REVISED REVENUE CODE OF ANTIPOLO CITY (2000)REVISED REVENUE CODE OF ANTIPOLO CITY (2000) TABLE OF CONTENTS CHAPTER I - GENERAL PROVISIONS Article A. Short Title and Scope Section 14.01 Title Section 14.02. Scape Article B. Definition and Rules of Construction Section 1B.01. Definitions Section 1B,02. Words and Phrases Not Herein Expressly Defined Scotion 18,03. Rules of Construction CHAPTER I - CITY TAXES Article A. Real Property Tax Section 2A.01 Imposition of Real Property Tax Section 2A.02. Imposition of Additional Levy on Real Property Section 2A.03 Imposition of Additional Ad Valorem Tax on Idle Lands, Section 2A.04 Exemptions Section 24.05 Coverage of Idle Lande Section 24,06 Idle Lands Exempt from Tax Seetion 24,07 Listing of Idle Lands by the Assessor Section 2A.08 Fundamental Principles Section 2A.09 Definition of Terms Section 24.10. Appraisal of Real Property Section 2A.11 Declaration of Real Property by Owner Section 2A.12. Duty of Person Acquiring Real Property or ‘Making Improvements Thereon Section 2A.13. Declaration of Property by the Cily A Section 2A 14. Listing of Real Property in the Assess: e8s0T Roll PAGE io 10 WW nN WW 4 is 16Section 2.15 Section 2A.16 Section 24.17 Section 2A.18 Section 2A.19 Section 2A.20 Section 2A.21 Section 2A.2: Section 24.23 Section 24.24 Section 2A.25 Section 2A.26 Section 24.27 Section 2.28 Section 24,29 Section 24.30 Section 2.31 Section 2A.32 Section 2A.33 Section 2A.34 Section 2A.35 Section 2A.36 Section 24.37 Section 2.38 Section 24.39 Section 24.40 Section 2A.41 Section 24.42 Section 2A.43 Section 2A.44 Section 2.45 Section 24.46 Section 24.47 Section 24.48 Section 24.49 Section 24.50 Section 24.51 Section 24.52 Section 24.53 Section 2A.54 Proof of Exemption of Real Property Notification of Transfer of Real Property Duty of Registrar of Deeds Duty of Official Issuing Building Permit Duty of Geodetic Engineer Authority of City Assessor to Take Evidence ‘Assessment Levels General Revision of Assessment Valuation of Real Property Dai of Effectivity of Assessment Assessment of Property Subject to Back Taxes Notification of New or Revised Assessment Appraisal of Assessment of Machinery Depreciation Allowance for Machinery City Board of Assessment Appeals Organization, Powers, and Functions of CBAA Meetings and Expenses of CBAA Action by the CBAA Effect of Appeal on the Payment of RPT Date of Accrual of Tax Collection of Tax Assessor to Furnish the City Treasurer the ‘Assessment Roll Notice of Time for Collection of Tax Payment of RPT jin Installment Tax Discount for Advance and Prompt Payment Payment Under Protest Re-payiment of Excessive Collection Notice of Delinquency in the Payment of RPT Interest on Unpaid RPT Remedies for the Collection of RPT Local Government Lien Levy on Real Property Penalty for Failure to Issue and Execute Warrant Advertisement and Sale Redemption of Property Sold Final Deed of Purchases Purchase of Property by LGU Resale of Real Estate Taken for taxes Further Distraint or Levy Colleetion of RPT thru the Court 7 1B 18 v Section 24.55 Action Assailing Validity of Tax Sale Section 2A.56 Payment of Delinquent Taxes Section 2A.$7 Conification of City Treasurer on Delinquencies Section 2A.$8 Period Within Which to Collect RPT Section 2A.$9 Distribution of Proceeds Section 2A 60 Application of Proceeds of SEF Seotion 2.61 Proceeds of Tax an Idle Lands Section 2A.62 Proceeds of the Special Levy Section 2A.63 General Assessment Revision, Expenses thereto Section 2A.64 Condonation or Reduction of RPT & Interests Section 2A.65 Duty of Registrar of Deeds and Notaries Public Section 24.66 Duty of Insarance Companies Seotion 24,67 Fees in Court Actions Section 24.68 Foes in Registration of Papers or Documents on Sale of Delinquent Properties Section 2A.69 Real Property Assessment Notice Section 2A.70 Sale and Forfeiture Section 2A.71, Penalty for Omission of Property from Assessment or Tax Rolls Section 2A.72 Penalty for Delaying Assessment Section 2A.73 Penalty for Failure to Dispose of Delinquent RPT Section 2A.74 Time and Payment Section 2,75. Penalty Article B. Special Levy Section 2B.01 Imposition of Special Levy Section 2B.02 Rules and Regulations Section 2B.03 Taxpayer's Remedies Against Levies Section 2B 04 Accrual of Special Levy Article C. Tax on the Transfer of Real Property Ownership Section 2C.01 Imposition of ‘Tax Section 2C.02. Duration of Tax Imposition Section 2C.03 Definitions Section 2C.04. Exemy Section 2C.05. Time of Payment Scetion 2C.06 Surcharge for Late Payment and Interest Section 2C.07 Adminisirative Provisions Section 2C.08 Penalty 38 30 39 39 10 40 40 4 41 2 42 42 42 a3 ay 43 44Anticle D. Tax on the Business of Printing and Publication Section 2D.01 Imposition of Tax Section 2D.02. Duration af the Tax Imposition Section 20.03 Newly Started Business of Printing & Publication Section 2D.04 Exemptions Section 2D.05 Time of Payment Scetion 2D.06 Surcharge for Late Payment Section 29.07 Interest on Unpaid Tax Section 2.08 Penalty Article E. Franchise Tax Section 2E.01 Imposition of ‘Tax Section 2E,02. Duration of Franchise Tax Imposition Section 2E,03 Limitation on the Taxing Power of the Province Section 2F.04. Definition Section 2E.0$ Newly Started Business Enjoying a Franchise Section 2F.06 Exemptions Section 2E.07 Time of Payment Section 2E.08 Surcharge for Late Payment Section 2E.09 Interest on Unpaid Tax Section 2E.10 Penalty Article F. Tax on Sand, Gravel and Other Quarry Resources Section 2F.01 Imposition of Tax Section 2F.02 Time and Place of Payment Section 2F.03 Sharing of Proceeds Section 2F.04 Administrative Provisions Section 2F.05 Applicability Clause Section 5F.06. Penalty Article G. Professional Tax Section 2G.01 Definitions Section 2G 02 Iniposition of Tas Section 26.03 Exemption Section 2G.04 Time of Payment Section 2.05 Place of Payment Section 2G.06 Surcharge for Late Payment Section 26,07 Interests on Unpaid Tax Section 2G.08 Administrative Provisions Section 26.09 Penalty 44 44 4 45 45 4s 4S 45 46 46 46 46 46 y 47 48 48 48 48 a7 a7 a9 a) 30 30 30 50 51 sl st 51 532 Article H. Amusement Tax Section 2H,01 Definitions é Section 2.02 Imposition of Tax Section 2H.03 Exemption Section 2H.04 Time and Manner of Payment Section 2H.05 Surcharge for Late Payment Section 2H.06 Administrative Provisions Section 2H.07 Applicability Clause Section 2.08 Penalty Article 1. Tax on Delivery Trucks, Vans and Other Delivery Motor Vehicles Section 21.01 Imposition of Tax Section 21.02. Exemption from the Tax on Peddlers Section 21.03 Time of Payment Section 21.04 Surcharge for Late Payment Sectian 21,05 Administrative Provisions Section 21,06 Penalty Article J. Business Tax Section 21.01 Definitions Section 21.02 Imposition of Tax Section 21.03 Time of Payment and Acerual of Tax Section 25,04 Collection of Taxes Section 25,05 Surcharge for Late Payment and Interest Section 21,06 Administrative Provisions Section 21,07 Computation of Tax on Related Business Section 21.08 Newly Started Business Section 21.09 Situs of Tax Section 21.10 Exemptions Section 24.11, Penalty Article K. Community Tax Section 2K.(11 Imposition of tax Section 2K 02 Exemptions Section 2K.03 Place of Payment Section 2K.04 Time of Payment Section 2K.05 Penalties for Late Payment Section 2K.06 Community Tax Certificate et 56 2 30 81 81 4 4 85 87 88 88 89 0 0 0Section 2K.07 Presentation of Community Tax Certificate Section 2K.08 Authority of the City Treasurer to Deputize the Barangay Treasurer to Collect Taxes, Fees and Charges Section 2K,09 Allocation of Proceeds of Community Tax Section 2K.10 Penalty Ariiete 1. Tax on the Transfer of Business or Trade Activity Section 2L.01 Imposition of Tax Section 2L.02 Rules and Regulations Section 21.03 Time of Payment Section 21.04 Surcharge for Late Payment Section 21.05 Penalty CHAPTER Il - PERMIT FEE AND OTHER REGULATORY FEES Article A. Mayor’s Permit Fee Section 3A.01 Imposition of Fee Section 3A.02 Time and Manner of Payment Section 3A.03 Surcharge for Late Payment Section 34.04 Exemption Section 3A.05 Newly-Started or Transferred Business Section 34.06 Admmistrative Provisions Section 3A.07 Fulfillment of Other Requirements Section 3A.08 Rules and Regulations on Certain Establishments Article B. Cart or Stedge Registration Fee Section 3B.01 Imposition of Fee Section 38.02 Time and Manner of Payment Section 3.03. Administrative Frovision Section 3B.04 Applicability Section 3B.05 Penalty Article C, Permit Fee on Careielas or Calesa Section 3C.01 Imposition of Feo Section 3C.02 ‘Time and Manner of Payment Section 3C.03 Administrative Provisions Section 3C.04 Penalty, 30 1 m2 92 2 93 93 93 4 115 116 116 116 17 121 121 122 122 122. (22. 12. 123 123 123 123 Article D. Push Cart Registration Fee Section 3D.01 Imposition of Fee Section 3D.02 Time and Manner of Payment Section 3D.03. Administrative Provision Section 3D.04 Applicability Section 3D.05 Penalty Article E. Permit Fee on Parades Section 3,01 Imposition of Fee Section 3,02 Exemption Section 3E.03 Time of Payment Section 3E.04 Administrative Provision Section 3.05 Penalty Article F. Large Cattle Registration and Transfer Fees Section 3F.01 Definition Section 3F.02 Imposition of Fee Section 3F.03 Time and Manner of Payment Section 3F.04 Administrative Provisions Section 3.05 Penalty Section 3F.06 Applicability Clause Article G. Fire Safety Inspection Fee Section 3.01 Imposition of Fee Section 3G.02 Time of Payment Section 36.03 Administrative Provision Section 36.04 Applicability Clause Section 36.05 Penalty Article H. License Fee on Dogs Section 34.01 Imposition of Fee Section 3H.02 Time of Payment Section 3H.03 Administrative Provision Section 3.04 Penalty Atticle 1. Permit Fee for Gatfers, Referees, Betiaker, Bel Manoger, Pit Manager and Promoter Section 31.01 Definition 123 123 125, 123 124 124 124 124 124 124 125 125 126 126Section 31,02 Imposition of Fee 129 Seetion 31,03 Time and Manner of Payment 120 Section 4.04 Adiministrative Provision 129 Section 31.05 Penalty 130 Section 31,06 Applicability Clause Article J. Permit Fee on Storage of Flaramable, Combustible or Explosive Substances Section 31.01 Imposition of Fee Section 3.02 Time and Manner of Payment Section 3.03. Administrative Provision Section 33.04 Penalty Article K_ Registration and Permit Fee on Bicycle or Pedaled Tricycle Section 3K.01 Imposition of Fee Section 3K.02 Time of Payment Section 3K.03 Administrative Provision Section 3K.04 Applicability Section 3K.0S Penalty Article L. Permit Fee on Catile, Pig or Chicken Pen or Corral Section 3L.01 Impesition of Fee 132 Section 31.02 Time of Payment 132 Section 31.03 Administrative Provisions 132 Section 31.04 Penalty 132 Auticle M. Permit Fee on Film-maktig Section 3M.O1 Imposition of Fee Section 3M.02 Administrative Provisions Seetion 3M.03 ‘Time and Manner of Payment 1 1 13 Section 3M.04. Surcharge for Late Payment 1B i Section 3M.05 Penalty Avficle N. Permit Fee on Agricultural Machinery ‘and Other Heavy Equipment Vor Rent Section 3N.01 Imposition of Fee Section 3N 02 Time and Manner of Payment Section 3N.03. Administrative Provision Section 3N.04 Applicability Section 3N.05 Penalty Arficle O. Fee for Reristration of Religious, Civie, Social and/or Sports Organizations, Clubs, Association Section 30.01 Imposition of Fee Section 30.02 Time of Payment Section 30.03 Surcharge for Late Payment Section 30.04. Administrative Provisions Section 30.05 Exemption Section $0.96 Penalty iricle P Special Mayor's Permit Section 3P-01 Permit to Hold Benefits Scetion 3P.02 Exemption Section 3P.03 Administrative Provision Section 3P.04 Penalty 137 Article Q. Fees for the Sealing and Licensing of Weights and Measures Section 3Q.01 Imposition of Fee Section 3.02 Exemption Section 39.03 Time of Payment Section 30.04. Surcharge for Late Payment Section 39.05 Place of Payment Section 39.06 Accrual of Procceds Section 3Q.07 Form of Duration of License for Use of Weights and Measures Section 30.08 Secondary Standzrds Preserved by City Treasurer, Comparison Thereof with the Fundamental Standard Section 3.09 Destruction of Defective Instrument of Weights and Measures Section 39.10 Inspectors of Weights and Measures Section 30.11 Dealer's Permit to Keep Unsealed Weight and Measures Section 3Q.12 Fraudulent Practices Relative to Weights and Measires Section 3Q.13. Unlawfil Possession or Use of Instrument Not Sealed Refore Using and Not Sealed Within Twelve Months , Section 3Q,14 Alteration of Fraudulent Use of Instrument of 137 138 138 138 139) 139 139 139 139 139 140 a 140Weight or Measure Section 3Q.15 Compromise Power Seetion 3Q.16 Penalty Articie R. Permit on Hauling and Trucking Fees Section 3R.01 Imposition of Fee Section 3R.02 ‘Time of Payment Section 32.03 Surcharge for Late Payment Section 38.04 Administrative Provision Section 38.05 Penalty Article §. Permit ou Operation of Business Rendering or Offering to Render “Transport Services For-A-Fee” Section 35.01 Imposition of Fee Section 38.02 Time and Manner of Payment Section 35.03 Surcharge for Late Payment Section 38.04 Exemption from Payment of Business Tax Section 35,05 Exemption of Other Transport Vehicles Section 3§.06 Administrative Provision Section 38.07 Penalty Article T. Fee for the Registration of Motorized Tricycle Section 31.01 Imposition of Fee Section 31.02 Time and Manner of Payment Section 31.03 Surcharge for Late Payment Section 37.04 Administrative Provision Section 31.05 Penalty Article U. Franchise and Other Fees on Tricycle Operations Section 3U.01 Definitions Section 3U,02 Imposition of Fees Section 3U.03 Time of Payment Section 311.04 City Tricycle Franchising and Regulatory Board Section 3U)05 Powers. Duties and Functions of the City Trieyele Franchising and Regulatory Board Section 3,06 Quorum Section 3U,07 Internal Rules and Procedure 141 Ma 1a 142 Ma M2 142 143 13 143 143 144 144 M44 144 145 145 145, 5 Ms. 147. 17 7. Section 31/08 Rules and Regulations Section 311.09. Zones Section 3UL10 Reservation Section 31 Penalty iricle V. Occupation or Calling Vee Section 3V.01 Imposition of Fee Section 3V.02 Definitions Section 3V.03 Exemptions Section 3V.04 Payment of the Fee Section 3V.05. Time of Payment Section 3V.06 Surcharge for Late Payment Section 3V.07 Administrative Provisions Section 3V.08 Penalty. Article W. Permit on Certain Activities Section 3W.01 Issuance of Permit for Certain. Unspecified Activities Article X. Permit Fees on Real Estate Development Section 3X.01 Imposition of Fee Section 3X.02 Time and Manner of Payment Section 3X.03 Rules and Regulations Scetion 3X.04 Creation of Local Housing and Land-Use Regulatory Board Section 3X.05 Administrative Provisions Section 3X,06 Penalty Section 3X.07 Applicability Clause CHAPTER TY - SERVICE FEES Anicle A. Secretary's Fee Section 44.01 Imposition of Fee Scetion 44.02 Exemption Section 4A.03 Time of Payment Section 44.04 Penalty Anticle B. Local Regisiry Kees Section 418.01 Imposition of Fees Section 43.02 Exemption 14g 149 149 150 150 182 152 152 152 152 153, 153 153 164 164 164 165 16s 1aScetion 43.03 Time of Payment Section 413,04 Administrative Provision Article C. Police ar Court Clearance Vee Section 4C.01 Imposition of Fee Section 4C.02. Exemption Section 4C.03 Time of Payment Article D. Service Fee for Health E: Section 41.01 Imposition of Fee Section 4D.02. Time and Manner of Payment Scction 4D.03. Administrative Provision Seetion 4D.04 Penalty pnination Article F. Sanitary Inspection Fee Section 4£.01 Imposition of Fee Section 4.02 Time of Payment Section 45,03 Administrative Provision Section 4E.04 Penalty Article F. Assessor's Annotation and Certification Fee Section 4F.01 Imposition of Fee Section 4F,02 Time of Payment Seetion 4F.03 Penalty Article G, Clearance or Certification Fee Section 4G.01 Imposition of Fee Section 46.02 Section 4.03 Section 46.04 Penalty CHAPTER V-CITY CHARGES AND OTHER FEES Article A, Service Charge for Garbage Collection Section SA01. Imposition of Fee Section 54.02, Exemption Section SA 03. Time of Payment Section SA.04 Surcharge for Late Payment 16k 168 169 169 169 170 171 171 172 172 m2 In 173, 74 174 174 174 175 176 176 176 Seotion SA.05, Administrative Provisions Section 5.06, Penalty 3 Article B. Fee for the Temporary Use of Sidewalks and Alleys Section SB.01 Imposition of Fee Section 58.02 Time and Manner of Paymient Section 5B.03. Administrative Provisions Section 5B.(4 Penalty Article C. Charges for Parking Section SC.01 Imposition of Fee Section SC.02 Time of Payment Section 5C,03 Penalty Article D. Rental of City Cemetery Lots Section 3D.61 Imposition of Fees Section 5D.02 Time of Payment Section $D.03 Surcharge for Late Payment Section SD.04 Interest for Late Payment Section SD.05 Administrative Provisions Section 5.06 Penalty Article E. Towing Fee Section SE.O1 Imposition of Fee Section 5E02 Time of Payment Section S03 Administrative Provisions Section 5E.04 Penalty Article F. Terminal Fee Section 5F.01 Imposition af Fee Section $.02 ‘Time of Payment Seetion SF.03 Penalty CHAPTER VI- GENERAL AND PENAL PROVISIONS Article A, Collection and Accounting of City Revenues Section 64.01 Collection Section 6A.02 Tssmnce of Rece'pts 7 17 17 178 178 179 179 179 179 180 180 180 180 181 18 181 181 181 182 182 183 183Section 6.03. Record of Taxpayers Section 64.04 Examination of Books of Accounts Scetion 64.0 Accounting of Collections Article B, Civil Remedies for Collection of Revenue Section 68,01 Extent of City Govemment’s Lien ection 6B.D2. Application of Civil Remedies ection 6B.03.Distraint of Personal Property Section 6B.04. Period of Assessment and Collection Section 6B.05. Protest of Assessment Section 6B.06, Claim for Refund of Tax Credit Section 68.07. Question on the Constitutionality or ‘Legality of this Code Ariicle C. General Penal Provisions Section 6C.01 Penalty Section 6C.02 Compromise Settlement Fee CHAPTER VII - FINAL PROVISIONS Articte A. Separabitity, Applicability, Repealing and Effectivity Clauses Section 7A.01 Separability Clause Section 7A,02 Applicability Clause Section 7A.03 Repealing Clause Section 7.04. Effectivity -000- Republic of the Philippines igs Province of Rizal Be CITY OF ANTIPOLO -0Qo- re OFFICE OF THE SANGGUNIANG PANLUNGSOD 184 91 TAX ORDINANCE NO. 68-2000 192 192 AN ORDINANCE ENACTING THE “REVISED REVENUE CODE OF ANTIPOLO CITY (2000)” 192 Be it ordained by the Sangguniang Panlungsod of Antipolo City, that. 193 193 CHAPTER I, - GENERAL PROVISIONS ARTICLE A. - SHORT TITLE AND SCOPE Section LA.01.Title. This Ordinance shall be known as the “Revised Revenue Code of Antipolo City (2000)”. Section 14.02, Scope. This Code shall govern the levy, assessment and collection of taxes, fecs, charges and other legal impositions within the jurisdiction of this City ARTICLE B. Definition and Rules of Construction Section 1B.01. Definitions, When used in this Code, the term: Agricultural Products - include the yield of the soil, such as com, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, Suits, flowers, and their by-products: ordinary salt; all kind of fish, poultry; and livesiock and animal products, whether in their original form or not. The phrase “whether in their original form or not” refers to the \vansformation of said produets by the farmer, fisherman, producer or Owner through the application of procosse: . , 5 such 9s, freezing, drying, Salting, smoking or stripping for purposes of preserving or otherwise Preparing said produets for the marketWHEREAS, Republic Act No 7160 otherwise known as the “Local Governmes Cade of 1991" underscores the need for all local government units to enact thei respective enabling tax ordinance is accordance with the provisions of the said law, Republic of the Philippines Province of Rizal CITY OF ANTIPOLO -000- WHEREAS, the existing tux ordinances of this city need revision an supplementation in order to adjust tothe present condition of the populace, OFFICE OF THE MAYOR MESSAGE In compliance with the provisions of Republic Act No. 7160 otherwise known as the “Local Government Code of 1991” which requires an enabling ordinance for the imposition and collection of fees und charges, this city, thru the present administration, decided to undertake a so-called “Tax Codification project” which resulted into the enactment by our Sangguniang Pantungsod of the “Revised Reveaue Code of Antipolo City (2000)”. WHEREAS, in order to generate the necessary local revenues, it becom iperative for this Sanggunian 0 evact a new and comprehensive revenue code, NOW THEREFORE, on motion of Hon. Lorenzo M Zapanta, Chairman of th wnittee on Budget, Finance and Appropriation, with secondment fiom the member of his committee, it was, RESOLVED, to enact Tax Ordinance No 68-2000, otherwise known as ed Reverse Code of Antipolo City (2000)", the full text of which is app hereto and is made an integral part of this resolution; RESOLVED FURTHER, to furnish a copy of this resolution to the Sanggunia Punlaiawiaan of Rizal with the appended copy of the aforesaid Tax Ordinance for Se With the enactment of this Code, our Sangguniang Panlungsod had clearly manifested its ability and competence in the area of local legislation and also its desire to improve further our city’s financial capabilities, UNANIMOUSLY ADOPTED. Dezember 13,2000, CERTIFICATION THEREBY CERTIFY to the correctness of the forewoing resolution Undoubtedly, this can be coasidered as a landmark legislation considering the fact that enacting an ordinance in codified version is Rot an easy task. It requires not only technical expertise but also a “political will”. GABRIEL A, MARTINEZ retary fo the Sangguniang Panlungsod ATTESTED: _Hopefully, our constituents particularly the taxpayers, will have * positive outlook on this matter and will try to understand that the HON. AGRIPINO G. GARCIA development of this city largely depends on their financial support. View Mayor and. Presiding Officer _.; idmittedly, the Local Government Code of 1991 granted ‘dditional powers to local government units which were hitherto ‘lenied from them but it also added greater responsibilities to them. APPROVED HON. ANGELITO C. GATLABAYAN City Mayor Basically, that law's essence is for us to solve our own problems and chart our own destiny. ANGELITO C.GATLABAYAN City MayorRepublic of the Philippines Republic of the Phili Province of Rizal ‘public of the Phil Province of Rizal CITY OF ANTIPOLO CITY OF ANTIPOLO -000- jj __-000- OFFICE OF THE VICE MAYOR OFFICE OF THE SANGGUNIANG PANLUNGSOD RPT FROM THE MINUTES OF THE REGULAR SESSION OF THE MESSAGE SGUNIANG PANLUNGSOD HELD AT THE CITY SESSION HALL ON DECEMBER 13, 2000 AT 2.00 7, M PRESENT: HON. AGRIPINO G. GARCIA Vice Mayor and Presiding Officer The enactment of Republic Act No. 7L60 has bring about a new dimension in tucal governance, Previously, must local government units were la dependent on national assistance particularly on financiat aids. However, tt financial aids being given by the national government only make ln governments more insatiable and thus they erave for more. EAST: HON LORENZO M. ZAPANTA City Councitor HON, CELESTINO M, GATLABAYAN City Councilor With the enactment of the Leeal Government Code of 1991, Ic goverment units, were giver more autonomy and additional taxing powers} HON DANILO O. LEYBLE City. Councilor which were hitherto denied from them. In the exercise of its new taxing power, HON SERAFIN M, ALVARAN ‘City Councilor jlewevers the local goverament units concerned should enact an enabling | HON EUFRACIO M. TAPALES City Councilor Srdimance particularly in te imposition of loca taxes, Fes and charges, subject |. to certain limitations. HON. EVELYN 8. QUERUBIN ity Councilor HON HUMBERTO M, BAUTISTA City Councifor HON TROADIO L_ REYES Gity Councilor Hence, it becomes imperative for our Sangganian to enact an enabling ordinance in codified version containing the necessary revision of our existing tas ordinances together with new supplementation. HON, PABLO § OLDAN. JR City Councilor HON ESPERANZA L. GARCIA City Councilor ‘This printed copy of the “Revised Revenue Code of Au HON RONALD R-BARCENA Ex-Officio City Councilor (SK) (2000)" is thai enabling ordinance which is our Sanggunian's mod ADSEN conteibution to our city's developmental efforts particularly in the area of K revenue generation. HON ANTONIO 0. MASANGKAY CH Caen , HON CORAZON C, BRAGA uf Of course, this kind of underinking. could not have been made possible] |, " : ___ City Counelior srithout the support or assistance of other persons. Hence, the undersigned, ON CARMEN RLAZARTE Ex-Officio City Councilor (LIGA) behalf of the entire membership of our Sanggunian, hereby grateful acknowledged the assistance extended to us by Mayor Angelito C. Gatlabay! and his staff: the cooperation and support of those who participated in the publ hearing conducted before the enactment of this Code; and to all others who, fone way or another, have also provided their unstinted support, but wi names for lack of space could not be mentioned here. RESOLUTION NO. 206-C-2000 A RESOLUTION ENACTING CITY ORDINANCE NO. 65-2000 OTHERWISE KNOWN AS THE “REVISED REVENUE CODE OF ANTIPOLO CITY (2000)", INTRODUCED BY: ALL SANGGUNIANG PANLUNGSOD MEMBERS HON, AGRIPINO G, GARCIA Vice MayorTo be considered an agricultural product whether in its original form oF not, its iransformation must have been undertaken by the farmer, fisherman, producer of owner Agricultural produets, as defined herein, inclucle those that have undergone nat only simple but even sophisticated processes employing. advance technological means in packaging like dressed chicken or etound coffee in plastic tags or siyrofoam or othet packaging materials intended to process and prepare the prechucts forthe market The term by-products shall mean those materials which in the cultivation or processing af an article remain over, and which are still of value and marketable, like copra cake from eopra and molasses from sugar cane Anmsoment- is @ pleesurable diversion and cntertainment? I is synonymous fo relaxation, avocation, pastime or fun, Amusement Places - include theaters, cinemas, concert, halls, cireuses and other places of amusement where one seeks admission to tain oneself by secing or viewing the show or performance Business - means trade or commercial aetivity regularly engaged in as means of livelihood or with a view to profit. Banks and Other Financial Institutons - include no-bank financial intermediaries, lending investor, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock Uwokers and dealers in securities snd foreign exchange, as define under applicable laws or rules and regulations thereunder. Capltal signifies the actual estate, whether in money or property owned by an individual or corporations, itis a fund with which it transacts its business, which would be liable to cach ereditor, and which in ease of, insolvency passes on to a receiver. Capital Investment - is the capital which a person employs in any. undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity of association ina particular taxing jurisdiction. Charges -ceter to pecuniary liablily, as rents or fecs apainst persons or property . Contractor = includes persons, natural or juridical, not subject to professional tax under Article 228 of Rule XXX, Implementing Rules and Reuulations of RA 7160, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the perfonnance of the service calls for the exercise or use of the physical or mental faculties oF such contractor or his employees. As used in this Code, the tem) “conzracior” inchudes, but not limited to the following: General en ineering, general building and specialty contractor as definied under applicable laws: Filling demolition and salvage works contractor; Proprietor or operator of mine drilling apparatus Proprietor ot operator of dockyard; Person engaged in the installation of water system and gas or eleciric lights, heat, or power, Proprietor or operator of smelting plants; Engraving, plating and plastic lamination establishment; Proprietor or operator of establishments for repairing, repainting, upholsiering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping. and battery charging: Proprietor or operator of furniture shops and establishments for Surfacing and recutting of lumber and sawmill under contract 10 saw oF cut logs belonging to others; Proprietor or operator of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; Proprietor or operator of establishments or lots for parking Purposes,Proprietor or operator of tailor shops, dress shops, milliners and liatters, beauty parlors, barbershops, massage clinics, sauna, turkish and swedish baths, slerdering and body building saloons and similar establishments; Photographic studios; Funeral parlors; Proprietor or operator of hotels. motels andl lodging houses; Proprietor or operator of arrastre or stevedoriny, warehousing or forwarding establishment, mester plumbers, siniths and howse of: sign painters; Printers, bookbinders, lithogrephers: Publisher except those engaged in the publication or printing of newspaper, magazine, review of bulletin which appears at regular intervals with fixed price for subscription and sale and which is not devoted principally to the publication of advertisements; Business agent, private detective or watchman agencies, commerci and immigration brokers and cinematographic film owners, les and distributors, Corporation — includes partnerships, no matter how created ‘organized, joint-stock ccmpanies, joint accounts (cuentas en participacion associations or insurance companies but does not include gener professional partnerships and a joint venture or consortium formed for th purpose of tindertaking construction projects or engaging in petroleut coal, geothermal and other cnergy operations or consortium agreeme under a service contract with the government. General profession partnerships are partnerships formed by persons for the sole purpose exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term “foreren resident” when applied to a corporation means foreign corporation not othenwiss organized under the laws of tl Philippines batt engaged in the trade or business within the Philippines Countryside and Barangay Business Enterprise - refers to any business entity, association or cooperative registered under the provisions ‘of Republic Act numbered Six Thousand Eight Hundred Ten (R.A. 6810) ftherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) Dealer - means one whose business is to buy and sell merchandise, goods and chattels as a merchant, He stands immediately between the producer or manufacturer and the consumer and depends for his profits not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market Fee - means a charge fixed by law or ordinance for the regulation co inspection of a business of activity. It shall also include charges fixed by law or ageney for the services of a public officer in the discharge of his official duties Franchise - is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the imerest ofthe public welfare, security and safety Gross Sales or Receipts - include the (otal amount of money or its ‘equivalent representing. the contract prive, compensation or service fee, ‘cluding 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 for another person excluding discounts if determinable at the time of sales sales return, excise tax and value-added tax (VAT), ‘Manufacturer - includes every person who, by physical or chemical Process, alters the exterior texture or form or inner substance of any raw Material or manufactured or partially manufactured products in such ewer as to prepare it for special tise or uses to which it could not have en put it its original condition, or who by any such process, alters the Suality of any such raw material or manufactured or partially manufactured Products so a to reduce it to marketable shape or prepare it for any of the eon lusty, or who by any such process, combines aay such raw mratils or manufactured or partially rsanfactured products with other ec or products of the same or of different kinds and in such manner he finished products of such process or manufactire can be put 10 a 5special use or uses to which such raw materia or manufactured o partially. manufactured in their original condition could not have been put and who in addition, alter such raw material or manufactwed or partially manufactured products, or combines the same to produce such finished produets for the purpose of their sale or distribution to others and not for Ins own use or consumption Marginal Farmer or Fisherman - cefers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such ferming or fichmg does not exceed Fifiy Thousand Pesos (P50,000.00 ) or the poverty line established by NEDA for the particular region or locality, whichever is Ingher. Motor Vehicle ~ means any vehicle propelled by any power other than muscular power using the public reads, but excluding road rollers, Lrolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders forslifis, amphibian trucks and eranes if not used on public roads, vehicles ‘which rin only on rails or tracks and tractors, trailer and traction engines of all kinds used exclusively for agricultural purposes. Operator - includes the owner, manager, administrator, or any person who operates or is responsible for the operation of a business establishment or undertaking, Peildler ~ means any person who, cither, for himself or commission, travels from place to place and sells his goods or offers to sel and deliver the same. Whether a peddler is a wholesale peddler of retail peddler of a particalar commodity shall be determined fiom the definitie of wholesale dealer or retailer. Persons - means every natural or juridical being, susceptible of right and obligations or being the subject of legal relations, Residents - refer to natural persons who have their habitual resident in the province, city, or municipality, where they exercise their civil right and fulfill their civil obligations, and to juridical persons for which the l ‘any other provision creating or recognizing them fixes their residence i 4 particular province, city, or municipality. In the absence of such laws juridical persons ate residents of the province, city, municipality wh 6 they have their legal residence or principal place of business or where they conduct their principal business or occupation. Retuil ~ means a sale where the purchaser buys the commodity for is owil Consumption, ittespective of the quantity of the commodity sold. Wholesale - means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity af the transaction Section 18.02, Words and Phrases Not Herein Expressly Defined, Words and phrases cmbodied in this Code not herein specifically defined shall have the same definitions as found ia R.A. 7160. and its Implementing Rulecannd Regulations as well as in other applicable laws Section 18.03. Rules of Construction, In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they ‘would lead to absurd or highly improbable results, 4] General Rule, All words and phrases shall be construed and uwidersiood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning, 6/ Gender and Number, Every word in this Code importing the Masculine gender shall extend to both male and female, Every word {porting the singular number shall zpply to several persons or things and ‘very word importing the plural number shall extend y fo on Pstson or thing " ee a a Goumutation of Time. Ve time within which an act is to be 10 the pended in this Code or in any rule or regulation issued pursuant the fret ag io, When expressed in days shall be computed by excluding Sunday or ate gtetuding the last day. except when the last day falls on & eeu lay in which case, the same shall be exciided from the lation, and the next business day shall be ‘considered the last daydj References. All references to Chapters, Articles, Sections are ta Chapters, Articles, Sections in this Code unless otherwise specified e] Conflicting Provisions of Chapters, \f the provisions of different chapters conflict with cach other, the provisions of each chapter shall prevail as 10 all specific matter and questions involved therein. fl Conflicting Provisions of Sections, If the provisions of different sections in the same chapter conflict with each other, the provision of the: section which is last in point of sequence shall prevail CHAPTER Il - CITY TAXES ARTICLE A = REAL PROPERTY TAX Section 2A.01, Jmposition of Real Property Tax. The rate of real jroperty tax to be implemented in this city shall be in accordance with the Provincial Tax Ordinance dealing on this matter, as amended, ssivich shall continue to be imposed until the lapse of Five (5) years from this city’s acquisition of its comorate existence pursuant to the provisions of Sec. 49, RA 8308 otherwise known as “An Act converting the ‘Municipality of Antipolo into a component city to be known as the City of Antipolo” which states that “No increase in the rates of local taxes shall ‘be imposed by the City (Antipolo City) within a period of five (5) years frown ils acquisition of corporate existence," cnisti Thereafter, there shall be levied an annual “ad valorem” tax of one and one-half percent (1-1/2%) on the assessed valuc of all real properties, such as lands, buildings, machineries and other improvements affix or attached to real properties located in this City, exept as hereina‘ter exempted. Section 24,02, Imposition of Additional Levy on Real Property. The rate of imposition for additional levy on real property shall be the same rate of an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property fax, The Droceeds thereof shall exclusively acerue to the Special Education Fund (SEN. Section 2A,03, dmposition of Additonal Ad Valorem Tax on Idle Lands, The rate of imposition for additional “ad valorem" tax on idle {ands shall be the same rate being imposed by the provincial government of Rizal in accordance withthe existing Provineial Tax Ordinance dealing cn this matter. - Afler the lapse of five (5) years to be reckoned from the date this city {Raured its corporate existence there shall be levied ain annual tax on idle ands af the rate of two percent (2%) of the assessed value of the property ‘hich shall be in addition to the basic real property tax.Section 2A.04, Exemptions, Pursuant to Section 234 of RA 7160 and Article 325 of its Implementing Rules and Regulations, the following, real properties are exempled from the payment of real proerty tax: ai) Real property owned by the Republic of the Philippines or any of iis political subdivisions except when the beneficial use thereo? hhas been granted, for consideration or otherwise, to e taxable person; b Charitable institutions churches parsonages convent appurtenant hereto, mosques, non-profit or religious cemeteries anc all lands, building and improvements actually, directly and exclusively used for religious charitable or educational purposes; ©) All machinery and equipment that are actually, directly and exclusively used by local water districts and government-owned. or controlled corporations engaged in the supply and distributions of water and/or generations and transmission of elecirie power, 4) All real properties owned by duly registered cooperatives. as provided for undor RA 6938: and, €) Machinery and equipment used for population control and environment protection. Except as provided under RA 7160 and its Implementing Rules and Regulations, any exemption from payment enjoyed by all persons, whether natural or juridical including government-owned or controlled corporation (GOCCs) ate hereby withdrawn, Section 2A.08. Coverage of Idle Lands. For purposes of real property taxation, “idle lands” shall include the following: al Agricultural lands, more than one (1) hectare in area, suitable cukivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural Iands planted to permanent or perennial crops with ai least fifty (50) trees to a hectare shall not be considered idle Jands. Lands actually used for grazing purposes shall likewise not be considered idle lands. 0 bh) Cands, other than agricultural, with more than one thousand (1,000) square meter in area but one-half (1/2) of which remain tunutilized of unimproved by the owner of the property or person having legal interest therein Regardless of land area, this Section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of whieh this not been transferred to the buyer, shall be considered as part of the subdivisions, and shall be subjected to the additional tax payable by the subdivision owner or operator. Section 24.06, dle Lands Exennpt from Tax. Exempted from the additional levy imposed in this Article are idle lands which by reason of force majeure, civil disturbance, natural calamity, or any cause or circumstances the owner or person having legal interest therein is physically or legally prevented from improving, utilizing, or cultivating the same Section 2A.07. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located Within their area of jurisdiction. For purposes of collection, the City Assessor concerned shall furnish a copy thereof to the treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of seid additional tax Section 24,08. Fundamental Principles. As provided under See, 198 of RA 7160 the appraisal, assessment, levy, and collection of real Property tax shall be governed by the following fundamental principles: A] Real property shall be appraised tits current end fair marks value 5] Real property shall be classified for assessment purposes on the basis of its actual use; I Real property shall be assessed on the basis of a uniform lassification within each local government unit | The appraisal, assessment, levy, and eo ollection of real property tax shall not be let to any pr Y ae person; and, SI The appraisal and assessment of real property shall he equitable "Section 24.09. Definition of Terms. As used in this Anicle, the enn: Acquisition Cost ~ (for newly acquited machinery not yet depreciated and appraised which the year of its purchase) ~ refers to the. actual cost of the machinery to its present owner plus the cost of the, {ransportation, handling, installation at the present site. Actual Use — refers to the pumpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax ~ is levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Land ~ is land devoted principally to the planting of tuces, raising, crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities and other agricultural activities, and is not classified ae mineral, timber, residential, commercial industrial land Appraisal ~ is the act or process of determining the value of property as of a specific date for a specific pamose. Assessment - is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties Assessment Level — is the percentage applied to the fair market valu to determine the taxable value of the property. Assessed Value — is the fair market value of the real propert ‘multiplied by the assessment level. It is synonymous to taxable value. Commercial Lamt — is land devoted principally for the object profit and is not classified as agricultural, industrial, mineral, timber, residential land, Depreciated Value — is the value remaining after deductiny epreciation from the acquisition cost. Economie Life ~ is the estimated period over which it is anticipated thava machinery or equipment may be profitably utilized Fair Market Value is the prive at which a property may be sold by eller who is not compelled to sell and bought by ® buyer who is not ‘compelled to buy. Improvement ~ is a valuable addition made to a property or an ainelioration in ts condition, which 1s intended to enhance its, beauty or silty of to adapt it for new or further purpases, amounting to more thaa mate repait or replacement of parts involving capital expenditures and labor and normally requiring a building permit Industrial Land ~ is land devoted principally to industrial activities as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land Machinery ~ embraces machines, equipment, mechanical conte= vanees, instruments, appliances, oF apparatus, which may or may not be aitached permanently or temporarily to the real property provided that a] They are actually, directly and exclusively used to meet the needs of the particular industry, business, or activity: and, b] By their very nature and purpose are design for, or necessary to manufacturing, mining, logging, commercial, industrial, or agricultural purposes. 6] Machinery which are of general purposes and use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, Tefrigerators, display casos or racks, fruit juice or beverage automatic dispensing thachines which are not directly and ‘exclusively used to meet the needs of a Particular industry, business or activity shall not be considered within the definition of machinery under this Rule, Residential machinery shall include machines, equipment, appliances or apparatus permanently attached 10 Bresidential land and improvements or those immovable by destination. Mineral Lands — are lands in which minerals, metallic or non= metallic, exist in suflicient quantiiy or grade to justify the necessary expenditures to extract and utilize such materials Reassessment ~ is the assigning of new assessed values to property particularly real estate, as the result of a general, partial, or individual reappraisal of the property; Remuining Economic Life ~ is the period of time expressed in yoa from the date of appraisal to the date when the machinery become valueless, Remaining Value ~ is the value corresponding to the remainin useful life of the machinery; Replacement or Reproduction Cost ~ is the cost that would incurred on the basis of current prices, in acquiring an equally desirabl property, on the basis of current prices with the same or closely simil materials; and, Residential Land — is land principally devoted to habitation, Scetion 24.10. Appraisal of Real Property. All real properties in thi province shall be appraised at the current and fair market value prevail nv this locality based on the rules and regulations promulgated by tt department of Finance for classification, appraisal, and assessment of property Section 2A.11, Declaration of Real Property by Owner Administrator, {t shall be the duty of all persons, natural or juridi owning or administering real property, including the improvement there \sithin this. or their duly authorized representative, to prepare or cause 1 prepared and file with the assessor concerned, a sworn statement declati the true value of their property or properties, whether previously decl: oor undcelared, taxable or exempt, which shall be the current and fair mad value of the property, as determined by the declarant, Such declarati shall contain a description of the property sufficient in detail to enable tl assessor concemed or his deputy to identify the same for assessn 4 purposes. The sworn declaration of real property herein referred to shall be filed wilh the assessor congerned once every three, (3) years during the penod from January first (I) to June thirtieth (36th) commencing in the calendar sear 1992 For this purposes. the City Assessor shall use the standard forin known as Sworn Declaration of Property Values prescribed by the Department of Finance, The procedures in filling and safekeeping thereof shal be in accordance with the guidelines issued by the said Department Property owners ot administrators who fail to comply with this provision shall be subjeet to a fine of not less than One Thousand Pesos (P1.000.00) but not more than Five ‘Thousand Pesos (PS,000.00) Section 24.12, Duty of Person Acquiring Real Property or Making Improvement Thereon, The following are the duties of person or persons acquiring real property in this city or making improvement thereon: All. persons, natural or juridical, or their duly authorized Fepresenalives, who acquire at anytime a parcel or parcels of land in this sity shall fle wth the City Assessor a swom statement declaring the true value of subject property within sixty (60) days after the acquisition of stich imoperty as evidenced by a duly notarized or final deed of conveyance executed between the contracting partes bearing proof of registration fiom the regisrar of deeds concerned. The sixty-day period shall eommence on ‘he date of execution ofthe deed of conveyance. In the ease of houses, build | se of houses, buildings, or other improvements acquited or {owl constructed which wall require building permits, property comtenor cit authorized representatives shall likewise file a swom declaration of the true value of th Ie SI " m ; Se fe) estes hose, building, or ober smprovement wii a] The date of the duly notarized final deed of sale, contract, or ther deed of conveyance coveris conveyance covering the st y executed hetween the contacting panics; OPEN eit “ |The date of completion or occupancy of the newly constricted building, house, i , house, or improvements. wi comes earlier; and, ms Sea€] The date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whichever comes earlier In the case of machinery. the sixty-ay period for filing the required swom declaration of property valucs shall commence on the date of installation thereof as determined by the assessor concerned and, for this punpose, said assessor may secure certification of the building official or engineer or other appropriation official stationed in the particular Property owners or administrators who fail to comply with this provision shall be subjected to a fine of not less than One Thou Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), Section 24.13, Declaration of Property by the City Assessor, Whe any person, natural or juridical, by whom real property is required to declared under Section 202 of RA 7160, refuses or fails for any teason te inake such declaration within the time prescribed, the City Assess concerned shall himself declare the property in the name of the defaultin owner, if known, of against an unknown owners as the case may be, and shall assess the property for taxation in accordance with the provisions Chapier 1, Title Two, of RA 7160: Declaration of real property by the City Assessor shall be subject t the following rules: a] The City Assessor shall declare on! undeclared for taxation purposes real property previously bb] In the ease of real property discovered whose owner or owners are unknown, the City Assessor shall declare the same in the name of the “Unknown Owner” until such time that person natural or juridical, comes forth and files the sworn declaration of property values required herein, c] No oath shall be requited of any dectaration made by the City Assessor Section 2A.14. Listing of Real Property in the Assessment Rolls. ere shall be prepared and maintained by the City Assessor an assessment roll wherein all real property, whether taxable or exempt, located within the temitorial junsdiction of this shall be listed, Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone jyaving [egal imterest in the property The undivided reat property of a deceased person may be listed, vahicd, 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, oF co-owner shall be liable severally and proportionately for all obligations imposed in this Article and the payment of real property tax swith respect 10 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 properly owned by the Republic of the Philippines, its srumentalities and political subdivisions, the beneficial use of which has ¥en granted, for consideration or otherwise, 10 a taxable person, shall te listed, valued and assessed in the name of the possessor, grantee or of tle public entity if such property has been acquired or held for resale or lease. Section 24.18. Proof of exemplion of Real Property from Taxation, Every person by ot for whom real property is declared, who shall claim tax exemption for such property under this provisions is declared, ‘ho shall claim tax exeniption for such property under this provisions of Chapter 1, Title Two of RA 7160 shall file with the assessor concerned Within thirty GO) days from the daie of the declaration of real property Suilicient documentary evidence in support of such claim including Cotporate charters, title of ownership, articles of incorporations, by laws, Contracts, affidavits, certification and m documents mee en similar Tf the required evidence is not sub it is not submitted within the period being Poabed. the propeny shall he listed as taxable in assessment rol be tho te Propesty shall be proven to be tax exempt, the same shall ropped from the assessmeit rollSection 28.16. Notification of Transfer of Real Property Ownership. Any. person who shall transfer real property ownership to another shall notify the assessor concerned within sixty (60) days from th date of stich transfer, The notification shall include the mode of transfer, the desertion of the propenty alienated, the name and address of the, ransferce, In addition to the notice of transfer, the previous property owner shall likewise surrender to the assessor concerned the tax declaration” ‘covering the subject property in order that the same may be cancelled from the assessment records of this city. If, however, said previous owner still owiis property other than the property alienated, he shall, within the prescribed sixty-day period, file with the assessor, an amended swor declaration of the true value of the property or properties he retains in accordance with Sections 2A 14 and 2A.15 of this Article, Section 2A.17. Duty of Registrar of Deeds io Appraise the Cit Assessor of Real Property Lisied in the Registry. On ot before the thirtie 130") of June of every year the Rezistrar of Deeds shall prepare and submit to the assessor concerned the absitact of his Registry of Property which includes a brief but sufficient description of the real property enter therein, their present owners, and the date of their most recent transfer alienation accompanied by copies of corresponding deeds of sale, donation, (0 partition or other forms of alienation involving real properties in thi province Refore any document of transfer, alienation, or eneumbrance of real froperty may be registered, the registrar of deed shall require the presentation off @ certificate or clearance issued by the City Treas concemed to the effect that all current year and past year basic an additional special education fund, real property tax on transfer of real Property ownership, due on the subject property, have been paid in full including interest is null and void the registrar of deeds and notaries public shall furnish the assess cancemed with copies of all contracts selling transferring, or othervs conveying, leasing or mortgaging ical property in this province registered by. or acknowledge before them, within thirty (30) days from the date of registration or acknowledgment Section 2A.1R Duty of Official Issuing Building Permit or Contifieate of Registration of Machinery to Transmit Copy 10 Assessor, Any public official or employee who may now or thereafter be required hy Jaw or regulation to issue to any person a permit for the construction, jecition. repair er renovation of a building, or permanent improvement on jand, or a certificate of registration for any machinery, including machines, mechanieal contrivances, and apparatus attached or affixed on land of to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the assessor concemed In liew of individual copies of the said perinits or certificates, furnish the assessor concerned with monthly summaries of issued permits of cevtticates within the first ten (10) days of the sueceeding month Any official seferred to in this Section shall likewise firmish the assessor concerned with copics of the building floor plans andlor cerlifieates of registration or installation of ether machineries which may fot be permanently or temporarily attached to land of another real property but failing under the definition of the term “machinery” 2s officially defined under RA 7160 and its Implementing Rules and Regulations or the guidelines issued by the Department of Finance (DOF) Section 24.19, Dity of Geodetic Engineers (0 Furnish Copy of Plans to Assessor. It shall be the duly oF all geodctic engineers, public or Private, to furnish free of charge to the assessor concemed a white or blue print copy of eae of all approved original or subdivision plans or maps of Surveys executed by them in this within thirty (30) days from receipt of uch plans from the Land Management Bureau, the Land Registration futon or the Housing and Land Use Regulatory Board as the case may For thes tot 24.20, Anthority of the City Assessor to Take Evidence. ot any RuP2Ss of obtaining information on which to base the market value ele roperty, the assessor concerned or his deputy may sumrion therein a ihe Properties tobe affected or persons having lepal interest propencttl witnesses, administer oaths, and take deposition conceming the Petty, its ownership, amount, nature and value. Section 24.21. Assessiment Levels, ‘The assossment levels to be Applied to the fi y rin e ir market value of ical property to «letermine its assessed micatcne nea Property to cletermine its assessed11] On Lands Class Residential Agricultural Commercial Industrial Mineral Timberland. ings and other Structure A. Residential Fair Market Value Over Not Over P 178,000.00 P 175,000.00 300,000.00 300,000.00 500,000.00 300.000,00 730,000.00 750,000.00 |,000,000.00 1,(00,000.00 2,000,000,00 2,000,000.00 10,000.00 5,000,000.00 10,000,000,00 10,000,000.00 B. Agricultural Fair Market Value Over Not Over P 300,000.00 P 300,000.00 500,000.00 509,000.00 750,000.00 730,000.00 1,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 Assessment Level 10% 25% 35% 33% 35% 20% ‘Commercial/Industrial Fair Market Value Over Not Over Assessment Level P 300,000.00 30% F 300,000.00 00,000.00, 35% 0,000.00 750,000.00 40% 750,000.00 1,000,000,00 30% 1,000,000.00 2,000,000,00 60% 2,000,000.00 5,000,000,00 10% 5,000,000.00 40,000,000.00 15% 10,000,000.00 30% D, Timberland ‘AsseasmentUel Fair Market Value 0% tte Over Not Over Assessment Level 20% P- 300,000.00 15% 25% 300,000,00 300,000.00 50% 30% $00,000.00 750,000.00 35% 35% 0,000.00 —_$,000,000.00 60% 40% 1,000,000,00 _2,000,000.c0 65% 50% 2,000,000,00 70% 60% [3] On Machineries Class, Assessment Level Assessment Lev Agricultural 40% _ Residential 50% ce Commercial 80% & Industrial 80% 40% i pe 14] On Special Classes: 50% ss athe assessment levels for all lands, building, machineries and other clita cits thereon actually, directly and exclusively used for hospitals, val any 7 id Sciemifi ercent (15% Sich proper Rte shall be fifteen percent (15%) of the market value ofLands, building and machineries and other improvements actually, directly and exclusively used for religious, educational, institutional sue as government and other public offices shall be classified as special at shall be assessed at fifteen percent (15%) of their market valves. Real Property used for recreational owned by sports or athletic chi ‘or such other recreational organization and ate not operated primarily profit shall be fifteen percent (15%) of their market values. Real property actually used for recreational purposes but which ar operated primarily for profit or as commercial or business ventures, such niovie houses, bowling house, pool and billiard halls, swimming. poo rented fo customers and similar others generally open to the public upc payment or entrance, admission and/er other fees and charges shall b classified as commercial and shall be assessed at forty percent (40%) their market values. Real property owned and used by local water districts an government-owned or controlled corporations rendering essential. publi services in the supply and distribution of water and/or generation transmission of electric power shall be classified as special and be assesse of ten percent (10%) of their market values. Assessment levels in paragraph (a) hereof shall be epplied initial during the first general revision of real property assessments to undertaken within two (2) years from the effectivity of RA 7160 and eve three (3) years thereafter Pending the enactment of a schedule of fair market values an effectivity of the revised new assessment levels the prevailing schedules market values and the levels currently used by the City Assessor shal continue to be applied Section 24.22, General Revision of Assessment and Prope Classification. The City Assessor shall undertake a general revision of re property assessment within two (2) years after the effectivity of RA 71 otherwise known as the Local Goverament Code of 1991 and every thr years thereafter. Section 24.23, Valuation of Real Property, In cases where: (a) the real property is declared and listed for taxation purposes for the first time {b) thers 15 aa ongoing general revision of propeity classification and Sscossiment, (C) 4 wequest is made by the person in whose name the property je declared, the assessor or his duly authorized deputy shall, in accordance ‘with the provision of this Article, meke a classificaticn, appraisal and assessment of real property listed and deseribed in the declaration fmespoctive of any previous assessment of taxpayer's valuation thereon provided, thal the assessment of real property shall not be increased oftencr than once every three (3) years except in the case of new improvement substantially incicasing the value of said property or of any change in its actual use Section 24.24. Date of Effectivity of Assessment or Reassc teil. All assessment oF reassessment made after the first (1°!) day of January of the succeeding year provided, however, that the reassessment of real property due 10 its partial or total destruction, or to a major change in its actual use, of to ay great and sudden inflation or deflation of real property values, or to gross illegality of the assessment when made, or to any other abnorinal cause, shall he made within ninety (90) days from the date any such cause or ea-wses occurred, and shall take effect at the beginning of the quarter next following the reassessment Section 24.25, Assessment of Property Subject (0 Buck Taxes. Real Property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but in no case for more than {en (10) years prior to the date of initial assessment provided, however, that such taxes shall be computed on the basis of the applicable schedule of Yalues in force during the corresponding period. the gil uch !9863 are paid on or befire the end of the quarter following © dale the notice of assessment was received by the owner or his GpseMative, no interest for delinquency shall be imposed thereon, Henvise, such taxes shall be subject to an interest at the rate of two Percent (226) per month or a fraction thereof from the dat> or receipt of the ‘sent until such taxes ate fully paid, Section 24.26. Ni 1£2l property is assessed for increased or decreased, the Willen notice of ‘cation of New or Revised Assessment. When the first time or when an existing assessment is assessor shall, within thisty (30) days, give f such new or revised assessment to the person in whosename the propery is declared. The notice may be delivered personally by rezistered mail or through the assistance of the Punong Barangay to t last known address of the person to be served Section 24.27. Appraisal and Assessment of Machinery. |. The fair market value of a brand new machinery shall be tI acquisition cost, In afl other cases, *he fair market value shall determined by dividing the remaining economic life of th machinery by its estimated economic life and multiplied by replacement or reproductian cost, 2. Ifthe machinery is imported, the acquisition cost includes frei surance, bank and other cherges, brokerages, arrastre a handling duties and taxes, plus cost of intend transportatios handling, ard installation charges at the present site. The cost foreign currestey of imported machinery shall be converted peso cost on the basis of foreign currency exchange rate as fix by the Central Bank. Section 2A.28 Depreciation Allowance for Machinery, purposes of assessment, a depreciation allowance shall be made machinery at rate not exceeding five percent ($%) of iis original cost or i replacement of reproduction cost, as the case may be, for each year of provided that the remaining value for all kinds of machinery shall be fi at not less than twenty percent (20%) of such original, replacement, reproduction cost for so long as the machinery is useful and in operation. = Section 24.29, Clty Board of Assessment Appeals, Any pro} owner or person having legal interest or claim in the property who is 1 satisfied with the assessment of his property made by the assessor purst to the provision of this Article may within sixty (60) days from the date cceipt of the written notice of assessment, appeal to the board 0 assessment appeals by filing a petition under oath in the standard fe prescribed therefor, together with copies of the tax declaration and st affidavits or documents in support of the appeal, Section 24.30 Organization, Powers, and Functions of the Ci Board of Assessment Appeals. (a) In the determination and resolution sessment appeals, the board of assessment of appeals shall be compos of the following u Registrar of Deeds ----- Chairman Prosectitor ~ Member City Engineer Member The chairman and members of the board of assessment appeals shall “x-officio” capacity without additional compensation. serve in an ‘The chairman of the board shall have the power fo designate any aniployce of the to serve as secretary to the said board The chairiaan and members of the beard of assessinent appeals shall assme their respective position without need or further appointment or special designation upon effectivity of this code. Before the assumption af the official functions or before discharging their dties as chairman and members of the board of assessment appeals, they shall take an oath or affirmation of office in the manner herein set forth “1, after having been appointed to the position of ___ and now assuming my position as of the City Boaid of Assessment Appeals, herety solcmnly swear that | will faithfully discharge to the best of my ability the ditics ofthis position and of all others that I am holding, or may hereafter hhold under the Republic of the Philippines, and that | will support ani defend the Constitution of the Philippines, end that I will obey the laws and ‘eval orders promulgated by the duly constituted authorities of the Republic ‘of the Philippines, and that I will well and truly hear the determine all ‘matters and issues between taxpayers and assessor submitted for my Aeeision, anc that | impose this obligation upon myself voluntarily, without ‘mental reservation or purpose of evation’ of So help me God Signature py Sulbseribed and sworn to before me on this day of AD. at __, Philippines. "Officer Administering Oath asSection 2A.31. Meetings and Expenses of the City Board Assedssinent Appeals, The City Board of Assessment Appeals shall im once a month and as often as may be necessary for the prompt dispositi oF appealed cases without entitlement to per diem or traveling expenses fg heir attendance in board meetings except when conducting an ocul inspection of real properties whose assessment is under appeal, in whie ase, such expenses shall be charged avainst the general fund of this Ci The Sangguniang Panlunesed shall appropriate such finds to cnable f Board to operate effectively Section 24.32. Action by the City Road of Assessment Appeals, From the date of receipt of an appeal, the board assessment app shall, on the basis of substantial evidence or such relevant evidence record adequately acceptable to support a conclusion decide such ap within one hundred twenty (120) days. In the exercise of ts appellate jurisdiction, the board shall have t power depositions, and issue suhporna and subpoena duces tecum proceedings of the court shall be conducted solely for the purp ascertaining the facts without necessarily adhering to technical ru applicable in judicial proceedings, The Secretary of the board shall furnish the owner of the property the person having legal interest therein and the assessor with a copy oft decision of the board. In case the assessor concurs with the revision of assessment, it shall be his duty to notify the owner of the property or t Person having legal interest therein or the assessor who is not satisfied wil the decision of the board, appeal to the Central Board of Assosst Appeals, The decision of the Central Board of Assesement Appea constituied under RA 7160 shall be final and executory. Section 24.33. Effect of Appeal on the Payment of Real Proper Tax. Appeals on assessment of real property made under the provisions this article shall, in no case, suspend the collection of the correspond teal property taxes on the property involved as assessed by the asses without prejudice to subsequent adjustment depending upon the fit outoome of the appeal 26 Section 24.34. Date of Accrual of Tax. The real property tax for any year shall accrie on the first day of January and Grom that date it shall constitute a Tica 9 the property which shall be superior to any other lien, mmortgaue, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax, Secti fac with intere remedies provided in this Article or any applicable laws, sl responsibility of the treasurer coneeried 1A.38, Collection of Tax. The collection of the real property thereon and related expenses, and the enforcement of the all be the The treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay provided, that the barangay treasurer is properly bonded for the purpose and provided further, that the premium on the bond shall be paid by the government. Section 24.36. Assessor to furnish the Treasurer with Assessment Roll. The assessor shall prepare and submit to the treasurer concerned, om Ow hefore the thirty-first (31") day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties Section 24.37. Notice of Time for Collection of Tax. The treasurer shall on or before the thirty-first (31°) day of January of each year, in the ase Of the basic real property tax and the additional tax for Special schcation fund or any other date to be prescribed by the Sanggunian concerned in the case of any other tax levied in this Article, post the notice of the dates when the ‘ax may be paid withont interest al a conspicuous and Publicly accessible place at the City Hall. Said notice shall likewise he Published in an newspaper of gencral citculation in the locality once + Eck for iwo (2) consecutive weeks. Section 24.38. Payment of Real Property Taxes in Installments, SNwner of the real property oF the person having legal interest therein oT fi basic real property tax and the additional tax for special the Bret pact due therein without interest in four (4) equal installments arch ilttent to be dte and payable on or before the thirty-first (31 5 hid Second insallment on o before the thirtieth (30") of Funes eaeialincar, on or belore the thirtieth (30") of Septcinber and the Siment on or before the thirty-first (31*) of December, excent the The may the th Atspecial levy for which the payment thereof shall be governed by of ordinance enacted for that purpose. The date for payment of any other tax imposed in this Artic without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be applied to prior year clinguueneies, interest, and penalties, if any, and only after dslnquencies are settled may tax payments be credited for the cu paved. Section 24.39, Tax Discount for Advanced and Prompt Paym If ihe basic real property tax and the additional tax acerving to sp education fund are paid on time or in advance in accordance with prescribed schedule of payments as provided herein, the taxpayer shall granted a tax discount as follows. [a] Ten percent (10%) discount prompt payment, and, [b] Twenty percent (20%) discount for advar payment Section 2A.40, Payment Under Protest. 1. No protest shall be entertained unless the taxpayer first pays tax There shall be annotated on the tax receipts the words ader protest. The protest in writing must be filed within thit (30) days from the payment of the tax to the treasurer who decide the protest within sixty (60) days from receipt thereof. The tax ot a portion thereof paid under protest shall be heb trust by the treasurer concerned. Fifty percent (50%) of the paid under protest shall, however, be distributed in accordat ‘with the provisions of this Article on the distribution proceeds, In the event that the protest is finally decided in favor of taxpayer, the amount ot portion of the tax protested shall refunded to the protestant, or tax applied as credit against existing or fature tax liability 1n the event that the protest is denied or upon the lapse of sixtyeday period preseribell in paragraph (a) hereof, the 1axp may avail of the remedies orovided in this Article. 28 Section 2A41. Repayment of Excessive Collections, When an gesesinent of basic real property tax, ¢+ anyother tax levied in this AMtile asound to be illezal or erronecus and the tax is accordingly reduced or sjused, the taxpayer may fle a written chim for refund of credit for taxes find inierest with the treasurer within two (2) years from the date the taxpayer is ertitled to such reduction or adjustment. The treasurer shall decide the claim for tax refund or credit within sixty (60) days fiom receipt thereof. In case the claim for tax refund or Grelt is denied the taxpayer may avail of the remedies as provided in this Article. Section 24.42 Notice of Delinquency in the Payment of Real Property Tax. 1, When the real property tax or any other tax imposed in this Article becomes delinquent, the treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in publicly accessible and conspicuous place in each barangay of the LGU concemed. The notice of delinquency shall also be published once a week for two (2) consecutive wecks, in a newspaper of general circulation in the province, 2. ‘The notice shall specify the date upon which the tax became elinquent and shall state thet personal property may be cistrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interest and penalties are paid before the expiration of the year for which the tax is due, except when the Totive of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title to the property will be vested in the Purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein 10 redeem the property within one (1) year from the date of sale Sectioy ° fiona Pivithe bane 24.43, Interests on Unpoid Real Proper'y Tax, Feilure to ie basie real property ta ie al property tax or any other tax levied in this Article pon pitation of the periods prescribed herein or when dit, as the eave May be, shall s “De, shall subject the taxpayer to the payment of intcrest at the rale ofthe tivo percent (2%) per month in the unpaid amount oa fraction there tuntl the delinguent tax skal! have been fully paid provided, that in no shall the total interest on the unpaid tax or portion thereof exceed thirtyss (30) months. The warrant shall be mailed to oF served upon the delinquent real operty owner oF person having legal interest. In ease he is cut or can not Pe cated. to the occupant or administrator of the subject property, Written notice of levy with the attached warrant shall be mailed to or Section 2.44, Remedies for the Collection of Real Property Ta ‘erved upon thie assessor and the registrar of deeds of this For the collection of the basic real property tax and any otver tax levi - under this Article, LGU may avail of remedies by ccministrative or judig action. The administrative remedies which are summary in nature are ‘The assessor and registrar of deeds shall annotate the levy on the tax decleration and the certificate of ttle, respectively. Levy on real property; and, ‘The levying officer shall submit a written report on the levy to the Sale of real property at public auction. Sangguniang Panlungsod within ten (10) days after receipt of the warrant bythe property owner or person having legal interest in the property. The judicial remedy 1s availed of in the court of approp jurisdiction. These remedies are cumulative, simultaneous tnsconditional that is, any of all of the remedies or combination thereof m be resorted to and the usc or non-use of any remedy shall not be a against the institution of the other formal demand to the payment of delinquent taxes and penalties due is not a pre-requisites to such remedi The notice of delinquency required herein shall be sufficient for punpose. Section 24.47, Penalty for Failure to Issue and Execute Warrat Without prejudice to criminal prosecution under the Revised Penal Code ‘and other applicable laws, any local treasurer ot his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days ftom the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in au administrativ. or judicial proceeding shall be dismissed from the service Section 2.48 Local Government Lien, The basic real property: and any other tax levied under this Article constitute a lien on the pro subject to tax, superior to all liens, charges or encumbrances in favor of person, irrespective of the owner or possessor thereof, enforceable aulministrative, or judicial action, and may only be extinguished payment ofthe tax and the related interests and expenses, Section 2A.48. Advertisement and Sale. Within thirly (30) days after service of the warrant of levy, the local treasurer shall proceed to bblcly advertise for sale or auction the property or a usable porticn 88 may be nevessary to satisfy the tax delinquency and expenses ful expenses of sale, The advertisement shall be effected by posting a Tate 2 the main entrance of the building, and in a conspicuous and lly accessible place in the haranzay where the real property is loca, Zener) eiblcation once a week for two (2) weeks mn a newspaper of Shell cpaanatlation in the where the property is located. ‘The advertisement expen ty the emount of the delinquent tax, the interest due thereon end ang Ct Sale. the place and date of sale, the name of owner of the real i x F person having legal interest therein may stay the proceedings ale Tee delinquent tax, the intrest due thereon and the expenses of « sale shall be held al the main entrance of the building, or on the (0 be sold, or at any other place as specified in the notice of sale Section 24.46, Levy on Real Property. After the expiration of tl time required to pay the basic real property tax or any other tax levi under this Article, real property subject to such tax may be levied u through the issuance of a warrant or before, or simultaneously with f institution of the civil action for the collection of the delinquent tex. (real property shall be made in the manner set forth The treasurer when issuing a warrant of levy shall prepare the di authenticated certificate showing the name of the delinguent prop ‘owner or persan having legal interest thereon,Within thinty (30) days aficr the sale, the city treasurer or his dep shall make a report of the sale to the Sangguniang Panlungsod , and whi shall form part of his records. The local treasurer shall likewise prepare a deliver to the purchaser, a description of the property sold, the amcunt the delinquent tax, interest due thereon, the expenses of the sale and a bri description of the proceedings provided that, proceeds of the sale i exc of the delinquent tax, the interest dae thereon, ard the expenses of shall be remitted to the owner of the real property or the person havi legal interest therein The local treasurer may, by a-duly approved ordinance, advance amount sufficient to defray the costs of collection through the remedi provided for in this Article including the expenses of advertisement a sale, Section 24.49, Redemption of Property Sold. Within one (1) from the date of sale, the owner of the delinquent property or person havi legal interest therein, or his representative, shall have the right to red the property upon payment t0 the local treasurer of the amount of delinquent tax, including the interest due thereon, and the expenses of fiom the date of delinquency to the date of sale, plus interest of not than two pereont (2%) per month on the purchase price from the date sale to the date of redemption Such payment shall be entitled to certificate of redemption which shall be issued by the local treasurer or deputy. From the date of sale until the expiration of the pertod of redempti the delinquent real property shall remain in the possession of the owner person having legal interest therein who shall be entitled to the income: other fits thereof, The local treasurer or his deputy, upon receipt from the purchas the - atificate of sale, shall forthwith return to the latter the entire anor paid by him plus interest of not more than two percent (2%) per mi Thereafter the property shall be free from the lien of such delinquent interest due thereon and expenses of sale. Section 2A.S0, Final Deed of Purchaser. In case the owner person having legal interest therein fails to redeem the delinquent pr as provided hotein, the local treasurer shall execute a deed conveying t0 purchaser said property, frec from lien of the delinquent tax, interest 32 rein and expenses of sale. The deed shall briefly stato the proceedings Aer Nich the validity of the sale res pon Section 2A.51. Purchase of Property by the Local Government tunis for Want of Bidder. In case there is no bidder for the real property fvenised for stle as provided herein, or if ie highest bid is for an amount vraaficient 10 pay the real property tax and the related interest and costs of iho sale, the ity treasurer conducting the sale shall purchase the property in behalf of this city to satisfy the claim and within two (2) days thereafier shall make a report of his proceedings which shall be reflected upon the ecords of his office. It shall be the duty of the registrar of deeds concerned, npn reistiaion with his office of any such declaration of forfeiture, to transier the title of the forfeited property of this city without the necessity of an order from a competent court. Within (I) year from the date of stich forfeiture, the taxpayer or his representative, may receein the property by paying to the local treasurer the full amount of the real property tax and the related interest and costs of sale, If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this city. Section 2A.52 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 teal property acquired under the preseding Section at public auction, The ‘Proceeds of the sale shall accrue to the general fund of this city, Section 2A.53. Further Distraint or Levy. Levy may be repeated if Nevessary on the same property subject to tax until the full amount due, including all expenses, is collected Cour aeetion 2AS4. Collection of Real Property Tax Through the Gautts. The delinquent basi real property tax or any cther tax levied under Gy MUCl shall constitute a lawful indebtedness ofthe tax payer to the TALY. Collection of such indebtedness can be enforced through evil action hy court of competent jurisdiction, as follows: |. The treasurer shall furnish the provincial attorney or legal officer A certified statement of delinquency who, within fifteen (15) days after the receipt, shall file the civil action in the name of the in the proper court of competent jurisdiction. The jurisdiction of the 3court is determined by the amount sought to be recove exclusive of interest and costs. Thus, where the delinquent due does not exceed Ten Thousand (P10,000.00) Pesos, competent court is the trial court, and where the amount due is} excess of Ten Thousand (P10,000,00) Pesos, the proper court the regional trial court court ofthe faxes with inierest due on the property and all other costs that fray have acerued, subject to the final outcome of the section, jection 2A,87, Certification of Local Treasurer on Delinquencies Remaining Uncollectible. The City Treasurer or his deputies shall prepare 4 certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a siatement of lie reason oF reasons for such non-collection or non-payment, and shall submit said documents to the Sangguniang Panlungsod on ot before December thirty-first (31") of the year immediately succeeding the yearin which the delinquencies were incurred, with a request for assistance ‘he enforcement of the temedies for collection provided in this Article Where recognizable is an inferior court, the action must be filed the where the delinquent property is located. Where the regi trial court has jurisdiction, the plaintiff LGU shall file complaint in the province where the property is situated. In both cases, that is, where the claim is either cognizable by inferior court or by the regional trial court, the treasurer sf furnish the provincial attorney or legal officer concemed exact address of the defendant where he may be served summons. Section 24.58 Periods Within Which to Collect Real Property Taxes. The besic real property tax and any other tax levied under this Aricle shall be collected within five (5) years from the date they become due, No action for collection of the tax, whether administrative or judicial, shall be instituted afier the expiration of such period. In case of fraud of {nent to evade payment of the tax, such action may be instituted for the collection thereof within ten (10) years from ihe discovery of such fraud or intent to evade payment Sectinn 2A.88, Action Assailing Validity of Tax Sale, 1 No court shall entertain any action assailing the validity of sale at public auction of teal property or rights therein under Aaticle until the taxpayer shall have deposited with the court amount for which the real property was sold, together interest of two percent (2%) per month from the date of sale the time of the institution of the action. The amount deposi shall be paid to the purchaser at the auction sale if the deed declared invalid but it shall be returned to the depositor if action fails. The petiod of prescription within which to collect shall be suspended forthe time during which |. The local treasures is legally prevented fiom collecting the tax; 2. The owner of the property or the person having legal interest there in request for reinvestigation and execute a waiver in writing before the expiration of the period within which to | collect; and, 2. No court shall declare a sale at public auction invalid by reason irregularities or informalities in the proceedings unless 3. The owner of the property or the person having legal interes substantive rights of the delinquent owner of the real property’ there in is out of the country or otherwise cannot be located. the person have legal interest therein have been impaired. ° Section 2, a ‘A.59, Distribution of Proceeds. The proceeds of the bas lease, of oer, (2% including interest thereon, and proceeds from use, ee iio sate redemption of property zequired at a public iteastngr af (50%) of the tax paid under protest collected by the local Hester shall be distributed as follows " oh Section 24.56. Payment of Delinquent Taxes ox Property Sub he of Controversy. In any action involving the ownership or possession of, succession fo, real property, the court may, moite propio or representation of the treasurer or his deputies, award such owners! possession, or succession to any party to the action upon payment to Mfrall accrue to the general fund of a] Seventy Percent (70%) city; an b] Thirty Percent (30%) shali be distributed among the comp barangays of this city where the property is located in followinig manner: ue to the located; bl]. Fifty Percent (507%) shall ac barangay where the property b.2] Fifty Percent ($0%) shall accrue equally to all component barangays of this city The share of each barangay shall be released directly to the bar treasure on a quarterly basis within five (5) days after the end of quarter, without need of any further action, and shall not be subject to liea or holdback for whatever purpose subject to such rules es may: prescribed by the Commission on Audit (COA) for this purpose, Section 2A.60. Application of Proceeds of the Additional Percent (1%) Special Education Fund Tax. al The proceeds of the additional one percent (196) real property accniing to special education fund shall be automatically released 0 local schoo! boards, b] Said proceeds shall be allocated as determine and approved the local school board concerned only for the foll purposes: 1. Operation and maintenance of public schools; Construction and repair of schools huildings, facilities equipment; 3, Educational researeh; 4, Purchases of books and periodicals; and, S. Sports development Section 24.61, Proceeds of the Tax on Idle Lands, The collection of the additional real property tax on idle lands shall acerue to the general otra of this where the land subjec! to tax is situated, Aceordingly, the ryceeds of te {aX shall be treated in the income account as revenue from taxation Section 24.62 Proceeds of the Special Levy. ‘The proceeds of th: special levy on lands benefited by the publie works, projects. and other {Improvements shall acorve o the general fund of the LGU which financed uch public works, projects or other improvements. Accordingly, all ineome derived from this special levy shall be treated in the income statement as revert from taxation, Section 2A.63, General Assessment Revision; Lixpenses Incident Thereio. The Sangguniang Panlungsod of this city shall provide the necessary appropriation to defray the expenses incident to the general revision of real property assessment, ‘The barangays may be required by the Sangguniang Panlungsod to share in the expenses to be incurred for the conduct of a general revision of real property assessments, Section 2A.64. Condonation or Reduction of Beal Property Tax 4nd Interest, \n case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in this city, the Sangguniang Panlungsod, by ordinance passed prior to the first (1°) day of Janvary of any year and upon the recommendation of the Local Disaster Coordinating Council, may condone or reduce, whelly or partially, the {axes and interest thereon for the succeeding year or years in the affected by the calamity - Section 24.65, Duty of Regisirar of Deeds and Notarie _ Section 24.65 lotaries Public to 30,000 or more but less than 100,000 1,000.00 For every P in oxees x sessthan P 000 Bawah ‘oF every P 10,000 in excess of P 100,000 P 20.00 5,000 or more but less than 10,000 300.00 [P] ON MILLERS OF COMMODITIES OTHER THAN RICE AND Ct On EI E 10,000 or more but less then 20,000 450,00 COCONIT tn ein oe RATORS OF COFFEE, 20,000 or more but less then 30,000 550,00, win GROSS 5, F SROSS SALES OR RECEIPTS 30,000 or more but lessthen 40,000 60000 JOR THE PRECEDING CALENDAR AMOUNT OF TAX 40.000 ormore but lessthen $0,009 -—-7$0.00 RIN THE AMOUNT OF- PER ANNUM than P $,000 P 50.00 "4jk] ON OPERATORS OF AMUSEMENT PLACES WHEREIN THE CUSTOMERS THEREOF ACTIVELY PARTICIPATE INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: 5,000 or more but less than 10,000 75.00 10.000 or more but less than 15,000 100.00 15,000 or more but fess than 20,000 125.00 20,000 or more but less than 30,000 150.00 30,000 or more but less than $0,000 175.00 For every P.5,000 inexcess of P 50,000. 2.00 Bar or Cocktail Lounge including “heer gardens” , “beerhouses”, “aisco pub”, “pub house” and similar establishments, ‘aosiny Stadinm; Coliseum: spor's Arena or similar establishments: sports contest promoters Billiard oF poo! hall, Cabaret or dance hall, dance studia/daneing schools PROVIDED, that rice and com millers who arc also engaged in the business of wholesaling and retailing of said cereals shall also secu Mayor's Permit before engaging in retailing and wholesaling apart from: Dormit granted to them as rice and corn millers or operators of rice and mills, They should have also a separate store space accessible to the with a signboard announcing that they are retailer or wholesaler of said cereals. And, finally, they should possess the necessary documents req of them by the National Food Authority es, camival, merry-go-round; roller coasters; ferries wheel; Hhooting galleries and other similar establishments, Pay club and night club; Day cl or night club, Pelota court for-a-fee, 10] ON OPERATOR OF COCKPIT ANDIOR Race track forra-fee; PROMOTER OF COCKHIGHT. Resorts ( inland resorts or beach resorts ) Skating rink for-a-fee: Plus a tax on cockfight chargeable against the viinning bet 2 g pool or bathhouses fnr-a-Fee; deductible from the winner's purse (prize Pot or Winnings) in the amo ayolnerpostiar Ball Tennis court for-a-fee: of; Fifty five percent of one percent (35% of 1%) of the prize pot. Other similar establishment oF annusement places The rate of tax to be collected from the aforementioned TAX ON OPERATOR OF COCKPIT: usinesses oF trade activities shall be in accordance with the following Annual fixed tax for the operation of cockp! Pp schedule: TAN ON COCKFIGUT PROMOTER: WITH GROSS SALES OR RECEIPTS Z THE PRECEDING CALENDAR AMOUNT OF TAX AR IN THE AMOU! Pk Pr per day on ordinary cockfight; SENToE PEIVANNUM sw . J IS] ON OPERATORS OF THEATERS AND CINEMA- P___perday during "derby" cockfight irrespective HOUSES; VIDEO-MOVIEHOUSES UTILIZING BETA. VHS, IVC, LASER-DISCS PLAYERS OR SIMILAR APPARATUS, AND OTHER SHOW-IIOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A-PEE: of the number of cocks involved in the n 18WITT GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX. PER ANNUM. 400,000 or less Two anil two-tenth percent (2.2%) More than P 400,000 One andi one-tenth percent (1.1%) (Note: The rate of 1.1% of 1% shall be applied to the amount of sales or receipis in exeess of P400,000.00) [T] ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: Jukebox machine P 110.00 per univ Videoke Machine (with token) Family home computer 100.00 per w Game and watch deviee 100,00 per unit/pa Slot machine not classified as gombling deviee . 100.00 per unit Other amusement devices - 100.00 per unit/ps WITH GROSS RECFIPTS OR SALES FOR THE PRECEDING CALENDAR AMOUNT OF TAX YRAR IN THE AMOUNT OF PER ANNUM 400,000 or less More than P- 400,000 Two ant! two-tenth percent (2.2%) One and one-tenth perce (1.1%) (Note: The rate of 1.1% of 1% shall be applied to the amount of sales or receipts in excess: of P400,000,00) [U] ON CAFES, CAFETERIAS, ICE CREAM AND OTHER: REFRESHMENT PARLORS, RESTAURANTS, CARIN= DERIAS, PANCITERIAS, SODA FOUNTAIN BAl AND SIMILAR ESTABLISHMENTS FOOD CATERERS, INCLUDING” | WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF. AMOUNT OF TAX PER ANNUM 7% 400,000 or less Two and two-tenth percent (2.2%) More than P- 409,000 One ond one-tenth percent (1.1%) (Note: ‘The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [V]_ ON RETAIL, DEALERS OR RETAILERS IN LIQUORS OR WINES WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS), VINO’ LIQUORS, 7UB4, BAS} AND OTHER DISTILLED SPIRITS NOT CLASSIFIED AS DENA- TURED ALCOHOL, WYIH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR. AMOUNT OF TAX YEAR IN THE AMOUNT OF: PER ANNUM P400,000 or less More than P_ 400,000 One and one-tenth percent (1.1%) (Note: The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of” P400,000,00) Two and two-tenth percent (2.2%) IW] ON RETAIL DEALERS/OR RETAILERS, OF TOBACCO OR SNUFF INCLUDING CIGARS AND CIGARETTES, WITH GROSS SALES OR RECEIPTS TOR THE PRECEDING CALENDAR A UI F YEAR IN THE AMOUNT OF: Nt Tae PER ANNUM p 400,000 oF loss Twn ead oso-tenth percent (2.2%) More than P 400,000 One end one-tenth percent (1.1%) BstNote: The rate of 1.1% of 194 ote: The rate of 1.1% of 1% shall be applied to the amount of gross é Sales or receipts in excess of P400,000, 00) 4 nov D, ‘that if the retail business is located in legally Med barangay and the amount of gross sales or receipts does net nmexceed THIRTY THOUSAND (P30,000) PESOS, the barangay concern shall have the exclusive power to levy the corresponding business tax at th raic prescribed in a barangay ordinance duly enacted for that purpose, NOTE: In compliance with the provision of See. Sec. 49, RA 859 otherwise known as “An Act converting the Municipality of Antipoto i 4 component city to be kiown as the City of Antipolo” which states “No ercase in the rates of loca taxes shall be imposed by the Cly (Antipolo City) within a period of five (S) years from its acquisition corporate existence." The rate of taxes being imposed under this Article still the adjusted amount allowable for a municipality under See, 19 of RA 7160 which provides: “Locel government units shall have authority to adjust the tax rates as prescribed herein not oftener once every five (5) years, but in no case shall such adjustment exceed. percent (10%) of the rates fixed under this Code" (RA 7160). The Ci of Antipolo is not power asa “city” which is fifty percent (50%) more than that municipality. In other words, fifty percent (50% miore of the prescribed herein othenvise specifically provided in this Article, the tax imposed herein accrue on the first day of January of each year as regards subjects first twenty (20) days of January and of each subsequent quarters. The Sangguniang Panlungsod, however, thru a resolution, extend the time of payment of such tax without penalty or surcharge {9 justifiable reason or eause, provieded, that the period of extension shall exceed six (6) months pursued and the tax shall be reckoned from the heginning of the eal ‘ar, When the business is abandoned, the tax shall not be exacted for period longer than the end of the calendar quarter, When the tax has paid fora period longer than the current quarter and the business, of activity, is abandoned, no refund of th tax corresponding to the unexpire quarter shall be made 2 For purposes of collecting the taxes imposed hercin, the City rooster may desiznate the barangay {reasuter as his deputy provided that the later is properly bonded Section 24.08. Sureharge for Late Payment ond Interest on Unpaid Taxes. Vailure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-five percent (25%0) of the original amount of tax due. Such surcharge shall be paid at tc same time and inthe same mainer asthe original tax due In addition to the sureharge imposed herein, there shall be imposed an inlerest of Two petcent (2%) per month from the date it is due until it is fivly paid, provided, that in no case shall the total interest on the unpaic amuini oF @ portion thereof exceed thirty-six (36) montis Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collecied on the unpaid amount from the date it becomes originally due until fully paid. Section 21.06. Administrative Provisions; Rules and Regulations. Requirement, Auy person who shall establish, operate or conduct any business, trade or aetivity, mentioned in this Article in this City shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed tnder this Article Issuance and Posting of Officiet Receipt, The City Treasurer shall 'ssue an official receipt upon payment of the business tax. Issuance of the Said official receipt shall nol relieve the taxpayer from any requirement Imposed under existing ordinances, rules and regulations of this City Every person issued an official receipt for the conduct of a business Sr nidertaking shall keep the same conspicuously posted in plain view at the piace of business or undertaking. If the individual has no fixed place of lsiness or office he shall keep the official receipt in his person. ‘The csipt shall be produced upon demand by the City Mayor, City Treasurer, SF iheir duly authorized wepvssentatives, 'n acknowledging payment of local taxes, fees and charges, it shall the duty of the City ‘Treasurer or his deputies to indicate on the official ‘1receipt issued for the purpose, the number of the comaspondin local ordinance. ‘ Invoices or Receipts. All persons subject to the taxes on busines shall, for each sale or transfer of merchandise or goods, oF for se renclcred, valued at Fifly Pesos (P 50.00) or more at any one i Prepare and issue sales or commercial invoices and receipts. seria numbered with a duplicate, showing among others things their names style ifany, and business address. The original copy of cach sales inva (oF receipts shall be issued to the purchaser or customer and the duplisate bbe kept by tlle person subject fo the said fax, in his place of business fa period of five years. The receipt or invoices issnec! pursuant tot requirement of the Bureau of Internal Revenue for dotermination ‘national iniernal revenue taxes shall be sufficient for the purpose off Code. Sworn Statement of Gross Receipts or Sales. Operators of busi sithject to the taxes imposed herein shall submit @ sworn statement of the Capital investment before the start of their business operations and pen application for @ Mayor's petit! to operate the business. Upon payment tax levied in this Article, any person engaged in business subject to srraduated fixed tax based on gross sales andor receipts shall submit swo Statement of his gross sales/reccipts for the preceding calendar year qwarter in such manner and farm ns may be prescribed by the Gi Ureasurer, Shout the taxpayer fail 1o submit 2 swam statement of sles oF receipts, for whatever reason. including, among others, that failed to provide himsci? with books, records and/or substdiaries for bustness, the City Treasurer or his authorized representative may verify a assess the gross sales or reccipts of the taxpayer unkler the best avail evidence pom which the tx may be biased If the business or undertakiny is terminated, jhe official reeel ‘ssued for the payment of the business tax therefor shall be surrendered: the City Treasurer and a sworn! statement of the gross sales andlor receinl of the current year or quarter shall be submitted to the City Treas \within thirty (30) days following the closure. Any tax duc shall first B paid before any business or undertaking is finally terminated Issnanice of Certification. the City Treasurer may, upon presentatial of salistactory proof thal the original official receint has been lost, stole or destroyed, issue a cer(ifieation to the effeet that the tax be 2 indicating therein, the number of the official receipt issued, upon payment pie lee oF Filly Pesos (10,00) : Transfer of Business t0 Other Location. Any business for which » City tax has been paid by tHe person conducting i may be transferred and continved in any other place within the ¢erritorial limits of this City without ihe paymen of additional tax during the period for which the payment of the ins was made Death of Licenses. When any individual paying a business tax dies, aid the business is continued by a person interested in his cstaic, no aacitional payment shall be required for the residue of the term for which the tax was paid, Retirement of Business, Any person, natural or Juridical, subject to the tax on businesses imposed herein shall, upon termination of the business, submii a swom statement of the gross sales or receipts for that wficular calendar year, Yor purposes hereof, termination shall mean that the business Aperations are stopped completely. Any change in ownership, management andor name of the business shell not conslitute termination as contemplated in this Article. Unless stale. otherwise, assumption of the siness Ly any new owner ar manager or re-registration of the same bisiness under a new name will only be considered by this City far record _Plrposes in the course of the renewal of the permit or license fo operate the bussiness ‘The City ‘Treasurer shall see to it that the payment of taxes of panes Is tol avoided by the termination or retirement thereof. For this Purose, the following procedural guidlines shall strictly be observed ity ‘Treasurer shall assign every application for termination of Pisiness oy reset” Is office who shall go to the address of the inspect (eeord to verify if it is really no longer operating. If the rapes finds that the business is simply placed under a new name, aor or New owner, the City (reasurer shall recommend to the Sid fee S@hProval ofthe application for the termination or retirement wsiness. Accordingly, the business continues to become liable for Tyment of all taxes, fees and charges imposed the harges imposed therean under cxistin JSordinance of this City; and, " "ion 24.09, Situs of the Tax. The situs of the tax imposed in this lnihecaieiot a new-onmerto whom the business w II be determined in accordance with the Following: sale or other form of conveyance, said new owner shall be liable to py tax or fee for the transfer of the business to nim st anticl Definition of Terms If itis found out that the retirement or termination of the business; legitimate, and the tax duc therefrom be Tess than the tax due: for current year based on the gross sales or receipts, the difference iy amount of the tax shall be paid before the Insiness is considered offic retired or terminated Principal Office - refers to the head or main office of the business appearing in the pecinent documents submitted to the Securities and Exchange Commission, or the Depariment of Trade and Industry, or other appropriate agencies, as the case may he ‘The City or municipality specifically mentioned in the articles of jncosporation or offical registration papers as being the official address of “said principal office shall be considered as the situs thereat, The permit issued to a business retiring or terminating its oper shall be surrendered to the City treasurer who shall forthwith cancel t ‘same and record such cancellation in his books. In case there is a transfer or relocation of the principal office to nether city or city, it shall be the duty of the owner, operator ot menager ‘fie busitess to give due notice of such transfer or relocation to the City “Mayor within fiftcen (15) days after such transfer or relocation is effected. Section 25.07, Computation of Tax on Related or Co Business. In case a person, natural or juridical, operates or conduets (2) or more related businesses mentioned in this Article which are subje the somblaed: (ool gross sales or receipts of the said two (2) or Branch or Sales Office - a fixed place in a locelity which conducts operations of the business as an extension of the principal office, Offices ‘sed only as display areas of the products where io stocks or items are _slored forsale, although orders for the produets may be received ther. ae nol branch or sales offices as herein contempiated A warehouse which Accepts orders and/or issues sales invoices independent of a branch with “sles office shall be considered as a sales office If however, the businesses operated by one person are go separate tax schedules or the rates of taxes are different, the taxable sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the appropriate schedule, Section 2.08, Newly-Started Business, In the case of newly: business subject of this Anicle, the tax shall be fixed by the quarter. initial tax for the quarter in which the ousiness starts to operate s one-fourth of one-tenth of ane percent (1/4 of 1/10. of 184) of the ea investment or Three Hundred Pesos (P300,00), whichever is higher. Warehouse - « building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to “istomers or dealers, or by persons acting in behalf of the business. A Warehouse that docs not accept orders and/or issue sales invoices as ‘forementioned shall not be considered a branch or sales office In the succeeding quarter or quarters, in ease where the b ‘opens before the last quarter of the year, the tax shall be based on the sales or receipts for the preceding quarter at one-fourth percent (W/4 the taxes fixed therefor by the pertinent schedule rent amton + A tract of agricultural land planted to trees or seedlings ern tlt Bearing or tot, uniformly spaced or seeded by broadcast “Orth aor Rorally arranged to allow highest production. For the purpose 'S Article, inland fishing ground shall be considered as plantation In the succeeding calendar year, regardless of when the busi starts, the tax shall be based! on the gross sales and/or receipts preceding calendar year or any fraction therefor, as provided if pertinent schedule. “corpse tBerimental Farms - agricultural lands utilined by a business or Agrente oy (0 conduct studies, test, researches or expcriments involving ‘Mural, agti-business, marine or aquatic, livestock, poultry, dairy 8 uand other similar products for the purpose of improving the quality quantity of goods or products, On-site sales in commercial quantity in experimental farms’ shall be similarly imposed the corresponding imposed herein. {6] The sales allocation razationed herein stall be applied jmespective of whether or not sales arc rade in the locality where the Daoy, project office, plant or plantation is located. In case of sales made the factory, project office, plant or plantation, the same shall be covered by subparagraphs [1] or [2] hereof. Sales Allocation [7] In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their jets these rules on situs of taxation shall apply exeept that the factory “g¢ plant and warehouse of the contmetor utilized for te production and sorage of the manufacturer's products shall be eonsidercdl as the factory cr plant and warcitouse of the manufacturer. [1] All sales made in this City where there is a brench or sales of of warehouse stall be recorded in said branch or sales office or and the tax shall he payable to this City where the same is located. {2] In cases where there is no such branch, sales office of wareh in this City where the sale is made, “the sale shall be recorded i principal office along with the sales made by said principal office and tox shall accrue therein where said principal office is located, Port of loading _Ifthis City is only the port of loading of the businesses mentioned in this Article, the tax imposed therein shall not be collected by the City fieasurer, unless the exporter maintains its principal office, a brancli, sales office or warchouse, factory, plant, or plantation in this City. [3] In case where the factory. project office, plant or plantation pursuit of business is located in this City, seventy percent (70%) of all Tecorded in its principal office shall be taxable by this City while. remaining thirty percent (30%) of all sales recorded therein shall be ta by the local government unit where the principal office is located. fe Sales Made by Route Truck Vans or Vehieles. [1] For routes sales made in this City where a manufacturer, Producer, wholesaler, retailer, or dealer has a branch or sales office or Warehouse, the sales shall be recorded in the branch, sales office or oe and the tax due thereon shall be paid to this City where such ranch, sales office or warehouse is located, & Foal! Fo foute sales made in this City where a manuficturer, ‘Peducss, wholesaler, retailer or dealer ‘1as no branch, sales office or Tagtouse, the sales shall be recorded in the branch, sales office or Sand the a, fom where the route trucks withdrew their products for sale Teh eee Aue thereon shall be paid to the local government unit where Such by SN branch, sales office or warchouse is located [4] In case a plantation or factory is located in a different place | cither one of them is located in this City, the seventy percent (70%) allocation mentioned above shall be divided as follows. Sixty percent (60%) to the local government unit where the is located, and Forty percent (40%) 10 the local government unit where plantation is located [5] In cases where there are two (2) or more factories, offices, plants or plantations located in different localities, the percent (70%) sales allceation aforementioned shall be pro-rated the localities where such factories, project offices, plants and plant are located in proportion to their respective volumes of production di the period for which the tax is due. In the ease of project offices or sem¥ and other independent contraciors, the term “production” shall refer tok ‘cost of projects actually undertaken during the tax period. Section 24.10, Exemptions, Count i * J. ‘ountryside and Uarangay Business er (CBRE) duly registered under R.A. 6810; Cooperatives duly prion ‘A. 6938, and business enterprises certified by the Board “Feng AES a5 pioneer oF non-pioncer for a period of six (6) and four (4) “Impogig PCVelY from the date of registration are exempted from the tax ‘on prescribed in this Article 86 87Section 25.11. Penalty. Any violation of the provision of this shall be punished by a fine of not less than One Thousand (P1,000) but not more than Five Thousand (PS,000) Pesos or imprisonment of y less than One (1) month but not more than Six (6) months, oF both gy fine and imprisonment, atthe discretion of the Court, Juridical Persons |. Every corporation, no matter how ereated or organized, whether domestic or resident foreign, engaged in or doing business in this City shall pay en annual community tax of Five Hundred Pecos (PS00,00) and annual additional tax which, in no case, shall exceed Ten Thousand ARTICLE K, - Community Tax ‘esos (P10,000) in accordance with the following schedule: Section 2K.01. Imposition of Tax. There is hereby levied or impos a community tax on persons, natural of juridical, who ere covered by following erteria: 2. For every Five Thousand Pesos (PS,000,00) wor of real property inthis City owned! by the juridical entity during the preceding year, based gn the evaluation used for the payment of the real property tax undor casting laws — found in the assessment rolls of this City, where the real property is siiated- Two Pesas (P2.00); and, Natural persons (individuals) ry inhabitant of this City, eightsen (18) years of age or ove who has been regularly employed on a wage or salary basis for at thirty (30) consecutive working days in any calendar year; 3. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived from the business in the Philippines during the preceding, ‘year - Two Pesos (P2.00). An individual who is engaged in business or occupation; Section 2.02, Exemptions, The following are exempted from the payment of community tax An individual who owns real property with an ogeregate value of One Thousand (1,000.00) Pesos or moro, |, Diplomatic and conswlar representatives; and, At evitual whi ds seq uced by levy tefl income tonsa 2.Transient visitors when their stay in the Philippines does not exceed three (3) months Rate of Community Tax. There shall be collected from the mentioned individuals a community tax in the amount of Five (05.00) plus an additional tax of One Peso (P10) for every one Thot Pesos (P1,000.00) of income regardless of whether from business, of profession, or ftom property but which in no case shall exceed Thousand Pesos (P5,000 00), Section 2K,03, Place of Payrten, The community tax imposed herein shall be in this City if the resiclcnce of the individual or the principal Oifice ofthe juridical entity is located here, Likewise, if the branch, sales office or warehouse whose sales are rade and recorded is located in this Gity, the corresponding community tax shall be paid here. In case of husband and wife each of them shall be liable to p Any person, natural or juridical, who is supposed to pay his Community in it basic Five Pesos (P5.00) but the additional tax impesable on the In Bein seth pay eh er ee I fas chowhere: sal ani wife shall be One Peso (P1.00) for every One Thousand P It shall be vf city ur unity ta (P1,000.00) of income from the tota! property owned by them and/o SUtside the rebel hears Meas ean toval gross receipts or earings derived by them, (Art, 245, IRR). 58 rySection 2K.04. Time of Payment The community tax impos herein shall accrue on the fitsi day of Jannary of cach year and sh paid not later than the last day of February of each year any public fund; transacts other official business or receives any iy or waze from any person or corporaion, it shall be the duty of any an, officer, oF corporation with whem such transaction is made or ainess done of from whom any salary or wage is received to require such Ifa person reaches the age of eighteen (18) years of age or othe Aaiividual to exhibit the community tax certificate. loses the benefit of exemption on or before the last day of June, he's liable for the payment of community fax on the day he reaches such ape, upon the day the exemption ends, If'a person reaches the age of eighty (18) years or loses the benefit of exemption on or before the last day March, he shall have twenty (20) days within which to pay the commung ‘When through its authorized officers, any corporation subject to tax without being delinquent community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from publie funds, or fransacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation 10 exhibit the community tax certificate, ‘The presentation of community tax shall not be required in engoction with the registration of a voter. Persons who come to reside in the Philippines or reach the a eighteen (18) years on or after the first (Ist) day of July of any year, who ceased to belong to an exempt class on or after the same date, ‘not be subject to community tax for thet year. The community tax certificate required in the two preceding patagraphs shall be the one issued for the current year, except for the period from January until the fificen (15th) of April each yeer, in which case, the certificate issued for the preceding year shall suffice, Corporations established and oryanized on or before the last day June shall be liable for the peyment of community tax for that Corporations established and organized on or before the last day of Mi shall have twenty (20) days within which to pay the coramunity without being delinquent. Corporations established and organized on afier the first day of July shall not be subject to community tax for th year | Section 2K.08, Authority of ihe City Treasurer to Deputize the pase Treasurer to Collect Taxes, Fees or Charges. The City surer is hereby authorized to deputize the barangay treasurers in this ly 10 collect taxes, fees or charges including the community tax as per Article 250 and 258 of the Rules and Regulations Implementing the Local vernment Code of 1991 subject to the following rules and regulations, Section 2K.08, Penalties for Lete Payment, If the eomnuanit 's not paid within the prescribed period, there shall be aulded to the tf amount an interest of twenty.four-percent (24%) per annum from t date until itis paid 1. The Barangay Treasurer to be deputized shall be properly bonded Section 2K.06, Community Tax Cerificate. A community cerlificate shall be issued to every person or corporation upon payme community tax, A community tax may also be issued to any persom | corporation not subject to the community tax upon payment of One (1.00), 2. In the case of collecting the community tax, such deputation shal! be limited to the collection of community tax payable by individual ‘axpayers thus excluding those from juridical persons, The barangay treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person Section 2K,07, Presentation of Community Tax Certificate. an individual subject to community tax acknowledges any document befa a notary public, take the oath of office upon election or appointment to a8 position in| the government service; receives any license, certificate, permit from any public authority; pays any tax or free; receives any md ” ”i ine Chief, Business Permits and 5 to another shall inform in writing the Chief, Busine ition Division (or Section), Office of the Mayor within ten (10) day's rac ranser and submit a sworn statement ofthe gross sales or receipts A rhis business for he current year Section 2K,09, Altecation of Proceeds of Community Tax, proceeds of the community tax actually and directly collected by the {roasurer shall accrue entirely to the general fund of this: City, Howey the proceeds of the community tax collected by the deputized barang treasurers shall be apportioned as follows: 4] The City Mayor of his authorized dopartment head shall oyher necessary rules and regulations forthe effective implementation of cal. Fifty percent (50%) shall accrue to the general fund of this Pee Aste City; and, Section 11.03. Time of Payment ‘The tax imposed in this Article shall be paid to the City Treasurer by the buyer, donee, or heir, before the ‘business or trade undertaking is operated, conducted, or pursued. b) Fifty percent (50 %) shall accrue to the barangay where the f is collected. ’ Section 2K.10. Penalty. Any violation of the provisions of t Article shall be punished by a fine of not less than One Thousand Pe (P1,000.00) but not more than Five Thousand Pesos (PS,000.00) inyprisonment of not fess than One (1) month but not 1 months, or both such fine and imprisonmert, at the discretion of the! Section 21.04, Surcharge for Late Payment, Failure to pay the tax {imposed in this Article on time shall subject the taxpayer to a surcharge of tweny-five percent (25%) of the original amount of tax due and such surcharge shall be paid at the time and in the same maner as the original tax due, ARTICLE L. = Ta on the Transfer of Business or Trade Activity Section 2L.08. Penalty, Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000) but not more than Five Thousand Pesos (P5,000) or imprisonment of not less than One (1) month but rot more than Six (6) months, or both such fine and imprisonment at the discretion of the Court Section 2L.01. Imposition of Tax. There is hereby levied a ta the transfer of business o trade activity by sale, donation, barter, of: other form or mode of conveyance at the rate of One Percent (19%) total consideration or, in the absence of specific consideration, the g sales or receipts of the preceding calendar year on file at the Ci treasarer’s office, oF the fixed amount of Five Hundred Pesos (P500,0 whichever is lower Section 21.02, Rules and Regulations. 1] The new owner to whom the business was transferred shall table to pay the unpaid taxes, fees or charges due the former owner, there is any. City Treasurer, thru the Office of the Mayor, who shell cancel the sam his records, 3] Any person, natural or juridical, who was granted a permit operate of conduct a business or rade in this city who transferred 92CHAPTER Hl - PERMIT FEE AND OTHER i] REGULATORY FEZS ARTICLE A - Mayor's Permit Feo f Section 3A.01. Imposition of Fee - Thore shall be collected a annval fee at the rates provided hereunder for the issuanee of a Mayg Pormit to every person, natural or huridical, that shall conduct a business trade activity within this The permit fez is payable for every separate or distinct busin trade undertaking One line of business or trade undertaking does not become by being conducted with some other business or trade underiak which the permit fee has peen paid, Kinds of Business oy Trade Uadertating [1] ON THE BUSINESS OF PRINTING PERMIT AND PUBLICATION PER A} 3F.04) a) Publisher P 1,000.00 ) Printer 000.09 c) Both Publisher and Printer 2,500.00 [2] ON ANY BUSINESS ENJOYING A FRANCHISE, EXCEPT OPERATION OF TRICYCLE-FOR-IIRE [3] ON OPERATORS OF DELIVERY TRUCE VANS, AUVs, JEEPNEYS OR SIMILAR DELIVERY VEHICLES ND, For each delivery truck with ten (10) wheels oF more For each delivery treck with less than ten (10) wheels For each delivery van, AUY, jeepney similar vehicles 24 ON THE ESTABLISHMENT OR OPERATION OF A BUSINESS ENGAGED IN “QUARRYING” OR EXTRACTION OF QUARRY RESOURCES. Quarrying of ordinary stones, Sand, gravel, earth, pebbles or boulders Per location Quarrying of marl, marble, granite cinders, basal, tuff and rock, phosphate Other quarry resources ‘not mentioned above, per location For any combination of items (a), (b), (€) Per location PROCESSORS, BREWERS, DISTILLERS, PERMIT Fi PER ANNUM P 1,000.00 1,500.00 1,500.00 1,300.00 (NOTE: This should be distinguished from the “permit to extract quarry resources” being issued by the Provincial Govemor. (See Section [5] ON MANUFACTURERS, ASSEMBLERS, REPACKERS, RECTIFIERS, AND COMPOUNDERS OF LIQUORS, DISTILLED SPI- RITS AND WINES OR MANUFACTURERS OF ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE THE PERMIT FEE SHALL BE IN ACCORD- ANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING RIS: Less than P 200 200 or more but less than 300 300 oF more but less than $00 $00 or more but less than 600 600. or more but less than 800 800 or more but less than 1,000 1,000 or more but less than 2000 2,000 or more but less than 3,000 9s PERMIT FEE EER ANNUM P 50.00 80.00 100,00 150.00 190,00 210.00 260.00 310.003,000. or more but less than 4,000. of more but less than §,000 or more but less than 10,000 or more but less than 20,000 or more but less than 30,000 or more but less than 40,000 or more but less than 50,000 or more but less than 60,000 or more but less than 80,000 or more but less than 90.000 or more but less then 100,000 or more but less than 120,000. or more but less than 140,000. or more but less than 160,000. or more but less than 175,000 or more but less than 185,000. or more but less than 200,000 or more but less than 220,000 or more but less than 250,000 or more but less than 275,000 or more but less than 300,000 or more but less than 320,000 or more but less than 350,000 or more but less than 400,000 or more but less than 425,000 or more but less than 450,000 or more but less than 475,000 or more but less than $00,000 or more COMMERCE OF WHATEVER KIND OR NATURE, ‘THE ANNUAL PERMIT FEE SHALL BE JN ACCORD= ANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS ‘TAX PAID IN THE PRECEDING CALENDAR YEAR IS; Less than P 200,00 96 4,000 5,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90.000 400,000 120,000 140,000 160,000 175,000 185,000 200,000 220,000 250,000 275,000 300,000 320,000 350,000 400,000 425,000 450,000 475,000, 500,000 200 300 400 500 600 800 1,000 2,000 3,000 4.000 $,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90,000 100,000 120,000 140,000 160,000 175,000 185,000 200,000 20,000 250,000 275,000 300,000 320,000 350,000 400,000 425,000 450,000, 475,000 00,000, ‘or more but less than or more but less than or more but less than or more but less than or more but less thant or more but less than or more but less than ‘or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than, or more but less than or more but less than or more but less than or more but less than of more but less than or more but Jess than or more but less than or more but less than or more but less than of more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but Iess than or more but less than or more but less than or more but less than or more but less than or more 300 400 500 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 $0,000 60,000 80,000 90,000 100,000 120,000 140,000 160,000 175,000 185,000 200,000 220,000 250,000 275,000 300,000 320,000 350,000 400,000 425,000 450,000. 475,000 500,000 80.00 100,00 130.00 150.00 190.00 210.00 260.00 310.00 400,00 00.00 650.00 750.00 850.00 1,000.00 1,300.00 1,500.00 1'750.00, 2,000.00 2,300.00 2,500.00 2,700.00 2,850.00 3,000.00 3,200.00 3,350.00 4,000.00 4.250,00 4,500.00 5,000.00 5,500.00 6,000.00 6,300.00 6,400.00 6,600.00 6,750.00 6,850.00 7,000.00(7] ON EXPORTERS, IP THE AMOUNT OF BUSINESS. Less than P 200.00 200. or more but less than 300 400 300 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90,000 100,000 120,000 140,000 160,000, 175,000 185,000 200,000 220,000 280,000 275,000 300.000 320,000 or more but less than ‘or more but less than ‘or more but less than cor more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than ‘or more but less than or more but less than or more but less than ‘or more but less than or more but less than or more but less then ‘or more but less then ‘or more but less than or more but less than ‘or more but less than ‘or more but less than. ‘or more but less then or more but less than of more but less than of more but less than or more but less than on MANUFACTURERS, MILLERS, REPACKERS, OR PRODUCER OF ESSENTIAL COM. MODITIES ENUMERATED UNDER SECTION 210) (item ©), THE ANNUAL PERMIT FEE SHALL BE [N_ ACCORDANCE WITH THE FOLLOWING SCHEDULE; 300 400 500 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 $0,000 60,000 80,000 90,000 100,000 120,000 140,000 160,000 175,000 185,000 200,000 220,000 250,000 275,000 300,000 320,000 350,000 350,000 490,000 425,000 450,000 475,000 or more but less than ‘or more but less than ‘or more but less than ‘or more but less than or more but less than 400,000 425,000 450,000 475,000 00,000 6,300.00 6,400.00 6,600.00 500,000 or more . [8] ON WHOLESALE THE ESSENTIAL S. DIS! RIBUTORS OR DEALERS OF COMMODITIES ENUMERATED UNDER SEC-TION 21.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAXPAID IN THE PRECEDING PERMIT FEE CALENDAR YEAR IS; PER ANNUM Less than P 200 P 50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than $00 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190,00 800 or more but lessthan 1,000 210.09 1,009 or more but less then 2,000 269.00 2,000 or more but lessthan 3,000 310.00 3,000 or more but less then 4,000 400.00 4,000 or more but less than 5,000 500.00 $000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 ot more but less than 40,000 1,009.00 40,000 or more but less than $0,000 1,300.00 $0,000 or more but less than 60,000 1300.00 60,000 or more but less than 80,000 1,750,00 80,000 ormore but less than 90,000 2,000.00 99.000 ormore but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 ormore but less than 140,000 2,700.00 . 140,000 or more but less than ‘160,000 2,850.00 " 460,000 or more but less than 175,000 3,000.00 175,000. or more but less than 185,000 3,200.00 9185,000. or more but less than 200,000 200.000 or more but less than 220,000 220,000 or more but lessthan 250,000 250,000 or more but less than 275,000 275,000 or more but Jess than 300,000 300,000 or more but lessthan 320,000 320,000 or more {9] ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN AC. CORDANCE WITH THE FOLLOWING SCHEDULE: Ik THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING PERMIT CALENDAR YEAR IS: PER A Less than P 300.00 300. or more but less than 500 500. or more but less than 600 600. or more but less than 800 or more but less than 1,000 or more but less then 2,000 or more but less than. 3,000 or more but less than 4,000 ‘or more but less than 5,000 or more but less than 10,000 or more but less than 20,000 cor more but less than 30,000 ‘or more but less than 40,000 cor more but less than $0,000 an ‘or more but less than 60,000 1,500.00 or more but less than 80,000 1,750,00 ‘or more but les§ than 90,000 ‘or more but less than 100,000 2,300! 100,000 or more but less than 120,000 120,000 or more but less than 140,000 140,000 or more but less than 160,000 160,000 cr more but less than 175,000 175,000. or more but less than 185,000 185,000 or more but less than 200,000 a 200,000 220,000 300,000 320,000 or more but less than ‘or more but less than or more but less than of more but less than ‘or more but less than or more 220,000 250,000 275,000 300,000 320,000 4,000.00 4.250,00 4,500.00 5,000,00 5,500.00 6,000.00 [/0] ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS “ESSENTIAL COMMODITIES” THE ANNUAL PERMIT FEE SHALL BE IN ASCORDANCE WITH THE FOLLOWING SCHEDULE: |F THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR I Less than P 200 300 500 600 300 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90.000 100,000 120,000 140,000 160,000 175,000 185,000 200.00 or more but less than P ‘or more but less than ‘or more but less than ‘or more but less than cor more but less thant cor more but less than ‘or more but less than ‘or more but less than cor mote but less than cor more but less than ‘or more but less than ‘or more but less than or more but less than or more but less than or more but less than or more but less than ‘or more but less than ormore but less than or more but less than or more but less than cor more but less than ‘or more but less than ‘or more but less than or more but less than 101 300 500 600 £00 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90,000 100,000 120,000 140,000 160,000 175,000 185,000 200,000 PERMIT FEE PER ANNUM P 50.00 80.00 100,00 150.00 190.00 210.00 260.00 310.00 400.00 300.00 650.00 750.00 850.00 1,000.00 1,300.00 1,500.00 1,750.00 2,000.00 2,300.00 2,500.00 2,700.00 2,850.00 3,000.00 3,200.00 3,350.00200,000. oF more but Iessthan 220,000 4,000.09. 220,000 or more hut less than 250,000 4,250,00, 250,000 or more but less than 275,000 4,500.00. 275,000 or more but fess than 300,000 5,000.09, 300,000 or more but less than 320,000 5,500.00 320,000 or more 6 000.00 (1) ON CONTRACTORS AND INDEPENDENT. CONTRACTORS INCLUDING, BUT NOT LIMITED TO THOSE ENUMERATED UNDER SECTION 2J.02 (Items “G" and “H"), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: Less than P- 200,00 200 or more but less than 300 300 or more but less than 500 500 ormore but less than 600 600 ormore but less than 800 800 ormore but fess than 1,000 1,900 ormore but less than 2,000 2,000 ormore but less than 3,000 3,000 ormore but less than 4,000 4,000 ormore but less than 5,000 500, 5,000 ormore but less than 10,000 650.00 10,000 ormore but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or mere but less than 40,000 1,000.00, 410,000. or more but less than 50,000 1,300.00, 50,000 ormare but less than 60,000 1,500, 60,000 or more but less than 80,000 1,750: 80,000 or more but less than 90,000 2,000.00 90.000 or more but less than 100,000 2,300.00) 100,000 or more but fess than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 02 160,000 175,000, 185,000 200,000 220,000 250,000 275,000 300,000 320,000 350,000 400,000 425,000 430,000 475,000 $00,000 ‘or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more . 175,000 185,000 200,000 220,000 250,000 275,000 300,000 320,000 350,000 400,000 425,000, 450,000 475,000 500,000 3,000.00 3,200.00 3,350.00 4,000.00 4,250.00 4,500.00 5,000.00 5,500.00 6,000.00 6,300.00 6,400.00 6,600,00 6,750.00 6,850.00 7,000.00 [12] ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NON-BANK INTERMEDIARIES, LEND- ING INVESTORS, FINANCE AND INVESTMENT COMPANIES, PAWNSHOPS, MC RANCE COMPANIE: BROKERS, EDUCATI (ONEY SHOPS, INSU- . STOCK MARKETS, STOCK IONAL PLAN AND MEMORIAL, OR LIFE PLAN AGENCIES, THE ANNUAL PERMIT FEE SHALL BE IN ACCOI FOLLOWING SCHEDULE: IF TEE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: Less than P 500,00 $00 or more but less than 800 or more but less than 1,500 or more but less than 3.000 of more but jess tha $,000 or more but less than 8,000 or more but less than 10,000 oF more but less than 15,000 or more but less than 20,000 or more but fess than 25,000 or more but less than 103 RDANCE WITH THE PERMIT FEE, PER ANNUM P 350.00 500,00 650.00 700.00 850.00 1,000.00 1,500.00 1,750.00 1,850.00, 1,980.00 2,200.0030,000 or more but less than 40,000 or more but less than 45,000 or more but less than 50,000 or more but less than 60,000 or more but less than 65,000 or more but less than 75,000 or more but less than 85,000 or more but less than 100,000 of more but less than 120,000 or more but tess than 130,000 or more but less than 135,000 or more but less than 145,000 or more but less than 160,000 or more but less than 180,000 or more but less than 200,000 of more [13] ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR ARTICLE OF COMMERCE... [14] ON PRIVATELY OWNED PUBLIC MARKET IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: Less than P 500,00 500 or more but less than £800 of more but less than 1,500 or more but less than 3,000 or more but less than $,000 of more but less than 8,000 or more but less than 10,000 or more but less than 15,000 or more but less than 20,000 or more but less than 25,000 or more but less than 30,000 or mors but less than 40,000 or more but less than 45,000 or more but less than 800 1,500 3,000 5,000 8,000 10,000 15,000 20,000 23,000 30,000 40,000 45,000 50,000 PERMIT FEE PER ANNUM 2,300.00 2,375.00 2,450.00 2,200.00 3,000.00 3,250.00 3,800.00 4,000.00 4,300.00 4,500.00 5,000.00 5,500.00 6,000.00 6,500.00 6,750.00 7,000.00 - P3000 BAX 50,000 or more but less than 60,000, 60,000 or more but less than 65,000 ~ 65,000 of more but less than 75,000 000 or more but less than 85,000 85,000 or more but less than 100,000 100,000 oF more but less than 120,000 120,000 or more but less than 130,000 130.000 or more but less than 135,000 135,000 or more but less than 145,000 145,000 or more but less than ‘160,000 160,000 oF more but less than 180,000 180,000 of more but lessthan 200,000 200,000 or more 15] ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS IF THE AMOUNT OF BUSINESS PAID IN THE PRECEDING CALENDAR YEAR IS, Less than P 500,00 500 or more but less than 800 800 or more but less than 1,500 1,500 or more but less than 3,000 3,000 or more but less than 5,000 §,000 or more but less than 8,000 8.000 or more but less than 10,000 10,000 or more but lessthan 15,000 15,000 oF more but less than. 20,000 20,000 or more but less than 23.000 25,000 or more but less than 30,000 30,000 or more but jess than 40,000 40,000 or more but less than 45,000 45,000 or more but less than 50,000 $0,000 or more but less than 60,000 60,000 of more but less than 65,000 65,000 or more but less than 75,000 75,000 or more but less than 85,000 85,000 or more but less than 100,000 100,000 or more but less than 120,000 2,700.00 3,000.00 3,250.00 3,500.00 4,000.00 4,300.00 4,500.00 5,000.00 5,500.00 6,000.00 6,500.00 6,750.00 7,000.00 PERMIT FEE PER ANNUM P 350,00 500.00 650.00 700.00 850.00 1,000.00 1,500.00 1,750.00 1,850.00, 1,950.00, 2,200.00 2,300.00 2375.00 2,450.00 2,700.00 3,000,00 3,250.00 3.500.00 4,000.00 4,300.0020,000 or more but less than 130,000 or more but less than 135,000 or more but less than 148,000 or more but less than 160,000 or more but less than 180,000 or more but less than 200,000 of more 130,000 135,000 145,000 160,000 180,000 200,000 [16] ON LESSORS OF REAL. ESTATE INCLUDING APARTMENTS-FOR-RENT, IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: Less than P 200 300 400 500 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 $0,000 60,000 80,000 90,000 100,000, 120,000 130,000 140,000 200.00 or more but less then ot more but less than ‘or more but less than of more but less than or more but less than or more but less than or more but less than or more but less than or more but fess then ‘or more but less than of more but less than or more but less then of more but less than of more but less than of more but less than of more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than or more but less than 150,000 or more but less than 160,000 or more but fess than 106 300 400 $00 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 $0,000 60,000 80,000 90,000 100,000 120,000 130,000 140,000 150,000 160,000 180,000 4, 5,000.00 3,500.09, 6,000.00 6,500.09 6,750.00 7,000.00 500,00 [17] ON PRIVATE CEI 180,000 or more but less than 200,000 or more bat less than 250,000 or more but less than 300,000 of more but less than 350,000 or more .. “{FTHE AMOUNT OF BUSINESS 200 300 400 300 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 30,000 60,000 80,000 99.000 100,000 120,000, 130,000, 140,000, 150,000, 160,000 180,000 200,000, “TAX PAID IN THE PI DAR YEAR I Less than P 200,00 or more but fess than. ‘or more but less than ‘or more but less than ‘or more but less than or more but less than or more but less than ‘or more but less than or more but less than or more but less than or more but less than or more (ut less than or more but less than or more but less than or more but less than or more but less than or more but less than ‘or more but Jess than or more but less than or more but less than ‘or more but less than or more but less than or more but less than or more but Tess than or mote but less than of more but less than or more but less than, or more but less than 07 200,000 250,000, 300,000 350,000 300 400 500 600 800 1,000 2,000 3,000 4,000 5,000 10,000 20,000 30,000 40,000 50,000 60,000 80,000 90,000 100,000 120,000 130,000 140,000 150,000 150,000 180,000, 200,000 250,000 4,300.00 4,500.00 5,000.00 5,500.00 + 6,000.00 PTERIES OR MEMORIAL PARKS PERMIT FEE BI ANNUM P 50.00 80.00 100,00 130.00 150,00 190,00 210.00 260.00 319.00 400.00 300.00 650.00 750.00 850.00 1,000.00 1,300.00 1,500.00 1,750.00 2,000.00 2,300.00 2,$00.00 2,750.00 3,000.00 3,300.00 3,500.00 4,000.00 4,300.00 4,500,00230,000 or more but less than 300,000 or more but less than 350,000, or more 300,000 350,000 [18] ON OPERATORS OF BOARDING HOUSES... ....P 8 [19] ON OPERATORS OF COFFEE, CASSAVA, COCONUT GRATER OR MEAT GRINDER FOR-A-FEE 20} ON OPERATORS OF AMUSEMENT PLACES; INCLUDING, BUT NOT LIMITED TO, THOSE ENUMERATED UNDER SECTION 25.02 (Item “Q (17), AND ON ESTABLISHMENTS WHERE GAMES CONSIDERED TO BE GAMES OF SKILL. SUCH AS MAHJONG, POKER AND SIMILAR CARD GAMES ARE BEING PLAYED SUBJECT, HOWEVER, TO THE PROVISIONS OF SECTION 3A.08 (item 10) OF THIS CODE, THE ANNUAL. PERMIT FEE SHALL BE IN ACCORDANCE 69,000 or more but less than 65,000 3,000,00 {65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00, 120,000 or more but less than 130,000 4,500.00 139,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 OF MOLE... eee sveeeeeee cece 7,000.00 {21} ON OPERATORS OF THEATERS AND CINEMA HOUSES; VIDEO-MOVIEHOUSES UTILIZING BETA, VHS, JVC, LASER DISCS PLAYERS OR OTHER SIMILAR APPARATUS: AND OTHER SHOW- HOUSES WHICH ARE OPEN TO THE PUBLIC FOR- A-FEE, THE ANNUAL PERMIT SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHE- WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS DULE: IF THE AMOUNT OF BUSINESS. TAX PAID IN THE PRECEDING PERMIT FI TAX PAID IN THE PRECEDING CALENDAR YEAR IS: CALENDAR YEAR IS: Less than P 500.00 P Less than P 500,00 500 or more but less then 800 500 or more but less than 800 or more but less than 1,500 800 or more but less than 1,500 or more but less than 3,000 1,500 or more but less than 3,000 or more but less than 5,000 3,000 or more but less than 5,000 or more but less than 8,000 $,000 or more but less than 8,000 or more but less than 10,000 8,000 or more but less than 10,000 oF more but less than 15,000 10,000 or more bat loss than 15,000 or more but less than 20,000 15,000 or more but less than 20,000 or more but less than 25,000 20,000 or more but less than 25,000 or more but less than 30,000 25,000 or more but less than 30,000 or mote but less than 40,000 30,000 or more but less than 40,009 or more but less than 45,000 40,000 or more but less than 45,000 of more but less than 50,000 45,000 or more but less than 50,000 or more but less than 60,000 108, $0,000 or more but less than 109 800 1,500 3,000 5,000 8,000 10,000 15,000 20,000 25,000 30,000 40,000 45,000 $0,000 60,000. PERMIT FEE, PER ANNUM P 350.00 500.00 650.00 700.00 850.00 1,000.00 1,500.00 1,750.00 1,850.00 1,950.00 2,200.00 2,300.00 2,375.00 2,450.00 2,700.00