Beruflich Dokumente
Kultur Dokumente
January 1, 2009
SANGGUNIANG PANLUNGSOD
WHEREAS, the Local Government Code of 1991 has empowered the City of
Batangas to enact, amend or revise the revenue code;
WHEREAS, the City Government of Batangas for the last seven (7) years has
not amended nor revised the Batangas City Tax Code of 2002, although under Section
191 of the Local Government Code, the City is empowered to revise the rates of taxes
therein contained every five (5) years;
WHEREAS, due to the numerous demands for the delivery of basic services as
provided in Section 17 of the Local Government Code, it has become imperative to
enact a new revenue code;
NOW, THEREFORE, by virtue of the powers vested by law, BE IT
ORDAINED by the Sangguniang Panlungsod in session assembled, that
TITLE I
Introductory and Administrative Provisions and Disposition of Funds
CHAPTER I
Introductory Provisions
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SECTION 1.
Title. This Ordinance shall be known as "THE
BATANGAS CITY REVENUE CODE OF 2009".
SECTION 2.
Scope of Ordinance. This Ordinance shall apply to all
kinds, types or classes of business, trade, occupation or profession on which taxes,
fees, charges and other impositions are authorized to be levied, imposed and collected
by the provisions of REPUBLIC ACT 7160, otherwise known as The Local
Government Code of 1991 and other applicable laws.
SECTION 3.
definitions shall apply.
(a)
"Agricultural Product" includes the yield of the soil, such as corn, rice, rye,
hay, coconuts, sugarcane, 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 process to
preserve or otherwise to prepare said products for the market such as freezing,
fermenting, drying, salting, smoking or stripping for purposes of preserving or
otherwise preparing said products for the market;
(b)
(c)
(d)
"Banks and other financial institutions" shall refer to all kinds of banks and
shall 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 in applicable laws, rules and regulations;
(e)
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(f)
(g)
"Business Agent" includes all persons who act as agents of others in the
transaction of business with any public officer, as well as those who conduct
collecting, advertising, employment or private detective agencies;
(h)
(i)
(j)
(k)
(l)
(m)
(n)
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Philippines.
(p)
(q)
(r)
(s)
"Dealer" means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producers or
manufacturers and the consumers and depends for his profit, not upon the labor
he bestows upon his commodities, but upon the skill and foresight with which
he watches the market;
(t)
"Fee" is a charge fixed by law or ordinance for the regulation and inspection of
a business or activity;
(u)
(v)
"Gay Bar" means an establishment usually open at nighttime where the main
attractions are performances for gays or homosexuals.
(w)
"Gross Sales or Receipts" include the total amount of 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 for the
services performed or to be performed by another person excluding discounts if
determinable at the time of sales, sales return, excise tax and value added tax
(VAT);
(x)
"Hazardous substances" are substances which present either as: (a) short-term
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(z)
(aa)
(bb)
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(dd)
"Karaoke Bar" means an establishment wherein food, liquor and beverages are
served and customers participate using karaoke machines or similar equipment;
(ee)
"Lodging House" means a building where persons are supplied with and
charged for sleeping accommodations only;
(ff)
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(gg)
(hh)
(ii)
"Motor vehicle" means any vehicle propelled by any power other than muscular
power using the public roads but excluding road rollers, trolley cars, street
sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibious
trucks and crane, if not used on public roads, vehicles which run only on rails
and trackers, tractors, trailers and traction engines of all kinds used exclusively
for agricultural proposes;
(jj)
"Municipal waters" include not only streams, lakes, and tidal waters within the
municipality, not being the subject of private ownership and not comprised
within the national parks, public forests, timberlands, forest reserves and
fishery reserves, but also marine waters included between two lines drawn
perpendicularly to the general coastline from points where the boundary lines
of the municipality touch the sea at low tide and a third line parallel with the
general coastline and fifteen (15) kilometers from it. Where the two
municipalities are so situated on the opposite shores that there is less than
fifteen (15) kilometers of marine waters between them, the third line shall be
equally distant from the opposite shores of the respective municipalities.
(kk)
"Night Club" means an establishment open during the night, usually serving
liquors and foods, providing shows, live entertainment, music and space for
dancing, employing hostesses, guest relations officers (GRO's), ago-go
dancers, singers or female entertainers;
(ll)
(mm) "Operator" includes the owner, manager, administrator or any person in charge
or responsible for the operation of a business establishment or undertaking;
(nn)
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"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
CD Technologies Asia, Inc. and Accesslaw, Inc.
(pp)
(qq)
(rr)
"Pub House" means an establishment licensed for the sale and consumption of
beer and
other alcoholic beverages on the premises. Food and refreshments may also be
served;
(ss)
"Residents" refer to natural persons who have their habitual residence in the
province, city or municipality where they exercise their civil rights and fulfill
their civil obligations and to juridical persons for which the law or any other
provisions creating or recognizing them fixes their residence in a particular
province, city or municipality. In the absence of any such law, juridical persons
are residents of the province, city or municipality where they have their legal
residence or principal place of business or where they conduct their business or
occupation;
(tt)
"Retail" means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold which includes
sale from eateries and restaurants and other establishments of similar nature;
(uu)
"Tiangge" refers to a store or outlet that does not have a fixed location and
normally is set up in places like shopping malls, hospitals, office buildings,
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"Vessel" includes every type of boat, craft or other artificial contrivance used or
capable of being used as a means of transportation on water;
(ww) "Video Game Machine Shop or Center" refers to an establishment intended for
amusement or playing games with the use of computers, video game machines,
and other devices through the purchase of tickets, tokens, cards and others;
(xx)
"Videoke Bar, Folk House, Karaoke Bar, Music Lounge" mean establishments
wherein food, liquor and beverages are served and customers participate using
videoke/karaoke machines, video cassettes and/or video machines;
(yy)
(zz)
The definitions of terms in the National Building Code, Fire Code, the
Sanitation Code and other related laws of the Philippines are hereby adopted in this
Code.
CHAPTER II
Administrative Provisions
SECTION 4.
Duty of the City Treasurer to Collect. It shall be the duty
of the City Treasurer to collect either by himself or through his deputies, all taxes,
charges, fees, and all other levies in this Ordinance.
SECTION 5.
License/Permit Necessary. (a) Every type or class of
business and every separate or distinct place of business must be provided with a
corresponding license/permit issued by the Office of the City Mayor. One type of
business, profession, occupation, trade or calling does not become tax exempt merely
by being conducted or operated in the residence or abode of the proprietor or manager
or in the same place with some other business, profession, occupation for which
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license/permit issued by the Office of the City Mayor had already been paid.
(b) It shall be unlawful for any person to open or begin any business, trade, or
occupation or practice any profession or calling for which taxes, fees, charges, or
rentals are authorized to be levied or collected under this Ordinance or to continue the
operation of the same for the ensuing year without first paying the taxes, fees, and
other charges imposed hereunder.
(c) Any tax, fee or charge paid in any locality outside Batangas City for any
business, occupation, trade, profession or calling which is required to be paid in
Batangas City under the provisions of this Ordinance shall be invalid within the
jurisdiction of the City and the same shall not be used as a license/permit to operate
any business in Batangas City.
SECTION 6.
City Mayor's Permit. The City Mayor shall not issue any
permit to operate any new business or continue the operation of existing ones for the
ensuing calendar year unless the owner, operator, proprietor and/or manager thereof
first submits the following:
(a)
A copy of the permit issued by the Office of the City Mayor for the
previous year in case of existing ones.
(b)
(c)
(d)
Clearance from the City Treasurer that the unpaid taxes and fees
have been settled.
SECTION 7.
Fixing Taxes and Manner of Payment. Except as
otherwise provided in this Code, all city taxes are hereby fixed by year; provided
however, that at the option of the taxpayer, the same may be paid in quarterly
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Businessmen by the City Treasurer. (a) The City Treasurer may, by himself or
through any of his deputies duly authorized in writing, examine the books of accounts
and other pertinent records of any person, partnership, corporation, or association
subject to local taxes, fees, and charges in order to ascertain, assess and collect the
correct amount of the tax, fee or charges. Such examination shall be made during
regular business hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
(b) For this purpose, the City Treasurer or his duly authorized representative
may look into cash registers and other documents necessary for the examination.
(c) In case the examination is made by a deputy of the City Treasurer, the
written authority of the deputy concerned shall specifically state the name, address
and the business of the taxpayer whose books, accounts and pertinent records are to be
examined, the date and place of such examination and the procedure to be followed in
conducting the same.
(d) For this purpose, the record of the Revenue District Office of the Bureau
of Internal Revenue shall be made available to the City Treasurer, his deputy or duly
authorized representative.
SECTION 14.
Non-Issuance or Revocation of Permit and Penalty for
Destroying Order of Closure. (a) The City Mayor shall have the power to refuse
issuance of, or revoke a permit on the following grounds: (1) violation of laws, City
Ordinances, or their implementing rules and regulations; (2) delinquency or
non-payment of any or all kinds of taxes, fees and charges; and (3) other justifiable
causes.
(b) Any business establishment which operates without a license/Mayor's
permit shall be subject to closure, without prejudice to the right of the City Treasurer
to collect back taxes, fees, interests, penalties and other charges provided in this Code;
(c) The revocation of the permit and/or the issuance of an order closing a
business by the City Mayor automatically cancels the license of said business and
under this circumstance, the taxpayer shall not be entitled to any tax refund.
(d) In the event of the revocation of license/permit and closure of a business
establishment, the owner or operator must secure and pay for a new permit and license
to operate.
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(c) No claim for refund shall be paid unless the same is supported by a
favorable recommendation of the City Treasurer and approved by the City Mayor.
TITLE II
Taxes, Fees and Other Charges
CHAPTER IV
Taxes and/or Fees on Business, Occupation, Amusement, Peddler,
Sand and Gravel, Municipal Waters and Others
SECTION 23.
Taxes on Business. There is hereby levied and imposed
on all businesses the following:
(a) Manufacturers, assemblers, re-packers, processors, brewers, distillers,
rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of
any article of commerce of whatever kind or nature, in accordance with the following
schedule:
With gross sales or receipts for the preceding
Calendar year in the amount of:
Less than Php 10,000
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Amount of Tax
Per Annum
Php 295.00
392.00
20,000
538.00
30,000
785.00
40,000
1,176.00
50,000
1,470.00
75,000
2,352.00
100,000
2,940.00
150,000
3,920.00
200,000
4,900.00
16
300,000
6,861.00
500,000
10,122.00
750,000
14,256.00
1,000,000
17,820.00
24,403.00
29,403.00
35,284.00
41,164.00
42,842.00
6,500,000 or more
44,280.00 plus fifty-six
and one-fourth percent (56.25%) of one percent (1%) in
excess of Php 6,500,000.00
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Amount of Tax
Per Annum
Php 32.00
57.00
3,000
90.00
4,000
131.00
5,000
178.00
6,000
216.00
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7,000
255.00
8,000
295.00
10,000
333.00
15,000
392.00
20,000
490.00
30,000
588.00
40,000
785.00
50,000
1,176.00
75,000
1,765.00
100,000
2,352.00
150,000
3,333.00
200,000
4,313.00
300,000
5,881.00
500,000
7,912.00
750,000
11,761.00
1,000,000
15,682.00
17,820.00
2,000,000 or more
19,959.00 plus seventyfive percent (75%) of one percent (1%) in excess of
Php 2,000,000.00
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rate not exceeding one-half (1/2) of the rates prescribed under subsections a, b, and d
of this Section:
1.
2.
3.
4.
5.
(b.)
(c.)
Cement.
(d.) Retailers
Rate of Tax
Per Annum
With gross sales or receipts for the preceding
calendar year of Php 400,000 or less
2%
1%
Php
50.00
10,000
110.00
15,000
186.00
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20,000
295.00
30,000
490.00
40,000
687.00
50,000
980.00
75,000
1,570.00
100,000
2,352.00
150,000
3,528.00
200,000
4,705.00
250,000
6,469.00
300,000
8,233.00
400,000
10,977.00
500,000
14,702.00
750,000
16,484.00
1,000,000
18,266.00
2,000,000
20,493.00
2,000,000 or more
21,600.00 plus seventyfive percent (75%) of one percent (1%) in excess of Php
2,000,000.00
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such factories, project offices, plants and plantations are located in proportion to the
respective volumes of production during the period for which the tax is due.
(g) In all cases, the foregoing sales allocations shall be applied irrespective of
whether or not the sales are made in the locality where the factories, project offices,
plantations or plants are located.
SECTION 25.
Professional Tax. (a) Except as otherwise provided by
law, there is hereby levied and imposed an annual professional tax on each person
engaged in the exercise or practice of his profession requiring government
examination in the amount of Php 300.00
(b) Any individual or corporation employing a person subject to professional
tax shall require payment by that person of the tax on his profession before
employment and annually thereafter.
(c) The professional tax shall be payable annually on or before the thirty first
(31st) day of January. Any person first beginning to practice a profession after the
month of January must pay the full tax before engaging therein. A line of profession
does not become exempt even if conducted with some other profession for which the
tax has been paid. Professionals exclusively employed in the government shall be
exempt from the payment of this tax.
(d) Any person subject to the professional tax shall write in deeds, receipts,
prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the
case may be, the number of the official receipt issued to him.
(e) Professionals liable to tax shall include, but not be limited to the
following:
Actuarians
Architects
Attorneys at Law
Certified Public Accountants
Chemists
Chief Mates, 2nd & 3rd
Commercial Aviators
Dentists
Dealers in Securities
Engineers
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Marine Surveyors
Master Mariners
Medical Practitioners
Medical Technologists
Midwives
Nutritionists
Naval Architects
Optometrists
Pharmacists
Physical Therapists
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Foresters
Geologists
Licensed Shipmasters
Marine Officers
Professional Consultants
Real Estate Brokers
Registered Nurses
Veterinarians
SECTION 26.
Amusement Taxes. (a) There is hereby levied and
imposed an amusement tax on proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadia, cockpits, and other places of amusement at a
rate of thirty per cent (30%) of the gross receipts from admission fees.
(b) In the case of theaters or cinemas, the tax shall first be deducted and
withheld by their proprietors, lessees, or operators and paid to the City Treasurer
before the gross receipts are divided between said proprietors, lessees, or operators
and the distributors of the cinematographic films, to be paid to the City Treasurer on
the fifth day of the succeeding month after collection.
SECTION 27.
Taxes on Amusement Places. There is hereby levied and
imposed a tax on all persons operating any or all of the following amusement places,
but which shall not be limited to:
Places
Amount of Tax
1.
Php 16,500.00
2.
3.
13,200.00
10,000.00
4,400.00
4.
Gay Bars
4,400.00
5.
Dance Halls
3,300.00
6.
Skating Rinks
1,100.00
7.
1,100.00
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8.
3,300.00
9.
220.00
10.
165.00
11.
Bowling alleys
12.
550.00
330.00
13.
55.00
1,320.00
22.00
330.00
1,320.00
27.50
22.00
1,100.00
1,650.00
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2,200.00
3,300.00
16.
1,000.00
17.
1,000.00
18.
19.
3,300.00
550.00
21.
495.00
22.
Cockpit
7,700.00
23.
Gun Clubs
2,200.00
24.
165.00
25.
275.00
SECTION 28.
Taxes on Amusement Devices. There is hereby levied and
imposed an annual tax on all persons operating the following amusement devices at
the rate indicated as follows:
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1.
2.
Php 275.00
165.00
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3.
55.00
4.
55.00
5.
6.
SECTION 29.
Centers.
165.00
2,000.00
(a) the operation of videogame machine centers and Bingo Game Centers
shall be allowed only through a local franchise and a resolution of no objection
approved by the Sangguniang Panlungsod, pursuant to the requirements of the
PAGCOR and/or PCSO. The grant of local franchise shall be subject to applicable
laws and terms and conditions the Sangguniang Panglunsod may impose. The
requirements herein provided shall also be applicable to any other business required
by law to secure the same.
(b) The franchise shall state the number of video game machines allowed in
the operation of the business and any additional unit shall be subject to the
amendment of the franchise. In no case shall a franchise be granted to any
establishment unless it is more than 200 meters radius away from any school, church
or public building.
(c) The franchise holder or grantee shall pay the corresponding annual
franchise fee of Php 5,500.00, business permits and other regulatory fees, and a tax of
Php 200.00 per machine/unit per year.
(d) The franchise to be granted to the applicant shall be non-exclusive and
may be revoked for cause.
(e) The following shall constitute causes for the revocation of the franchise:
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charges.
4.
SECTION 30.
Operation of Computer Centers. Any provision of this
Code to the contrary notwithstanding, there shall be levied or imposed for every
computer unit in the center an annual tax of One Hundred Pesos (Php 100.00).
SECTION 31.
Annual Fixed Tax for Delivery Trucks Used by
Manufacturers, Producers, Wholesalers, Dealers, or Retailers of Certain Products.
(a) There is hereby levied and imposed an annual tax for every truck, van, or any
vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the
delivery or distribution of goods or products of commerce, including construction
materials, distilled spirits, fermented liquors, soft drinks, cigars, cigarettes, and other
products to sales outlets or consumers, whether directly or indirectly, within the City
in an amount of Five Hundred Fifty Pesos (Php 550.00).
(b) The manufacturers, producers, wholesalers and retailers referred to in par.
(a) shall be exempt from the tax on peddlers prescribed in this Ordinance.
SECTION 32.
Tax on Business of Printing and Publication. There is
hereby levied and imposed a tax on the business of persons engaged in the printing
and/or any publication of books, cards, posters, leaflets, handbills, certificates,
receipts, pamphlets, and others of similar nature at the rate of seventy-five percent
(75%) of one percent (1%) of the gross annual receipts for the preceding calendar
year.
In the case of a newly started business, the tax shall be seven and one-half
percent (7.5%) of one percent (1%) of the total capital investment. In the preceding
calendar year, regardless of when the business started to operate, the tax shall be
based on the gross receipts of the preceding calendar year, or any fraction thereof, as
provided herein.
The receipts from the printing and/or publishing of books or other reading
materials prescribed by the Department of Education as school texts or references
shall be exempt from the tax herein imposed.
SECTION 33.
Franchise Tax. There is hereby levied and imposed on
business enjoying a franchise at the rate of seventy-five percent (75%) of one percent
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(1%) of the gross annual receipts for the preceding calendar year.
In the case of newly started business, the tax shall be seven and one-half
percent (7.5%) of one percent (1%) of the capital investment. In the succeeding 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 herein-above
provided.
The business subject to franchise tax shall include, but not be limited to the
operation of electric power, communications, water and gas companies, ferries,
cockpits, casinos, transportation companies and/or associations.
SECTION 34.
Community Tax. 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 the previous
calendar year or who is engaged in business or occupation or who owns real property
with an assessed value of Php 1,000.00 or more, or who is required by law to file an
income tax shall pay an annual tax of Php 5.00 and an additional annual tax of Php
1.00 for every Php 1,000.00 of income from business, exercise of profession or
property but which in all cases shall not exceed Php 5,000.00.
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings
derived by them.
SECTION 35.
Juridical Persons Liable to Community Tax. Every
corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines shall pay an annual community tax of
Php 500.00 and an additional annual tax, which in all cases shall not exceed Php
10,000.00 in accordance with the following schedule:
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The dividends received by a corporation from another corporation shall for the
purpose of additional tax be considered as part of the gross receipts or earnings of said
corporation.
SECTION 36.
Exemptions from the Community Tax. The following are
exempt from paying the community tax:
1.
2. Transient visitors when their stay in the Philippines does not exceed three
(3) months.
SECTION 37.
Place of Payment. The Community Tax shall be paid to
the City Treasurer or deputized Barangay Treasurers by all persons, natural or
juridical, who reside in Batangas City. For purposes of this section, juridical entities
whose principal offices are located in Batangas City shall be considered residents
thereof.
SECTION 38.
Time for Payment and Penalty. (a) The community tax
shall accrue on the first day of January of each year. If a person reaches the age of 18
years or otherwise loses the benefit of exemption on or before the last day of June, he
shall be liable for the community tax on the day he reaches such age or upon the day
the exemption ends. 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 20 days to pay the
community tax without becoming delinquent.
Persons who come to reside in the Philippines or reach the age of 18 years on
or after the first day of July of any year or who cease to belong to an exempt class on
or after the same date, shall not be subject to the community tax for that year.
(b) Corporations established and organized on or before the last day of June
shall be liable for the community tax for that year. Corporations established and
organized on or before the last day of March shall have 20 days within which to pay
the community tax without becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to the community tax for
that year.
(c) If the tax is not paid within the time prescribed above, 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.
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SECTION 39.
Community Tax Certificate. A community tax certificate
may also be issued to every person or corporation upon payment of the community
tax. A community tax certificate may also be issued to any person or corporation not
subject to community tax upon payment of one peso (Php 1.00).
SECTION 40.
30
hour capacity
Php 55.00
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77.00
220.00
330.00
330.00
660.00
900.00
1,155.00
2,105.00
2,970.00
3,025.00
5,280.00
6,600.00
7,920.00
9,240.00
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Amount of Tax
Per annum
Over 50 cu. m.
Php 1,100.00
825.00
550.00
275.00
15 cu. m. or less
220.00
The term "Total Cold Storage Capacity" shall be understood to comprise the
capacities of the cold storage room, ice boxes, refrigerating case, such as freezers,
refrigerators, and other similar cold storage all taken together in an establishment.
(d) On lumberyards:
Amount of Tax
Per Annum
Over 2000 sq. m.
Php 2,200.00
1,650.00
1,100.00
550.00
CHAPTER V
Real Property Taxation
SECTION 42.
(a) Acquisition 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.
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(b) Actual use refers to the purpose for which the property is principally or
predominantly utilized by the person in possession thereof.
(c) Ad Valorem Tax is a levy on real property determined on the basis of a
fixed proportion of the appraise value of the property.
(d) Agricultural Land is land devoted principally to the planting of trees,
raising of crops, livestock and poultry, dairying, salt making, inland fishing and
similar aquacultural activities, and other agricultural activities, and is not classified as
mineral, timber, residential, commercial or industrial land.
(e) Appraisal is the act or process of determining the value of property as of a
specific date or specific purposes.
(f) 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.
(g) Assessment Level is the percentage applied to the fair market value to
determine the taxable value of the property.
(h) Assessed Value is the fair market value of the real property multiplied by
the assessment level. It is synonymous to taxable value.
(i) Commercial Land is land devoted principally for the object of profit and
is not classified as agricultural, industrial, mineral, timber or residential land.
(j) Depreciated Value is the value remaining after deducting depreciation
from the acquisition cost.
(k) Economic Life is the estimated period over which it is anticipated that a
machinery or equipment may be profitably utilized.
(l) Fair Market Value is the price at which a property may be sold by a seller
who is not compelled to sell and bought by a buyer who is not compelled to buy.
(m) Improvement is a valuable addition made to a property or an amelioration
in its condition, amounting to more than a mere repair or replacement of parts
involving capital expenditures and labor which is intended to enhance its value,
beauty or utility or to adapt it for new or further purposes.
Copyright 2015
33
SECTION 43.
Imposition of The Basic Real Property Tax and Special
Education Fund Tax. There is hereby levied and imposed an annual ad valorem tax
on real property such as land, buildings, machinery and other improvements affixed or
attached to the real property situated in the City of Batangas at the rate of one and a
half percent (1-1/2%) of the assessed value thereof. In addition thereto, there is hereby
levied and imposed a tax of one percent (1%) of the assessed value of such real
property which shall accrue exclusively to the Special Education Fund.
The basic tax and special education fund shall be collected together and shall
Copyright 2015
34
be due and payable on the first day of January of every year. The same may, at the
discretion of the taxpayer be paid without interest in four equal installments; the first
on or before March 31; the second on or before June 30; the third on or before
September 30; and the last on or before December 31. Failure to pay the real property
tax upon the expiration of the periods herein above-prescribed shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid; provided, however, in no case shall the total interest on the unpaid tax or portion
thereof exceed thirty-six (36) months.
SECTION 44.
Classes of Real Property. For purposes of assessment,
real property shall be classified as residential, agricultural, commercial, industrial, or
special by the City Assessor.
All lands, buildings and other improvements thereon actually, directly and
exclusively used for hospitals, cultural, institutional or scientific purposes, and those
owned and used by local water districts, and government-owned or controlled
corporations rendering essential public services in the supply and distribution of water
and/or generation and transmission of electric power shall be classified as special.
SECTION 45.
Actual Use of Real Property as Basis for Assessment.
Real property shall be classified, valued and assessed on the basis of its actual use,
regardless of where it is located, whoever owns it, and whoever uses it.
SECTION 46.
Assessment Levels.
The assessment levels to be applied to the fair market value of real property to
determine its assessed value shall be as follows:
1.
On Lands:
Class
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
Copyright 2015
Assessment Levels
5%
30%
15%
25%
40%
40%
35
2.
Over
Not Over
Php 175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Php 175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Agricultural
Over
Not Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Commercial /
Industrial
0%
5%
10%
15%
20%
25%
30%
35%
40%
Assessment Level
25%
30%
35%
40%
45%
50%
Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
1,500,000.00
3,000,000.00
4,500,000.00
6,000,000.00
Copyright 2015
Assessment Level
Not Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
1,500,000.00
3,000,000.00
4,500,000.00
6,000,000.00
7,500,000.00
Assessment Level
20%
25%
30%
35%
40%
45%
50%
55%
60%
36
7,500,000.00
9,000,000.00
10,500,000.00
12,000,000.00
3.
9,000,000.00
10,500,000.00
12,000,000.00
65%
70%
75%
80%
On Machineries:
Class
Assessment Levels
Residential
Agricultural
Commercial
Industrial
50%
40%
80%
80%
Assessment Levels
Cultural
Scientific
Hospital
Institutional
Local water districts
Government-owned or
controlled corporations
engaged in the supply
and distribution of
water and/or generation
and transmission of
electric power
5%
5%
5%
5%
10%
10%
SECTION 47.
Exemptions. The following are exempted from payment
of the basic real property tax and the SEF 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 taxable person;
(b) Charitable institutions, churches and parsonages or convents appurtenant
thereto, mosques, non-profit or religious cemeteries and all lands, buildings and
improvements actually, directly, and exclusively used for religious, charitable or
Copyright 2015
37
educational purposes;
(c) All machineries and equipment that are actually, directly and exclusively
used by local water districts and government-owned or -controlled corporations
engaged in the supply and a distribution of water and/or generation and transmission
of electric power;
(d) All real property owned by duly registered cooperatives as provided for
under R.A. No. 6938; and
(e) Machinery and equipment used for pollution control and environmental
protection.
SECTION 48.
Appraisal of Real Property. All properties, whether
taxable or exempt, shall be appraised at the current and fair market value prevailing in
the city in accordance with the rules and regulations promulgated by the Department
of Finance for the classification, appraisal and assessment for real property pursuant
to the provisions of the Local Government Code.
SECTION 49.
Declaration of Real Property by the Owner or
Administrator. It shall be the duty of all persons, natural or juridical, owning or
administering real property, including improvements, within the City of Batangas, or
their duly authorized representatives, to prepare, or cause to be prepared, and file with
the City Assessor, sworn statement declaring the true value of their property, whether
previously declared or undeclared, taxable or exempt, which shall be the current and
fair market value of the property, as determined by the declarant. Such declaration
shall contain a description of the property sufficient in detail to enable the Assessor or
his deputy to identify the same for assessment purposes. The sworn declaration of real
property herein referred to shall be filed with the City Assessor once every three (3)
years.
For this purpose, the City Assessor shall use the standard form known as
Sworn Declaration of Property Values prescribed by the Department of Finance. The
procedures in filing the safekeeping thereof shall be in accordance with the guidelines
issue by the said department.
Property owners or administrators or any person having legal interest therein
who fail to comply with this provision shall be subject to a fine of Two Thousand Five
Hundred Pesos (Php 2,500.00), or an imprisonment of not more than one (1) month in
case of willful neglect, or both, at the discretion of the court.
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38
SECTION 50.
Duty of Person Acquiring Real Property or Making
Improvement Thereon.
(a) It shall be the duty of any person or his authorized representative,
acquiring at any time real property situated in the City or making any improvement of
real property, to prepare, or cause to be prepared, and file with the City Assessor, a
sworn statement declaring the true value of subject property, within sixty (60) days
after the acquisition of such property or upon completion or occupancy of the
improvement, whichever comes earlier.
(b) In the case of houses, buildings, or other improvement acquired or newly
constructed which will require building permits, property owners or their authorized
representatives shall likewise file a sworn declaration of the true value of the subject
house, building, or other improvement within sixty (60) days after: (1) the date of a
duly notarized final deed of sale, contract, or other deed of conveyance covering the
subject property executed between the contracting parties; (2) the date of completion
of occupancy of the newly constructed building, house, or improvement whichever
comes earlier; and (3) the date of completion or occupancy of any expansion,
renovation, or additional structures or improvement made upon any existing building,
house, or other real property, whichever comes earlier.
(c) In the case of machinery, the sixty-day period for filing the required
sworn declaration of property values shall commence on the date of installation
thereof as determined by the City Assessor. For this purpose, the City Assessor may
secure certification of the building official or engineer.
(d) Property owners or administrators or any person having legal interest
therein who fail to comply with this provision shall be subject to a fine of Two
Thousand Five Hundred Pesos (Php 2,500.00), or an imprisonment of not more than
one (1) month in case of willful neglect, or both, at the discretion of the Court.
SECTION 51.
(a) When any person, natural or juridical, by whom real property is required
to be declared under Secs. 49 and 50 of this Code refuses or fail for any reason to
make such declaration within the time prescribed, the City Assessor shall himself
declare the property in the name of defaulting owner, and shall assess the property for
taxation in accordance with the provisions of this article.
(b) In case of real property discovered whose owner or owners are unknown
Copyright 2015
39
the City Assessor shall likewise declare the same in the name of the Unknown Owner,
until such time that a person, natural or juridical, comes forth and files the sworn
declaration of property values required under either Secs. 49 and 50 of this Code, as
the case may be.
(c) No oath shall be required of declaration made by the City Assessor.
SECTION 52.
The City Assessor shall prepare and maintain an assessment roll wherein all
real property shall be listed, whether taxable or exempt, located within the territorial
jurisdiction of the City. Real property shall be listed, valued and assessed in the name
of the owner or administrator, or anyone having legal interest in the property.
The undivided property of a deceased person may be listed, valued and
assessed in the name of the estate or of the heirs and devisees without designating
them individually; and undivided real property other than that owned by a deceased
may be listed, valued and assessed in the name of one or more co-owners; provided,
however, that such heir, devisee, or co-owner shall be liable severally and
proportionately for all obligations imposed by this Article and the payment of the real
property tax with respect to the undivided property.
The real property of a corporation, partnership, or association shall be listed,
valued and assessed in the same manner as that of an individual.
Real property owned by the Republic of the Philippines, its instrumentalities
and political subdivisions, the beneficial use of which has been granted, for
consideration or otherwise, to a taxable person, shall be listed, valued and assessed in
the name of the possessor, grantee or of the public entity if such property has been
acquired or held for resale or lease.
SECTION 53.
Proof of Exemption of Real Property from Taxation.
Every person, by or for whom real property is declared, who shall claim tax
exemption for such property under this Article, shall file with the City Assessor within
thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including corporate charters, title of
ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and
mortgage deeds, and similar documents.
If the required evidence is not submitted within the period herein prescribed,
Copyright 2015
40
the property shall be listed as taxable in the assessment roll. However, if the property
shall be proven to be tax exempt, the same shall be dropped from the assessment roll.
The City Assessor, assisted by the City Legal Officer, shall determine the property
subject of exemption.
SECTION 54.
Real Property Identification System. All declarations of
real property, made under the provisions of this Article shall be kept and filed under a
uniform classification system to be established by the City Assessor pursuant to the
guidelines issued by the Department of Finance (DOF) for the purpose.
SECTION 55.
(a) Any person who shall transfer real property ownership to another shall
notify the City Assessor within sixty (60) days from the date of such transfer. The
notification shall include the mode of transfer, the description of the property
alienated, the name and address of the transferee.
(b) In addition to the notice of transfer, the previous property owner shall
likewise surrender to the City Assessor the tax declaration covering the subject
property in order that the same may be cancelled from the assessment records. If
however, said previous owner still owns the property other than the property alienated,
he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an
amended sworn declaration of the true value of the property or properties he retains in
accordance with provisions of Sec. 49 of this Code.
(c) Property owners or administrators or any person having legal interest
therein who fail to comply with this provision shall be subject to a fine of Two
Thousand Five Hundred Pesos (Php 2,500.00) or an imprisonment of not more than
one (1) month in case of willful neglect, or both, at the discretion of the Court.
SECTION 56.
Tax on Transfer of Ownership of Real Property. There is
hereby levied and imposed a tax on the sale, donation, barter, or any other mode of
transferring ownership or title of real property at the rate of seventy-five percent
(75%) of one percent (1%) of the total consideration involved in the acquisition of the
property or of the fair market value, whichever is higher.
For this purpose, the Registrar of Deeds of the City, shall, before registering
any deed, require the presentation of the evidence of the payment of these taxes. The
City Assessor shall likewise make the same requirements before canceling old tax
declarations and issuing new ones in place thereof. The City Registrar of Deeds and
Copyright 2015
41
the Notaries Public shall furnish the City Assessor with copies of any deed
transferring ownership or title to any real property within thirty (30) days from the
date of notarization/registration.
It shall be the duty of the seller, donor, transferor, executor or administrator to
pay the taxes herein imposed within sixty (60) days from the date of the execution of
the deed or from the date of the decedent's death, whichever comes earlier.
SECTION 57.
Duty of the Registrar of Deeds to Appraise City Assessors of
Real Property Listed in Registry.
(a) To ascertain whether or not any real property entered in the Registry of
Property has escaped discovery and listing for the purpose of taxation, the Registrar of
Deeds shall prepare and submit to the City Assessor an abstract of the registry, which
shall include brief but sufficient descriptions of real properties entered therein, their
present owners, and the dates of their most recent transfer or alienation accompanied
by copies of corresponding deeds of sale, donation, or partition or other forms of
alienation.
(b) It shall be the duty of the Registrar of Deeds to require every person who
shall present for registration a document of transfer, alienation or encumbrance of real
property, to accompany the same with a certificate to the effect that the real property
subject to the transfer, alienation, or encumbrance, as the case may be, has been fully
paid of all real property taxes due thereon. Failure to provide such certificate shall be
a valid cause for the Registrar of Deeds to refuse the registration of the documents.
(c) The Registrar of Deeds and Notaries Public shall furnish the City
Assessor with the copies of all contracts, selling, transferring, or otherwise conveying,
leasing, or mortgaging real property registered by or acknowledged before them,
within thirty (30) days from the date of registration or acknowledgement.
SECTION 58.
Duty of the Official Issuing Building Permit or Certificate of
Registration of Machinery to Transmit Copy to the City Assessor.
(a) The building official who may be required by law or regulation to issue to
any person a permit for the construction, addition, repair, or renovation of a building,
or permanent improvement on land, or a certificate of registration for any machinery,
including machines, mechanical contrivances, and apparatus attached or affixed on
land or to another real property, shall transmit a copy of such permit or certificate
within thirty (30) days of its issuance to the City Assessor.
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42
(b) The building official shall likewise, within the same period stated above,
must furnish the City Assessor with copies of the following:
1.
2.
3.
4.
5.
demolition permit
SECTION 59.
Duty of Geodetic Engineers to Furnish Copy of Plans to the
City Assessor. It shall be the duty of all geodetic engineers, public or private, to
furnish free of charge to the City Assessor with a white or blueprint copy of each and
all approved original or subdivision plans or maps of surveys executed by them within
thirty (30) days from receipts of such plan from the Land Management Bureau, the
Land Registration Authority, or the Housing and Land Use Regulatory Board, as the
case may be.
SECTION 60.
43
General
Revision
of
Assessments
and
Property
(a) The City Assessor shall undertake a general revision of real property
assessment and once every three (3) years thereafter.
(b) The general revision of assessments and property classification shall
commence upon the enactment of an ordinance by the Sangguniang Panlungsod.
SECTION 64.
Valuation of Real Property. In cases where: (a) real
property is declared and listed for taxation purposes for the first time; (b) there is an
ongoing general revision of property classification and adjustment; or (c) a request is
made by the person in whose name the property is declared, the City Assessor or his
duly authorized deputy shall, in accordance with the provisions of this Article, make a
classification, appraisal and assessment of the real property listed and described in the
declaration irrespective of any previous assessment of taxpayer's valuation thereon;
provided, however, that the assessment of real property shall not be increased oftener
than once every three (3) years except in case of new improvements substantially
increasing the value of said property or of any change in its actual use.
SECTION 65.
Date of Effectivity of Assessment or Reassessment. All
assessments or reassessments made after the first (1st) day of January of any year shall
take effect on the first (1st) day of January of the succeeding year; provided, however,
that the assessment of real property due to its partial or total destruction, or to a major
change in its actual use, or to any great or sudden inflation or deflation of real
property values, or to the gross illegality of the assessment when made or to any other
abnormal cause, shall be made within ninety (90) days from the date any such cause
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.
SECTION 66.
Assessment of Property Subject to Back Taxes. Real
property declared for the first time shall be assessed for taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to the
date of initial assessment; provided, however, those taxes shall be computed on the
basis of the applicable schedule of values, assessment levels or tax rates in force
Copyright 2015
44
(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 includes freight,
insurance, bank and other charges, brokerage, arrastre and handling, 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 basis of foreign currency exchange rates as fixed by the Bangko Sentral ng
Pilipinas.
SECTION 69.
Depreciation Allowance for Machinery. For purposes of
assessment, a depreciation allowance shall be made for machinery at a rate of three
percent (3%) 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 fixed at twenty percent (20%) of such original replacement, or
reproduction cost for so long as the machinery is useful and in operation. The
accumulated depreciation shall be applied during the conduct of a general revision in
accordance with Section 63 of this Code.
SECTION 70.
Depreciation Allowance for Buildings and Other
Improvements. For purposes of assessment, a depreciation allowance shall be made
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45
for buildings and other improvements. The table of depreciation for the buildings on
the existing Schedule of Market Value on the Office of the Assessor shall be the basis
for applying depreciation allowance for every building and other improvements. The
accumulated depreciation shall be applied during the conduct of a general revision in
accordance with Section 63 of this Code.
SECTION 71.
Organization, Powers, Duties, and Functions of the Local
Board of Assessment Appeals.
(a) The Local Board of Assessment Appeals shall be composed of the
Registrar of Deeds of the City as Chairman, the Prosecutor designated or assigned to
the City and the City Engineer as members, who shall serve as such in an ex officio
capacity without additional compensation.
(b) The Chairman of the Board shall have the power to designate any
employee of the City to serve as secretary to the Board, also without additional
compensation.
(c) The Chairman and members of the Local Board of Assessment Appeals
shall assume their respective positions without need of further appointment or special
designation immediately upon effectivity of this Code. They shall take an oath or
affirmation of office in the manner herein set forth.
SECTION 72.
Appeals.
(a) The Local Board of Assessment Appeals shall meet once a month and as
often as may be necessary for the prompt disposition of appealed cases. No member of
the Board shall be entitled to per diems or traveling expenses for his attendance in
board meetings, except when conducting an ocular inspection in connection with a
case under appeal.
(b) All expenses of the Board shall be charged against the general fund of the
City Mayor and the Sangguniang Panglungsod shall appropriate the necessary funds
to enable the Board to operate effectively.
SECTION 73.
Filing of Assessment Appeals. Any owner or person
having legal interest in this property who is not satisfied with the action of the City
Assessor in the assessment of his property may, within sixty (60) days from the date of
receipt of the written notice of assessment, appeal to the Local Board of Assessment
Copyright 2015
46
Appeals by filing a petition under oath in the form prescribed for the purpose, together
with copies of the tax declaration and such affidavits or documents submitted in
support of the appeal.
SECTION 74.
(a) The Board shall decide the appeal within one hundred twenty (120) days
from the date of receipt of such appeal. The Board, after hearing, shall render its
decision based on substantial evidence or such relevant evidence on record as a
reasonable mind might accept as adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the Board shall have the power
to summon witnesses, administer oaths, conduct ocular inspections, take depositions,
and issued subpoena and subpoena duces tecum. The proceedings of the Board shall
be conducted solely for the purpose of ascertaining the facts without necessarily
adhering to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property or the
person having legal interest therein and the City Assessor with a copy of the decision
of the Board. In case the City Assessor concurs in the revision or the assessment, it
shall be his duty to notify the owner of the property or the person having legal interest
therein of such fact using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the City Assessor who is not
satisfied with the decision of the Board may, within thirty (30) days after receipt of the
decision of said Board, appeal to the Central Board of Assessment Appeals. The
decision of the Central Board of Assessment Appeals shall be final and executory.
SECTION 75.
Effect of Appeal on the Payment of Real Property Tax.
Appeals on assessment of real property made under the provisions of this Code shall,
in no case, suspend the collection of the corresponding realty taxes on the property
involved as assessed by the City Assessor, without prejudice to subsequent adjustment
depending upon the final outcome of the appeal.
SECTION 76.
City Assessor to Furnish the City Treasurer with Assessment
Roll. On or before the thirty-first (31st) day of December of each year, the City
Assessor shall submit an assessment roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties to
the City Treasurer.
SECTION 77.
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47
(a) No protest shall be entertained unless the taxpayer first pays the tax in
full. There shall be annotated on the tax receipts the words "paid under protest." The
protest in writing must be filed within thirty days (30) from payment of the tax to the
City Treasurer who shall decide the protest within sixty days (60) from receipt.
(b) The tax or a portion thereof paid under protest shall be held in trust by the
City Treasurer.
(c) In the event that the protest is finally decided in favor of the taxpayer, the
amount or portion of tax protested shall be applied as tax credit against his existing or
future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty-day
period prescribed in subparagraph (a), the taxpayer may, within from the date of
receipt of the written notice of denial by the City Treasurer, appeal to the Local Board
of Assessment Appeals by filing a petition under oath in the standard form prescribed
therefore, together with copies of tax declaration and such affidavits or documents in
support of the appeal.
CHAPTER VI
Permit Fees
SECTION 78.
Mayor's Permit Fees on Business. Fees are collected
from all persons, natural and juridical, for the issuance of permit by the City Mayor or
his duly authorized deputy or assistant in connection with an application to operate a
business, pursue an occupation or undertake an activity in the City. The Mayor's
Permit fees for the different business categories are the following:
Permit Fee per Annum
A.
Heavy industries
1.
Power Plants
a.
b.
c.
2.
Copyright 2015
500,000.00
700,000.00
1,000,000.00
48
Plants
B.
C.
3.
150,000.00
4.
100,000.00
Telecommunication companies
10,000.00
a.
10,000.00
1.
2.
D.
1,000,000.00
Feed mills
75,000.00
Manufacturers/Producers in general:
a.
100,000.00
Non-flammable, non-combustible or
non-explosive substance
20,000.00
10,000.00
150,000.00
8,000.00
1,000.00
49
75,000.00
Non-flammable, non-combustible or
non-explosive substance
15,000.00
8,000.00
6,000.00
1,000.00
15,000.00
Non-flammable, non-combustible or
non-explosive substance
10,000.00
5,000.00
3,000.00
50
1,000.00
40,000.00
2.
20,000.00
15,000.00
3.
F.
Exporters/Importers
1.
Non-flammable, non-combustible or
non-explosive substance
8,000.00
6,000.00
4,000.00
2.
Copyright 2015
20,000.00
51
elsewhere; exporting/importing
8,000.00
Non-flammable, non-combustible or
non-explosive substance
6,000.00
4,000.00
2,000.00
3.
7,000.00
Non-flammable, non-combustible or
non-explosive substance
5,000.00
3,000.00
2,000.00
4,000.00
2.
Non-flammable, non-combustible or
non-explosive substance
3,000.00
2,000.00
3.
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52
4.
1,000.00
300.00
When there are two (2) or more products sold in the same place or establishment by
the owner, he shall pay the amount for each category.
6.
H.
Sari-sari store
200.00
5,000.00
2.
3,000.00
3.
4.
1,000.00
5.
1,000.00
6.
Independent caterers
800.00
7.
Independent restaurants
500.00
8.
Carinderias
300.00
9.
Canteen/nook
200.00
53
establishment by the owner/operator, he shall pay the highest of permit fee prescribed for the
meals or menu served and twenty percent (20%) of the respective fees, as prescribed for other
meals or menu served.
I.
Service Establishments
1.
Copyright 2015
10,000.00
8,000.00
6,000.00
4,000.00
3,000.00
2,000.00
2.
3.
4.
Service station
(a)
(b)
2,000.00
500.00
54
5.
Smelting plants
6.
Laundry services
(a)
Steam/dry cleaning
(b)
Ordinary
1,500.00
500.00
7.
8.
Stevedoring services
9.
Business agent2,000.00
10.
11.
300.00
12.
500.00
13.
1,000.00
10,000.00
750.00
(b)
250.00
14.
Car Rental
2,000.00
15.
1,000.00
16.
1,000.00
(b)
2,000.00
(c)
4,000.00
17.
18.
Warehouse
(a)
Copyright 2015
5,000.00
2,000.00
2,500.00
55
(b)
5,000.00
(c)
8,000.00
(d)
19.
Stock Exchange
20.
3,000.00
1,500.00
21.
10,000.00
22.
750.00
23.
500.00
24.
Machine shops
25.
Funeral Services
(a)
(b)
26.
Copyright 2015
10,000.00
1,500.00
6,000.00
3,000.00
750.00
27.
1,000.00
28.
29.
(a)
(b)
500.00
30.
31.
(a)
Animal hospitals
3,000.00
Philippine Taxation Encyclopedia 2014
56
(b)
(c)
Animal clinic
33.
1,000.00
200.00
1,500.00
35.
500.00
36.
300.00
37.
Vaciador shops
200.00
38.
Indentors
1,000.00
39.
Lighterage services
1,000.00
40.
Lithographers
1,000.00
41.
Mine drillers
5,000.00
42.
43.
44.
45.
46.
Copyright 2015
500.00
32.
34.
4,000.00
500.00
1,000.00
500.00
3,000.00
(a)
500.00
(b)
100.00
5,000.00
57
47.
48.
Copyright 2015
2,000.00
Beauty parlors:
(a)
500.00
(b)
100.00
(c)
Tattoo shop
500.00
49.
700.00
50.
500.00
51.
Barbershops:
(a)
300.00
(b)
100.00
52.
Upholstery shops
500.00
53.
Vulcanizing shops
200.00
54.
2,000.00
55.
Holding company
5,000.00
56.
Business Center
5,000.00
57.
Information Technology
5,000.00
58.
3,000.00
b.
6,000.00
c.
10,000.00
59.
Gasoline Stations
3,000.00
60.
Junkshop
1,000.00
58
61.
2,000.00
62.
Internet cafe
150.00
63.
200.00
64.
65.
200.00
66.
150.00
67.
Welding/fabrication shop
200.00
68.
200.00
69.
Hospitals/Medical Centers
5,000.00
70.
1,000.00
1,000.00
Permit fees for multiple services rendered or offered. When there are two (2) or
more services offered in the same place or establishment, he shall pay the highest of permit
fee prescribed for the services offered and twenty percent (20%) of the respective fees, as
prescribed for other services.
J.
Hotels
1.
2.
3.
4.
5.
6.
7.
K.
Copyright 2015
22,000.00
11,000.00
9,900.00
8,800.00
3,000.00
2,500.00
5,000.00
L.
Hotel de luxe
Hotel first class
Hotel standard
Hotel economy
Apartelle (combination of a hotel and apartment)
Pension house, motel, lodging house
Condotel and similar establishment
Subdivision operators
Real estate dealers/developers
8,000.00
6,000.00
59
1.
Commercial/Residential building/Condominium:
(a)
(b)
(c)
2.
M.
3,000.00
5,000.00
2,000.00
3,000.00
4,000.00
3,000.00
1,500.00
500.00
Residential Apartment
(a)
(b)
(c)
4.
2,000.00
Commercial:
(a)
(b)
(c)
(d)
(e)
(f)
3.
Lot
1,000.00
2,000.00
3,000.00
1,000.00
3,000.00
4,000.00
6,000.00
8,000.00
Every privately-owned public market, shopping center or food center situated in this
city shall be subject to a separate permit fee regardless of whether the said privately-owned
public market, shopping center or food center is owned or operated by the same person,
partnership or a corporation, as the case may be.
N.
Copyright 2015
1,000.00
800.00
60
3.
4.
5.
6.
7.
8.
9.
O.
200.00
800.00
400.00
1,100.00
(a)
(b)
Copyright 2015
825.00
330.00
1,650.00
330.00
330.00
150.00
165.00
Dealers of tobacco
1.
2.
3.
4.
P.
4,000.00
1,100.00
2.
2,000.00
3.
1,000.00
4.
Skating rinks
1,000.00
5.
2,000.00
1,000.00
500.00
500.00
5,000.00
3,000.00
2,000.00
6.
7.
2,000.00
300.00
61
Q.
8.
Bowling establishments
1,500.00
9.
1,000.00
10.
11.
2,000.00
12.
1,000.00
13.
6,000.00
14.
15.
5,500.00
16.
Lotto station
5,000.00
17.
Bingo station
5,000.00
18.
Cockpit arena
2,500.00
19.
Casinos
20.
1,000.00
S.
Copyright 2015
500.00
150,000.00
Main office
Per branch
R.
500.00
2,500.00
2,000.00
62
Principal office
Per branch/agency
T.
3,000.00
2,000.00
U.
1,320.00
2,640.00
3,960.00
5,280.00
6,600.00
13,200.00
(a)
Crematorium
5,000.00
(b)
Ossuary/Columbary
2,500.00
V.
600.00
W.
600.00
X.
Driving ranges
600.00
Firing ranges
2,000.00
Y.
1,000.00
Z.
AA.
600.00
Principal office
Posting of guard, per person, without principal office
BB.
1,000.00
2.
1,000.00
1,000.00
3.
Copyright 2015
1,000.00
150.00
63
4.
3,000.00
5.
2,000.00
6.
Lumberyards
2,000.00
7.
(a)
(b)
4,000.00
1,000.00
8.
200.00
9.
Gun clubs
500.00
10.
500.00
11.
Printing press/publisher
12.
Dental/Medical/Optical/Veterinary clinic
500.00
13.
500.00
Car Dealer
Used Car Exchange
1,000.00
14.
(a)
(b)
(c)
15.
Non-stock/non-profit organizations
16.
17.
Educational institutions
(a)
(b)
(c)
18.
Common Carrier
Passenger terminal
Garage/motorpool
10,000.00
5,000.00
5,000.00
5,000.00
2,000.00
1,000.00
500.00
On poultry farms
Less than 500 heads
500 heads or more but less than 1,000
1,000 heads or more but less than 5,000
5,000 heads or more but less than 7,000
Copyright 2015
200.00
40.00
100.00
140.00
160.00
64
200.00
300.00
400.00
500.00
1,000.00
On piggery farms
less than 5 heads
5 heads or more but less than 15
15 heads or more but less than 30
30 heads or more but less than 50
50 heads or more
40.00
200.00
300.00
400.00
500.00
20.
500.00
21.
22.
23.
24.
1,000.00
25.
1,000.00
26.
1,000.00
50.00
1,500.00
100.00
65
Actors/Actresses
Air-conditioning Technicians
Animal Trainer
Auctioneer
Bagger
Bakers/Cooks
Band/Combo Leader
Bar & Club Managers
Barbers/Beauticians/Manicurists
Bartenders
Butchers
Cashier
Cattle Auctioneers
Chambermaid
Choreographers
Club Entertainers/Singers
Cook
Dance Instructors
Detailman
Driving Instructor
Electrician
Electronics Technicians
Embalmers
Flight Attendants
Forensic Expert
Fortune Teller
Gaffers
Golf Caddie
Goldsmith/Tinsmiths/Silversmiths
Hairstylist
Handwriting expert and similar calling
Hostesses/GRO's
House Painter
SECTION 80.
Indentors
Insurance Adjuster
Insurance Agent
Jockeys
Lifeguard
Masseurs
Master Cutters
Mechanic
Merchandiser
Movie, TV and Stage Director
Pelotaris
Photographers/Videographers
Plumbers
Porter
Production Crew
Professional sports players
Promo girls
Promoters/Talent Scouts
Radio/TV/Computer Technicians
Receptionist
Referees (sentenciadors)
Refrigeration Technicians
Sales Agent
Security Guard
Stage Performers
Stewardesses
Tailors/Dressmakers/Couturiers
Tattooers
Tourist Guide
Waiters/Waitresses and Service
Watchman
Welders
Usher/Usherette
Imposition of Fees.
The following fees are imposed for the sealing and
licensing of weights and measures:
Copyright 2015
66
(a)
(b)
(c)
(d)
(e)
Php
11.00
11.00
16.50
22.00
27.50
33.00
385.00
220.00
165.00
30 g or less
110.00
550.00
For each and every re-testing and re-sealing of weights and measures
instruments, which shall include gasoline pumps, there shall be collected the fee
corresponding to the testing or sealing of the weights or measures as herein above
provided, if found to be defective which is prejudicial to the public.
Payment of Fees and Surcharges. The fees herein imposed shall be paid to
and collected by the Office of the City Treasurer. The official receipt of payment shall
serve as the license for the use of such instrument for one year from the day of sealing
unless it becomes defective before the expiration period. Failure to have the
instrument re-tested when it has become defective shall subject the owner or user to a
surcharge of five hundred percent (500%) of the prescribed fees, which shall no
longer be subject to the interest, aside from the liability of the owner/operator thereof
under the general penal provisions of this Ordinance.
Copyright 2015
67
Administrative Provisions.
(a) Destruction of defective/unclaimed instrument of weights or measures.
Any defective instrument of weights or measures shall be destroyed by the City
Treasurer or his authorized deputies if its defect is such that it cannot be readily and
securely repaired. The same rule shall apply in cases of instruments of weights or
measures which although repairable or usable but remain unclaimed by their owners
from the City Treasurer for a period of thirty (30) days from the date of its
confiscation or taking.
(b) Fraudulent practices relative to weights and measures. It shall be
unlawful for any person to place tag purportedly official upon any instrument of
weight or measure, or attach or to fraudulently imitate any mark, stamp, brand or tag
or other characteristic sign used to indicate that a weight or measure has been
officially sealed; or to alter in any way the certificate given or license issued by the
City Treasurer or his duly authorized representative as an acknowledgment that the
weight or measure mentioned therein have been duly sealed or to make or knowingly
sell or use any false or counterfeit stamp, tag, certificate or license which is an
imitation of or purports to be a lawful stamp, tag, certificate or license of the kind
required by the provisions of this Section; or to alter the written or printed figures or
letters or any stamp, tag, certificate or license of the kind required by the provisions of
this Section; or to alter the written or printed figures or letters on any stamp, tag,
certificate or license for the purpose of using or re-using the same to avoid the
payment of fees or charges imposed in this section; or to procure the commission of
any such offense by another.
(c) Unlawful possession or use of instrument with expired seal. It shall be
unlawful for any person making a practice of buying and selling goods by weight or
measure; or of furnishing services the value of which is estimated by weight or
measure to have in his possession without permit any unsealed scale, balance weight
or measure, and for any person to use in any purchase or sale in estimating the value
of any service furnished, any instrument of weight or measure that has not been
officially sealed or if previously sealed, the license therefore has expired and has not
been renewed within twelve (12) months from the date of last sealing. If such scale,
balance, weight or measure so used has been officially sealed at some previous time
and the seal and tag officially fixed thereto remain intact and in the same position and
condition in which they were placed by the official sealer and the instrument is found
not to have been altered or rendered inaccurate but still sufficiently accurate to
warrant its being sealed with repairs or alteration, such instrument shall, if presented
Copyright 2015
68
(2)
Php 500.00
Banks
Pawnshops
Money shops
Insurance companies
Surety companies
Lending Investors
Others of similar nature
500.00
300.00
250.00
500.00
400.00
250.00
200.00
(3)
400.00
(4)
a.
b.
Copyright 2015
Private hospitals
lying-in clinics
2,000.00
1,000.00
Philippine Taxation Encyclopedia 2014
69
(5)
300.00
(6)
Veterinary clinics
200.00
(7)
b.
100.00
c.
150.00
d.
e.
(8)
1,000.00
1,000.00
750.00
500.00
1,000.00
Institutions of learning
a.
b.
c.
d.
Universities/Colleges
Secondary Schools
Elementary Schools
Pre-Elementary Schools
1,000.00
750.00
500.00
400.00
(9)
Media companies
10)
1,000.00
(11)
2,000.00
(12)
(13)
Copyright 2015
300.00
250.00
70
125.00
150.00
200.00
250.00
300.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
10,000.00
Eating and Drinking Establishments such as, but not limited to:
Hotels, Restaurants, Motels, Coffee Shops, Canteen, Panciteria,
Bistro, Carinderia, Fast Foods and Food Chains, Refreshment
Parlors, Cafeteria, Snack Bars, Bars, Disco, Night Clubs, Videoke
and Karaoke Bars
Copyright 2015
2.
3.
Delicatessens
4.
Butcher shops, private abattoirs, meat shops, fish shops and other
related establishments
5.
Ice cream manufacturers, ice cream shops, milk shops and storage,
raw milk shops and other related establishments
6.
7.
Aerated water shops and stores, beverage stores and other related
71
establishments
8.
9.
10.
11.
125.00
150.00
200.00
250.00
300.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
10,000.00
For every re-inspection, a fee of One Hundred Pesos (Php 100.00) shall be
imposed on the owner of the establishment.
It shall be the duty of the City Health Officer to cause an inspection and
evaluation of every establishment requiring a sanitary permit for its operation at least
every six (6) months and shall cause as many additional inspections and re-inspections
and evaluation to be made as necessary for the enforcement of this Ordinance. For this
purpose, the City Health Officer shall issue a mission order containing the date,
number, series; the name of the inspector and his identification number, the business
Copyright 2015
72
Per Household
Php 150.00
Manufacturer
1.
Copyright 2015
Php 5,000.00
2.
Aluminum Products
5,000.00
3.
5,000.00
4.
5,000.00
73
5.
Batteries
5,000.00
6.
5,000.00
5,000.00
8.
2,000.00
9.
Bottles
5,000.00
10.
Boxes
5,000.00
11.
1,000.00
12.
Candies, sweets
2,000.00
13.
Candles
1,500.00
14.
5,000.00
15.
2,000.00
16.
5,000.00
17.
Coconut oil
5,000.00
18.
2,000.00
19.
5,000.00
20.
Floor wax
2,000.00
21.
5,000.00
22.
Glassware
5,000.00
23.
Ice
1,000.00
24.
1,000.00
25.
1,000.00
7.
Copyright 2015
74
26.
5,000.00
1,000.00
28.
Matches
5,000.00
29.
5,000.00
30.
Mirror
5,000.00
31.
32.
Pants/RTW
2,000.00
33.
Pharmaceutical products
5,000.00
34.
5,000.00
27.
Copyright 2015
15,000.00
35.
Plastic products
20,000.00
36.
5,000.00
37.
5,000.00
38.
39.
5,000.00
40.
Soap
2,000.00
41.
5,000.00
42.
Textiles
20,000.00
43.
10,000.00
44.
Zipper
10,000.00
45.
10,000.00
75
above
C.
Wholesale/Retail Trade
1.
2.
3.
1,000.00
1,000.00
700.00
5.
6.
7.
15,000.00
10,000.00
7,500.00
5,000.00
Bakeries
a.
b.
4.
Sari-sari store
a.
b.
2,000.00
1,000.00
500.00
500.00
10,000.00
5,000.00
2,500.00
1,500.00
Copyright 2015
2,000.00
2,000.00
76
b.
c.
1,000.00
500.00
8.
1,000.00
9.
1,000.00
10.
Electronics Supplies
500.00
11.
500.00
500.00
12.
13.
14.
2,000.00
1,000.00
750.00
500.00
Gasoline Stations
a.
b.
c.
2,000.00
1,500.00
1,000.00
15.
Flower Shops
1,000.00
16.
2,000.00
17.
Copyright 2015
Auto Supply
Others
1,000.00
500.00
18.
19.
2,500.00
500.00
77
20.
Market stallholders
300.00
21.
500.00
22.
D.
Services
1.
2.
3.
4.
5.
20,000.00
15,000.00
2,000.00
1,500.00
1,000.00
500.00
2,000.00
500.00
Copyright 2015
1,000.00
3,000.00
2,000.00
6.
500.00
7.
Cold storage
1,500.00
Philippine Taxation Encyclopedia 2014
78
8.
Hotels
a.
b.
c.
9.
5,000.00
3,500.00
2,500.00
15,000.00
10,000.00
5,000.00
5,000.00
Private Hospitals
a.
b.
c.
Primary
Secondary
Tertiary
20,000.00
25,000.00
30,000.00
13.
14.
15.
16.
17.
Copyright 2015
Educational institutions
a.
b.
c.
d.
12.
15,000.00
10,000.00
5,000.00
11.
4,000.00
600.00
2,000.00
1,000.00
1,000.00
2,000.00
1,000.00
500.00
79
18.
19.
1,000.00
500.00
1,000.00
2,000.00
22.
Funeral parlors
3,000.00
23.
5,000.00
24.
Bowling alleys
21.
a.
b.
c.
25.
26.
Video sales/rentals/shops
27.
28.
2,000.00
1,500.00
1,000.00
1,000.00
600.00
500.00
6,000.00
5,000.00
4,000.00
Blueprinting, Photocopying
and other related business
a.
Copyright 2015
1,000.00
500.00
Barber shops
a.
b.
20.
800.00
80
b.
29.
400.00
800.00
30.
800.00
31.
32.
b.
33.
34.
35.
36.
2,000.00
1,500.00
1,000.00
500.00
1,000.00
500.000
500.00
Machine shops
a.
b.
37.
Copyright 2015
5,000.00
4,000.00
2,000.00
b.
c.
1,500.00
1,000.00
81
38.
39
40.
41.
Travel/Employment/Security Agencies
42.
43.
44.
1,000.00
500.00
3,000.00
2,000.00
1,000.00
500.00
1,000.00
Financial Institutions
1.
2,500.00
2.
1,500.00
1,000.00
3.
F.
4,000.00
3,000.00
2,000.00
E.
1,000.00
Industries
1.
25,000.00
Any private contractor who may be allowed to dump garbage at the City
Disposal Site, in accordance with the rules and regulations to be promulgated by the
committee created by the City Mayor, shall pay to the City Treasurer a tipping fee of
Copyright 2015
82
Php 100.00 per cubic meter or fraction thereof prior to dumping. The receipt of
payment, which shall serve as the gate pass, shall be presented to the person assigned
at the site. The receipt shall be stamped "USED" and recorded.
SECTION 83.
Trees.
On private lands
On government lands, roadways,
subdivision
Php 100.00
150.00
EXEMPTIONS: The following are exempted from payment of fees for cutting
trees; however, a clearance shall be secured:
a.
b.
c.
SECTION 84.
(2)
(3)
No person shall act or work as a gaffer, referee, bet taker, promoter or exercise
Copyright 2015
83
any occupation connected with cockfighting unless he has been issued a Mayor's
Permit in the amount of Php 100.00 and paid the Occupation Fee as provided in this
Ordinance.
(b) Ownership, Operation and Management of Cockpits. Only Filipino
citizens not otherwise inhibited by existing laws shall be allowed to own, manage and
operate cockpits.
(c) Establishment of Cockpits. No cockpit shall be established, maintained or
operated within the City of Batangas unless it shall has been granted a permit in
accordance with this Ordinance. Unless otherwise provided by law or ordinance, only
(2) cockpits shall be permitted to operate within the City of Batangas.
(d) Cockpit Site and Construction. Cockpits shall be constructed and operated
within the appropriate areas as prescribed in the Batangas City Zoning Ordinance.
(e) Holding or Regular Cockpits. Except as provided hereunder, regular
cockpits shall be allowed only in licensed cockpits during Saturdays, Sundays and
legal holidays.
(f) Holding of Cockfighting Derbies. Cockfighting derbies shall only be held
either on a Thursday or a Friday only.
(g) Exceptions.
Copyright 2015
(1)
(2)
(3)
84
(2)
(3)
Receipts from the host barangay and the beneficiary shall state the
date, place and amount given by the cockpit operator.
(4)
(i)
Imposition of Fees
(2)
(3)
Mayor's Permit
(b)
cockfight derby
Mayor's Permit
(b)
Ordinary Cockfighting
(a)
Copyright 2015
regular cockfighting
(4)
(b)
Mayor's Permit
Mayor's Permit
The fees hereinabove imposed, other than the Mayor's Permit which is required
to be paid before the cockfight is held, shall be paid to the City Treasurer immediately
the next day thereafter.
SECTION 85.
Imposition of Fee. There shall be collected from the owner of a bicycle and
non-motored tricycle within the jurisdiction of the City a permit fee of One Hundred
Pesos (Php 100.00) per annum for bicycle and Two Hundred Pesos (Php 200.00) for
Copyright 2015
86
non-motored tricycle.
There shall likewise be collected from the owner of motored tricycle being
used solely for services in the jurisdiction of the City of Batangas, such as, for
carrying goods and merchandise, an annual Mayor's Permit fee of Two Hundred Pesos
(Php 200.00) and business taxes.
A metal plate shall be issued for each bicycle or tricycle by the City Treasurer
at the expense of the owner thereof.
The City Treasurer shall keep a record of all these vehicles containing
information such as the make and brand of the vehicle, the name and address of the
owner and the number of the plate thereon.
Administrative Fine. Any person who may be found to have violated the
provisions of this Section by failing to get the necessary permit for his vehicle may
settle his obligation by paying a fine of Five Hundred Pesos (Php 500.00) to the City
Treasurer within 72 hours from his apprehension. Whereupon, said person shall no
longer be subject to prosecution for violation of this Section.
The provision of the Tricycle Franchising Ordinance shall be suppletory to this
Section.
SECTION 88.
87
caught in public or private places, on the claimant or owner thereof, if found, the
following fees for each day or fraction thereof:
(a)
Php 300.00
(b)
200.00
(c)
100.00
Time of Payment. The impounding fee shall be paid to the City Treasurer
prior to the release of the impounded animal.
Administrative Provisions. The Head of the Office of the City Veterinary
and Agricultural Services (OCVAS) is hereby authorized to impound stray animals in
the City corral or place duly designated for the purpose. Notices of the impounded
stray animals shall be posted in the City Hall and other public places in the City of
Batangas.
Impounded animals not claimed within two (2) days after the date of
impounding shall be sold at public auction and the proceeds thereof turned over to the
City Treasurer. In case such animals are not sold for lack of buyers or for any other
reason, the animals shall be disposed in a manner that shall be for the best interest of
the City.
SECTION 89.
Imposition of Fee. Every person who owns or keeps any dog shall obtain a
license therefor and pay to the City Treasurer the sum of One Hundred Pesos (Php
100.00) per dog.
Administrative Provisions. The City Treasurer shall keep a record of all
licensed dogs, describing the same by the name and address of the owner or keeper
thereof. The owner or keeper shall provide the dog with a leather or metal collar for
identification.
SECTION 90.
Php 50.00
88
(b)
50.00
(c)
50.00
Time and Manner of Payment. The fee shall be paid to the City Treasurer
upon registration or transfer of ownership of the large cattle.
Administrative Provisions.
(a) The owner of the large cattle is hereby required to register said cattle with
the City Treasurer.
(b) All branded and counter-branded animals presented to the City Treasurer
shall be registered in a book showing among others, the name and residence of the
owner, and the class, color, brands and other identification marks of the cattle.
(c) The transfer of the large cattle, regardless of its age, shall likewise be
registered with the City Treasurer. It shall be entered in the registry book setting forth
among others, the names and residence of the owner and the purchaser; the
consideration or purchase price of the animal for sale or transfer, class, sex, age,
brand, and other identifying marks of the animal, and a reference by number to the
original certificate of ownership.
SECTION 91.
89
SECTION 92.
Imposition of Fees.
(a) There shall be a daily fee of One Hundred Fifty Pesos (Php 150.00) per
day for each stall set up in an air-conditioned place/area or establishment regardless of
dimension, located in Batangas City for the duration that the tiangge or privilege store
is allowed to operate.
(b) There shall be a daily fee of One Hundred Pesos (Php 100.00) per day or
each stall set up in a non-air-conditioned place/area or establishment regardless of
dimension located in Batangas City for the duration that the tiangge or privilege store
is allowed to operate.
(c) Should the duration exceed three (3) months in any taxable year, then it
shall not be considered a tiangge or privilege store. It shall be subject to business
taxes.
Exemption. The fees in this article shall not be collected from those under
contract with exhibit organizers; provided, however, the exhibit organizer must have
existing business permit fees and has paid the city taxes and fees for the current year.
Manner of Payment. The fees imposed shall be paid to the City Treasurer.
Penalty. The tiangge or privilege store who fails to pay the fee for five (5)
consecutive days shall cause automatic closure of the tiangge or privilege store.
SECTION 93.
Building Permit and Related Fees. The assessment and
collection of building permit fees, signboard permit fees, plumbing inspection permit
fees, mechanical/electrical installation and inspection fees, and such other impositions
prescribed by the Department of Public Works and Highways in the exercise of
regulatory powers over public and private buildings and structures under Presidential
Decree No. 1096, otherwise known as the National Building Code of the Philippines
shall be governed by such code and the rules and regulations promulgated thereunder
and all applicable laws and ordinances.
SECTION 94.
Penalty for Delay.
90
2.
Steel plates to cover excavated portion during day and night time to
prevent accidents.
3.
A cash bond equivalent to twenty percent (20%) of the total cost of excavation
and restoration shall be deposited with the City Treasurer prior to the issuance of the
permit.
The City Engineer may allow contractors to put up annual cash bonds on
reasonable grounds upon presentation of plan and project cost.
After ascertaining that the application for permit have complied with all
appropriate provisions of laws and ordinances, the City Engineer's Office shall within
seven (7) days issue the corresponding permit for digging works.
In cases of emergency where excavation must be undertaken to prevent loss or
damage to life or property, excavation can be commenced provided that within
forty-eight (48) hours after the occurrence of the emergency, a report thereon shall be
submitted by the Contractor and an excavation permit shall immediately be secured
for that purpose, and provided further, that the City Engineer be informed prior to the
commencement of the work.
While the digging and/or excavation is on-going, all excavated materials like
soil, stones, gravel and the like shall be put in sacks or similar containers to maintain
Copyright 2015
91
cleanliness and orderliness on the roads, streets, alleys, and other public places,
provided, however, that sand and construction materials which shall no longer be used
for restoration shall be removed immediately from the place of work.
Withdrawal of the cash bond shall be permitted upon the certification of the
City Engineer provided that the amount of cash bond may be withdrawn only after the
lapse of one (1) month from said certification of the completion of the restoration; and
provided further, that if the restoration done is not in accordance with the planned
restoration, the amount of the cash bond shall be used by the City Engineer for the
proper restoration work, and provided furthermore, that if the cash bond is not
sufficient for the restoration, the contractor or applicant shall be liable for the
additional cost for the proper restoration.
The excavated portion of the roads and pavement shall be restored to its
original form, shape and condition immediately upon the completion of the project.
The restoration project shall be covered by a warranty period of six (6) months.
A certificate of clearance must be secured from the Traffic Development and
Regulatory Office (TDRO) in coordination with the Philippine National Police Traffic
Division of the City prior to the commencement of the work, except in cases of
emergency as herein provided, with regards to traffic re-routing, if necessary, to avoid
inconvenience to motorists and the public.
Compliance with Section 152-C of the Local Government Code of 1991 on the
issuance of barangay clearance shall be complied with.
Imposition of Fees. There shall be imposed the following fees on every
person who shall make any excavation on roads, streets or alleys, public or private,
within Batangas City.
(a) For roads, streets or alleys with concrete pavement:
(1)
(2)
Php 500.00
150.00/sq. m.
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400.00
92
(2)
100.00/sq. m.
(2)
250.00
50.00/sq. m.
In addition, the applicant shall pay the other fees provided for under the
National Building Code and other related laws.
Administrative Provision All permits issued hereunder shall expire upon the
completion of the project. In the event that the excavation and/or restoration project is
not done or commenced pursuant to the schedule submitted to the City Engineer, the
permit granted shall be valid only for a period of six (6) months from date of issuance.
Penal Provisions:
Any person found guilty of violating any provisions of this section shall be
punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more
than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than one (1)
month nor more than six (6) months, or both, at the discretion of the Court. If the
violator is a corporation, partnership or association, the penalty shall be imposed on its
president, manager or person directly in charge of the digging and/or excavation.
Administrative Fine. Without prejudice to the penal provision hereinabove
prescribed, there shall be imposed an amount of Five Thousand Pesos (Php 5,000.00)
on every person who shall begin any excavation without permit from the City
Engineer. He shall likewise be liable to pay the amount of One Thousand Pesos (Php
1,000.00) per day of delay in securing the required permit and another One Thousand
Pesos (Php 1,000.00) per day of delay in the restoration work on roads, streets, alleys,
public or private.
SECTION 95.
Fees for the Issuance of Veterinary Health Certificate
and/or Veterinary Shipping Permit.
Imposition of Fees. For the transport or shipping of animals, which shall
include, but not limited to those herein-below enumerated, the following fees shall be
imposed and collected from the owner or caretaker thereof:
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93
Poultry
0.10/head
Gamefowls
10.00
Swine
2.00
Cattle/Carabao/Horse
5.00/head
5.00
Other animals
5.00
SECTION 96.
Veterinary hospital
200.00
2.
Veterinary clinic
100.00
3.
Veterinary supply
100.00
4.
200.00
5.
Meat Stall
100.00
6.
Meat shops
100.00
7.
Feed mill
200.00
8.
Weighing scale
100.00
9.
Pet shop
100.00
10.
Auction market
200.00
11.
Slaughter house
200.00
12.
Livestock farm
a.
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94
Large animals
50 heads and above
13.
100.00
150.00
200.00
Quail farm
1,000 heads
5,000 heads
10,000 heads
15.
100.00
150.00
200.00
Other animals
SECTION 97.
A.
200.00
Poultry farm
5,000 heads
10,000 heads
30,000 heads
14.
100.00
150.00
200.00
200.00
Service Fees.
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1.
Grading
2.
Liquid limit
80.00
3.
Plastic limit
80.00
4.
Compaction
390.00
5.
6.
Specific Gravity
110.00
7.
Absorption
130.00
Php 130.00
95
8.
Compression
9.
Flexural
10.
11.
12.
Other Tests
Authority of the City Mayor to Increase Fees. The City Mayor, upon
recommendation of the City Engineer, may increase fees mentioned in this Section to
cover the increases in the cost of supplies and materials used in delivering aforesaid
services.
B.
IMPOSITION OF FEES The City Health Officer shall impose and the City
Treasurer shall collect for services rendered, the following fees:
A.
Copyright 2015
2.
Hemoglobin
50.00
3.
Hematocrit
50.00
4.
Differential Count
50.00
5.
WBC count
60.00
6.
Platelet count
75.00
7.
Routine Urinalysis
40.00
8.
Routine Fecalysis
40.00
9.
Gram Staining
80.00
10.
Blood Typing
75.00
11.
Pregnancy Test
80.00
Php 85.00
96
B.
12.
RPR SY
130.00
13.
130.00
14.
TPHA
130.00
15.
300.00
C.
1.
90.00
2.
Cholesterol
90.00
3.
90.00
4.
Creatinine
90.00
5.
90.00
6.
Triglycerides
120.00
7.
FUDL
130.00
8.
LDL
130.00
9.
SGOT
150.00
10.
SGPT
150.00
X-ray Services
1.
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Head
a.
Skull (APL)
190.00
b.
Mastoids (3 views)
500.00
c.
265.00
d.
PNS (3 views)
260.00
97
2.
3.
e.
Orbit (2 views)
200.00
f.
190.00
g.
Nasal Bone
200.00
h.
Temporomandibular joint
(4 views)
400.00
i.
Zygoma
140.00
j.
Facial Bones
145.00
k.
Dental X-ray
200.00
Thoracic
a.
140.00
b.
160.00
c.
160.00
d.
240.00
e.
Apicolordotic
90.00
Vertebral Column
a.
Cervical (2 views)
200.00
b.
Thoracic (2 views)
200.00
c.
400.00
d.
Lumbosacral (2 views)
400.00
Thoraco-lumbar, Cervico-thoracic
4.
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e.
f.
Scoliotic series
400.00
Abdomen
98
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Skeletal
a.
Shoulder Joint
150.00
b.
Thoracic cage
150.00
c.
Clavicle (1 view)
150.00
d.
Scapula (2 views)
170.00
e.
Sternum (2 views)
170.00
f.
Humerus
170.00
g.
150.00
h.
Forearm (2 views)
170.00
i.
Wrist (2 views)
110.00
j.
Hand (2 views)
110.00
k.
Pelvis (1 view)
150.00
l.
170.00
m.
Femur (2 views)
170.00
n.
150.00
o.
Leg (2 views)
170.00
p.
150.00
q.
Oscalsis (2 views)
150.00
r.
Foot (2 views)
150.00
D.
ECG examination
100.00
E.
100.00
99
F.
100.00
G.
75.00
H.
75.00
I.
150.00
J.
150.00
K.
For cremation
150.00
L.
M.
300.00
1,000.00
N.
75.00
Authority of the City Mayor to Increase and Provide Additional Fee. The
City Mayor, upon recommendation of the City Health Officer, may increase the fees
mentioned in paragraphs A, B, C and D of this Section to cover the increases in the
cost of supplies and materials used in delivering the aforesaid services.
Further, the City Mayor, upon acquisition of other laboratory equipment and
testing kits, may, upon recommendation of the City Health Officer, impose reasonable
fees for such additional diagnostic procedures.
Authority of the City Mayor to Grant Exemption from Payment of Service Fees.
The City Mayor may grant exemption from payment of service fees to any person
certified as indigent by the City Social Welfare and Development Officer or his
authorized representative, and to registered senior citizens with proper identification
cards.
Administrative Provisions:
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100
101
102
(2) Any person required to undergo physical and medical examination before
engaging in business or exercising his occupation who shall be found to violate this
Ordinance may settle his obligation by paying the amount of One Thousand Pesos
(Php 1,000.00) to the City Treasurer. Whereupon, he shall no longer be subject to
prosecution for violation of this Ordinance.
C. SERVICE FEES OF THE OFFICE OF THE CITY VETERINARY AND
AGRICULTURAL SERVICES.
IMPOSITION OF FEES. The City Veterinarian shall impose and the City
Treasurer shall collect for services rendered, the following laboratory fees:
A.
B.
C.
D.
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Swine
(b)
Php 100.00
250.00
Natural Insemination
(a)
Buck
250.00
(b)
Bull
400.00
(c)
Boar
250.00
Deworming
(a)
200.00
(b)
150.00
(c)
50.00
500.00
(a)
Large Cattle
500.00
(b)
300.00
(c)
300.00
103
E.
F.
Caesarean Section
(a)
Dog
2,500.00
(b)
Cat
2,500.00
Dog
2,500.00
(b)
Cat
2,500.00
SECTION 98.
Clearance Fees. There shall be paid for each clearance
certificate issued by the Offices of the City Prosecutor, Courts, Philippine National
Police, Sheriff, the Department of Interior and Local Government, the Sangguniang
Panlungsod and other offices of Batangas City Government, the following fees:
(a)
Php 50.00
(b)
100.00
(c)
500.00
(d)
50.00
(e)
300.00
(f)
50.00
Time of Payment. The fees provided under this Section shall be paid to the
City Treasurer upon application for the clearance.
SECTION 99.
Civil Registry Fees. The following fees shall be collected
for services rendered by the Civil Registrar's Office:
1.
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Marriage fees
(a)
(b)
(c)
Php 100.00
100.00
50.00
104
2.
(d)
(e)
Solemnization fee
100.00
Registration Fees
A.
Court Decrees
(a)
Legal Separation
200.00
(b)
Annulment of Marriage /
Divorce/Revocation of
Divorce
300.00
Absolute Nullity of
Marriage
100.00
(c)
(d)
Adoption
Foreign
Local
300.00
200.00
(e)
Recognition or acknowledgement
of natural children or
impugning or denying
recognition
200.00
(f)
Judicial determination of
affiliation
200.00
200.00
(h)
Naturalization
500.00
(i)
Repatriation or voluntary
renunciation of citizenship
500.00
(j)
Correction of entries
100.00
(k)
Presumptive Death
100.00
(l)
(g)
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50.00
105
200.00
B.
100.00
C.
Legal Instruments
(a)
Election of citizenship
(b)
(c)
Mother's Acknowledgement
(d)
Acknowledgement/Admission
of Paternity
100.00
(e)
Affidavit of legitimation
100.00
(f)
100.00
100.00
(h)
Affidavit of Reappearance
100.00
(i)
(j)
Waiver of rights/interests of
absolute community of
property
(g)
3.
100.00
100.00
(b)
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100.00
100.00
106
(c)
(d)
4.
100.00
100.00
100.00
(b)
Transcription for:
Travel abroad
Local employment/reference
Visa/Embassy Requirement
(c)
(d)
(e)
(f)
(g)
5.
Copyright 2015
50.00
50.00
50.00
50.00
50.00
50.00
100.00
For Certification of No
Marriage
300.00
Certified photocopy of
registered Court Decrees
Certification of Family
Composition
Certification of any Civil
Registry Document not
mentioned above
500.00
50.00
107
Filing Fee
(a)
(b)
B.
3,000.00
1,000.00
Service Fees
(a)
(b)
6.
500.00
B.
C.
Regular Fee
(a)
Filing fee
300.00
(b)
Registration of AUSF
100.00
(c)
Annotation Fee
100.00
Filing fee
50.00
(b)
Registration of AUSF
50.00
(c)
Annotation Fee
50.00
Service Fee
Out-of-Town Change of Surname
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1,000.00
100.00
108
7.
8.
Birth Certificate
75.00
(b)
Marriage Certificate
75.00
(c)
Death Certificate
75.00
(d)
Certificate of No Marriage
70.00
Supplemental Report
100.00
(b)
Annotation on registered
birth, marriage, death
certificate per outside zone
court decrees
100.00
Out-of-town registration
of birth, death, marriage
200.00
100.00
100.00
(c)
(d)
(e)
SECTION 100. Secretary Fees. The following fees are hereby imposed
on every person securing a copy of official records on documents in any of the offices
of the City, except the Civil Registry.
1.
2.
50.00
50.00
3.
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109
4.
5.
6.
7.
50.00
50.00
50.00
100.00
SECTION 101.
Imposition Fees.
A. Annotation Fees There shall be collected from every person requesting
the annotation of certain documents on the face of the Tax Declaration at the City
Assessor's Office the following fees:
(1)
Php 20.00
10.00
(3)
50.00
(4)
50.00
(2)
B.
Certification Fees
(1)
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110
of document/Tax declaration
(2)
(3)
50.00
Tax declaration
50.00
(b)
Non-improvement
50.00
(c)
Property Holdings
50.00
(d)
No Mortgage
50.00
(e)
Tax Mapping
50.00
(f)
50.00
SECTION 102.
50.00
B.
Copyright 2015
Php 200.00
100.00
(b)
120.00
111
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(2)
(b)
200.00
400.00
600.00
800.00
1,000.00
2,000.00
2,500.00
100.00
80.00
(b)
Copyright 2015
130.00
Apartment/Townhouse/Dormitory
(a)
(3)
200.00
100.00
112
(4)
Institutional buildings/structures /
establishments projects such as
schools, hospitals and other uses
enumerated in the Zoning Ordinance,
based on the following project costs:
(a)
(b)
(5)
(b)
80.00
1,000.00
200.00
Establishment/Operation of Commercial
Project based on the following project
costs/capitalization/working capital
(a)
(b)
(c)
(d)
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100.00
(6)
300.00
500.00
800.00
1,000.00
113
(e)
(7)
(b)
(b)
(b)
Copyright 2015
1,000.00
200.00
1,000.00
200.00
(10)
(9)
200.00
(8)
2.20/sq. m.
0.50/sq.m.
Repair/Renovation/Alteration Permit
of commercial and industrial projects /
structures/buildings based on the
114
(b)
C.
200.00
Preliminary Approval /
Locational Clearance Fee
(1)
(2)
(b)
(2)
(c)
2,000.00
1.00
4,000.00
2.00
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1,000.00
5,000.00
115
(2)
(d)
(1)
3,000.00
(2)
5,000.00
7,000.00
10,000.00
20,000.00
(4)
(5)
(2)
Change of Name of
Subdivision Project
1,000.00
Preliminary Approval /
Locational Clearance Fee
(1)
(2)
Copyright 2015
5.00
Transfer of Ownership of
Subdivision Project with the
following area:
(3)
(e)
1,000.00
3.00
116
(3)
(b)
(2)
(2)
(2)
200.00
2,000.00
150.00
5.00
5.00
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2,000.00
(3)
(d)
3.00
(c)
Preliminary Approval/Locational
117
Clearance Fee
(1)
(2)
(b)
(c)
(d)
(4)
800.00
0.50
(2)
1.00
(2)
3.00
5.00
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Preliminary Approval/Locational
Clearance Fee
(1)
(2)
1.00
118
(b)
(c)
(5)
(1)
(2)
2.00
(2)
5.00
Approval of Commercial
Subdivision/Estate Project
(a)
(b)
(c)
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Preliminary Approval/Locational
Clearance Fee
(1)
(2)
1.50
(2)
2.50
119
(1)
(2)
(6)
(b)
(c)
5.00
Preliminary Approval/Locational
Clearance Fee
(1)
(2)
1.50
(2)
2.50
(2)
5,000.00
5.00
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5,000.00
(7)
Preliminary Approval/Locational
120
Clearance Fee
(1)
(2)
(b)
(c)
D.
(1)
(2)
1.00
(2)
1.50
2.
2,000.00
1.00
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0.50
800.00
121
(a)
100.00
(b)
150.00
200.00
250.00
300.00
350.00
500.00
(c)
(d)
(e)
(f)
(g)
2.
Apartment/Townhouse/Dormitory
(a)
(b)
3.
(b)
10.00
300.00
10.00
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200.00
4.
300.00
122
(b)
5.
(b)
500.00
10.00
Residential
b.
Commercial/Industrial
10,000.00
c.
Institutional
10,000.00
d.
Apartment/Townhouse/Dormitory 10,000.00
3,000.00
200.00
2.
200.00
3.
Per Streamer/banner
30.00
4.
Per Poster
20.00
5.
b.
Copyright 2015
Variance Fees
1.
G.
10.00
Commercial/Industrial Building/Structure
Support facilities/Projects/Activities
including machineries and equipment based
on the following actual costs:
(a)
F.
200.00
123
fraction thereof
H.
50.00
10,000.00
2.
Other cases/application/projects
5,000.00
I.
J.
K.
L.
50.00
50.00
- bigger size
75.00
124
but not to exceed the maximum of each of the violations herein below provided:
Fines in Pesos
(Administrative)
a.
b.
Violation of clearance/permit as to
use, area, and location
Violation as to use
Violation as to area
Violation as to location
c.
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 50,000.00
Other Violations
Without CZC/LC/DP
Expiration of Temporary Use Permit
Illegal Construction
Other Violations of this Ordinance
Including its Implementing Rules
and Regulations not specifically
herein stated
SECTION 103.
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 10,000.00
Php 200.00
125
b.
c.
300.00
50.00
Time and Manner of Payment The Mayor's Permit fee imposed herein shall
be payable on or before January 31 of every year.
Administrative Provision The City Treasurer shall keep a registry of all
heavy equipment and agricultural machinery which shall include the following
information: (1) make and brand of the heavy equipment; (2) name and address of the
owner; (3) year model; and (4) capacity.
SECTION 105.
126
1,000.00 on every person engaged in the business of hauling and trucking services
operating within the City.
Administrative Provisions (a) The Mayor's Permit shall be issued only to the
hauling operator or trucking firm after the payment of the required fee to the City
Treasurer.
(b) The load capacity of roads and bridges shall be observed by the hauling or
trucking operator.
(c) The hauler shall also observe carefully the proper loading of logs, sugar
cane, cattle, fowls, swine, and other kinds of cargoes and that the same are securely
piled and properly covered.
(d) The Mayor's Permit shall be carried at all times in each truck for which
the permit has been issued. Photocopies of the same shall be sufficient compliance
hereof.
SECTION 106.
Imposition of Fees There is hereby levied and imposed a fire inspection fee
on all business establishment in Batangas City at the following rates:
Amount of Fee
Per Annum
a.
b.
c.
500.00
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1,000.00
127
300.00
300.00
Industrial/commercial buildings or
establishments, retailers/wholesalers,
distributors, importers, exporters,
manufacturers, producers, assemblers,
distillers and compounders, brewers
300.00
4.
Eateries/canteens/carinderias
200.00
5.
200.00
6.
Service contractors
100.00
7.
8.
Offices of professionals
75.00
9.
Sari-sari stores
50.00
2.
3.
d.
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Storage Occupancies:
1.
Lumberyards
350.00
2.
Combustible solids
350.00
3.
Flammable liquids
350.00
4.
Flammable gases
350.00
5.
300.00
6.
200.00
128
e.
f.
g.
7.
Parking garage
200.00
8.
Cold storage
300.00
9.
200.00
10.
Others
100.00
Residential
100.00
2.
Commercial
200.00
3.
Industrial
200.00
4.
Others
100.00
200.00
2.
300.00
3.
600.00
4.
5.
6.
7.
50.00
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1,500.00
5 up to 20 gallons
30.00
129
2.
40.00
3.
50.00
4.
60.00
5.
70.00
6.
80.00
7.
70.00
8.
100.00
Time and Manner of Payment The fees imposed in this Section shall be paid
to the City Treasurer upon application for inspection with the Office of the City
Mayor through the Chief of the Fire Department before the permit is granted or before
it is renewed.
Administrative Provisions The Chief of the Fire Department shall have the
duty of inspection and supervision over the location and the manner of storing
inflammable, explosive or highly combustible materials in accordance with the rules
and regulations on fire prevention and protection. If in his judgment, the location and
manner of storing such materials or the installation of the storage system or in the
cooking appliances constitute a fire hazard, he shall issue an order to the possessor
directing that the same shall be stored elsewhere or removed within twenty four (24)
hours.
Unless otherwise provided in existing laws, ordinances and rules and
regulations, the inspection shall be conducted annually and as often as he may deem
necessary.
Applicability Clause All other matters relating to fire inspection and
issuance of permits shall be governed by the pertinent provisions of PD 1185 (Fire
Code of the Philippines) and other existing laws, rules and regulations.
SECTION 107.
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130
Imposition of Fees. In addition to the rental fee for the use of existing
facilities owned by the City Government in the storage for explosive materials or
substances, every person desiring to use the government facilities shall pay the
following monthly storage fees:
Amount of Fee
Per month
Dynamite sticks
Php 100.00/case
Blasting caps
Safety fuses
Electric caps
40.00/hundred pieces
Time of Payment The fees imposed in this section shall be paid to the City
Treasurer one (1) month before the permit to use the said facilities is granted.
Administrative Provisions Every person, before storing any kind of
explosive materials or substances, shall first secure a clearance therefor from the
Director of the Philippine National Police Firearms and Explosives Unit and a
Mayor's permit.
No building or structure of any kind shall be permitted as storage of any
explosive materials or substances within a three hundred meter (300m.) radius from
any residential area.
CHAPTER VII
City Charges
SECTION 108.
Market.
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131
(b)
(c)
(d)
(e)
(f)
(g)
(h)
"Temporary stallholder" shall mean any person who does not hold
a regular lease to any stall but occupies a definite and permanent
place in a designated area in the public market and who comes
daily to sell his wares in his designated area.
SECTION 109. Market Sections and Market Fees. For purposes of this
section, the Public Market of Batangas City shall be divided, as follows:
Copyright 2015
(a)
(b)
(c)
Dry Goods Section All kinds of textiles, ready made dresses and
apparels, drugs, toiletries, novelties, shoes, laces, kitchen wares,
glass wares, handbags, bags, school supplies and hardware.
(d)
132
(f)
Imposition of Fees. There shall be collected from the lessees of stalls in the
City Market the following fees, per square meter or fraction thereof, per day:
Market I
Market II
5.55
Other Sections
4.30
5.55
Other Sections
3.05
Market III
3.55
Beginning the year 2011 and every year thereafter, the amount of fifty centavos
(Php 0.50) shall be added to the rates herein-above enumerated until the target amount
of eight pesos (P8.00) is reached. Thereat, the additional market fee shall be fixed at
Eight Pesos (P8.00).
Market Entrance Fee. In lieu of the regular market fees based on the space
occupied, a market entrance fee shall be collected from transient vendors of the
commodities listed below with the corresponding rates as follows:
(1)
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133
1/2 m. long
Small size, less than 1/4 m. long
(b)
(d)
30.00
(e)
15.00
(f)
30.00
6.00
(h)
10.00
10.00
(j)
10.00
(k)
50.00
(i)
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20.00
30.00
40.00
50.00
(c)
(g)
(2)
6.00
3.00
134
(c)
6.00
B-Meg size
8.00
4.00
Kaing (regular)
5.00
Kaing (medium)
8.00
Bulldozer size
10.00
(e)
(f)
(g)
(h)
(3)
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7.00
350.00
150.00
3.00
6.00
Other Commodities
135
(a)
(b)
2.00
10.00
(c)
2.00
(d)
2.00
(e)
2.00
(f)
2.00
(g)
10.00
(h)
4.00
(i)
5.00
(j)
50.00
(k)
100.00
(l)
4.00
(m)
10.00
(n)
The transfer of fruits and vegetables from one vehicle to another vehicle or
from a vehicle to a buying station shall be deemed as sale transaction and shall be
subject to payment of market fees.
(4)
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Auction Market
(a)
10.00
(b)
12.00
136
(c)
15.00
In case the vendor for whom an entrance fee was collected occupies any space
with an area in excess of what he paid for, he shall be required to pay the correct
amount of the fee due thereon.
Duly licensed suppliers or distributors of goods, commodities, or general
merchandise of permanent occupants of market stalls, tiendas or other space as well as
the same occupants when they bring in goods, commodities or merchandise to
replenish or augment their stock, shall not be considered transient vendors required to
pay the entrance fee herein authorized.
Buying/selling station for agricultural products shall not be allowed outside the
public market. As used in this section, buying/selling station is any place where
agricultural products are purchased, sold or transacted for the purpose of wholesale to
other locality.
Time and Manner of Payment The rental fee imposed under this section
shall be paid to the City Treasurer or his duly authorized representative in the
following manner: Old Market, from day 1 to 10 of each month; JPM Market, day 21
to 20 of each month and in the New Batangas City Public Market, day 21 to 30 of
each month. The rental due from a new lessee shall be paid before the occupancy of
the market stall, or tienda.
Market entrance fee shall be paid daily in advance, for which purpose, cash
tickets shall be issued.
SECTION 110. Surcharge for Late or Non-Payment of Fees/Cancellation of
Lease. The lessee of a space, stall, or tienda who fails to pay the monthly rental fee
shall pay a surcharge of twenty-five percent (25%) of the total rental due. Failure to
pay the rental fee for two (2) months shall cause automatic cancellation of the contract
of lease of space or stall. The space or stall shall then be declared vacant and subject
to adjudication to any interested applicant in accordance with the Ordinance.
The City Treasurer may enter into a compromise agreement with the lessee for
the payment of delinquent account taking into account the amount involved and the
interest of the public, subject to the guidelines that may be promulgated by the Market
Committee.
SECTION 111.
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137
Filipino citizens and residents of Batangas City for two (2) years
prior to the approval of this Ordinance shall have preference to the
lease;
b.
(2) Notice of vacancy of vacant or newly constructed stalls shall be given 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 stall is
unoccupied and available for lease. Such notice shall be posted conspicuously on the
unoccupied stall and the bulletin board of the market. This notice of vacancy shall be
written in the following form:
NOTICE
Notice is hereby given that stall No. __________ at Building or Pavilion
No. _________ of the _________________ market is vacant or will be vacated
on ___________. Any individual eighteen (18) years of age or more, or a duly
registered cooperative, with financial capability and is not legally incapacitated,
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138
desiring to lease this stall, shall file an application on the prescribed form
(copies may be obtained from the Office of the City Market Administrator
during office hours). In case there is more than one applicant, the award of the
lease of the vacant stall shall be determined by drawing of lots to be conducted
on ____________ at twelve o'clock (12:00) noon at the Office of the City
Market Administrator. This stall is located in the ______________ section.
City Market Administrator
(3) The application shall be made under oath. It shall be submitted to the
Office of the City Market Administrator by the applicant in person.
An application fee in the amount of Php 150.00 shall be paid by the applicant
to the Office of the City Treasurer or his duly authorized representative.
(4) It shall be the duty of the City Market Administrator to keep a register
book showing the names and addresses of all applicants for vacant stalls, the number
and description of the stall applied for by them, and the date and hour of the receipt by
the Market Administrator of each application. It shall also be the duty of the Market
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 MARKET STALL
_________________
Address
_____________
Date
The City Market Administrator
City of Batangas
Sir:
I (for himself or as representative of a registered cooperative) hereby
apply for the lease of Stall No. ____ of the _____________ Market. I am
______ years of age, Filipino Citizen, single/married, residing at
_______________ and possessing legal and financial capability.
Should the above-mentioned stall be leased to me in accordance with the
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139
market rules and regulations, I promise to hold the same under the following
conditions:
(a)
That while I am occupying or leasing this stall, I shall at all times have
my picture and that of my helper (or helpers) conveniently framed and
hung up conspicuously in the stall together with all the required permits.
(b)
I shall keep the stall at all times in good sanitary condition and comply
strictly with all sanitary and market rules and regulations now existing
and may hereafter be promulgated.
(c)
I shall pay the corresponding rent for the stall in the manner prescribed
by the existing ordinances, rules and regulations.
(d)
(e)
(f)
(g)
That I agree that before I make any improvement on the leased premises
I will secure the written consent of the market administrator and that any
such improvement I make thereon shall become property of the City
Government without need of reimbursement to me.
(h)
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140
NOTARY PUBLIC
(5) If on the last day set for filing of applications, there is no applicant from
residents of Batangas City, the posting of Notice of Vacancy prescribed-above shall
be repeated for another ten (10)-day period. If after the expiration of that period there
is still no such applicant, the stall affected may be leased to any Filipino Citizen. If
there are several Filipino applicants, the adjudication of the stalls shall be made
through drawing of lots to be conducted by the Market Committee. The result of the
drawing of lots shall be reported immediately by the Market Committee to the City
Mayor for approval.
No alien shall be permitted to lease any stall in the public market.
(6) The awardee shall furnish the City Treasurer two (2) copies of his picture
(1" x 1") immediately after the award of the lease. It shall be the duty of the City
Treasurer to attach one (1) copy of the picture to the application and the other copy to
the record kept for the purpose. In addition, the new Lessee shall pay an occupancy
fee which shall be non-refundable, in the following amounts:
Copyright 2015
(a)
Meat Section
(b)
20,000.00
(c)
20,000.00
(d)
Grocery Section
20,000.00
(e)
20,000.00
(f)
30,000.00
(g)
20,000.00
(h)
20,000.00
(i)
15,000.00
(j)
15,000.00
(k)
15,000.00
(l)
Appliance Section
15,000.00
Php 30,000.00
141
Copyright 2015
(m)
Glassware Section
15,000.00
(n)
15,000.00
(o)
15,000.00
(p)
Footwear Section
15,000.00
(q)
15,000.00
(r)
Cloth Section
15,000.00
(s)
Restaurant Section
15,000.00
(t)
Salt Section
10,000.00
(u)
10,000.00
(v)
Fish Section
15,000.00
(w)
15,000.00
(x)
Parlor shops
15,000.00
(y)
News stand
15,000.00
(z)
Lending
15,000.00
(aa)
Jewelry shops
15,000.00
(bb)
Native delicacies
15,000.00
(cc)
15,000.00
(dd)
15,000.00
(ee)
Barber shops
15,000.00
(ff)
15,000.00
142
Failure on the part of the awardee to pay the occupancy fee within fifteen (15)
days from being informed of the award shall forfeit his privilege to the lease thereof.
Vacancy of Stalls Before the Expiration of the Lease Should, for any reason,
a stall holder or lessee discontinue or is required to discontinue his business before the
lease expires, such stall shall be considered vacant and its occupancy shall be disposed
of in the manner prescribed in this section. However, if the vacancy is caused by the
death or physical disability of the stallholder, the stall may be administered by the
legitimate spouse, and in the latter's absence, the children by consanguinity in the
order of their ages for the unexpired portion of the lease. The heirs above-mentioned
of the said former stallholder shall be given preference to lease the vacant stall,
provided that a new occupancy fee is paid and the delinquency of the former
stallholder is fully paid.
(7) If there is a vacant stall for lease other than that stated in the preceding
paragraph, preference shall be given to the applicants who are not relatives of a
stallholder within the second degree of consanguinity or affinity.
(8) No person shall be permitted to possess, whether as original lessor,
sub-lessee, mortgagor or in any capacity more than one stall in his name.
SECTION 113. Annual Renewal of the Lease of Contract. The Contract
of Lease for a stall shall be for a period of one year renewable in the month of January
of each year, unless sooner terminated for violation of the Ordinance, market rules
and regulations and other existing laws related thereto.
SECTION 114. Lessee to Personally Administer His Stall. Any person
who has been awarded the right to lease a market stall shall occupy, administer, and
manage his stall. He may employ helpers who must be Filipino Citizens of good moral
character.
SECTION 115.
Prohibitions.
(1) Except on those places authorized by law, the peddling or sale outside the
public market site or premises of agricultural products or food stuffs, which easily
deteriorate, like fish and meat, among others, is hereby strictly prohibited, unless the
same are sold in a barangay market or similar establishment duly approved by the
government or sold in a meatshop and supermarkets with the approval of the National
Meat Inspection service, and the corresponding taxes and regulatory fees are paid.
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143
(2) No person shall utilize the public market or any part thereof for residential
or lodging purposes, nor shall the stall be used principally as stockroom or bodega or
for any purpose other than for peddling and vending of goods or other commodities.
(3) It shall be unlawful for any person to resist, obstruct, annoy or impede any
market employee or personnel in the performance of his duties nor shall the parents
allow their minor children to loiter in or around their stall or in the market premises.
(4) It shall be unlawful for any person to peddle, hawk, sell, or offer or
expose for sale or for any other purpose, any article in the passage way (pasilio) used
by the public in the market premises.
(5) It shall be unlawful for any person to drink, serve or dispense liquor or
any intoxicating drinks within the premises of the public market at any time.
Intoxicating drink shall include beer and any intoxicating beverage of similar nature.
(6) No person shall occupy more space than what is duly permitted or leased
to him.
(7) It shall be unlawful for any person to remove, or install electrical wiring
or water connection or make any improvement or construction on the stall without
prior permit from the Market Administrator and approved by the City Mayor.
(8) It shall be unlawful for any person or lessee to keep the leased stall and its
premises in an unsanitary or unclean condition.
(9) It shall be unlawful to employ dummies or to sublease market stalls.
(10) It shall be unlawful for any person to stay inside the public market except
those duly authorized by law after the closing hours prescribed by the City Market
Administrator.
(11) The prohibition stated in Ordinance No. 9, s. 2004, Section 5 is hereby
included.
Administrative Penalty. Violation of any of the above prohibitions, rules
and regulations and conditions of contract by a lease holder shall cause the
cancellation of the lessee's permit and the revocation of the lease contract. The City
Market Administrator is hereby empowered to padlock or close the stall of the lessee
after due notice of the violation.
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144
Penal Provisions:
Any person found guilty of violating any provisions of this Section shall be
punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more
than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than six (6)
months nor more than one (1) year, or both at the discretion of the court. If the
violator is a corporation, partnership, or association, the penalty shall be imposed on
its president, manager or a person directly in charge of the project.
SECTION 116. Responsibility for Market Administration. The Market
Administrator shall exercise direct and immediate supervision, administration and
control over the public market and the personnel thereof, including those personnel
from other offices who have been detailed or assigned in the maintenance, security,
traffic, order, cleanliness and upkeep of the market and the market premises.
The Market Administrator shall not be responsible to the occupants of stalls for
any loss or damage caused by fire, theft, robbery, force majeure, or any other cause.
Articles or merchandise left in the public market during closure time shall be at the
risk of the stall holder or owner thereof.
In case articles or merchandise are found within the market premises, the
Market Administrator or his subordinate may take custody thereof and make the
necessary steps to return them to the owners. In case the articles are claimed within
twenty four (24) hours thereafter, they shall be returned to their owners upon payment
of actual expenses incurred in their safekeeping unless they have deteriorated as to
constitute a menace to public health, in which case, they shall be disposed of in the
manner decided by the City Market Administrator. In case, however, where the
articles have not deteriorated as to constitute a menace to public health, but have not
been claimed by the owner thereof, within the afore-stated time, they shall be disposed
of in the manner directed by the Market Administrator with due regard to public
health.
SECTION 117. Creation of the Market Committee. There is hereby
created a Market Committee composed of the City Mayor as Chairman, the City
Administrator, three (3) members of the Committee on Markets of the Sangguniang
Panlungsod, the City Treasurer, The City Legal Officer, The City Engineer, The City
Budget Officer, The City Health Officer, The City Market Administrator, one (1)
representative of the vendors in the Old Public Market and one (1) representative of
the vendors of the New Public Market, both of whom shall be appointed by the City
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Mayor, as members.
The Market Committee shall have the power to promulgate rules and
regulations necessary for the efficient and effective implementation of the provisions
of this Ordinance on markets which shall become effective upon approval of the City
Mayor.
The Market Committee shall have the power to impose penalties for violation
of the rules and regulations promulgated.
SECTION 118.
B.
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2.
Hogs
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
200.00
25.00
25.00
25.00
3.
Goats
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
100.00
25.00
25.00
15.00
4.
Others
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
100.00
25.00
25.00
25.00
2.
Hogs
Slaughter fee
Php 250.00
25.00
150.00
146
C.
Inspection fee
25.00
3.
Goats
Slaughter fee
Inspection fee
50.00
25.00
4.
Others
Slaughter fee
Inspection fee
100.00
25.00
Permit Fee The fee shall be paid to the City Treasurer or his duly authorized
representative upon application of a permit to slaughter with the City Veterinarian or
the Meat Inspector.
(a)
Slaughter Fee The fee shall be paid to the City Treasurer or his
authorized representative before the animal is slaughtered.
(b)
Corral Fee The fee shall be paid to the City Treasurer or his
duly authorized representative before the animal is kept in the City
corral or any place designated as such. If the animal is kept in the
City corral beyond the period paid, for, the fee on the unpaid
period shall first be paid before the animal is released from the
corral.
(c)
Post Mortem Fee The fee shall be paid to the City Treasurer or
his duly authorized representative before the meat is sold within
the City.
(d)
SECTION 119.
147
Government.
1.
Binder Course
1.
2.
3.
4.
5.
b.
Furnish (F)
Delivery (D)
Lay (L)
Roll (R)
Correction (C)
Furnish (F)
Delivery (D)
Lay (L)
Roll (R)
Correction (C)
Php 4,850.00
430.00
175.00
100.00
90.00
3.
Php 4,850.00
430.00
175.00
100.00
90.00
2.
15,200.00/drum
12,800.00/drum
b.
a.
148
149
(b)
(c)
(d)
(e)
(f)
Advertisement and Public Auction The Committee shall advertise the call
for sealed bids for the leasing of zones of City Waters in public auction once in a
newspaper of general circulation in the Province of Batangas and posted for one (1)
week on the bulletin board of the City Hall.
The notice advertising the call for bids shall indicate the date and time when
such bids shall be filed with the City Treasurer.
Upon submitting a sealed bid, the bidder shall accompany such bid with a cash
deposit of at least ten percent (10%) of the amount of bid which amount shall be
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150
credited to the first rental by the highest and most responsible bidder should the bid be
awarded to him. However, the marginal fishermen or cooperatives shall be exempted
from the ten percent (10%) cash deposit or putting up of bond.
At the time and place designated in the notice, the Committee sitting en banc
shall open all bids and award the lease to the qualified bidder offering the highest and
most responsible bid. The lease shall be executed within ten (10) days after the award
is made by the Committee and should the successful bidder refuse to accept or fail or
neglect to execute the lease within such time, his deposit shall be forfeited in favor of
the City Government. In such a case, another bidding shall be held in the manner
provided above. Upon execution of the lease contract, the winning bidder shall also
submit a performance bond in the amount of ten percent (10%) of the full contract
price.
The deposit of the unsuccessful bidders shall be returned upon execution of the
lease contract or before the calling of another bid.
If there are no interested bidders, or for any reason, there is failure of the
bidding held, the Committee shall grant the exclusive right to gather bangus, sugpo
and other fry through negotiated contract or agreement.
Any provision of this Ordinance to the contrary notwithstanding, marginal
fishermen referred to herein and the cooperative shall be given preference in the grant
of fishery rights in the City Waters. Such marginal fishermen and cooperative shall be
exempt from the filing of the cash bond and the performance bond required under this
Section.
Imposition of Fees There shall be collected the following fees for the right
to operate fish ponds for oyster, mussels or other aquatic beds or to take or catch
bangus fry or kawag-kawag or fry of other species for propagation.
Minimum Fee or Tipo
Per Annum
(1)
(2)
Php 150,000.00
1,000.00
Time and Manner of Payment. The fee for the exclusive privilege to gather
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bangus, sugpo and other fry granted by public auction shall be paid in advance, either
in cash or in two (2) equal installments, to be paid by the successful bidder to the City
Treasurer, the first upon being informed of the award and the next installment on or
before the thirtieth (30th) day after the execution of the contract of lease.
All other fees hereinabove provided shall be paid to the City Treasurer upon
filing of the necessary application.
Surcharge In case of failure to pay the rentals and fees for the lease within
the time allowed for payment, a surcharge of ten percent (10%) of the amount due
shall be collected monthly without prejudice to the right of the City to cancel or
terminate the contract of lease.
Administrative Provision (a) No fish net with mesh net less than 3mm. in
size shall be used in the waters of Batangas City, except during the season of
anchovies, dulong, alamang, shrimp fry and similar species.
(b) No fish corrals shall be allowed within the territorial waters of Batangas
City.
(c) The failure of the licensee to comply with any of the terms of the permit
or contract or the provisions of law, ordinance and rules and regulations governing his
fishing privileges shall be sufficient ground to terminate his license, permit or
contract.
SECTION 122. Fishery License Permit. It shall be unlawful for any
person, cooperative, partnership, association or corporation to take or catch fish or
other aquatic species by means of nets, traps and other fishing gears in the City Waters
or by means of fishing boats or vessels three (3) tons gross or less unless the necessary
Mayor's permit is secured from the City Government upon recommendation of the
Office of the City Veterinary and Agricultural Services (OCVAS).
It shall likewise be illegal to operate oyster culture beds or take, catch, or
gather bangus fry or fry of other species without the necessary permit.
The license fee for the privilege to catch fish from City Waters with nets, traps
and other fishing gears and the operation of a fishing vessel three (3) tons or below
shall be paid upon application of a license and within the first twenty (20) days of
January of every year.
SECTION 123.
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provisions of the Philippine Fisheries Code of 1998 (RA 8550) and other related laws,
the catching or gathering of aquarium fishes shall be allowed only to marginal
fisherman and on specific areas determined by the Fishery Division of OCVAS and
upon payment of Mayor's Permit fee in the amount of Php 500.00 annually.
SECTION 124.
Collection of Fees.
The following fees shall be collected by the City Treasurer, through the Office
of the City Veterinary and Agricultural Services and imposed on all fish products
coming to and going out of the City of Batangas:
1.
2.
Inspection Fee
3.
Examination Fee
Php 200.00
For the exclusive catching of bangus, sugpo, kawag-kawag and other fry,
Minimum Annual Rental
Fees
Zone I
Zone II
Zone III
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Php 15,000.00
15,000.00
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15,000.00
Zone IV
Zone V
15,000.00
15,000.00
15,000.00
15,000.00
Zone VI
Zone VII
Zone VIII
Zone IX
Zone X
15,000.00
15,000.00
Zone XI
Zone XII
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15,000.00
Rental Fees.
Chairman
City Treasurer
Member
Member
City Administrator
Member
Member
There shall be imposed rental fees for the use of government facilities and
property on the following:
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1.
Php 2,500.00
2.
3,000.00
3.
2,000.00
4.
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5.
Ground Floor
2,000.00
2nd floor
5,000.00
3rd floor
1,500.00/room/day
Ground floor
2nd floor
2,000.00
100.00/head/day
6.
A.
1.
30,000.00
Revenue Events
Without Aircon
120,000.00
Non-Revenue Events
95,000.00
30,000.00/hr.
10,000.00/hr.
3.
Practice and training
3,000.00/day
B.
Not allowed
400.00/sq.
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B.
Stage
5,000.00
C.
1,500.00/day
D.
Operational Expenses
15,000.00
E.
10,000.00
F.
Parking Fee
G.
Chairs
8.00/pc.
Tables
20.00/pc.
20.00
H.
Generator Set
12,000.00
I.
Bond (refundable)
50,000.00
This is to cover charges resulting from damage to BSSC and unpaid rental fees.
A reservation fee amounting to 20% of the contract amount which shall also
serve as part of the contract agreement shall be paid by the LESSEE. Only half of the
reservation fee will be refunded by the Lessee upon its cancellation.
Additional charges shall be collected from the LESSEE for damages to
properties of BCSC incurred during the rehearsals/staging of the event and shall be
paid within one (1) week upon receipt. Failure to pay this amount in the specified time
shall entitle the LESSOR not to return the bond amounting to 50,000.00 to the
LESSEE.
C.
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Learn-to-swim Programs
The BCSC Administration shall open learn-to-swim programs to interested
individuals or groups. A fee of Two Thousand Pesos (Php 2,000.00) shall be collected
prior to the start of the twelve (12) one (1)-hour swimming sessions. Terms and
conditions and the schedule of the program shall be posted at the BCSC
Administration Office.
7.
For students
10.00
b.
20.00
c.
For teachers
10.00
d.
Other visitors
20.00
8.
9.
10.
Government property
a.
b.
C.
500.00/day/ad
It is hereby imposed a rental fee, per hour, exclusive of fuel, oil and lubricants
on government-owned heavy and light equipment under the different offices of the
City as follows:
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1.
Tractor
2.
Bulldozer
3.
Roadgrader
Php 450.00
1,800.00
900.00
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158
4.
Roadroller
700.00
5.
Payloader
1,500.00
6.
Backhoe
1,600.00
7.
Dumptruck
8.
Concrete Mixer
70.00
9.
Water truck
65.00
10.
Concrete cutter
70.00
11.
Wrecker
250.00
12.
Suction truck
500.00
13.
Manlifter
250.00
14.
Trailer
70.00
15.
Shredder
50.00
16.
Jackhammer
17.
Corn Sheller
18.
Corn Drier
250.00
100.00
5.00/sack
a.
5.00/sack
b.
5.00/sack
19.
Corn Planter
100.00/hectare
20.
Corn Dehusker
21.
Grass Cutter
100.00/load of fuel
22.
Power Saw
100.00/load of fuel
5.00/sack
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into contract of lease or rental, subject to reasonable terms and conditions most
favorable to the City Government, with any person, natural or juridical, regarding the
rental of equipment, government facilities and property and other machineries owned
by the City. He is also given authority to increase or adjust rental rates on the basis of
the cost of maintenance and return of investment. He is also given the authority to
adjust rental rates on the basis of calamity, diseases, and other circumstances affecting
the market.
TITLE III
Tax Remedies
CHAPTER VIII
Civil Remedies for Collection of Revenues
SECTION 128. Local Government's Lien. Local taxes, fees, charges and
other revenues herein provided constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or
judicial action, not only upon any property or rights therein which may be subject to
lien but upon also property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to the which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent local taxes, fees, and
charges, including related surcharges and interest resulting from delinquency and shall
be enforced: (a) by administrative action through distraint on 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. Either of these remedies or all may be pursued concurrently or
simultaneously at the discretion of the City Treasurer.
SECTION 129. Distraint of Personal Property. The remedy by distraint
shall proceed as follows:
(a) Seizure Upon failure of the person owing any local tax, fee or charge
to pay the same at the time required, the City Treasurer or his representative may,
upon written notice, seize or confiscate any personal property belonging to the person
or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee
or charge in question, together with any increment thereto incident to delinquency and
the expenses of seizure. In such case, the City Treasurer or his representative shall
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issue a duly authenticated certificate based upon the records of his office showing the
fact of delinquency and the time and amount of the tax, fee, charge and penalty due.
Such certificate shall serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer's right to claim exemption under the
provisions of existing laws. Distrained personal property shall be sold at public
auction in the manner herein provided for.
(b) Accounting of Distrained Goods The Officer executing the distraint
shall make or cause to be made an account of the goods, chattels and effects
distrained, a copy of which signed by himself shall be left either with the owner or
person from whose possession the goods, chattels, or effects are taken, or at the
dwelling or place of business of that person and with someone of suitable age and
discretion, to which list shall be added a statement of the sum demanded and a note of
the time and place of the sale.
(c) Publication The Officer shall forthwith cause a notification to be
exhibited in not less than three (3) public conspicuous places in Batangas City where
the distraint is made specifying the time and place of the sale, and the articles
distrained. The time of the sale shall not be less than twenty (20) days after notice to
the owner or possessor of the property as above-specified and the publication or
posting of the notice. One place for the posting of the notice shall be at the Office of
the City Mayor.
(d) Release of Distrained Property Upon Payment Prior to the Sale If at
any time prior to the consummation of the sale, all proper charges are paid to the
Officer conducting the same, the goods or effects distrained shall be restored to the
owner.
(e) Procedure of Sale At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public auction to the
highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall
make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as sold to
the local government unit concerned for the amount of the assessment made thereon
by the Committee on Appraisal and to the extent of the same amount, the tax
delinquencies shall be cancelled.
The Committee on Appraisal shall be composed of the City Treasurer as
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Chairman, with representative from the Commission on Audit (COA) and the City
Assessor, as members.
(a) Disposition of Proceeds The proceeds of the sale shall be applied to
satisfy the tax, including the surcharges, interests and other penalties incident to the
delinquency, and the expenses of the distraint and sale, the balance over and above
what is required to pay the entire claim shall be returned to the owner of the property
sold. The expenses chargeable upon the seizure and sale shall embrace only the actual
expenses of seizure and preservation of the property pending the same, and no charge
shall be imposed for the services of the local officer or his representative. Where the
proceeds of the sale are insufficient to satisfy the claim, other property may, in like
manner, be distrained until the full amount due, including all expenses, is collected.
SECTION 139. Levy on Real Property. After the expiration of the time
required to pay the delinquent tax, fee or charge, real property may be levied on,
before, simultaneously or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee or charge,
and penalty due from him. Said certificate shall operate with the force of legal
execution throughout the Philippines. Levy shall be effected by writing upon said
certificate the description of the property upon which the levy is made. At the same
time, written notice of the levy shall be mailed to and served upon the proper City
Assessors and Registrars of Deeds who shall annotate the levy on the Tax
Declarations and Certificates of Titles of property, respectively, and the delinquent
taxpayer or, if he be absent from the City, to his agent or the manager of his business
in respect to which the liability arose, or if there be none, to the occupant of the
property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant or 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 the execution of the distraint, proceed with the levy on the taxpayer's real
property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sangguniang Panlungsod.
(a) Penalty for Failure to Issue and Execute Warrant. Without prejudice to
criminal prosecution under the Revised Penal Code, if the levying officer fails to issue
or execute the warrant of distraint or levy after the expiration of time prescribed, or if
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from the date of purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to a
certificate of redemption from the City Treasurer or his representative.
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 two percent (2%) per month
herein provided for, the portion of the cost of sale and other legitimate expenses
incurred by him, and said property thereafter shall be free from the lien of such taxes,
fees or charges and other related surcharges, interests, and penalties. The owner, shall
not, however, be deprived of the possession of the said property and shall be entitled
to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
(d) Final Deed to Purchaser. In case the taxpayer fails to redeem the
property as provided herein, the City Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees,
charges, related surcharges, interests and penalties. The deed shall sufficiently recite
all the proceedings upon which the validity of the sale depends.
(e) Purchase of Property by the City for Want of Bidder. In case there is
no bidder for the real property advertised for sale as provided herein, or if the highest
bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges,
interests, penalties and costs, the City Treasurer conducting the same shall purchase
the property in behalf of Batangas City to satisfy the claim, and within two (2) days
thereafter shall make a report to his proceedings which shall be reflected upon the
records of his Office. It shall be the duty of the Registrar of Deeds upon registration
with his office of such declaration of forfeiture to transfer the title of the forfeited
property to the City of Batangas 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
cost of sale. If the property is not redeemed as provided herein, the ownership thereof
shall be fully vested on Batangas City.
(f) Resale of Real Estate Taken for Taxes, Fees or Charges. The
Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not
less than twenty (20) days, sell and dispose of the real property acquired under the
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preceding paragraph at public auction. The proceeds of the sale shall accrue to the
general fund of Batangas City.
SECTION 131. Collection of Delinquent Taxes, Fees, Charges, or Other
Revenue through Judicial Action. Batangas City may enforce the collection of
delinquent taxes, fees, charges, and other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the City Treasurer within the
period prescribed in Republic Act No. 7160.
SECTION 132. Further Distraint or Levy. The remedies by distraint and
levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 133. Personal Property Exempt from Distraint or Levy. The
following properties shall be exempt from distraint and the levy, attachment or
execution thereof for delinquency in the payment of any local tax, fee, or charge,
including the related surcharge and interest:
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(a)
(b)
One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
(c)
(d)
(e)
(f)
(g)
One fishing boat and net, not exceeding the total value of Ten
Thousand Pesos (Php 10,000.00), by the lawful use of which a
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SECTION 134. Power of the City Mayor to Issue Rules and Regulations.
The City Mayor may promulgate rules and regulations for the effective and efficient
implementation of the provisions of this Code. Likewise, the City Mayor may create
an oversight committee to monitor the implementation of the provisions of this Code
and recommend from time to time additional rules and regulations thereof.
SECTION 135. Penalty Imposable by the Courts. Any person or persons
who violate any of the provisions of this Ordinance where there is no specific penalty
or the rules or regulations promulgated by authority of this Ordinance shall upon
conviction, be punished by a fine of not less than One Thousand Pesos (Php 1,000.00)
nor more than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than
one (1) month nor more than six (6) months, or both, at the discretion of the Court.
If the violation is committed by a corporation, partnership or association, the
President, General Manager and the person in charge with the administration or
operation thereof shall be held liable therefore.
Punishment by a fine or imprisonment as herein provided for shall not relieve
the offender from the payment of the tax, fee or charge imposed under this Ordinance.
In case of failure of the offender to pay the fine, the Court shall impose subsidiary
imprisonment as may be determined by the Court.
SECTION 136. Administrative Fine. Except in cases wherein a specific
administrative fine is otherwise provided, any person who shall be held liable under
any provision of this Ordinance may settle his obligation by paying a fine of Five
Thousand Pesos (Php 5,000.00) to the City Treasurer within seventy-two (72) hours
from apprehension. Whereupon, he shall no longer be subject to prosecution for
violation of the Batangas City Revenue Code of 2009.
SECTION 137. Existing Tax and Revenue Measures. All other revenue
measures of Batangas City shall continue to be in force and effect after the effectivity
of this Code, unless amended by the Sangguniang Panlungsod or inconsistent with or
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ATTESTED:
APPROVED:
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