1.1 General building and specialty contractor

1.2 Drilling demolition, and salvage contractor
1.3 General engineering

2. Services rendered for the use of facilities and equipment. 1,500.00

2.1 Animal Hospital, veterinary clinics

2.2 Arrastre services
2.3 Assaying laboratories
2.4 Engraving plants
2.5 Funeral parlors
2.6 Cold storage and blasting facilities
2.7 Garages
2.8 Lathe machine shops
2.9 Medical and dental laboratories
2.10 Planning or surfacing or re-cutting of lumbers
2.11 Private hospitals and clinics
2.12 Proprietors or operators of dockyards
2.13 Proprietors or operators of hotels, motels and lodging houses
2.14 Proprietors or operators of bulldozers, and other heavy equipments
2.15 Proprietors or operators of dry cleaning or dyeing establishments
2.16 Proprietors or operators of lots parking purposes
2.17 Public ferris

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 63

 2.18 Recapping plants
2.19 Public scales
2.20 Rental of cars, bicycles, and other light equipment like skates, sound
systems, furniture, etc.
2.21 Shipyards for repairing of ships of other
2.22 Sawmills under contract to saw or cut logs of others
2.23 Service stations
2.24 Slendering and body building saloons and similar establishment
2.25 Stable
2.26 Trucking or transport services
2.27 Warehousing and forwarding establishment
2.28 Private schools, colleges and universities
2.29 And other similar establishment not specifically enumerated.

3. Repair services. P 1,000.00

3.1 Construction of bodies and repair of motor vehicles,

animal drawn conveyances. Bicycles, and tricycles
3.2 Repair and welding shops
3.3 And other similar establishment not specifically enumerated

4. Vocational skills services 500.00

4.1 Barber shops

4.2 Battery charging shops
4.3 Beauty parlors
4.4 Blacksmiths
4.5 Bookbinders
4.6 Diesel injection services
4.7 Belt and buckle shops
4.8 Drafting services
4.9 Dress and tailoring shops
4.10 Furniture repair shops
4.11 Goldsmith and silversmith
4.12 House or sign painters
4.13 Interior and decorating services
4.14 Landscaping contractors
4.15 Lithographers
4.16 Master plumbers
4.17 Milliners and hatters
4.18 Painting shops
4.19 Plastic and wood laminating establishments
4.20 Printers
4.21 Plating establishments
4.22 Repainting shops
4.23 Roasting of pigs, fowls, and etc.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 64

 4.24 Sculptors shops
4.25 Shoe repair shops
4.26 Shops for sheering animals
4.27 Silkscreen and t-shirt printing
4.28 Steam laundries and laundries using machines
4.29 Stevedoring services
4.30 Upholstery shops
4.31 Vaciador shops
4.32 Video coverage services
4.33 Vulcanizing shops
4.34 Washing and greasing of vehicles
4.35 Watch repair shops
4.36 Photographic studios
4.37 Persons engage in the installation of water systems, gas or electric lights,
heat or power
4.38 And other similar business or activities not specifically enumerated.

5. Professional skills services 1,500.00

5.1 Business agent

5.2 Commercial Brokers
5.3 Immigration brokers
5.4 Management consultancy services not subject to professional tax
5.5 Business management services
5.6 Mercantile services
5.7 Stock broker
5.8 Feasibility studies and consultancy
5.9 Massage clinics

6. Agency Services 1,500.00

6.1 Advertising Agency

6.2 Collecting Agency
6.3 Janitorial Services
6.4 Job Placement and Recruitment Agencies
6.5 Private detective and watchman services
6.6 Airlines, shipping lines on commission basis
6.7 Travel Agencies

7. Other Services 500.00

7.1 Breeding of gamecocks and other sporting animals belonging to others

7.2 Indentors
7.3 Inspection Services of incoming and out-going cargoes
7.4 Publishers

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 65

 7.5 Turkish and Swedish Bath
7.6 And other establishments not specifically enumerated.

f) On Banks, and other Financial Institutions:

Amount of Fee
Per Annum
1. Commercial Banks:

Principal Office P 2,000.00

Branch Office 1,500.00

2. Savings Banks:

Principal Office 1,000.00

Branch Office 500.00

3. Rural Banks 500.00

4. Non-bank financial intermediaries:

4.1 Educational Life Plan and Memorial Plan

Principal Office 1,500.00

Branch Office 1,000.00

4.2 Lending Investors 500.00

4.3 Finance and Investments Companies

Principal Office 2,000.00

Branch Office 1,500.00

4.4 Pawnshops

With capital of P100, 000.00 or more

But less than P 200,000.00 500.00

With capital of P 200,000.00 or more 1,000.00

4.5 Money shops 500.00

4.6 Insurance Companies

Principal Office 2,000.00

Branch Office 1,500.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 66

 4.7 Stock Markets 2,000.00

4.7 Dealer in securities and foreign exchange 2,000.00

g) On peddlers of merchandising of any articles of commerce:

Amount of Fee
Per Annum

1. Carried on trucks or any motor vehicles P20.00

2. Carried on cart, caritela or other

similar vehicle drawn by animals,
by bicycle, or carried by a person 10.00

h) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountain bars, carenderias or food caterers and other food establishments:

Amount of Fee
Per Annum

1. Those located within the public market P200.00

2. Those located within shopping center 1,000.00

and department stores

3. Those located in places not specified 800.00

above but with air conditioned rooms

4. Those located on streets without 400.00

air conditioned rooms

I) On Dealers of Real Estate:

1. On lessors of real estate

1.1 For residential 300.00
1.2 For commercial 700.00
1.3 For both commercial and residential 1,500.00
1.4 For other purposes 500.00
2. On subdivision operators 600.00

j) On lessors of privately-owned public market and shopping centers:

Amount of Fee
Per Annum

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 67

 1. Those with less than 20 occupants P2,000.00
2. Those with 20 or more but less than 30 occupants 3,000.00
3. Those with 30 or more occupants 4,000.00

k) On owners or operators of amusement places:

1. Night and day clubs P3,000.00

2. Night Clubs or Day Clubs 2,000.00
3. Super clubs, cocktail lounges or bars,
beer gardens, pub houses, and other
similar establishments 1,000.00
4. Cabarets, dance halls or dancing pavilions 1,000.00
Skating rinks 500.00
6.Beach resorts, bath houses and the like 500.00
7. Swimming pools 200.00
8. Billiard and pool halls:
First table 75.00
For each additional table 30.00
9. Bowling Alleys, per lane 100.00
10. Circuses, carnivals, and the likes per day 50.00
11. Side shows, per booth 50.00
12. Merry-go-round, roller coasters, ferries
wheels, swings, shooting galleries or
similar contrivances
- per contrivances, per day 50.00
13. Theaters and cinema houses
13.1 Itinerant operators – per day 10.00
13.2 Non-airconditioned theaters
and cinema houses 1,000.00
13.3 Airconditioned Theaters
and cinema houses 2,000.00
14. Boxing stadiums, auditoriums, gymnasium,
concert halls, and similar establishment 1,000.00
15. Boxing, wrestling or martial arts contest
per exhibition 100.00
16. Race tracks for conducting
16.1 Horse Races 250.00
Per racing day or fraction thereof 25.00
16.2 Dogs races 100.00
per racing day or fraction thereof 50.00
16.3 Horse fighting, per exhibition 200.00
17. Cockpits, per annum 1,200.00
17.1. Holding international derby, per day 3,000.00
17.2. Holding local derby, per day 300.00
17.3. Holding ordinary cockfight, per day 200.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 68

 17.4. Per cockfight, international derby 20.00
17.5. Per cockfight, local derby 10.00
17.6. Per cockfight, ordinary cockfight 5.00
18. Gun Clubs 300.00
19. Judo-Karate Clubs 2 00.00
20. Pelota-squash court, per court 50.00
21. Tennis court, per court 50.00
22. Jai-alai frontons 1,000.00
per playing day or fraction thereof 100.00
23. Off-track station and off-fronton,
per station 500.00
24. Golf Links 500.00
25. Polo Grounds 500.00
26. Driving Ranges 500.00
27. Film Shooting per day 200.00
28. Floor shows and stage shows, per duration
of shows and not exceeding one week 1,000.00
29. Promoters, sponsors, talent scouts 300.00
30. On any other amusement places 300.00

l) . On owners or operators of vending devices:

1. Each joke box machine P 100.00

2. Each machine apparatus for visual
entertainment 50.00
3. Each machine apparatus for weighing person 20.00
4. Each machine for dispensing and vending soft drinks 20.00
5. Each machine apparatus for printing letters 20.00
6. Each similar device for vending games of skills 20.00
7. For each coin-operated amusement machine 50.00
8. Business establishment engaged in leasing/
renting video products and family computers 1,500.00

m) On operators and owners of the following facilities:

1. Cemeteries and memorial parks

With an area of less than 2 hectares 1,000.00
With an area of 2 or 5 hectares 1,500.00
More than 5 hectares 3,000.00
2. Fish ponds, fish pens, or fish breeding grounds
per hectare of fraction thereof 400.00
Prawn ponds, per hectare or fraction thereof 500.00
3. Gasoline filling station 3,500.00
4. Media facilities
(i) Radio Stations 1,000.00
(ii) T.V. Stations 1,500.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 69

 (iii) Telegraph, cable and wireless communication
companies:
Main Office 3,000.00
Branch Office 2,000.00
(iv) Cable TV 2,500.00

5. Terminal garage for bus, taxi and other public utility

vehicles except those used for home garages
With an area of 1,000 sq.m.or more 3,000.00
With an area of 700 sq.m.or more but less
than 1,000 sq.m. 1,500.00
With an area of 500 sq.m.or more but less
than 500 sq.m. 1,000.00
With an area of 300 sq.m.or more but less
than 500 sq.m. 750.00
With an area of less than 300 sq.m. 500.00

n) On signs, signboards, billboards or advertisements:

1. Billboards or signboards for advertisement of

business, per sq.m. or fraction thereof:
Single face 10.00
Double face 20.00
2. Billboards, signs for professional
per sq.m. or fraction thereof 10.00
3. Billboards, signs or advertisements for
business and professions painted in any
building or structure or otherwise separated
or detached therefrom, per sq.m. or fraction thereof 10.00
4. Advertisement by means of placards, per sq.m. 20.00
5. Advertisement for business or professions
by means of slides in movies, payable by 50.00
owners or operators of movie houses
6. Mass display of signs: 160.00
From 100 to 250 display signs 320.00
From 251 to 500 display signs 480.00
From 501 to 750 display signs 640.00
1,001 or more display signs 800.00

7. Advertisements by means of vehicles, balloons,

Kites, etc.
Per day or fraction thereof 20.00
Per week or fraction thereof 20.00
Per month or fraction thereof 100.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 70

o) On business of printing and/or publication of books, cards, posters, leaflets, handbills,
certificates, receipts and other printed materials of similar nature:

1) For a printer 100.00

2) For a publisher 100.00
3) For one who is both a printer and a publisher 200.00

p) On franchise:

1) On the operation of other facilities for

public convenience 1,000.00

q) On delivery truck, van or vehicle used by manufactures, producers, wholesalers, dealers

or retailers, in the delivery of certain products hereunder described, to their sales outlets
or customers, whether directly or indirectly, within the City of General Santos as follows:

Distilled spirits, fermented liquors, wines, soft drinks,

cigars and cigarettes, per unit 500.00

Products other than distilled spirits, fermented liquors,

wines, soft drinks, cigars, cigarettes, per unit 500.00

r) On sand, gravel and other quarry resources:

1. Business with retailing of sand and gravel

and other quarry resources only 500.00

2. Business with manufacturing of concrete products 300.00

3. Business with both retailing and manufacturing

of concrete products 1,000.00

s) Fees on all other businesses not specifically mentioned under this Article except which
the city is not empowered to levy a tax or free:

1. On businesses with machinery 300.00

2. On businesses without machinery 200.00
3. Other business activities or undertakings 100.00

t) Fee for every transfer of business from one location to another within the City shall pay
the following permit fee:
1. Business with machineries and with multiple installation 200.00
2. Wholesale and retail business 100.00
3. All others 50.00

u) Those engaged in an occupation or calling not subject to tax on profession:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 71

 1. Security guards, private detectives, or watchman 20.00
2. Beauticians, manicurist, office workers, salesman
or salesgirl, barbers, dispatchers, gatekeepers, and
ticket sellers of amusement places, restaurant chef,
embalmers, insurance adjusters, jockeys, sales supervisors/
managers, self employed bookkeeper, morticians, chiropodists couturiers
and other person transacting business with general public 40.00
3. Floor managers, bartenders, waitresses and waiters
in bars, nightclubs, or beer gardens 50.00
4. Masseurs, masseuse, hostesses. stage dancers and
performers, singers, comedians, musicians, acrobats, T.V. and radio
personality announcers and other similar entertainers 150.00
5. Food handlers, bakers, waiters and waitresses in restaurants
or eateries 25.00

Operators of business establishments or the persons in charge thereof shall employ

only persons who have secured Mayor‟s Permit as herein required.

6. For every change of name of business

1.) For natural persons 50.00

2.) For juridical persons 100.00

Section 64. Time and Manner of Payment – The fee imposed in this Article shall be
paid in full to the City Treasurer at the time of application for a Mayor‟s Permit, in case
of new establishments, and within the first twenty (20) days of every January before any
business undertaking can be lawfully began or pursued.

Businesses and occupations started after the end of the first quarter shall be
charged proportionately of the annual rate prescribed to the remaining quarters within
which they are to operate. The fee shall be reckoned at the beginning of the quarter the
permit is issued.

In case of change of ownership, it shall be the responsibility of the owner, agent or

manager of such business to secure a new permit and pay the corresponding permit as
though it were a new business.

Section 65. Surcharge and Interest for Late Payment – In case of failure to pay the
permit fee or renew the permit within the time require, there shall be imposed a
surcharge of not exceeding twenty-five percent (25%) of the fees or charges not paid on
time and an interest at the rate nit exceeding two percent (2%) per month of the unpaid
fees or charges including surcharges, until such amount is fully paid, but in no case
shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36)
months.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 72

Section 66. Administrative Provisions:

(a) Permit requirements – It shall be unlawful for any person to engage in any
business or occupation for which a permit is required for the proper supervision and
enforcement of existing laws and ordinances governing sanitation, security and welfare
of the public and the health of the employees. In the businesses, trades or occupations
under this ordinance and other ordinances that may herein after be enacted without first
having secured a permit therefore from the City Mayor and pay the corresponding fees
to the City Treasurer.

The permit fee is payable for every separate or distinct business, calling or
occupation, establishment or places where the business or activities is to be conducted;
and one line of calling or occupation, business, trade or activity does not become
exempt by their being conducted with some other occupation or calling business, trade,
or activity for which a permit fee has been unpaid, except as otherwise specifically
provided in this ordinance.

(b) Display of permits and official receipts – Every person issued a Mayor‟s Permit, a
certificate of inspection and approval of the City Health Officer, and the official receipts
evidencing payment thereof, shall display them in a conspicuous place within the
establishment where the business or occupation is conducted. If the person has no
fixed place of business of office, the permits and receipts shall be kept by the individual
in his person. The permits and certificates shall be produced immediately upon demand
by the Mayor, Treasurer, or other duly authorized representative.

(c) Supervision and control over establishments places – The City Mayor shall
supervise and regulate all businesses, occupation or callings, and other undertaking
conducted in the City of General Santos. He shall prescribed rules and regulations as to
the mode or manner in which they shall be conducted in so far as may be necessary to
maintain peaceful, healthful, sanitary and safe conditions in the City.

(d) Applications for Mayor’s Permit; False Statement – An application for Mayor‟s
Permit shall be filed with the office of the City Mayor. The form for the purpose shall be
issued by the same office and shall set forth the requisite information including the
name and citizenship of the applicant, the description of the business, occupation or the
undertaking that is to be conducted, the particular place the same shall be conducted,
and such other information as may be prescribed.

Any false statement made by applicant shall constitute a sufficient ground for
denying or revoking the permit issued by the Mayor and the applicant or licensee may
further be prosecuted in accordance with penalties provided in this Article.

A Mayor‟s Permit shall be refused to any person: (1) that previously violated any
ordinance or regulation governing permits granted (2) whose business establishment or
undertaking does not conform with zoning regulations, safety, health and other
requirements of the City; (3) that has an unsettled tax obligation, debt or liability to the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 73

government; and (4) that is not qualified under any provision of law or ordinance to
establish or operate the business applied for.

(e) Issuance of permit; contents – Upon approval of the application for a Mayor‟s
Permit, two copies of the application duly signed by the City Mayor shall be returned to
the applicant. One copy should be presented to the City Treasurer as basis for the
collection of the Mayor‟s Permit fee and the corresponding business tax if any.

Every permit issued by the Mayor shall show name of the applicant, his
nationality, marital status and address; nature of its organization, whether a sole
proprietorship, corporation or partnership; location of the business; date of issue and
expiration of permit and such other information or date as maybe necessary.

The City Mayor, shall upon presentation of satisfactory proof that the original of
the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon
payment to a fee of six pesos (P6.00) for each duplicate issued.

(f) Duration and renewal of permit – The Mayo‟s Permit shall granted for a period of
not more than (10 year and shall expire on the thirty-first day of December following the
date of issuance thereof unless revoked or surrendered earlier.

The permit issued shall be renewed every year within the first twenty (20) days of
January. It shall have continuing validity only upon renewal thereof and payment of the
corresponding fee.

(g) Revocation of permit. – When a person doing business or engaging in an activity

under the provisions of this Code violates any provisions of this Article; violates any
conditions set forth in the permit, refuses to pay an indebtedness or liability to the city;
abuses his privileges to do business or pursue an activity in the city to the injury of
public morals or peace; or when a place where such business or undertaking is being
conducted becomes a nuisance or is permitted to be used as a resort for disorderly
characters, criminals or women of ill repute; or when an applicant has made any false
statement on any portion in his application, the City Mayor may after investigation
revoke the Mayor‟s Permit. Such revocation shall operate to forfeit all sums which may
have been paid in respect of said privilege in addition to the fines and imprisonment that
maybe imposed by the court of the violation of any provisions of this Code governing
the establishment and maintenance of business or the conduct of activities and to
prohibit the exercise thereof by the persons whose privilege is to be revoked until
restored by the Sangguniang Panlungsod.

(h) Expiration upon revocation or surrender. – Every permit shall cease to be in

force upon revocation, or surrender thereof.
Every person holding a permit shall surrender the same upon its revocation, or
upon closure of the business or discontinuance of an undertaking for which the permit
was issued. The business shall be deemed finally closed only upon payment of all
taxes, fees, or charges due thereon.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 74

ARTICLE B. PERMIT FEES FOR GAFFERS, BETTAKERS, AND
REFEREES

Section 67. Imposition of Fee – An annual fee of One Hundred Fifty Pesos (150.00)
shall be imposed on all gaffers, bettakers and referees of cockfights conducted within
the City of General Santos. A permit fee of Five Hundred Pesos (500.00) shall likewise
be collected from all promotes of cockfights.

Section 68. Time and Manner of Payment – A gaffer, referee (Sentenciador) or

bettaker shall first secure a mayor‟s permit and pay the corresponding fee at the Office
of the City Treasurer before he can actually officiate in a cockfight. Thereafter, the fee
shall be paid annually upon renewal of the permit on the birth month of the permitee.
Promotes shall pay the permit fee within thirty (30) days before the scheduled cockfight.

Section 69. Surcharge and Interest on Late Payment – Failure to pay the fee
imposed herein shall make the permitee liable to a surcharge of twenty-five percent
(25%) of the amount due an interest at the rate not exceeding two percent (2%) per
month of the unpaid fees or charges including surcharges, until such amount is fully
paid, but in no case shall the total interest on the unpaid amount or position thereof
exceed thirty six (36) months.

Section 70. Administrative Provision – The operator of a cockpit of the person in

charge of the cockfight shall employ only referees, gaffers, bettakers, or promotes who
have secured a Mayor‟s Permit as herein required.

Section 71. Penalty – Any violation of the provision of this Article shall be punished by
a fine of One Thousand Pesos (P1,000.00), imprisonment of not more than six (6)
months or both, at the discretion of the Court.

If the violator is an association, partnership, or corporation, the penalty herein provided

shall be imposed on the officers thereof.

ARTICLE C. FEE FOR TESTING AND SEALING WEIGHTS AND

MEASURES

Section 72. Imposition of Fees – The following are hereby levied for the sealing and
licensing of weights and measures:

Amount of Fee
a) For sealing linear metric measures:

1. Measures not over one meter P3.00

2. Measures over one meter 5.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 75

 b) For sealing metric instruments of weight:

1. Over 3,000 kilograms 15.00

2. Over 300 to 3,000 kg. 9.00
3. Over 30 kg. to 300 kg. 7.00
4. 30 kilograms or less 6.00

c) For sealing of an apothecary balance or other

balance or precision

1. Over 3,000 kilograms 12.00

2. Over 300 to 3,000 kg. 15.00
3. Over 30 to 300 kilograms 10.00
4. 30 kilograms or less 8.00

d) For sealing complete set of weights

1. For each scale or balance .50

2. For each extra weight 1.00

e) For sealing metric measures of capacity:

1. Not over 10 liters 5.00

2. Over 10 liters 10.00

For every re-testing and resealing of weight and measures instruments (including
gasoline pumps) outside of the office, an additional fee of Five Pesos (P5.00) shall be
collected for each instrument.

Section 73. Exemptions – All measures and instruments for determining weight and
measures used in government until shall be tested and sealed free of charge.

Section 74. Time and Place of Payment – Payment of the above fees shall be made
upon testing and sealing of such instruments at the office of the City Treasurer or at the
place where the business is conducted and every year thereafter when the weights or
measures are re-tested on or before the anniversary date.

When such instrument becomes defective before the expiration period, the
licenses is hereby required to present the defective weight or measure for re-testing and
resealing within five (5) days.

Section 75. Surcharge for Late Payment – Failure to have the instrument tested or re-
tested and the corresponding fees paid therefore within the prescribed period shall

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 76

subject the owner or user to surcharge of five hundred percent (500%) of the prescribed
rates.
Section 76. Penalty – Any violation of this article not otherwise provided herein shall be
punished by affine or not less than Five Hundred (P 500.00) nor more than One
Thousand Pesos (P 1,000.00) imprisonment of not exceeding three (3) months or both
at the discretion of the court. If the violation is committed by any judicial entity, the
management at the time of commission of offense shall be held responsible therefore.

Section 77. Compromise Penalty – The City Treasurer is authorized to settle the
following offenses not constituting fraud:

a) Any person making a practice of buying or selling but weight and measure
using unsealed and/or unregistered instrument:

1. When accurate P 150.00

2. When incorrect but within tolerate allowance

of defect or short measure P 300.00

Succeeding offense shall be fined twice the above rates of penalty. On the third offense,
the license to operate a business shall be revoked.

Section 78.Administrative Provisions. – Form and duration of license for use of

weights and measures. – The official receipts for payments of the fee shall serve as a
license to use the instrument for one year from the date of sealing, unless deterioration
or damage which renders the weights or measure inaccurate occurs I that period. When
a license is renewed, the same shall expire on the same day and month of the year
following its original issuance. Such license shall be preserved by the owner and,
together with weights and measures covered by the license, shall be exhibited on
demand by the City Treasurer or his deputies.

Section 79. Secondary Standard to be kept by the City Treasurer; comparison thereof
with the fundamental standards; etc. – The City Treasurer shall keep full sets of
secondary standards in his office for the use in testing of weights and measures. These
secondary standards shall be compared with the fundamental standards in the National
Institute of Science and Technology at least once a year. When found to be sufficiently
accurate, the secondary standards shall be distinguished by label, or seal, and shall be
accompanied by a certificate showing the amount of its variation from the fundamental
standards. If the variation is of sufficient magnitude to impair the utility of the
instruments, it shall be destroyed at the National Science and Technology.

Section 80. Inspection of Weights and Measures – The City Treasurer or his
authorized representative shall inspect and test all weights and measures used in
General Santos City against the secondary standards in the Treasurer‟s Office.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 77

 It shall be the duty of the City Treasurer and his deputies to secure evidence of
the infringement of this Article or of fraud in the use of weights and measures. Evidence
as secured by them shall be presented forthwith to the proper prosecuting officer.

Section 81. Destruction of Defective Instrument of Weights and Measures – Any

defective instrument of weights and measures shall be destroyed by the City Treasurer
of his deputies if such defect is such that it cannot readily and securely be repaired.

Section 82. Dealer’s permit to keep unsealed weight and measures - Upon
obtaining than the City Treasurer permission from the City Treasurer, any dealer may
keep instruments of weights and measures in stock, for sale, without sealing until sold
or used.

Section 83. Fraudulent practiced relative to weights and measures. – Any person
other than the City Treasurer on his authorized representative who places an official tag
or seal upon any instrument of weights and measures, or attached it thereto, or who
fraudulently initiates any marks, stamp, brand, tag, or other characteristics sign used to
indicate the weight and measures have been officially sealed; or who alters in any way
the certificate given or license issued by the City Treasurer or his duly authorized
representative as an acknowledge that the weights and measures mentioned therein
have duly sealed; or who makes and knowingly sells or uses any false or counterfeit
tag, certificate, or licenses, or any dye for printing or making stamp, tags, certificates, or
licenses, which is an imitation of our purports to be a lawful, certificate or license of the
kind required by the provision of this article; or who alters the written or printed
possession any such false counterfeit, restored or altered stamps, tag, certificate and
license for the purpose of using or re-using the same in the payment of fees or charges
imposed in this Article; or who procures the commission of any such as offense by
another, shall for each offense be fined not less than Two Hundred pesos (P 200.00)
nor more than One Thousand Pesos (P 1,000.00) or imprisonment for not less than one
(1) month nor more than six (6) months, or both, at the discretion of the Court.

Section 84. Unlawful possession or use of instrument not sealed before and not
sealed within twelve months from last selling – Any person making a practice of
buying selling goods by weight or measures, or of furnishing services the value of which
is estimated by weights or measures, who has in his possession without permit
unsealed scale balanced, weight or measure, and any person who uses, in any
purchase or sale or in estimating the value of any service furnished, any instruments of
weight and measures that has not been officially sealed, or if previously sealed, the
license therefore has expired and has not been renewed in due time, shall be punished
by affine of not less than One Hundred Pesos (P 100.00) nor more than Five Hundred
Pesos (P 500.00), or imprisonment for not less than one (1) month or more than six (6)
months, or both, at the discretion of the Court; but o0f such scale, balanced , weight or
measure so used as been officially sealed at some previous time and the seal tag
affixed hereto remain intact and in the same position and condition as placed by the
official sealer, and the instrument is found not to have been altered or rendered
inaccurate but still to be sufficiently accurate to warranty its being sealed without repairs

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 78

 or alteration, such instrument shall, if presented for sealing, promptly or demand of any
authorized dealer or inspector of weight and measures, be sealed and the owner,
possessor, or user of same shall be subject to no penalty except a surcharge equal to
five times the regular fee fixed in this Article for the sealing of an instrument of its class,
this surcharge to be collected and accounted for by the same official and in the same
manner as the regular fees for sealing such instrument.

Section 85. Alteration or fraudulent use of instrument of weight or measure – Any

person who with fraudulent intent alters any scale or balance, weight, or measure after it
is officially sealed, or who knowingly uses any false scale or balanced, weight or
measure whether sealed or not, shall be punished by a fine or not less than Five
Hundred Pesos (P 500.00) nor more than One Thousand Pesos (P 1,000.00), or
imprisonment or not less than three (3) months nor more than six (6) months, or both, at
the discretion of the court

ARTICLE D. LARGE CATTLE REGISTRATION FEES

Section 86. Imposition of fee – There shall be collected by the City Treasurer the
following fees:

For each certificate of ownership

For each certificate of Transfer
Registration of private brand
Fees for branding

Section 87. Penalty – Any violation of the provisions of this Article shall be punished by
a fine of not exceeding Six Hundred Pesos (P 600.00) or imprisonment of not more than
six (6) months, or both at the discretion of the court.

If the violator is an association, partnership, or corporation, the penalty herein

provided shall be imposed on the officers thereof.

Section 88.Administrative Provisions.

(a) The owner of a two-year old cattle is hereby required to register said cattle with the City
Treasurer.

All branded and counter branded animals presented to the City Treasurer shall be
registered in a book showing the name and residence of the owner, and the class, color,
age, sex, brand other identifying marks of the cattle.

(b) The transfer of large cattle, regardless of its age, shall likewise be registered with the
City Treasurer.

The entry in the registry book shall set forth, among other; the owner and the
purchaser thereof; the consideration or purchase price of the animal for sale or transfer,

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 79

 class, sex, age, brands and other identifying marks of the animal, and a reference by
number to the original certificate or ownership with the name of the municipality or city
which issued it.

(c) In the absence of the City Treasurer, the branding clerk shall act as the designated
representative of the City Treasurer, the City Mayor and the City Secretary to the City
Council during branding of large cattle. In the preparation of the Certificate of Ownership
and Transfer of Large Cattle, the branding clerk shall print the names of the City
Treasurer, the City Mayor and the SP Secretary and shall affix his initials thereto.

(d) The branding clerk and those in charge of registration of Large Cattle, for the purpose of
satisfying himself to the true ownership of the animal, may require the presentation of a
certification from the barangay where the animal originated.

Section 89. Imposition of fee – The following fees shall be imposed for each day or
fraction thereof on each head of stray animals as defined in this code based on the
following schedule:

a. Large cattle
b. Goats, sheep, hogs
c. Other animals

Section 90.Administrative Provisions. – For purpose of this Article, the Station

Commander on his equivalent or any of his deputies is hereby authorized to apprehend
or impound astray animals, in the place duly designated for such purpose. He shall also
issue the posting of notice in the City Mayor accordingly.

Impounded animal not claimed within thirty (30) days after the date of impounding
shall be sold a public auction.

ARTICLE H. PERMITS FEES ON FISHING BOATS AND MOTOR BOATS

Section 91. Imposition of Fees – Every owner of a fishing vessel or motorboat of three
(3) gross tons or less operating within the City of General Santos shall be required to a
permit fee of Two Hundred Fifty Pesos (250.00) per vessel/boat.

Section 92. Time and Manner of Payment – The fee imposed herein is due and
demandable on the twentieth (20th) day of January of each year. A newly acquired
vessel after January 20 shall be registered within twenty (20) days from the date of
acquisition.

Section 93. Surcharge and Interest for Late Payment – A surcharge equivalent to
twenty-five percent (25th) of the amount due shall be imposed for failure to pay within
the prescribed time. In addition, an interest at the rate twenty-four percent (24%) per

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 80

annum shall be imposed upon the unpaid amount from the due date until the fee is fully
paid.

Section 94. Penalty – Any violation of this Article shall be punishable with a fine of Six
Hundred Pesos (P600.00) or Imprisonment of not less than One (1) month nor more
than Six (6) months, or both, at the discretion of the Court.

If the violator is an association, partnership, or corporation, the penalty herein

provided shall be imposed on the officers thereof.

Section 95.Administrative Provisions. – The City Treasurer shall keep a register of all
fishing boats and motorboats issued a Mayor‟s Permit which shall contain among others
and address of the owner.

ARTICLE J. PERMIT FEE ON PARADES/MOTORCADES

Section 96. Imposition of Fee – Managers/Promoters of circus, menagerie parades,

motorcades other parades using banners, floats or musical instrument except civic,
military or religious parades or processions, and all government sponsored parades and
motorcades, shall pay a fee of One Hundred Fifty Pesos (P 150.00) per day.

Secton 97. Time of Payment – The fee shall be paid to the City Treasurer upon
application for a permit to undertake such activity.

Section 98. Penalty – Any violation of this Article shall subject the offender to a fine of
not less than One Thousand Pesos (P 1,000.00) or imprisonment of not less than One
(1) month nor more than (3) months, or both, at the discretion of the Court.

The violator is an association, partnership, or corporation, the penalty herein

provided shall be imposed on the officers thereof.

Section 99.Administrative Provision. – Any person that shall hold a parade within the
city shall first obtain a permit from the City Mayor before undertaking the activity. For the
purpose, a written application in a prescribed from shall not forth the name and address
of the applicant, the discretion of the activity, the place or places where the same will be
conducted and such pertinent information or data as may be required.

ARTICLE K. PERMIT FEE FOR HOLDING BENEFIT DANCES, SHOWS AND

SPECIAL PERFORMANCES

Section 100. Imposition of Fees – Sponsors/promoters of the following activities held

in the city shall obtain a permit from the City Mayor before undertaking the activities
such as benefits dance balls, last canvassing, concert, beauty contest, fashion shows,
karate exhibition, breakfast dinner for a cause, bingo socials and other fund raising
activities.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 81

 For Purok-wide activity
For Barangay-wide activity
Rural barangay
Urban Barangay
For City wide activity

Section 101. Surcharge for Late or Non-Payment – Failure to pay the required fee
shall subject the permittee toa surcharge of Twenty-five percent (25%) of the amount
due plus an interest of Twenty-four percent (24%) per annum on the unpaid fees.

Section 102.Administrative Provision. – Any person that shall hold a benefit ball
dance, show or similar performance, shall first obtain a permit from the City Mayor
before undertaking the activity, for the purpose. A written application in a prescribed
form shall set forth the name and address of the applicant, the discretion of the activity,
the place or places where the same will be conducted and such other pertinent
information or data as may be required.

Admission tickets used by sponsors/promoters under Section 100 of this Code

shall be registered with the office of the City Treasurer before selling to the public.

Section 103. Penalty – Any violation of the provision of this Article shall punished by a
fine or not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not more
than Six (6) months, or both, at the discretion of the Court.

CHAPTER IV. SERVICE FEES

ARTICLE A. GARBAGE COLLECTION FEES

Section 104. Imposition of Fees – There shall be collected an annual fee for the
collection and disposal of garbage from the following persons engaged in business
profession or any undertaking.

A. BUSINESS TRADE ACCUPATION

1. Manufacturers, producers, processors including rice and corn mills, shellers,

threshers and traders.

Amount of Fee
Per Year

a. With machinery P 250.00

b. Without machinery 125.00
c. Rice and corn traders with mills 750.00
d. Piggeries, cattle raising fattening 1,500

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 82

2. Establishment for repair of motor vehicles and
Construction of bodies of motor vehicles

a. Each shop with space area of 250 sq.m. or less

b. Each shop with space area of
251 sq.m. but less than 600 sq.m.
c. Each shop with space area of 601 sq. m. or more 300.00

3. Blacksmith shops, welding shops, foundry shops,

Machine shops and other similar establishments

a. With machinery 250.00

b. Without machinery 125.00

4. Repairs shops not otherwise enumerated in

This code:

a. With machinery 200.00

b. Without machinery 100.00

5. Printing Press

a. With offset 250.00

b. Without offset 125.00

6. Laundry and Dry Cleaning Establishment:

a. With machinery or stream 100.00

b. Ordinary (w/out steam or machinery) 50.00

7. Billiard and Pool Halls:

a. With 1 table 15.00

b. With 2 to 4 tables 25.00
c. With 5 to 7 tables 37.50
d. With 8 or more tables 50.00

8. Bowling alleys:

a. With 2 lanes 25.00

b. With 4 to 6 lanes 50.00
c. With more than 6 lanes 100.00

9. Beauty Parlors and Barbershops:

a. With 2 or less helpers 25.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 83

b. 3 to 5 helpers 50.00
c. 6 to 10 helpers 100.00
d. With more than 10 helpers 150.00

10. Tailor and/or Dress Shops:

a. with 1 to 3 sewing machines 60.00

b. With 4 to 6 sewing machines 90.00
c. With 7 to 10 sewing machines 135.00
d. With more than 10 sewing machines 180.00

11. Massage Parlors/Clinics/Sauna Bath:

a. Those having 1 to 3 beds 100.00

b. With 4 o 8 beds 200.00
c. With 9 to 12 beds 300.00
d. With more than 12 beds 375.00

12. Hotels, motels, apartels, pension inns

And drive inns:

a. Having less than 15 rooms 150.00

b. Having 15 to 25 rooms 300.00
c. Having 26 to 50 rooms 375.00
d. Having 51 to 80 rooms 600.00
e. with 81 to 100 rooms 750.00
f. with more than 100 rooms 900.00

13. Dormitories, lodging, and boarding houses:

a. Having accommodation for less

than 25 persons 62.50
b. Having accommodation of 25 to 49 persons 125.00
c. Having accommodation of 50 or more persons 180.00

14. Restaurants, Panciterias, Cafeterias, Carenderias,

Kitchenette, Refreshment Parlors and other
similar establishments:

a. With 20 or less sitting capacity 150.00

b. With 21 to 50 sitting capacity 250.00
c. With 51 to 100 sitting capacity 300.00
d. With 101 to 200 sitting capacity 400.00
e. With 201 to 500 sitting capacity 500.00
f. With 501 or more sitting capacity 750.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 84

15. Supermarkets, department stores,
regardless of location 750.00

- Gift shops 125.00

16. Sari-Sari Stores or Tindahang Bayan 25.00

17. Drug Stores 250.00

18. Hardware and Appliance Store 500.00

19. Night and/or Day Clubs:

a. Conducted in regular restaurants,

Cafeterias, or Refreshment Parlors 500.00

b. Night Club only 250.00

20. Family Clubs, Cocktail Lounges, Bars 250.00

21. Theaters or Cinematography:

a. With orchestra and balcony without 150.00

air-conditioning system
b. With orchestra and balcony 225.00
with air-conditioning unit
c. With orchestra, balcony and lodge 300.00

22. Tanneries 250.00

23. Storage of Alcohol 180.00

24. Cockpits 625.00

25. Cold Storage:

a. With a capacity of less than 5 cu. meters 180.00

b. With 5 cubic meters but not more than
35 cubic meters 250.00
c. With 35 cubic meters but not more than
50 cubic meters 300.00
d. With more than 50 cubic meters 375.00

26. Motor Oil (Storage):

a. Less than 10 gallons 25.00

b. 10 gallons to 100 gallons 90.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 85

c. 101 gallons to 500 gallons 135.00
d. 501 or more 180.00

27. Gasoline, Petroleum and other similar

Products (Storage):

a. 10 to 200 gallons 250.00

b. 201 to 500 gallons 300.00
c. 501 to 1,000 gallons 400.00
d. 1,001 to 3,000 gallons 500.00
e. 3,001 to 5,000 gallons 600.00
f. 5,001 to 50,000 gallons 750.00
g. 50,001 or more 1,000.00

28. Other Combustible Materials (Storage):

a. Over 5,000 kilos tar 180.00

b. Tar 3,000 to 5,000 kilos 135.00
c. Tar 1,000 kilos to 2,999 kilos 90.00
d. Less than 1,000 kilos tar 60.00
e. Risen over 5,000 kilos 135.00
f. Risen 3,000 to 5,000 kilos 90.00
g. Risen 1,000 to 2,999 kilos 60.00
h. Risen less than 1,000 kilos 45.00

29. Dealers/retailers of Industrial/Agricultural

Machineries, Cars and Trucks 500.00

30. Dealers/retailers in Motorcycle, Bicycle, Tricycle,

Inboard and Outboard Motors 250.00

31. Lumber Yards:

a. Without machinery, with an area or

space for deposit of lumber:

a.1 With space having more than

1,500 sq. m. 500.00
a.2 With 1,000 to 1,500 sq. m. 400.00
a.3 With 500 to 1,000 sq. m. 300.00
a.4 Without yard, with an office
for accepting office for lumber only 1500.00

b. With machinery, with an area of

space for deposit of lumber:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 86

b.1 With space having more than
1,500 sq. m. 500.00
b.2 With 1,000 to 1,500 sq. m. 400.00
b.3 With 500 to 1,000 sq. m. 300.00
b.4 Without yard, with an office for
accepting office orders for lumbers only 150.00

32. Warehouses:

a. With less than 300 cubic meters capacity 150.00

b. With 300 to 1,000 cu. m. capacity 500.00
c. With 1,001 to 2,000 cu. m capacity 750.00
d. With more than 2,000 cu. m capacity 1,125.00

33. Undertakers:

a. With embalming establishments and

depositing corpses in their funeral
parlor rendering funeral services
by any kind of transportation 250.00
b. Funeral parlor rendering funeral
Services only 150.00
c. Undertaker rendering funeral service only 100.00

34. Airline establishment or booking

Agencies/office 500.00

35. Shipping establishment or shipping agencies 500.00

- With bodegas 1,500.00

36. Stevedoring or Arrastre with

Opening capital valued at more
Than 500,000.00 750.00
- With machinery 250.00

37. Private Universities, Colleges, Schools and

And other teaching and vocational institutions

a. With semestral enrolment of more

Than 5,000 students 600.00
b. With a total semestral enrollmenrt
Of 2,001 to 5,000 students 500.00
c. With a total semestral enrolment

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 87

 Of 1,001 to 2,001 students 400.00
d. With a total semestral enrolment
Of less than 1,001 students 300.00

38. Private Hospital and Clinics:

a. With a bed capacity of 300 persons or more 1,000.00

b. With a bed capacity of 251 to 300 persons 750.00
c. With a bed capacity of 151 to 251 persons 600.00
d. With a bed capacity of101 to 150 persons 500.00
e. With a bed capacity of 50 to 100 persons 250.00
f. With a bed capacity of less than 50 persons 300.00

39. Terminal Garage for Bus, Taxi and other public

Utility vehicles except those used for home garage:

a. For 100 or more vehicles 500.00

b. For 75 to 99 vehicles 375.00
c. For 50 to 75 vehicles 250.00
d. For 20 to 49 vehicles 125.00
e. For less than 20 vehicles 75.00

The above fee shall be paid by the terminal operator.

40. On Banks and other Financial Institutions:

Amount Fee
Per Annum

1. Commercial Banks:
Principal Office P 1,000.00
Branch Office 1,000.00

2. Saving Banks:
Principal Office 1,000.00
Branch Office 1,000.00

3. Rural Banks 1,000.00

4. Non-bank financial intermediaries:

4.1 Educational Life Plan and Memorial Plan

Principal Office 1,000.00

Branch Office 1,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 88

4.2 Lending Investors 1,000.00

4.3 Finance and Investment Companies

Principal Office 1,000.00

Branch Office 1,000.00

4.4 Pawnshops 150.00

4.5 Money Shops 1,000.00

4.6 Insurance Companies

Principal Office 1,000.00

Branch Office 1,000.00

4.7 Stock Markets 1,000.00

4.8 Dealer in securities and

Foreign exchange 1,000.00

41. Transportation Business (Motor Vehicles),

Tricycle, Taxies, Buses, Trucking Delivery, etc.:

a. 1 – 5 Units 150.00
b. 6-10 Units 300.00
c. 11 – 20 Units 450.00
d. 21 – 30 Units 600.00
e. More than 30 Units 750.00

The above fee shall be collected from the vehicles owner/operator

42. Peddler or merchandise distributing their goods in the City:

a. With transportation 75.00

b. Without transportation 37.50

43. On Delivery Vans 37.50

44. Vendors of:

Fruits, Vegetables, Tobacco, Meat

Chicken, Magazines and other retailers 50.00

45. Dealers in Agricultural Products 250.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 89

- With Delivery Vans or Trucks 500.00

46. All others business and trades, offices

Not specifically enumerated in the foregoing items 75.00

47. Circuses, Carnivals and the like 437.50

The fee to be paid shall be good only for the
Duration of the activity as specified in the permit.

48. Golf Links

49. Membership Clubs, Associations or Organizations:

a. Servicing food, drinks and lodging facilities 500.00

b. Servicing food, drinks without lodging facilities 250.00

B. ON THE FOLLOWING ESTABLISHMENTS

1. Race Tracks, Jai-Alai Frontons, or similar establishments 500.00

- For every off-track and/or off-froton betting centers 125.00

2. Resorts and other similar business 687.50

3. Skating Rink 250.00

4. Stadia, Sports Complexes, Gymnasium, and Coliseums 750.00

5. Pelota Courts, Tennis Courts and others of similar nature 250.00

6. Electric and Power Companies:

- Main Office and/or each power plant 750.00

- Each Branch Office 375.00

7. Gasoline filling station 500.00

8. Liquefied Petroleum Gas Dealer 500.00

9. Media Facilities:

a. Newspaper, books or magazine publications 250.00

b. Radio Stations 250.00
c. TV Stations/Relay 250.00
d. Cable TV 250.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 90

10. Business establishment engaged in leasing/renting video products
And family computers 250.00

11. Telegraphs, Teletype, Cable and Wireless Communication companies, etc.

a. Main Office 625.00

b. Every Branch 312.00

12. Telephone Companies:

a. Main Office 937.00

b. Every Branch/Station thereof 312.00

13. Administration Offices, Display Offices and/or Offices

Of professionals 125.00

14. Film Shooting per day 62.50

15. Residential House 25.00

The above charge shall be paid together with the property tax imposed Article A,
Chapter II of this Ordinance.

Section 105. Garbage Fee for Multiple Business – The garbage fee is payable for
every nature of or distinct business, calling or occupation, or establishments or places
where the business or activities is to conducted, and one line of calling or occupation,
business, trade, or activity does not become exempt by their being conducted with
some other occupation or calling, business, trade or activity for which a garbage has
been paid except as otherwise, specifically provided in this Ordinance.

Section 106. Time of Payment – The fee imposed in this Article shall be paid in full to
the City Treasurer at the time of application for the Mayor‟s Permit, in case of new
establishments, and within the first twenty (20) days of every January before any
business undertaking can be lawfully begun or pursued.

Business and occupations started after the end of the first quarter shall be
charged proportionately of the annual rate prescribed to the remaining quarters within
which they are to operate. The fee shall be reckoned at the beginning of the quarter the
permit issued.

Section 107. Surcharge and Interest for Late payment – In case of failure to pay the
garbage fee within time required, there shall be imposed a surcharge of twenty-five
percent (25%) of the fees or charges not paid on time and an interest at the rate of two
percent (2%) per month of the unpaid fees or charges including surcharges, until such

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 91

amount is fully paid, but in no case shall the total interest of the un paid amount or
portion thereof exceed thirty six (36) months.

ARTICLE B. LOCAL REGISTRY FEES

Section 108. Imposition of Fees – There shall be collected for services rendered by
the Civil Registrar of General Santos City the following fees;

Amount Fee

a.) Marriage Fees

1. Application for Marriage license P 300.00

2. Marriage License Fee 25.00
3. Marriage Solemnization Fee 50.00

b.) For the registration of documents and

certified copies of documents on
file in the Civil Registrar

1. Legitimization 30.00
2. Adoption 15.00
3. Annulment of Marriage 1,500.00
4. Legal Separation 1,500.00
5. Naturalization 300.00
6. Correction on entries in vital documents 50.00
7. For certified copies of any Civil Registrar
Document other than birth certificates
or entrance to school 50.00
8. Certificate of Divorce 50.00
9. Revocation of divorce 50.00
10. Conversion to Islam 50.00

c.) Permit for cadaver Disposition, etc.

1. Burial Permit 10.00

2. Fee for exhumation of cadaver 100.00
3. Disinterment or removal of cadaver 50.00
4. Shipment of cadaver 10.00

Section 109. Exemptions – The above fees shall not be collected in the following
cases:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 92

 a. Certified copied of documents for official use at the request of a competent court
or other government agencies;
b. Burial permit for the burial of a pauper as certified by the City Social Welfare and
Development Office (CSWDO).
c. Birth Certificate of children reaching school age when such certificates are
required for admission to primary grades for public schools.

Section 110. Time of Payment – The fees shall be paid to the City Treasurer before
registration or issuance of a permit, license or certified copy of local registry record of
documents.

ARTICLE C. STALLED VEHICLE TOWING CHARGES

Section 111. Imposition of Fess – Owners or operators of any motor vehicle that
breaks down on any street within the jurisdiction General Santos City shall immediately
abate the nuisance, otherwise the General Santos City Police Department (Traffic
Bureau), shall abate the same by towing the vehicle through the designated impounding
area. Said owner or operators shall pay a towing fee based on the following:

a) Vehicle with gross capacity weight of

4,000 kilograms or less P 5,000.00

b) Vehicles with gross capacity weight of

more than 4,000 kilograms 800.00

Section 112.Fines. The owner or operator of a motor vehicles that fails or breaks down
and causes obstruction to vehicular or pedestrian traffic in any city street by reason of
his negligence in the proper maintenance or care of the vehicle, shall be punished by a
fine of not less than Two Hundred Pesos (P 200.00) nor more than Four Hundred Pesos
(P400.00). The fact than the vehicle broke down in any street shall be considered a
prima facie evidence of the negligence of the owner or operator.

The drive of the motor vehicle that fails or breaks down or is involved in a
vehicular accident should immediately notify the Traffic Bureau of the General Santos
City Police Department. Failure to do shall be punishable by an additional fine of Fifty
Pesos (P50.00).

Section 113.Impounding Charge. An additional Ten Pesos (P10.00) impounding

charge shall also be collected for each day or fraction thereof that the vehicle remains
impounded.

Section 114. Imposition of Fees – The City government shall, through legislation by
the Sangguniang Panlungsod, designate portion/s of parks, roads, street, and
thoroughfares in General Santos City as places for parking with pay. The fee to be
collected on the parking spaces shall Three Pesos (P3.00) for the first two hours or

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 93

fraction thereof and One Peso (P1.00) for every additional hour or fraction thereof,
provided that the total fee shall not exceed Thirty-Five Pesos (P35.00) a day for a single
vehicle. Furthermore, buses and trucks shall be charged Five Pesos (P5.00) for the first
two hours fraction thereof and Two Pesos (P2.00) for the additional hour or fraction
thereof, provided further that the total fee shall not exceed Seventy Pesos (P70.00) for a
single vehicle. An amount of thirty-five pesos (P35.00) shall be fee ticket and seventy
pesos (P70.00) in the case of trucks and buses.

Section 115. Manner of Payment and Issuance of Parking Tickets – The fee
imposed herein shall be paid to the City Treasurer or his duly authorized representative,
who shall issue the corresponding parking ticket thereof.

ARTICLE E. POLICE CLEARANCE FEES

Section 116. Imposition of Fees – There shall be paid a service charge for each police
clearance issued upon application thereof as follows:

a. For employment, scholarship, study

grants and other purpose not hereunder
specified P 6.00

b. For firearms permit application 100.00

c. For change of name 35.00
d. For passport and visa application 100.00
e. For application of Filipino citizenship 200.00

Section 117. Time of Payment – The service fees provided under this Article shall be
paid to the City Treasurer upon application for the clearance by the person applying for
the said clearance.

ARTICLE F. SECRETARY FEE

Section 118. Imposition of Fess – The following shall be collected for the issuance of
copies of official records, document, etc. from offices of the government of General
Santos City.

Amount Fee

1. For every 100 words or fraction thereof, typewritten

(exclusive of the certificate and the notation). 5.00
2. Where a copy to be furnished is in a printed form.
in whole or in part, for each page (double this fee if there
are two pages in a sheet). 6.00
3. For each authenticated copy with seal of Office 6.00
4. For certifying the official act of the City Judge other
judicial certificates issued by other city official, with

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 94

 seal, per page. 6.00
5. For certified copies of any paper, record, decree,
Judgement or entry which any person is entitled to demand
And receive a copy (in connection with judicial proceedings),
For each 100 words 6.00
6. Xerox copy or any copy produced by copying
Machine, per page. 6.00
7. Photo copy, per page 20.00
8. City assessor‟s annotation fee 6.00
9. Business Tax Clearance for Mayor‟s Permit 25.00
10. Business Tax Clearance Certification fee 10.00
11. Real Property Tax Clearance Certification fee 10.00
12. City Legal Office subscription fee 10.00

Section 119. Exemption – The fee imposed in this Article shall not be collected for
copies furnished to other offices and branches of the government for official business,
for copies secured by city officials of the General Santos City for official purposes or
business, except for those copies required by the court at the request of the litigants, in
which case, charges shall be in accordance with above schedule.

Section 120. Time of Payment – The fee shall be paid to the City Treasurer at the time
request, written or otherwise, is made of the issuance of a copy of any city record or
documents.

ARTICLE G. SANITARY AND HEALTH SERVICES FEE

Section 121. Imposition of Fess – There shall be collected on the following services
rendered:

Amount of Fee

a. Issuance of Sanitary Permit for the following trade or business:

1. Establishment engaging in the manufacturing,

Producing, exporting, importing and/or sale of food
Including brewers, and compounders of liquors
And distilled spirits P 500.00

Processing, wholesaling, retailing. Repacking

And/or sale of foods 200.00

2. Hotels & Motels

a. Less than 15 rooms 100.00

b. Over and above 15 rooms 400.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 95

 2.1. Boarding houses, lodging houses, and spaces
Or building for rent
a. For accommodation of less than 25 50.00
b. For accommodation over and above 100.00

3. Massage parlors, barbershops, beauty parlors,

And similar establishment rendering personal services:
a. Air-conditioned 200.00
b. Non-air-conditioned 100.00

4. Day/night/family clubs, bars, cocktail lounges,

beer gardens, drinking parlors, theaters, coliseum,
swimming pools or resort, and other places of
amusement 300.00

5. Other business establishments 200.00

6. Piggeries or swine farm buildings 500.00

7. Poultry 100.00

8. For cleaning of septic tank/vaults and other activities required

To secure sanitary permits 200.00

9. Transfer permit for fish, per issuance 10.00

b. For issuance of Health Certificate on the following individuals:

1. Those employed as hostesses, hospitality girls,

cabaret dancers, entertainers, massage girls,
massage attendants in club, bars, cocktail lounges,
beer gardens, drinking parlors, theaters, coliseum,
swimming pools and other places of
amusement 50.00

2. Security guards, food handlers, waiter and waitresses,

private detectives, barbers, beauticians, manicurist,
salesgirls, salesman, floor managers, hotel boys, and
those individual exercising or engaging in a calling not
specifically mentioned above. 50.00

c. Laboratory Services Fee EMPLOYED FOR EMPLOYMENT

1. Sputum examination P 30.00 P 15.00

2. Fecalysis 25.00 12.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 96

 3. Urinalysis 25.00 12.00
4. Smear (all types) *15.00 *15.00

Note: Rate on smear was based on City Ordinance No.03, Series of 1994,
reducing the laboratory service fee from P40.00 to P15.00 only.

Section 122. Time of Payment, Surcharge, and Interest – The fees herein prescribed
shall be paid before any business or occupation can be lawfully began or pursued and
renewable every year thereafter within the first twenty (20) days of January. In case of
failure to pay the fee here in imposed, the fee shall be increased by twenty-five percent
(25%) of the original amount due, such surcharge should be paid at the same manner
as the fee.

In addition to the surcharge imposed herein, there shall be imposed an interest

upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the
due date until the fee is fully paid but in no case the interest on the unpaid amount or
portion thereof shall exceed three (3) years.

Section 123. Penalty – Any person who violates any provision of this Article shall be
punished by a fine not exceeding Five Thousand Pesos (P5, 000.00) or an
imprisonment of not exceeding six (6) months, or both, at the discretion of the court.

If the violator is an association, partnership, or corporation,; the penalty herein

provided shall be imposed on the officers thereof.

ARTICLE H. HOUSING AND LAND REGULATORY FEES

Section 124. Imposition of Fees – The following fees shall be collected by the City
Treasurer or his deputies from the owner and/or contractors of land development,
construction, renovation and expansion projects as follow:

I. Zoning and Locational Clearance:

A. Residential structures single or detached other than the apartments/townhouses,

dormitories and subdivisions/condominium projects, the cost of which are:

Amount Fee

1. P15,000.00 but not over P50,000.00 P 35.00

2. P50,000.00 but not over P100,000.00 45.00
3. P100,000.00 but not over P500,000.00 55.00
4. Over P500,000.00 65.00

B. Apartments/Townhouses

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 97

 1. Below Five (5) doors 65.00
2. Five (5) to ten (10) doors 90.00
3. Over ten (10) doors 115.00

C. Dormitories

1. Ten (1) rooms and below

2. Eleven (11) to twenty (20) rooms 90.00
3. Twenty-one (21) to fifty (50) rooms 115.00
4. Fifty-one (51) or over 165.00

D. Institutional based on the following project cost:

1. P15,000.00 to P100,000.00 175.00

2. Over 100,000.00 but not exceeding P200,000.00 230.00
3. Over P200,000.00 to P300,000.00 285.00
4. Over P300,000.00 to P500,000.00 240.00
5. Over P500,000.00 but not over P1,000,000.00 395.00
6. Over P1,000,000.00 500.00

E. Commercial, Industrial, Agro-Industrial

Establishments based on the following
Project cost:

1. P15,000.00 to P50,000.00 55.00

2. For every additional cost P50,000.00 cost or
a fraction thereof 50.00

F. Special uses/Special Projects, except Memorial

Parks based on the following cost:

1. P15,000.00 to P100,000.00 50.00

2. For every additional P100,000.00 4.00

G. Repair/Renovation/Alteration Permit 50% of fees imposed

II. Subdivision and Condominiums Project/Activities

A. Approval of Subdivision Plans

1. Preliminary Processing Fees

a. For the first 10 hectares P65.00
b. For every additional hectare or a fraction thereof 12.10

2. Final Processing Fees

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 98

 a. Subdivisions having a density of
66 to 100 families/gross hectares, per hectare
Or fraction thereof 181.50

b. Subdivisions having a density of 21

to 65 families/gross hectare, per hectare
or a fraction thereof 242.00
c. Subdivisions having a density of
20 and below families/gross hectare, per hectare
or a fraction thereof 363.00

Additional fee on floor area on houses

building sold with the lot, per sq. m. 12.10

3. Alteration of plans fees same as final

processing fee

4. Conversion of exerting structure to condominiums

a) Per square meter of the total land area 0.60

b) Per square meter of the floor area of the building 0.12
c) For economics and Socialized Housing and Batas Pambansa
BLG> 220, Fees under Pds 957, 1096, and 1105: 0.12

1. Plan(s) approval and Development Permit, per hectare 181.50

2. Registration and Regular License to Sell, per unit/lot 6.05
3. Building permit, per square meter
4. Final inspection for Certification of Completion/Occupancy
a) Land development per hectare 6.05
b) Building, per square meter 1.21
5. Plan alteration 50% fee imposed
On area affected

D. Farm lot Subdivision:

1. Preliminary Processing Fee 60.00

a. For the first five (5) hectares
b. For every additional hectare or
Fraction thereof 6.05
2. Final processing Fee
Per hectare or fraction thereof 181.50
3. Alteration of plans fee

Same as final processing and shall

cover the affected portions of the subdivision,

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 99

 prorated against the fees for the total area.

4. Registration and License to Sell of Farm lot Subdivision:

a. Per saleable lot 6.05
b. Certificate of Registration 60.50
c. License to Sell Certificate 60.50

E. Fees on Memorial Park/Cemetery Plan

1. Approval of Memorial Park/Cemetery Plan
a. Preliminary processing fee/Locational
Clearance fee for the first one hectare 60.50
For additional hectare or fraction thereof 12.10
b. Final processing fee, per square meter 0.07
c. Alteration of plan fee 0.06 per sq. m. but covers
only affected portions of plans subject to alteration.

d. Registration and License to Lease/Sell

Memorial Park/Cemetery
Per saleable lot 3.03

e. Inspection fee, per hectare 24.20

III. Other Certifications

IV. Schedule of Fines

A. Violator of Locational Clearance/Development

Permit (same rate)

1. Violator of clearance as to use, area and location

a. Violation as to use P10, 000.00

b. Violation as to area 8,000.00
c. Violation as to location 10, 000.00

2. Violation of terms and conditions of locational

Clearance/development permit

a. Lacking clearance from National Pollution

Control Commission (NPCC) 6,000.00

b. Lacking clearance from National Environmental

Protection Council (NEPC) 6,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 100

 c. Lacking permit from the Department of Health (DOH) 6,000.00

d. Lacking permit from Bureau of Forest Development (BFD) 3,000.00

e. Non-compliance with other government requirements 10,000.00

f. Misrepresentation 6,000.00
g. Setback/Easement 3,000.00
h. Expansion, alteration, improvement, etc. 10,000.00

3. Other violations

a. Without locational clearance P10, 000.00

b. Expiration of Temporary Use Permit 10,000.00
c. Illegal Construction 10,000.00
d. Non-compliance with development regulations of
Urban Land Reform Zones (ULRZ) and Area of
Priority Development (APDS) 10,000.00

B. Violation Involving Hearing

1. For contempt

a. Direct contempt – Fine not to exceed 2,000.00

b. Indirect contempt

I) IF violation refers to refusal to obey

Writ or process issued by the
City (such as subpoena, summons) P1, 000.00 and
200.00 for each day of delay

II) If violation refers to refusal to

obey a lawful order to the decision
of the City 2,000.00 plus
500.00 for each day of delay

2. For violation of P.D. No. 957

a. Violation of rules and

regulation 5% of the amount of
sale (as stated in the
Deed of Sale) but not
Exceeding 10,000.00

b. Violation of Right of
Non-Dispossession 5% of the assessed
Value of the property.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 101

 A duly certified copy of
The Assessor‟s Office required.

Section 125. Time of payment – The fees herein imposed are payable to the City
Treasurer or his deputies before any clearance is to be issued.

Section 126. Surcharge and Interest for Late Payment – Failure to pay the fees
imposed in this Article shall subject the amount due to a surcharge of twenty-five
percent (25%).

In addition to the surcharge above, there shall be imposed an interest upon the
unpaid amount at the rate of twenty-four percent (24%) per annum, such interest shall
be payable in the same manner as the fee until the amount is fully paid.

ARTICLE I. BUILDING PERMIT FEES

Section 127. Basis of Assessment – Assessment of building permit fees shall be

based on the following:

 Cost of construction is the cost per square meter of the floor area building, based
on group classification as prescribed under Section 128 of this Article.

For the purpose of fixing the amount of fess based on the use of occupancy of the
building/structure, the group occupancy classification of buildings enumerated in
Section 401 of the National Building Code shall be the term of reference.

Occupancy group are classified into five (5) categories:

CATEGORY I – Residential – This shall comprise Group A and partly Group B

Buildings.

CATEGORY II – Commercial and Industrial – This shall comprise partly groups

B, C, E, F, G, H and I building.

CATEGORY III – Social, Educational, and Institutional – This shall comprise partly
Groups C, D, E, and H buildings.

CATEGORY IV – Agricultural – This shall comprise partly Group J buildings.

CLASSIFICATION

CATEGORY GROUP USE OR OCCUPACY

I A a. Indigenous family dwelling units
Residential building for the b. Single detached dwelling units
exclusive use of the owners c. School or company staff houses

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 e. Church rectories

A a. Multiple dwelling units or high rise

residential condominiums or tenement
houses which are directly owned by
sold to the occupants.
b. School and camp dormitories (on
campus)
c. Convents and monasteries.
d. Army barracks.

II
COMMERCIAL BUILDINGS B a. Leased out single detached dwelling
unit, cottages with more than one
Independent sleeping units and
Duplexes.
b. Boarding or lodging houses.
c. Accessories, tenement houses and
row houses.
d. Apartment houses and apartels.
e. Hotels, motels, inns, pension houses.
f. Private or “off” campus dormitories.

C a. Amusement halls and parlors.

b. Billiard halls, pool rooms, bowling
alleys.
c. Health studios and reducing salons.
d. Massage and sauna parlors.
e. dancing schools, disco pads, dance
halls.
f. Gymnasia and pelota courts.

E-1 a. Gasoline filling and service stations.

b. Commercial garages and parking
buildings, display garages for cars,
tractors, etc.
c. Boat storage structures where
no work is done except exchange of
parts and maintenance requiring no
open flame, welding or the use of
highly flammable liquids.
d. Bus depots and terminals.
e. Train stations and terminals.
f. Transportation offices.
g. Car barns for street cars and buses.
h. Port and harbor facilities, landings,

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 pier sheds ferry landing stations.
i. Airports terminal buildings, heliports,
j. Piers and wharves.

E-2 a. General wholesale and retail stores

b. Shopping centers and supermarkets.
c. Local wet and dry markets.
d. Restaurants having an occupant load
of less than 100 persons.
e. Drinking and dining establishment
having an occupants of less than 100
persons.
f. Day and night clubs, bars and cocktail
lounges, beer gardens.
g. Paint stores without bulk handling.
h.Engraving, photo developing, and
printing shops.
i. Photographer and painter studios,
tailoring and haberdasher shops.
j. Printing and publishing plants and
k. Offices buildings.
l. Financial institutions.
m. Funeral parlors, morgues and
crematories
n. Memorial and mortuary chapels.
o. Telephone and telegraph exchanges
p. Radio and TV broadcasting and
transmitting studios.
q. Battery shops, auto repair shops.
r. Factories and workshops using non-
highly flammable or non-combustible
materials.
s. Bakeries, pastry shops, bake shops.

E- 3 a. Aircraft hangars.
b. Open parking garages where no
repair work is done except exchange
to parts and maintenance requiring
no open flame, welding or the use of
the highly flammable liquids.

H-1 Assembly building without stage and

having an occupant load of less than
1,000 in the building:

a. Theaters and auditoriums

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 b. Concert halls and Opera house
c. Convention Halls
d. Theaters Restaurants
e. Little theaters, audio-visual rooms

H-2 Assembly building stage without stage

and having an occupant load of 300 or
more;

a. Dance Halls, cabarets, ballrooms

b. Skating Rinks
c. Cock fighting Arenas.

H-3 Assembly building with stage and

having occupants to less than 300;

a. Dance hall ball rooms

b. Skating Rink

H-4 a. Sport Stadium

b.Reviewing Stands
c. Covered Amusement Parks
d. Boxing Arenas, jai-alai stadiums
e. Race Tracks and hippodromes.

Assembly building with stage and

Having an occupant to 1,000 or more;

a. Collisea and sports complexes

b. Theaters and convention hall
c. Concert hall and opera houses

INDUSTRIAL F a. Ice plants and cold storage and

b.Power plants (thermal, hydro-electric
or geothermal)
C.Pumping plants (water supply; storm
drainage, sewerage and irrigation)
d.Dairies and creameries
e. Factories and workshops using
incombustible or non-explosive
materials.

G-1 Storage and handling of hazardous and

highly flammable materials.
a.Storage tanks, building and for storing
gasoline, acetylene, LPG, calcium

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 carbide oxygen, hydrogen, etc.
b. Armories and arsenals, munitions
factories
c. Match factories
d. Fireworks factories
e. Plastics resin plants (monomer and
polymer)
f. Plastic compounding plants,
g. Plants processing plants
h. Factories for highly chemicals
i. Acetylene, oxygen generating plants
j. Cooking oil and soap processing
plants.

G-2 Storage and handling of flammable

Materials:

a.Dry cleaning plants using flammable

liquids.
b.Paint store with bulk handling
c.Paint shops and spray painting rooms
d.Sign and billboard painting shops

G-3 a. Wood working establishment, lumber

And timber yards.
b.Planing mills and sawmills, veneer
plants,
c. Wood drying kilns.
d. Pulp paper and paper board factories
e. Wood and cardboard factories
f. garment and undergarment factories
g. Factories where loose combustible
fiber or dirt are manufactured,
processed or generated
i. Warehouse where highly combustible
Materials are stored.
j.Grains and cement silos.

G-4 a. Repair garage and shops

b.Shipyards, slaps and dry docks
c. factories for engines and turbines and
attached testing facilities.

G-5 a. Aircraft repair hangars.

b.Manufacture and assembly plants,
repair and testing shops for aircraft

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 engines and parks.

III
EDUCATIONAL, SOCIAL AND C a. Educational institutions (schools,
INSTITUTIONAL colleges, universities, vocational
schools, seminaries and novitiates),
Including school auditoriums, gymnasia,
reviewing stands, little theaters and
concert halls.

b. libraries, museums, exhibition halls

and art galleries.

c. Civic centers.
d. Club houses, lodges.
e. Community centers.
f. Golf club buildings

D-1 a. Mental hospital, mental sanitaria,

Mental asylums.
b.Jails, prisons, reformatories,
correctional institutions.
rehabilitation centers.
d. Leprosaria.
` e. Quarantine stations.

D-2 a. Nursery schools, nurseries and

children‟s below kindergarten‟s age.
b. Hospitals, sanitaria, nursing homes
with non-ambulatory patients.
c. Homes for the aged.

D-3 a. Nursing homes for ambulatory

patients.
b. Kindergarten schools, homes for
children of kindergarten age or over.
c. Orphanages

E-2 a. Police and fire stations

b. Guard houses

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 107

 H Churches, mosques, temples, shrines,
Chapels and similar places of worship.

IV
AGRICULTURAL J-I Agricultural buildings and sheds,
Including barns, poultry houses,
hatcheries, stables, cow sheds, also
greenhouses, and other structure for
Storage of other granaries agricultural
Products.

V
ANCILLARY J-I Private garages, carport

J-2 a. Fences over 1.80 meters high,

Separate firewalls.
b. Steel and concrete tanks.
c. Towers and silos, smokestacks and
chimneys.
d. Swimming pools, including shower
and locker rooms.
e. Stages, platforms and similar
structures.
f. Pelota courts.
g. Aviaries and aquariums, zoo
structures.

Section 128. Cost of Construction – Regardless of the type of construction, the cost
of construction of any building for the purpose of assessing the corresponding permit
fees and certificate of occupancy is hereby fixed as follows:

CATEGORY CATEGORY CATEGORY

GROUP I, II, III IV V

Cost/Square meter P2, 000.00 P400.00 P1, 000.00

Section 129. Imposition of Fees – There shall be collected the following fees for every
issuance of permit to erect, construct, alter, repair, move, convert or demolish any
buildings or structure or cause the same to be done based on the following schedules:

1. Zoning and land use verification fee: Amount Fee

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 108

 a. Residential building – Category I P10.00
b. Commercial and industrial buildings – Category II 30.00
c. Social educational, and institutional buildings – Category III 20.00
d. Agricultural buildings 5.00
e. Ancillary buildings

According to
the classifications
of principal building
or structure to
where it is attached.

2. Establishment of line and grade

a. All sides fronting or abutting streets, esteros, rivers, and creeks:

First ten (10) meters 20.00

Every meter or fraction thereof in excess of ten (10) meters 1.00

b. All others sides; every meter or fraction thereof .50

3. Schedule of building Permit Fees:

3.1 The building Permit Fee includes the excavation fee for foundation.
However, while the application is still being processed, the City Engineer
may allow the excavation for foundation and basement, for which the
following fee shall be charged:

a. Excavation for foundation, per cu. m. of excavation P2.00

b. Excavation for basement, per cu. m. of excavation 2.00

The fee paid therefore shall be deducted from the total building permit
fee.

3.2 On construction, addition, renovation, alteration of residential buildings

(CATEGORY) for the use of the owners or non-leasing occupants.

Area

a. Original complete construction up to 20 sq. m. Exempted

b. Addition/renovation/alteration/up to 20 sq. m. P2.00
c. Above 20 sq. m. up to 50 sq. m. 2.00
d. Above 50 sq. m. up to 100 sq. m. 4.00
e. Above 100 sq. m. up to 150 sq. m. 5.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 109

 f. Above 150 sq. m. 6.00

Computation of building permit fee for residential buildings (CATEGORY) is

arrived by multiplying directly the area and the rate corresponding to the proper area
bracket.

3.3 On construction, addition, renovation, alteration of commercial and

industrial buildings (CATEGORYII):

Area Fee/Sq. m.

a. Up to 5,000 sq. m. P12.00

b. Above 5,000 up to 6,000 sq. m. 11.00
c. Above 6,000 up to 7,000 sq. m. 10.00
d. Above 7,000 up to 8,000 sq. m. 10.50
e. Above 8,000 up to 9,000 sq. m. 9.50
f. Above 9,000 up to 10,000 sq. m. 9.20
g. Above 10,000 up to 15,000 sq. m. 8.00
h. Above 15,000 up to 20,000 sq. m. 7.00
i. Above 20,000 up to 30,000 sq. m. 6.00
j. Above 30,000 sq. m. 5.00

Computation of the building permit fee for commercial buildings is cumulative.

The total area is split up into sub-areas corresponding to the area brackets indicated in
the table above. Each sub-area and the fee corresponding to its area bracket are
multiplied together. The buildings permit fee is the sum of the individual‟s products of
each bracket.

3.4 On construction, addition, renovation, alteration of Educational, Social and

Institutional buildings (CATEGORYIII):

Area in sq. m.

Fee/sq. m.

a. Up to 5,000 sq. m. P10.00

b. Above 5,000 sq. m. up to 6,000 sq. m. 9.00
c. Above 6,000 sq. m. up to 7,000 sq. m. 8.50
d. Above 7,000 sq. m. up to 8,000 sq. m. 8.00
e. Above 8,000 sq. m. up to 9,000 sq. m. 7.50
f. Above 9,000 sq. m. up to 10,000 sq. m. 7.20
g. Above 10,000 sq. m. up to 15,000 sq. m. 6.00
h. Above 15,000 sq. m. up to 20,000 sq. m. 5.50
i. Above 20,000 sq. m. up to 30,000 sq. m. 5.00
j. Above 30,000 sq. m. 4.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 110

 Computation of the building permit fee for Educational, Social and Institutional
buildings (CATEGORY III) is cumulative. The total area is split up into sub-areas
corresponding the area bracket indicated in the table above. Each sub-area and the fee
corresponding to its area bracket are multiplied. The building permit fee is the sum of
the individual‟s products of each bracket.

3.5 On construction, addition, renovation, alteration of buildings/structure for

agricultural (CATEGORY IV) purposes (includes greenhouses, granaries, barns,
poultry houses, piggeries, hatcheries, stables, cow sheds and other structure for the
storage of agricultural products and like) shall be assessed according to the following
rates:

Area

Fee/sq. m.

a. Up to 20 sq. m. Exempted
b. Above 220 sq. m. up to 500 sq. m. P2.00
c. Above 500 sq. m up to 1,000 sq. m. 1.50
d. Above 1,000 sq. m. up to 5,000 sq. m. 1.20
e. Above 5,000 sq. m. up to 10,000 sq. m. 1.00
f. Above 10,000 sq. m. 0.50

Computation of the building permit fee of building/structures for agricultural

(CATEGORY IV) purpose ( includes greenhouse, granaries, barns, poultry houses,
piggeries, hatcheries, stables, cowsheds and other structure for the storage of
agricultural products and the like) shall assessed according to the following rates:

AREA FEE/Sq. m
a. Up to 20 sq. m. Exempted
b. Above 20 sq. m. up to 500 sq. m. 2.00
c. Above 500 sq. m. up to 1,000 sq. m. 1.50
d. Above 1,000 sq. m. up to 5,000 sq. m. 1.20
e. Above 5,000 sq. m. up to 10,000 sq. m. 1.00
f. Above 10,000 sq. m. 0.50

Computation of the buildings permit fee of buildings/structures for

agricultural (CATEGORY IV) purpose is cumulative. The total area is split up into sub-
areas corresponding to the area bracket indicated in the table above. Each sub-area
and the fee corresponding to its area bracket multiplied together. The building permit
fee is the sum of the individual‟s products of each bracket.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 111

 3.6 On construction, addition, renovation, alteration of ancillary buildings/structure
(CATEGORY V) shall be assessed in accordance with the following:

a. Buildings belonging to Division I of Group J Occupancies, such as private

garages and carports (excluding sheds and agricultural buildings grouped
under (CATEGORY IV) shall be charged 50% of the rate of the principal
building of which they are accessories See sub-section 3.2 to 3.4 of this
Article.

b. All parts of building which are open on two or more sides, such as
balconies, terraces lanais and the like, shall be charged 50% of the rate of
the principal building of which they are part. See sub-sections 3.2 to 3.4 of
this Article.

c. Aviaries, aquariums, zoo structures and the like shall be charged in

accordance with the rates for agricultural structures provided under sub-
section 3.5 above

3.7 Footings or foundation of buildings/structures permitted under Section 1002 of

the building code per sq. m. or fraction thereof- P200.00

3.8 Buildings with height of more than eight (8.00) meters shall be charged an
additional fee of ten centavo (0.10) per cubic meter above eight (8.00) meters.

The height shall be measured from the ground level up to the bottom of the roof slab or
the top line of gift whichever applies.

3.9 Alteration, renovation, improvement on vertical dimensions of buildings/structure,

such as facades exterior and interior walls;

For the use of concrete, bricks, or concrete hollow blocks and the like, per sq. m. of
vertical area.

For the use of other materials

3.10 Alteration, renovation, improvement on horizontal dimensions of

buildings/structures, such as floorings, ceilings and roofing shall be assessed in
accordance with the following, percentages of the fees prescribed under sub-section 3.2
to 3.5 of this Article, whichever CATEGORY shall apply:

Use of concrete, bricks or tiles and the like

Use of other materials

3.11. Repairs or buildings/structures:

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 3.11.1. For residential, commercial and industrial, social, educational and industrial
buildings or structure:

a. Repairs costing up to P5,000.00 Exempted

b. Repairs costing more than P5,000.00
1% of the estimated
cost of repair
3.11.2 For ancillary buildings (CATEGORY IV):

a. Repairs costing up to P1,000.00 Exempted

b. Repairs costing more than P1,000.00 1% of the estimated
cost of repair.

3.11.3 For ancillary buildings (CATEGORY V):

a. Repairs costing up to P2,000.00 Exempted

b. Repairs costing more than P2,000.00
1% of the estimated
cost of repair.

3.11.3. Raising of buildings/structures:

Assessments of fee for raising of any building or structure shall be based on the new
usable floor are generated.

The fees to be charged shall be as prescribed under sub-paragraph 3.2 to 3.5,

whichever CATEGORY shall apply.

3.13. Demolition/moving of building/structure:

 Demolition fee, per sq. m. for area involve P 2.00

 Moving fee, per sq. m. of area of building/structure to be moved 2.00

If a building/structure, for which a moving permit has been issued, is already covered by a
building permit and certificate of occupancy, a new building permit shall not be required
therefore, at its new site.

3.14 Construction of slip ways:

Per lineal meter or fraction thereof of slip way P 150.00

This fee includes the cradle. However, the winch motor shall be charged separately.

3.15 Construction of Dry Docks:

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Per cubic meter or fraction thereof P 20.00
The pumps and motors shall be charged separately.

3.16 Construction of Wharves, Docks, and Piers:

a. Wood
Per sq. m or fraction thereof
b. Reinforced concrete
Per sq. m or fraction thereof 4.00

3.17 Construction of Pier, Sheds/Warehouse/Camarines; shall be charged of fees

prescribed under sub-section 3.3 of this Article.

Before the issuance of the building permit, clearance shall first be obtained by the owner
from the proper authority, such as Philippine Ports Authority, Philippine Coast Guard, etc.

4. Ancillary Structure:
4.1. Bank and record vaults:
Per cubic meter of fraction thereof P 30.00
4.2. Swimming Pools:
a. Residential
Per cubic meter of fraction thereof 5.00
commercial
Per cubic meter of fraction thereof P 15.00
c. Social /Institutional
Per cubic meter of fraction thereof P 10.00

Swimming pools improvised from local indigenous materials such as rocks, stone and/or small
boulders and with plain cement flooring shall be charged 50% of the above rates.

Ancillary structure to swimming pools, such as shower rooms, locker rooms and the like shall be
charged 50% of the rates corresponding to the CATEGORY of swimming pool, as provided for
under subparagraph 3.2 to 3.4 of this Article.

4.3. Construction of firewalls separate from the building:

Per sq. m. or fraction thereof P 2.00
Provided, the minimum fee is 40.00

4.4 Construction /erection of towers including Radio and TV towers, water tank,
supporting structure and the like:

a) Residential Exempted

b) Commercial/Industrial

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 Self-Supporting Trilon
(Guyed)

1. Up to 10 meters in height P 2,000.00 P 100.00

2. Every meter or fraction
Thereof in excess of 10 meters P 100.00
10.00

c) Institutional
1. Up to 10 meters
In height P 1,500 100.00

2. Every meter or
fraction thereof in
excess of 10 meters 100.00 10.00

Towers with platforms or floors shall be charged an additional fee in accordance with
sub-paragraphs 3.3 to 3.4 of this Article.

4.5 Commercial/Industrial Storage Silos:

a. Up to 10 meters in height P 1, 000.00

b. Every meter or fraction thereof in excess of 10 meters 50.00

Silos with platform or floors shall be charged an additional fee in accordance with sub-
paragraph 3.3 and 3.4 of this Article.

4.6 Constructions of Smokestacks and Chimneys for Commercial/Industrial Use.

1. Smokestacks

a) Up to 10 meters in height, measured

from the base P
200.00
b) Every meter of fraction thereof in excess of 10 meters 10.00

2. Chimneys:

a) Up to 10 meters in height. Measured from the base 40.00

b) Every meter or fraction thereof in excess of 10 meters 1.00

4.7Construction of Commercial/Industrial Fixed Ovens:

Per square meter or fraction thereof of interior floor areas 40.00

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4.8 Construction of Industrial Kiln/Furnace:
Per cubic meter or fraction thereof volume
P10.00

Furnaces conduced with boilers are exempt from this fee. The fee for the boiler
includes the furnace.

4.9 Construction of Reinforced Concrete Tanks for Residential Buildings

(CATEGORY1):

a. Up to 2 cubic meter Exempted

b. Every cu. m. or fraction thereof in excess of 10 cu. m. P
10.00

4.10 Construction of Reinforced concrete Tanks for Commercial/industrial use:

a) Up to 10 cu. m. P400.00
b) Every cu. m or fraction thereof in excess of 10 cu. m
20.00

4.11 Construction of waste Treatment Tanks (Including Sedimentation and Chemical

Treatment Tanks)
Per cu. m. of volume
2.00

4.12 Constructions of Steel Tanks for commercial /industrial use:

1. Above Ground:
a) Up to 10 cu. m.
P400.00
b) Every cu. m or fraction thereof in
excess of 10 cu. m. up to 100 cu. m.
20.00
c) Every cu. m. or fraction thereof in
excess of 100 cu. m. up to 1.000 cu. m.
16.00
d) Every cu. m. fraction thereof in
excess of 1,000 cu. m. up to 5,000 cu. m.
12.00
e) Every cu. m. of fraction thereof in
excess of 5,000 sq. m. up to 10,000 cu. m. 8.00
f)Every cu. m. or fraction thereof in
excess of 10,000 sq. m. up to 20,000 cu. m.
6.00
g)Every cu. m. of fraction thereof in
excess of 20,000 cu. m. 4.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 116

 2. Underground:
a) Up to 20cu. m. 600.00
b)Every cu. m. of fraction thereof in
excess of 20 cu. m.
20.00

4.13 Pull-outs and Re-installation of Commercial/Industrial Steel Tanks:

1. Underground:
Per cu. m. or fraction thereof of excavations P 2.00

2. Saddle or trestle mounted horizontal tanks:

Per cu.or fraction thereof volume of tanks 2.00

3. Re-installation of vertical storage tanks shall be considered as new construction

Corresponding fees shall be charged in accordance with Section 4.12(1) above.

4.14 Booth, Kiosks, Platforms, Stages and the like:

1. Construction of permanent types booths. Kiosks, platforms, stages, and the like: Per sq.
m. or fraction thereof of floor area 8.00
2. Construction of temporary type booths, kiosks, platforms, stages, field offices, laborers‟
quarters and the like: Per sq. m. or fraction thereof of floor area 4.00
3. Inspection of knockdown type temporary booths, platforms, stages and the
Like: per unit 20.00
Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and the Memorial
Parks.

5.1 Plain tombs, cenotaphs or monuments without backdrop wall, canopy or roofing
exempt.

5.2 Canopied tombs whether partially or totally roofed over, per sq. m. of
covered area. 4.00

5.3 Semi enclosed mausoleums, weather canopied or not, per sq. m. of

Built-up area 4.00

5.4 Totally enclosed mausoleums, per sq. m. of floor area 10.00

5.5 Multi-level interment niche, per sq. m. of

Floor area, per level 4.00

6. Sanitary/Plumbing Permit fees:

6.1 Installation Fees:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 117

 a) One unit composed of one water closet, two floor drains, one lavatory, two faucet and
one shower head.
20.00

b) Every fixture in excess of one unit:

1. Each water closet 6.00

2. Each floor drain 2.00
3. Each sink 2.00
4. Each lavatory 6.00

5. Each faucet 1.50

6. Each shower head 6.00
7. Each slop sink 3.00

8. Each urinal 6.00

9. Each bath tub 6.00

10. Each grease trap 6.00

11. Each garage trap 6.00
12 Each bidette 3.00
13. Each dental cuspidor 3.00
14. Each gas fired water heater 3.00
15. Each drinking fountain 1.50
16. Each bar or soda fountain sink 3.00
17. Each laundry sink 3.00
18. Each lavatory sink 3.00
19 Each fixed type sterilizer 1.50
20. Each water mater 1.50

6.2 Construction of Septic Vault

a) Residential exempted

b) All other categories:

1. Up to 5 cu. m. of digestion chamber P
20.00
2. Every cu. m. of fraction thereof in excess of 5 cu. m.
6.00

7. Electrical Permit Fees:

7.1. Lighting and Power System:

a) Each switch, lighting and/or convenience outlet P 0.80

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 118

 b) Each remote control master switch 20.00
c) Each special purpose outlet of 20 amperes capacity or more 2.00
d) Each time switch 2.00

7.2. Appliances for commercial/industrial use:

a) Each range or heater:

1. Up to 1KW 2.00
2. Every KW or fraction thereof in excess of 1KW 1.00

b) Each refrigerator or freezer 4.00

c) Each washing machine or dryer 4.00
d) Each commercially used hair curling apparatus or dryer 4.00
e) Each fixed type electric fan 2.00
f) Each electric typewriter, cash register or adding machine 2.00

7.3. Electrical equipment or apparatus or dryer for commercial/industrial use:

a) Each electrical bell, annunciator system 4.00

b) Each fire alarm unit 2.00
c) Each arc (light) lamp 10.00
d) Each flasher, beacon light 4.00
e) Each X-ray Equipment 20.00
f) Each battery charging rectifier 10.00
g) Each electric welder:
1. Up to 1 KVA/KW 4.00
2. Every KVA/KW or fraction thereof in excess of 1KVA/KW 2.00
h) Each neon sign transformer 2.00
i) Each neon sign unit 2.00
j) Each telephone switchboard
(PBX, PABX, TELEX machine, etc.) 10.00

k) Each trunk line 4.00

l) Each telephone apparatus 2.00
m) Each intercom master 2.00
n) Each slave 1.00

7.4. Motion Picture Projectors for commercial use:

a) 16 mm., per unit 60.00

b) 35mm., per unit 80.00
c) 70 mm., and above, per unit 140.00

7.5. TV Cameras for Commercial/Industrial use:

Per unit 40.00

7.6. Motors and Controlling apparatus:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 119

 Per unit
a) Up to 1/4 HP 4.00
b) Above ¼ HP up to IHP 6.00
c) Above IHP up to 5HP 8.00
d) Above 5HP to 10HP 12.00
e) Above 10HP to 20HP 20.00
f) Every HP in excess of 20HP 1.00

7.7. Generators ( AC or DC);

Per unit:
a) Up to KW 4.00
b) Above 1KW up to 5 KW 8.00
c) Above 5 KW up to 10 KW 10.00
d) Above 10 KW up to 20 KW 12.00
e) Every KW or fraction thereof in excess of 20 KW 1.00

7.8. Transformer and Sub-Station Equipment:

a) Each transformer up to 1KVA 2.00
b) Every KVA or fraction thereof in
excess of 1KVA up to 2000 KVA
(based on nameplate rating) 1.00
c) Each transformer above 2000 KVA
2,000.00
d) Each safety switch or circuit breaker
up to 50 amperes and not exceeding 600 volts 2.00
e)Each safety switch, air breaker, oil circuit
breaker or vacuum circuit breaker ,other than
controlling apparatus above 50 amperes up to 100
amperes, and not exceeding 600 volts 4.00
f)Every 50 amperes or fraction thereof
in excess of 100 amperes 1.00
g) Every 10,000 amperes or fraction thereof
of interrupting capacity of every air
Circuit breaker, oil circuit breaker or
Vacuum circuit breaker operating above 600volts 4.00

NOTE: Machinery, equipment and installations of utility companies used in the

generation, transmission and distribution of power shall not subject to Permit and Inspections
Fees:

7.9. Each temporary lighting or convenience outlet

For celebrations, ferias or construction purposes 0.80

7.10. Other electrical apparatus or appliances

Not otherwise provided in this Section:
Every KW or fraction thereof 4.00

7.11. Temporary Current Connection:

a) Temporary Current Connection Permit shall be issued
for testing purposes only in commercial and/or industrial establishments.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 120

 Regular fees shall be charged and collected in accordance with the fees in this Section.

b) If no final approval is issued within 60days, a new wiring

permit shall be secured and all corresponding permit fees
shall be paid.

7.12. Pole/Attachment Location Plan Permit:

a) Approved Pole Location Plan Permit,
per pole. 10.00
b) Approved attachment location
plan permit, per attachment 10.00
7.13. Miscellaneous Fees:
1. Each union separation, alteration reconnection or relocation of electric meter.
a) Residential 10.00
b) Commercial/Industrial 40.00
c) Institutional 7.00

8. Mechanical Permit Fees:

8.1. Refrigeration, Air Conditioning and Mechanical Ventilation:

a) Refrigeration ( cold storage ), per ton of fraction thereof 40.00

NOTE: Household refrigerators, freezers, fans, etc. used in single detached duplex or
multiple family dwellings are exempted from permit fees.

b) Ice plants, per ton or fraction.

Thereof 60.00
c) Package and Centralized Air Conditioning Systems:
1. Up to 100 tons, per ton 80.00
2. Every ton of fraction thereof
Above 100 tons 40.00
d) Window type air conditioners, per unit 60.00

NOTE: Window type air-conditioners used in single detached, duplex or multiple family
dwellings are exempted from permit fees:

f) Mechanical Ventilation, per HP or fan,

Or fraction thereof of blower
Or fan, or equivalent 20.00

NOTE: In series of AC/REF systems located in one establishment, the total installed
tons of refrigeration shall be used as the basis of computation for purposes of
installation/inspection fees, and shall not be considered individually.
For evaluation purposes:

1. For Ice making

1.3.5 HP per ton for compressors up to 50 tons capacity.

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 3.25HP per ton, for compressors above 299 tons capacity.

3.10HP per ton, compressors above 200 tons capacity.

2. For Air Conditioning:

1.25HP per tons for compressors of 1.2 tons up to 5 tons capacity.

1.10HP per ton, for compressors above 5 ton up to 50 tons capacity.

1.0 HP per ton, for compressors above 50 tons capacity.

2. For Commercial/Industrial Refrigeration without Ice making:

1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity.

1.4 HP per ton, for compressors above 5tons up to 50 tons capacity.

1.3 HP per ton, for compressors above 50 tons capacity.

8.2 Escalators and Moving Walks:

a. Up to 50 lineal meters, per lineal meter of fraction

Thereof 20.00

b. Every lineal meter of fraction thereof in excess of

50 lineal meters 10.00

8.2 Elevators, per unit:

a. Up to 1,000 kg. capacity 4,000.00

b. Above 1,000 kg. capacity 5,000.00
c. Freight Elevators 5,000.00
d. Motor Driven dumbwaiters
400.00
e. Construction elevators for materials
1,000.00
f. Car Elevator 5,000.00

8.4 Boiler, per unit:

a. Up to 10HP 400.00
b. Above 10 HP up to 309 HP
600.00
c. Above 30 HP up to 50 HP 800.00
d. Above 50 HP up to 70 HP 1,000.00
e. Above 70 HP up to 90 HP 1,200.00
f. Above 90 HP up to 100 HP 1,400.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 122

 g. Every HP above 100 HP 400.00

NOTE: Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface
for (1)
Boiler HP.

8.5 Pressurized Water Heaters, per unit

200.00

NOTE: Pressurized water heaters used in single detached , duplex or multiple family
dwellings are exempted from permit fees.

8.6. Water pumps and sewage pumps for building/structures used for commercial industrial
purposes, per unit:

Per HP or fraction thereof 40.00

8.7. Automatic fire extinguishers,

Per sprinkler head 2.00

8.8. Stationary Standby Generating Sets

a. Up to 10 HP 300.00
b. Above to 10 HP up to 30 HP 400.00
c. Above 30 HP up to 50 HP 00.00
d. Above 50 HP up to 70 HP 600.00
e. Above 70 HP up to 90 HP 700.00
f. Above 90 HP up to 100 HP 800.00
g. Every HP up to 100 HP 2.00

8.9. Compressed Air, Vacuum, Institutional and/or

Industrial Gases, per outlet 10.00

8.10. Other Internal Combustion Engines, including

Cranes, forklifts, loaders, pumps, mixers, compressors
And the like, not registered with the LTC:

a) Up to 10 HP 200.00
b) Above 10 HP up to 30 HP 260.00
c) Above 30 HP up to 50 HP 320.00
d) Above 50 up to 70 HP 380.00
e) Above 70 HP up to 90 HP 440.00

8.11. Pressure Vessels:

-Per cu.m. or fraction thereof
40.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 123

8.12. Other Machinery/Equipment for Commercial/Industrial
Use not elsewhere specified.
-Per HP or fraction thereof 40.00
8.13. Pneumatic tubes, Conveyors, Monorails for
Material handling, per lineal meter 10.00

9. Fencing Permit Fees:

9.1 Fences made of indigenous materials or/or barbed

Wire, chicken wire, hog wire exempted

9.2 Fences up to 1.80 meters in height, made of materials

Others than those mentioned in Section 14.1 per lineal
Meter or fraction thereof 2.00
9.3. Fences in excess of 1.80 meters in height, made
of materials other than those mentioned in
Sub-paragraph 9.1, per lineal meters
Or thereof 2.00

10. Construction of Sidewalks:

a. Up to 20 sq. m. 20.00
b. Every sq. m. or fraction thereof in excess of 20 sq. m. 1.00

11.Paved areas intended for commercial/institutional use, such as parking areas, gasoline
station premises, skating rinks, pelota courts , tennis and basketball courts and the like:

Per sq. m. or fraction thereof of paved area 1.00

12. Use of streets and sidewalks:

12.1. Up to 20 sq. m. of sidewalks, per calendar month 200.00

b. Every sq. m. of fraction thereof in excess of 20 sq. m
per calendar month 10.00

12.2. Erections of scaffoldings Occupying Public Areas:

a. Up to 10 lineal meters of frontage,
per calendar month 120.00

b. Every lineal meter of fraction thereof of

front page in excess of lineal meters per calendar
month 10.00

13. Certificate of Use or Occupancy:

13.1. Category 1:

a. Buildings made of traditional indigenous materials as defined under

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 124

 Section 209 of the Building Code. Exempted
b. Buildings costing more than p 15,000 up
To P 50,000.00 50.00
c. Building costing more than P 50,000.00Up
to 100,000.00 100.00
d. Buildings costing more than P 100,00.00 up
To 15,.000.00 150.00
e. Buildings costing more than P 150.000.00 up
To 250,000.00 200.00
f. Buildings costing more than P250,000.00 up
To P 500,000.00 400.00
g. Buildings costing more than P500,000.00 900.00

NOTE: Refer to Section 146 under this Article.

13.2. Category 11.

a. Buildings costing
Up to P 50,000.00 100.00
b. Buildings costing P 50,000.00
Up to P 100,000.00 200.00
c. Buildings costing more than P 100,000.00
Up to P250,000.00 400.00
d. Buildings costing more than P 250,000.00
Up to 500,000.00 800.00
e. Buildings costing more than
P 500,000.00 1,600.00

NOTE: Refer to Section 141 under this Article.

13.3. CATEGORY 111:

a. Buildings costing up to P 50,000.00

30.00
b. Buildings costing up to P 50,000.00
up to P `150,000.00 150.00
c. Buildings costing more than P 150,000.00
Up to P 250,000.00 300.00
d. Buildings costing more than P 250,000.00
Up to P 500,000.00 600.00
e. Buildings costing more than P 500,000.00
1,200.00

NOTE: Refer to Section 141 under this Article.

13.4. CATEGORY 1V:

a. Buildings with floor area

Up to 20 sq. m. Exempted
b. Buildings with floor area above 20 sq. m. 20.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 125

 c. Buildings with floor area above 500 sq. m.
Up to 1,000 sq. m. 30.00
d. Buildings with floor area above 1,000 sq. m.
Up to 5,000.00 sq. m. 40.00
e. Buildings with floor area above 5,000 sq. m.
Up to 10,000 sq. m. 100.00

13.4. CATEGORY V:

a. Garages, carports, balconies, terraces, lanais and the like:

50 % of the rate of the principal building, according to Category.
b. Aviaries, aquarium, zoo structures and the like:
Same rate as for category IV.
( See section 13.4 above.)

13.6. ANCILLARY STRUCTURES:

1. Banks and Records Vaults, per cu. m. of interior volume 2.00

2. Swimming pools, per unit:
a. Residential 10.00
b. Commercial/Industrial 30.00
c. Social/institutional 20.00
d. Improved swimming pools made of materials
listed under Sub-section 4.2 under
this Article 50% of above rates.

3. Swimming pool shower rooms/locker rooms, per unit:

a. Residential 5.00
b. Commercial/Industrials 15.00
c. Social/Institutional 10.00

4. Towers, per unit:

Self-Supporting Trilon (guyed)

a. Residential Exempted Exempted

b. Commercial/Industrial 40.00 20.00
c. Social/Institutional 20.00 10.00

5. Commercial/Industrial Storage Silos: per unit: 40.00

6. Smokestacks, per unit 20.00
7. Chimney‟s, per unit 10.00
8. Commercial/Industrial Fixed Ovens, per unit 10.00
9. Industrial kiln/Furnace, per unit 10.00
10. Reinforced Concrete Tanks, per unit

a. Residential:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 126

 1. Up to 2 cu. m. Exempted
2. Above 2 cu. m. 10.00
b. Commercial/Industrial 40.00
c. Social/Institutional 10.00

11. Steel Tanks, per unit:

a. Residential
1. Up to 2 cu. m. Exempted
2. Above 2 cu. m. 10.00

b. Commercial/Industrial
1. Above ground 40.00
2. Underground 30.00

C. Social/Institutional 20.00

12. Booths, Kiosks, /platforms, Stages and the like 10.00

14. Change in Use/Occupancy:
Every sq. m. or fraction thereof of area affected ` 4.00

15. Annual Inspection Fees:

15.1. Annual Building Inspection Fees:

1. Category 1:
a. Single detached dwellings units and
Duplexes Exempted

b. If the owner requests building

Inspection, the fee for each of the
Services enumerated below is 100.00

1. Land Use Conformity.

2. Architectural preventability.
3. Structural Stability.
4. Sanitary and health requirements.
5. Fire resistive requirements.

2. Category 11 and 111:

Commercial (excluding amusement houses and gymnasiums), industrial, social and

institutional buildings with assessed value of:

a. Up to P 1 million 100.00
b. Above P 1 million up to P 5 million 200.00
c. Above P 5 million up to P 10 million 400.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 127

d. Above P 10 million up to P 50 million 600.00
e. Above P 50 million up to P 100 million 800.00
f. Above P 100 million 1,000.00

3. Amusement houses, Gymnasiums and the like:

a. First class cinematographs or theaters 1,000.00
b. Second Class cinematographs or theaters 600.00
c. Third Class cinematographs or theaters 400.00
d. Grandstands/Bleachers* 1,000.00
e. Gymnasia and the like * 600.00

Gymnasia, grandstand, bleachers, concert halls, little theaters and the like, that
are integral part of the school, college or university complex shall be charged in
accordance with sub-section 15.1 (2) above.

15.2. Sanitary/Plumbing Inspection Fees:

a. Every inspection trip during construction 4.00
b. Annual inspection of sanitary/plumbing systems 15.00

15.3. Electrical Inspection Fees:

a. Every inspection trip during construction 4.00
b. Annual inspection fee are the same as
Corresponding Installation Fee prescribed
in Sub-section 7 of this Article.

NOTE: Residential buildings are exempted from annual inspection.

15.4. Annual Mechanical Inspection Fees:

1. Refrigeration and ice Plant:

Per ton:
a) Up to 100 tons capacity P20.00
b) Above 100 tons up to 150 tons 16.00
c) Above 150 tons up to 300 tons 12.00

NOTE:

a. Household refrigerators, freezers, fans, etc. used in single detached, duplex

or multiple family dwellings are exempted from annual mechanical inspection
fee.

b. Window type air conditioners used in single detached, duplex or multiple

family dwellings are exempted from annual mechanical inspection fee.

2. Air Conditioning System:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 128

 a. Window type air conditioners, per unit 30.00

NOTE: Window type air conditioners used in single detached, duplex or multiple family
dwellings are exempted from annual inspection.

b. Packaged or Centralized air conditioning systems:

1. First 100 tons, per unit P 20.00
2. Above 100 tons up to 150 tons, per ton 16.00
3. Above 100 tons up to 300 tons, per ton 12.00
4. Above 300 tons up to 500 tons, per ton 8.00
5. Every ton or fraction thereof above 500 tons 6.00

3. Mechanical Ventilation: per unit:

a. Up to 1HP 10.00
b. Above 1HP to 5HP 20.00
c. Above 5HP to 10HP 40.00
d. Above 10HP to 20HP 80.00
e. Above 20HP 120.00

4. Escalators and Moving Walks, per unit: 100.00

5. Elevators: per unit:

a. Passenger elevators: 400.00
1. First 5 landings
2. Each landing above the 5th landing 20.00
b. Freight elevators 300.00
c. Motor driven dumbwaiters 40.00
d. Construction elevators for materials 300.00
e. Car elevators 400.00

6. Boilers:

a. Up to 10HP 150.00
b. Above 10HP up to 30HP 400.00
c. Above 30HP up to 50HP 500.00
d. Above 50HP up to 70HP 600.00
e. Above 70HP up to 90HP 700.00
f. Above 90HP up to 100HP 800.00
g. Every HP in excess of 100HP 4.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 129

 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating
surface for one (1) boiler HP.

7. Pressurized water heaters, per unit 50.00

Note: Pressurized water heaters used in single detached or duplex family

dwellings are exempt from inspection.

8. Automatic fire extinguishers, per sprinkler head 1.00

9. Water pump and Sewage pumps for building/structure for commercial/industrial

purposes, per unit

a) Up to 1HP 10.00
b) Above 1HP up to 3HP 30.00
c) Above 3HP up to 5 HP 60.00
d) Above 5 HP up to 10HP 80.00
e) Above 10HP up to 20HP 100.00
f) Above 20HP up to 30HP 120.00
g) Above 30HP up to 40HP 140.00
h) Above 40HP up to 50HP 160.00
i) Above 50HP up to 60HP 180.00
j) Above 60HP up to 70HP 200.00
k) Above 70HP up to 80HP 220.00
l) Above 80HP up to 90HP 240.00
m) Every HP or every fraction thereof above 90HP 2.00

NOTE: Water pumps and sewage pump used in single or duplex family dwellings are
exempt from inspection.

10. Standby Generating Sets: per unit:

a) Up to 10HP 40.00
b) Above 10HP up to 30HP 80.00
c) Above 30Hp up to 50HP 120.00
d) Above 50HP up to 70HP 160.00
e) Above 80HP up to 90HP 200.00
f) Above 90HP up to 100HP 240.00
g) Every HP or fraction thereof above 100HP 2.00

11. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders,

Pumps, Mixers, Compressors and the like, per unit;
a.) Up to 10HP 80.00
b.) Above 10HP up to 30HP 140.00
c.) Above 30HP up to 50HP 200.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 130

 d.) Above 50HP up to 70HP 260.00
e.) Above 70HP up to 90HP 320.00
f.) Above 90HP up to 100HP 380.00
g.) Every HP or fraction thereof above 100HP 2.00

12. Other machinery and/or equipment for commercial/industrial use not elsewhere
specified, per unit:

a) Up to ½ HP 6.00
b) Above ½ HP up to 1HP 20.00
c) Above 1HP up to 3HP 40.00
d) Above 3HP up to 5HP 60.00
e) Above 5HP up to 10HP 80.00
f) Above 10HP up to 20HP 100.00
g) Above 20HP up to 30HP 120.00
h) Above 30HP up to 40HP 160.00
i) Above 40HP up to 50HP 200.00
j) Above 50HP up to 60HP 240.00
k) Above 60HP up to 70HP 280.00
l) Above 70HP up to 80HP 320.00
m) Above 80HP up to 90HP 360.00
n) Above 90HP up to 100HP 400.00
o) Every HP or fraction thereof above 100HP 2.00

13. Pressure Vessels, per cubic meter or fraction thereof 30.00

14. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter
or fraction thereof 2.00
15. Testing/Calibration of pressure gauge, per unit 20.00
16. Gas Meters:

Each Gas Meter tested, proved and sealed:

a) Up to 10 lights 12.00
b) Above 10 lights up to 50 lights 16.00
c) Above 50 lights up to 100 lights 24.00
d) Above 100 lights 40.00

17. Every inspection of mechanical rides used in amusements

Centers of fairs, such as ferris wheels, merry go rounds, roller
Coasters and the like, per unit 20.00

16. Sign Permit Fees:

16.1. Erection of supports of any sign board, billboard, marquee and the like:

a) Up to 4 sq. m. of sign board area P 100.00

b) Every sq. m. of fraction thereof in excess of 4 sq. m . 20.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 131

 16.2. Installation permit fees:

1. Business Signs:
a) Neon 30.00
b) Illuminated 20.00
c) Others 12.00
d) Painted-on 8.00

NOTE: Signs not exceeding 0.20 sq. m. of display surface, and/or temporary signs for
charitable, religious and civic purposes are not required to obtain a permit.

16.3. Annual Renewal Fees:

Per square meter of display surface or fraction thereof;

a) Neon signs 30.00

Provided that the minimum fee shall be 120.00

b) Illuminated signs 15.00
Provided that the minimum fees shall be 60.00
c) Others 8.00
Provided that the minimum fee shall be 40.00
d) Painted-on signs 20.00
Provided that the minimum fee shall be 20.00

16.4. General Provisions on Signs:

1. Signs shall adhere to the Code of Ethics for Advertising and

promotions and the rules and regulations as maybe prescribed by
the Sangguniang Panlungsod.

2. Signs shall promote and uphold the public good especially in historical
monuments and shrines, natural scenic areas, parkways and their
immediate approaches. Immediate approaches shall mean a
distance not exceeding 50.00 meters from the periphery of said
areas.

3. Signs shall display or convey only messages or visual that conform to

public decency and good taste.

4. Signs shall follow standards of design, construction and maintenance

in the interest of public safety, convenience, and good viewing and
to promote proper urban design or community architecture.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 132

 5. Sign structure maybe constructed only in areas where zoning
regulations permit them and in accordance with the accepted
standards of design; construction and maintenance.

6. Signs and sign structure shall be constructed in accordance with the

provisions of Section 2003 of the National Building code. Plants of
sign structures exceeding 3.00 meters in height from the ground
shall be signed and sealed by a duly registered architect or Civil
Engineer.

7. Signs and sign structures built within highly restrictive fie zones shall
be of incombustible materials. No combustible materials other than
approved plastics shall be used in construction of electrical signs.

8. Signs and sign structures equipped with electrical devices shall have
an electrical wiring plan conforming with the provisions of the
Philippine Electrical code duly signed by a professional Electrical
Engineer. Provided, that for installations not exceeding 600 volts
and 4 kilowatts, a sketch and bill of materials signed and sealed by
an Electrical Engineer or Master Electrician signs.

9. Signs shall be placed in such a manner that no part of its surface will
interfere in any way with the free use of a doorway, a fire escape,
stand pipe and other required means of exit and fire-protective
devices.

10. Signs shall be erected in such a manner that not to confuse or

obstruct the view or interpretation of any public sign, traffic signal or
device, nor obstruct the sight, distract the attention of motorists,
reflect blinding light or cause glare to oncoming traffic.

11. Signs which are written in Chinese or any foreign language shall have
a corresponding translation in English or in local dialect.

12. The bottom line of signboards adjacent to each other shall follow a
common baseline determined by the City Engineer.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 133

 13. The installations of all kinds of signs be such that a harmonious and
aesthetic relationship of all units therein is presented.

16.5. Specific Rules on the construction/installation of Signs:

1. Advertising signs:

Outdoor advertising signs shall be permitted only in commercial or

industrial zones as designated in the Zoning Ordinance.

2. Business Signs:

Business signs shall be have a maximum width of 1.20 meters and a length not
exceeding the front page of the lot; business signs installed, displayed or
erected in the same building shall preferably be of identical size and flush
against the building façade.

Business signs maybe allowed within the immediate approaches as define in

subparagraphs 16.4 (2) above.

3. Roof Signs

The design and construction of roof signs shall conform to the provisions of
Section 2030 of the National Building Code. However, no signs shall be erected,
attached, installed or fastened on roof tops of building of wooden structures:

Adequate provisions for grounding metallic of roof signs exposed to lighting shall
be provided.

4. Ground Signs:

Ground signs shall not exceed 6.00 meters in heights above the street crown
except neon signs which shall be constructed in conformity with engineering
standards. Ground signs shall be located within the property line and under no
circumstances shall they occupy the street or sidewalk. Public or government
signs erected or installed within the area of the sidewalk shall be so designed
and located that they do not obstruct the easy passage pedestrians nor distract
the attention or motorists. Self-supporting outdoor signs along highways shall be
located 10.00 meters away from the property lines abutting the road right-of-
way.

5. Projecting Signs

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 134

The erection of projecting signs shall be subject to the following conditions:

a. On non-arcaded streets or where arcades are proposed, signs shall not extend
more than 1.20 meters from the wall line or building line. On arcades streets, the
signs shall not project more than 1.00 meter from the wall line over the streets,
for buildings abutting on streets or alleys without sidewalks or provisions,
therefore, the rules for arcaded streets shall apply on projecting signs.

b. A clearance of not more than 3.00 meters shall be provided below the lowest
part of such signs projecting over sidewalks on buildings without arcades and a
clearance of not less than 5.00 meters shall be provided below the lowest part of
such signs projecting over arcaded streets.

c. The erection of electric neon signboards or other advertisements of similar

nature projecting over roadway or public streets, shall be allowed, provided that:

Clear distance between the signboard erected of one building is not less than 4.00
meters.

Signboards on multi-storey buildings shall be erected on the same vertical line and shall
not overlap each other. Tops of signboards shall not extend over the topmost
part of the parapet or the bottom line of the eaves of the building.

Horizontal projections of signboards shall follow Sub-section 16.5(5) a & b.

In case of two adjacent buildings, adjacent signboards shall be placed at a

distance of not less than 2.00 meters from the common boundary line.

Signboards shall not obstruct any window or emergency exit, nor be closer than
1.00 meter to electric and telephone posts and wires. Vertical clearances shall
follow 16.5 (5b) above.

6. Wall Signs

The construction of wall signs shall be subject to the following conditions:

Display signs placed against the exterior face of buildings shall not extend
more than 300 millimetres from the wall with its lowest porting not less than 3.00
meters above the sidewalk.

Signs shall to extend beyond the top and/or sides of any face of the
exterior perimeter walls of the building. Signs when made of combustible
materials shall not exceed 4.00 square meters in area. Those made of

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 135

 incombustible materials maybe allowed to cover the entire surface of blank walls
only and shall not be allowed to cover or obstruct openings.

All signs painted or paste on the exterior surface of buildings or structures maybe
considered either as business or advertising signs.

Sign stands or display stands shall not be placed on the sidewalk pavement.

Signs shall not be attached to, painted on, installed or displayed on posts or columns of
arcades.

Display windows or wall signs within 3.00 meters above the sidewalk shall be
flushed or recessed.

7. Temporary Signs
All temporary signs, bills, posters and the like maybe installed or posted only in area of
structures allowed by pertinent provisions of this Code.

Streamers strung over or across any public thoroughfare shall have the
necessary permit thereof from the City Engineer. The lowest point of the bottom
edge of stream shall be a minimum clearance of 4.30 meters above the
pavement.
16.6. Applications:

Any person desiring to display, erect or maintain any sign shall file an application
therefore in the Office of the City Engineer in a standard form stating among
others, the location of the premises wherein signs is to be displayed, erected or
maintained, accompanied with the pertinent drawings and/or sketchers. The
application shall also include the location of the site plans, written consent of the
owner of the premises and such other pertinent data as maybe requires by the
City Engineer.

16.7. Permit for erection or installation:

No sign of any kind shall be erected, installed or constructed unless the permit thereof is
obtained from the City Engineer.

16.8. Exemptions:

A permit shall not be required for any sign not exceeding 0.20 square meter of display
surface nor for temporary signs for charitable, religious, and civic purposes duly
authorized. This exemption shall not release the owner from responsibility for its
design, construction, installation, maintenance and removal.

16.9 Removal/Alterations:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 136

 A sign with permit which was erected before the adoption of this Code but
not conforming here to shall be given a grace period to conform dating from the
receipt of notice as follows.

a) Neon signs 12months

b) All others 6 months

After the expiration of the grace period such non-conforming signs shall be removed.

16.10. Existing Signs:

Existing signs but conforming to the provisions of this of this code shall be
altered to conform with this Code. The owner shall secure the necessary permit
not later than 60days from receipt of notice from the City Engineer. In case of
failure to secure permit within the grace period, the sign shall be removed by the
owner. For failure of the owner to remove the sign, the City Engineer shall cause
the removal at the expanse of the owner.

16.11. Maintenance:

Signs shall be maintained in a safe and presentable condition, should a

sign become, in the opinion of the City Engineer, unsafe or eyesore, the
permitee shall, upon notice from the City Engineer, immediately restore the sign
to safe and satisfactory condition.

For non-compliance of the notice, the City Engineer shall restore the sign at the
expense of the permitee.

16.12. Identification:

Signs shall be bear the imprint of the permitee.

16.13. Design:

1. General Signs and sign structure shall be designed and constructed to resist
wind and seismic forces as a specified in this Rule. All bracing systems shall
designed and constructed to transfer lateral forces to the foundations. For signs
or buildings, the dead and loads shall be transmitted through the structural
frame of the building to the ground in such manner as not to oversteer any of the
elements thereof.

The overturning moment produced from lateral forces shall in no case exceed
two-thirds of the dead-load resisting moment. Uplift due to overturning shall be
adequately resisted by proper anchorage to the ground or to the structural frame
of the building. The weight of earth superimposed over footings maybe used in

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 137

 determining the dead-load resisting moment. Such earth shall be carefully
placed and thoroughly compacted.

2. Wind Loads. Signs and sign structure shall be designed and constructed to
resist wind forces as specified in Chapter 2 National Structural code for
Buildings (NSCB).

3. Seismic Loads. Sings or sign structure shall be designed and constructed to

resist seismic forces as specified in Chapter 2 of NSCB.

4. Combined Loads. Wind and seismic loads need not be combined in the design
of signs or sign structure, only that loading producing the larger stresses need
be used.

Vertical design loads, except roof live loads, shall be assumed to be acting
simultaneously with the wind or seismic loads.

5. Allowable stresses. The design of wood, concrete, or steel members shall

conform to the requirements of Chapter 3,4, and 5, and of NSCB. Loads, both
vertical and horizontal, exerted on the soil shall not produce stresses exceeding
those specified in Chapter 7 of the NSCB.

The working stresses for wind or seismic loads combined with dead loads may being
increase as specified in Chapter 2 of the NSCB.

16.14. Construction:

1. General. The support of all signs or sign structure shall be placed in or upon
private property and shall be securely built, constructed, and erected in
conformance with requirement of this Rule.

2. Materials. Materials of construction for signs of sign structures shall be of the

quality or grade as specified requirement, conform with the following.

In all signs and sign structure the materials and details of construction shall, in the
absence of specified requirements, conform with the following.

a. Structural steel shall be of such quality as to conform with ASTM A 36.

Secondary members in contact with or directly supporting the display surface
may be formed of light gauge steel, provided such members are designs in
accordance with the specifications of the design of light gauge steel as specified
in STM A 242 and, in addition, shall be the display surface, the minimum
thickness of the secondary members shall be no. 12 gauge. The minimum
thickness of hot-rolled steeled members furnishing structural support for signs

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 138

 shall be 6.35 mm. except that if galvanized bolt that connection is adequate to
transfer the stresses in the members.
b. Anchors and supports, when of wood and embedded in the soil or within 150
mm. of the soil, shall all be hard wood or a durable species or shall be pressure
treated with an approved preservative.

16.15. Anchorage:

1. Members supporting unbraced signs shall be so proportioned that the bearing

loads imposed on the soil in either direction, horizontal or vertical, shall not
exceed the safe values. Braced ground signs shall be anchored to resist the
specified wind or seismic load acting in any direction. Anchors and supports
shall be designed for safe bearing loads on the soil and for an effective
resistance to pull out amounting to a force 25 percent greater than the required
resistance for overturning.

2. Portable ground signs supported by frames or posts rigidly attached to the base.
Shall be so proportioned that the weight and size of the base will be adequate to
resist the wind pressure.

3. Signs attached to masonry, concrete, or steel shall be safety and securely

fastened thereto by means of metal anchors, bolts, or approved expansion
screws of sufficient size and anchorage to support safely the loads applied.

4. No wooden blocks or plugs or anchors with wood used in connection with

screws or nails shall be considered proper anchorage, in case of signs attached
to wood framing.

17. Certifications:

1. Certified true copy of building permit P 4.00

2. Certified rue copy of certificate of Use/Occupancy 4.00
3. Issuance of certificate of Damage 4.00
4. Certified true copy of certificate of Damage 4.00
5. Certified true copy of Electrical Certificate 4.00
6. Issuance of certificate of Gas Meter Installation 4.00
7. Certified true copy of certificate of Operation 4.00

18. Arcades and Sidewalks:

Pursuant to Section 1004 of National Building Code (PD 1096), arcades shall be
constructed on sidewalks of streets whenever required by existing and zoning

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regulations. Subject to existing laws and regulations, the City Planning Officer shall
determine which street shall have an open sidewalks or an arcaded, or a combination of
both, and the width and height thereof, according to the following:

18.1. Width of Sidewalks and Arcades:

1. Sidewalk shall be of uniform width throughout the entire length of the street. The
width of the sidewalks shall not be less than 1/6 of the road right-of-way.

a. The sidewalks pavement shall have a non-slip surface and shall slope
down from the building line towards the curb line at not more than in
fifty (1/50) and shall level of with the curb.

b. Sidewalks of 2.00 meters or more in width shall include on its outer

side a planting strip of not less than 800 millimeters in width,
separating the curb from the sidewalks pavement.

2. All arcades shall be uniform width throughout the entire length of the street within
the block or from one street corner of another.

a. Arcades shall be cantilevered from the building line over the sidewalks,
and the horizontal clearance between the curb line and the outermost
face of any part of the arcade shall not be less than 500 millimeters.

b. Combined open and arcaded sidewalks shall be provided with a

planting strip of not less than 800 millimeters in width as a separating
strip between the arcaded portion and the open portion of the
sidewalks.

18.2. Vertical Clearance of Arcades

1. The vertical clearance of arcades shall be uniform throughout the entire

length of the street within the block of from one street corner to another.

2. The minimum vertical clearance of arcades shall be 3 meters and the

maximum shall be 6 meters.

18.3. Grade of Sidewalks

1. Sidewalks shall be, as much as possible, be level and of uniform grade

throughout the entire length of the street.

2. Whenever the slope of the street does not exceed one in twelve (1/12) the
sidewalks grade shall follow the level or slope of the street.

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 3. Whenever the slope of the street is one in ten (1/10) the sidewalks shall be
maintained level for every 20 to 40 meters of run. Sidewalks of different levels
shall be joined by means of a ramp having any convenient slope not
exceeding one in six (1/6).

4. When the grade of two connecting sidewalks are between one in ten (1/10)
and one in eight (1/8), the two sidewalks shall be joined by means of ramp
having any convenient slope not exceeding one in ten (1/10).

18.4. Driveways, Entrances, and Exits

1. Driveways Across Sidewalks:

1. To maximize the use of the sidewalks area, the surface of the sidewalks and
the driveway shall as much as possible, be at the same plane. The entry
ramp of the driveway connecting the roadway surface to the sidewalks
surface shall have a slope ranging from one in three (1/3) to one in four (1/4).

2. Whenever the height of the curb is more than 200 millimeters, driveways
maybe constructed across the entire width of the sidewalks, provided that the
driveway shall be joined to the sidewalk by means of a ramp of rough finish
having a slope of not more than one in eight (1/8). The driveway and the ramp
shall be made of the same materials as the sidewalk by means of a ramp of
rough finish having a slope of not more than one in eight (1/8). The driveway
and the ramp shall be made of the same materials as that of the sidewalk.

3. Driveways underneath arcades maybe allowed only underneath cantilevered

arcades within the road right-of way or underneath colonnaded arcades on
private properties outside the road right-of-way.

b. Entrances and exits of buildings abutting sidewalks shall be made of either

ramps or steps.

1. Entrance or exits ramps shall have a slope not exceeding one in ten (1/10).

2. Entrance or exit steps shall have treads of not less than 300 millimeters. The
minimum number of steps shall be two (2) with risers not exceeding 100
millimeters.

3. No portion of either entrance or exit ramps or steps shall intrude into the
sidewalk pavement.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 141

 18.5. Obstruction of Sidewalks:

Under no circumstances shall construction of any kind be allowed

sidewalks, whether open or arcaded.

19. Abatement/Demolition of buildings:

19.1. General Building Requirements

a. All buildings or structure as well as accessory facilities thereto shall

conform in all respects to the principles of safe construction and must
be suited to the purpose for which they are designed.

b. Buildings or structures intended to use for the manufacture and/or

production of any kind of article or product shall observe adequate
environmental safeguards.

c. Buildings or structure and all part thereof as well as all facilities found
therein shall be maintained in safe, sanitary and good looking
condition.

19.2. Site Requirements

The land or site upon which will be constructed any building

structure, for any ancillary or auxiliary facility thereto, shall be sanitary ,
hygienic and safe. In the case of site buildings intended for use as
human habitation or abode, the same shall be at a safe distance, as
determined by competent authorities, from streams or streams or
bodies of water and/or sources of air considered to be polluted from a
volcano site and/or any other building considered to be a potential
source of fire or explosion.

19.3. Dangerous Buildings or Structures

Any building or structure which has any or all of the conditions or

defects hereinafter describes shall be deemed to be dangerous
building or structure provided that such conditions or defects exist to
the extent that life, health, property or safety of the public or its
occupants are endangered.

1. Structural Hazards

a. Whenever any building or structure or portion thereof has

been damaged by fire, earthquake, wind, flood, or by any
other cause to such an extent that the structural strength

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 or stability thereof is materially less than the minimum
requirements of the National Structural Code for
Buildings for new buildings of similar structure, purpose
or location.

b. Whenever any portion or member or appurtenance

thereof is likely to fall, or to become detached or
dislodged or to collapse and thereby injure persons or
damaged property.

c. Whenever any portion of a building or structure, or any

member, appurtenance or ornamentation on the exterior
thereof is not of sufficient strength or stability, or is to
anchored, attached or fastened in placed in place so as
to be capable of resisting a wind pressure of one-half of
that specified in the National Structural Code for
Buildings for such type of buildings.

d. Whenever any portion thereof has been wrecked,

warped, buckled or settle to such an extent that walls or
other structural portions have materially less resistance
to winds or earthquake than is required in the case
similar new construction.

e. Whenever the building or structure, or any portion

thereof, because of (1)dilapidation, deterioration or
decay; (2)faulty construction; (3) the removal, movement
or instability of any portion of the ground necessary for
the purpose of supporting such building; (4) the
deterioration, decay or inadequacy of its foundation; or
(5|) any other cause, is likely to partially or totally
collapse.

f. Whenever the exterior walls or the other vertical

structural members list, lean or buckle to such an extent
a plumb line passing through the center of gravity does
not fail inside the middle one third of the base.

g. Whenever the building or structure, exclusive of the

foundation, shows thirty three percent (33%) or more
damage or deterioration of its supporting member or
members, fifty percent (50%) damage or deterioration of

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 its non-supporting members, enclosing our outside walls
or coverings.

h. Whenever the building or structure has been damaged by

fire, wind, earthquake or flood, or has come so
dilapidated or deteriorated as a become (1) an attractive
nuisance to children: (2) a harbour for vagrants, criminals
or immoral persons; or as to (3) enable persons resort
thereto for the purpose of committing unlawful or immoral
acts.

i. Whenever any building or structure which, whether or not

erected in accordance with all applicable laws or
ordinances, has in any non-supporting part, member or
portion less than 66 percent of the (1) strength; (2) fire-
resisting qualities or characteristic; or 3 weather-resisting
qualities or characteristic required by law in the case of a
newly constructed building of like area. Height and
occupancy is the same location.

j. Whenever any portion of a building or structure remains

on a site after the demolition of the building or structure
or portion thereof is abandoned for a period in excess of
twelve (12) months so as to constitute such building or
portion thereof an attractive nuisance or hazard to the
public.

2. Fire Hazards

a. Any building or portion thereof, device apparatus, equipment,

combustible material, or vegetation which may cause fire or
explosion, or provide a ready fuel augments the spread and
intensity of fire or explosion arising from any cause.

b. All building or portion thereof not provided with the required fire-
resistive or fire-protective construction or fire extinguishing
systems or equipment.

c. Whenever any door, aisle, passageway, stairway, or other means

of exit is not of sufficient width or size , or is not so arranged as

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 to provide safe and adequate means of exit in case of fire or
panic.

d.Whenever any building or structure, because of obsolescence,

dilapidated condition, deterioration, damage inadequate exits,
lack of fire-resistive construction, faulty electric wiring, gas
connections or heating apparatus, or other cause, is
determined by the City Engineer to be a fire hazard.

3. Hazardous Electrical Wiring

a. All wiring systems or installations which do not conform to the rules and
regulations embodied in the Philippines Electrical Code.

b. Inadequately maintained or improperly used mechanical outlets, devices

and/or equipment.

4. Hazardous Mechanical Installation

a. Mechanical systems or installations which do not conform to the rules and

regulations embodies in the Mechanical Engineering Code of the Philippines.

b. Inadequately maintained or improperly used mechanical outlets, devices

and/or equipment.

c. Lack of improper operation or required ventilating equipment or air-

conditioners.

5. Inadequate Sanitation and Health Facilities

a. All sanitary and plumbing systems or installations which do not conform to the
rules and regulations embodied in the Code on Sanitation and the National
Plumbing Code of the Philippines.

b. Inadequate maintained or improperly used sanitary plumbing facilities.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 145

 c. Infestation of insects, vermin, or rodents and lack adequate control for the
same.

d. Lack of adequate garbage and rubbish storage and removal or disposal of

facilities.

e. Source of Pollution.

6. Improper Occupancy and Architectural Eyesore

a. All buildings or portions thereof used or occupied for purposes other than their
intended uses.

b. Inadequate parking space, as required.

c. Insufficient amount of natural light and ventilation due to inadequate open

space such as courts, yards, and setbacks, as required.

d. Inadequate sizes of rooms and space dimensions and window openings.

e. Dilapidated, blighted and other unpresentable building or structures against

generally accepted aesthetic standards.

7. Improper Location

a. All buildings or structures or portions thereof which do not conform to

approved land use zoning plan.

b. Building located in highly volcanic, earthquake or flood prone areas or sites

considered to be extremely dangerous.

8. Illegal Construction

A building or structure shall be deemed to be an illegal construction when it is

constructed, existing or is maintained in violation of any specific requirement or
prohibitions applicable to such building or structure as provided in this code; ;the
building rules and regulations or in any law or ordinance of the city or municipality
relating to the condition and location of the structure and building therein.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 146

 19.4 Abatement of Dangerous Buildings

Pursuant to Section 215 of the NBC, when a building or structure is found

or declared by the City Engineer to be a nuisance, is dangerous or ruinous, the
City Engineer shall order its repair, vacation or demolition depending upon the
degree of danger to life, health, safety and/or well-being of the general public and
its occupants.

19.5 Procedure for Demolition of Buildings

The following steps shall be observed in the abatement/demolition

of buildings under this Article:

1. There must be a finding or declaration by the City Engineer that

the building or structure is a nuisance, ruinous or dangerous.

2. Written notice or advice shall be served upon the owner and

occupant/s off such finding or declaration, giving him at least
fifteen days (15) within which to vacate or cause to evacuated,
repair, renovate, demolish and remove as the case maybe, the
nuisance, ruinous or dangerous building of structure of any part
or portion thereof.

3. Within the fifteen day period, the owner may, if he so desire,

appeal to the City Mayor the finding or declaration of the City
Engineer and ask that a re-inspection or re-investigation of the
building or structure be made.

4. If the appeal is meritorious the City Mayor may designate a

competent representative/s other than the City Engineer to
undertake the re-inspection or re-investigation of the building.
The representative/s so designated shall make or complete
his/their report within a period of thirty (3) days from the date of
termination of re-inspection or re-investigation.

5. If after re-inspection, the finding is the same as the original one,

the City Mayor through the City Engineer shall notify the owner,
giving him not more than fifteen (15) days from receipt of notice
with affirmed finding to vacate or cause to be vacated and make

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 the necessary repair, renovation, demolition and removal of the
subject building and parts thereof, as the case maybe.

a. If the City Engineer has determined that the building or

structure must be repaired or renovated, the order to be
issued shall require that all necessary permits therefore
be secured and the work physically commended within
15 days from the date of receipt of the order and
completed within such reasonable time as maybe
determined by the City Engineer.

b. If the City Engineer has determined that the structure or

building must be demolished, the Order shall require that
the building be vacated within fifteen days from the date
of receipt of the order, that all required permits be
secured therefore within the same fifteen days from the
date of the order, and that the demolition be completed
within such reasonable time as may be determined by
the City Engineer.

6. The decision of the City Mayor or the appeal shall be final

7. Upon failure of the owner to comply with the order of the City
Engineer or of the City Mayor, in case of appeal, to repair,
renovate, demolish and remove the building or any part thereof
after fifteen days from the date of the receipt of the Order, the
City Engineer shall cause the building or structure to be
repaired, renovate, demolish and removed partly or wholly, as
the case maybe, with all expenses therefore chargeable to the
owner.

8. The building as repaired or in case of demolition, the building

materials gathered after the demolition of the building shall be
held by the Office of the City Engineer until full reimbursement
of the cost of repair, renovation, demolition and removal is made
by the owner which, in no case, shall extend beyond thirty (30)
days from the date of the completion of the repair, renovation,
demolition and removal. After such period, said building
materials of the building thus repaired, renovated or removed
shall be sold at public auction to satisfy the claim of the Office of

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 the City Engineer. Any amount in excess of the claim of the
government realized from the sale of the building and/or building
materials shall be delivered to the owner.

19.6. Other Remedies

The procedure, actions and remedies provided herein are

without prejudice to further action that maybe taken by the City Engineer
against the owner/occupants of buildings or structural found or declared to
be nuisance/s, dangerous, and/or ruinous under the provisions of Article
482 and 694 to 707 of the Civil Code of the Philippines.

Section 130. Payment of Fees – The fees imposed under this Article
shall be paid to the City Treasurer before the issuance of the building
permit.

Section 131. Surcharge and Interest for Late Payment – In case of

failure to pay the fee prescribed in this Article within the time required, the
fees shall be increased by twenty percent (20%) of the original amount
due, such surcharge to be paid at the same time and in the same manner
as the fee.

In addition to the surcharge imposed therein, there shall be

imposed an interest upon the unpaid amount at the rate of twenty-four
percent (24%) per annum from the due date until the fee is fully paid.

CHAPTER V. RENTS AND CHARGES FOR CITY OPERATIONS

ARTICLE A. MARKET FEES

Section 132. Market Section – for purposes of this Article, the Public market of
General Santos City shall be divided into the following sections:

a. Peripheral Section - Store space around the outer perimeter of the market
buildings where general merchandise is sold except fish, meat, vegetables
and fruits.
b. Dry Goods Section – Store spaces inside the market buildings where all
kinds of textile, ready made dresses and apparels, laces, shoes, handbags,
novelties, toiletries, drugs, hardware and construction materials, household
utensils. Glassware, electrical supplies, school and office supplies, rubber
and plastic products and such other allied commodities, except perishable
goods.

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 c. Grocery and Sari- Sari Store Section - Store space inside market
buildings where all kinds of cakes, butter, cheese, confectionary, candies,
canned or bottled foods, beverages, soft drinks, flour ,rice, oatmeal, ham,
bacon, sugar, nut, sauce, onions, garlic, potatoes, smoked fish, dried fish,
salt ,soap, and other household or food products are sold.
d. Native Products Section – Store spaces inside the market buildings
where all kinds of handicrafts made locally are sold.
e. Eateries Section – Store spaces inside the market buildings where
restaurants, carenderias, cafeterias, refreshment parlors or stand are
allowed to operate.
f. Fresh Meat and Fish Section – Storespaces inside the market buildings
where dressed meat of any kind, sea fish or fresh water are sold.
g. Dried Fish Section-store spaces inside the marketing buildings where
salted fish including smoked fish and bagoong are sold.
h. Agricultural Products Section- Store spaces inside the market buildings
where fruits, vegetables, roots crops, muscovado, sugar, and salt are sold.
i. Live Fowl Section- Store spaces inside the market buildings where all live
fowls are sold such as chickens, ducks, turkeys, etc.

Section 133. Imposition of Fees- the occupancy inside the market buildings
shall be in accordance with the following:

A. Stall Rentals: Phase A Amount of Fee

1. Front corner(F.C.)per sq. m./day P1.69

2. Front interior(F.I.)per sq. m/day 1.56
3. Back corner(B.C.)per sq. m/day 1.43
4. Back interior(B.I.)per sq. m/day 1.30
5. Fowl and meat stalls per stall/pay 9.10
6. Fish and crustaceans stalls, per stall per day 9.75
7. Cold storage, per sq. m./day 3.90

B. Stall Rentals: Phase B

1. Front corner Stalls(F.C.)-P2.925 per sq. m./day

2. Front Interior Stalls(F.I.)- 2.60 per sq. m./day
3. Back Corner Stalls(B.C.)-2.60 per sq. m./day
4. Back Interior Stalls(B.I.)-2.275 per sq. m./day

a. All stalls facing the main alleys are classified as front stall. The charges shall be
P.2.60 per sq. meter/day

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 150

 b. All other Stalls shall be charged P 2.275 per sq. meter/day.

5. Foodstuff tables – P5.20 per day

6. Dry Goods Booth – P5.20 per day
7. Miscellaneous Tables (green tables) – P 5.20 per day

c. Market Fees on different commodities based on weight, measure or quantity per

day of display.

1. Fresh lobster, shrimp, squid, crabs, per kilo P0.20

2. Fresh fish per kilo 0.10
3. Live fowl ( chicken, ducks, goose, turkeys) per fowl 0.50

4. Agricultural products:

a. Clean rice, corn grits 0.40/bag

b. Clean or ground corn 0.30/bag
c. Salt 0.50/bag
d. Coconut ( husked ) 0.50/sack
e. Coconut ( unhusked ) 1.00/sack
f. Coconut per load/fiera/jeep 30.00
g. Mongoes, coffee, cacao, beans 4.00/sack
h. Peanut (husked) 4.00/sack
i. Peanut (unhusked/peeled) 5.00/sack
j. Dried Fish 2.00/crate
k. Eggs 0.20/tray

5. Forest Products:

a. Charcoal ( uling ) 0.20/sack

b. Firewood (small bundle) 0.20/bundle
c. Firewood (big bundle) 1.00/bundle
d. Firewood per load/fiera/jeep 20/fiera/jeep
40.00/truck

6. Native Products:

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 `a. Rattan 1.00/bundle
b. Rattan chairs 1..00/bundle
c. Bedding mats 0.25/pc.
d. Kalan 0.25/pc.
e. Basket 0.25/pc.
f. Tiklis (alat) 0.50/pc.
g. Calat (ropes) 0.50/pc.
h. Soft brooms 0.50/pc.
i. Broom (coconut midribs) 0.50/pc.
j. Farm implements (lagarao, bolo, sanggot, etc.) 0.25/pc.

7. Vegetable Products:

a. Alugbate 1.00/sack
b. Ampalaya leaves 2.00/sack
c. Balagay 0.50/bundle
d. Cabbage (repollo) 2.00/tiklis
e. Carrots 2.00/sack
f. Cauliflower 3.00/tiklis
g. Chicharo 5.00/basket
h. Camansi 2.00/sack
i. Camote tops (leaves) 1.00/sack
j. Cow peas 0.10bundle
k. Colitis (Spinach Leaves) 1.00/sack
l. Chili (big Pepper) 3.00/sack
m. Eggplant (talong) 2.00/sack
n. Garlic (bawang) 3.00/sack
o. Gabi 2.00/sack
p. Chili leaves 1.00/tiklis
q. Iba( camias ) 1.00/sack
r. Kentucky beans 3.00/kaing
s. Luya (ginger) 4.00/sack
t. Onion leaves 0.50/bundle
u. Onion Bombay 2.00/sack
v. Paco (fern leaves) 0.25/bundle
w. Patola 2.00/tiklis
x. Pechay 1.00/sack
y. Potato 2.00/sack
/crate
z. Pipino 2.00/sack
aa. Puso (banana) 1.00/sack
bb. Radish 1.00/sack
cc. Takway 2.00/basket/tiklis
dd. String beans (sitao) 2.00/basket
ee. String beans leaves 1.00/basket

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 152

 ff. Sayote 2.00/basket
Leaves 1.00/basket
gg. Squash ( Calabasa ) 2 40.00/fiera/jeep
hh. Squash leaves 1.00/basket
ii. Kangkong leaves 1.00/sack
jj. Tugabang leaves 1.00/basket
kk. Tomatoes 2.00/box
/crate

ll. Ube 2.00/sack

mm. Upo 2.00/sack
nn. Young langka 2.00/sack
40.00/fiera/jeep 2.00/sack
oo. Ukra 2.00/jeep
pp. Tacudo or Palawan 2.00/sack
qq. Calamunggay seeds 2.00/sack
rr. Ubod (coconut stems) 1.00/bundle
ss. Flower varietas 2.00/basket
tt. Bamboo sticks 1.00/bindle
uu. Banana leaves 1.00/bundle
vv. Young corn 2.00/sack
ww. Fresh milk 2.00/kaing

8. Fruits Products:

a. Apple 2.00/box
b. Atis 2.00/kaing
c. Avocado 2.00/sack
d. Balimbing 1.00/sack
e. Banana (cardava, saba Variety) 0.50/bunch
f. Banana (Lacatan, tundan variety) 2.00/sack
g. Banana (Cavendish type ) 30.00/fiera/jeep
h. Camote (sweet potato) 2.00/sack
i. Calamansi 2.00/tiklis
j. Cassava 2.00/sack
k. Casoy 2.00/basket
l. Caimito (star apple) 2.00/tiklis
m. Young coconut 5.00/hundred
n. Chico 4.00/kaing
o. Durian 4.00/kaing50.00/load/fiera/jeep

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 p. Grapes 4.00/basket
q. Guyabano 2.00/sack
r. Guava 2.00/sack
2.00/basket

s. Jackfruit (ripe langka) 1.00/piece

small (up to 3 kilos)
big (up to 3 kilos) 2.00/piece
t.Lanzones 3.00/tiklis
u. Lomboy (duhat) 1.00/basket
v. Mango (quality) 4.00/kaing
native 1.00/kaing
w. Mangustan (mangosteen) 3.00/tiklis
x. Marang 2.00/tiklis
40.00/load/fiera/jeep
y. Melon (water) 2.00/sack
z. Orange (naranjita) 3.00/kaing
aa. Papaya 2.00/tiklis
bb. Pineapple 30.00/load/fiera/jeep
cc. Pumpkins (Palawan) 40.00/load/fiera/jeep
dd. Pomelo 2.00/sack
30.00/load/fiera/jeep
ee. Sampaloc 2.00/kaing
ff. Santol 3.00/kaing
gg. Seneguelas 2.00/basket
hh. Singkamas 2.00/sack
ii. Sugar canes 1.00/bundle
jj. Tieraz 2.00/basket
kk. Anonas 2.00/basket
ll. Camachili 2.00/basket
mm. Macopa 2.00/tiklis
nn. Honey dew melon 2.00/tiklis

9. Other commodities/products/chargeable with market entrance fees:

a. Sliced bamboo 0.50/bundle

b. Bamboo stems 20.00/load
c. Bamboo shoot (dabong)
1.00/sack
d. Native Sawali 0.35/piece
e. Native Vinegar 0.25/gallon
f. Bagoong 1.00/can
g. Local toyo
1.00/carton
h. Sweets (candies, sitsaron, etc.) 2.00/sack
i. Local edible oil 2.00/container

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 j. Cleansing powder 0.25/sack
k. Seaweeds 2.00/sack
l. Shells 2.00/sack
m. African oil seeds 2.00/sack

10. The entrance Fee/Market Fee of commodities not mentioned

previously shall be determined by the market Collector in accordance
with the Market Code and other existing laws or ordinances.

11. Market Fees of vendors not mentioned above may also be determined
by the market space occupied at P 1.00 per square meter or portion
thereof per day of display.

Section 134. Time and Manner of Payment - Rentals for markets tiendas,
stands or stalls shall be paid on or before the thirtieth (30th) day of the month for
which the rental is due. In the case of new occupants, the rental for three (3) full months
shall be paid immediately upon occupying the tienda, stand or stall.

Permanent market vendors inside the public market shall pay market fees and
provide themselves cash tickets not later than 10:00 A.M. every day. Casual or transient
vendors shall pay at the gate before they are allowed to take their goods or mechanise
for sale inside the public market or market premises.

Section 135. Issuance of Official Receipts and Cash Tickets – The city
Treasurer or his duly authorized representative shall issue a receipt as evidence of
payment of rentals of fixed stalls, booths or tiendas.

A Cash ticket shall be issued to every transient vendor for the fee he pays for the
occupancy of a part of the market premises and the name of such vendor shall be
written on the back thereof. The cash ticket shall pertain only to the person buying the
same and shall be good only for the space of market premises to which he is assigned.
If a vendors disposes of his stall, booth or tienda, the latter shall purchase new cash
tickets if he sells the same merchandise even if such sale is done in the same place
occupied by the previous vendor.

Section 136. Surcharge for Late or Non-Payment of Fees-

a) The lessee of a stall, tienda, stand or booth who fails to pay the daily or monthly
rental fee shall pay a surcharge of twenty-five percent (25%) of the total rent due.
Provided, that failure to pay the rental fee for three consecutive months shall cause

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 155

automatic cancellation of contract of lease of stall. The stall shall be declared vacant
and subject to adjudication.

b) Any person occupying or using apace in the market premises without having paid
the imposed in this Article shall pay thrice the regular rate or the space so occupied.

c) Any person occupying more space than what is duly leased to him shall pay
twice the regular rate for such extra space.

d) Casual or transient vendors who fail to pay market fees shall pay (5) times the
amount of the regular fees collectible form them.

e) Failure to present cash tickets for any merchandise displayed for sale, shall
render the vendor liable to a fine not exceeding three times the amount of the regular
fee collectible for the same.

Section 137. Occupancy Fee- There shall be imposed an occupancy fee applicable to
newly awarded shall/booth based on the following:

Section Phase A Phase B

Meat/Fish P 1,000.00 P 1,250.00

Dried Fish 700.00 875.00

Fruits/Vegetables 800.00 1,000.00

Sari-sari/Groceries 700.00 875.00

Dry goods 700.00 875.00

Eatery/refreshment 700.00 875.00

Live fowl 700.00 875.00

Peripheral 1,000.00 1,250.00

Native products 700.00 875.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 156

Section 138. Time of Payment- the fee herein imposed shall be payable in full to the
City Treasurer upon approval of the contract of lease.

Section 139. Surcharge and Interest for Late Payment- In case of failure to pay the
fees required herein within the time prescribed, there shall be imposed a surcharge of
twenty-five percent (25%) of the unpaid amount plus accrued interest of twenty-four
percent (24%) per annum.

Section 140. Disposition of Proceeds- The fee so collected shall be exclusively used
for the maintenance and other improvements of the public market.

Section 141. Vacancy of Stalls/Booths; Adjudication to Applicants- Vacant market

stalls/booths shall be adjudicated to qualified applicants in the following manner:

a) Notice of vacancy of vacant or newly constructed stalls or booth shall be made

for a period of not less than ten (10) days immediately preceding the date fixed for their
award to qualified applicants to apprise the public of the fact that such booth or stalls
are unoccupied and available for lease. The notice of vacancy shall be written on
cardboard, thick paper or any other suitable material and be in the following form.
Notice is hereby given that shall/Booth No. Building or Pavilion No. Of
the market is vacant or will be vacated on, 19 . Any person, 18 years of
age or more and is not legally incapacitated, desiring to lease this stall/booth, shall file
an application therefore on the prescribed form (copies, maybe obtained from the office
of the City Administrator during office hours and before 12:00 o‟clock noon of ,
19). In case there are more than one applicant, the award of the leas of the vacant
stall/booth shall be determined through drawing of lots to be Administrator by the market
committee. This stall/booth is found in the Section and is intended for the sale
of

City Administrator

b) The application shall be under oath. It shall be submitted to the office of the City
Administrator by applicant either in person or to though his or her attorney.

c) It shall be the duty of the City Administrator to keep a register book showing the
names and address of all applicants for vacant stalls or booths, the number and

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 157

description of the booth/stall applied for by them, and the date and hour of the receipt by
the City Administrator of each application. It shall also be the duty of the City
Administrator to acknowledge receipt of the application setting forth therein the time and
date of receipt thereof.

The Application shall be substantially in the following form:

APPLICATION TO LEASE MARKETSTALL

_________________
Address

Date

The City Administrator

City of General Santos

Sir:

I hereby apply under the following contract for the lease of stall ______________
Section __________ Phase ___________of the Market. I am, _______________
years of age._______ and a citizen of the Philippines, residing at, _________, Should
the above mentioned stall/booth shall be leased to me in accordance with market rules
and regulations, I obligate myself to hold the same under the following conditions:

(1) That while I am occupying or leasing this stall (or those stalls). I shall at all
times have my picture and that of my helper (or those of my helpers) displayed
conspicuously inside the stall.

(2) I shall keep the stall ( or stalls) at all times in good sanitary condition and
comply strictly with all sanitary and market rules and regulations now existing or which
may hereafter be promulgated.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 158

 (3) I shall pay the corresponding rents for the booth (or booths) or the fee for the
stall (or stalls) in the manner prescribed by existing ordinance.

(4) The business to be conduct in the stall (or stalls) shall belong exclusively to
me.

(5) In case I engage helpers, I shall register them in the Office of the City
Administrator but I shall nevertheless personally conduct my business and be present at
the stall (or stalls or booths). I shall promptly notify the market authorities of my
absence, giving my reason or reasons therefor.

(6) I shall not sell or transfer my privilege to the stall (or stalls or booths) or
otherwise permit another person to conduct business therein.

(7) Any violation of my part or on the part of my helpers of the foregoing

conditions shall be sufficient cause of the market authorities to cancel this contract.

Very respectfully,

Applicant

I, , ___________________________________ do herby state that I am the

person who signed the foregoing application, that I have read the same, and that the
contents thereof true best of my knowledge.

Applicant

SUBCRIBERD AND SWORN to before me in the City of General Santos,

Philippines, this _________ day of.________________

(Signature of Officer authorized to administer oath)

d) Applicants who are Filipino citizens shall have preference in the lease of public
market stalls. If on the last day set for filing application from a Filipino citizen, the
posting of the Notice of Vacancy prescribed above shall be repeated for another ten-day

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 159

period. If after the expiration of that period there is still no Filipino applicant, the stall
maybe leased to any alien applicants, who filed his application first. If there are several
alien applicants, the adjudication of the stall shall be made through drawing of lots to be
conducted by the Market Committee. In case there is only one Filipino applicant, the
stall or booth applied for shall be adjudicated to him. If there are several Filipino
applicants for the same stall, adjudication of the stall be made through the drawing of
lots to be conducted by the Market Committee on the date and hour specified in the
Notice. The result of the drawing of lots shall be reported immediately by the Committee
to the City Administrator concerned for appropriate action.

e) The successful applicant shall furnish the City Administrator two copies of his
or her picture immediately after the award of the lease. It shall be the duty of the City
Administrator to affix the copy of the picture to the application and the other copy to the
record card kept for that purpose.

Section142. Vacancy of Stall Before Expiration of the Lease- should for any reason,
a stall holder or lessee discontinue or be required to discontinue his business before his
lessee of the stall expires, such stall be considered vacant and its occupancy thereafter
shall be disposed in the manner herein prescribed.

Section143. Partnership with Stall Holder-a market stall holder who enter into
business partnership with any party after he had acquired the rights to lease such stall
shall have no authority to transfer to his partner or partners the rights to occupy the stall.
In case of death or any legal disability of such stall holder to continue in his business,
the surviving partner may be authorized to continue occupying the stall for a period not
exceeding sixty (60) days within which to wind up the business of the partnership. If the
surviving partner is otherwise qualified to occupy a market stall under the provisions
hereof, and the spouse, parent, son, daughter, or relative within third degree by
consanguinity of affinity of the deceased is not applying for the stall, he shall be given
the preference to continue occupying the stall or booth concerned, if he applies
therefore.

Section144. Lessee to Personally Administer His Stall- Any person who has been
awarded the right to lease a market stall in accordance with the provision hereof, shall
occupy, administer and be present personally at his stall or stalls, booth or booths.
Provided, however, that he may employ helpers who must be citizens of the Philippines,
including but not limited to the spouse, parents, and children of the stall holder who are
actually living with him and who are not disqualified, under the provisions hereof.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 160

Section145. Dummies: Sub-Lease of Stalls- In any case where the person registered
to be the holder or lessee of a stall or stalls, booth or booths, in the public market is
found:

1. To be in reality not the person who is actually occupying said stall or stalls,
booth or booths;

2. To have sub-leased his or her stall or stall, booth or booths, to another person;
and

3. To have connived with such person so that the latter may for any reason be
able to occupy the said stall or stalls, booth or booths.

The lease contract or contracts of such stall or stalls, booth or booths shall be canceled.

Section146. Motion for Reconsideration- any applicant who is not satisfied with the
adjudication made by the City Administrator or the Market Committee of the stall applied
for by him, may file with the Market Committee a motion for reconsideration through the
City Mayor, who may submit such comment and recommendation as he may desire to
make on the matter. The decision of the market committee in such cases shall be final
after the resolution of the motion for reconsideration.

Section147. Operation and Supervision of the Public Market

a.) Duties and Powers of the City Administrator shall exercise, direct and
immediate supervision, administration and control over public markets and personnel
thereof, including those whose duties concern the maintenance and upkeep of the
market premises, in accordance with existing ordinances, rules and regulations.

b.) City Administrator to provide caps, arm bands, and insignias for market
personnel - It shall be the duty of the City Administrator to see to it that all personnel of
the public market charged with the collection of market fees or inspection work are
provided with caps, arm bands, and insignias to make them easily identified among the
crowd of vendors and buyers while performing their duties therein.

c.) Market Committee- There is hereby created a Market Committee which shall
be composed of the City Administrator, as Chairman, and a representative of the City
Mayor, the City Treasurer, or his representative, a representative of the Sangguniang
Panlungsod, the City Attorney or a representative of the City Fiscal in case there is no
City Attorney, and a representative of the Market vendors to be appointed by the City
Mayor, as members. In cases where the deliberations of the Market Committee result in
a tie vote, the City Administrator shall break the tie, and thereafter the decision shall
prevail.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 161

 d.) Powers and Duties of the Market Committee-The Market Committee shall
have the power and duty to conduct the drawing of lots in connection with the
adjudication of any vacant or newly constructed stall, stand or tienda in the City Market
as prescribed herein, and to certify the results thereof to the City Administrator, who
shall give the proper award.

The Committee in advisory capacity shall make a study of all phases of market
matters and submit its comments and recommendations thereon to the Sangguniang
Panlungsod for any proper legislation.

The committee is empowered to act on any problem concerning the market and
make recommendations and proper action on the matter.

The Market Committee shall adopt a system of numbering tiendas, stands or

stalls for greater facility in their administration. In case of movable stands and stalls, one
number should be assigned to every meter or less of frontage, and one number to every
four meter of frontage in the case of tiendas.

Section148. Rules and Regulations on the Leasing of Tiendas, Stands or Stalls-

a.) Number of tiendas, stands, or stalls to be allowed to one lessee. – No person

shall be allowed to lease two (2) stands except when they adjoin each other and belong
to the same section.

b.) Disqualification to lease tiendas, stand or stall – Individuals suffering from any
communicable and contagious or serious disease shall not be allowed to lease or be
helpers of any lessee of any tienda, stand or stall.

A dependent member of the family shall not be allowed to lease any tienda,
stand or stall, if the person of which he is dependent is already a holder of any tienda,
stand or stall, unless he is already married and legal age.

c.) Abandonment of tickets, stand or stall.-No tienda, stand or stall shall be

abandoned without first notifying the City Administrator. Failure to do so, still make him
liable to pay the required fees during the period of his/her abandonment and shall
constitute sufficient ground for the cancellation for his/her lease.

d.) Death or Incapacity of Lessee. –Upon the death or incapacity of lessee or

holder of the tienda, stand or stall such tienda, stand or stall shall be declared vacant
and the same shall be published in three conspicuous places and shall be adjudicated
through drawing of lots to be conducted by the Market Committee, unless within two (2)
weeks from the death or incapacity of said lessee his/her surviving spouse or any of

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 162

his/her dependents, who are not otherwise disqualified under this Code, shall apply for
succession to the rights of the deceased or incapacitated lessee in which case the
award by lots shall be necessary.

e.) Temporary lease of tienda, stand or stall. –No temporary lease of any kind be
granted to an applicant for a vacant tienda, stand or stall.

f.) Duration of Lease.-The lessee of any tienda, stand or stall shall continue
unless, upon recommendation of the City Administrator, duly approved by the City
Mayor, such shall lease be canceled for violation of the provision of this Code, or other
rules and regulation governing the use of said tienda, stand or stall by the lessee.

g.) Vacation leave of tienda, stand or stall holder.-Permission to be absent for a

short duration maybe given to a tienda, stand or stall holder or a lessee by the City
Administrator for reason of illness or other sufficient cause. When such lessee
contemplating being absent from his/her tienda, stand or stall for more than seven(7)
days, he/she shall make out two(2) written applications approved by the City
Administrator. The total number of leave of leave of absence shall not exceed a period
of two (2) months every year. During such absence any of lessee‟s registered helpers
maybe authorized to continue the business in his/her tienda, stand or stall. Failure of the
tienda, stand or stall holder to return and resume in his/her tienda, stand or stall after
the expiration of his/her leave shall be sufficient cause for cancellation of the lease.

h.) Buying of privilege from occupation of tienda, stand or stall, is strictly

prohibited. –Buying of rights from an awardee of a tienda, stand or stall is hereby strictly
prohibited. In any case where such an event happens, the City Administrator is
authorized to nullify the purchase transaction and declare the tienda, stand or stall,
vacant and available for disposal in the manner prescribed by this Code.

i.) Signs and billboards. -Signs or billboards maybe allowed to the placed in front
of the tienda, stand or stall of a size and in a place duly approved by the City
Administrator.

j.) Ejected tiendas, stand or stall holder. –Should a tienda, stand or stall holder be
ejected from his tienda, stand or stall, as prescribed in this Code, he/she or his/her
helpers or partners who are found to have connived with such lessee shall be
disqualified to lease another tienda, stand or stall within a period of three (3) years from
the date of cancellation of his/her lease.

k.) Repair of tienda, stand or stall. –No person who has been adjudicated a
tienda stand or stall shall repair or make any alteration of the same unless such repair
or alteration has been approved by the Market Committee upon the recommendation of
the City Engineer.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 163

 l.) Permanent improvement in tienda, stand or stall. –Any improvement made in a
tienda, stand or stall witch have approved by the City Administrator shall become the
property of the City Government.

Section 149. Sale of Manufactured or Cooked Food -

a.) Health Certificates. -All individuals who are engaged in the sale and handling
of food articles, either manufactured or cooked, such as bakery products,
confectioneries, dairy products, refreshment and drinks shall be provided with health
certificates to the effect that they are vaccinated against small fox, cholera, dysentery,
and typhoid and are not suffering from any communicable diseases.

b.) Sanitation Requirements. -Any person who sells in retail or wholesale food
products within the public market is hereby required to keep himself scrupulously neat
and clean at all times, and all utensils such as glasses, plates, cups, knives, forks,
spoons, seats and tables used for the transaction of business shall be maintained in a
clean condition at all times.

Any cooked food that will be served to customers must be in good condition and
shall be maintained at all times well protected flies and other insects and dirt. The
handling of food articles shall be done by means of fork, spoons, dippers, or similar
utensils.

c.) Destruction of spoiled food. -Any foodstuffs, which may be found by the
sanitary inspector or administrator of the market, deteriorated, unwholesome, or spoiled
or in any manner unfit for human consumption shall be condemned and destroyed, the
sanitary inspector or health authorities concerned shall issue to the owner a receipt
stating therein the quantity of the confiscated foodstuffs keeping at the same time a
record thereof in his or their office of the kind and quantity of the food destroyed or
condemned.

Section 150. Prohibited Activities- The following acts or activities are hereby
prohibited.

a) Using the public market or any part thereof, such as tienda, stand or stall as
living quarters;

b) Sleeping in any tienda, stand or the City Administrator by means of a written

permission to do so;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 164

c) Cooking within any tienda, stand or stall or any other place within the Public
Market premises, except in restaurant, carenderias, cafeterias, or refreshment parlors,
which shall be allowed in writing by the City Administrator specifying in the permit the
kind of stove and fuel to be used in cooking;

d) Washing of clothes or doing laundry work near the artesian well within the Public
Market premises;

e) Gambling in any from within the market and its premises;

f) Keeping or caring of any animal, hog, or fowl;

g) Retail of any merchandise, goods, and/or commodities in the fish landing;

h) Extension or display of goods, commodities, and/or merchandise offered for sale

outside the stall, space, and/or booth or in alleys, without an award for such;

i) Entrance of taxable goods of commodities offered for sale other than through the
main alley where the ticket booth is located.

j) Tenants of permanent stalls bordering the public market wing vendors of any
kind of merchandise to pass through the stall they occupy.

Section 151. Penalties for Specific Violations- The following violations shall subject
to their corresponding penalties and the penalty prescribe in Section 125.

a) Person occupying a vacant or newly constructed tienda, stand or stall before

award. –Any person who occupies a vacant or newly constructed tienda, stall or stand,
shall pay special rents, which shall be equal to the daily special fee charged in this
Code.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 165

b) Occupancy of a tienda, stand or stall not sell, offer or expose for sale articles,
goods or merchandise in any tienda, stand or stall. Any person violating this provision
shall pay three (3) times the daily rate for such tienda, stand or stall. The person to
whom said tienda, stand or stall has been awarded shall be required to pay any special
assignment fee for the abandonment of his/her tienda, stand or stall during the whole
period that it has been occupied by another and such kind of abandonment shall cause
the cancellation of the lease.

c) The tenant of the permanent stall bordering the pulic market who shall allow
vendors of any merchandise to pass their stall shall be charge five (5) times of the
market fees due from the vendors.

d) Violation of Section 150 paragraphs (g) and (h), the illegally displayed goods,
commodities, and/or merchandise shall be held as evidence in court and the violation
shall be subject to the penalty herein below provided.

Section 152. Penalty- Except as otherwise provided, any violation of his Article, as well
as other existing rules and regulations governing the operation of the market, shall be
punished by a fine of not more than One Thousand Pesos (1,000.00), imprisonment for
a period not exceeding six (6) months, or both, at the discretion of the Court.

If the violation is an association, partnership, or corporation, the penalty herein

provided shall be imposed on the officers thereof.

ARTICLE B. SLAUGHTERHOUSE AND CORRALFEES

Section 153.Imposition of Fees- There shall be collected from the following fees for the
slaughter of animals and use of the corral:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 166

a) Permit fee to slaughter – Before any animal is slaughtered for public
consumption, a fee shall be collected as follows:

Amount

Per Head

Large Cattle P30.00

Hogs 15.00

Goats 15.00

Sheep 10.00

b) Corrals fee. – For the animals which are deposited and in a corral owned by the
City of General Santos, the following fees shall be collected:

Large cattle, pr head per day P 20.00

Hogs, per head per day 5.00

Goats, per head per day 5.00

Sheep, per head per day 5.00

c) Ante-mortem inspection fee. – For the inspection of livestock/poultry prior to

daughter/dressing the determine the presence of disease/abnormal condition:

Species Amount

Fee per Head

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 167

Cattle P5.00

Carabao/buffaloes 5.00

Horses 5.00

Swine 3.00

Goat/Sheep/deer 1.50

Poultry 0.15

d) Post-mortem fees.- For the inspection of the carcass and the edible offal of
animal/poultry slaughtered/dressed to detect the presence of lesions and abnormalities:

Amount

Fees per head

Large Cattle P50.00

Carabao/buffaloes 50.00

Horse 50.00

Swine 15.00

Goat/Sheep/Deer 15.00

Dressed chicken, per kilogram 0.25

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 168

Section 154.Time of Payment-

a) Permit fee to slaughter. – The fee shall be paid to the City Treasurer or his duly
authorized representative before any animal is slaughtered.

b) Corral fee. - The fee shall be paid to the City Treasurer before the animal is kept
in the corral. Beyond the period paid for, the fees due on the unpaid period shall first be
paid before the same animal is from the corral

c) Ante-mortem fee. –The fee shall be paid to the City Treasurer or his authorized
representative after the City Veterinarian has determined that the livestock/poultryis free
from any disease or any abnormality in condition prior to slaughtered animal free from
the presence of any lesions or abnormalities.

d) Post-mortem fee. - The fee shall be paid to the City Treasurer or his authorized
preventative after the inspection of the carcass of the slaughtered animal free from the
presence of any lesions or abnormalities.

Section 155.Administrative Provisions. -There shall be provided a satellite office of

the City Veterinarian within the City Slaughter to effectively enforce the foregoing
regulations. The City Veterinarian shall keep a record of all data pertaining to the
activities of all persons engaged in the selling of livestock meat slaughtered at the City
Vetenirian shall make available his record to the City Treasurer on a timely basis.

The permit slaughter shall not be granted nor did corresponding fees collectected on
animal condemned by the City Veterinarian or his duly authorize representative.

The slaughter of any kind of animal for sale or consumption of the public shall be done
only in the city and private slaughterhouse accredited by the National Meat Inspection
Commission. Fresh fish, fresh dressed chicken, and fresh meat shall only be allowed to
be sold outside the Public Market.

The slaughter of animals intended for home consumption may be done

elsewhere, except large cattle witch shall be slaughter only in the public

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 169

slaughterhouse: Provided that the animals slaughtered shall not be sold or offered for
sale.

Before issuing the permit for the slaughter of large cattle, the City Treasurer or
his duly authorize representative shall require for branded cattle, the production of the
certificate of ownership if the owner is the applicant, or the original certificate of
ownership and the certificate of transfer showing title in the name of the person applying
for the permit if he is not the original owner. If the applicant is not the original owner and
there is no certificate of transfer made in his favor, one such certificate shall be issued
in the corresponding fee collected therefore. For unbranded cattle that have not yet
reached the required age for branding, the City Treasurer or his representative shall
require such evidence as will be satisfactory to him regarding the ownership of the
animal for which permit to slaughter has been requested. For unbranded cattle of the
required age, the necessary owner‟s and transfer certification shall be issued and the
corresponding fees collected therefore before the permit is granted.

Section 156.Penalty.- Any violation of the provision of this Article shall be punished by
a fine of One Thousand Pesos (1,000.00), imprisonment of not more than six (6)
months, or booth, at the discretion of the Court.

If the violation is an association, partnership, or corporation, the penalty herein

provided shall impose on the officer thereof.

ARTICLE C. RENTAL ON CEMENTERY LOTS AND NICHES

Section 157.Imposition of Fees- There shall be collected a rental or fee for the use of
every square meter or fraction thereof the cemetery lots as follow:

a) For the interment of human remains without tomb P1.00

b) For the interment of human remains with a tomb or niche to be

Constructed thereon 25.00

c) For the interment of human remains in a government constructed

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 170

d) at the City cemetery, per annum 40.00

Section 158.Exemption- The fees herein prescribed shall not be applicable to a

pauper‟s burial.

Section 159.Time of Payment- The fees herein imposed shall be paid to the City
Treasurer upon application for burial permit, before the use of the cemetery premises or
the construction thereon on any form of structure, whether permanent or temporary.
Thereafter the fees shall be paid within ten (10) days before the anniversary of the initial
or previous payment made.

Section 160.Penalty- Any violation of this Article shall be punished by a fine of not less
than Ten Pesos (10.00) nor more than One Hundred Pesos (100.00).

If the violator is an association, partnership, or corporation, the penalty herein provide

shall be imposed on the officers thereof.

Section 161.Adminstrative Provisions

(a) The cemetery caretaker must see to it that the above-mentioned fees have been
paid to the City Treasurer before any interment would be made at the City Cemetery.

(b) Place of Burial. - Except in cases as maybe allowed by existing provisions of

law, it shall be unlawful for any person to bury or inter, or cause to be buried anybody or
human remains any place other than what is provided for under existing laws and
ordinances.

(c) Death Certificate for Burial. - A dead body or human remain shall not be buried
without a certificate of death and duly issued by the attending physician or City Health
Officer or if no medical officer is available, the City Mayors, the City Secretary or any
members of the Sangguniang Panglungsod.

(d) Books of Accounts.-The City Treasurer shall keep an itemized books of accounts
of all money received and paid out on account of the cemetery, together with such
additional information as may be required by the Sangguniang Panglungsod.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 171

ARTICLE D. FORE SHORE RENTAL, PASTURE LEASE, AND OTHER CHARGES

Section 162.Imposition of Rental Fee.-There shall be collected an annual rental fee

for the use of every square meter or fraction thereof of public lands within the City at the
rate determined as follows:

Per Sq. M.

Per annum

Fore shore used for commercial purposes 3% of assessed value

Fore shore used for industrial purposes 3% of assessed value

Fore shore used for agricultural purposes “

Fore shore used for amusement and other similar purposes “

Fore shore used for other purposes “

In addition to the above prescribed rate, there shall be imposed an additional

annual rental fee of 1/10 of 1% of the actual cost of structures and improvements
introduced within the leased for shore.

Integrated Social Forestry P10.00/h

Pasture rental 20.00/ha

Permit to transport orchid and with plants 10.00/certification

Shipping clearance of forest products 10.00/clearance

Miscellaneous sales application fee 15.00

Subscription fee 30.00

Fore shore lease application fee 150.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 172

Section 163.Time of Payments.-The fee herein imposed shall be paid to the City
Treasurer in full upon application and issuance of the contract, certificate, or clearance
to the applicant and every year thereafter at the anniversary date of the contract.

Section 164.Surcharge and Interest.-Failure to pay the rental fee herein prescribed
within the time required shall subject the original amount to a surcharge of twenty-five
percent (25%) plus an interest upon the unpaid fee at the rate of the two percent (2%) a
month from the due date until the fee is fully paid in no case shall the interest exceed
three (3) years

Section 165.Penalty,- Any violation of the provision of this article shall be punished by
a fine of not more than Five Thousand Pesos (5000.00) or imprisonment of not more
than six (6) months, or both, at the discretion of the Court.

ARTICLE E. HEAVY AND LIGHT EQUIPMENT RENTAL

Section 166.Imposition of fees.-There shall be collected a rental fee the use of every
equipment leased to other persons based on the following rate:

Type, Make and Specification/ Daily

Model of Equipment Capacity Rental Rate

Crane, all models/brands 20-60 tons P4, 418.00

Clam Shell, all models/brands 3 /4cu.yd 364.00

Diesel Hammer

IDH-12 5.5 tons/blow 3,069.00

IDH-22 5.5 tons/blow 3,069.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 173

Drop Hammer, all models/brands 1.50-1.7 tons 206.00

Concrete Mixer, all models/brands 7-16 cu. Ft. 294.00

Air Compressor, all models/brands 90-120 cu. Ft. /minute 850.00

Arc Welder, all models/brands Up to 300 AMP,.

220 VOLTS, 60 cycles 237.00

Welding outfit (oxy-Acetylene),

All models/brands 55.00

Pick-Up, all models/brands 440.00

Jeep, all models/brands 264.00

Water Truck, all models/brands 6wheeler (6,000 literscapacity 2,618.00

Farm Tractor, all models/brands 1,464.00

Shuttle Bus, all models/brands 1, 238.00

Road rollers, all models/brands 5-8 tons 1, 505.00

8-12tons 1,883.00

Vibrator, Compactor, all models/brands 6-8 tons 2,798.00

Pneumatic roller, all models/brands 6-8 tons 994.00

Stake Truck, all models/brands 6 wheeler 1,663.00

10 wheeler 2,006.00

Sheep foot Roller with Prime

215.00

Mover, All models/brands 800 liters 336.00

600 gallons 336.00

Water Pump, all models/broads 100,000 GPH 253.00

Fuel Tanker, all models/brands 6,000 to 10,000 liters 3,763.00

Car, all models/brands 721.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 174

Road Grander, all models/brands 115 -118 HP 3,284.00

125 -165 HP 4,341.00

170 HP 5,175.00

Dump Truck, All models/brands 6wheeler (5-6 cu.yd.) 2,499.00

10 wheeler (10-12 cu.yd) 4,998.00

Front-end Loader, all models/brands 1.3-2.0 cu. yd. 3,995.00

Crawler Tractor, all models/brands 5,175.00

Back hoe, all models/brands 3,450.00

Bulldozer, all models/brands

D60 -6A

D80A -12 5,500.00

D65A -8 11,502.00

Mighty Mite, all models/brands 1,601.00

Truck Tractor with Trailer, all models/brands 25 -60 tons 5,588.00

Section167.Time of Payment.-The fees herein imposed shall be paid to the City

Treasurer upon approval of application for lease prior to the use of the equipment.

Section168. Administrative Provisions. Any person, natural or juridical, desiring to

rent any available equipment of the City shall file a written application to the Office of
the City Mayor on the required from to be provided by the Office of the City Engineer
specifying the kind of equipment and period of time he intends to use the same. The
City Mayor may only approve an application shall be presented to the City Treasurer
who shall thereafter collect the fees. The City Engineer shall require he applicant of
present fee before the unit may be released for use. Should the applicant exceed the
period for which he was allowed use thereof, he must inform the City Engineer‟s Office
in due time for the necessary adjustments on payment and extension of usage.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 175

Section189. Disposition of Proceeds.-Proceeds realized from rental of equipment
shall be placed in a separate Motor Pool Revolving Fund, a trust fund, which will be
used for the following:

1. Procurement of spare parts and materials;

2. Repair of vehicles;

3. Procurement of new equipment;

4. Other services related to Motor pool Operation.

ARTICLE F. ENVIRONMENT AND NATURAL RESOURCES FEES

Section 170.Imposition of Fees- There shall be collected for services rendered by the
City Environment and Natural Resources Office the following fees:

1 .Environmental Management

Fees

a. Motor Vehicle Pollution Control

a. 1. Testing Fee P10.00

b. Livestock Environmental Sanitation

b. 1. Piggeries, per head 1.00

b. 2. Cattle, per head 1.00

2. Natural Resources Management

a. Certification Fee 20.00

b. Environment/Pollution Clearance 310.00

3. Small Scale Mining/Sand and Gravel

a. Area Verification Fee 250.00

b. Filing and Registration Fee 20.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 176

Section 171.Time of Payment – The fees herein imposed shall be paid to the City
Treasurer before registration or issuance of clearance and/or certification from the City
Environment and Natural Resources Office.

Section 172.Penalty on Motor Vehicle Pollution Control – The penalty on the

commission of offenses shall be governed by the provisions of Ordinance No. 4, series
of 1993.

ARTICLE G. FEES ON AGRICULTURAL SERVICE AND MESCELLANEOUS SALES

Section 173.Imposition of Fees – There shall be collected by the City Treasurer the
following fees:

A. Laboratory Fees:

1. Soil Analysis

a. Soil Test Kit Method – NPK, pH& texture of soil with fertilizer recommendation
P5.00/sample

b. Laboratory Method – NPK, Ph & texture of soil with fertilizes/lime

recommendation 15.00/sample

c. Compost Fungus Activator (CFA) 8.00/kg

2. Organic fertilizer, Ironic Fertilizer and Liming Materials Analysis

a. Total Phosphorous (P2 O5)

P25.00

b. Total Nitrogen 25.00

c. Total (K2O) 25.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 177

d. Calcium Oxide 25.00

e. Magnesium Oxide 25.00

B. Seedlings Sales

Per Seedlings Per Seedlings

Fruit Sexual Sexual

1. Guava P5.00 P10.00

2. Jackfruit 5.00 15.00

3. Avocado 10.00 15.00

4. Starapple 7.00

5. Guavano 5.00

6. Longgan 10.00

7. Iba 5.00

8. Tamarind 5.00

9. Calamansi 5.00 10.00

10. Santol 5.00 15.00

11. Atis 5.00

12. Mango 10.00 20.00

C. Auxiliary invoice. The following fees shall be collected for every shipment of the
following from the City of General Santos:

Amount of Fees

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 178

1. Preserved fish (Iced, frozen, salted, dried smoked, patis,
bagoong, etc. 15.00 per 50 Kg.

2. Mother of Pearl (MOP), gold lip 15.00 per 50 Kg.

3. MOP black lip 15.00 per 50 Kg.

4. Troca shell, smooth 15.00 per 50 Kg.

5. Troca shell, rough (male) 15.00 per 50 Kg.

6. Troca shell, rough (female) 15.00 per 50 Kg.

7. Green snail shell 15.00 per 50 Kg.

8. Kapis shell 15.00 per 50 Kg.

9. Other shells 15.00 per 50 Kg.

10. Trepang or beche de mer 15.00 per 50 Kg.

11. Dried starfish 15.00 per 50 Kg.

12. Dried meat of taclobo 15.00 per 50 Kg.

13. Dried squid 15.00 per 50 Kg.

14. Seaweeds (Digenea) 15.00 per 50 Kg.

15. Dried seashore 15.00 per 25 Kg.

16. Dried sharksfins 15.00 per 25 Kg.

17. Salted skin of sea snake 15.00 per 25 Kg.

18. Sponges 15.00 per kg

19. Tanend skins 15.00 kg.

20. Salted skins (crocodile, sea reptiles) 15.00 per kg.

21. Tanned skins of sea snakes, crocodiles, sea reptiles 15.00 per kg.

22. Bangus fry 15.00 per 3,000 fries

23. All other unclassified marine products 15.00 per 10 Kg.

Or his authorized representative as follows:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 179

a. Laboratory Fees – Laboratory fees shall be collected before the laboratory
analysis shall be rendered by the City Agriculturist or his authorized representative.

b. Sale of Seedlings – The sale of seedlings propagated or cultured by the City

Agriculturist shall be collected before the seedlings are withdrawn from the nursery. The
City Agriculturist shall require the presentation of official receipt issued by the City
Treasurer or his authorized representative evidencing payment for the

c. Auxiliary invoice – The fees shall be collected before any fish and fishery/aquatic
product will shipped out from General Santos City.

Section 175.Administrative Provisions –

a. Any person who may want to avail pertinent laboratory services of the City
Agriculturist shall bring with them samples of materials in quantity as may be prescribed
by the City Agriculturist analysis.

b. Auxiliary Invoice. Any shipment of fish and fishery/aquatic product from the City
of General Santos shall be subject to an auxiliary invoice. It must be indicated in the
auxiliary invoice the kind of fish and fishery/aquatic product, quantity, and value of
shipment.

CHAPER VI.GENEREL ADMINISTRETIVE AND PENAL PROVISION

ARTICLE A. COLLECTION AND ACCOUNTING OF CITY REVENUE

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 180

Section 176.Collection – The collection of all city taxes, fees and charges imposed in
this code shall be the responsibility of the City Treasurer and his deputies and shall in
no case be delegate to other person.

Section 177.Issuance of Receipt – It shall be the duty of the City Treasurer or his
authorized representative to issue the necessary receipt to the person paying the tax,
fee, or charge, wherein the date, amount, name of the person paying and the account
upon which it is paid are indicated.

In acknowledging payments, the City Treasurer or his deputies shall indicate on the
official receipt issued for the purpose, the number of the section and the number of
corresponding tax ordinance.

Any person who, being required under this section to issue receipts or sales or
commercial invoices, fails or refuses to issue such receipt or invoices that do not truly
reflect and/or contain all the information required to be shown therein, possesses or
uses unregister receipts and invoices, processes or uses multiple or double receipts or
invoice shall be penalized as follows:

a. For the First Offense. – A fine of not less than One Thousand Pesos (P1,000.00)
nor more than Three Thousand Pesos (P3,000.00) OR Imprisonment of not less than
two (2) months or more than four (4) months, or both, at the discretion of the Court.

b. For the Second Offense. – A fine of not less than Three Thousand Pesos
(P3,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than four (4) months and one (1) day but not more than six (6) months, or both, at
the discretion of the Court.

c. For subsequent offenses. – A fine of Five Thousand Pesos (P5,000.00) or

imprisonment of six (6) months and cancellation of the license to do business. The
criminal liability arising from second and subsequent offense cannot be compromised.

Any person who commits any of the acts enumerated thereunder shall be penalized in
the same manner and to the same as subsequent offense cannot be compromised.

1. Prints, cause, aids or abets the printing or receipts or sales or commercial

invoices without authority from the Bureau of Internal Revenue;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 181

2. Prints, causes, aids, or abets the printing of double or multiple sets of invoice or
receipts;

3. Prints, causes, aids, or abets the printing of unnumbered receipt, or sales or

commercial invoices or not bearing the name, business style, taxpayer‟s account
number, and business address of the person or entity to use the same.

4. Fails to submit the quarterly report to the Bureau of Internal Revenue required in
Section 216-A of the National Internal Revenue Code.

If the offender is an alien, shall be deported immediately after serving the sentence
without further proceedings for deportation.

If he is a public officer or employee, he shall, in addition to the penalties prescribed

herein, be dismissed and perpetually disqualified from holding any public office. In case
of associations, partnerships, or corporations, the penalty shall be impose to its
managing partner, president, general manager, branch manager and/or officer-in-
charge as well as the employee responsible for the violation, as the case maybe.

In any case, a fine of Five Thousand Pesos (P5, 000.00) shall be imposed on the
employer for the act or omission of the employee which is violative of this Ordinance.

A professional found guilty of any violations penalized under the provisions of this
Section, shall, aside from being meted the penalties herein imposed, be reported to the
Professional Regulations Commission or the Supreme Court or the proper regulatory
body for disciplinary action, which may include suspension or absolute revocation of his
license to practice his profession.

Section 178.Rules & Regulations – The City Treasurer with the approval of the City
Mayor, shall issue such rules and regulations as maybe necessary for the proper
implementation and enforcement of the Ordinance.

Section 179.Issuance of Sales Invoices and Receipts – It shall the duty of every
person engaged in business to issue the proper invoices or receipts for every sale of
goods, merchandise, or service. The invoices or receipts that are required by the
Bureau of Internal Revenue shall be sufficient for this purpose. It shall likewise be the
duty of a purchaser of such goods, merchandise, or service to require the issuance of
the proper invoice for all such goods or commodities purchased from the store or
establishment concerned.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 182

To implement this provision faithfully, It shall be the duty of the owner of establishments,
in addition to the provision of existing laws, to register official receipts, sales invoices,
delivery receipts, job orders, cash registers, and books of accounts with the Office of the
City Treasurer.

Failure to comply with this provision shall subject the offender to the penalties provided
under Section 177 hereof.

Section 180.Specific Violations – In addition to failure or refusal to pay the taxes fixed
in this Ordinance, the following acts or omission shall constitute grounds for application
of penalties and remedies provided for in this Ordinance.

a. Under declaration of annual gross sales

b. Non-issuance of failure to issue sale invoice.

There is failure to issue invoices for the goods sold, irrespective of the term whether for
cash, installment, and/or on account, when the goods are already taken outside the
store/establishment, or bodega by the purchaser and/or by the seller for the purpose of
delivering the same, directly or through any carrier, without corresponding invoice
having been issued therefore.

c. Using only delivery receipts, order slips, or mere listing of goods other than the
registered sales invoices for goods or services sold.

d. Undervaluation of goods sold or services rendered.

e. Issuance of unregistered invoices, or invoices that have not been previously

registered in the Office of the Bureau of Internal Revenue and the Office of the City
Treasurer as provided in this Ordinance.

f. Other practices through which the taxpayer may evade payment of the correct
amount of tax due.

The violation aforementioned shall likewise be penalized in accordance with the

provision of Section 177 of this Ordinance.

Section 181.Surcharge and Interest of Unpaid Tax – Except as otherwise specifically

provided in this Code and in other laws, failure to pay the taxes fixed under this
Ordinance within the time required shall the taxpayer to a surcharge of twenty four
percent (24%) of the amount tax due, plus an interest thereon at the rate of twenty four

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 183

percent per annum the due date until the tax is fully paid, subject to the existing
limitation set by law on this matter.

Section 182.When Taxpayer Retires from Business – Except as otherwise provided

in this Code, it shall be the duty of any person who is required to pay a tax under this
Ordinance, and retires from business, to file a return of statement of gross receipt with
the Office of the City Treasurer within ten (10) days from the date of the last entry in his
book of accounts. The City Treasurer shall thereafter asses and collect any taxes due
and payable, including interest and surcharges, If any, from the taxpayer concerned.

Section 183.Examinition of Book of Accounts and Records – For the effective

collection of taxes, fees, and charges provided in this Ordinance, the City Treasurer
shall by himself or through any his deputies duly authorized by him in writing examine
the books of accounts and other pertinent records of any person doing business within
the jurisdiction of the City, to verify, assess and collect the true and correct amount of
tax due from the taxpayer concerned. Such examination shall be made during regular
business conducted pursuant to the provisions of this Section shall be certified to by the
examining official, (See Annex A for pro-forma certificate) and such certification shall
also be made or recorded in the books of accounts of the taxpayer concerned.

In case the examination herein authorized is made by a duly authorized deputy of the
City Treasurer, the written authority shall specifically state the name, address and
business place of such examination, and the procedure to be followed in conducting the
same. (See Annex b for pro-froma Letter of Authority).

The books of accounts and pertinent documents used in recording transactions kept by
business establishment pursuant to the provision of the National Internal Revenue Code
and this Ordinance shall be the basis for determining the correct amount of local taxes
and other imposition. These establishments shall no longer be required to keep
separate books of accounts for the purpose.

Section 184.Records of Persons Paying Taxes, Fee and Charge-

It shall be the duty of the City Treasurer to keep records, alphabetically arranged and
open to public inspection, of the names of all persons paying city taxes, fees and
charge. As far as practicable, he shall establish and keep current the appropriate tax roll
for each kind of tax, fee, or charge.

ARTICLE B. REMEDIES IN THE COLLECTION OF REVENUE

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 184

Section 185.Extent of the City Lien – Taxes, fees, charges and other revenues due to
the City shall constitute a lien, superior to all liens, charges or encumbrances in favor of
any property or rights therein which may be subject to the lien but also upon property
used in business, occupation, practice of profession or calling, or exercise of privileges
with respect to which the lien is imposed. The lien may only be extinguished upon full
payment of the delinquent taxes, fees, and charges including surcharges and interest
related thereto.

Section 186.Civil Remedies – To enforce the collecting of delinquent taxes, fees,

charges and other impositions and related surcharges and interest resulting from the
delinquency, the City Treasurer shall avail of the civil remedies which shall be as
follows:

a) By Administrative Action through distraint of goods, chattles, or effects, and other

personal property of whatever character, including stocks and other securities, debts,
credits, bank accounts, and interest in and rights to personal property, and by levy upon
real property and interest in or right property; and

b) By Judicial action.

Either use of these remedies or all maybe pursued concurrently or simultaneously at the
discretion of the City Treasurer.

Section 187.Distraint of Personal Property – The remedy by distraint shall proceed as

follows:

a) Seizure. – Upon failure of the person owing any tax pay the same at the time
required, the City Treasurer or his deputy may, upon written notice, seize or confiscate
any personal property subject to the tax lien, sufficient quantity to satisfy the tax in
question, together with any increment thereto incident to delinquency and the expenses
of seizure. In this case, the City Treasurer or his deputy shall issue a duly authenticated
certificate based on the records of his office showing the fact of delinquency and the
amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint
of personal property aforementioned, subject to the taxpayer‟s right to claim exemption
under the provision of Section 185 of R.A 7160. Distraint property shall be sold at public
auction in the manner herein provided.

b) Accounting of distrained goods. – The officer executing the distraint shall make
or cause to be made an account of the goods or effects distrained, a copy of which
signed by himself shall be left either which the owner or person from whose possession

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 185

the goods or effect were taken, or at the dwelling or place of business of that person
and with someone of suitable age and direction, to which list shall be added a statement
of this sum demanded and a note of time and place of sale.

c) Publication – The officer shall forthwith cause a notification to be exhibited in not

less than three (3) public and conspicuous place in the City specifying the time and
place of sale and the articles distrained. The time of sale shall not be less than twenty
(20) days after notice to the owner or possessor of the property as above specified and
the publication or posting of the notice. Once place for the posting shall be at the Office
of the City Mayor.

d) Release of distrained property upon payment prior to sale – If at any time prior to
the consummation of the sale, all proper charges are paid to the officer conducting the
sale, the goods or effects distrained shall restored to the owner.

e) Procedure of sale – At the time and place fixed in the notice and officer shall sell
the goods or effects so distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the City Treasurer shall make a report of the proceeding in
writing to the City Mayor.

Should the property distrained be not disposed within one hundred and twenty (120)
days from the date of distraint, the same shall be considered as sold to the City for the
amount of the assessment made thereon by the Committee on Appraisal and to the
extent of the same amount, the tax delinquency shall be canceled.

f) Disposition of proceeds – The proceeds of the sale shall be applied to the tax
together with the increments thereto incident to delinquency, and expenses of the
distraint and sale. Any residue over and above what is required to pay the entire claim
shall be returned to the owner of the property sold. The expenses chargeable upon the
seizure and sale shall embrace only the actual cost of seizure and preservation of the
property pending the sale, and no charge shall be imposed for the services of the City
Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the
claim, other personal properties may, in like manner, be distrained until the amount of
tax and charges due, including expenses are collected.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 186

Section 188.Levy on Real Property – After the expiration of the time required to time
required to pay the delinquent tax, fee, or charge, real property may 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 certificate
showing the name of the taxpayer and the amount of the tax, fee, or charge, and
penalty due from him. Said certificate shall operate with a force of a legal execution
throughout the Philippines. Levy shall be effected by writing upon said certificate the
description of the property upon which levy is made. At the same time, written notice of
the levy shall be mailed to or served upon the assessor and the Register of Deeds of
the province or city where the property is located who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively, and the delinquent
taxpayer or, if he be absent from the Philippines, to his agent or the manager of the
business in respect to which the liability arose, or if there be none, to the occupant of
the property in question.

In case the levy on the real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days
after execution of the distraint, proceed with the levy on the taxpayer‟s property.

A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted
by the levying officer of the Sangguniang Panlungsod.

Section 189.Penalty for Failure to Issue and Execute Warrant –

Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, failure to the City Treasurer to issue or execute the warrant of distraint
or levy after the expiration of the time prescribed, or who is found guilty or abusing the
exercise thereof by competent authority shall be automatically dismissed from the due
notice and hearing.

Section 190.Advertisement and Sale – Within thirty (30) days after levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property or a usable
portion thereof as maybe necessary to satisfy in the claim and cost of sale; and such
advertisement shall cover the period of at least thirty (30) days. It shall be effected by
posting a notice at the main entrance of the City Hall and in a public and conspicuous
place in the barangay where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in the province, city or
municipality where the property is located. The advertisement shall contain the amount
of taxes, fees or charges and penalties due thereon, the time and place of sale, the
name of the taxpayer against whom the taxes, fee or charges are levied, and a short
description of the property to be sold. At any time before the date fixed for sale, the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 187

taxpayer may stay the proceedings by paying the taxes, fees, charge, penalties and
interest. If he fails to do so, the sale shall proceed and shall be held either at the main
entrance of the City Hall or on the property to be sold, or at any other place as
determined by the City Treasurer conducting the sale and specified in the notice of sale.

Within thirty (30) days after the sale, City Treasurer or his deputy shall make a report of
the sale to the Sangguniang Panlungsod, and which shall from part of his records. After
consultation with the Sangguniang Panlungsod, the City Treasurer shall make and
deliver to the purchaser a certificate of sale, showing the proceedings of the exact
amount of all taxes, fees, charges, and related surcharges, interests, or penalties.
Provided, however, that any excess in proceeds of the sale over the claim and the cost
of sales shall be returned over the owner of the property.

The City Treasurer may, by duly approved ordinance, advance an amount sufficient to
defray the costs of collection by means of the remedies provided for in this Article,
including the preservation and the transportation in case of personal property including
improvements thereon.

Section 191.Redemption of property – Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the property
upon payment to the City Treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interest or penalties from the date of delinquency to the date of sale,
plus interest of not more than two percent (2%) per month on the purchase price from
the date purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchase and the owner shall be entitled to a certificate
or redemption from the City Treasurer or his deputy.

The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of
sale previously issued to him, shall forthwith return to the latter the entire purchase price
paid by him plus the interest of not more than two percent (2%) per month on the
purchase price from the date of purchase to the date of redemption. Such payment shall
invalidate the certificate of sale issued top the purchase and the owner shall be entitled
to a certificate of redemption from the City Treasurer or his deputy.

The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of
sale previously issued to him, shall forthwith return to the latter the entire purchase price
paid by him plus the interest of not more than two percent (2%) per month herein
provided for, the portion of the cost of sale and other legitimate expenses incurred by
him, and said property thereafter shall be fee from the lien of such taxes, fees, or
charges, related surcharges, interest, and penalties.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 188

The owner shall not, however, be deprived of the possession of said property and shall
be entitled to the rentals and other income thereof until the expiration of the time
allowed for its redemption:

Section 192.Final Deed of Conveyance to Purchaser – In case the taxpayer fails to

redeem the property as provided herein, the City Treasurer shall a deed conveying to
the purchaser so much of the property as has been sold, fee from lien of any taxes,
fees, charges, related surcharges, interest, and penalties. The deed shall succinctly
recite all the proceeding upon which the validity of the sale depends.

Section 193.Purchase of Property by the Local Government Units for Want of

Bidder

In case there is no bidder for the real property advertised for sale a provided herein, or if
the highest bid is for an amount insufficient to pay the taxes, fees or charges, related
surcharges, interest, penalties and cost, the City Treasurer conducting the sale shall
purchase the property in behalf of the City to satisfy the claim and within two (2) days
thereafter shall make a report of his proceedings which shall be reflected upon the
records of his office. It shall be the duty of the Register of Deeds concerned upon
registration with his office of any such declaration of forfeiture to transfer the title of the
forfeited property to the local government unit concerned 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
representatives may redeem the property of paying the City Treasurer the full amount of
the taxes, fees, charges, and related surcharges, interest, or penalties, and the costs of
sale. If the property is not redeemed as provided herein, the ownership thereof shall be
fully vested on the City.

Section 194.Resale of the Real Estate Taken for Taxes, Fees, or Charges – The
Sangguniang may, by ordinance duly approved and upon notice of not less than twenty
(20) days, sell and dispose the real property required under the preceding section at
public auction. The proceeds of the sale shall accrue to the general fund of the City.

Section 195.Collection of Delinquent Taxes, Fees, Charges, or Other Revenues through

Judical Action - The City Treasurer may impose the collection of delinquent taxes, fees,
charges, or other revenues by civil action in any court of competent jurisdiction. The civil
action shall be filed within five (5) years from the date they became due. No action for
the collection such taxes, fees, or charges, whether administrative or judicial, shall be
instituted after the expiration of such period: Provided That, taxes, fees, or charges
which have accrued before the affectivity of Republic Act 7160 maybe assessed within
the period of three (3) years from the date they became due.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 189

Section 196.Further Distraint or Levy – The remedies by distraint and levy maybe
repeated if necessary until the full amount due including expenses is collected.

Section 197.Personal Property Exempt from Distraint or Levy – The following Properties
shall be exempt distraint and levy, attachment of execution thereof for delinquency in
the payment of any local tax, fee or charge, including related surcharge and interest:

a) Tools and the implements necessary used by the delinquent taxpayer in his trade
or employment;

b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent
taxpayer in his trade or employment;

c) His necessary clothing and that of all his family;

d) Household furniture and utensils necessary for housekeeping and used for the
purpose by the delinquent taxpayer, such as he may select, of a value not exceeding
Ten Thousand Pesos (10,000.00)

e) Provision, including crops, actually provided for individual or family use sufficient
for four (4) months;

f) The professional libraries of doctors, engineers, lawyers, and judges;

g) One fishing boat and net, not exceeding the total value of Ten Thousand Pesos
(P10,000.00), by the lawful use of which of fisherman earns his livelihood; and

h) Any material or article forming part of a house or improvement of any real

property.

ARTICLE C. GENERAL PENAL PROVISION

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 190

Section 198.Violation of any provision of this Code, not otherwise specifically provided
for shall subject the offender whether purchaser or seller to a fine of not exceeding Five
Thousand Pesos (P 5,000.00) or imprisonment of not more than six (6) months, or both,
at the discretion of the Court. In case of insolvency, in cases where the penalty carries a
fine, the offender/offenders shall suffer subsidiary imprisonment at the rate of one day
imprisonment for every pesos of the fine. If the violation is committed by a corporation,
firm, partnership, or any juridical entity, the president, vice-president, general manager
or any person entrusted with the administration thereof at the time of the commission of
the violation shall be held responsible or liable therefore.

The penalty or fine and imprisonment, or both, shall relieve the offender from the
payment of the city tax, fee or charge imposed by this code, which tax, fee or charge
may have become due and payable.

CHAPTER VII.FINAL PROVISIONS

Section 199.Definition of Terms – All words and phrases in this Code shall be
construed in their ordinary sense and with the meaning commonly attributed to them or
as defined, interpreted and applied in the National Internal Revenue Code and the Local
Government Code. However, if the literal interpretation leads to a manifest contraction
of the apparent purpose of this Code, it is intention and not the word which must prevail.

Section 200.Applicability Clause – all other matters relating to the revenue herein
collected shall be governed by the pertinent provision of laws and other provisions.

Section 201.Rules and Regulations – The City Treasure, with the approval of the City
Mayor, shall issue such rules and regulations as maybe necessary for the proper
implementation and enforcement of this Ordinance, subject to the concurrence of the
Sangguniang Panlungsod.

Section 202.Separability Clause – If, for any reason, any section or provision of this
Code shall be held to be unconstitutional or invalid by any court of competent
jurisdiction, or by the Secretary of justice, such judgment shall not affect or impair the
other provisions thereof which shall continue to be on force and effect.

Section 203.Repealing Clause – All ordinances, rule and regulations, or part thereof,
in conflict with, or inconsistent to the provisions of this code are hereby repealed or
modified accordingly.

Section 204.Effectivity – This ordinance shall take effect retroactive January 1, 1996.

Enacted by the Sangguniang Panlungsod, City of General Santos in its 2nd Regulat
Session held January 11 and 12, 1996.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 191

CERTIFIED CORRECT:

ROLANDO G. DE LEON

City Secretary

Attested By:

PEDRO B. ACHARON, JR.

Councilor

Presiding Officer

APPROVED BY THE HONORABLE CITY MAYOR ON January 19,1996.

RONDO G. DELEON

City Treasurer

ANNEX A.

Republic of the Philippines

City of General Santos

Office of the City Treasurer

CERTIFICATE OF EXAMINATION AND TAX CLEARANCE

¬¬¬¬¬_________,
19_________

This is to certify that on_________________, 19_______, the books, accounts, and

other pertinent records covering the period from_________________________, 19

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 192

_______ to _______, 19 ______ of the business/business indicate above have been
examined for the purpose of verifying the true and correct amount of tax due on
operation of the business/businesses; and that the taxes, fees, charges, and
impositions including surcharges and interest, if any, have been fully paid.

The examination is covered by C.T.O. Letter – Authority No ____________.

.

Dated ______________, 19 _________________. .

Examining Deputy _________________________

Examining Deputy _________________________

Verified and Concurred in: ___________________

________________________

City Treasurer

ANNEX B.

Department of Finance

LGS Forms No. 1

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 193

Republic of the Philippines

City of General Santos

Office of the City Treasurer

LETTER OF AUTHORITY

Authority No. _____________

___________, 19 ____________

Sir/Madam/Gentlemen:

Pursuant to Section 171 of Republic Act No. 7160, otherwise known as the Local
Government Code of 1991, which has for its purpose the effective enforcement of the
collection of taxes, fees, and authorized thereunder, please be advised that ________
and ___________ , both deputies of this Office and whose signatures appear below,
are hereby authorized to examine your books of accounts and other pertinent records of
your business to verify, assess and collect the true and correct amount of taxes, fees,
and charges due from you for the period from _________, 19 _______ to , 19 _______.
.

Please prepare and bring to this Office the following business records from examination
and verification by the above-mentioned deputies not later than, 19 during office hours,
viz:

1. Books of Accounting for ___________________________

2. Financial Statement for ___________________________

3. Income Tax Return for ____________________________

4. Sales Invoice for _________________________________

5. List of inventories for ______________________________

6. Other pertinent documents necessary to expedite the verification and

examination of your books of accounts.

In the conduct of the examination, the following procedures shall be followed:

The examination made pursuant hereto shall be certified to by the above-named
deputies and such certificates shall be made of record in your books of accounts.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 194

Very truly yours,

City Treasurer

Examining Deputy Examining Deputy

ANNEX C.

Republic of the Philippines

City of General Santos

Office of the City Mayor

No. _________________

___________, 19 _______

The City Mayor

General Santos City

APPLICATION FOR RETIREMENT OF BUSINESS

Sir:

I Have the honor to apply for retirement of the following business/es and or occupation
which I hereby certify that on _______________, 19 __________, I retired from the
same, that for the pursuit of which the following receipt were issued, and that I shall not
reengage in such business/es and/or occupation without previously notifying the proper
authorities.

REASON FOR RENIREMENT

______________________________________________________________________
______________________________________________________________________

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 195

KIND OF BUSINESS O.R NUMBER DATE PERIOD

______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________

PERIOD GROSS TAX PAID TAX DUE TAX NUMBER

COVERED RECEIPTS DURING FOR THE DIFFERENCE AND DATE

THE YR. CURRENT

YR.

______________________________________________________________________
______________________________________________________________________

I HEREBY CERTIFY to the correctness of the gross receipt realized from the operation
of my business/es for the period ending __________, 19 _________attached.

1. CLEARED THROUGH

A. Records

Section ____________

for delinquency and/or deficiency

b. Revenue Collector _______________

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 196

Very truly yours,

(Name and Signature of Licensee)

(Business/Residence Address)

3. VERIFIED& REVIEWED as to compliance with Ord. No. 01 S of „96. _________

Permits and Licenses Division RECOMMENDING APPROVAL (Permits & Licenses)

surrendered and has complied with all requirements provided under Ord. No._______)

APPROVED FOR RETIRERMENT:

City Mayor

Republic of the Philippines

Office of the City Mayor

City of General Santos

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 197

Ist Indorsement

____________, 19 ________

Respectfully returned to
_____________________________________________________________

_____________________________________________________________

the herein application for retirement of his/her/their business/es which is hereby

approved.

City Mayor

ooooOoooo

EXCERPT FROM THE MINUTES OF THE 2ND REGULAR SESSION OF THE

SANGGUNIANG PANLUNGSOD, CITY OF GENERAL SANTOS HELD AT THE
SESSION HALL ON THURSDAY AND FRIDAY, JANUARY 11 AND 12, 1996.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 198

PRESENT:

Hon. Pedro B. Acharon, Jr. Councilor & Presiding Officer

Hon. Elizabeth B. Bagonoc Councilor (Floor Leader)
Hon. Gabriel Francis Glennville
N. Gonzalez Councilor (2nd Asst. Floor Leader)
Hon. Oscar E. Dinopol Councilor
Hon. Mario B. Mariano Councilor
Hon. Florentina L. Congson Councilor
Hon. Dominador A. Lagare Councilor
Hon. Rodrigo M. Olarte Councilor
Hon. Arnulfo R. Aparente Councilor
Hon. Emilio C. Ferolin Councilor
Hon. Jose C. Natvidad III Councilor (Ist Asst. Floor Leader)
Hon. Jacinto C. Acharon Councilor (ABC President)
Hon. Roel L. Granfon Councilor (SK Federation President)

ABSENT:

Hon. Minda C. Falgui Vice Mayor

(OIC-City Mayor‟s Office)
Hon. Alice V. Posadas Councilor

(Honorable Jose C. Natividad and Honorable Dominador A. Lagare – Authors)

On motion of Hon. Dominador A. Lagare, co-sponsored by Hon. Elizabeth B.

Bagonoc and Hon. Oscar E. Dinopol, jointly seconded by Hon. Councilors Gabriel
Francis Glennville N. Gonzalez, Florentina L. Congson, Arnulfo R. Aparente and Mario
B. Mariano be it

RESOLVED, as it is hereby resolved to adopt the following ordinance:

ORDINANCE No. 02
(Series of 1996)

AN ORDINANCE APPROVING THE REAL PROPERTY TAX CODE OF THE

CITY OF GENERAL SANTOS.

Be it ordained by the Sangguniang Panlungsod od General Santos City, That:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 199

 CHAPTER I. GENERAL PROVISIONS

Article A. SHORT TITLE AND SCOPE

Section 1. Short Title. – This ordinance shall be known as “THE GENERAL SANTOS
CITY REAL PROPERTY TAX CODE OF 1996”.

Section 2. Scope – This ordinance shall govern the administration, appraisal,

assessment, levy, and collection of real property tax within the jurisdiction of the City of
General Santos.

Article B. DEFINITION OF TERMS

Section 3.Definition of Terms –

Acquisition Cost – for newly acquired machinery not yet depreciated and appraised
within the years of its purchase, refers to the actual cost of the machinery to its present
owner, plus the cost of transportation, handling and installation at the present site.

Actual Use – refers to the purpose which the property is principally or predominantly
utilized by the person in possession thereof.

Ad Valoren Tax – is a levy on real property determined on the basis of a fixed

proportion of the value of the property.

Agricultural Building – designed and constructed to house farm implements, hay,

grain, poultry, livestock or other horticultural products. This structure shall not be a place
of human habitation or a place of employment where agricultural products are
processed, treated or packaged; nor shall it be used by the public.

Agricultural Land – is land devoted principleally to the planning of trees, raising of

crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 200

culture activities, and other agricultural activities, and is not classified as mineral, timber,
residential, commercial or industrial land.

Appraisal – is the act or process of determining the value of property as of a specific

date for a specific purpose.

Assessed Value – is the value placed on taxable property by the Assessor for and
valorem tax purposes, The assessed value when multiplied by the tax rate will produce
the amounts of tax due. It is synonymous to “taxable value”.

Assessment – is the act or process of determining the value of a property, or

proportion thereof subject to tax, including the discovery, listing, classification, and
appraisal of properties.

It is also refers to the act of determining the true and correct amount of taxes, fees,
charges and other impositions due from a person based on the pertinent provision as
provided for property.

Assessment Level – is the percentage applied to the fair market value to determine the
taxable value of provided for in this Code.

Commercial Land – is land devoted principally for the object of profit and is not
classified as agricultural, mineral, timbler, or resident land.

Depreciated Value – is the remaining after deducting depreciation from the acquisition
cost.

Economic Life – is the estimated period over which it is anticipated thatamachinery

may profitable be utilized.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 201

Fair Market Value – is the price at which the property maybe sold by a seller who is not
compelled to sell and brought by a buyer who is not compelled to buy.

Idle Lands – For purpose of real property taxation, idle lands shall include:

a. Agricultural Lands – more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remains
uncultivated or unimproved by the owner of the property or person having legal interest
therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50)
trees to a hectare shall not be considered idle lands. Lands actually used for grazing
purpose shall likewise not be considered idle land.

b. Lands, other than agricultural, located in a city, municipality more than one
thousand (1,000) square meters in area one-half (1/2) of which remains unutilized or
unimproved by the owner of the property or person having legal interest therein.

c. Regardless of land area, idle lands shall apply to residential lots in subdivision
duly approved by proper authorities, the ownership of which has been transferred to
individual owners, who shall be liable for additional tax on idle lands. Provided,
however, that individual lots of such subdivisions, the ownership of which has not been
transferred to the buyer shall be considered as part of the subdivision, and shall be
subject to the additional tax on idle lands payable by subdivision owner to operator.

Improvement– is a valuable addition made to property or an amelioration in its

condition, which is intended to enhance its value, beauty or utility or to adapt it for new
or further purposes, amounting to more than mere repair or replacement of parts
involving capital expenditures and labor and normally requiring a building permit.

Industrial Land– is land devoted principally to industrial activity as capital investment

and is not classified as agricultural, commercial, timber, mineral or residential land.

Levy – means an imposition or collection of an assessment, tax, tribute or fine.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 202

Machinery – embraces machines, equipment, mechanical contrivances, instruments,
appliances or apparatus which may or may not be attached, permanently or temporarily,
to the real property, facilities, those which are mobile, self-powered or self-propelled,
and those not permanently attached to the real property which are actually, directly and
exclusively used to meet the needs of a particular industry, business or activity and
which by their very nature and purpose are designed for, or necessary to its
manufacturing, mining, logging, commercial, industrial or agricultural purposes.

Mineral Lands – are lands in which minerals, metallic or non-metallic, exist in sufficient
quantity or grade to justify the necessary expenditures to extract and utilize such
materials.

Original Cost – for newly acquired machinery not yet depreciated and appraised within
the year of its purchase, refers to the actual cost of the machinery to its present owner
(plus the cost of transportation, handling and installation at the present site).

Private Land – are those belonging to private persons with complete titles as well as
those lands claimed by bonafide holder, claimant or occupant with imperfect title.

Public Land – is the portion of public domain to which title is still vested in the
Government.

Real Property – refers only lands, buildings, machineries intended by the owner of the
land or building for an industry or work which maybe carried on in a building or a piece
of land ad which tend directly to meet the needs of the said industry or work.

Reassessment – is the assigning of new assessed values to property, particularly real

estate, as the result of a general, partial, or individual re-appraisal of the property;

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 203

Remaining Economic Life – is the period of time expressed in years form the date of
appraisal to the date when the machinery becomes valueless;

Remaining Value – is the value corresponding to the useful remaining life of the
machinery.

Replacement or Reproduction cost (new) – is the cost that would be incurred on the
basis of current prices, in acquiring an equally desirable substitute property, or the cost
of reproducing a new replica property on the basis of current prices with the same or
closely similar material.

Residential Land – is the principally devoted to habitation.

Tax – means an enforced contribution, usually monetary in form, levied by the law-
making body on person and property subject to its jurisdiction for the precise purpose of
supporting government needs.

Articles C. –REAL PROPERTY TAXES

Section 4. Imposition of Tax – There is hereby imposed a basic tax of seventy-five

percent of one percent (75% of 1%) and additional Special Education Fund (SEF) of
one percent (1%) on the assessed value of all properties including but not limited to
lands, buildings, machineries and other improvements affixed or attached to real
properties in General Santos City except as hereinafter exempted. The provision
ofR.A.7160 and other pertinent laws shall govern the determination of the assessed
value of the properties.

Section 5. Exemption – The following shall be exempt from real property tax:

a) Real property owned by the Republic of the Philippines, or any of its political
subdivisions, except when the beneficial use thereof has been granted for
consideration or otherwise to a private person.
b) Charitable institutions, churches, personages, convents appurtenant thereto,
mosques, non-profit or religious cemeteries, and lands, buildings and
improvements actually, directly, and exclusively used for religious, charitable
and educational purposes;
c) Machineries and equipment that are actually, directly, and exclusively used by
local water districts and government owned and controlled corporations

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 204

 engaged in the supply and distributions of water and generation and
transmission of electripower;
d) Real property owned by duly registered cooperatives under R.A. 6938; and
e) Machineries and equipment used for the pollution control and environmental
protection, fire protection equipment, and firewalls.

Except as provided herein, any exemption from payment of real property tax previously
granted to or presently enjoyed by all persons, whether juridical or natural, including
government owned and controlled corporations which are already withdrawn upon
affectivity of R.A. 7160 are now taxable.

All properties mentioned above shall be valued for assessment purposes and recorded
accordingly as in other cases.

Section 6. Tax on Idle Lands: Imposition – There is hereby imposed a tax on idle
lands, as defined in this Code, at a rate of twenty percent of one percent (20% of 1%) of
the assessed value of the property which shall be in addition the basic real property tax
and the Special Education Fund.

The tax herein imposed shall not apply to idle lands by reason of force majeure,
civil disturbance, natural calamity, or any cause or circumstance which physically or
legally prevents the owner of the property or person having legal interest therein from
improving, utilizing or cultivating the same. Upon petition, the SangguniangPanlungsod
(SP) shall by resolution declare which lands the period for which the tax shall not apply.

The City Assessor shall make within sixty (60) days from the effectivity of this
Code a record of all idle lands within the City and stall furnish the City Treasurer a copy
of the same. The City Treasurer shall notify, on the basis of such record, the owner of
the property or person having legal interest therein of the imposition of the additional
tax. Provided, further, the City Assessor shall update such records and furnish a copy of
the same to the City Treasurer before March 31 of each calendar year.

Section 7. Time of Payment- The real property tax herein imposed together with the
additional levy of the one percent (1%) for Special Education fund (SEF) shall become
due on the 1st day of January of any year and payable on the first week of the same
year.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 205

 However, at the discretion of the taxpayer, the same maybe paid in four (4) equal
installments without penalty as follows:

1st installment – on or before March 31

2nd installment – on or before June 30

3rd installment – on or before September 30

4th installment – on or before December 31

Both The basic taxes and special Education fund (SEF) herein imposed must be
collected to together and in-case only a portion is paid, such payment is deemed to be
applied to both taxes.

Section 8. Interest – Failure to pay the tax or any portion thereof when due shall
subject the tax to an interest of two percent (2%) of the tax due per month of delay. Until
said tax shall have been fully paid, but in no case shall the interest exceed thirty six (36)
months.

Section 9. Special Provisions: (a) Collection of delinquent taxes. – Delinquent

taxes maybe collected through public auction sale, which shall be conducted at least
once a year, or as often as necessary.

Auction sale maybe conducted simultaneously with other summary remedies as

provided for under Republic Act No. 7160

(b) Periods within which to collect property taxes. – The basic real property tax
and any other tax levied under this title shall be collected within five (5) years from the
date they become due. No auction for the collection of the tax whether administrative or
judicial shall be instituted after the expiration of that period. In case of fraud or intent to

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 206

evade payment of the tax, such auction maybe instituted for the collection of the same
within ten (10) years from the discovery of such fraud intent to evade taxes.

The period of prescription within which to collect shall be suspended for the time
during which:

1) The City Treasurer is legally prevented from collecting the tax

2) The owner of the property or the person having legal interest therein requests
for reinvestigation and executes a waiver in verifying before the expiration of
the period within which to collect the tax.
3) The owner of the property or the person having legal interest therein is out of
the country or otherwise cannot be located.

Section 10. Tax Discount for Advance and Prompt Payment . – If the basic real
property tax and the additional tax accruing to Special Education Fund (SEF) are paid in
full before the end of the first (1st) quarter of any calendar yea, a discount of fifteen
percent (15%) shall be granted. However, if the taxpayer opts for an installment
payment as provided under Section 7 of this Article, he shall be granted only a discount
of five present (5%) for every payment.

For purposes of this Section. The term “Advanced payment” shall refer to lump
sum payment of real property tax and the additional tax accruing to Special Educational
Fund accruing for the calendar year, mad within the first quarter of the year for which
the tax has accrued. Further, the term “prompt payment” shall refer to payment of real
property tax and the additional tax accruing to special Education Fund accruing for the
calendar year, made within the time prescribed for payment of tax and before it is
overdue.

Article D. DTAX ON TRANSFER OF REAL PROPERTY ONWERSHIP

Section 11. Imposition of Tax – There shall be collected a tax of fifty percent of one
percent (50% of !%) on any sale, donation, barter, estate succession or any other mode
of transferring ownership or title of real property based on the consideration of monetary
consideration, whichever is higher.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 207

 The fair market value shall be that reflected in the prevailing schedule of values
enacted by SangguniangPanlungsod.

Section 12. Exemption – The sale, donation, transfer, or other mode of imposition of
property made to religious, educational, and charitable organization to be used
exclusively for religious, educational, and charitable purposes or pursuant to R.A. 6657;
or made to registered foundations, duly registered cooperatives and to City
Government, shall be exempt from the payment of the tax herein imposed.

Section 13. Time of Payment – It shall be the duty of the seller, transferor, donor, or
administrator of the property to pay the tax herein imposed in full within sixty (60) days
from the date of execution of the deed or from the date of the property owner‟s death

Section 14. Surcharge and Interest for late Payment – In case of failure to pay the
tax imposed under this Article within the time prescribed, there shall be imposed a
surcharge of twenty-five percent (25%) of the amount due, such surcharge to be paid at
the same time and in the same manner as the tax.

In addition to the surcharge, there shall be imposed an interest upon the amount
at the rate twenty-four percent (24%) per annum but in no case it shall exceed three (3)
years.

Section 15. Surcharge, Interest, and Penalty – Failure to pay the above tax within
sixty (60) days from the date of undertaking shall subject the tax to a surcharge of not
more than twenty five percent (25%) of the amount due and an interest of two percent
(2%) per month until fully paid, but in no case interest imposed shall exceed thirty six
months.

Any officer in the office of the Register of Deeds charged with the registration of
the deed. Any City Assessors who takes charge of the issuance of new tax declaration
in the name of the vendee or transferee without the evidence of the tax herein imposed
shall, upon conviction be punished by a fine of not less than One Thousand Pesos

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 208

(1,000,00) month nor more than Six (6) months, or both, such fine or imprisonment, at
the discretion of the Court.

Section 16.Administrative Provisions.

a) The Register of Deeds or the City shall, before registering any deed, require
the presentation of the evidence of payment of this tax.
b) In appropriate cases, the City Assessor shall also make the same
requirement before canceling an old tax declaration and issuing a new one in
place thereof.
c) Notaries Public of this City shall furnish the city Treasurer within thirty (30)
days from the date of notarization before him, of any deed transferring
ownership title to any real property with a copy of such deed.

CHAPTER II. GENERAL ADMINISTRATIVE AND PENAL PROVISIONS

Article A. COLLECTION AND ACCOUNTING OF CITY REVENUE

Section 17. Collection- the collection of all city taxes, fees and charge imposed in this
Code shall be the responsibility of the City Treasurer and his deputies shall in no case
be delegated to any other person.

Section 18. Issuance of Receipt – It shall be the duty of the City Treasurer or his
authorized representative to issue the necessary receipt to the person paying and the
accountant upon which it is paid are indicated.

In acknowledging payments, The City Treasurer and his deputies shall indicate
on the Official receipt issued for the purpose, the number of the person paying and the
account upon which it is paid are indicated.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 209

Section 19. Rules and Regulations – The City Treasurer with the approval of the City
Mayor, shall issue such rules and regulations as maybe necessary for the proper
implementation and enforcement.

Section 20. Records of Persons paying taxes, Fees and Charge – It shall be the City
Treasurer to keep records, alphabetically arranged and open to public inspection, of the
names of all persons paying city taxes, fees and charges. As far as practicable, he shall
establish and keep current the appropriate tax roll for each kind of tax, fee, or charge.

Article B. REMEDIES IN THE COLLECTION OF REVENUE

Section 21. Extent of the City Lien – Taxes, fees, charges and other revenues due to
the City shall constitute a lien, superior to all liens, charges or encumbrances in favor of
any person, enforceable by appropriate administrative and judicial action not only upon
any property or right there in which maybe subject to the lien but also upon property
used in business, occupation, practice of profession or calling, or exercise of privileges
with respect to which the lien is imposed. The lien may only be extinguished upon full
payment of the delinquent taxes, fees and charges including surcharges and interest
relative thereto.

Section 22. Civil Redies- To enforce the collection of delinquent taxes, fees, charges
and other impositions and related surcharges and interest resulting from the
delinquency, The City Treasurer shall avail of the civil remedies which shall be as
follows:

a) By Administrative Action through distrait of goods. Chattels, or effects, and

other personal property of whatever character, including stocks and other
securities, debts, credits, bank accounts, and interest in and rights to personal
property, and by levy upon real property and interest in or rights to real
property; and
b) By judicial action.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 210

 Either use of these remedies or all maybe pursued concurrently or
simultaneously at the discretion of the City Treasurer.

Section 23. Distrait of Personal Property –The remedy by distraint shall proceed as
follows:

a) Seizure – Upon failure of the person owing any tax to pay the same at the
time required, The City Treasurer or his deputy may upon written notice, seize
or confiscate any personal property subject to tax lien, sufficient quantity to
satisfy the tax in question, together with any increment thereto incident to
delinquency and the expenses of seizure. In this case, the City Treasurer or
his deputy shall issue a duly authenticated certificate based on the records of
his office showing the fact of delinquency and the amount of the tax and
penalty due. This shall serve as sufficient warrant for the distrait of personal
property aforementined, subject to the taxpayer‟s right to claim exemption
under the provision of section 185 of R.a 7160. Distraint property shall be sold
at public auction in the manerharrier provided.
b) Accounting of distained goods. –the officer executing the distraint shall
make or cause to be made an account of the goods or effects distrained, a
copy of which signed by himself shall be left either with the owner or person
from whose possession the goods or effects were taken, or at the dwelling or
place of business of the person and with someone of suitable age and
direction, to which list shall be added a statement of the sum demanded and
a note oftime and palce of sale.
c) Publication – The officer shall forthwith cause a notification to be exhibited in
not less than three (3) public and conspicuous places in the City specifying
the time and place of sale and articles distained. The time of sale shall not be
less than twenty (20) days after notice to the owner or possessor of the
property as above specified and the publication or posting of the notice. One
place for the posting shall be at the Office of the City Mayor.
d) Release of distrained property upon payment prior to sale – if at any time
prior to the consummatic of the sale, all proper charges are paid to the officer
conducting the sale, the goods or effects distrained shall restored to the
owner.
e) Procedure of sale – at the time and place fixed in the notice the officer shall
sell the goods or effects so distrained public auction to the highest bidder for
cash. Within five (5) days after the sale, the City treasurer shall make a report
of the proceeding in writing of the City Mayor.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 211

 Should the property distrained be not disposed within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to the City
for the amount of the assessment made thereon by the Committee on Appraisal and to
the extent of the same amount, the tax delinquency shall be canceled.

f) Disposition of proceeds – The proceeds of the sale shall be applied to the

tax together with the increments thereto to delinquency, and the expenses of
the distraint and sale. Any residue over and above what is required to pay the
entire claim shall be returned or the owner of the property sold. The expenses
chargeable upon the seizure and sale shall embrace only the actual cost of
seizure and preservation of the property pending the sale, and no change
shall be imposed for the services of the City Treasurer or his deputy. Where
the proceeds of the sale are insufficient to satisfy the claim, other personal
properties may, in like manner, be distrained until the amount of tax and
changes due, including expenses are collected.

Section 24. Levy or real Property – After the expiration of the time required to pay the
delinquent tax, fee, or change, real property maybe levied old before, simultaneously.
Or after the distraint of personal property belonging to the delinquent tax payer. To this
end the City Treasurer shall prepare a duly authenticated certificate showing the name
of the taxpayer and the amount of the tax, fee, or change, and penalty due from him.
Said certificate shall operate with a force of a legal executing throughout the Philippines.
Levy shall be effected by writing upon said certificate the description of the property
upon which levy is made. At the same time, written notice of the levy shall be mailed to
or served upon the Register of Deeds of the province or city where the property is
located who shall annotate the levy on the tax declaration and certificate of title of the
property , respective , and the delinquent taxpayer or, if he be absent from the
Philippines, to his agent or the manager of the business in respect to which the liability
arose, or if there be none, to the occupant of the property in question.

In case the levy on the real property is not issued before or simultaneously with
the warrant of distraint on personal property, and the personal property of the taxpayer
is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (300 days
after execution of the distraint, with the levy on the taxpayer‟s property.

A report on any levy shall, within ten (10) days after receipt of the warrant, be
submitted by the levying officer of the SangguniangPanlungsod.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 212

Section 25. Penalty for Failure to Issue and execute Warrant –

Without prejudice to criminal prosecution under the Revised Penal Code and
other applicable laws, failure of the City Treasurer to issue or execute the warrant of
distraint or levy after the expiration of the ime prescribed, or who is found guilty or
abusing the exercise thereof by competent authority shall be automatically dismissed
from the service after due notice and hearing.

Section 26. Advertisement and sale – Within thirty (30) days after levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property or ausable
portion thereof as maybe necessary to satisfy the claim and cost of sale; and such
advertisement shall cover a period of at least thirty (30) days. It shall be effected by
posting a notice at the main City Hall and in a public and conspicuous place in the
barangay where the real property is located, and by publication once a week for three
(3) weeks in newspaper of general circulation in the province, city or municipality where
the property is located. 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 the
taxpayer against whom the taxes, fees or changes are levied, and a short description of
the property to be sold. At any time before the date fixed for the sale, the taxpayer may
stay the proceedings by paying the taxes, fees, charges, penalties and interest. If he
fails to do so, the sale shall be held either at the main entrance of the City Hall or on the
property to be sold or any other place as determine by the City Treasurer conducting
the sale and specified in the notice of the sale.

Within thirty (30) days after the sale, the City Treasurer or his deputy shall make
a report of the sale to the SangguniangPanlungsod, and which shall form part of his
records. After consultation with the SangguniangPanlungsod, The city Treasurer shall
make and deliver to the purchaser a certificate of sale, showing the proceedings of the
sale, describing the property sold. Stating the name of the purchaser and setting out the
exact amount of all taxes, fees, change, and related surcharges, interests, or penalties.
However, that any excess in proceeds of the sale over the claim and the cost of sales
shall be turned over to the owner of the property.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 213

 The City Treasurer may by duly approved ordinance, advance an amount
sufficient to defray the costs of collection by means of the remedies provided for in this
Article, including the preservation and the transportation in case of personal property,
and the advertisement and subsequent sale , in cases of personal and real property
including improvement thereon.

Section 27. Redemption of Property - Within one (10 year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the property
upon payment to the City Treasurer of the total amount of taxes, fees, or changes, and
related surcharges, interests or penalties from the date of delinquency to the date of
sale, plus interest of not more than two percent (2%) per month on the purchase price
from the date of purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to a certificate
or redemption from the City Treasurer of his deputy.

The City Treasurer of his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the entire
purchase price paid by him plus the interest of not more than two percent (2%) per
month on the purchase price from the date of purchase to the date of redemption. Such
payment shall invalidate the certificate of sale issued to the purchase and the owner
shall be entitled to a certificate of redemption from the city Treasurer or his deputy.

The City Treasurer or his deputy, upon surrender by the purchase of the
certificate of sale previously issued to him, shall forthwith return to the latter the entire
purchase price paid by him plus the interest of not more than two- percent (2%) per
month herein provided for, the portion of the cost of sale and other legitimate expenses
incurred by him, and said property thereafter shall be free from the lien such taxes, fees,
or change, related surcharges, interest, and penalties.

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

property and shall be entitled to the rentals and other income thereof until the expiration
of the time allowed for the its redemption.

Section 28. Final Deed of Conveyance to Purchaser – In case of taxpayer fails to

redeem the property as provided herein, the City Treasurer shall a deed conveying to
the purchase so much of the property as has been sold, free from lien of any taxes,
fees, changes, related surcharges, interests, and penalties, The deed shall succinctly
recite all the proceedings upon which the validity of the sale depets.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 214

Section 29. Purchase of Property By the Local Government Units for want of
Bidder –

In case there no bidder for the property advertised for sale as provided herein, or
if the highest bid is for an amount insufficient to pay the taxes, or changes, related
surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall
purchase the property in behalf of the City to satisfy the claim and within two (2) days
thereafter shallmake a report of his proceedings which shall be reflected upon the
records of his office, It shall be the duty of the Register of Deeds concerned upon
registration with his office of any such declaration of forfeiture to transfer the title of the
forfeited property to the local government unit concerned without the necessity of an
order from a competent court.

Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount
of the taxes, fees, charges, and related surcharges, interest, or penalties, and the costs
of sale, If the property is not redeemed as provided herein, the ownership thereof shall
be fully vested on the City.

Section 30. Resale of Real Estate Taken for Taxes, Fee or Charges - The
Sangguniang, may by ordinance duly approved and upon notice of not less than twenty
(20) days, sell and dispose the real property required under the preceding section at
public auction. The proceeds of the sale shall accrue to the general fund of the city.

Section 31. Collection of Delinquent Taxes, Fee or Charges, or Other Revenues

through Judicial Action – The City Treasurer may impose the collection of delinquent ,
fees, charges, or other revenues by civil action in any court of competent jurisdiction,
The civil action shall be filed within (5) years from the date they become due No action
for the collection such taxes, fees, or charges whether administrative or judicial, shall be
instituted after the expiration of such period: provided That, taxes, fees, or changes
which have accrued before the effectivity of Republic Act 7160 maybe assessed within
the period of three (3) years from the date they became due.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 215

Section 32. Further Distraint or Levy – The remedies by distraint and levy maybe
repeated if necessary until the full amount due including expenses is collected.

Section 33. Personal Property Exempt from Distraint or Levy –The following
properties shall be exempt distraint and levy, attachment of execution thereof for
delinquency in the payment of any local tax, fee or charge, including related surcharge
and interest:

a) Tools and the implements necessarily used by the delinquent taxpayer in his
trade or employment;
b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent
taxpayer in his trade of employment;
c) His necessary clothing and that of all his family;
d) Household furniture and utensils necessary for housekeeping and used for the
purpose by the delinquent taxpayer, such as he may select, of value not
exceeding Ten Thousand Pesos (P10,000.00);
e) Provisions, including crops, actually provided for individual or family use sufficient
for four (4) months;
f) The professional libraries of doctors, engineers, lawyers, and judges;
g) One fishing boat and net, not exceeding the total value of ten Thousand Pesos
(P10,000.00), by the lawful use o-f which a fisherman earns his livelihood; and
h) Any material or article forming part of a house or improving of any real property.

CHAPTER III. GENERAL PENAL PROVISION

Section 34.Violation of any provision of his Code. Not otherwise specifically provided for
shall subject the offender whether purchaser or seller to a fine of not exceeding Five
Thousand Pesos (P5,000.00) or imprisonment of not more than six (6) months, or both,
at the discretion of the Court. In case of insolvency, in case where the penalty carries a
fine, the offender/offenders shall suffer subsidiary imprisonment at the rate of one day
imprisonment for every peso of the fine. If the violation is committed by a corporation,
firm, partnership, or any juridical entity, the president, vice-president, general manager
or any person entrusted with the administration thereof at the time of the commission of
the violation shall be held responsible or liable therefor.

The penalty or fine and imprisonment, or both, shall not relieve the offender from
the payment of city tax, fee or change imposed by this code, which tax, fee or charge
may have become due and payable.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 216

CHAPTER IV. FINAL PROVISIONS

Section 35. Definition of Terms – All words and phrases in this Code shall be
construed in their ordinary sense and with the meaning commonly attributed to them or
as defined, interpreted and applied in the National Revenue Code and the Local
Government Code. However, If the literal interpretation leads to a manifest contradiction
of the apparent purpose of this Code, It is the intention and not the word which must
prevail.

Section 36. Applicability Clause –all other matters relating to the revenue herein
collected shall be governed by the pertinent provisions of laws and other provisions.

Section37. Rules and Regulation – The City Treasurer, with the approval of the City
Mayor, shall issue such rules and regulations as maybe necessary for the
implementation and enforcement of this Ordinance, subject to the concurrence of the
SannguniangPanlungsod.

Section 38.Separability Clause – If, for any section or provision of this Code shall be
held to be unconstitutional or invalid by any court of competent jurisdiction, or by the
Secretary of Justice, such judgment shall not affect or impair the other provisions
thereof which shall continue to be on force and effect.

Section 39. Repealing Clause – All ordinances, rules and regulations, r part thereof, in
conflict with, or inconsistent to the provisions of this code are hereby repealed or
modified accordingly.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 217

Section 40.Effectivity. This Ordinance shall take effect retroactive January 01, 1996
Enacted by the SanguniangPanlungsod, City of General Santos in its 2 nd Regular
Session held January 11 and 12, 1996.

CERTIFIED CORRECT:

ROLANDO G. DE LEON
City Secretary

ATTESTED BY:

PEDRO B. ACHARON, JR.

Councilor
Presiding Officer

APPROVER BY THE HONORABLE CITY MAYOR ON January 19. 1996.

ROSALITA T. NUNEZ, MNSA

City Mayor

EXCERPT FROM THE MINUTES OF THE 24th REGULAR SESSION OF THE

SANGGUNIANG PANGLUNGSUD,CITY OF GENERAL SANTOS CITY HELD AT
THE SESSION HALL ON THUSDAY,DECERMER 14,1995.

PRESENT:
Hon. Elizabeth B. Bagonoc Councilor & President Officer
Hon. Pedro B. Acharon Jr. Councilor (President Pro-Tempore)
Hon. Gabriel Francis GLENNVILLE
N. GONZALES -do (2nd Asst. Floor Leader)
Hon. Oscar A. Dinopol -do-
Hon. Mario B. Mariano -do-
Hon. FlorentinaCongson -do-
Hon. Dominador A. Lagare -do-
Hon. Rodrigo B. Olarte -do-
Hon. ArnulfoAparente -do-
Hon. Emilio C. Ferolin -do-
Hon. Jose C. Natividad III -do-
Hon. Jfromacinto C. Acharon -do-
ABSENT:

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 218

Hon. Milda C. Falgui Vice-Mayor
(OIC-City Mayor‟s Office)
Hon. Alice V. Posadas Councilor
Hon. Roel L. Granfon -do- (On Leave)

WHEREAS, presented to the City Council was the proposed General Santos City
Revenue Code of 1995 embodying among other under Article B of Chapter II hereof,
The Fair Market Value of Properties;

NOW, THEREFORE, after exhaustive deliberation on the matter, on motion of

Councilor Oscar Dinopol and duly seconded by Councilors Mario Mariano, Emilio
Ferolin, FlorentinaCongson and Gabriel Francis Glennville Gonzales, be it

RESOLVED, as it is hereby resolved to adopt the following ordinance:

ORDINANCE No. 12
Series of 1995

AN ORDINANCE ADOPTING AND APPROVING THE SCHEDULE OF FAIR MARKET

VALUE OF PROPERTIES AND IMPROVEMENTS AS EMBODEDUNDER THE
PROPOSED GENRAL SANTOS CITY REVENUEW CODE OF 1995.

Be it ordained by the Sangguniang Panlungsod of General Santos City, that:

EXCERPT FROM THE MINUTES OF THE 24th REGULAR SESSION OF THE

SANGGUNIANG PANGLUNGSUD,CITY OF GENERAL SANTOS CITY HELD AT
THE SESSION HALL ON THUSDAY,DECERMER 14,1995.

PRESENT:
Hon. Elizabeth B. Bagonoc Councilor & President Officer
Hon. Pedro B. Acharon Jr. Councilor (President Pro-Tempore)
Hon. Gabriel Francis GLENNVILLE
N. GONZALES -do (2nd Asst. Floor Leader)
Hon. Oscar A. Dinopol -do-
Hon. Mario B. Mariano -do-
Hon. FlorentinaCongson -do-
Hon. Dominador A. Lagare -do-
Hon. Rodrigo B. Olarte -do-
Hon. ArnulfoAparente -do-
Hon. Emilio C. Ferolin -do-
Hon. Jose C. Natividad III -do-
Hon. Jacinto C. Acharon -do-
ABSENT:
Hon. Milda C. Falgui Vice-Mayor
(OIC-City Mayor‟s Office)
Hon. Alice V. Posadas Councilor
Hon. Roel L. Granfon -do- (On Leave)

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 219

 WHEREAS, presented to the City Council was the proposed General Santos City
Revenue Code of 1995 embodying among other under Article B of Chapter II hereof,
The Fair Market Value of Properties;

NOW, THEREFORE, after exhaustive deliberation on the matter, on motion of

Councilor Oscar Dinopol and duly seconded by Councilors Mario Mariano, Emilio
Ferolin, FlorentinaCongson and Gabriel Francis Glennville Gonzales, be it

RESOLVED, as it is hereby resolved to adopt the following ordinance:

ORDINANCE No. 12
Series of 1995

AN ORDINANCE ADOPTING AND APPROVING THE SCHEDULE OF FAIR MARKET

VALUE OF PROPERTIES AND IMPROVEMENTS AS EMBODEDUNDER THE PROPOSED
GENRAL SANTOS CITY REVENUEW CODE OF 1995.

Be it ordained by the SangguniangPanlungsod of General Santos City, that:

SECTION 1.The Schedule of Fair Market Value of Properties and Improvements as

embodied under the proposed General Santos City Revenue Code of 1995 is hereby
adopted and approved. To wit:

FAIR MARKET VALUE OF REAL PROPERTIES

1. a. – Pursuant to Sec. 212 of Republic Act 7160, otherwise known as the Local
Government code of 1991. Which is the Preparation of Schedule of Current and Fair
Market Values of Lands, Improvements and the Unit Cost of Buildings and other
Structures as hereby prescribed as the basis of appraisal and assessments of real
properties situated within the territorial boundary of the City of General Santos, to take
effect January 1, 1996

By virtue of the Zoning Ordinance of the City of General Santos, adopted under
Ordinance No. 35, Series of 1989, the following values shall be applied, actual use
notwithstanding, as follows:

I.URBAN LANDS

A.CITY PROPER

I.COMMERCIAL, INDUSTRIAL, AND RESIDENTIAL LANDS

I.DADIANGAS EAST,WEST, NORTH, AND SOUTH:

COMMERCIAL/RESIDENTIAL LOTS

Roxas Avenue/Pendatun Avenue

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 220

 a) East Drive – from Osmena Street
Going N to the National Highway 3,000.00

b) West Drive now Pendatun Avenue –

From OEMs St. going into National Highway 3,000.00

c) Roxas Rotunda 5,000.00

Santiago Boulevard

a) From P, Acharon Blvd. Going

N Magsaysay Avenue 6,000.00

b) Second lot from intersection with

Magsaysay Ave. to Naranjita Street 5,000.00

c) Second lot from intersection

w/ Naranjita St. to Artemio Ramos
formerlyLapu-lapu Street 4,000.00

d) Second lot From intersection

W. Lapu-lapu Street to Laurel Street 3, 000.00

e) Second lot form intersection

w/ Laurel St. up to the National Highway 3,000.00

Magsaysay Avenue

a) From the intersection w/ Atis St.

Going W up to intersection w/ Salazar St.
Except those abutting Pioneer‟s Ave. Which
Are classified higher 4,000.00

b) Second lot from Salazar Street going E

Up to intersection w/ Niyog Street 3,000.00

c) 2nd lot from Niyog St. going E

Up to 2nd lot from intersection
With Mansanitas St. 3,000.00

d) 2nd lot from Papaya St. going W

Up to the Chinese School 3,000.00

e) Mansanitas Street going E up to the

Intersection w/ 2nd lot from Ilang-ilang 3,000.00

Acharon Boulevard

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 221

 a) From Santiago Blvd. going
W to West Side Street 6,000.00

b) To 2nd lot from West Side St.

Mansanitas Street 5,000.00

c) 2nd lot from intersection w/

Mansanitas St. going W to Saging St. 4,000,00

d) From Saging St. going W up to

Papaya St. including Kimball
Plaza, except lost abutting
Pioneer‟s Ave. which Are
Classified higher 5,000.00

e) 2nd lot from Papaya St.

Going W to Gensan Santos Park 4,000.00

f) Around the periphery of

Gensan Santos Park 2,000.00

Pioneer Avenue

a) From Acharon Blvd. going

N to the intersection w/ Roxas Rotunda 6,000.00

Caganpang Street

a) 2nd lot from Santiago Blvd.

Going W to West Side St. up
To Datu Complex 6,000.00

b) 2nd lot from West Side St.

Going W to Mansanitas St. 3,000.00

c) 2nd lot from Mansanitas St.

Going W to Saging St. 2,000.00

Mansanitas Street

a) 2nd lot from Acharon Blvd.

Going N to Cagampang St. 3,000.00

Westside Street

a) From Acharon Blvd.

Going N to Cagampang St. 6,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 222

Veterans Street

a) 2nd lot from intersection w/

Mansanitas St. going to W
To 2nd lot from Salazar St. 2,000.00

De Dios Street

a) 2nd lot from intersection

w/ Ilang-ilang St. going
toMansanitas St. 2,000.00

Daproza Avenue

a) 2nd lot from intersection

w/ Pendatun Ave. going W
to Quezon Ave. 2,000.00

b) 2nd lot from intersection w/

Quezon Ave. going W to Gen.
Santos Terminal 1,300.00

Osmena South

a) 2nd lot from intersection w/

Roxas East Ave. going To E to
Intersection w/ Quirino Ave 1,300.00

b) 2nd lot from intersection w/

Quirino Ave. going E to
Waling-waling st. 1,100.00

J.P Laurel Avenue

a) From intersection w/ Quirino

Ave. going W to Quezon Ave.
Except lost abutting Pendatun
&Roxas Avenues which are
Classified higher 1,500.00

b) From intersection w/ Quirino

Ave. going WtoPii St. 1,300.00

c) 2nd lot from intersection w/

Pili St. Going W to Obrero St.
Bulaong Blvd. & PI Compound 1,000.00

d) 2nd lot from intersection w/

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 223

 Quirino Ave. going E to
Ilang-ilang 1,300.00

National Highway

a) From Santiago Blvd. going W

To Roxas East Ave. 3,000.00

b) From Roxas East Ave. going W

To Bayabas St . 2,000.00

c) 2nd lot ffomBayabas St. going

Wto STM Mega Shell 1,300.00

d) 2nd lot from STM Mega Shell

Going W to Silway Bridge 900.00

Pili, Balagtas, Obrero, Bayabas, Macopa, Recto and

BalimbingStreet,Durian,Mangustan, and LanzonesSteerts

a) 2nd lot intersection w/ National

Hi-way going S up to the 2nd
Lot form its intersection
w/ Laurel St. 700.00

b) 2nd lot from intersection w/ Laurel St.

Going down S to Santol, Tieza St. and
Balagtas St. except lots along C.M Recto 900.00

Sampaguita, Chapaca, Camias, and Ilang-ilang Streets

a) 2nd lot from intersection w/

National Highway going down S
up to 2nd lot from its intersection
w/ Laurel St. 700.00

b) 2nd lot from intersection w/

Laurel St. going down down S to
Lapu-lapu St. now Artemio
Ramos Street 900.00

c) Along Camias Street from

Camachili St. to Guinto St. 1,000.00

Waling-waling, Ilang-ilang, Mansanitas, Gumamela

and Rosas Street

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 224

 a) From intersection w/ Lapu-lapu St.
Going down S to the 2nd lot from Naranhita
Street, thence going further Sto 2nd lot
From Magsaysay Ave. 900.00

b) Naranjita St. – 2nd lot from Quirino Ave.

Going E to Ilang-ilang St. 1,100.00

c) Ilang-ilang St. – 2nd lot from

Magsaysay Ave. going up N to
Naranjita St. 1,000.00

Pina, Santol, TiezaBalagtas Street

a) 2nd lot intersection w/ Quezon

Ave. going E to the intersection
w/ Recto St. &Balimbing St.
nowAbdola St. 900.00
Sampaloc Street

a) From the outskirts of Acharon

Subd. Going Eup to the 2nd
Lot from the intersection w/
Lukban St. 900.00
Rambutan, Kadulasan and Camachili Streets

a) From the intersection w/

Sampaguita St. &Champaca
St. going E up to the Intersection
w/ Ilang-ilang Street 700.00
Lapu-lapu Street (Artemio Ramos Street)

a) 2nd lot from Roxas East going

E to Ilang-ilang St. 1,000.00

Kasoy, Zapote, and Camias Streets

a) From tye intersection w/

Sampaguita St. Champaca St.
Going E up to the Second lot
From the intersection w/
Ilang-ilang St. 900.00

Naranjita and De la Paz Streets

a) From the intersection w/ Norte

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 225

 Dame for girls compound going
E up 2nd lot from Quirino
Ave. also along Marang up to
Ilang-ilng St. 1,000.00

Quezon Avenue

a) From the intersection w/ Road

At Chinese School going W
Turn to N to 2nd lot from
Daproza Ave. 1,000.00

C.M Recto Street

a) From Sampaloc St. going N

To Velasquez St. 1,000.00

Quirino Avenue

a) 02nd lot from the intersection w/

Magsaysay Avenue going N to
toOsmina St. 1,300.00

b) Second lot from the intersection

w/ Osmina St. going N to
Laurel St. 1,100.00
Atis Street

a) From the intersection w/

Magsaysay Ave. going N then
NW to Quezon Ave. 1,000.00

b) Second lot from Magsaysay Ave.

Going S to intersection w/
Back of Kimball Plaza 900.00

Papaya Street

a) From property lines of Kimball

Plaza going N to the intersection
w/ 2nd lot at Magsaysay Ave. 2,000.00

b) Anonas&LukbanSts. From Atis

St.going Ne to Roxas Rotunda 1,000.00

c) Second lot from intersection w/

Magsaysay Ave. going N to the

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 226

 Intersection w/ Anonas St. 900.00

Obrero, Bulaong, and AcharonSubd.

a) Lots fronting Bulaong Public

Market & Terminal 900.00

b) Interior lots at bulaong,

Obrero&Acharon 700.00

Silway, Cawa, and Neighborhood

Association
Salazar St.

a) Second lot from Acharon Ave

Going up N to Magsaysay Ave. 2,000.00

b) 2nd lot from Magsaysay

Ave. to Beatiles St. 1,100.00

Beatiles Street

a) Fronting NDDF Girls and Parish 1,000.00

b) 2nd lot from Magsaysay Ave.

Going Up N to Beatiles St. 1,000.00

Veterans Street

a) Second lot from the intersection

w/ Saging St. going E to the
intersection w/ 2nd lot at
Mansanitas St. 1,000.00

Niyog, and Beatiles Street

a) Second lot from the intersection

w/ Magsaysay Ave. going
S to Veterans St. 900.00

SUMMARY OF MARKET VALUES FOR BARANGAY DADIANGAS NORTH,

EAST, WEST, AND SOUTH

a. Commercial Lands Value/Square Meter

Sub-Classification 1992 Code

st
1 Class 6,000.00 C-1

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 227

 nd
2 Class 5,000.00 C-2
rd
3 Class 4,000.00 C-3
th
4 Class 3,000.00 C-4
th
5 Class 2,000.00 C-5

b. Residential Lands
st
1 Class 3,000.00 R-1
nd
2 Class 2,000.00 R-2
rd
3 Class 1,900.00 R-3
4th Class 1,300.00 R-4
th
5 Class 1,200.00 R-5
th
6 Class 1,100.00 R-6
th
7 Class 1,000.00 R-7
th
8 Class 900.00 R-8
th
9 Class 700.00 R-9
th
10 Class 500.00 R-10

2. BARANGAY BULA

RESIDENTIAL LOTS

Per Sq. M.

Rizal Street

a) All lots within TS-11 -000031-D

Within Zone 1,3,4,5, and 6
Along Rizal St. the Shoreline P 420.00

b) All lots along Zone 8 including

Shore along Rizal St. 360.00

Tilapia Street

a) Along lots in Zone 2, 7

Fronting Tilapia St. 220.00

b) Lots in Zone 2, 3, 4, 5
& 7 fronting the Plaza 360.00

c) Interior lots in Zone 7 & 8 220.00

d) Fishermen‟s Village &
Rajah Muda 420.00

P. Acharon Boulevard

a) From CabeSubd. Going E

To G. Misa St. 1,220. 00

b) 2nd lot from G. Misa St./Rizal

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 228

 Ave. going E to Disquitado,
Damicog, Aumentado&
Casquejo Property 360.00

c) PI Subdivision/etc. 170.00

Subdivision

a) Interior lots at Santiago

Blvd. Blk. 2, 3, 4, 56, 7, & 8
And Alunan Subdivision 780.00

b) Cabe& Gonzales Subdivision 800.00

INDUSTRIAL/COMMERCIAL LOTS
Per Sq. M.

Santiago Boulevard

a) From Acharon Blvd. going N

To Magsaysay Ave. 6.000.00

b) 2nd lot from intersection

w/ channelized road 5,000.00

Acharon Boulevard

a) 2nd lot from Santiago Blvd. going E

To Boundary w/ CabeSubd. Including
Caltex. Depot Property
Coca Cola & Fish Landing 1,800.00

3. BARANGAY LAGAO AND CITY HEIGHTS

Per Sq. M

Along National Highway

a) Along Santiago Blvd. going W

toRoxas East Ave. 3,000.00

b) From Roxas East Ave. going W

To bayabas St. 3,000.00

c) 2nd lot from Bayabas St. up

to STM Mega Shell 2,000.00

d) 2nd lot from STM Mega Shell

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 229

 Going W to silway River 1,300.00

e) 2nd lot from Santiago Blvd.

Going W to Llido St. up to
NFA 1,600.00

J. Catolico Sr. Avenue

a) Lots fronting J. Catolico Ave.

At Cabe, L Llido& P. Llido
Property, Gaisano& SOCOTECO
Up to Mateo Property 3,000.00

b) 2nd lot from Mteo Private

Road up to NFA 3,000.00

c) 2nd lot from NFA up to J.

Misa St. 2,000.00

d) 2nd lot from J. Misa St. to

Ardonia St. 1,000.00

e) 2nd lot from Ardonia St. to

Junction of Buayan/Davao
Road 560.00

Paredes Street

a) J. Misa St. going E to

Napala St. HicbanSubd. 280.00

San Pedro Street

a) 2nd lot from J, Catolico St.

To San Pedro St. 280.00

b) 2nd lot from J. Catolico St.

Going N to Colina St. 280.00

Cabel Street (NLSA E)

a) 2nd lot from J. Catolico St.

Going E to PurokPag-asa 520.00

Tiongson Street

a) 2nd lot from J. Catolico Ave.

Going W to Llido St. 360.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 230

 b) 2nd lot from J. Catolico Ave.
Going E to Napala St. 360.00

Rivera Street

a) 2nd lot from J. Catolico Ave.

Going E lot to Ladera 360.00

b) From Ladera St. going SE to

Paredes St. 280.00

c) 2nd lot from intersection

w/ an unnamed St. going SE along Natividad, Yumang
up to the intersection and Napala St. w/ Paredes St. 280.00

Geronimo Street
a) 2nd lot from the intersection W/ Ladera St. going to E up to
The intersection w/ Napala St. 280.00

Ladera Street

a) 2nd lot from the intersection

w/ Rivera St. going to E to the
intersection w/ Napala St. 280.00

Capareda Street

a) 2nd lot from the intersection

w/ J. Catolico Ave. going SW
to the intersection w/ the
unnamed street 520.00

b) 2nd lot from the intersection

w/ unnamed street going SW to
intersection w/ Paedes Street 320.00

Ardonia Street

a) 2nd lot from intersection

w/ J. Catolico Ave. going E
toBalite/Pag-asa 280.00

Natividad Street

a) 2nd lot from intersection

w/ J. Catolico Ave. going
SE to intersection w/

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 231

 Unnamed St. 320.00

b) 2nd lot from intersection

w/ unnamed St. going SE to
intersection w/ Paredes St. 280.00

Capareda and Pivera Streets

a) 2nd lot from J. Catolico Ave.

Going W to intersection w/
Sta. Cruz Street 320.00

Colina Street

a) 2nd lot from Sta. Cruz St.

Going NW to 2nd lot from
San Pedro Street 280.00

San Pedro Street

a) 2nd lot from J. Catolico Ave.

Going W/up to St. Josept 280.00

b) 2nd lots from St. Joseph St.

Going N up to Llido St. 220.00

Misa Street

a) 2nd lot from intersection w/

J. Catolico Ave. going N to
St. Josept Street 280.00

NLSA Avenue

a) 2ndloty from intersection w/

J. Catholic Ave. going w/ to
Intersection w/ Ventilation Street 320.00

b) Interior lots along NLSA Ave.

fronting farm lots along
Odi Street 180.00

c) 2nd lot from intersection w/

Ventilacion St. going up to
The Boundary w/ Sn. Kidra
Near Sta. Telesita St. 240.00

d) Interior lots along

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 232

 F. Santos St. 200.00

Residential Subdivision

a) Villa Consuelo
Marin, Queenies, Provido
&Elevenciado 800.00

b) Paulino& Leon Llido

Subd.,Cabe 800.00

c) Dad. Heights & Toledo 640.00

d) Santos, Munda, Jearamec 640.00

e) Tupas, Soriano Morales

Paralejas& Elma Subd. 520.00

f) DBP, Guino-o, Mateo Subd. 280.00

g) Pacheco, Zaldivar, Tuazon,

Fagui, Helmosa Rogan
Countryside Subd. (104) Hicban
&FAlguiSubd.Villarosa, Country Homes,
Rosario Village 240.00

h) Balayo, Valesquez, Artates,

Diaz, Carcon and Ascue 200.00

i) Cyril Ang, Pag-asa, Balite,

Lagman, Denoga 220.00

j) Bugarin, Yanson, Anas

Solomon, Natad, etc. 180.00

COMMERCIAL/INDUSTRIALLOTS
I.Santiago Boulevard

a) From channelized intersection

w/ Alunan St. going N to
Naranjita Street 5,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 233

 b) 2nd lot from Naranjita
Going N to Lapu-lapu St. 4,000.00

c) 2nd lot from Lapu-lapu St.

To Laurel St. 3,000.00

d) 2nd lot from Laurel Street

To national Highway 2,000.00
National Highway

a) 2nd lot from intersection w/

Santiago Blvd. going E up
To Llido St. up to NFA 1,600.00

J. Catolico Sr. Avenue

a) Lots Fronting J. Catolico Ave.,

At Cabe, L. Llido&P.Llido
Property, Gaisano up to Mateo
Property & Lot 1346 (KCC) 3,000.00

b) After KCC to NFA 2,000.00

c) BARANGAY LABANGAL/CALUMPANG

RESIDENTIAL LOTS

Road to Calumpang and Kiamba

a) All lots at TS-11-000007

(112) (TD# 67435) 560.00

b) All lots at TS-50 200.00

RESIDENTIAL/SUBDIVISION LOTS

a) Fernandez 430.00

b) From the edge of Fernandez

Property up to Bayanihan
Lumber including Tesoro,
Acharon Village Rivas, PNB,
Cahilsot& BLISS 280.00

b. Along Nat‟1. Highway, Espina

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 234

 Subd.Catapang, Lanoy,
Amadeo, Ferrer, Marpelia,
Rivas and Obasa 440.00

c) Interior lots at Espina,

Burel, AbdurazakSubd. 240.00

d) Acharon,PiangSubd. Saway,
etc., at Malok, Alcones, Crisostomo 160.00

COMMERCIAL/INDUSTRIAL LOTS

a) From Makar Wharf to the inter-

section w/ road to Kiamba,
Calumpang, as well as from
Kiamba to Calumpang going N
including Seranillo Property 1,800.00

b) Interior lots occupied by

SOPROCOR, FORTURE Cigarettes,
etc. 1,220.00

c) From General Milling, Dole

RFM up to Makar River, Cantoja,
Espina, Leyva Property 1,120.00
Along National Highway (Hadano Avenue)

a) From PC Checkpoint going S to

Seranillo Property & going E to
Silway River 600.00

5. BARANGAY SAN ISIDRO

RESIDENTIAL LOTS

a) From the boundary with Brgy. Lagao

at UCCP junction following NLSA
Ave. going W to the end of
Pls-209-D-10 or 1st Barrio 160.00

b) All interior lots fronting farm lots 130.00

RESIDENTIAL SUBDIVISION

a) Delmar, Villegas, Manansala, Delfin,

Babasa, Purok Manga, &PurokMalakas 220.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 235

 b) Lacap, Nunez, Kimball, Coronel,
Delos Reyes, Perez, etc. 140.00

c) All others, apply 1.6 factor to 1988 value (TD#64511)

6. BARANGAY BUAYAN

SUBDIVISION AND HOMELOTS

a) BuayanTownsite TS-11-000058-D,
DBP Subd. Vega and Demonteverde
Subd.&Homelots along Highway 120.00

7.BARANGAY BALUAN

a) CCS-464, Valiente&Munasque
Subd., etc. 120.00

8.BARANGAY LIGAYA

a) Bo. Site 80.00

9. BARANGAY KATANGAWAN 120.00

10. BARANGAY CONEL

a) Bo. Site 50.00

11.BARANGAY MABUHAY

a) Bo . Site, MalayangNayon,
Habitat, etc. 60.00

12.BARANGAY APOPONG

a) Roca and David

PCIB, Ibad, Baclig, Cornelio
Paidumama, Marte, Sto. Nino 120.00

b) New Society, Sugod, Yu 160.00

c) Springville and FildenSubd. 240.00

13.BARANGAY SINAWAL

a) Lansang Village,
Bay Homes 200.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 236

 b) Ong Ante Subd. & Bermuda 100.00

c) Arreglado, Yusaville,
Caboay 50.00

14.BARANGAY SAN JOSE 60.00

15. BARANGAY TINAGACAN 60.00

16. BARANGAY BOTEMELONG/UPPER LABAY 40.00

17.BARANGAY TAMBLER/FATIMA

a) Industrial/Residential/Comm‟1.
along Highway 160.00

b) Industrial/Residential/Comm‟1
interior lots 100.00

c) Uhaw/Fatima & untitled

residential lots 50.00

18. BARANGAY SIGUIL

a) Industrial/Residential
Subdivision lots/Recreational
lots along National Highway 120.00

b) Brgy. Site/untitled lots 50.00

Memorial Park

Provided that portion of industrial lots exceeding 15 meters from the highway or the
sea-shore shall be appraised at 75% of Base Value along the road.

II. AGRICULTURE LANDS, PLANTS, AND AGRIBUSINESS LANDS

Fair Market Value

AGRICULTURAL LANDS: Per Ha.

1. Irrigated
Riceland P 110,000.00
Corn land/Sorghum 57,000.00
Horticultural 50,000.00
Banana land 80,000.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 237

 Coconut land 32,000.00
Cotton Plantation 45,000.00

2. Non-Irrigated

Riceland P 38,000.00
Cornland/Sorghum 38,000.00
Horticultural 50,000.00
Banana land 80,000.00
Coconut land 32,000.00
Cotton Plantation 45,000.00

PLANTS:

Per Tree

1. Banana Plants 64.00

2. Coconut Tree (Fruit bearing) 320.00

AGRI-BUSSINESS LANDS:

1. Titled Grazing Land

A-17 to 18 10,000.00

2. Pasture Lease Areas

A-19 to 21 9,000.00

3. Saltbed
A-22 to 23 73,000.00

4. Piggery/Cattle Fattening 80,000.00

5. Poultry 60.000.00

6. Prawn Pond/Bangus/Tilapia Ponds 280.000.00

c) OTHER-TD – 45945/P43,000.00 – „87

Assessment Level (depends on actual use/

Zoning Classification) 140,000.00

OTHERS – Lands in semi-urban area fit for residential, industrial

And commercial use but presently utilized for agriculture purposes.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 238

 ADJUSTMENT TO AGRICULTURAL LANDS

Types of Roads:

a) Provincial or National Highways – No deduction from basic value of 100%

b) For other all – weather roads – 3% deduction from basic value of 100%
c) For Dirt Roads – 6% deduction from basic value of 100%
d) For no road outlet – 9% deduction from basic value 0f 100%

Provided, that one title is assessed as one title.

III. BUILDINGS AND STRUCRTURES

MARKET VALUE OF BUILDING COST AS OF 1994 FOR THE 1995 General
Revision of Assessment
(Unit Cost in Pesos per Square Meter or Floor Area)

(1) (2) (4) (8) (9) (10) (11)

ONE TWO APARTMENT GARAGE SCHOOL HOTELS THEATER
FAMILY FAMILYLAUNDRY BUILDING HOSPITALS CHURCH

TYPE OF CLASS DWELLING DEWILLING BOARDING GUARD BASIC STRUCTURE

OF LODGING HOUSE RESTAURANT BLDG.
CONDOMINIUM
OFFICE BLDG
(3) (6) (7)
MULTIPLE PENSION Row House
DWELLING HOUSE Accesoria

1. REINFORCE A 4890 4540 4350 3800 4540 5080 5050

CONCRETE B 4440 4080 3900 3360 4170 4620 4620
2. SEMI-CONCRETEC45 3980 3630 3440 2900 3730 4170 4170
A45 3530 3260 2990 2620 3760 3630 3630
3. TEMPORARY B 3240 2990 2720 1240 2990 3360 3360
OR MAKESHIFT
C 2990 2720 2450 2080 2720 3080 3080
D 2720 2450 2170 2170 2450 2810 2810
A 2450 2080 1900 1540 2170 2540 2540
B 2170 1810 1630 1260 1900 2270 2270
C 1900 1540 1360 1000 1630 2000 2000
E 1360 1000 500 1450
1000

MARKET VALUE OF BUILDING COST AS OF 1994 FOR THE 1995 General

Revision of
Assessment
(Unit Cost in Pesos per Square Meter of Floor Area)

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 239

 FACTORY (12) (13) (14) (15) (16) (18) (19)
BODEGA MARKET GYMNASIUM RECREATION LUMBER GASOLINE SWIMMING
INDUSTRIAL AND AND HALL YARDS STATION POOL
PLANTSHOPPING COLISEUM BOWLING
CENTRE LANES
(17)
PIGGERY
AND
POULTRY SWINE

TYPE OF A 2990 4170 3800 3980 2990 3630 2350

STRUCTURE B 2720 3720 3360 3360 2720 3180 2080
C 2450 3260 2890 3080 2450 2720 1730
1. REINFORCED A 2170 2990 2450 2620 2170 2350
CONCRETE B 1900 2720 2170 2350 1900 2000
C 1630 2450 1900 2080 1630 1730
2. SEMI-CONCRETED 1360 2170 1630 1810 1360 1450
A 1090 1900 1360 1540 1090
3. STRONG B 810 1630 1090 1260 810
MATERIALS C 670 1360 1090 990 700
D 490 1090 540 720 580
810 450 500 430

NOTE: In excess of 1 storey, second storey multiply 70% of BV, third storey& above
multiply 60% of BV, times the floor area per storey.

FOUNDATION: (In excess of three storey): type I. Foundation area x P130.00 x number
of excess area.
Type II. Foundation area x P 90.00 x number of exces area.

SCHEDULE OF VALUES FOR BUILDING & STRUCTURES – 1994

KIND Value/sq. m.

1. COMMERCIAL & RESIDENTIAL PAVEMENTS

a) Plain 4‟‟ thick concrete slab P 140.00

b) 4‟‟ concrete slab w/ plain color 170.00
c) For every inch thick of concrete
pavement over 4‟‟ – add 35.00

2. LIGHT INDUSTRY PAYMENT (Service and Factories)

a) 3‟‟ ready mixed pavement 140.00

b) 4‟‟ w/1/w” round bars for
Temperature reinforcement 210.00

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 240

 3. HEAVY INDUSTRY CLASS “A” CONCRETE PAVEMENT

6” with 1/2" round bars temperatures

Reinforcement 260.00

4. FLOORING: Add to base value

a) Vinyl tiles 170.00
b) Crazy-cut marble, granolitic, marble 500.00
c) Molave wood tiles 410.00
d) Narra wood tiles 375.00

5. WALLING PARTITION: And to base value

a) Marble 500.00
b) Wash out and other similar finish 225.00
c) Narra and similar panel 400.00

6. CEILING

a) Ordinary to be computed
b) Luminous on a
c) Narra case to case basis

7. GLASS PANELING WITH ALUMINUM FRAME

a) Ordinance size 600.00

b) Extra size 1,000.00

8. CARPORT covered without wall 30% of Base Value

9. GARAGE 45% OF Base

Value

10. MEZZANINE 60% Of Base Value

11. TERRANCE

a) Covered 40% of BV
b) Open 20% of BV

13. ROOF DECK 40% of BV

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 241

 a) Covered (no siding) 35%-40%of BV
b) Open 20% of BV

14. ROAD PAVEMENT/ HIGHWAY 8” thick “A” ,Porland P 2M/km

a) Cement 7M wide x 1,000 M along P 285.0C/sq.m.

b) Asphalt (3 course) P 90.00/sq.m.

15. ROOFING-CLAY TILES/ASBESTOS-

and 10% to BV 11% of BV

16. BASEMENT

a) Residential Bldg. 70% of BV

b) High Rise Bldg. 40% of BV

17. BALCONY

18. CONCRETE HOLLOW BLOCK WALLS/SQ. M. OR SURFACE AREA,

CLASS “B”40-41

a) 4” CHB w/ plaster finish both sides w/ rein bars ½ 250.00/sq.m.

b) 4” CHB w/ out plaster finish -do- 210.00/sq.m
c) 6” CHB w/ plaster finish -do- 280.00/sq.m.
d) 6” CHB w/ out plaster finish -do- 240.00/sq.m

19.APITONG FENCE WITH APITONG POST SET

ON CONCRETE FOUDATION 270.00/In.m

20. YAKAL FENC EWITH YAKAL POST SET

ON CONCRETE FOUDATION 340.00/In.m.

21. WROUGHT IRON GRILLS (Decorative) 720.00/sq.m.

22. ROUND BAR IRON GRILLS/43 600.00/sq.m.

23. GATES – 2 METER HIGH/43 (decorative)

a. Plain w/ round bars P 1,660.00/In.m 830.00/sq.m

b. Round bars 1,330.00/In.m 660.00/sq.m

24. FOUDATION: Building in excess of 3-storey

a) Type. I – Value of Founding = Foundation Area x P 130.00

X Number of Excess Floors
b) Type II – Value of Founding = Founding Area x P 90.00 X

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 242

 Number of Excess Floors

25. BUILDING IN EXCESS OF 1 – STOREY /39

a) For 2nd Storey use 70% of BV

b) For 3rd and other stories use 6% of BV

26. SHAPE FACTOR: Building with /39

a) Rectangular/square shape – multiply BV x 100%

b) L-Shape – multiply BV x 103%
c) C-Shape- multiply BV x 113%
d) H-Shape – multiply BV x 119%

27. HIEGHT FACTOR – STANDARD HIEGHT OF 9 FEET OR 3 METERS

a) For every foot over 9 feet add 5% to BV

b) For every foot short of 9 feet height deduct 5% of BV

28. The appraisal of machineries shall be governed by Sec. 224 of RA 7160

29. Extra toilet and bath – in encase of 1 CR P 7,000.00/unit

Pursuant of Sec. 38 page 25 of Local Assessment Regulation No. 1-92, the

Following structures/building shall be grouped into the following:

A, RESIDENTIAL BUILDING

a) One-family Dwelling
b) Two-family Dwelling
c) Multi-family Dwelling

B. COMMERCIAL BUILDING

a) Store c) Bank e) Hotel g) Service Station

b) Office d) Theater f) Motel h) Public Garage, etc.,

C. INDUSTRIAL BUILDING

a) Factory b) Sawmill c) Green House, etc.,

D. FARM HOUSES

a) Barn c) Stable e) Green House, etc.,

b) Poultry d) Hog House

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 243

 For purpose of establishing schedule of base unit
construction
Cost, each type of building (say one-family dwelling) shall further be grouped in
accordance with the kind and quality of material used on the constructions, such as
Type I-A to B; Type III-A to D and Type IV. Standard base. Specifications shall then be
prepared, defining and describing each types of building as shown in the sample
hereunder:

TYPES OF BUILDINGS

I. Reinforced Concrete:

a) Structure Steel reinforced concrete columns, beams, the rest same

as I-B.
b) Columns beams, walls, floors and roofs all reinforced concrete
c) Same as “B” but walls are hollow blocks reinforced concrete of tile
roofing

II. Mixed Concrete:

a) Concrete columns, beams and walls – but wooden floor joists,

flooring and roof framing and G.I. roofing, even if walls are in CHB
kitchen and T & B are in reinforced concrete slabs.

b) Concrete columns and beams – but hollow block walls and G.I.
roofings.

c) Concrete columns and wooden beams, hollow block walls, wooden

floor joists, floor and roof framing: and G.I. roofings and second floor
wooden walls.

III. Strong Materials:

a) First group wooden structural framings, floorings, hollow block walls and G.I.
roofing
b) First group wooden structure framings, floorings and hollow block walls on the
first floor, and tanguile walls on the second floor and G.I. roofing.
c) First group wooden posts, girders, girts, window sills and heads, apitong floor
joists and roof framing, tanguile floor and sidings and G.I roofing.
d) Third group wooden structural framings, floorings and sidings, and G.I. roofing.
e) Same as “d” but structural members are substandard.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 244

IV. The temporary makeshift structure – this is the barong – barong type.

Allowable Depreciation for Buildings and Structure – The annual allowable

depreciation allowance for buildings and structure shall be computed on a straight line
method base on the following economic lives:

a) High cost grade residential, commercial

and industrial
buildings………………………………………………………………….100 years

b) Average cost grade residential and

Commercial buildings………………………………………………… 50 years

c) Fair cost buildings………………………………………………………35 years

d) Low cost grade buildings, residential

and commercial buildings………………………………………………25 years

e) Appraisal and Assessment of Machinery:

(a) The fair market value of a brand-new machinery shall be the acquisition cost. In
all other cases, the fair market value shall be determined by dividing the
remaining economic life of the machinery by. Its estimated economic life and
multiplied by the replacement or reproduction cost.

(b) If the machinery is imported, the acquisition cost including freight, insurance bank
and other charges brokerage, arrastre and handing, duties and taxes, plus cost
of inland transportation, handling and installation charges at the present site.

The cost in foreign currency of imported machinery shall be converted to peso

cost on the basic of foreign currency exchange rates as fixed by the Central
Bank.

f. Depreciation allowance for machinery:

For purpose of assessment, a depreciation allowance shall be made for

machinery at a rate not exceeding five percent (5%) of its original cost or its
replacement or reproduction cost, as the case may be , for each year of use:
Provided, however, That the remaining value for all kinds of machinery shall be

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 245

 fixed at not less than twenty percent (20%) of such original, replacement, or
reproduction cost for so long as the machinery is useful and in operation.

Section 2. Assessment Levels – Pursuant to Sec. 218 of RA 7160,

which prescribe the maximum assessment levels, the following assessment levels are
proposed for the different kinds and classes of real properties, viz:
Ord. 08 „94
I. Lands Assessment Level

Class

a) Residential 14%
b) Agricultural 12%
c) Commercial/Industrial/
Agri-Business/Mineral 20%

II. IMPROVEMENT – Structure and Buildings – Sec. 218 (b),

or RA 7160

a) Residential House/ Structures

Market Value Assessment Level

1. O- 175,000 0%
2. Over 175,000 up to 300,000 10%
3. Over 300,000 up to 500,000 20%
4. Over 500,000 up to 750,000 25%
5. Over 750,000 up to 1,000.000 30%
6. Over 1,000.000 up to 2,000.000 35%
7. Over 2,000.000 up to 5,000.000 40%
8. Over 5,000.000 up to 10,000.000 50%
9. Over 10,000.000 60%

b) Agriculture

1. O- 300,000 25%
2. Over 300,000 up to 500,000 30%
3. Over 500,000 up to 750,000 35%
4. Over 750,000 up to 1,000,000 40%
5. Over 1,000,000 up to 2,000,000 45%
6. Over 2,000,000 50%

Commercial/Industrial/
Agri-Business/Mineral

1. O - 300,000 30%

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 2. Over 300,000 up to 500,000 35%
3. Over 500,000 up to 750,000 40%
4. Over 750,000 up to 1,000,000 50%
5. Over 1,000,000 up to 2,000,000 60%
6. Over 2,000,000 up to 5,000.000 70%
7. Over 5,000,000 up to 10,000,000 75%
8. Over 10,000,000 80%

d. Machineries

1. Residential 30%
2. Agricultural 30%
3. Commercial/Industrial/Agribusiness 80%

III. SPECIAL CLASES – Lands, Buildings, Machineries, & Other Improvement

a) Cultural/Scientific/Hospitals 15%

a. Local Water Districts, Government

owner or controlled corporations
engaged in the supply distribution of
water and/or generation and transmission
of electric power, the machineries of which
are exempt from the taxation pursuant to
Sec. 234 of RA 7160 10%

SECTION 3. Miscellaneous Provisions:

a) In Dadiangas as well as urban lots in General Santos City, the

proposed standard depth is 30 meters.

b) Stripping (from the road)

Strip %of Base Value
1st 30 meter strip 100%
2nd 30 meter strip 90%

c) Stripping (from Wharf & Sea Coast)

Strip %of Base Value
1st 30 meter strip 100%
2nd 30 meter strip 90%

d) Corner Influence – The recommended corner influence shall be

10% added to the base value of lot where the higher Schedule of
Value of the intersecting streets occurs.

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 247

 e) Lots convertible to urban lands and that raw lands and without
improvements regardless of size bases on existing City Zonification
shall be classified as other with a Base Value of P 11,00/sq.m. or P
110,000.00

Per hectare and an assessment level based on actual use.

f) Roads or streets in residential subdivisions, unless already donated

and turned over to the government shall be listed separately as
taxable in the name of the subdivision owner or individual lot owner
whose title is in their name and shall be valued on the basis of 60%
of the schedule of value fixed for the lands in the area, Such roads
or streets shall be assessed at twelve percent (12%) of their
appraised value, the computation of which is to be including in the
individual tax of the land owner fronting the street, proportionately.

g) Vacant or idle lands located in purely residential or mixed residential

commercial area shall be classified and assessed as residential. If
such land is located in purely commercial and assessed an
additional 5% idle land tax. In the case of agricultural lands, the
additional idle land tax herein imposed shall be three (3%) of the
assessed value of the land.

h) In the case of agricultural land convertible into urban or subdivision

land in the future, it shall be classified and assessed as agricultural
until such time when it shall have been converted and developed
into commercial, industrial or residential subdivision. This rule shall
also apply to land already approved as subdivision but has not as
yet been actually developed for the purposed, except where the
ownership of each subdivision lot shall have been transferred in
which case the lot shall be appraised at the subdivision rate
prevailing in the vicinity with a 70% factor is applied to it if it remains
undeveloped. Provided, however, that if any portion of the land has
been improved, then it shall be classified as residential and/or
commercial land.

i) Industrial, Commercial and Residential Foreshore Leases shall be

appraised at 50% of the base market value for the land adjoining the
foreshore area.

j) Conformable with Section 15 of the Public Land Law. CA 141

alienable and disposable land even though and while the title still

THE GENERAL SANTOS CITY REVENUE CODE OF 1996 Page 248

 remain in the state shall be subject to real property tax, the
assessment of which must have the approval of the City Mayor.

SECTION 4. Final Provision

Provided that all Assessment Regulation of the Department of

Finance not inconsistent with the provision of RA 7160 on Assessment of Real
Properties such as department Order No. 3-74 and other shall from part of this
Office Order No. 01.92.

Provided finally that where a real property is of a kind not found in

the schedule of value the same shall be appraised independently of said
schedule.
SECTION 5. This Ordinance shall take effect on December 29, 1995.

Enacted by the Sangguniang Panlungsod, City of General Santos

in its 24th and 26th Regular Sessions on December 14 and 29, 1995.

CERTIFIED CORRECT:

ROLANDO G. DE LEON
Secretary to the Sanggunian

ATTESTED BY:

ELIZABETH B. BAGONOC
City Councillors& Presiding
Officer

Approved by Her Honor, the City Mayor on _____________ January 16, 1996.

ROSALITA T. NUNEZ, MNSA

City Mayor

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