O894-92-Local Tax Code of 1992

5th Sangguniang Panlungsod
1st Regular Session

Series of 1992
Republika ng Pilipinas
TANGGAPAN NG SANGGUNIANG PANLUNGSOD
Lungsod ng Butuan
ORDINANCE ADOPTED BY THE SANGGUNIANG PANLUNGSOD OF THE CITY OF

BUTUAN IN ITS REGULAR SESSION HELD AT THE SESSION
HALL ON JANUARY 10, 1992.
Present:
Honorable Carlito T. Tan - Vice Mayor

Presiding Officer
Honorable Leovigildo B. Banaag - Member
Honorable Ediseo H. Tidalgo - Member
Honorable Teodoro A. Emboy - Member
Honorable Angelo S. Calo - Member
Honorable Socorro A. Rosales - Member
Honorable Romeo B. Sanchez - Member
Honorable Lope A. Buñol - Member
Honorable Ramon Hector M. Misa - Member
Honorable Federico S. Dacanay - Member
ABC President
Honorable Jose A. Santiago, Jr. - Member

Agricultural Labor Sector Representative
Honorable Teofilo A. Pacot, Sr. - Member
Industrial Labor Sector Representative
Absent:
Honorable Camilo C. Fortun - Member

Honorable Carlito B. Yebes - Member
The meeting was called to order at exactly

9:30 o’ clock in the morning.
***
*
SP ORDINANCE – 894-92
AN ORDINANCE CODIFYING THE REVENUE

ORDINANCES OF THE CITY OF BUTUAN AND FOR
OTHER PURPOSES
Be it enacted by the Sangguniang Panlungsod of the City

of Butuan in session assembled:
CHAPTER I - GENERAL PROVISIONS
Article A. SHORT TITLE AND SCOPE
SEC. 1A.01. Title. – This Ordinance shall be known as

cited as the ―CODE OF REVENUE ORDINANCES‖ of the City of
Butuan.
SEC. 1A.02. Scope – Subject to the provisions of the

Local Tax Code, as amended, this Ordinance shall govern the
levy, assessment and collection of all city taxes, fees,
charges, and other incidental impositions, procedures and
regulations within the territorial jurisdiction of the City
of Butuan.
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SP Ord. 894-92 cont’d.
SEC. 1A.03. – Relation To Prior Ordinances. – The

provisions of this Code which are substantially the same as
the existing ordinances relating to the same subject matter,
shall be construed as restatements and not as new enactments,
unless otherwise explicitly repealed or modified therein.
SEC. 1A.04. – Existing Rights. – Vested rights existing

on the date of the effectivity of this Code arising put of
contracts or any other source of obligation, shall be
governed by the original terms and provisions of the said
contracts or the law or ordinance in force as the time such
rights became vested, and in no case shall this Code infringe
on them.
SEC. 1A.05. – Reference to Code. – Whenever reference is

made to any provision of this Code, the reference applies to
all its amendments and/or additions or modifications
hereinafter made.
Article B. – Definitions and Rules

of Construction
SEC. 1B.01 – Definitions – For the purpose of this Code,

the following definitions shall apply:
(a) Agricultural product includes the yield of the

soil, such as corn, rice, wheat, rye, hay,
coconuts, sugar cane, tobacco, root crops,
vegetables, fruits, flowers, etc. and their by-
products; ordinary salt; all kinds of fish;
poultry and livestock and animal products, whether
in their original form or when preserved in a more
convenient and marketable form through the simple
processes of freezing, drying, salting, smoking
and stripping.
(b) Amusement is a pleasurable diversion and

entertainment. It is synonymous to recreation,
relaxation, avocation, pastime or fun.
(c) Amusement places include theaters, cinematographs,

concert halls, circuses, and other places of
amusement where one seeks admission to entertain
himself by seeing or viewing the shows or
performances. It includes those places where one
seeks admission to entertain himself by direct
participations.
(d) Boarding house includes any house where boarders

are accepted for compensation by the week or by
the month, and where meals are served to boarders
only.
(e) Brewer includes all persons who manufacture

fermented liquors of any description for sale or
delivery to other, but does not include
manufacturers of tuba, basi, tapuy, or similar
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domestic fermented liquors, whose daily production

do not exceed two hundred gauge liters.
(f) Business means commercial activity customarily

engaged in as a means of livelihood and typically
involving some independence of judgment and power
of decision.
(g) Business agent (agente de negocios) includes all

persons who act as agents of others in the
transactions of business with any public officer,
as well as those who conduct collecting,
advertising, employment or private detective
agencies.
(h) Cabarets / Dance Hall includes any place or

establishment where dancing is permitted to the
public in consideration of any admission,
entrance, or any other fee paid on, before or
after the dancing and where professional hostesses
or dancers are employed.
(i) Calling means ones regular business, trade,

profession, vacation or employment which does not
require the passing of an appropriate government
board or bar examination, such as professional
actors and actresses, hostesses, masseurs,
commercial stewards and stewardess, etc.
(j) Capital signifies the actual estate, whether in

money or property owned by an individual or
corporation, it is a fund with which it transacts
its business, which would be liable to each
creditors, and which in case of insolvency passes
to a receiver.
(k) Capital Investment is the capital which a person

puts in any undertaking, or which he contributes
to the common stock of a partnership, corporation,
or any other juridical entity or association.
(l) Carenderia refers to any public eating place where

foods already cooked are served as a price.
(m) Charges refer to pecuniary liabilities, as rents

or fees against property, persons or
organizations.
(n) Collecting Agency includes any person other than a

practicing Attorney-at-Law engaged in the business
of collecting or suing debts or liabilities placed
in his hands, for said collection or suit, by
subscribers or customers applying and paying
therefor; while a ―Mercantile Agency‖ is any
person engaged in the business of gathering
information as to the financial standing ability,
or credit of persons engage in business, and
reporting the same to subscribers or to customers
applying and paying therefor.
(o) Compounding comprises every person who, without

rectifying, purifying or refining distilled
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spirits, shall, by mixing such spirits, wine or

other liquor with any materials except water,
manufacture any intoxicating beverages whatever.
(p) Confiscatory is that which amounts to undue

seizures or forfeiture of private property in
favor of the public treasury.
(q) Contractor is deemed synonymous with the term

―Builder‖ and hence, any person who undertakes or
offers to undertake or purports to have the
capacity to undertake or submits a bid to, or does
himself or by or through others, construct, alter,
repair add to, subtract from, improve, move wreck
or demolish by building, highway, road, railroad
excavation or other structure, project,
development or improvements or to do any part
thereof, including the erection of scaffolding or
other structures or works in connection therewith.
The term ―contractor‖ includes sub-contractor and
specialty contractor.
A ―General Engineering Contractor‖ is a

person whose principal contracting business is in
connection with fixed works requiring specialized
engineering knowledge and skill, including the
following divisions or subjects; irrigation,
drainage, water power, water supply, flood
control, inland waterways, harbors, docks and
wharves, shipyards and ports, dams, hydro-electric
projects, levees, river control and reclamation
works, railroads, highways, streets and roads,
tunnel, airports and airways, waste reduction
plants, bridges, overpasses, underpasses and other
similar works, pipelines and other system for the
transmission of petroleum and other liquid or
gaseous substances, trenching, paving and
surfacing work.
A ―General Building Contractor‖ is a person

whose principal contracting business is in
connection with any structure built, being built,
or to be built, for the support, shelter and
enclosure or persons, animal chattels or movable
property or any kind, requiring in its
construction the use of more than two unrelated
building trades or crafts, or to so or super
intend the whole or any part thereof. Such
structure includes sewers and sewerage disposal
plants and systems, parks, playgrounds and other
recreational works, refineries, chemical plants,
and similar industrial plants, requiring
specialized engineering knowledge and skills,
powerhouses, power plants and other utility plants
and installations, mines and metallurgical plants,
cement and concrete works in connection with the
above-mentioned fixed works.
A person who merely furnished materials or

supplies without fabricating them into, or
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consuming them in the performance of the work of

the general building contractor does nor
necessarily fall within this definition.
A ―Specialty Contractor‖ is a person whose

operations pertain to the performance of
construction work requiring special skill and
whose principal contracting business involves the
use of specialized building trades or crafts.
(r) Corporation includes joint stock company,

partnership, association, insurance company, or
any other juridical entity no matter how created.
The term ―Resident Foreign‖ when applied to a

corporation means a foreign corporation engaged in
trade or business within the Philippines or having
an office or place of business therein.
(s) Dancing School includes any establishment where

ballroom dancing is taught and permitted to the
public in consideration of an enrollment,
admission, membership, or any other fees.
(t) Dealer means one whose business it is to buy and

sell merchandise, goods and chattels, as a
merchant. He stands immediately between the
producers or manufacturer and the consumer and
depends for his profit not upon the labor he
bestows upon his commodities but upon the skills
and foresight with which he watches the market.
(u) Distillers of Spirits comprise all who distill

spirituous liquors by original and continuous
distillations from mash, wart, wash, map or syrup
through continuous closed vessels and pipes until
the manufacture thereof is complete.
(v) Excessive means that which is characterized by

whatever is notably greater than what is moderate,
reasonable, proper, usual, necessary and just.
(w) Entrails include the organs of the digestive and

respiratory systems of edible animals except the
heart, the liver and the tongue.
(x) Fee means a charge fixed by law or agency for the

service of a public officer.
(y) Fish includes shrimps, crabs, oysters, lobsters,

shells of all kinds, crocodiles, edible snails,
―talaba‖ and other aquatic animals.
(z) Gross receipts include all moneys and properties

received in consideration of services rendered or
articles sold, exchanged or leased, without any
deduction or the whole amount of the receipt of
the business before the cost of production in
deducted therefrom.
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(a-1) Hotel includes any house or building or portion

thereof in which any person or persons may be
regularly harbored or received as transients or
guest. A hotel shall be considered as living
quarters and shall have the privilege to accept
any number of guest and to serve food to the
guest therein.
(b-1) Lending investor includes all persons who make

a practice of lending money for themselves or
others at interest.
(c-1) Levy means an imposition or collection of an

assessment, tax, tribute or fine.
(d-1) License or Permit is a right or permission

granted in accordance with law by a competent
authority to engage in some transmission.
(e-1) Local Government includes provinces, cities,

municipalities and barrios.
(f-1) Lodging House includes any house or buildings

or portion thereof, in which any person or
persons may be regularly harbored or received as
transients for compensation. Taverns or inns
shall be considered as lodging houses.
(g-1) Manufacturer includes every person who, for the

purpose of sale or distribution to other and not
for his own use or consumption, by physical or
chemical process: (1) alters the exterior
texture or form, or inner substance of any raw
material or manufacture or partially
manufactured product in such manner as to
prepare it for a special use or uses to which it
could not have been out in its original
condition: (2) alters the quality of any such
raw material, manufactured or partially
manufactured product so as to reduce it to
marketable shape or prepare it for any use or
industry: or (3) combines any raw material, or
manufactured or partially manufactured product
with other materials or products of the same or
of a different kind in such manner that the
finished product of such process or manufacture
can be put to a special use or uses to which
such material, or manufactured or partially
manufactured product in its original condition
could not have been put.
(h-1) Manufacturers of cigar and/or cigarettes

include those whose business it is to make or
manufacture cigar or cigarettes or both for sale
or who employ others to make or manufacture
cigars or cigarettes for sale; but the term does
not include artisans or apprentices employed to
make cigar or cigarettes from materials supplies
by the employers, the latter being lawfully
engage in the manufacture of cigars and
cigarettes.
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(i-1) Manufacturer of Tobacco includes every person

whose business it is to manufacture tobacco or
snuff, or who employs others to manufacture
tobacco or snuff, whether such manufacture be by
cutting, pressing, grinding, or rubbing any raw
or leaf tobacco, or otherwise preparing raw or
leaf tobacco, or manufactured or partially
manufactured tobacco or snuff, or putting up for
consumption scraps, refuse, or stems of tobacco
resulting from any waste by sifting, twisting,
screening, or by any other process.
(j-1) Market premises refer to any open space in the

market compound; part of the market lot
consisting of bare ground not covered by market
buildings, usually occupied by transient vendors
specially during market days.
(k-1) Meat shall mean the flesh of cows, carabaos,

swine, sheep, goats, deer, horses, chickens,
turkeys, ducks, goose, and other edible animals
including their tongue, liver, heart but
excluding entrails.
(l-1) Money Shop is an extension service unit of a

booking institution usually operating in public
markets with authority to accept money for
deposit and extend short-term loans for specific
purposes.
(m-1) Motel includes any houses or building, or

portion thereof, in which any person or persons
may be regularly harbored or received as
transients or guests and which is provided with
a common enclosed garage or individually
enclosed garages where such transients or guests
may park their motor vehicles.
(n-1) Motor Vehicle means any vehicle propelled by

any power other than muscular power using the
public roads, but excepting road rollers,
trolley cars, streets-sweepers, sprinklers, lawn
mowers, bulldozers, graders, fork-lifts,
amphibian trucks and cranes if not used on
public roads, vehicles which run only on rails
or tracks, and tractors and traction engines of
all kinds used exclusively for agricultural
purposes.
(o-1) Occupation means one’s regular business or

employment, or an activity which principally
takes up one’s time, thought and energies. It
includes any calling, business, trade,
profession or vocation.
(p-1) Operator includes the owners, manager,

administrator or any other person who operates
or is responsible for the operation of a
business establishment or undertaking.
(q-1) Oppressive means unreasonably burdensome,

unjustly sever or harsh.
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(r-1) Peddler means any person who, either for

himself or an commission, travels from place to
place and sells his goods or offers to sell and
deliver to same. Whether a peddler is a
wholesale peddler or a retail peddler of a
particular commodity shall be determined from
the definitions of wholesale dealer or retail
dealer as provided in this Code.
(s-1) Person means every physical or moral, real or

juridical and legal being, susceptible of rights
and obligations or of being the subject of legal
relations.
(t-1) Privilege means a right or immunity granted as

a peculiar benefit, advantage or favor.
(u-1) Profession means a calling which requires the

passing of an appropriate government board or
bar examination, such as the practice of law,
medicine, public accountancy, engineering, etc.
(v-1) Public Market refers to any place, building or

structure of any kind designated as such by the
local board or councils except public street,
plazas, parks and the like.
(w-1) Real Estate Broker includes any person, other

than a real estate salesman as hereinafter
defined, who for another and for a compensation
or in the expectation or premise of receiving
compensation, (1) sells or offers for sale, buys
or offers to buy, lists or solicits for
prospective purchasers, or negotiates the
purchase, sale or exchange of real estate or
interest therein; (2) or negotiates on real
estate; (3) or leases or offers to lease or
negotiates the sale; purchase or exchange of a
lease or rents or places for rent or collects
rent from real estate or improvements thereon;
(4) or shall be employed by or on behalf of the
owner or owners of lots or other parcels of real
estate at stated salary or commission or
otherwise, to sell such real estate or any parts
thereof in lots or parcels. ―Real Estate
Salesman‖ means any natural person regularly
employed by a real estate broker to perform in
behalf of such broker any or all of the
functions of a real estate broker. One act of a
character embraced within the above definition
shall constitute the person performing or
attempting to perform the same real estate
broker. But the foregoing definitions do not
include a person who shall directly perform any
of the acts aforesaid with reference to his own
property, where such acts are performed in the
regular course of or as an incident to the
management of such property; nor shall they
apply to persons acting pursuant to a duly
executed power of attorney from the owner
authorizing final consumption by performance of a
contract conveying real estate by sale, mortgage
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or lease; nor shall they apply to any receiver,

trustee or assignee in bankruptcy or insolvency,or
to any person acting pursuant to the order of any
court, nor to a trustee selling under a deed of
trust. ―Real estate dealer‖ includes any person
engaged in the business of buying, selling,
exchanging, leasing or renting property as
principal and holding himself out as a full or
part-time dealer in real estate or as an owner or
rental property or properties rented or offered to
rent for an aggregate amount of one thousand pesos
or more a year. Any person shall be considered as
engages in business as real estate dealer by the
mere fact that he is the owner of sub-lesser of
property rented or offered to rent for an
aggregate amount of one thousand pesos or more a
year; Provided, however, that an owner of sugar
lands subject to tax under commonwealth Act. No.
Five Hundred and Sixty Seven shall not be
considered as a real estate dealer under this
definition.
(x-1) Rectifier comprises every person who rectifies,

purifies or refines distilled spirits or wines by
any process than by original and continuous
distillation from mash, wart, sap or syrup through
continuous closed vessels and pipes until the
manufacture thereof is complete. Every wholesale
or retail liquor dealer who has in his possession
any still or mash tub, or who keeps any other
apparatus for the purpose of distilling spirits,
or in any manner refining distilled spirits, shall
also be regarded as a rectifier and as being
engaged in the business of rectifying.
(y-1) Rental means the value of the consideration,

whether in money or otherwise, given for the
enjoyment or use of a thing.
(z-1) Repacker of wines or distilled spirits includes

all persons who remove wines or distilled spirits
from the original container for repacking and
selling the same at wholesale.
(a-2) Residents refer to natural persons who have their

habitual residents in the province, city or
municipality where they exercise their civil
rights and fulfill their civil obligations, and to
juridical persons for which the law or any other
provisions creating or recognizing them fixes
their residents in a particular province, city or
municipality. In the absence of such law,
juridical persons are residents of the provinces,
city or municipality where their legal
representation is established or where they
exercise their principal functions.
(b-2) Restaurant refers to any places which provides

food to the public and accepts orders from them at
a price, This term includes caterers.
(c-2) Retail means a sale where the purchaser buys the

commodity of his own consumption, irrespective of
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the quantity of the commodity sold.
(d-2) Retail dealer in fermented liquor includes every

person, except retail dealers in tuba, basi, and
tapuy, who for himself or on commission sells or
offers for sale fermented liquors in quantities of
vie liters at any one time and not for resale.
(e-2) Retail leaf tobacco dealer includes every person

who for himself or on commission sells leaf tobacco
or offers the same for sale to any person except a
registered dealer in leaf tobacco or a manufacturer
of cigars, cigarettes or manufactured tobacco; but
the term does not include a planter or producer so
far as concerns the sale of leaf tobacco of his own
production.
(f-2) Retail liquor dealer includes every person, except

a retail wine dealer, who for himself or on
commission sells or offers for sale wine or
distilled spirits (other than denatured alcohol) in
quantities of vie liters or less at any one time and
not for resale.
(g-2) Retail wine dealer includes every person who for

himself or on commission sells or offers for sale
only domestic distilled spirits in quantities or
five liters or less at any one time and not for
resale.
(h-2) Revenue includes taxes, fees and charges that a

state or its political subdivision collects and
receives into the treasury for public purposes.
(i-2) Services means the duties, work, or functions

performed or discharges by a government officer, or
by a private person contracted by the government, as
the case may be.
(j-2) Stall refers to any allotted space or booth in the

public market where merchandise of any kind is sold
or offered for sale.
(k-2) Stockbroker includes all persons whose business it

is; for themselves as such broker or for other
brokers, to negotiate purchases or sales of stock,
bends, exchange, bullion, coined money, bank notes,
promissory notes, or other securities, but does not
include underwriters for one or more investment
companies as defined in the Investment Company Act;
―Dealer in securities‖ includes all person who for
their own account are engaged in the sale of stock,
bonds, exchange, bullion, coined money, bank notes,
promissory notes, or other securities.
(l-2) Tax means an enforced contribution, usually

monetary in form, levied by the lawmaking body on
persons and property subject to its jurisdiction for
the precise purpose of supporting governmental needs.
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(m-2) Unjust means deficient in justice and fairness.
(n-2) Vessel includes every sort of boat, craft, or

other artificial contrivance used or capable of
being used, as a means of transportation on water.
(o-2) Wharfage means a fee assessed against the cargo

of a vessel engaged in foreign or domestic trade
based on the quantity, weight or measure received
and/or discharged by such vessel.
(p-2) Wholesale means a sale where the purchaser buys

the commodities for resale, regardless of the
quantity of the transaction.
(q-1) Wholesale dealer in fermented liquors means any

one who for himself or on commission sells or
offers for sale fermented liquors in larger
quantities than five liters at any one time, or
who sells or offers for sale such fermented
liquors (excluding tuba, basi, tapuy and similar
domestic fermented liquors) for the purpose of
release, regardless of quantity.
(r-2) Wholesale dealer of distilled spirits and wines

comprehends every person who for himself or on
commission sells or offers for sale wines or
distilled spirits in larger quantities than five
liters at any one time, or who sells or offer the
same for sale for the purpose of resale
irrespective of quantity.
(s-2) Wholesale tobacco dealer comprehends every

person who for himself or on commission sells or
offers for sale cigars, cigarettes or manufactured
tobacco in larger quantities than two hundred
cigars, eight hundred cigarettes, or five kilos of
manufactured tobacco at any one time, or who sells
or offers the same for the purpose of resale,
regardless of quantity; retail tobacco dealer
comprehends every person not more than eight
hundred cigarettes, or not more than five kilos of
manufactured tobacco at any one time and not for
resale.
Whenever a doubt as to the legal definition of a term not

defined in this Code arises, the meaning generally given to said
term in local usage shall be applied; but whenever social usage
is silent as to the meaning of any term not defined but used
herein; the meaning given in the Webster’s Dictionary shall be
applied.
SEC. 1B.02 – Rules of Construction. – In construing the

provisions of this Code, the following rules of construction
shall be observed unless inconsistent with the manifest intent of
the provisions.
a) General Rule – All words and phrase shall be

construed and understood according to the common
and approval usage of the language; but technical
words and phrase and such others which may have
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acquired a peculiar or appropriate scanning in the

Code shall be construed and understood according
to such technical peculiar or appropriate
meanings.
b) Gender and Number – Every word in the Code

importing the masculine gender shall extend to
females and males. Every word importing the
singular number shall extend and apply to several
persons or things as well.
c) Reasonable Time – In all cases where any act is

required to be done within a reasonable time, the
same be deemed to mean such time as may be
necessary for the prompt performance of the act.
d) Computation of Time – At the time within which as

act is to be done as provided in this code in any
rule or regulation issued pursuant to the
provisions thereof when expressed in days, shall
be computed by excluding the first day and
including the last day, except if the last day
falls on Sunday or holiday in which case the same
shall be excluded from computation and the next
business day shall be considered the last day.
e) Conflicting Provisions of Chapters – If the

provisions of different chapters conflict with or
contravene each other, the provisions of each
chapter shall prevail as to all specific matters
and questions involved therein.
f) Conflicting Provisions of Sections – If the

provisions of the section which is last in point
or sequence shall prevail.
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CHAPTER II – CITY TAXES
Article A. – Real Property Tax
SEC. 2A.01– Definition of Terms. – When used in this article, the

term:
a) Acquisition Cost for newly-acquired machinery not yet

depreciated and appraised within the year of its purchase,
refers to the actual cost of the machinery to its present
owner, plus the cost of transportation, handling, and
installation at the present site;
b) Actual use shall refer to the purpose for which the

property is principally or predominantly utilized by the
person in possession of the property.
c) Ad Valorem Tax is a levy on real property determined on

the basis of a fixed proportion of the value of the
property.
d) Agricultural land - land devoted principally to the

planting of trees, raising of crops, livestock and
poultry, dairying, salt making, island fishing and similar
aquacultural activities, and other agricultural
activities, commercial or industrial land;
e) Appraisal is the act or process of determining the value

of a property as of a specific purpose.
f) Assessment is the act or process of determining the value

of a property or proportion thereof, subject to tax
including the discovery, listing and appraisal of
properties.
g) Assessment level is the percentage applied to the fair

market value to determine the taxable value of the
property.
h) Assessed value the value placed on taxable property by the

Assessor for ad valorem tax purposes. The assessed value
when multiplied by the tax rate will produce the amount of
tax due. It is synonymous to ―Taxable Value‖.
i) Commercial land is land devoted principally for the object

of profit and is not classified as agricultural,
industrial, mineral, timber, or residential land.
j) Depreciated Value is the value remaining after deducting

depreciation from the acquisition cost.
k) Economic Life is the estimated period over which it is

anticipated that a machinery or equipment maybe profitably
utilized.
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l) Fair Market Value is the price at which a property may be

sold by a seller who is not compelled to sell and brought
by a buyer who is not compelled to buy.
m) Improvements is a valuable addition made to property or an

amelioration in its condition, amounting to more than a
mere repair or replacement of parts involving capital
expenditures and labor, which is intended to enhance its
value, beauty or utility or to adapt it for new or further
purposes.
n) Industrial land is land devoted principally to industrial

activity as capital investment and is not classified as
agricultural, timber, mineral or
o) Machinery embrace machines, equipment, mechanical

contrivances, instruments, appliances or apparatus which
may or may not be attached, permanently or temporarily, to
the real property. It includes the physical facilities
for production, the installations and appurtenant service
facilities, those which are mobile, self-powered or self-
propelled, and those not permanently attached to the real
property which are actually, directly, and exclusively
used to meet the needs of the particular industry,
business or activity and which by their very nature and
purpose are designed for, or necessary to its
manufacturing, mining, logging, commercial, industrial or
agricultural purposes.
p) Mineral Land are lands in which minerals, metallic or non-

metallic, exist in sufficient quantity or grade to justify
the necessary expenditures to extract and utilize such
materials.
q) 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.
r) Remaining Economic Life is the period of time expressed in

years from the date of appraisal to the date when the
machinery becomes valueless.
s) Remaining Value the value corresponding to the remaining

useful life of the machinery.
t) Replacement or reproduction cost is the cost that would

be incurred on the basis of current prices, in acquiring
an equally desirable substitute property, or the cost of
reproducing a new replica of the property on the basis of
current prices with the same or closely seminar materials
and;
u) Residential land land principally devoted to habitation.
SEC. 2A.02. Imposition of Tax. – There is hereby levied

and imposed a basic real property tax of two percent (2%) of
Page fifteen
the assessed value of the real properties under such

classification as: Commercial, Industrial and Mining, Provided,
that there be a graduated implementation thereof as follows:
1.5% for 1992; 1.75% for 1993; and 2.0% for 1994 and succeeding
years. Real properties, such as land, building, machineries and
other improvements affixed or attached to the above
classification and one percent (1%) upon the assessed valuation
under such classification as residential, agricultural of all
real properties located within the taxing jurisdiction of the
City of Butuan, except those real properties exempt from real
property tax as provided for under this code.
SEC. 2A.03. Exceptions from Real Property Tax – The

following are exempted from the payment of the Real Property
Tax:
a) Real property owned by the Republic of the Philippines or

any of its political subdivisions except when the
beneficial use has been granted, for consideration or
otherwise, to a taxable person;
b) Charitable institutions, churches, parsonages or convents

appurtenant thereto, mosques, nonprofits or religious
cemeteries and all lands, buildings, and improvements
actually, directly, and exclusively used for religious,
charitable or educational purposes;
c) All machineries and equipment that are actually, directly

and exclusively used by local water districts and
government-owned or controlled corporations engaged in
the supply and distribution of water and/or generation
and transmission of electric power;
d) All real property owned by duly registered cooperatives

as provided for under R.A. No. 6938; and
e) Machinery and equipment used for pollution control and

environmental protection.
Except as provided herein, any exemption from payment of

real property tax previously enjoyed by, all persons, whether
natural or juridical, including all government-owned or
controlled corporations are hereby withdrawn effective January
1, 1992.
SEC. 2A.04 – Additional Levy on Real Property for the

Special Education Fund (SEF) – There is hereby levied and
imposed an annual tax of one percent (1%) on the assessed value
of real property which shall be in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to
the Special Education Fund (SEF).
SEC. 2A. 05 – Additional Ad Valorem Tax on Idle Lands. –

There is hereby levied and imposed an annual tax on idle lands
at the rate of Two percent (2%) of the assessed value
Page sixteen
of the property which shall be in addition to the basic real

property tax.
SEC. 2A.06 – Idle Lands, Coverage. – For purposes of real
property taxation, idle lands shall include the following:
(a) Agricultural lands, more than one (1) hectare in area,

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

than one thousand (1,000) square meters in area one-half
(1/2) of which remain unutilized or improved 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 subdivisions duly approved by proper
authorities, the ownership of which has been transferred to
individual owners, who shall be liable for the additional tax;
Provided, however, that individual lots of such subdivisions, the
ownership of which has not been transferred to the buyer shall be
considered as part of the subdivision, and shall be subject to
the additional tax payable by subdivision owner or operator.
SEC. 2A.07 – Listing of Idle lands by the City Assessor. –

The City Assessor of Butuan shall make and keep an updated record
of all idle lands located within the City of Butuan. For purposes
of collection, the City Assessor shall furnish a copy thereof to
the City 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 the additional tax.
SEC. 2A.08 – Time of Payment –
A. Date of Accrual of Tax – The real property tax for any year
shall accrue on the first (1st) day of January and from that
date it shall constitute a lien on the property which shall
be superior to any other liens, mortgages, or encumbrances
of any kind whatsoever, and shall be extinguished only upon
the payment of the delinquent tax.
B. Date of Payment. – The owner of the real property or the

person having legal interest therein may pay the basic real
property tax and the additional tax for the SEF due thereon
without interest in four (4) equal installments: the first
(1st) Installment to be due and payable on or before the
thirty-first (31st) of March; the second installment, on or
before the thirtieth (30th) of June; the third installment,
on or before the thirtieth (30th) of September; and the last
installment, on or before the thirty-first (31st) of
December.
Page seventeen
SEC. 2A.09. Administrative Provision. – The collection of

the real property tax with interest thereon and related
expenses, and the enforcement of the remedies provided for in
this Article or any applicable laws, shall be the
responsibility of the City Treasurer.
The City Treasurer may deputies 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: Provided, Further, That the premium on bond shall
be paid by the City of Butuan.
The City Assessor shall prepare and submit to the City

Treasurer, on or before the thirty-first (31st) 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 values of such properties.
SEC. 2A.10 – Interests on Unpaid Real Property Tax – In

case of failure to pay the basic real property tax or any other
tax levied under this Article upon the expiration of the
periods as provided in Section 2A.08, or when due, as the case
may be, shall subject the taxpayer to the payment of interest
at the rate of two percent (2%) per month on the unpaid amount
or a fraction thereof, until the delinquent tax shall have been
fully paid: Provided, however, That in no case shall the total
interest on the unpaid tax or portion thereof exceed thirty-six
(36) months.
SEC. 2A.11 – Applicability Clause – The pertinent

provisions of Title Two, Book II of Republic Act No. 7160,
otherwise known as the ―Local Government Code of 1991‖, and
such other pertinent laws shall apply to all matters affecting
real property taxation.
Article B - Tax on Transfer of Real Property Ownership
SEC. 2B.01 – When used in this article – Real property

refers only to lands, buildings and machineries intended by the
owner of the land or building for an industry or work which
tend directly to meet the needs of the said industry or work.
Building refers to all kind of structure more or less

attached to the piece of land excluding those which are merely
superimposed on the soil.
SEC. 2B.02 – Imposition of Tax – (a) There shall be

imposed a tax on the sale, donation, barter, or on any other
mode of transferring ownership or title of real property at the
rate of Seventy Five percent (75%) of one percent (1%) of the
total consideration involved in the acquisition of the property
or of the fair market value in case the monetary consideration
involved in the transfer in not substantial, whichever is
higher.
Page eighteen
SEC. 2B.03 - Time of Payment – It shall be the duty of the

seller, donor, transferor, executor or administrator to pay the
tax herein imposed within sixty (60) days from the date of the
execution of the deed or from the date of the decedent’s death.
SEC. 2B.05 – Surcharge for late payment – A surcharge of

twenty-five (25%) percent of the original amount of the tax due.
Such surcharge shall be paid at the same time and the same manner
as the tax due.
SEC. 2B.06 – Interest on Unpaid Tax – An interest shall be

imposed upon the unpaid amount at the rate of fourteen percent
(14%) per annum, from the date due until the tax is fully paid.
SEC. 2B.07 – Administrative Provisions –
(a) The Register of Deeds of the City of Butuan shall, before

registering any deed, require the presentation of the
evidence of payment of this tax. The City Assessor shall
likewise make the same requirement before canceling an
old tax declaration and issuing a new one in place
thereof.
(b) Notaries Public shall furnish the City Treasurer with a

copy of any deed transferring ownership or title to any
real property within Thirty (30) days from the date of
notarization.
Article C. Tax on Business of Printing and Publications
SEC. 2C.01 – Imposition of Tax – There is hereby imposed an

annual tax on the business of persons engaged in the printing and
publications of books, cards, posters, leaflets, handbills,
certificates, receipts, pamphlets, and others of similar nature,
at a rate of Seventy-five percent (75%) of one percent (1%) of
the gross annual receipts for the preceding calendar year.
In the case of a newly started business, the tax shall not

exceed three-fortieth (3/40) of one percent (1%) of the capital
investment. In the succeeding calendar year regardless of when
the business started to operate, the tax shall be based on the
gross receipts for the preceding calendar year, or any fraction
thereof, as provided herein.
SEC. 2C.02 – Exclusion of receipts – The receipts from the

printing and/or publishing of books or other reading materials
prescribed by the Department of Education, Culture and Sports as
school texts or references shall be exempt from the tax herein
imposed.
SEC. 2C.03 – Time of Payment – (a) It shall be paid within

the first twenty (20) days of January of each year;
(b)Where a tax for the year is paid quarterly upon the option
of the taxpayer, payment of the tax for each quarter shall be
made within the first twenty (20) days following the end of
each quarter.
Page nineteen
SEC. 2C.04 – Surcharge for late payment – Failure to pay

within the time required shall subject the taxpayer to a
surcharge of twenty five percent (25%) of the amount of the
unpaid tax.
SEC. 2C.05 – Interest on unpaid Tax – An interest shall

be imposed upon the unpaid amount of the rate of fourteen
percent (14%) per annum from the date due until the tax is
fully paid.
Article D – Franchise Tax
SEC. 2D.01 - Imposition of Tax – There is hereby imposed

a tax on businesses enjoying a franchise, at a rate of not
exceeding Seventy-five (75%) of one percent (1%) of the gross
annual receipts for the preceding calendar year.
In the case of a newly started business, the tax shall

not exceed Three-fortieth (3/40) of one percent (1%) of the
capital investment. In the succeeding calendar year, regardless
of when the business started to operate, the tax shall be based
on the gross receipts for the preceding calendar year, or any
fraction thereof, as provided herein.
SEC. 2D.02 – Time of Payment – The tax shall be paid

within the first twenty (20) days of January of each year.
Where a tax for the year is paid quarterly upon the option of
the taxpayer, payment of tax shall be made within the first
twenty days (20) following the end of each quarter.
SEC. 2D.03 – Surcharge for Late Payment – A twenty-five

percent (25%) surcharge is imposed on the amount of unpaid tax.
SEC. 2D.04 – An interest upon the unpaid amount is

imposed at the rate of fourteen percent (14%) per annum from
the date due until the tax is fully paid.
Article E – Amusement Tax
SEC. 2E.01 – Imposition of Tax – There is hereby levied

and imposed an amusement tax to be collected from the
proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadia, and other places of
amusement at a rate of not more than Thirty percent (30%) of
the gross receipts from admission fees.
SEC. 2E.02 – Exemption – The holding of operas, concerts,

dramas, recitals, painting and art exhibitions, flower shows,
musical programs, literary and oratorical presentations, except
pop, rock, or similar concerts, shall be exempt from the
payment of the tax herein imposed.
SEC. 2E.03 – Time of Payment – The tax herein imposed

Page twenty
shall be due and payable by the proprietors, lessess, or

operators within the first five (5) days of the month next
following that for which they are due.
SEC. 2E.04 – A twenty–five percent (25%) surcharge shall be

imposed for late payment.
SEC. 2E.05 – Interest on Unpaid Tax – An interest of

Fourteen percent (14%) per annum is hereby imposed on unpaid tax
until it is fully paid.
SEC. 2E.06 – Administrative Provisions
(a) The proprietor, lessee or operator of amusement places

where fees are required to be paid for admission, shall
provide himself with the admission tickets which shall
evidence payment of fees. The tickets shall be serially
numbered and shall indicate the name of the place of
amusement, the admission fee and the amount of tax.
serial number must be printed in both ends of the rickets
such that when divided into two being presented for
admission, the serial number shall appear on both parts.
(b) Proprietors, lessees or operators of amusement places

shall number consecutively in seritim their admission
tickets such that the number next to the following the
last serial number of the admission tickets registered at
the time of the effectivity of this Code shall be the
starting number. Any failure or refusal to comply with
this provision shall constitute a violation of this Code.
(c) Proprietors, lessees or operators of amusement places

shall register their admission tickets with the Office of
the Treasurer before selling the same to the public. The
proprietor, lessee or operator of the place of amusement
shall keep a true and correct record of the stock of
tickets, including the total number of registered tickets
and the serial number of tickets sold from day to day. It
shall be unlawful for any proprietor, lessee or operator
of amusement place to keep in his possession any
unregistered ticket. In cases of premier exhibitions of
film, road shows, benefit shows, or similar shows, where
admission price is increased, separate sets of tickets
shall be registered and used therefor.
(d) Proprietors, lessees or operators of amusement places are

required to install ticket boxes, where sold admission
tickets are to be dropped and deposited by the
gatekeeper.
Any failure or refusal by the proprietor, lessee or

operator to comply with such installation of ticket
boxes, and any failure or refusal by the gatekeeper to
drop and deposit the sold admission ticket inside boxes
shall all be unlawful.
(e) In every place of amusement where fees or charges are

collected per admission, the proprietor, lessee or
operator shall conspicuously post at the entrance of the
ticket booth, signs stating the rate of admission prices,
Page twenty-one
the tax due and the booth admission prices.
SEC. 2E.07 – Surcharge for Willful Neglect or Failure to

File Return and Filling of Fraudulent Return – In case of willful
neglect to file and return and pay the tax within the time
required or in case of fraudulent return is filed or false return
is willfully made, the proprietor, lessee or operator of
amusement shall be subject to a surcharge of fifty percent (50%)
of the correct amount of the tax due in addition to the interest
and penalties provided by this Code.
SEC. 2E.08 – Penalty – For failure by the gatekeeper to

tear into halves any admission tickets received by him, from any
person entering a movie house or any amusement place and
returning the same to the ticket seller shall upon conviction be
penalized as follows:
1. First offense ................. P 200.00

2. Second offense ................. 300.00
3. Third offense ................. 100.00
or an imprisonment of not less than one (1) month nor more than
six (6) months, or both such fine and imprisonment at the
discretion of the court.
Article F – Professional Tax
SEC. 2F.01 – Imposition of Tax – There is hereby levied and

imposed an annual professional tax in the amount of Three Hundred
(P300.00) Pesos on each person engaged in the exercise or
practice of his profession requiring government examination.
―Professional‖ include Actuarians; Architects; Brokers;

such as Real Estate Broker, Stock Brokers and Custom Brokers;
Certified Public Accountants, Commercial Aviators; Dentist,
Engineers, such as, Agricultural Engineers, Chemical Engineers,
Civil Engineers, Computer Engineers, Electronic and
Communications Engineers, Marine Chief Engineers, Mechanical
Engineers, Mechanical Plant Engineers, Junior Engineers
(Mechanical), and certified Plant mechanics, unless they are
professional mechanical engineers and have paid the corresponding
professional tax, mining engineers, and sanitary engineers;
insurance agents and sub-agents; interior decorator; lawyers;
licensed ship master; marine surveyors; master mariners; medical
practitioners; medical technologists; naval architects;
nutritionists; opticians; pharmacists; professional appraisers;
or commeisseurs of tobacco and other domestic or foreign
products; professional consultants; registered electricians;
registered master plumbers; registered radio-t.v. technicians;
sugar technologists; veterinarians; professional actors and
actresses; certified morticians, chemists, unless he or she is
registered chemical engineer and has paid the professional tax
for chemical engineers; chiropedicts; chief mates; club floor
managers; commercial stewards and stewardesses; couturiers,
Page twenty-two
dietitians, dispatchers; ecologists, embalmers, engineers such as

associates and assistant electrical engineers, unless he or she
is a professional engineer and has paid the corresponding
professional tax for electrical engineers; flight attendants;
foreign exchange dealers/money changers; foresters; hostesses;
hotel/restaurant café; insurance adjusters; jockeys; land
surveyors; marine officers, unless he is a marine engineer or a
second engineer and has paid the corresponding professional tax
for marine engineers and second engineers, marine second
engineers; masseurs, midwives, unless he or she is a registered
nurse and has paid the corresponding professional tax for nurses,
pelotaris, Players of Professional Games, supervised by the Games
and Amusement Board; professional Athletic Coach and assistant
Coach, Athletic trainers; Animal Trainers, Basketball Players,
Bowlers, Boxers, Chess Players, Golfers, Print, Tennis Player;
professor or Instructors of private universities, colleges and
vocational schools, radio- t.v. newscasters; registered nurses,
registered tourist guide; sales supervisors/managers, second
mates, stage performers, statisticians; tattoers; television
stage models; therapist; unless he or she is a registered nurse
and has paid the corresponding professional tax for nurses; third
marine engineers and fourth engineers; third mates and x-ray
technicians.
SEC. 2F.02 – Exemptions – Professionals exclusively

employed in the government shall be exempt from the payment of
this tax.
SEC. 2F.03 – Time of Payment – The Professional Tax shall

be payable annually on or before the thirty first (31st) day of
January of each year, any person first beginning to practice a
profession after the month of January must, however, pay the full
tax before engaging therein. A line of profession does not become
exemt even if conducted with some other profession for which the
tax has been paid.
SEC. 2F.04 – Surcharge for Late Payment – A twenty-five

percent (25%) surcharge shall be imposed for late payment.
SEC. 2F.05 – Administrative Provisions –
(a) Every person legally authorized to practice his

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

to professional tax shall require payment by that person
as the tax on his profession before employment and
annually thereafter.
(c) Any person subject to the professional tax shall write in

deeds, receipts, prescriptions, reports books of account,
Page twenty-three
plans and designs surveys and maps, as the case may be, the
number of the official receipt issued to him.
Article G – Annual Fixed Tax
For every delivery truck or van of manufacturers or

producers, wholesalers of, dealers or retailers in certain
products –
SEC. 2G.01 –
(a) There is hereby imposed an annual fixed tax for every

truck, van or any vehicle used by manufacturers,
producers, wholesalers, dealers or retailers in the
delivery or distribution as distilled spirits, fermented
liquors, soft drinks, cigars and cigarettes and other
products to sales outlets, or consumers, whether directly
or indirectly, within Butuan City in the amount not
exceeding Seven Hundred Fifty (P750.00) Pesos.
(b) The manufacturers, producers, wholesalers, dealers and

retailers referred to in the immediately foregoing
paragraph shall be exempt from the tax on peddlers
prescribed elsewhere in this code.
(c) A Mayor’s Permit Fee in the amount not more than Twenty
(P20.00) Pesos per annum shall be imposed regardless of
the number of delivery trucks or van used by the business
within the City.
SEC.2G.02 – Time of Payment – It shall be paid within the

First Twenty (20) days of each year.
SEC. 2G.03 – Surcharge for Late Payment – Failure to pay

within the time required shall subject the taxpayer to a
surcharge of twenty-five percent (25%) of the amount of the
unpaid tax.
SEC. 2G.04 – Interest of Unpaid Tax. – An interest upon the

unpaid amount at the rate of Fourteen percent (14%) per annum
from the date due until the tax is fully paid.
Article H – Tax on Sand Gravel and other Quarry Resources
SEC. 2H.01 - Imposition of Tax. – There is hereby levied

and imposed not more than Fifteen percent (15%) of fair market
value in the locality per cubic meter of ordinary stones, sand,
gravel, earth and other quarry resources, as defined under the
National Internal Revenue Code, as amended, extracted from public
lands or from the beds of seas, lakes, rivers, streams, creeks,
and other public waters within the territorial jurisdictions of
the City of Butuan.
SEC. 2H.02 – Time and Place of Payment. – All materials

mentioned in Sec. 2H.01 hereof, extracted, hauled and
Page twenty-four
disposed of by virtue of a permit, shall be paid in advance to

the officer of the City Treasurer. All materials mentioned in
Sec. 2H.01 hereof, shall be hauled by the person concerned only
during the hours of eight in the morning to five o’clock in the
afternoon daily. Provided, however, that when hauling is not done
within the hours above specified, the haulers concerned shall
notify the Office of the City Treasurer one day (1) ahead for
purposes of assigning thereof.
SEC. 2H.03 – Surcharge for late Payment. – A surcharge of

twenty five percent (25%) shall be imposed on the amount of the
unpaid tax.
SEC. 2H.04 – Interest on Unpaid Tax. – An interest upon the

unpaid amount at the rate of Fourteen percent (14%) per annum
from the date due until the tax is fully paid is hereby imposed.
SEC. 2H.05 – Administrative Provisions. – No person,

association, partnership, company, corporation or governmental
entity or instrumentality shall be allowed to extract, haul and
dispose of ordinary stones, sand, gravel, pebbles, boulders,
earth and other quarry resources from public lands or from the
beds of seas, lakes, rivers, streams, creeks and other public
waters within the City of Butuan, for building or any other
construction purposes, unless so authorized under a PERMIT duly
issued by the City Mayor who is hereby authorized to do so.
Article I – Tax on Business
SEC. 2I.01. Imposition of Tax. – There is hereby imposed

and levied a tax on the following business:
a) On manufacturer, assemblers, repackers, processors,

brewers, distillers, rectifiers and compounders of liquors,
distilled spirits, and wines or manufacturers of any
article of commerce of whatever kind of nature, in
accordance with the following schedule:
With gross sales or receipts amount of Tax Per Annum for

the preceding Calendar Year in the amount of:
Less than P10,000.00 P 247.00

P 10,000.00 or more but less than P15,000.00 330.00
15,000.00 or more but less than 20,000.00 493.00
40,000.00 or more but less than 50,000.00 1,237.00
Page twenty-five

750,000.00 or more but less than 1,000,000.00 15,000.00
1,000,000.00 or more but less than 2,000,000.00 20,625.00
2,000,000.00 or more but less than 3,000.000.00 24,750.00
4,000,000.00 or more but less than 5,000.000.00 34,650.00
6,500,000.00 Fifty-six and one
Fourth percent (56.25%) of
one percent (1%)
In the case of a newly started business, the tax shall be

three fortieth (3/40) of one percent (1%) of its capital
investment but not less than P247.00.
b) On wholesalers, distributors, or dealers in any article of

commerce of whatever kind or nature in accordance with the
following schedule:
With gross sales for the preceding Calendar Year in the

amount of:
Amount of Tax
paid/annum
Less than P10,000.00 P 280.50

10,000.00 or more but less than P 15,000.00 330.00
15,000.00 20,000.00 412.00
20,000.00 30,000.00 495.00
30,000.00 40,000.00 660.00
40,000.00 50,000.00 990.00
50,000.00 75,000.00 1,485.00
75,000.00 100,000.00 1,980.00
100,000.00 150,000.00 2,805.00
150,000.00 200,000.00 3,630.00
200,000.00 300,000.00 4,950.00
300,000.00 500,000.00 6,600.00
500,000.00 750,000.00 9,900.00
750,000.00 1,000,000.00 13,200.00
1,000,000.00 2,000,000.00 15,000.00
2,000,000.00 or more Seventy-five percent (75%) of
one percent (1%)
In case of a newly started business, the tax shall be at

rate of three-fortieth (3/40) of one percent (1%) of the capital
c) On exporters and on manufacturers, millers, producers,

wholesalers, distributors, dealers or retailers of
essential commodities enumerated hereunder at one-half
(1/2) of the rates prescribed under subsections (a), (b)
and (d) of this Section:
(1) Rice and corn

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

(5) Agricultural implements, equipment and post-harvest
facilities, fertilizers, pesticides, insecticides,
herbicides and other farm inputs;
(6) Poultry foods and other animal foods;
(7) School supplies; and
(8) Cement
d) On retailers in accordance with the following schedule:
With gross sales or receipts for the

preceding calendar year of:
Amount of Tax per annum
P400,000.00 or less 3%
More than P400,000.00 1.5%
e) On contractors and other independent contractors, in

accordance with the following schedule:
With gross receipts for the preceding Amount of Tax

calendar year in the amount of: per annum
Less than P10,000.00 P 92.40

P 10,000.00 or more but less than P 15,000.00 156.75
15,000.00 20,000.00 247.50
20,000.00 30,000.00 412.50
30,000.00 40,000.00 577.50
40,000.00 50,000.00 825.00
50,000.00 75,000.00 1,320.00
75,000.00 100,000.00 1,980.00
100,000.00 150,000.00 2,970.00
150,000.00 200,000.00 3,860.00
200,000.00 250,000.00 5,445.00
250,000.00 300,000.00 6,930.00
300,000.00 400,000.00 9,240.00
400,000.00 500,000.00 12,375.00
500,000.00 750,000.00 13,875.00
750,000.00 1,000,000.00 15,375.00
1,000,000.00 2,000,000.00 17,250.00
2,000,000.00 or more Seventy-five percent (75%) of
one percent (1%)
In case of a newly started business, the tax shall be at

rate of three-fortieth (3/40) of one percent (1%) of the capital
―Contractors and other Independent Contractor: shall

include the following:
General Engineering, General Building and especially

Contractors, Proprietors or Operators of mine drilling apparatus;
proprietors or operators of dockyards; persons engaged in the
installation of water system, and gas of electric light, heat, or
power; proprietors or operators of smelting plants; engraving,
plating and plastic lamination establishments; proprietors or
operators of establishments for repairing, repainting,
Page twenty-seven
upholstering, washing or greasing of vehicles, heavy equipment

vulcanizing, recapping and battery charging; proprietors or
operators of furniture shops and establishment for planning and
surfacing and recutting of lumber and sawmills under contract to
save or cut logs belonging to others; proprietors or operators of
dry cleaning or dyeing establishments, steam laundries, and
laundries using washing machine; proprietors or owners of shops
for the repair of any kind of mechanical and electrical devices,
instruments, apparatus, or furnitures and shoe repairing by
machine or any mechanical countenance; proprietors or operators
of establishments or lots for parking purposes; proprietors or

operators of tailor shops, dress shops, milliners and halters,
beauty parlors, barber shops, massage clinic, sauna, turkish and
swedish baths, slenderizing and building saloons, and similar
establishments; photographic studios; funeral parlors;
proprietors or operators of hotels, motels, and lodging houses;
proprietors or operators of arrastre and stevedoring, warehousing
or forwarding establishments; master plumbers, smiths and house
or sign printers; painters, bookbinders, lithographers;
publishers except those engaged in the publication or printing of
any newspaper, magazine, review or bulletin which appears at
regular intervals with fixed prices for subscription and sale and
which is not devoted principally to the publication of
advertisements, business agents, private detective or watchman
agencies, commercial and immigration brokers, and cinematographic
film owners, lessors and distributors.
f) On banks and other financial institution – at a rate of not

exceeding Seventy-five percent (75%) of one percent (1%) on
gross receipts of the preceding calendar year, derived from
interest, commissions, discounts from lending activities,
income from financial leasing dividends, rentals on
property and profit from exchange or sale of property,
insurance premiums.
"Banks and other financial institutions‖ include, banks,

non-bank financial intermediaries, lending investors, finance and
investment companies, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealer in securities
and foreign exchange as defined under applicable laws, or rules
and regulations.
g) On peddlers engaged in the sale of any merchandise or

articles of commerce – Seventy-five (P75.00) Pesos per
peddler annually.
h) On the following businesses not otherwise specified in the

preceding paragraphs and any business subject to excise,
value-added or percentage tax under the National Internal
Revenue Code as amended, the rate of tax shall not exceed
Three percent (3%) of gross sales or receipts of the
preceding calendar year:
1) Cafes, restaurants, carenderias, refreshment

parlors, caterers, and other similar establishment-
Seventy-five percent (75%) of one percent (1%) of
the gross sales or receipts for the preceding
calendar year.
Page twenty-eight
2) Wholesale dealers in a foreign and domestic

liquors, wholesale dealers in fermented liquors,
wholesale peddler of distilled manufactured or
fermented liquors, wholesale dealers in vino,
wholesale peddlers in vino, retail dealers in
foreign and domestic liquors, retail dealers in
vino, retail peddler in manufactured vino, retail
dealers in fermented liquors, retail peddlers of
distilled manufactured or fermented liquors, retail
dealers in tuba, basi, and/or tapuy – one and one-
half percent (1.5) of the gross sales or receipts
for the preceding calendar year.
3) Wholesale leaf tobacco dealers; wholesale tobacco

dealers, wholesale peddlers of tobacco products,
retail leaf tobacco dealers, retail tobacco
dealers, retail peddlers of tobacco products – one
and one half percent (1.5) of the gross sales or
receipts for the preceding calendar year.
4) Proprietor or operator of amusement devices – one

and one half percent (1.5) of the gross receipts
5) Proprietors, lessee and operators of amusement

places – one and one - half percent (1.5) of the
gross sales or receipts for the preceding calendar
year.
―Amusement Places‖ include night and day club; night clubs

and day clubs; cocktail lounges or bars; cabarets or Dance Balls;
Skating rinks; bath houses, swimming pools, resorts and other
similar places; billiard and pool halls; bowling alleys;
circuses, carnivals and the like; merry-go-rounds, roller-
coaster, ferris-wheels; swings, shooting galleries and other
similar continuances; theaters and cinemahouse, videograph
operators, beta shows operators; boxing stadium; cockpits; race
tracks for conducting horse race; pelota court and tennis court;
coliseum; golf links; dancing schools; disco houses; mahjong
halls and other amusement places.
6) Real State lessors, boarding houses, dormitories,

bed spacers, subdivision operators or owners, real
estate dealers, lechon dealers – one and one half
percent (1.5) of the gross sales or receipts for
the preceding calendar year.
7) Proprietors, leases or operators or privately-owned

public market – Seventy-five percent (75%) of one
percent (1%) of the gross receipts for the
preceding calendar year.
8) Proprietors, leases or operators of rice and corn

mills - Seventy-five percent (75%) of one percent
(1%) of the gross sales or receipts for the
preceding calendar year.
9) Proprietors, leases or operators of the fish ponds

Page twenty-nine
and other fish breeding grounds – seventy-five

percent (75%) of one percent (1%) of the gross
sales or receipts for the preceding calendar year.
10) On business engaged in land, water and air

transportation – one and one half percent (1.5) of
the gross receipts for the preceding calendar year.
11) Manufactures, wholesalers, retailers, and dealers

of Naptha, gasoline and other similar products or
distillation; and aviation turbo jet fuel; fuel
oil; commercially known as diesel fuel, and on
similar fuel oil having more or less the same
generating power; kerosene; liquefied petroleum
gas; and thinners; lubricating oils and greases,
high vacuum distillates, aromatic extracts
and other similar preparation and additives for
lubricating oil and greases whether such additives
are petroleum; processed gas; waxes and petroleum
per kilogram; and denatured alcohol – one and one
half percent (1.5) of the gross sales or receipts
SEC. 2I.02 - Administrative Provisions –
a) For purposes of collection of the taxes under Section 2I of

this Code, manufacturers, assemblers, repackers, brewers,
distillers, rectifiers and compounders of liquors,
distilled spirits and wines, millers, producers, exporters,
wholesalers, distributors, dealers, contractors, banks and
other financial institution, and other businesses,
maintaining or operating branch or sales outlet elsewhere
shall record the sale in the branch or sales outlet making
the sale or transaction and the tax thereon shall accrue
and shall be paid to the city. In cases where there is no
such branch or sales outlets in the city, when the sale
transaction is made and effected, the sale shall be duly
recorded in the principal office and the taxes due shall be
accrue and shall be paid by the said principal office to
the city where the sale is made and effected.
b) The following sales allocation shall apply to

manufacturers, assemblers, contractors, producers, and
exporters with factories, project offices/sites, plants and
plantation in the pursuit of their business, to unit:
1. Thirty percent (30%) of sales recorded in the

principal office shall be taxable to the city or
municipality where the principal office is located;
2. Seventy percent (70%) of all sales recorded in the

principal office shall be taxable to the city where
the factory, project office/site, plants or
plantation is located.
c) In case of plantation located at the place other than the

place where the factory is located, said seventy percent
(70%) mentioned in sub-paragraph b) of sub-section 2) above
shall be divided as follows:
Page thirty
1. Sixty percent (60%) to the city or municipality

where the factory is located; and
2. Forty percent (40%) to the city or municipality
where the plantation is located.
d) In cases where a manufacturer, assembler, producer,

exporter or contractor has two (2) or more factories,
project offices, plants, or plantations located in
different localities, the Seventy percent (70%) sales
allocation mentioned in sub-paragraph b) of sub-section 2)
above shall be prorated among the localities where the
factories, project offices, plants and plantations are
located in proportion to their respective volumes of
production during the period for which the tax is due.
e) The foregoing sales allocations shall be applied

irrespective of whether or not sales are made in the
locality where the factory, project office, plant or
plantation is located.
Page thirty - A
SEC. 2I.03 – COMMUNITY TAX –
(a) Individuals liable to Community Tax – Every inhabitant of

the city of Butuan eighteen (18) years of age or over who
has been regularly employed on a wage or salary basis for
at least thirty (30) consecutive working days during any
calendar year, or who is engaged in business or
occupation, or who owns real property with aggregate
assessed value of One Thousand Pesos (P1,000.00) or more,
or who is required by law to file an income tax return
shall pay an annual community tax of Five Pesos (P5.00)
and an annual additional tax of One Pesos (P1.00) for
every One Thousand Pesos (P1,000.00) of income regardless
of whether from business, exercise of profession or from
property which in no case shall exceed Five Thousand
Pesos (P5,000.00).
In the case of husband and wife the additional tax

herein imposed shall be based upon the total property
owned by them and the total gross receipts or earnings
derived by them.
(b) Juridical persons liable to Community Tax – Every

corporation no matter how created or organized, whether
domestic or resident foreign, engaged in or doing
business in the Philippines shall pay an annual community
tax of Five Hundred Pesos (P500.00) and an annual
additional tax, which, in no case, shall exceed Ten
Thousand Pesos (P10,000.00) in accordance with the
following schedule:
(1) For every Five Thousand Pesos (P5,000.00) worth

of real property in the Philippines owned by it
during the preceding year based on the valuation
used for the payment of the real property tax
under existing laws, found in the assessment
rolls of the city or municipality where the real
property is situated – Two Pesos (P2.00); and
(2) For every Five Thousand Pesos (P5,000.00) of

gross receipts or earnings derived by it from
its business in the Philippines during the
preceding year – Two Pesos (P2.00).
The dividends received by a corporation from another

corporation however shall, for the purpose of the additional tax,
be considered as part of the gross receipts or earnings of said
corporation.
Page thirty-one
CHAPTER III – PERMIT AND REGULATORY FEES
Article A. – Mayor’s Permit Fees on Business
SEC. 3A.01 – Imposition of Fees. –
a) Every type or class of business and every separate or

distinct place of business, must be provided with a
corresponding license. One type of business, profession,
occupation, trade or calling does not become tax-exempt
merely by being conducted or operated in the residence or
abode of the proprietor or manager or is one and the same
place with some other business, profession or occupation
for which a license had already been paid.
b) It shall be unlawful for any person to open any business

trade or occupation or practice any profession or calling
for which taxes, fees, charges and/or rentals are
authorized to be levied and collected under PD. 231 as
amended by PD. 420, dated June 28, 1973 and March 30, 1974
respectively, otherwise known as the Local Tax Code, or
continue the operation of the same the ensuing year or have
any stock in trade without first paying the graduated or
fixed taxes, fees, charges or rentals imposed under this
Ordinance.
c) Any tax, fee or charge paid in any locality outside Butuan

City for any business, occupation, profession, trade or
calling which is required to be paid in Butuan City under
the provisions of this Ordinance shall be invalid within
the jurisdiction of this City and the same shall not be
used as a licensed to operate any business in Butuan City,
except professionals who passed the required board or bar
examination.
d) Rate of Permit Fee. – There shall be imposed as annual

permit fee on any person, firm, company or corporation
engaged in any kind of business in the City of Butuan. The
permit shall be for a period of one calendar year, that is,
from January 1 to December 31 of each year, based on the
capital investment in accordance with the following
schedule:
With capital of less than P 2,000.00 P 4.20

P 2,000.01 to 5,000.00 6.00
5,000.01 to 10,000.00 8.00
10,000.01 to 15,000.00 10.00
15,000.01 to 20,000.00 12.00
20,000.01 to 25,000.00 14.00
25,000.01 to 30,000.00 16.00
30,000.01 to 40,000.00 18.00
40,000.01 to 50,000.00 22.00
50,000.01 to 60,000.00 26.00
60,000.01 to 70,000.00 30.00
70,000.01 to 80,000.00 34.00
80,000.01 to 100,000.00 38.00
100,000.01 to 120,000.00 42.00
Page thirty-two
120,000.01 to 140,000.00 48.00

140,000.01 to 160,000.00 54.00
160,000.01 to 190,000.00 60.00
190,000.01 to 220,000.00 66.00
220,000.01 to 250,000.00 72.00
250,000.01 to 280,000.00 80.00
280,000.01 to 310,000.00 88.00
310,000.01 to 350,000.00 96.00
350,000.01 to 390,000.00 104.00
390,000.01 to 430,000.00 112.00
430,000.01 to 470,000.00 120.00
470,000.01 to 510,000.00 128.00
510,000.01 to 560,000.00 136.00
560,000.01 to 610,000.00 144.00
610,000.01 to 660,000.00 152.00
660,000.01 to 710,000.00 160.00
710,000.01 to 760,000.00 168.00
760,000.01 to 820,000.00 176.00
820,000.01 to 880,000.00 184.00
880,000.01 to 940,000.00 192.00
940,000.01 to 1,000,000.00 200.00
For every P50,000.00 or fraction thereof in

excess of P1,000,000.00 20.00
SEC. 3A.02. Time of Payment. –
a) Unless specifically provided in this Ordinance, all taxes

due and accruing to the City Government of Butuan shall be
paid within the first twenty days of January of each year.
b) Where a tax for the year is paid quarterly upon the option
of the taxpayer, payment of the tax for each quarter shall
be made within the first twenty (20) days of the quarter
for which the payment is made.
SEC. 3A.03. Surcharge for Late Payment. –
a) Except as otherwise provided in this Code, failure to pay

any tax, fees, charge and/or rental within the time
required shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the amount of unpaid tax, fee
or charge, plus an interest upon the unpaid amount at the
rate of fourteen percent (14%) per annum from the date due
until the tax, fee or charge is fully paid.
b) Whenever a taxpayer underpays a tax by reason of an error

in computation by the City Treasurer or his collection
deputies, said taxpayer shall not thereby become exempt
from paying the amount of the underpayment. He shall be
notified of such underpayment and it shall be obligatory
for him to pay the same within ten (10) days from receipt
of such notice, after which he shall become liable for the
surcharge and interest provided in SEC. 3A.03 (a) hereof to
be computed from the time the original or total tax, fee,
charge or rental first become due.
Page thirty-three
SEC. 3A.04. Application for Mayor’s Permit. False

Statements.- Application for a permit to operate a business shall
be filed with the Office of the Mayor in Four (4) copies. The
application form shall bear the name and address of the
applicant, the description or style of the business, the place
where the business shall be conducted and no such other
information or data as maybe required. (See Annex C).
Upon submission of the application it shall be the duty of

the proper authorities to verify if the other city requirements
regarding the operation of the business or activity are complied
with. The permit to operate shall be issued only upon such
compliance and after the payment of the corresponding taxes and
fees as required by this revenue code and other city tax
ordinances.
Any false statement deliberately made by the applicant

shall constitute sufficient ground for denying or revoking the
permit issued by the Mayor, and the applicant or license may
further be presented in accordance with the penalties provided in
this article.
A Mayor’s Permit shall be refused to any person:
1. Whose business establishments or undertaking does not

conform with zoning regulations and safety, health and
other requirements of the city;
2. That has an unsettled tax obligations, debt or other
liability to the city government;
3. That is disqualified under any provision of law or
ordinance to establish or operate the business for which
a permit is being applied.
SEC. 3A.05. Issuance of Permit. – Upon approval of the

application for a Mayor’s Permits two copies of the application
duly signed by the City Mayor shall be returned to the applicant.
One copy shall be presented to the City Treasurer as basis for
collection of the Mayor’s Permit fee and the corresponding
business tax.
SEC. 3A.06. Posting of Permit. – All licenses and permits

issued to a taxpayer under the provisions of this Code must be
displayed by the licensee in a conspicuous place in his office,
store or business establishment. Failure to do so shall be deemed
unlawful and shall be penalized on hereinafter provided.
SEC. 3A.07. Duration and Renewal of Permit. – All taxes,

fees and other charges imposed under this Ordinance shall accrue
on the first day of January of each year as regards subjects
liable therefore at the time of the approval of this Ordinance,
but the tax on a new business or new charge in the rate of any
tax, fee or charge provided in this Ordinance shall accrue from
the beginning of the quarter next following in which the business
commenced to operate or the rate was approved.
Page thirty-four
Renewal of Mayor’s Permit shall be done properly, or on the

first day of January of each year.
SEC. 3A.08. Removal or transfer of Business to other

Location. – Any business, profession, trade or occupation for
which taxes or fees have been paid pursuant to the provisions
hereof may be moved to and continued in another place within the
City of Butuan, without payment of additional taxes during the
term, for which payment had already been made; provided, however,
that the taxpayer concerned shall first secure a new permit from
the Office of the City Mayor to operate in the new location; and
Provided, further, that he notifies the City Treasurer of such
removal or transfer to another place at least 24 hours before the
transfer. Proper notation of such transfer should be made by the
said City Treasurer or his deputies on the face of the official
receipts and other records involved.
SEC. 3A.09. Transfer of Ownership or Change of Name of a

Business. – When the ownership of business id transferred from
the Licensee to another person, compliance with the provisions of
the Bulk Sales Law and of Section 198 of the National Internal
Revenue Code, as amended, is a requirement to the continuation of
the said business and no license shall be issued to any person
who has not complied with said requirement. Consequently, in
cases where an applicant for a permit fails to comply with the
above requirements, it shall be mandatory for the City Mayor to
refuse the issuance of the permit.
SEC. 3A.10. Continuation of the Business upon the Death of

Licensee. – When a person or merchant operating a business dies
and his business is continued by the heirs or executors of the
said person or by anyone who has shown proof of an interest in
his estate, no additional tax payment shall be required for the
residue of the term for which the tax was paid; provided,
however, that the heirs, executors or individuals desiring to
continue the business of the deceased licensee shall comply with
the provisions of Section 14 hereof and of Section 198 of the
National Internal Revenue Code, as amended, and present
documentary proof of such compliance to the City Treasurer,
However, persons covered by the provisions of Republic Act 1180
shall comply with the provisions thereof.
SEC. 3A.11. Invoices to be issued for Every Sale of Two

Pesos or More. –
(a) Every person conducting a business, or pursuing a trade

or calling, profession or occupation which is subject to
the taxes and/or fees under this ordinance must issue ab
invoice or receipt for every sale of merchandise or
service amounting to Two Pesos (P2.00) or more. Failure
to issue such invoice shall be deemed unlawful and shall
be penalized as hereinafter provided under the general
penal provisions.
(b) In the case of business establishments having a total

gross yearly sales of Twenty Thousand (P20,000.00) Pesos
Page thirty-five
or more, sales invoices shall be issued for every sale

regardless of the amount.
SEC. 3A.12. Revocation of Permit. –
a) The City Mayor shall have the power to revoke a permit for
violation of law, persistent or habitual delinquency, or
other justifiable causes.
b) The revocation of a permit and/or the issuance of an order

closing a business by the City Mayor automatically cancels
the license of the business involved in such revocation
order of closure, and under this circumstance, the taxpayer
shall not be entitled to any tax refund for the unexpired
portion of the year or quarter for which payment had been
made.
c) Even when the City Mayor revokes an order closing a

business or canceling a permit or issues a new permit to
the operator or owner of a business whose permit and/or
license he had previously cancelled, said owner or operator
must accrue and pay for a new permit and license just as if
he is to operate a new business.
SEC. 3A.12. Penalty. – Any Person, association,

partnership, company or corporation found violating any of the
provision of this ordinance shall upon conviction be penalized as
follows:
a) For the First Offense, he shall pay a fine of One Hundred

(P100.00) Pesos.
b) For the Second Offense, he shall pay a fine of Two Hundred

Pesos (P200.00) or an imprisonment of not more than one
month or both such fine and imprisonment at the discretion
of the Court.
c) For the Third Offense, he shall pay a fine of not less than
Three Hundred Pesos (P300.00) or an imprisonment of not
more than six months or both such fine and imprisonment in
the discretion of the Court, Insolvency in any of the case,
the guilty party shall serve subsidiary imprisonment at the
rate of P2.50 per day.
The penalties herein imposed shall be applicable to any

person, director, manager or persons in charge of the business of
said person, association, partnership, company or corporation
either individually or collectively found violating any of the
provision of this section.
Pending court litigation a taxpayer concerned shall pay his

taxes.
Article B – Fees for Sealing and Licensing

of Weights and Measures
Page thirty-six
SEC.3B.01. Imposition of Fees. –
a) For sealing linear metric measures:

Measures not over one meter …………… P 1.00
Measures over one meter ………………… 2.00
b) For sealing metric measures of capacity:

Measures not over ten liters ……………… 1.00
Measures over ten liters ………………… 2.00
c) For sealing metric instruments of weights:

Those with a capacity of not more than
thirty kilograms ……………………… 2.00
Those with a capacity of not more than
thirty Kilograms but not more than
three hundred kilograms ……………………………… 3.00
Those with a capacity of more than three

hundred kilograms but not more than three
hundred kilograms …………………… 5.00
Those with a capacity of more than three

thousand kilograms …………………… 4.00
SEC. 3B.02. Exemption. – All instruments for determining

weights and measures used in government work or maintained for
public use by the national government, any province, city or
municipality shall be tested free of charge.
SEC. 3B.03. Time of Payment. – The above fees shall be

paid when the weights or measures are sealed and the receipt for
payment shall serve as a license to use the instruments for one
year from the date of sealing unless unexpected and unsual
deterioration or unintentional damage which renders the weights
and/or measures inaccurate occurs in that period.
SEC. 3B.04. Surcharge for Late Payment. – Failure to have

the instrument used, tested or retested and corresponding fees
therefor paid within the prescribed period shall subject the
owner or user to a surcharge of twenty five per centum of the
prescribed rates.
In case of deterioration or damage, the owner or user

and/or manager directly and immediately in charge of the
operation of the store, firm or establishment is hereby required
within twenty-four (24) hours from the time he knows of the
aforesaid deterioration or damage to bring the weights to the
City Treasurer for retesting and reevaluation and for appropriate
disposition free of charge; provided, that if the deadline fails
on a Saturday or Sunday or non-working day regular or special
holiday, he may do so in the first working hour of the next
working day. The subject weights may only be used of the City
Treasurer certify in writing to the further use of the same.
Otherwise, any use of the weights is prima facie evidence of
tampering or fraudulent practice for which the owners, user
and/or manager concerned may be liable for alteration or giving a
short weight or for commission of fraudulent practice as provided
in paragraph (2) hereof, punished conformably thereto.
Page thirty-seven
The Office of the City Treasurer shall provide and

designate weights and measures station where standard weights and
measures are kept to maintain the accuracy of the weights and
measures in the public market.
The provision of the immediately preceding paragraph to the

contrary notwithstanding, all fish vendors in the City of Butuan
are required to bring their weights to the City Treasurer’s
Office for retesting once every three (3) months free of charge
from and after such were sealed and licensed annually. The
continued use of the weights by the owner, user and/or manager
after the failure to comply with this trimestral retesting shall
subject his or her to an administrative fine of:
First offense …………………… P 150.00

Second offense ………………… 300.00
Third offense ………………… 500.00
SEC. 3B.05. Form and Duration of License for use of Weights

and Measures. – When a license is renewed, the same shall expire
on the same day and month of the year following its original
issuance.
SEC. 3B.06. Administrative Penalties. – For different

violation of the weights and measures law, the following
compromise penalties may be imposed:
1. Any person making a practice of buying or selling by

weights or measures using unsealed instruments:
a) When correct instrument used …………… P 200.00

b) When incorrect instrument used ………… 500.00
2. Alteration or giving a short weight and measure or for

commission of fraudulent practice mentioned in Section
287 of the National Internal Revenue Code, the offender
shall be recommended for prosecution but when justice can
be served best, in the light of attending circumstances,
it shall be settled by a compromise penalty of not less
than FIVE HUNDRED (P500.00) PESOS nor more than ONE
THOUSAND (P1,000.00) PESOS.
3. Failure to exhibit weights and measures license upon

demand by the City Treasurer or his authorized
representative …………… 20.00
SEC. 3B.07. Secondary Standard Preserved by the City

Treasurer. – The City Treasurer is hereby required to keep full
sets of secondary standards in his office for the use in testing
weights and measures. All instruments of weights and measures
shall be then tested against those secondary standards. Every
person, partnerships or corporation before using instruments of
weights and measures within Butuan City, shall first have them
sealed and licensed annually and pay therefore to the City
Treasurer, the following fees: as mentioned in SEC. 3B.01 of this
article.
Page thirty-eight
Article C – Permit Fee for Gaffers, Referees,

Bettakers and Prosecutors
SEC. 3C.01. Definitions – When use in this Article. –
Bettaker or Promoter – refers to an individual who alone or

with another initiates a cockfight, or calls and takes care of
bets from owners of both gamecocks and those of other betters
before he orders commencement of the cockfight and thereafter
distributes won bets to the winners deducting a certain
commission or both.
Gaffer (Taga-tari) – refers to a person knowledgeable in

the art of arming fighting cocks with gaffs on one or both legs.
Referee (sentenciador) – refers to a person who watches and

sees the proper gaffing of fighting cocks; determines the
physical condition of gamecocks while cockfighting is in
progress, the injuries sustained by the cocks and their
capability to continue fighting and decides and makes known his
decisions either by word or gesture the result of the cockfight
by announcing the winner or deciding a tie in a contest game.
SEC. 3C.02. Imposition of Fees. – In accordance with

Presidential Decree No. 440, promulgated on May 3, 1974. The
Cockfighting Law of 1974, the taxes and fees to be imposed are as
follows:
Gaffers ………………………… P 10.00

Referees ……………………… 20.00
Bettakers ……………………… 15.00
Promoters ……………………… 20.00
SEC. 3C.03. Time of Payment –
a) All taxes due and accruing to the City Government of

Butuan shall be paid within the first twenty days of
January each year;
b) Where a tax for the year is paid quarterly upon the

option of the taxpayer, payment of the tax for each
quarter shall be made within the first twenty (20) days
of the quarter for which the payment is made;
c) Gaffers, bettakers, promoters, referees, shall pay

there annual license fees on their birth month.
SEC. 3C.04. Surcharge for Late Payment. – Failure to pay

any tax, fee within the time required shall subject the taxpayer
to a surcharge of Twenty five (25%) per cent of the amount of
unpaid tax fee plus an interest upon the unpaid amount at the
rate of fourteen (14%) percent per annum from the date due until
Page thirty-nine
the tax or fee is fully paid.
SEC. 3C.05. Administrative Provision. – The City Mayor is

authorized to issue licensee for the operation and maintenance of
cockpits subject to the approval of the Chief of the Constabulary
or his duly authorized representative, and for the cockfighting
official respectively.
SEC. 3C.06. Penalty. – Any criminal violation committed by

officials of the cockpit, said violator shall be prosecuted upon
and charged under the penal provisions of the Cockfighting Law of
1974.
Article D – Cart or Sledge Registration Fee
SEC. 3D.01. Imposition of Fees. – The City of Butuan shall

collect the following fees and charges among others at the rates
not exceeding these enumerated hereunder:
a) Cart or Sledge:
1. For Personal use in connection with the operation of

the business ……… P 2.00/annum
2. For Hire ……… 5.00/annum
b) Large Cattle Registration and Transfer Fee:
1. Certificate of Ownership …………… * 1.00

2. Certificate of Transfer …………… 2.00
c) Bicycles, Tricycles and Pedicabs:
1. Bicycle for Students …………… * 1.00

2. Bicycle for non-students …………… 3.00
3. Bicycle for business purposes ……… 6.00
4. Bicycle for hire per unit …………… 6.00
5. Bicycle for private business by owners
and members of the family …………… 10.00
6. Pedicabs used for family convenience
of transportation ………… 10.00
d) Parades:
Circus or menagerie parades and other
parades using banners, floats or musical
instrument*, except civic and military
parades and religious procession* ……………… 50.00/day
Article E – Operation of Pedicab
SEC.3E.01. Definition. –
Page forty
Pedicab – refers to a bicycle having a side carriage with

one side wheel designed to carry 2 passengers, operated by one
person.
SEC. 3E.02. Imposition of fees. – There shall be collected

an annual registration fee by the *City Treasurer for every
pedicab operating within the City of Butuan in the amount of:
a) For Hire …………………………………………………… P 70.00

b) For Private use ………………………………………… 15.00
c) A driver’s Identification Card (ID) shall be
issued to the driver with a nominal
charge of ……………………………………………………………… 2.00
SEC. 3E.03. Time of Payment. – Fees shall be paid before

the month of January at the City Treasurer’s Office.
SEC 3E.04. Surcharge for Late Payment. – In case of late

registration, a 15% surcharge shall be imposed in addition to the
above rate.
SEC. 3E.05. Penalty. –
a) Any person who violates any pertinent provision of this

Ordinance, apart from any administrative sanctions and
fines under existing laws and ordinances, shall upon
conviction, suffer the penalty of a fine not less than
P100.00 nor more than P1,000.00, or imprisonment of not
less than thirty * days nor more than six (6) months, or
both such fine and imprisonment at the discretion of the
court. If the violation is committed by a corporation, a
partnership, a cooperative, or association, the penalty
shall be imposed upon the President, Director or
Directors, Manager, Managing Partner or other official
responsible for such violation.
b) Any driver of a pedicab who violates any pertinent

provisions of this Ordinance, apart from any
administrative sanctions and fines under existing laws
and ordinances, shall upon conviction suffer the penalty
of a fine of not less than P30.00 nor more than P500.00
or imprisonment of not more than thirty (30) days* or
both such fine and imprisonment at the discretion of the
court.
Article F - Terminal Fees and Rentals
SEC. 3F.01. Definition*. - For the purposes of this

Article, the following definition* shall apply:
Bus * refers to all types of passenger vehicles parked at

the Butuan City Bus Terminal.
Terminal * refers to a place designated for parking for

all types of passenger vehicles.
Spaces * refers to the place designated inside the

premises of the Bus Terminal for use to an individual for
business.
Page forty-one
Magazine Stands * refers to the space used for selling

magazines, newspapers and other reading materials.
Restaurant/Coffee Shops refers to the space used in

selling food or an eating area for passengers.
Display Stand * refers to the place where goods and/or

merchandise were displayed.
Peddler * refers to any person selling merchandise inside

the terminal.
Posters refers to signboards/signs placed inside the

premises of the terminal for advertisements.
Dispatch Ticket Booth refers to the place where the

dispatcher of a bus company dispatch and issue tickets to
passengers.
SEC. 3F.02. Imposition of Fees. –
a) Unless otherwise provided by law or * SP Ordinance, a

terminal fee of P15.00 for every bus departure must be
collected.
b) Parking Fee –
1. Baby Buses (PUB), below 40*passenger capacity

…………………………… P 7.50/parking
2. Jeeps and jeepneys travelling long-

distance places from Butuan and
Gingoog and Surigao City, Bayugan … 5.00
3. Jeeps or jeepneys travelling short-

distance routes (not beyond the
route specified above) ………………… 2.50
4. Cargo trucks for hire ………………… 2.00
5. Jeeps or jeepneys converted to freight

and cargo vehicles …………………… 1.50
c) Freedom Park Terminal Parking Fee …… 2.50
d) Rental of Spaces – unless otherwise mandated, the

following rates shall be charged as rental of spaces:
1. Dispatch Ticket Booth (SP Ord. 814-90) ………

* 2,000.00/month
2. Magazine Stand ………………………… 600.00/month
3. Restaurant/Coffee Shop ……………… 1,500.00/month
4. Display Stand ………………… 600.00/month
5. For every peddler selling inside
the terminal ……………… 4.00/day
6. Posters for every first 3 sq. m.
and P0.50 for every excess thereof.
SEC. 3F.03. Time of Payment. – Collection from the bus

operators for the use of facilities shall be done the following
Page forty-two
day based on the report of departure prepared by the terminal

management as confirmed by the bus operator.
Collection of rentals of spaces on a monthly or yearly

basis shall be done within the first 5 days of every month or
year, respectively. All other fees like * peddlers and/or posters
shall be collected daily.
SEC. 3F.04. Administrative Provision. – The site of the

Butuan Bus Terminal shall be the Butuan Trade Center, as
previously designated by the City Mayor, which designation is
hereby confirmed and approved.
The City Government, through the Sangguniang Panlungsod,

may, upon recommendation of the City Mayor, designate additional
area or areas where the Butuan Bus Terminal may expand, and the
same shall be deemed to be within the jurisdiction of the Butuan
Bus Terminal Management.
The Terminal Management shall report to proper agencies

like the Land Transportation Commission, Department of Health,
National Pollution Center Commission, etc. regarding operator(s)
of vehicle(s) that is/are unfit for operation and is/are creating
hazard to the general public due to its* deteriorating physical
condition, poor maintenance of sanitation and/or emission of
pollution.
The general supervision of the Bus Terminal shall be

exercised by the City Mayor. Collection shall be under the direct
supervision of the Office of the City Treasurer.
SEC. 3F.05. Penalty. – Any violation of the provision of

Chapter III, SEC. 3F shall be subject the offender upon
conviction to a fine of not less than FIVE HUNDRED (P500.00) nor
more than ONE THOUSAND (P1,000.00) pesos, or an imprisonment of
THIRTY (30) DAYS or both upon the discretion of the Court.
Article G – Rental Fee for the Use of Municipal Waters,

Rivers, Tributaries or Creeks as Log Pond
SEC. 3G.01. Imposition of Fees. – There is hereby imposed

upon any person, association, company or corporation, an annual
rental fee of Five Centavos (P0.05) per square meter of water
space used and occupied by such person, association, partnership,
company or corporation as its log pond, on any Municipal Water,
river, tributary or creek within the City of Butuan.
SEC. 3G.02. In order to enable the Office of the City

Treasurer to determine the amount of taxes and/or fees due under
the abovementioned Section, a statement of the person,
association, partnership, company, or corporation operating log
ponds, the area in square meters of water space used or occupied
on the municipal water, river, tributary or creek within the City
of Butuan, is required.
Page forty-three
The City Treasurer or any of his duly authorized representatives

shall verify the statement by checking and/or making a spot
measurement of the area with the help of the Public Works
Supervisor.
SEC. 3G.03. Time and Manner of Payment. – All rental fees

due and accruing to the City of Butuan shall be paid within the
first twenty days of January and/or of each subsequent quarter,
as the case may be, except when paying the first rental fees when
business has begun.
Failure to pay the fees due within the time required shall
subject to a surcharge not exceeding twenty-five percent * plus
an interest at the rate of fourteen percent (14%) per annum from
the due date until the fee is fully paid.
When such operation of the business has stopped or *

abandoned, the taxpayer concerned shall surrender his/her
business permit and the last official receipt of the rental fee
to the * City Treasurer for his information and record purposes.
SEC. 3G.04. The right of person to use portions of the

Municipal Waters of the City of Butuan may be terminated by the
City Mayor on any of the following grounds:
1) Violation of any law, ordinances, regulations or of the

terms imposed as conditions for the grant of the
privilege to use Municipal waters;
2) If the portion of the Municipal Waters being used and

paid for is needed by the City Government for any use.
SEC. 3G.05. When the City Government terminates a privilege

to use Municipal Waters or portions thereof on the ground cited
on No. 1 of (SEC. ____) above, the person whose privilege was
terminated shall not be entitled to a refund of any portion of
the rental paid even if the period has not fully expired. But if
the termination of such privilege is based on No. 2 of Section
___ above, such persons shall be refunded * the rental equivalent
to the expired period, provided that a claim for refund is
properly filed by the City Treasurer.
Article H. – Regulatory Service Fee of Fish Sold
SEC. 3H.01. There shall be charged for inspection by

competent authorized inspectors, whether the fish for sale is fit
for human consumption in the amount of Twenty-Five Centavos
(P0.25) from the suppliers for every kilo of fish sold in the
public market of Butuan City.
SEC. 3H.02. It shall be unlawful for any person to sell

and/or distribute fish for public consumption without first
submitting the fish or marine products for examination and
inspection by the City authorities.
Page forty-four
SEC. 3H.03. Failure to pay the said regulatory fee, the

taxpayer us subject to a surcharge of twenty-five (25%) of the
unpaid fee and fourteen percent (14%) interest per annum for the
date due until the fee is fully paid.
SEC. 3H. 04. Upon inspection, if the fish is found out not
fit for human consumption, the owner is penalized as follows:
For the First Offense - Confiscation of fish

For the Second Offense - Five Hundred Pesos (P500.00) fine
Third and Succeeding Offenses
- * One Thousand Pesos (P1,000.00)
SEC.3H.05. Any person found violating this Ordinance shall

upon conviction be sentenced to pay a fine of One Thousand Pesos
(P1,000.00) and/or suffer an imprisonment of Six (6) months, or
both such fine and imprisonment at the discretion of the Court.
Article I – Traffic Citation Ticket
SEC. 3I.01. Subject to the Land Transportation and Traffic

Code and other related laws, the City Government shall have the
power to impose administrative fine and other discipline drivers
and operators of motor vehicles, for violations of City Traffic
Ordinances, rules and regulations.
SEC. 3I.02. Without prejudice to the filing of proper cases

in Court and the imposition of the penalties provided for in a
particular ordinance, violation of city traffic ordinances, rules
and regulations, committed within a 12-month period, reckoned
from the date of issuance of the license, shall subject the
violation to graduated administrative fines, as follows:
For the first offense ………… P 30.00

For the second offense ……… 40.00
For the third offense ………… 100.00
For the fourth offense and
succeeding offenses ………… 200.00
Payment of the aforementioned fines shall not relieve the

offense from any civil as well as criminal viability arising from
accidents resulting to death, physical injury, or damage to
property.
SEC. 3I.03. For the proper and effective implementation of

these ordinances, traffic officers and/or traffic aid assigned in
the city and/or any employees or officers duly appointed to
supervise, manage, control the flow of traffic and to enforce
existing traffic ordinances and rules and regulations in the
City, shall have the authority to use and issue traffic citation
tickets as herein below specified.
SEC.3I.04. In case of violation of City traffic ordinances,

rules and regulations, driver*s license shall not be confiscated
Page forty-five
but the erring driver shall be immediately issued a traffic

citation ticket prescribed by the City Mayor which shall state
the date and the violation committed the amount of fine imposed
for the violation and an advice that he can break payment to the
* City Treasurer within seven days from the date of issuance of
the citation ticket.
If the offender fails to pay the fine imposed within the

period herein prescribed, the Office of the City Mayor or the law
enforcement agency concerned shall endorse the case to the City
Fiscal for appropriate proceeding preparatory to the filing of
the case with the competent court. The City Mayor may also, in
the event of non-payment of the fine, refuse to issue a Mayor’s
Permit to the driver concerned should such permit be necessary in
the pursuit of his business or source of livelihood, unless said
driver pays the fine.
SEC. 3I.05. Traffic Citation Tickets given to the officers

or employees concerned shall be regularly accounted for and for
this purpose regular monthly report of the number of citation
tickets received and issued shall be made by the Chief of Traffic
Division and/or the city official or employee concerned. Failure
to comply with this provision shall subject the offender to a
disciplinary and administrative action.
SEC. 3I.06. All fines imposed under this Ordinance, if

uncontested, shall be paid to the * City Treasurer who shall held
the fund and allocate the same to be used exclusively for traffic
management and control activities in the city.
SEC. 3I.07. Penalties.-Pursuant to the provisions of

Republic Act No. 4136, otherwise known as the Land Transportation
and Traffic Code, and for the sake of uniformity in the
imposition of fines and penalties for violations of the
provisions of the Land Transportation and Traffic Code by drivers
and operators of motor vehicles, the following scale of penalties
is hereby promulgated by the observance of all concerned:
1. For any of the following offenses:
a. Operating a motor vehicle recklessly or without

reasonable caution;
b. Cutting in and out of the traffic lanes;
c. Cutting corner of blind curve;
d. Making a ―U‖ turn on the approach or on top of a
bridge or elsewhere but not at * street intersection;
e. Overtaking or passing on curves, at intersections and
approaches of bridges, hills and along places where
overtaking is prohibited;
f. Coming out of side streets or driveways without
precaution;
g. Racing on roads and streets;
h. Failure to stop in entering a ―Thru Stop Street‖;
i. Failure to consider proper clearance when
overtaking;
Page forty-six
j. Failure to observe right hand rule to yield the ―Right

of Way‖ at highway intersection;
k. Driving on the wrong side of the street;
l. Backing against the flow of traffic;
m. Turning from * wrong lane;
n. Improper start from parked position;
o. Driving without lights during the hours prescribed by
law;
p. Driving against the flow of traffic;
q. Driving or crossing the safety island not intended for
motor vehicles
r. Disregarding automatic signaling devices or lights or
any traffic signals, signs or marking;
s. Speeding or fast driving;
t. Entering a ―Do Not Enter‖ street;
u. Disregarding ―No Left Turn‖ sign;
v. Passing thru red light;
w. Allowing passengers in excess of the seating capacity
of the front seat.
First offense ………… P 40.00

Second offense ……… 50.00
Third offense ………… 30 days suspension
Fourth offense ……… Revocation of
Driver’s License
for two (2) years
2. For any of the offenses:
a. Obstructing or impeding the free passage of other

vehicles;
b. Loading or unloading passengers within a prohibited
zone;
c. Soliciting passengers at the street corner;
d. Loading or unloading passengers in the middle of the
road;
e. Loading and unloading passengers at intersections;
f. Failure to give right of way to police or other
emergency vehicles.
First offense ………… P 50.00

Second offense ……… 40.00
Third offense ………… 20 days suspension
Fourth offense ……… 3 months suspension
a. For parking a motor vehicle or permit it to stand

attended or unattended upon a highway in any of the
following:
a.1 Within an intersection;

a.2 On a cross walk or pedestrian lane;
a.3 Within six meters of the intersection of curve
lines;
a.4 Within four meters of the driveway entrance to any
fire station;
a.5 Within four meters of a fire hydrant;
Page forty-seven
a.6 In front of * private driveway;

a.7 On the roadway side of any vehicle stopped or
parked at the curb or edge of the highway;
a.8 At any place where official signs have been
erected prohibiting parking
b. Parking on sidewalk, path or alley not intended for

parking;
* Failure to carry registration certificate and
official receipt of payment of registration fees for
current year.
First offense ………….. P 10.00 fine

Second offense ………. 15.00 fine
Third offense …………. 20.00 fine
Fourth offense ……….. Suspension of operation
of vehicle for 3 months
a. Driving a motor vehicle without horn or with horns

making starting sound;
b. Driving a motor vehicle with open mufflers or making
unnecessary noise;
c. Failure to display red flag or red light at the rear
end of the load which extend* beyond the projected
length of the vehicle;
d. Driving a motor vehicle omitting excessive smoke;
e. Driving along the highway without proper permit a
motor vehicle with metallic tires;
f. Driving a motor vehicle with dirty, illegible or
partly hidden number plates;
g. Driving a motor vehicle with improvised front or rear
plate;
h. Operating an ―S‖ vehicle without a commercial or trade
name and the words ―Not for Hire‖ pointed on both
sides of the motor vehicle;
i. Driving a motor truck without the capacity markings
plainly marked on both sides of motor vehicle;
j. Allowing passengers to ride on running board or hitch
to the vehicle;
First offense ………… P 25.00 fine

Second offense ……… 35.00 fine
Third offense ………… 45.00 fine
a. Driving a motor vehicle without proper headlights,

taillights, stop lights and plate lights;
b. Driving a motor vehicle with broken windshield or
without windshield wiper;
c. Driving a motor vehicle with red light forward or
ahead of motor vehicle;
d. Driving a motor vehicle without adequate or sufficient
brakes, safety devices or accessories:
Page forty-eight
e. Operating unsafe, unsightly or dilapidated motor

vehicles;
f. Driving with inappropriate driver’s license;
g. Failure to show or surrender driver’s license or
conductor’s license;
h. Operating a motor vehicle loaded with soil, sand
gravel, stones and the like without canvas covering:
First offense ………… P 30.00 fine

Second offense ……… 40.00 fine
Third offense ………… 50.00 fine
For violation of letter* (a) to (e), the apprehended

vehicle before resuming operation shall be inspected to verify of
the defects have been corrected before releasing the plates,
driver’s license or other papers confiscated.
For violation of letter (f) the driver shall be required to

secure the appropriate driver’s license by complying with
existing licensing rules and regulations.
a. Driving with an invalid or

delinquent license ………… P 50.00 fine
b. Driving without carrying one’s

Driver’s license …………………… 20.00 fine
c. Failure to sign driver’s license …… 20.00 fine
d. Driving without first securing

a Driver’s license …………………… 300.00 fine
e. Operating a motor vehicle with

delinquent or suspended of
invalid registration ………………………… 300.00 fine
f. Operating a motor vehicle equipped

with an unauthorized siren ………… 50.00 fine
g. Driving while under the influence

of liquor or narcotic drug
– Fines not less than P200.00
but not more than…… 500.00 fine
h. Failure to carry one’s

conductor’s license ……………………………… 20.00 fine
i. Serving as a conductor without

first securing a conductor’s permit …… 50.00 fine
j. Serving as a conductor with an

Invalid* suspended or delinquent
conductor’s permit ………………… 50.00 fine
k. Carrying freight or cargo in excess of

registered not carrying capacity fine
based on the excess load as follows:
Page forty-nine
1) P5.00 for every hundred kilogram of motor vehicle

is for private use and gasoline-fed.
2) If motor vehicle is diesel-fed, the fine shall be

50% more than that of a vehicle using gasoline.
3) If motor vehicle is for hire, the fine shall be 60%

more than of vehicle for private use.
l. Hostile or arrogant attitude of a driver

or conductor towards lawful authority
of improper conduct or behavior like bribery
and other similar offenses ……… One-month
suspension
of the
driver.
m. Transferring, loading or otherwise

allowing any person to use his
driver’s license for the purpose of
enabling such person to operate a
motor vehicle ………………………… P50.00 fine
or 1-month
suspension
of driver’s
license
n. Engaging, employing or hiring any

Person to operate a motor vehicle
other than a duly licensed profess-
sional driver ……………… P50.00 fine
The foregoing constitute the schedule of penalties for

settlement of offense which shall be paid immediately to the LTC
by the driver or operator.
The application of this Administrative Order to any

violator of the Land Transportation and Traffic Code shall be
without prejudice to the right of the LTC to compel the violator
to comply with licensing and registration requirements.
In the event the apprehended driver cannot pay the fine

provided herein his driver’s license shall in lieu of the fine be
suspended for such number of days as may be warranted by the
circumstances of the case.
Article J – Building Regulations

and Imposing Fees
SEC. 3J.01. Kinds of Building Permits:
a. Zoning and Land Use Verification

Page fifty
b. Establishment of Line and Grade
c. Excavation and Ground Preparation Permit
d. Building Permit, for the construction, erection,

addition, alteration, renovation, conversion, repair,
moving or demolition of residential, commercial,
industrial, institutional, recreational, agricultural,
ancillary, temporary and other buildings/structures.
e. Demolition Permit
f. Moving Permit
g. Sanitary/Plumbing Permit for the installation,

alteration or repair of sanitary, plumbing, water
supply and drainage system.
h. Electrical Permit, for the installation, alteration or

repair of any electrical system.
i. Temporary Service Connection Permit
j. Pole/Attachment Location Plan Permit
k. Mechanical Permit, for the installation, alteration or

repair of elevators, lifts, escalators, dumbwaiters,
conveyors, boilers, pumps, fans and blowers, pressure,
vessels, furnaces, stem, or pneumatically activated
machinery or heat, producing apparatus, air
conditioning or refrigerating equipment or plant,
including piping or duct work and appurtenances
thereto, gas and fuel supply systems, etc.
l. Fencing Permit, for construction of fences up to 1.80

meters in height and made of materials other than
those mentioned in Section 14.1 of this Rule.
m. Sidewalk Construction Permit
o. Scaffolding Permit, for the erection of scaffolding on

public areas
p. Certificate of Use or Occupancy, for full or partial,

permanent or temporary use or occupancy and any change
of use or occupancy.
q. Annual inspection of buildings/structures and their

sanitary/plumbing, electrical and mechanical
installations, machinery and equipment.
r. Sign Permit, for the erection, installation, repair,

alteration or removal or signs, as enumerated in Rule
V
s. Communications/Electronics Permit
SEC. 3J.02. Definition of Terms. –

Page fifty-one
Residential – single, detached dwellings and duplexes for

use of owners, ―on campus‖ dormitories, rectories, convents and
monasteries, residential condominiums owned by occupants, army
barracks, etc.
Commercial – single, detached dwellings and duplexes for

lease, boardinghouses, apartments, accessories, hotels and inns,
―off campus‖ dormitories, transportation erminals and stations,
nightclubs and dance halls, restaurants, markets and shopping
centers, theaters, sports studio, grandstand*, gasoline service
stations, parking garages, funeral parlors, etc.
Industrial – Factories, plants, mills, arsenals, breweries,

processing plants, gas*generating plants, shipyards, aircraft
hangars, slipwways, dry docks and piers, lumber mills,
warehouses, storage tanks, grain and cement silos, etc.
Institutional – Educational institutions, librarians,

museums, clubhouses, hospitals, sanitariam assylums, homes for
the aged, jails, police and fire stations, places of worship,
etc.
Recreational – Cinemas, billiard halls, disco pubs,

amusement houses, etc.
Agricultural – Barns, poultry houses, hatcheries,

piggeries, stables, greenhouses, granaries, etc.
Ancillary – Garages, carports, tanks, towers, smokestacks

and chimneys, vaults, swimming pools, pelota courts, aviaries,
aquariums, zoo structures, fire walls and fences over 1.80 meters
in height, etc.
Temporary – Field offices, laborers’ quarters, canopies and

railings, protective fencing, etc.
Others – Cemetery structures, such as mausoleums, tombs,

multi-level niches, etc.
Cost of Construction – cost per square meter of floor area

of building, based on group classification, as shown in Section
___ of this Article.
SEC. 3J.03. Basis of Assessment of Building Fees and fixing

the amount of fees:
Page fifty-two
A. Assessment of building permit fees shall be based on the

following:
1. Type of occupancy or use of building

2. Cost of Construction
3. Floor area
4. Height
B. For the purpose of fixing the amount of fees based on the

use or occupancy of the buildings/structures, the group
occupancy classification of buildings shall be the term of
reference as follows:
CATEGORY I – Residential - This shall comprise

Group A and partly Group B Buildings
CATEGORY II – Commercial and Industrial - This shall

comprise partly Groups B, C, E, F, G,
H and I buildings
CATEGORY III – Special, Educational and Institutional

- This shall comprise partly Groups
C, D, E, and H buildings
CATEGORY IV – Agricultural - This shall comprise

partly Group J buildings
CATEGORY V – Ancillary – This shall comprise partly

Group J buildings
CLASSIFICATION
CATEGORY GROUP USE OF OCCUPANCY
Residential A a. Indigenours family dwelling units
I b. Single detached dwelling units
c. Duplexes
Residential Buildings d. School or company staff housing

Units
for the exclusive use
of the owners of non- e. Church rectories
leasing occupants -------------------------------------
A a. Multiple dwelling units or high

-rise residential condominium or
high tenement houses which are
directly owned by/sold to the
Page fifty-three
occupants.
b. School and camp dormitories

(On campus)
c. Convents and monatories

d. Army barracks
-------------------------------------------------
II
COMMERCIAL B a. Leased out single detached
dwelling units, cottages with
more than one independent
sleeping units and duplexes.
b. Boarding or lodging houses
c. Accessories houses and apartele
d. Hotels, motels, inns, pension
houses
e. Private of ―off campus‖
dormitories
-------------------------------------------------
C a. Amusement halls and parlors.

b. Billiard halls, pool rooms,
bowling alleys.
c. Health studios, reducing saloons
d. Massage and sauna parlors
e. Dancing schools, disco pads,
dance halls.
f. Gymnasia and pelota courts
-------------------------------------------------
E-1 a. Gasoline filling and service

stations.
b. Commercial garages and parking
buildings, display garages for
cars, tractors, etc.
c. Boat storage structures where no
work is done except exchange of
parts and maintenance requiring
no open flame, welding or the
use of highly flammable liquids.
Bus depots and terminals.
d. Transportations and terminals.
e. Transportation offices
f. Carbarns for street cars

and buses
g. Port and harbor facilities,
landing, pier, sheds, ferry
landing stations.
h. Airport terminal buildings,
heliports.
i. Piers and wharves.
---------------------------------------------------
E-2 a. General wholesale and retail

stores.
b. Shopping centers & supermarkets
c. Local wet and dry markets
Page fifty-four
d. Restaurants having an occupant

load of less than 100 persons.
e. Drinking and dining
establishments having an
occupant load of less than 100
persons.
f. Day and night clubs, bars and
cocktail lounges, beer gardens.
g. Paint stores without bulk
handling.
h. Engraving, photo developing and
printing shops.
i. Photographer and painter studios
tailoring * and haberdashery
shops, printing and publishing
plants and offices.
j. Office buildings
k. Financial Institutions
l. Funeral parlors, morgues, and
crematories
m. Memorial and mortuary chapels
n. Telephone and telegraph exchange
o. Radio and TV broadcasting and
transmitting studios
p. Battery shops, auto repair shops
q. Factories and workshops using
non-highly flammable or non-
combustible materials.
r. Bakeries, pastry shops,
bakeshops.
-------------------------------------------------
E-3 a. Aircraft hangars
b. Open parking garages where no
repair work is done except
exchange of parts and
maintenance requiring no open
flame, welding or the use of
highly flammable liquids.
-------------------------------------------------
E-1 Assembly buildings with stages and
having an occupant load of less than
1000 in the building:
a. Theaters and auditoriums
b. Concert halls and opera houses
c. Convention halls
d. Theater-restaurants
e. Little theaters, audio-visual

rooms.
-------------------------------------------------
H-2 Assembly buildings without stage and
having an occupant load of 300
or more:
a. Dance halls, cabarets, ballrooms
b. Skating rinks
c. Cockfighting arenas
------------------------------------------------
Page fifty-five
H-3 Assembly buildings without stage and

having an occupant load of less than
300:
a. Dancehalls, ballrooms
b. Skating rinks
-------------------------------------------------
H-4 a. Sports stadiums
b. Reviewing stands
c. Covered amusement parks
d. Boxing arenas, jai-alai stadiums
e. Racetracks and hippodromes
-------------------------------------------------
I Assembly buildings with stage and
having an occupant load of 1000 or
more:
a. Collisea and sports complexes
b. Theaters and convention halls
c. Concert halls and opera houses
-------------------------------------------------
INDUSTRIAL F a. Ice plant and cold storage plant
b. Power plants (thermal,
hydroelectric or geothermal)
c. Pumping plants (water supply,
storm drainage, sewerage and
irrigation)
d. Dairies and creameries
e. Factories and workshops using
incombustible or non-explosive
materials
f. Rice mills, sugar centrals
g. Breweries, bottling plants,
canneries and tanneries.
-------------------------------------------------
G-1 Storage building of hazardous and
highly flammable materials:
a. Storage tanks, buildings for
storing gasoline, acetylene,
LPG, calcium carbide, oxygen,
hydrogen, etc.
b. Armories and arsenals, munitions
factories
c. Match factories
d. Fireworks factories
e. Plastics resins plants
(monomer and polymer)
f. Plastics compounding plants
g. Plastics processing plants
h. Factories for highly flammable
chemicals
i. Acetylene, oxygen-generating
plants
j. Cooking oil and soap processing
plants
-------------------------------------------------
G-2 Storage and handling of flammable
materials:
Page fifty-six
a. Dry cleaning plants using

flammable liquids
b. Paint stores with bulk handling
c. Paint shops and spray
painting rooms.
d. Sign and billboards painting
shops.
---------------------------------------------------
G-3 a. Wood-working establishments,
lumber and timber yards
b. Planing mills and sawmills,
veneer plants
c. Wood-drying kilns
d. Pulp, paper and paperboard
factories
e. Wood and cardboard box factories
f. Textile and fiber spinning mills
g. Garment and undergarment
factories
h. Factories where loose
combustible fibers or dirt are
manufactured, processed or
generated
i. Warehouses where highly
combustible materials are
stored.
j. Grains and cement silos.
--------------------------------------------------
G-4 a. Repair garages and shops
b. Shipyards, slipways and dry
docks
c. Factories for engines and
attached testing facilities
--------------------------------------------------
G-5 a. Aircraft repair hangars.
b. Manufacture and assembly plants,
repair and testing shops for
aircraft engines and parts.
--------------------------------------------------
III C a. Educational institutions (school
Educational, colleges, universities,
Social and vocational schools, seminaries,
Institutional novitiates), including school
auditoriums, gymnasia, revising
stands, little theaters and
concert halls.
b. Libraries, museums, exhibition
halls and art galleries
c. Civic centers
d. Clubhouse, lodges
e. Community centers
f. Gulf club buildings
--------------------------------------------------
D-1 a. Mental hospitals, mental

sanitaria, mental asylums
b. Jails, prisons, reformatories
c. correctional institutions
d. Rehabilitation centers.
e. Leprosaria
f. Quarantine stations
--------------------------------------------------
Page fifty-seven
D-2 a. Nursery schools, nurseries and

children’s hospitals for full
time care of children below
kindergarten age
b. Hospitals, sanitaria, nursing
homes with non-ambulatory
patients
c. Homes for the aged
-----------------------------------------------------
D-3 a. Nursing homes for ambulatory
patients
b. Kindergarten schools, homes for
children of kindergarten age or
over
c. Orphanages
-----------------------------------------------------
E-2 a. Police and Fire stations
b. Guard houses
-----------------------------------------------------
H a. Churches, mosques, temples,
shrines, chapels and similar
places of worship
-----------------------------------------------------
IV J-1 Agricultural buildings and sheds,
Agricultural including barns, poultry houses,
piggeries, hatcheries, stables,
cowsheds; also greenhouses, granaries
and other structures for the storage
of agricultural products.
-----------------------------------------------------
V J-1 Private garages, carports
Ancillary
J-2 a. Fences over 1.80 meters high,
separate fire walls
b. Steel and concrete tanks
c. Towers and silos, smokestacks
and chimneys
d. Swimming pools, including shower
and locker rooms
e. Stages, platforms and similar
structures
f. Pelota courts
g. Aviaries and aquariums,
zoo structures.
-----------------------------------------------------
SEC. 5F.02. Assessment and Imposition of Fees. – Regardless

of the type of construction, the cost of construction of any
building for the purpose of assessing the corresponding permit
fees and certificate of occupancy is hereby fixed as follows:
Cost/Square Meter
Category Category Category

GROUP I, II, III IV V
---------------------------------------------------------------
I Within
Butuan City P 1,000.00 P 200.00 P 500.00
Page fifty-eight
SEC. 3J.04. Zoning and Land Use Verification Fee.
There shall be collected a zoning and land use

certification fee in the following category:
CATEGORY I . . . . . . . . . . . . . . . . P 10.00
CATEGORY II . . . . . . . . . . . . . . . . 30.00
CATEGORY III . . . . . . . . . . . . . . . 20.00
CATEGORY IV . . . . . . . . . . . . . . . 5.00
CATEGORY V . . . . . . . . . according to category of
principal building /
structure
SEC. 3J.05. Establishment of Line and Grade.
There shall be collected a line and grade fee based on the

following:
a. All sides fronting or abutting-streets, esteros, rivers

and creeks:
1. First 10 meters . . . . . . . P 20.00

2. Every meter or fraction thereof in excess of
10 m . . . . . . . . . . . 1.00
b. All other sides:

Every motor or fraction thereof . . . 0.50
SEC. 3J.06. Schedule of Building Permit Fees.
A) The building permit fee includes the excavation fee for

foundation. However, while the application is still being
processed, the Building Official may allow excavation for
foundation and basement, for which the following fees
shall be charged:
a. Excavation for foundation per cu.m. of

excavation ……………………………… P 1.00
b. Excavation for basement per cu.m.of
excavation ……………………………… 1.00
NOTE: The fee paid therefor shall be deducted from the total
building permit fees.
B) Construction/addition/renovation/alteration of buildings
under CATEGORY I shall be assessed according to the
following rates:
AREA Rate of fee/sq.m.

a) Original complete construction
up to 20 sq. m. Exempted
b) Addition/renovation/alteration
up to 20 sq. m. P 1.00
c) Above 20 sq. m. up to 50 sq. m. 1.00
d) Above 50 sq. m. up to 100 sq. m 2.00
e) Above 100 sq. m. up to 150 sq. m 2.70
f) Above 150 sq. m. 3.00
Regardless of floor area of original construction.

Page fifty-nine
NOTE: For CATEGORY I buildings the area and the rate

corresponding to the proper area bracket are multiplied
directly.
EXAMPLE: A single detached dwelling with a floor area of

75 sq. m.
Sample Computation:
Floor Area = 75 sq. m.
Fee = P2.00/sq.m.
Building Permit Fee: 75 x 2.00 = P150.00
C) Construction/addition/renovation/alteration of buildings
under CATEGORY II shall be assessed according to the
following rates:
AREA per Square Meter Rate of Fees/sq.m.

------------------------------- --------------------------
a) Up to 5,000 P 6.00
b) Above 5,000 up to 6,000 5.50
c) Above 6,000 up to 7,000 5.25
d) Above 7,000 up to 8,000 5.00
e) Above 8,000 up to 9,000 4.75
f) Above 9,000 up to 10,000 4.60
g) Above 10,000 up to 15,000 4.00
h) Above 15,000 up to 20,000 3.50
i) Above 20,000 up to 30,000 3.00
j) Above 30,000 2.50
NOTE: Computation of the building permit fee for CATEGORY II

Buildings is cumulative. The total area is split up into sub-
areas corresponding to the area brackets indicated in the table
above. Each sun-area and the fee corresponding to its area
bracket are multiplied together. The building permit fee is the
sum of the individual products as shown in the following example.
Example: An industrial building having a floor area of 32,000 sq.

m. to be constructed.
Computation for Building Permit Fee:
First 5,000 sq. m. @ 6.00 ………………… P 30,000.00

Next 1,000 sq. m. @ 5.50 ………………… 5,500.00
Next 1,000 sq. m. @ 5.25 ………………… 5,250.00
Next 1,000 sq. m. @ 5.00 ………………… 5,000.00
Next 1,000 sq. m. @ 4.75 ………………… 4,750.00
Next 1,000 sq. m. @ 4.60 …………………. 4,600.00
Next 1,000 sq. m. @ 4.00 …………………. 20,000.00
Next 5,000 sq. m. @ 3.50 …………………. 17,500.00
Next 10,000 sq. m. @ 3.00 …………………. 30,000.00
Next 2,000 sq. m. @ 2.50 …………………. 5,000.00
Total Building Permit Fee ..……………….. P 127,600.00
D) Construction/addition/alteration of buildings under

CATEGORY III shall be assessed according to the following
rates:
Page sixty
Area Fees per square meter

-----------------------------------------------------------------
a) Up to 5,000 sq. m. P 5.00
b) Above 5,000 sq. m. up to 6,000 sq. m. 4.50
c) Above 6,000 sq. m. up to 7,000 sq. m. 4.25
d) Above 7,000 sq. m. up to 8,000 sq. m. 4.00
e) Above 8,000 sq. m. up to 9,000 sq. m. 3.75
f) Above 9,000 sq. m. up to 10,000 sq. m. 3.60
g) Above 10,000 sq. m. up to 15,000 sq. m. 3.00
h) Above 15,000 sq. m. up to 20,000 sq. m. 2.75
i) Above 20,000 sq. m. up to 30,000 sq. m. 2.50
j) Above 30,000 sq. m. 2.00
Note: Computation of the building permit fee for CATEGORY III

building follows the example of CATEGORY II, as * above Section
35.06.C.
E) Construction/addition/renovation/alteration of
buildings/structures under CATEGORY IV for agricultural
purposes (includes greenhouses, granaries, barans, poultry
houses, piggeries, hatcheries, stables, cowsheds and other
structures for the storage of agricultural products and
the like) shall be assessed according to the following
rates:
Area Fees per square meter

-----------------------------------------------------------------
a) Up to 20 sq. m. Exempted
b) Above 20 sq. m. up to 500 sq. m. P 1.00
c) Above 500 sq. m. up to 1,000 sq. m 0.80
d) Above 1,000 sq. m. up to 5,000 sq. m. 0.24
e) Above 5,000 sq. m. up to 10,000 sq. m. 0.16
f) Above 10,000 sq. m. 0.08
Note: Computation of the building permit fee for CATEGORY IV

building follows the example of CATEGORY II, above, Section
3J.06.C.
F) Construction/addition, renovation/alteration of
buildings/structures under CATEGORY V shall be assessed in
accordance with the following:
1. Buildings belonging to Division I of Group J occupation,

such as private garages and carports (excluding sheds and
agricultural buildings grouped under CATEGORY IV) shall be
charged 50% of the rate of the principal building of which
they are accessories. See Section 3J.06.B to 3J.06.D
2. All parts of buildings which are open on two or more sides,

such as balconies, terraces, lanais and the like shall be
charged 50% of the rate of the principal building of which
they are a part. See Section 3J.06.B5 to 3J.06.D
3. Aviaries, aquariums, zoo structures and the like shall be

charged in accordance with the rates for agricultural
structures provided under Section 3J.06.E.
Page sixty - one
4. Fees for other ancillary structures included under Division

2 of Group J Occupancies are provided for elsewhere in this
Article, under proper headings.
G) Footings or foundations of building/structures permitted

under Section 1002 of the Code (National Building Code)
Per sq. m. or fraction thereof of footing of

foundation encroachment ……………………… P 200.00
H) Buildings with a height of more than eight (8.00) meters

shall be charged an additional fee of ten centavos (P0.10)
per cubic meter above eight (8.00) meters. The height
shall be measured from the ground level up to the bottom
of the roof slab or the top line of girt, whichever
applies.
I) Alteration, renovation/improvement on vertical dimensions

of building/structures, such as facades, exterior and
interior walls, shall be assessed in accordance with the
following rates:
Concrete, bricks,
or C.H.B. and the like
a) Per sq. m. of vertical area ………………… P 2.00
J) Alteration, renovation/improvement on horizontal

dimensions of buildings/structures, such as floorings,
ceilings and roofing shall be assessed in accordance with
the following percentage of the fees prescribed under
Section 8.2 to 8.5 of this Article, whichever CATEGORY
applies.
a) Concrete, bricks or tiles and the like ……… 50%

b) Others ………………………………………… 30%
K) Repairs on Buildings/Structures:
1. Categories I, II and III:

a) Repairs costing up to P2,000.00 …… Exempted
b) Repairs costing more than P2,000.00
shall be charged 0.5% of the
estimated cost of repair
2. Category IV:
a) Repairs costing up to P500.00 …… Exempted
b) Repairs costing more than P500.00
shall be charged 0.5% of the
estimated cost of repair.
3. Category V:
a) Repairs costing up to P1,000.00 …… Exempted
b) Repairs costing more than P1,000.00
shall be charged 0.5% of the estimated
cost of repair.
L) Raising of Buildings/Structures:
Page sixty-two
Assessment of fees for raising of any building/structure

shall be based on the new usable floor is generated. The fees to
be charged as prescribed under Section 3J.06.B to 3J.06.E of this
Article, whichever Category applies.
M) Demotion/Moving of Buildings/Structures:
1. Demotion Fee, per sq. m. of area involved - P 1.00

2. Moving Fee*, per sq. m. of area of building/
structure to be moved…………………… 10.00
*If a building/structure, for which a Moving Permit has

been issued, is already covered by a building permit and
certificate of occupancy, a new building permit shall not be
required therefor at its new site.
Note: Before the issuance of a Moving Permit:
a) If the building/structure to be moved will pass over any

highway/street/road, a clearance shall first be obtained
by the owner from the proper Highways/Traffic Authority.
b) Should any utility line be affected, the utility company

concerned shall be notified by the owner and clearance
secured from them.
1. Pursuant to section 503 of the Code (National

Building Code), any building moved within or into
any fire zone shall be made to comply with all the
requirements for buildings in that fire zone.
N) Construction of Slipways: *(See Note following Section

3J.06 –
Per lineal meter or fraction thereof slipway…… P 0.75
Note: This fee includes the cradle. However, the winch motor
shall be charged separately.
O) Construction of Dry Dock: *(See Note following Section

3J.06 –
Per cubic meter or fraction thereof………… P 10.00
Note: The pumps and motors shall be charged separately.
P) Construction of Wharves, Docks and Piers: (See Note

following Section 3J.06.Q) –
Page sixty-three
1) Wood
Per sq. m. of fraction thereof ------------ P 1.00
2) Reinforced concrete, per sq. m. or fraction

thereof ------------------------------ 2.00
Q) Construction of Pier Shades/Warehouses/Camarines:
See schedule of Fees under Section 8.3 of this Article.

(Category II buildings)
*Before the issuance of the building permit, clearance

shall first be obtained by the owner from the proper authority,
such as the Philippine Ports Authority, Philippine Coast Guard,
Bureau of Public Works, etc.
SEC. 3J.07. Ancillary Structure:
A. Bank and Records Vault:

Per cu.m. of fraction thereof _ _ _ _ _ _ P 15.00
B. Swimming Pools:
1. Residential,
per cu.m. or fraction thereof _ _ _ _ _ _ 2.50
2. Commercial
per cu.m. or fraction thereof _ _ _ _ _ _ 7.50
3. Social/Institutional
per cu.m. or fraction thereof _ _ _ _ _ _ _ 5.00
Note: Swimming pools improved from local indigenous materials

such as rocks, stones and or small boulders and with plain cement
flooring shall be charged 50% of the above rates.
Ancillary structures to swimming pools, such as shower rooms,

locker rooms, and the like shall be charged 50% of the rates
corresponding to the Category of swimming pool, as provided for
under Section 8.2 to 8.4 of this Article.
C. Construction of firewalls separate from the building:
per cu.m. or fraction thereof ………………… P 1.00

Provided, that the minimum fee shall be ……… 20.00
D. Construction/erection of towers:
Including Radio and TV towers, water tank supporting

structure and the like:
1. Residential …………………………………. Exempted

2. Commercial/Industrial Self - Supporting Trilon (Guyed)
---------------------------------------------------------------
Page sixty-four
a. Up to 10 meters in height
1,000.00 100.00
b. Every meter or a
fraction thereof
in excess of 10 m. 50.00 5.00
3. Institutional:
a. Up to 10 meters in height 800.00 80.00
b. Every meter or a fraction
thereof in excess of 10 m. 40.00 4.00
Note: Towers with platforms or floors shall be charged an

additional fee in accordance with Schedule of Category II and II
of permit fee Section 8.3 and 8.4 of this Article.
E. Commercial/industrial Storage Silos:
1. Up to 10 meters in height …………… P 1,000.00

2. Every meter or fraction thereof
in excess of 10 m. ……………… 50.00
Note: Silos with platforms or floors shall be charged an

additional fee in accordance with Section 8.3 and 8.4 (Category
II and III of building permit fee) of this Article.
F. Construction of Smokestacks and Chimneys for

Commercial/Industrial Use:
1. Smokestacks:
a. Up to 10 meters in height, measured

from the base ……………………… P 100.00
b. Every meter or fraction thereof
in excess of 10 meters ……………… 5.00
2. Chimneys:
a. Up to 10 meters in height, measured

from base …………………………… 20.00
b. Every meter or fraction thereof
in excess of 10 meters ……………… 0.50
G. Construction of Commercial/Industrial Fixed Ovens:
Per sq.m. or fraction thereof of interior

floor area ………………………… 20.00
H. Construction of Industrial Kiln/Furnace:*
Per cu.m. or fraction thereof of volume 5.00

Page sixty-five
SP Ord. 894-92 cont’d
*Furnace connected with boilers are exempt from this fee.

The fee for the boiler includes the fee for the furnace.
I. Construction of reinforced concrete or steel tanks for

Category I buildings:
a) Up to 2. cu.m …………………………… exempted

b) Every cu.m. or fraction thereof in excess 5.00
J. Construction of Reinforced Concrete Tanks for

Commercial/Industrial Use:
a) Up to 10 cu.m. ---------- 200.00

b) Every cu.m. or fraction thereof
in excess of 10 cu.m. ---------------- 10.00
K. Construction of Waste Treatment Tanks (including

Sedimentation and Chemical Treatment Tanks)
Per cu.m. of volume ------------- 1.00
L. Construction of Steel Tanks for Commercial/Industrial

Use:
1. Above Ground:
a. Up to 10 cu.m. ------------------- 200.00

b. Every cu.m. or fraction thereof in excess
of 10 cu.m. up to 100 cu. m ---------- 10.00
c. Every cu.m. or fraction thereof in excess
of 100 cu.m. up to 1,000 cu. m ------- 8.00
d. Every cu.m. or fraction thereof in excess
of 1,000 cu.m. up to 5,000 cu. m ----- 6.00
e. Every cu.m. or fraction thereof in excess
of 5,000 cu.m. up to 10,000 cu. m. ---- 4.00
f. Every cu.m. or fraction thereof in excess
of 10,000 cu.m. up to 20,000 cu. m ----- 3.00
g. Every cu.m. or fraction thereof in excess
of 20,000 cu.m. ------- 2.00
2. Underground:
a. Up to 20 cu.m. ----------------------- 300.00

b. Every cu.m. or fraction thereof in
excess of 20 cu.m. ------------------- 10.00
M. Pull-outs and Reinstallation of Commercial/Industrial

Steel Tanks:
1. Underground:
Per cu. m. or fraction thereof of excavation 1.00
2. Saddle or trestle mounted horizontal tanks:

Per cu. m. or fraction thereof of volume of
tank ……………………………………………………………………………………………………………..1.00
Page sixty-six
3. Reinstallation of vertical storage tanks shall be

considered as new construction.
Corresponding fees shall be charged in accordance

with Section 5J.07.M.1 above.
N. Booths, Kiosks, Platforms, Stages and the like:
1. Construction of permanent type of booths, kiosks,

platforms, stages and the like:
Per sq. m. or fraction thereof of

floor area ------------------- P 4.00
2. Construction of temporary type of booths, kiosks,

platforms, stages, field offices, laborer’s quarters
and the like:
Per sq. m. or fraction thereof of

floor area ----------------------- 2.00
3. Inspection of knock-down type temporary booths,

platforms, stages and the like:
Per unit ------------------------- 10.00
O. Construction of Tombs and Canopies, Mausoleums and

Niches in Cemeteries and Memorial Parks:
1. Plain tombs, cenotaphs or monuments without

backdrop wall, canopy or roofing ------ Exempt
2. Canopied tombs, whether partially or totally
roofed over, per sq. m. of covered area --- 2.00
3. Semi—enclosed mausoleums, whether canopied or not,
per sq.m. of built-up area ---------------- 2.00
4. Totally enclosed mausoleums, per sq. m.
of floor area --------------------------- 5.00
5. Multi-level interment niches, per sq. m. of
floor area, per level …………………………. 2.00
SEC. 3J.08. Sanitary/Plumbing Permit Fees:
A. Installation Fees:
1. One unit, vomposed of one water closet,

two floor drains, one lavatory, two faucets
and one shower head --------------- 10.00
2. Every fixture in excess of one unit:

a. each water closet ………………… 3.00
b. each floor drain …………………… 1.50
c. each tank ………………………… 1.50
d. each lavatory ……………………… 3.00
e. each faucet ………………………… 0.75
f. each shower head ………………… 0.75
g. each slop sind ……………………… 3.00
h. each urinal ………………………… 1.50
i. each bathtub ……………………… 3.00
j. each grease trap …………………… 3.00
k. each garage trap …………………… 3.00
Page sixty-seven
l. each bidette ……………… 1.50

m. each dental cuspidor ……………… 1.50
n. each gas-fired water heater ……………… 1.50
o. each drinking fountain ……………… 0.75
p. each bar or soda fountain sink …………… 1.50
q. each laundry sink ……………… 1.50
r. each laboratory sink ……………… 1.50
s. each fixed-type sterilizer ……………… 0.75
t. each water meter ……………… 0.75
u. each water meter ……………… 0.75
B. Construction of Septic vault:
1. Category I (residential) ……………… Exempted

2. All other Categories:
a. Up to 5 cu.m. of digestion chamber 10.00
b. Every cu.m. or fraction thereof in
excess of 5 cu.m. ……………… 3.00
SEC. 3J.09. Electrical Permit Fees:
1. Lighting and Power System:
a. each switch, lighting and/or

convenience outlet ………………… 0.40
b. each remote control master switch ………… 10.00
c. each special outlet of 20 amperes
capacity or more …………………… 1.00
d. each time switch …………………… 1.00
2. Appliances for commercial/industrial use:
a. Each range or heater:

1) Up to 1kw ………………… 1.00
2) Every kw or fraction thereof in
excess of 1 kw ………………… 0.50
b. Each refrigerator or freezer ………… 2.00
c. Each washing machine or dryer …… 2.00
d. Each commercially used hair curling
apparatus or hair dryer ……………… 2.00
e. Each fixed-type electric fan ………… 1.00
f. Each electric typewriter, cash register
or adding machine ………………… 1.00
3. Electrical equipment or apparatus for

commercial/industrial use:
a. Each electric bell, anunciator system ……… 2.00

b. Each fire alarm unit ……………………… 1.00
c. Each arc (light) lamp ……………………… 5.00
d. Each flasher, beacon light ………………… 2.00
e. Each x-ray equipment …………………… 10.00
f. Each battery charging rectifies …………… 5.00
g. Each electric welder:
1) Up to 1 KVA/KW …………………………. 2.00
Page sixty-seven
2) Every KVA/KW or fraction thereof

in excess of 1 KVA/KW …………………….… 1.00
h. Each neon sign transformer ……………… 1.00

i. Each neon light unit ……………………… 1.00
j. Each telephone switchboard:
(PBX,PABX, TELEX machine, etc.)… 5.00
k. Each trunkine ………………………… 2.00
l. Each telephone apparatus …………… 1.00
m. Each intercom master ……………… 1.00
n. Each slave …………………………… 0.50
4. Motion Picture Projectors for Commercial Use:
a. 16mm., per unit ……………………… 30.00

b. 35 mm., per unit ……………………… 40.00
c. 70 mm., and above, per unit ………… 70.00
5. TV Cameras for commercial/industrial use:

Per unit …………………………………… 20.00
6. Motors and Controlling Apparatus:

Per unit:
a. Up to ¼ hp …………………………… 2.00
b. Above ¼ hp to 1 hp ………………… 3.00
c. Above 1 hp up to 5 hp ……………… 4.00
d. Above 5 hp up to 10 hp …………… 6.00
e. Above 10 hp up to 20 hp …………… 10.00
f. Every hp in excess of 20 hp ………… 0.50
7. Generators (AC or DC):

Per unit:
a. Up to 1 kw ………………………… 2.00
b. Above 1 kw up to 5 kw …………… 4.00
c. Above 5 kw up to 10 kw …………… 5.00
d. Above 10 kw up to 20 kw ………… 10.00
e. Every kw or fraction thereof in
excess of 20 kw …………………… 0.50
8. Transformer and Sub-Station Equipment:
a. Each transformer up to 1 KVA ……… 1.00

b. Every KVA or fraction thereof in
excess of 1KVA up to 2,000 KVA (based
on nameplate rating) ……………………. 0.50
c. Each transformer above 2,000 KVA … 1,000.00
d. Each safety switch or circuit
breaker up to 50 amperes and not
exceeding 600 volts ……………………………… 1.00
e. Each safety switch, air circuit
breaker, oil circuit breaker or
vacuum circuit breaker, other
than motor controlling apparatus,
above 50 amperes up to 100
amperes, and not exceeding
600 volts …………………………………… 2.00
f. Every 50 amperes or fraction thereof
in excess of 100 amperes ……………… 0.50
Page sixty-nine
g. Every 10,000 amperes or fraction

thereof in interrupting capacity of
every air circuit breaker, oil circuit
breaker or vacuum circuit breaker
operating above 500 volts …………… 2.00
Note: Machinery equipment and installation of utility companies

used in the generation, transmission and distribution of power
shall not be subject to Permit and Inspection fees.
9. Each temporary lighting or convenience

outlet for celebrations, ferias, or
construction purposes --------------- 0.40
10. Other electrical apparatus or appliances

not otherwise provided for in this Section:
every KW or fraction thereof ---------- 2.00
11. Temporary Current Connection:
a. Temporary Current Connection Permit shall be

issued for testing purposes only in commercial
and/or industrial establishments.
Regular fees shall be charged and collected in

accordance with the fees prescribed in this
Section.
b. If no final approval is issued withen 60 days, a

new wiring permit shall be secured and all
corresponding permit fees shall be paid.
12. Pole/Attachment Location Plan Permit:
a. Approved Pole/Location Plan Permit,

Per pole …………………………… 10.00
b. Approved Attachment Location Plan
Permit, per attachment …………… 10.00
13. Miscellaneous Fees:
1. Each union separation, alteration, reconnection or

relocation of electric meters:
a. Residential …………………… P 5.00
b. Commercial/industrial ………… 20.00
c. Institutional …………………… 10.00
2. Issuance of Mining Permit:

a. Residential …………………… 4.00
b. Commercial/industrial ………… 15.00
c. Institutional …………………… 7.00
Page seventy
SEC. 3J.10. Mechanical Permit Fee. –
(1) Refrigeration, Air Conditioning and Mechanical

Ventilation:
a. Refrigeration (cold storage), per ton
or fraction thereof ……………… 23.00
Note: Household refrigerators, freezers, fans, etc. used in

single detached, duplex or multiple family dwellings are
exempted from permit fees.
b. Ice Plants, per ton or fraction thereof

30.00
c. Package and centralized air conditioning systems:
1. Up to 100 tons, per ton …………… 40.00

2. Every ton or fraction thereof
above 100 tons …………………………… 20.00
d. Window type air conditioners,

per unit ……………… 30.00
Note: Widow type air conditioners used in single detached,

duplex or multiple family dwellings are exempted from permit
fees.
e. Mechanical ventilation, per hp or

Fraction thereof of blower or fan,
or metric equivalent …………………………… 10.00
Note: In a series of AC/REF systems located in one

establishment, the total installed tons of refrigeration shall
be used as the basis of computation for purposes of
installation/inspection fees, and shall not be considered
individually.
For evaluation purposes:
1. For Ice Making:

3.5 hp per ton, for compressors up to 50 tons capacity.
3.5 hp per ton, for compressors above 50 tons up to 200
tons capacity.
3.10 hp per ton, for compressors above 200 tons
capacity.
2. For Air Conditioning:

1.25 hp per ton, for compressors 1.2 tons up at 2.5 tons
capacity.
1.10 p per ton, for compressors above 5 tons up to 50
tons capacity.
1.00 hp per ton, for compressors above 50 tons capacity.
3. For commercial/industrial refrigeration without ice

making:
1.5 hp per ton, for compressor of 1 ton up to 5 tons

capacity.
Page seventy
1.4 hp per ton, for compressors above 5 tons up to 50

tons capacity.
1.3 hp per ton, for compressors above 50 tons capacity.
(2) Escalators and moving walks:

a. Up to lineal meters, per lineal meter
or fraction thereof …………… P 10.00
b. Every lineal meter or fraction thereof
in excess of 50 lineal meter 5.00
(3) Elevators, per units:
a. Up to 1,000 kg. capacity …………… 2,000.00

b. Above 1,000 kg. capacity …………… 2,500.00
c. Freight elevators …………… 2,500.00
d. Motor driven dumb waiters …………… 200.00
e. Construction elevators for
materials …………… 500.00
f. Car elevators …………… 2,500.00
(4) Boilers, per unit:
a. Up to 10 hp ……………… 200.00
b. Above 10 hp up to 30 hp ……………… 300.00
c. Above 30 hp up to 50 hp ……………… 400.00
d. Above 50 hp up to 70 hp ……………… 500.00
e. Above 70 hp up to 90 hp ……………… 600.00
f. Above 90 hp up to 100 hp ……………… 700.00
g. Every hp above 100 hp ……………… 2.00
Note: Boiler rating shall be computed on the basis of One (1)

sq.m. of heating surface for One (1) boiler hp.
(5) Pressurized water heaters, per unit … 100.00
Note: Pressurized water heaters used in single detach, duplex

or multiple family dwellings are exempted from permit fees.
(6) Water, pump/sewage pumps or buildings/structures used

for commercial/industrial purposes, per unit:
Per hp or fraction thereof …………… 20.00
(7) Automatic fire extinguishers, per

sprinkler head …………… 1.00
(8) Stationary stand by generating sets, per unit:
a. up to 10 hp …………… 150.00
b. above to 10 hp up to 30 hp …………… 200.00
c. above to 30 hp up to 50 hp …………… 250.00
d. above 50 hp up to 70 hp …………… 300.00
e. above 70 hp up to 90 hp …………… 350.00
f. Above 90 hp up to 100 hp …………… 400.00
Page seventy-two
g. Every hp above 100 hp …………… 1.00
(9) Compressed Air, Vacuum, Institutional and/or industrial

games, per outlet …………… 5.00
(10) Other internal combustion engines, including cranes,

forklifts, loaders, pump, mixers, compressors and the
like, not registered with the LTC:
a. up to 10 hp ……………… 100.00
b. above 10 hp up to 30 hp ……………… 130.00
c. above 30 hp up to 50 hp ……………… 160.00
d. above 50 hp up to 70 hp ……………… 190.00
e. above 70 hp up to 90 hp ……………… 220.00
f. every hp or fraction thereof
above 90 hp ……………… 1.00
(11) Pressure Vessels:

Per cu.m. or fraction therof ……………… 20.00
(12) Other machinery/equipment for commercial/

industrial use not elsewhere specified,
per hp or fraction thereof ……………… 20.00
(13) Pneumatic tubes, conveyors, monorails

for materials handling, per
lineal meter ……………… 5.00
SEC. 3J.11. Fencing Permit Fees:
1. Fences made of indigenous material and/or

barbed wire, chicken wire, hog wire ………………… Exempted
2. Fences up to 1.80 meters in height, made
of materials other than those mentioned in
Section 14.1 per lineal meter or fraction
thereof ………………… 1.00
3. Fences in excess of 1.80 meters in height, made of
materials other than those mentioned in Section 14.1 per
lineal meter or fraction thereof ………………… 1.00
SEC. 3J.12. Construction of sidewalks:
a. Up to 20 sq.m. ………………… 10.00

b. Every sq.m. or fraction thereof in
excess of 20 sq.m. ………………… 0.50
SEC. 3J.13. Paved areas intended for commercial /

industrial / social / institutional use, such as parking areas,
gasoline stations premises, skating rinks, pelota courts,
tennis and basketball courts and the like:
Per sq.m. or fraction thereof of paved

area …………………… 0.50
SEC. 3J.14. Use of streets and sidewalks as permitted

Page seventy-three
under Chapter II of the Code and Rule IX of the Implementing

Rules and Regulations:
1. Use of sidewalks:
a. Up to 20 sq.m. of sidewalk, per calendar month ……………………
P 100.00
b. Every sq.m. of fraction thereof in excess of 20 sq.m.,
per calendar month …………………………… 5.00
2. Erection of Scaffoldings occupying public areas:

a. Up to 10 lineal meters of frontage, per calendar month
………………… 60.00
b. Every lineal meter or fraction thereof of frontage in
excess of 10 lineal meters, per calendar month
5.00
SEC.3J.15. Certificates of use or occupancy:
1. Category I:
a. Buildings maid of traditional indigenous
materials as defined under Section 209
of the Code (National Building Code) ………… Exempted
b. Building costing more than P15,000.00 up
to P50,000.00 ………… 25.00
c. Building costing more than P50,000 up
to P100,000.00 ………… 50.00
d. Building costing more than P100,000 up
to P150,000.00 ………… 75.00
e. Building costing more than P150,000 up
to P250,000.00 ………… 100.00
f. Building costing more than P250,000 up
to P300,000.00 ………… 200.00
g. Building costing more than P500,000 ………… 400.00
Note: Refer to section 4 of this Article.
2. Category II:
a. Buildings costing more than P50,000.00 ………… 50.00
b. Buildings costing more than P50,000
up to P100,000.00 …………… 100.00
c. Buildings costing more than P100,000
up to P250,000.00 …………… 200.00
d. Buildings costing more than P250,000
up to P500,000.00 …………… 400.00
e. Buildings costing more than P500,000 …………… 800.00
Note: Refer to Section 4 of this Article.
3. Category III:
a. Buildings costing up to P50,000.00 …………… 30.00
b. Buildings costing more than P500,000
up to P150,000.00 …………… 75.00
c. Buildings costing more than P150,000
up to P250,000.00 …………… 150.00
d. Buildings costing more than P250,000
up to P500,000.00 …………… 300.00
Page seventy-four
a. Buildings costing more than P500,000 …………… 600.00
Note: Refer to Section 4 of this Article.
4. Category IV:
a. Buildings with floor area up to 20 sq.m. ……… exempted
b. Buildings with floor area above 20 sq.m.
up to 500 sq.m. ……… 10.00
c. Buildings with floor area above 500 sq.m. up
to 1,000 sq.m. sq.m. up to 500 sq.m. ……… 15.00
d. Buildings with floor area above 1,000 sq.m. up
to 5,000 sq.m. ……… 20.00
e. Buildings with floor area above 5,000 sq.m. up
to 10,000 sq.m. ……… 50.00
f. Buildings with floor area above
10,000 sq.m. ……… 100.00
5. Category V:
a. Garages, carports, balconies, terraces, lanais and the
like:
50% of the rate of the principal building, according to

Category (See Sections 18.1 to 18.3 above).
b. Aviaries, aquariums, zoo structures and the like:
Same rates as for Category IV. (See Section 15.4 above)
SEC. 3J.16. Ancillary Structures:
1. Bank and Records Vaults, per cu.m. of

interior volume ……… 1.00
2. Swimming pools, per unit

a. residential ………… 5.00
b. commercial/industrial ………… 15.00
c. social/institutional ………… 10.00
d. improvised swimming pools made of
materials listed under Sec. 9.2
of this Article: 50% of the above rates.
3. Swimming pool shower rooms/locker rooms:

per unit
a. residential ………… 5.00
b. commercial/industrial ………… 15.00
c. social/institutional ………… 10.00
4. Towers, per unit:

Self-Supporting Trilon (Guyed)
a. residential …… exempted exempted
b. commercial/industrial 20.00 10.00
c. social/institutional 10.00 5.00
Page seventy-five
5. Commercial/Industrial Storage:
Silos, per unit ………… 20.00
6. Smokestacks, per unit ………… 10.00
7. Chimneys, per unit …………… 5.00
8. Commercial/Industrial Fixed Ovens/unit …………… 5.00
9. Industrial Kiln/Furnace, per unit ……………… 10.00
10. Reinforced Concrete Tanks, per unit:

a. Residential:
up to 2 cu.m. …………………… Exempted
above 2 cu.m. …………………… 5.00
b. Commercial/industrial …………………… 20.00
c. Social/institutional …………………… 10.00
11. Steel Tanks, per unit:

a. Residential –
up to 2 cu.m. …………………… exempted
above 2 cu.m. …………………… 5.00
b. Commercial/industrial –
above ground …………………… 20.00
underground …………………… 15.00
c. Social/institutional …………………… 10.00
12. Booths, kiosks, platforms, stages and

the like …………………… 5.00
SEC. 3J.17. Change in use/occupancy:
Every sq.m. or fraction thereof of area

affected ………………… 2.00
SEC. 3J.18. Certificates of Occupancy for

buildings/structures completed prior to effectivity of the NBC:
Note: The National Building Code (PD 1096) became effective on

February 19, 1977.
1. Category I:
a. Indigenous dwelling and houses of mixed

materials having an area not exceeding
40 sq.m. for which application are filed
within the 2-year period specified in
Annex ―A-3‖ of Rule II …………………… exempted
b. Indigenous dwellings and houses of mixed
materials having an areas not exceeding
40 sq.m. for which applications are filed
after the 2-year period …………………… 25.00
*The 2-year grace period expires on October 23, 1980.

Page seventy-five
c. Buildings with an area above 40 sq. m.

up to 100 sq.m. ………………… 50.00
d. Buildings with an area above 100 sq.m.
up to 200 sq.m. ……………… 75.00
e. Buildings with an area above 200 sq.m.
up to 300sq.m. …………… 100.00
f. Buildings with an area above 300 sq.m.

up to 500 sq.m. …………… 200.00
g. Buildings with an area above 500 sq.m.
up to 300 sq.m. …………… 400.00
2. Category II:
a. Buildings with an area up to 5,000 sq. m. ………… 50.00
b. Buildings with an area above 5,000 sq.m.
up to 10,000 sq.m. ………… 100.00
c. Buildings with an area above 10,000 sq.m.
up to 20,000 sq.m. ………… 200.00
d. Buildings with an area above 20,000 sq.m.
up to 30,000 sq.m. ………… 400.00
e. Buildings with an area above 30,000 sq.m. ………… 800.00
3. Category III:
a. Buildings with an area up to 5,000 sq.m. . …………………………….
30.00
b. Buildings with an area above 5,000 sq.m. up to 10,000
sq.m. ………… 75.00
c. Buildings with an area above 10,000 sq.m. up to 20,000
sq.m. ………… 150.00
d. Buildings with an area above 20,000 sq.m. up to 30,000
sq.m. ………… 300.00
e. Buildings with an area above 30,000 sq.m. ………………………………
600.00
SEC.3J.19. Annual Inspection Fees. – Annual Building

Inspection Fees shall be collected by the Building Official at
the following rates:
1. Category I –
a. Single detached dwelling units and duplexes ……… Exempted

b. If the owner requests building inspection
the fee for each of the services enumerated
below is ……… 50.00
1. Land Use Conformity
2. Architectural presentability
3. Structural Stability
4. Sanitary and Health requirements
5. Fire resistive requirements
2. Category II –
Commercial (excluding amusement houses and

Page seventy-seven
SP Ord. 894-92 cont’d
gymnasiums), industrial, social and institutional buildings

with assessed value of:
a. Up to P1 million ………………… 50.00

b. above P1 million up to P5 million 100.00
c. above P5 million up to 10 million 200.00
d. above P10 million up to 50 million 300.00
e. above P50 million up to 100 million 400.00
f. above P100 million ……………… 500.00
3. Amusement houses, Gymnasia and the like:

a. First class cinematographs or theaters ………… 500.00
b. Second class cinematographs or theaters ……… 300.00
c. Third class cinematographs or theaters ………… 200.00
d. Grandstand/Bleachers ………… 500.00
e. Gymnasia and the like ………… 300.00
*Gymnasia, grandstand, bleachers,

concert halls, little theaters and
the like, that are integral parts of
a school, college or university
complex shall be charged in
accordance with Section 3J.19.1.2.
4. Sanitary/Plumbing Inspection Fees:

a. Every inspection during construction ……… 2.00
b. Annual inspection of sanitary/
plumbing system ……… 7.50
5. Electrical Inspection Fees:
a. Every inspection trip during construction …… 2.00

b. Annual inspection fees are the same as
corresponding installation fees
prescribed under Section 3J.09 of this Code.
Note: Category I buildings are exempt from annual Inspection.
6. Annual Mechanical Inspection Fees:
Note: See Note under Section 3J.10 of this Code.
a. Refrigeration and Ice plant, per ton –

Up to 100 tons capacity ………… 10.00
above 100 tons up to 150 tons ………… 8.00
every ton or fraction thereof above
500 tons ………… 2.00
Note: Household refrigerators, freezers, fans, etc. used in

Page seventy-eight
single detached duplex or multiple family dwellings are

exempted from annual inspection.
b. Air conditioning system:

1) Window type air conditioners,
per unit …………… 15.00
2) Package or centralized air conditioning
systems:
First 100 tons, per ton ………… 10.00
Above 100 ton up to 150 tons, per ton ……… 8.00
Above 150 ton up to 300 tons, per ton ………… 6.00
Above 300 ton up to 500 tons, per ton …… 4.00
Every ton or fraction thereof above
500 ns ……… 2.00
c. Mechanical ventilation, per unit:

Up to 1 hp ……………… 5.00
Above 1 hp up to 5 hp ……………… 10.00
Above 5 hp up to 10 hp ……………… 20.00
Above 10 hp up to 20 hp ……………… 40.00
Above 20 hp ……………… 60.00
d. Elevators, per unit
1) Passengers elevators:
First landings ……………… 200.00
Each landing above 5th landing ……………… 10.00
2) Freight elevators ……………… 150.00
3) Motor driven dumbwaiters ……………… 20.00
4) Construction elevators for
materials ……………… 150.00
5) Car elevators ……………… 200.00
Note: Additional floor stops/landings shall be inspected and

charged in accordance with the above rates.
e. Boilers:
Up to hp ……………… 150.00
Above 10 hp up to 30 hp ……………… 200.00
Above 30 hp up to 50 hp ……………… 250.00
Above 50 hp up to 70 hp ……………… 300.00
Above 70 hp up to 90 hp ……………… 350.00
Above 90 hp up to 100 hp ……………… 400.00
Every hp in excess of 100 hp ……………… 2.00
Note: Boiler ratings shall be computed in the basis of one (1)

sq. m. of heating surface for one (1) boiler hp:
f. Pressurized water heaters, per unit ………… 50.00
Note: Pressurized water heaters used in single detached or

duplex family dwellings are exempt from inspection.
g. Automatic fire extinguishers, per

sprinkler head …………… 0.50
Page seventy-nine
h. Water pump and sewage pumps for buildings/structures

for commercial/industrial purposes, per unit:
Up to 1 hp ……………… 5.00
Above 1 hp up to 3 hp ……………… 15.00
Above 3 hp up to 5 hp ……………… 30.00
Above 5 hp up to 10 hp ……………… 40.00
Above 10 hp up to 20 hp ……………… 50.00
Above 20 hp up to 30 hp ……………… 60.00
Above 30 hp up to 40 hp ……………… 70.00
Above 40 hp up to 50 hp ……………… 80.00
Above 50 hp up to 60 hp ……………… 90.00
Above 60 hp up to 70 hp ……………… 100.00
Above 70 hp up to 80 hp ……………… 110.00
Above 80 hp up to 90 hp ……………… 120.00
Every hp or fraction thereof above
90 hp ……………… 1.00
Note: Water pump and sewage pump used in single detached or

duplex family dwellings are exempt from inspection.
i. Standby generating sets, per unit:

Up to 10 hp ……………… 20.00
Above 10 hp up to 30 hp ……………… 40.00
Above 30 hp up to 50 hp ……………… 30.00
Above 50 hp up to 70 hp ……………… 80.00
Above 70 hp up to 90 hp ……………… 100.00
Above 90 hp up to 100 hp ……………… 120.00
Every hp or fraction thereof
above 100 hp ……………… 1.00
j. Other Internal Combustion Engines, including Cranes,

Forklifts, Leaders, Pumps, Mixers, Compressors, and the
like, per unit:
Up to 10 hp ……………… 40.00
Above 10 hp up to 30 hp ……………… 70.00
Above 30 hp up to 50 hp ……………… 100.00
Above 50 hp up to 70 hp ……………… 130.00
Above 70 hp up to 90 hp ……………… 160.00
Above 90 hp up to 100 hp ……………… 190.00
Every hp or fraction thereof above
100 ……………… 1.00
k. Other machinery and/or equipment for

commercial/industrial use not elsewhere specified, per
unit:
Up to 1/2 hp ……………… 3.00
Above 1/2 hp up to 1 hp ……………… 10.00
Above 1 hp up to 3 hp ……………… 20.00
Above 3 hp up to 5 hp ……………… 30.00
Above 5 hp up to 10 hp ……………… 40.00
Above 10 hp up to 20 hp ……………… 50.00
Above 20 hp up to 30 hp ……………… 60.00
Above 30 hp up to 40 hp ……………… 80.00
Above 40 hp up to 50 hp ……………… 100.00
Above 50 hp up to 70 hp ……………… 140.00
Above 70 hp up to 80 hp ……………… 160.00
Page eighty
Above 80 hp up to 90 hp ……………… 180.00

Above 50 hp up to 70 hp ……………… 200.00
Every hp or fraction thereof ……………… 1.00
7. Pressure Vessels,
per cu. m. or fraction thereof ……………… 15.00
8. Pneumatic tubes, Conveyors, Monorails

for materials handling, per lineal
meter or fraction thereof ……………… 1.00
9. Testing/Calibration of pressure gauge

per unit ……………… 10.00
10. Gas Meters:

Each gas meters tested, proved and sealed:
Up to 10 lights ……………… 6.00
Above 10 lights up to 50 lights ……………… 8.00
Above 50 lights up to 100 lights ……………… 12.00
Above 100 lights ……………… 20.00
11. Every inspection of mechanical rides

used in amusement centers of fairs,
such as ferris wheels, merry go-rounds,
roller coaster and the like, per unit ……………… 10.00
SEC. 3J.20. Sign Permit Fees:
1. Erection of supports of any signboard,

board, marquee and the like:
Up to 4 sq. m. of signboard area ……………… 50.00

Every sq. m. or fraction thereof in
excess of 4 sq.m. ……………… 10.00
2. Installation Permit Fees:

Per sq.m. of display surface or fraction thereof –
a. Neon ……………… 15.00

b. Illuminated ……………… 10.00
c. Others ……………… 6.00
d. Painted – on ……………… 4.00
Note: Signs not exceeding 0.20 sq. m. of display surface,

and/or temporary signs for charitable, religious and civic
purposes are not required to obtain a permit.
Fees for the electrical parts of signs are found in

Sections 12.1 and 12.3 of this Rule.
3. Annual Renewal Fees:

Per sq.m. of display surface or fraction thereof –
a. Neon signs ……………… 15.00

Provided that the minimum fee
shall be ……………… 60.00
Page eighty-one
b. Illuminated signs ……………… 7.50

Provided, that the minimum fee
shall be ……………… 30.00
c. Others ……………… 4.00
shall be ……………… 20.00
d. Painted-on signs ……………… 10.00
shall be ……………… 10.00
SEC. 3J.21. Certifications:
1. Certified true copy of building permit ………… 2.00

2. Certified true copy of Certificate
of Occupancy ………… 2.00
3. Issuance of Certificate of Damage ………… 2.00
of Damage ………… 2.00
5. Certified true copy of Electrical
Certificate ………… 2.00
6. Issuance of Certificate of Gas Meter
Installation ………… 6.00
of Operation ………… 2.00
SEC. 3J.22. Exemption. –
1. Construction/addition/renovation/alteration of
traditional indigenous family dwelling units as defined
under Section 209 of the National Code.
2. Construction/addition/renovation/alteration of public
buildings. For purposes of this Article the term ―public
Building or Structure‖ refers to any building owned,
occupied and operated by regular and/or specialized
agencies or offices performing purely governmental
functions.
3. Construction/addition/renovation/alteration introduced or
undertaken by the National Housing Authority on
Government owned tenement houses and other housing units
while the title of the lot is still under the name of the
government.
4. Reconstruction of building or structures damaged or

destroyed by typhoons, fires, earthquakes or other
calamities, provided that the cost of such reconstruction
shall not exceed twenty percent (20%) of the original
construction cost based on the schedule of rates provided
in this article and that an application therefor is filed
with the Building Official together with the Certificate
of Damage which shall be obtained from the Office of the
Building Official not later than Thirty (30) days after
the occurrence of such calamity.
5. Construction of buildings or structures by civic

organizations, charitable institutions to be donated to
the government of public use.
Page eighty-two
6. Construction/addition/renovation/alteration/repair of
buildings/structures and/or electrical
equipment/installations owned by electric coop
organization and operating pursuant to PD 269. However,
individual household members of such cooperatives are not
exempt.
SEC. 3J. 23. Penalties. –
1. A surcharge of 100% shall be imposed and collected from

any person who shall construct, install, repair, alter
or cause any change in the occupancy of any building or
parts or appurtenances thereto without any permit.
2. All inspection fees shall be paid within 30 days from

the prescribed date, otherwise a surcharge of 25% shall
be imposed.
3. Administrative fines, penalties and/or surcharges for

various violations of the Code are prescribed under
Sec. 8 to 10 of Rule VIII of the National Building
Code.
Page eighty-three
CHAPTER IV – SERVICE FEES
Article A – Secretary’s Fees
SEC. 4A.01. Imposition of Fees. – The City of Butuan

shall collect the following fees and charges, for the issuance
of copies of official records and documents, at the rates not
exceeding those enumerated hereunder:
1. For every 100 words or fraction thereof

typewritten (not including the certificate
and any notation) ……………… P 1.00
2. Where the copy to be furnished is in a
printed form, in whole or in parts,
for each page (double this fee if there
are two pages in a sheet) ……………… 2.00
3. For each certificate of correction
(with seal of office) written on the
copy or attached thereto) ……………… 2.00
4. For certifying the official act of the
City Judge or other certificate
(Judicial), with Seal ……………… 2.00
5. For certified copies of any paper, records,
decrees, judgment or entry of which any
person is entitled to demand and receive
a copy (in connection with judicial
proceedings), for each 100 words ……………… 1.00
6. Xerox copy of copy produced by
copying machine, per page ……………… 2.50
7. Photo copy, per page ……………… 5.00
SEC. 4A.02. Exemption. – For copies furnished to other

bureau, offices and branches of the government for official
business (except those copies required by the court at the
request of litigants, in which case charge should be made in
accordance with the above schedule) is exempted.
SEC. 4A.03. Time of Payment. – Payment is made at the

Office of the City Treasurer, upon the issuance of the copies
of officials records and documents.
Article B – Local Registry fees
SEC. 4B.01. Imposition of Fees.
a) Under the existing Local Civil Registry Law,

Page eighty-four
new born babies shall be registered within

thirty (30) days from birth ……………… P 2.50
b) Marriage Fees -
1. Seminar on Family Planning ……………… 15.00

2. Application Fee ……………… 10.00
3. License Fee ……………… 2.00
4. Solemnization Fee …………… 7.50
c) Registration fees on Civil Status of persons:
1. For registration of Legitimation ……………… 22.50

2. Annulment of Marriage ……………… 22.50
3. Per registration of an adoption ……………… 5.00
4. Legal Separation Fee ……………… 22.50
5. Naturalization ……………… 45.00
6. Re-registration of election
of citizenship ……………… 45.00
7. Per registration of a change
of name ……………… 7.00
8. Per registration of other lawful
matters within the competence
of the Local Civil Registrar
not herein provided ……………… 10.00
9. Per certified copies of any
documents for each copy of
100 words ……………… 1.50
d) Other Local Registry Fees –
1. Burial Permit Fee ……………… 1.00

2. Fee for exhumation of
Cadaver (Body) ……………… 10.00
3. Transfer of Cadaver (Body) from one
cemetery to another within the City
of Butuan to other place ……………… 10.00
SEC. 4B.02. Exemption. – The above fees shall not be

collected in the following cases:
a) Issuance of certified copies documents, papers or

registration for official use at the request of a
competent court of other government agency or agencies.
b) Issuance of certified copies of birth certificate of
children reaching school age, when such certificate are
required for admission to the primary grades of the
public schools.
c) Exhumation in an area to be utilized for any government
project and for purposes of criminal investigation.
SEC. 4B.03. Time of Payment. – Fees shall be collected

immediately upon the issuance of the documents needed and shall
be paid at the City Treasurer’s Office.
SEC. 4B.05. Administrative Provision. – Provision of

existing city ordinances inconsistent herewith are hereby
repaired and/or modified accordingly.
SEC. 4B.06. Penalty. –

Page eighty-five
a) For late registration of birth, there is hereby imposed

an administrative fine in accordance with the following
schedules:
1.Registration after thirty (30) days but

not beyond sixty (60) days from birth ……………… P 3.00
2.Registration after sixty (60) days
from birth ……………… 4.50
3.Registration after ninety (90) days but

not beyond One Hundred Twenty (120)
days from birth ……………… 7.00
4.Registration after One Hundred Twenty
(120) days but not beyond One Hundred
Eighty (180) days from birth ……………… 8.50
5.Registration after One Hundred Eighty (180) days but
not beyond One year from birth ……………… 12.50
PROVIDED, HOWEVER, that registration after One Year shall

be subjected to an additional penalty of Three (P3.00) Pesos
per year, and a fraction of a year shall be considered as One
Year for the purpose of computing this additional penalty.
b) For fees mentioned in sub-sections 4B-01.b, 4B.01.c and

4B.01.d:
1.First Offense, fine ……………… P 5.00

or imprisonment of 15 days
2.Second Offense, fine ……………… 100.00
3.Third Offense, fine ……………… 200.00
Article C – Police Clearance Fees
SEC. 4C.01. Imposition of Fees. – For each clearance

issued by the Police Department, per certificates issued:
1.For employment, scholarship, study

grants and other purposes, not
hereunder specified ……………… P 3.00
2.For firearms permit application ……………… 30.00
3.For change of name ……………… 20.00
4.For passport or visa
application for abroad ……………… 40.00
5.For application for
Filipino citizenship ……………… 150.00
SEC. 4C.01. Time of Payment. – Fee shall be paid at the

City Treasurer’s Office, an Official Receipts shall be
presented to the office concerned before issuance of the
documents needed.
Page eighty-six
Article D – Health Certificate and Sanitary

Inspection Fee
SEC. D.01. Imposition of Fees. – All businesses,

commercial, industrial or agricultural establishments,
including houses, accessories and building for rent, shall
secure sanitary inspection certificates for the purposes of
supervision and enforcement of existing rules and regulations
governing sanitation and the safety of the public upon payment
to the City Treasurer the following annual fees, to be paid by
the operator or in case of corporation, the general manager or
person responsible for its management.
a) Manufactures, procedures, laundry shops,

laboratories, hardwares, stores,
shopping centers, warehouses,
private hospitals and clinics and
private schools ……………… P 20.00
b) Amusement places such as theaters,

sauna bath, cockpit and other
establishments ……………… 15.00
c) Importer, Exporter and Wholesaler ……………… 10.00
d) Public eating places:

1. Restaurant ……………… 30.00
2. Refreshment Parlor and
Luncheonette ……………… 20.00
3. Carenderia ……………… 10.00
4. Other eating places ……………… 5.00
e) Hotels, motels, tavern, inn,

lodging/Boarding houses:
1.Hotels and Motels ……………… 30.00

2.Tavern, inn, lodging and boarding houses 10.00
f) Establishment offering services such

as welding shop, vulcanizing shop,
repair shop, barber shop, printer,
publisher, tailor shop, and
etc. similar establishment ……………… 10.00
g) Apartment houses for rent ……………… 5.00
h) Retailer and other establishments not included

in the above ……………… 5.00
All persons required by existing ordinances to secure

health certification from the office of the City Health Officer
shall pay an Annual Fee of Five (P5.00) Pesos to the City
Treasurer.
SEC. 4D.02. Time of Payment. – Payment is made at the

Office of the City Treasurer complying the Annual Fees hereof.
Page eighty-seven
SEC. 4D.03. Administrative Provision. – Provision of

existing city ordinances or parts thereof inconsistent herewith
are hereby repealed, amended and/or modified accordingly.
SEC. 4D.04. – Penalty. – Any person or persons who

violates any provisions hereof not otherwise covered by any
specific penalty shall be punished by a fine of not exceeding
Five Hundred (P500.00) Pesos or imprisonment of Six (6) Months
or both at the discretion of the court.
Article E – Sanitary Permit Fee
SEC. 4E.01. Imposition Fees. – There shall be levied and

collected for every sanitary permit issued by the Office of the
City Health Officer or any of its authorized representatives an
annual fee of P2.50.
SEC. 4E.02. Time of payment. – Payment shall be made

prior to the issuance of the Mayor’s Permit, on or before of
the 20th day of January of each year.
SEC. 4E.03. Place of Payment. – Payment is made at the

Office of the City Treasurer.
SEC. 4E.04. Administrative Provisions. – It shall be

unlawful for any person to engage in any business without first
providing himself or his establishment with asanitary permit.
SEC. 4E.05. Penalty. – Any person or persons who

violates any provision herein shall be punished by a fine of
not exceeding Five Hundred (P500.00) Pesos or imprisonment of
not exceeding Six (6) months or both at the discretion of the
Court.
Article F – Service Charge for Garage Collection
SEC. 4F.01. Imposition Fees. – The City of Butuan shall collect

the following annual fees and charges, among others forthe
issuance of the certificate of payment for garbage collection
service in accordance with the following schedule:
1. Candle Floor wax or soap factory –
a) with machinery ……………… P 150.00

b) without machinery ……………… 80.00
2. Manufacture of paint, pests, ink, dyes and other

similar products –
a) with machinery ……………… 150.00

Page eighty-eight
3. Manufacture of cooking oil and milk –
a) With production capacity of 1,000

or gallons per day ……………… 200.00
b) with production capacity of less
than 1,000 gallons per day ………………… 150.00
4. Manufacture of sausage, hotdog, margarine,

lard, cheese and the like –

5. Manufacturing of coffee, chocolate,

candies, desserts and the like –

6. Manufacture of biscuits, cookies

and other bakery products –
a) with 7 or more ovens ……………… 200.00

b) with 5 to 6 ovens ……………… 150.00
c) with 3 to 4 ovens ……………… 100.00
d) with I oven ……………… 50.00
7. Manufacture of Pharmaceutical products –

8. Manufacture of perfumeries, hair tonics,

hair pomade, lipsticks, cosmetics,
and other similar products –

9. Manufacture of batteries for motor

vehicles charging and recharging
batteries ……………… 200.00
10. Manufacture of neon lights ……………… 100.00
11. Manufacture of wooden boxes, furniture

and beds –

12. Manufacture of chopsticks, toothpicks,

and the like and wood-treating plants …… 300.00
13. Manufacture of shoes –

Page eighty-nine
14. Manufacture of mattresses –

15. Manufacture of vehicles drawn by animals –
a) with machinery ………………… 100.00

b) without machinery ………………… 50.00
16. Repair Shops –
a) Repair and construction of bodies

of motor vehicles ……………… 250.00
b) Auto motor repair shop ……………… 150.00
c) Electrical appliances and
apparatus rewinding ……………… 75.00
d) Piano and office equipments ……………… 50.00
e) Other repair shops ……………… 40.00
17. Iron works and blacksmith shops
a) with machinery, apparatus and forges … 75.00

b) without machinery, apparatus and forges … 40.00
18. Machine shops for repair or manufacture of

electrical or mechanical parts
a) With more than 10 lathes ……………… 200.00

b) With 5 to 10 lathes ……………… 120.00
c) With less than 5 lathes ……………… 75.00
19. Foundries –
a) with production capacity of over

10,000 kilos a day ……………… 500.00
b) with production capacity of 5,000
to 10,000 kilos a day ……………… 400.00
c) with production capacity of less
than 5,000 a day………………………………………………………….. 300.00
20. Welding shops –
a) with machinery run by electricity ……………… 75.00

b) with machinery run by manpower ……………… 40.00
21. Lithographer, engraver, photo-engraver –

22. Tinsmith ……………… 75.00
23. Photo studios or establishments –
a) With one or more gallery, having one

or more camera with enlargement ……………… 75.00
b) with one gallery and one photo camera ………… 40.00
Page ninety
24. Manufacture of matches ……………… 300.00
25. Manufacture of bottle of aerated water,

soft drinks –
a) With 20 or more corking

machines ……………… 300.00
b) With 11 to 19 corking machines ……………… 200.00
c) With 5 to 10 corking machine ……………… 150.00
d) With less than 5 corking
machines ……………… 100.00
26. Distillery, rectifiers, compounders,

cigars and cigarettes manufacturer ……………… 400.00
27. Manufacture of mirrors and art glassware –

28. Manufacture of playing cards ……………… 75.00
29. Manufacture of bagoong, patis and vinegar –

30. Manufacture of eyeglasses ……………… 75.00
31. Manufacture of miki, bejon, misua and other similar

products
a) With machinery ……………… 150.00

32. Manufacture of bricks, tiles and other similar

products –

33. Manufacture of ice cream or ice drop ……… 100.00
34. Ice factory ……………… 200.00
35. Drying and curing fish/meat ……………… 100.00
36. Tanneries ……………… 100.00
37. Assaying laboratory ……………… 100.00
38. Repackers –
a) Food products ……………… 100.00

b) Non-food products ……………… 75.00
39. Cold Storage –
a) with capacity of more than 50 cu.m. …… 300.00

b) with capacity of 25 but not exceeding
50 cubic meters ………………………… 200.00
Page ninety-one
c) with capacity of 10 but not

exceeding 25 cubic meters ……………… 100.00
d) with capacity of less
than 10 cu.m. ……………… 75.00
40. Gasoline Stations and other storage

of combustible materials ……………… 100.00
41. Tailoring, dress, and beauty

parlors shops ……………… 40.00
42. Printing Shops ……………… 40.00
43. Night Clubs –
a) those operating day and night ……………… 200.00

b) those operating night only ……………… 100.00
44. Clubs –
a) furnishings lodging, food and alcoholic

drinks to their members ……………… 100.00
b) furnishing alcoholic drinks but no food
and lodging ……………… 75.00
45. Bowling halls, billiard, pool, etc, establishment –
a) Each bowling hall with billiard,

pool, etc. ……………… 150.00
b) Each bowling hall without
billiard, pool ……………… 80.00
c) billiard, pool only ……………… 60.00
46. Bars ……………… 120.00
47. Cabaret and Dance Halls –
a) With eating establishment ……………… 120.00

b) Without eating establishment ……………… 80.00
48. Theaters and Cinematographs –
a) With seating capacity of more than

2,000 persons ……………… 300.00
b) with seating capacity of 1,000 or more
but not exceeding 2,000 persons ……………… 200.00
c) with seating capacity of less than 1,000
persons ……………… 150.00
49. Cockpit ……………… 200.00
50. Each group amusement rides, shows

exhibition for each day or night
of operation ……………… 40.00
51. Sawmill, Plywood/Veneer Factory and lumberyards –
a) Sawmill/plywood or veneer factory –

1. with machinery over 500 horse power ……… 500.00
2. with machinery from 201 to
500 horsepower ……………… 400.00
Page ninety-two
3. with machinery from 101 to 200

horsepower ……………… 300.00
b) Lumberyards (without sawmill) –
1. with yard space of more than 1,500

sq.m. ……………… 300.00
2. with yard space of 1,001 to 1,500
sq. m. ……………… 200.00
3. with yard space of 501 to 1,000
sq. meters ……………… 150.00
4. with yard space of 101 to 500 sq.m….. 100.00
5. with yard space of 100 or less sq. m. 80.00
52. Laundry establishment –

53. Undertakers, funeral parlors –
a) with embalming establishment and

depositing of corpses ……………… 80.00
b) rendering funeral services only ……………… 40.00
54. Pawn brokers ……………… 100.00
55. Barber Shops –
a) With more than 10 mechanical chairs ………… 40.00

b) With less than 10 mechanical chairs ………… 30.00
56. Hotels, motels, inns, lodging/boarding houses, and

dormitories –
a) having more than 80 rooms for guest or

having accommodations for more than 50
persons ………………………… 200.00
b) having more than 30 rooms but not
exceeding 80 rooms for guest or having
accommodations for more than 30 persons
but not exceeding 50 ……………… 120.00
c) having 30 rooms or less or having
accommodations of 30 persons or less……… 80.00
57. Warehouses –
a) with floor area of more than 1,000 sq.m.…… 300.00

b) with floor area of 500 to 1,000 sq.m. … 250.00
c) with floor area of less than 500 sq.m.… 150.00
58. Restaurants, panciterias, carenderias, cafeterias,

food caterers, refreshment parlors or any public eating
place with an annual gross receipt for the preceding
calendar year –
Page ninety-three
a) Over P200,000 ……………… 300.00

b) P160,000 or over but less than P200,000 250.00
c) P120,000 or over but less than P160,000 150.00
d) P80,000 or over but less than P129,000… 100.00
e) P40,000 or over but less than P 80,000… 80.00
f) P20,000 or over but less than P 40,000… 60.00
g) Less than P20,000 ……………… 40.00
59. Groceries, supermarket, department stores,

general merchandise stores, hardwares and
auto supplies, automotive, heavy equipment,
and office equipment dealers with gross
receipts for the proceeding calendar year –
a) Over P1,000,000 ……………… 500.00

b) P600,000 or over but less than P1,000,000… 400.00
d) P80,000 or over but less than P200,000… 200.00
e) P40,000 or over but less than P80,000…… 100.00
f) P20,000 or over but less than P40,000…… 80.00
g) Less than P20,000 ……………… 40.00
60. Sari-sari stores (stores with capital of not

more than P2,000.00) –
a) Located on the corner of the streets……… 20.00

b) Located between street corners ……………… 15.00
c) Located in the interior ……………… 10.00
61. Stallholders in public & public markets –
a) stall dealing in fruits, vegetables,

sari-sari and grocery business ……………… 20.00
b) stall dealing in other lines of business 10.00
62. Private markets and/or talipapa –
a) with an area of over 2,500 sq. m. ……………… 500.00

b) with an area of over 1,500 sq. m. but less
than 2,500 sq.m. ……………… 350.00
c) with an area of over 650 sq.m.but less
than 1,500 sq.m. ……………… 250.00
d) with an area of less than 650 sq.m.………… 150.00
63. Manufacture of paper, paper products, cardboard and

the like, shirts, pants, clothes, textile mills,
manufacture of threads, ropes, braids, knots or
rewinders, knitting mills, printing presses, with gross
receipts, in the preceding calendar year –
a) Over P1,000.00 ……………… 600.00

b) P600,000 or over but less than P1,000,000…… 450.00
d) P80,000 or over but less than P200,000…… 200.00
e) P40,000 or over but less than P80,000…… 150.00
f) P20,000 or over but less than P40,000…… 100.00
g) less than P20,000 …………………………………………….. 80.00
Page ninety-four
64. Banks, banking institutions, insurance

companies, investment and financing houses,
savings and loans associations for every
branch thereof ……… 200.00
65. Office other than the preceding ……………… 40.00
66. Building owners with office rooms to let rent or

lease –
a) More than 100 rooms ……………… 100.00

b) 25 rooms or over but less than 100 ……………… 80.00
c) 25 rooms or over but less than 75 ……………… 60.00
d) 25 rooms or over but less than 50 ……………… 40.00
e) less than 25 rooms ……………… 30.00
67. Private universities, colleges, secondary,

vocational and/or special courses schools –
a) semestral enrollment or over 20,000 ……………… 500.00

b) 15,000 enrollment but less than 20,000 ………… 300.00
c) 10,000 enrollment but less than 15,000 ………… 200.00
d) 5,000 enrollment but less than 10,000 ………… 100.00
e) 2,500 enrollment but less than 5,000 ………… 80.00
f) 1,000 enrollment but less than 2,500 ………… 60.00
g) less than 1,000 enrollment ………… 40.00
68. Private hospitals, clinics, maternity hospitals and

the like –
a) With bed capacity of over 200 persons ……………… 300.00

b) 150 bed capacity or more but less than 200…… 200.00
c) 100 bed capacity or more but less than 150…… 100.00
d) 75 bed capacity or more but less than 100……… 80.00
e) less than 75 bed capacity ……………… 60.00
69. Arrastre and stevedoring services ……………… 300.00
70. Residential houses and apartments –
a) with assessed value of more than P20,000……… 20.00

b) with assessed value of P10,000 or more but
less than P20,000 ……………… 15.00
c) with assessed value of P5,000 or more but
less than P10,000 ……………… 10.00
d) with assessed value of P2,500 or more but
less than P5,000 ……………… 8.00
e) with assessed value of less than P2,500……… 5.00
71. Bus/jeep, terminal garage –
a) with capacity of more than 30 vehicles …… 400.00

b) with capacity of 31 to 50 vehicles …… 300.00
c) with capacity of 21 to 30 vehicles …… 200.00
d) with capacity of 20 vehicles or less …… 100.00
72. All other business and trades not
enumerated herein ……………… 40.00
Page ninety-five
SEC.4F.02. Time of Payment. – Payment is made on or

before the 20th of January of each year.
SEC. 4F.03. Place of Payment. – The Taxpayer shall pay

his fee at the City Treasurer’s Office.
SEC. 4F.04. Administrative Provisions. –
a) All persons or entitles conducting, maintaining,

operating or engaged in any of the business, trade
or occupation enumerated in sub-section 4F.01-a, and
all owners or administrators of private residential
houses, having assessed valuation as enumerated in
sub-section 4F.01-b of this Article shall be
required to secure from the City Treasurer a
certificate of payment for garbage collection
service.
b) Application, contents of – All persons required to

secure the certificate of payment for garbage
collection service shall file with the City
Treasurer an application in writing on the form
prescribed, for the purpose. Said application shall
contain the name, nature of the business or trade,
capital invested and the location of the same. When
the application is for residential houses, it shall
state the type, assessed value, name of owner or
administrator and location of the same.
c) Any person or entity engaged in two or more

business, trades or occupations located in one fee
only; that which is the higher or the highest, as
prescribed herein.
d) Any person or entity whose business trade,

occupation and/or residential house is located or a
place nor accessible to the collection of refuse,
and where neither refuse incinerator service nor any
refuse collection and disposal service of whatever
nature us being rendered by the City shall be
exempted from the payment of the annual fee for
which a certificate of payment is required as herein
provided, in which case a certificate to that effect
is issued by the garbage collection section of the
City Engineer’s Office.
SEC. 4F.05. Penalty. – Any person or persons who violate

any provision herein shall be punished by a fine of not
exceeding Five Hundred (P500.00) Pesos or imprisonment of not
exceeding Six (6) months or both at the discretion of the
court.
Page ninety-six
CHAPTER V
Article A – Collection and Accounting of City Revenue
SEC. 6A.01. Collection of City Revenues – The collection

of all municipal taxes, fees and charges imposed in this Code
shall be the responsibility of the City Treasurer and his
deputies and shall in no case be delegated to any other person.
Unless otherwise provided in this Code or under existing

laws, ordinances or decrees, the City Treasurer is authorized,
subject to the approval of the City Mayor to promulgate rules
and regulations for the proper and efficient administration
and collection of taxes and fees herein imposed.
SEC. 6A.02. Accounting of City Revenues. – Unless

provided by law or ordinances, taxes, license, tax and other
charges, fined, costs and forfeiture and other precuniary
liabilities shall accrue to the General Fund of the City.
A. Extent of Municipal Lien. – Taxes and fees constitute

liens in favor of the City, superior to all liens in
favor of private parties; not only upon the specific
property subject to the charge but also upon all
properties with respect to which the charged is
imposed and upon all property rights therein.
B. Examination of Books of Accounts and pertinent records

of businessmen -
1) To ensure the effective enforcement and collection

of taxes, fees and charges provided in this
Ordinances, the City Treasurer, may, by himself or
through any of his deputize duly authorized in
writing, examine the books, accounts and other
pertinent receipts of any persons, partnership,
corporation or associations doing business within
his jurisdiction to verify, assess and collect the
true and correct amount of taxes due from the
taxpayer concerned. Such examination shall be made
during regular business hours, not oftener than
once every year for each business establishments.
Any examination conducted pursuant to the
provisions of this Section shall be certified to by
the examining official and such certificate shall
be made if record in the books of accounts of the
taxpayer concerned.
2) In case where the examination herein authorized is

made a duly authorized deputy of the City
Treasurer, the written authority of the former
shall specifically state the same address and
business of the taxpayer whose books, accounts and
Page ninety-seven
pertinent records are to be examined, the date and

place of such examination, and the procedure to be
followed in conducting the same.
3) It shall be the duty of every license whose

business is to examined to present upon proper
demand for inspection, to the City Treasurer or to
any of his deputies specifically authorized in
writing by said City Treasurer, all the licenses,
the official receipts, purchase books, sales books,
journal, invoices, ledger and other business
papers; Provided, however, that no inspection shall
be made outside if regular business hours and
during the last three weeks of December and up to
and until the first week of January, inclusive.
4) If the taxpayer keeps his regular books of accounts

and other business records outside the City of
Butuan, he shall keep true and accurate copies
thereof in his business office within the City and
to be made available at any time for purposes of
inspection and examination by competent authority.
Article B – Remedies in the Collection

of Revenues
SEC. 6B.01. Application Remedies. – The remedies provided

herein maybe availed of unless otherwise specifically provided
and in so far as their nature permits, for the collection of
any delinquent tax, fee or charge, the civil remedies available
are:
a. by distraint of personal property;

b. by levy of real property;
c. by legal action
These remedies may be pursued or simultaneously at the

discretion of City Treasurer.
SEC. 6B.02. Procedure to Distraint of Levy of Property. –

The remedy by distraint shall be as follows:
1. Seizure – upon failure of the person owing any local

tax to pay the same at the time required, the Treasurer or his
Deputy may, upon written notice, seize or confiscate any
personal property belonging to that person or any personal
property subject to the tax lien, in sufficient quantity to
satisfy the tax in question, together with any increment
thereto incident to delinquency and the expense of seizure. In
this case, the Treasurer or his deputy shall issue a duly
authentical certificate based upon records of his office
showing of the fact of delinquency and the amount of the tax
and penalty due. This shall serve as sufficient warrant for the
distraint of personal property aforementioned, subject
Page ninety-eight
to the tax payers right to claim exemption under the provisions

of Section 31 of Commonwealth Act. No. 470 (The Assessment Law),
as amended. Distrained personal property shall be sold at auction
in the manner herein provided for.
2. Accounting of distrained goods – The officer executing

the distraint shall make or cause to be made an account of the
goods of effects distrained, a copy of which signed by himself
shall be left either with the owner or person whose possession
the goods or effects were taken or at the welling place of
business of that person and with someone of suitable age and
discretion, to which lists shall be added a statement of the sum
demanded and a note of the time and place of sale.
3. Publication – The officer shall forthwith cause a

notification to be exhibited in not less than two public places
in their territory of the local government where the distraint is
made, specifying the time and place of sale and the article
distrained. Time of sale shall not ne less than twenty (20) days
after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One place
for the posting of the notice shall be at the Office of the Chief
Executive of the local government in which the property is
distrained.
4. Release of Distrained property upon payment prior to

sale – If at anytime prior to the consummation of the sale all
proper charges are paid to the officer conducting the sale, the
goods or effects distrained shall be restored to the owner.
5. Procedure of Sale – At the time and place fixed in the

notice, the officer shall sell the goods or effects so distrained
at public auction to the highest bidder for cash. Within Five (5)
days after the sale, the Treasure shall make report if the
proceedings in writing to the Chief Executive of the local
government concerned.
Should the property distrained be not disposed of within

one hundred twenty days from the date of distraint, the same
shall be considered as sold to the local government for the
amount of the assessment made therein by the Committee on
Appraisal and to the extent of some amount, the tax delinquency
shall be canceled.
Said Committee on Appraisal for which the Secretary of

Finance shall promulgate rules of procedure, is hereby created
and shall be composed of the Provincial Treasurer, as Chairman
with the Provincial Auditor and the Provincial Engineer, as
members, in the case of provinces and municipalities and the
City Treasurer as Chairman, with the City Auditor and the City
Engineer, as members in the case of cities.
6. Disposition of proceeds – The proceeds of the sale

shall be applied to satisfy the tax together with the
increment thereto incident to delinquency, and the expenses
of the distraint and sale. Any resident over and above what
Page ninety-nine
is required to pay the entire claims shall be returned to the

owner of the property sold. The expenses chargeable upon the
seizure and preservation of the property pending the sale, and
no charge shall be imposed for the services of the local officer
or his deputy. Where the proceeds of the sale are insufficient
to satisfy the claim, other property may in like manner, be
distrained until the full amount owe, including all expenses is
collected.
Article C – Penal Provisions
SEC. 6C.01. Acts and similar or Identical Acts which

shall Constitute Tax Evasion – It is unlawful for any person,
association, partnership, company or corporation, engaged in
any form of business within the City of Butuan whether retail
or wholesale to evade payment of taxes or to submit tax evasion
to the City Government relative to or in pursuance of his
business.
a. The following acts committed by said person, association,

partnership, company or corporation, shall constitute tax
evasion namely:
1. For using fictitious name in connection with his

trade or business;
2. For using invoices and/or receipt not previously

registered with the Office of the City Treasurer;
3. Failure to issue invoice and/or receipt after making

sales;
4. Engaging in business without license or permit;
5. Using fictitious address and/or fictitious name or

using his name of other person in the cargo
manifest, Bill of Loading or Way Bill or goods
consignes to him;
6. Failure to surrender business books to the City

Treasurer or any of their duly authorized
representative when said business books records or
paper are to be inspected;
7. Issuing invoice and/or receipt for sale transaction

made within the City of Butuan and making it appear
on the sales invoice or receipt that the transaction
is for the sales of goods outside Butuan;
8. Failure by the gatekeeper to tear into halves any
amusement admission ticket received by him or her
from any person entering the movie houses or any
amusement center and returning same to the ticket
seller;
9. Selling and issuing cine tickets by any movie house

proprietor, operator, manager or ticket seller to
Page one hundred
adults when said cine tickets are good only for

children;
10. Failure on the part of the taxpayer to pay his

taxes pending court litigation;
11. Failure to place tags stating the corresponding

price of any article or commodity;
12. In general, any and all acts which lessens the

payments of tax due and are not paid on the due date
are considered tax evasion.
b. Any person, association, partnership, company or

corporation found violating any of the provision of this
ordinance, shall upon conviction be penalized as follows:
1. For the first offense, he shall pay fine of One Hundred

(P100.00) Pesos.
2. For the second offense, he shall pay a fine of Two

Hundred (P200.00) Pesos, or an imprisonment of not more
than One (1) Month, or both such fine and imprisonment
in the discretion of the court.
3. For the third offense, he shall pay a fine of not less

than Three Hundred (P300.00) Pesos or an imprisonment
of not more than six (6) months, or both such fine and
imprisonment in the discretion of the court. Insolvency
in any of this case, the guilty party shall serve
subsidiary imprisonment at the rate of One (1) day per
Two Pesos and 50/100 (P2.50).
After the third conviction, the license of the quilty

part shall be ordered cancelled; and if he is an alien he shall
be recommended for deportation.
c. Aside from the fine and/or penalty, the quilty party

shall pay the City Treasurer the tax due to the City Government.
d. The penalties herein imposed be applicable to any person,

director, manager or person incharge of the business of said
person, association, partnership, company or corporation, either
individually or collectively found violating any of the provision
of this section.
e. Pending court litigation a taxpayer concerned shall pay

his taxes.
SEC. 6C.02. General Penal Provision. – Any person or

persons who violate any provision of this ordinance not herein
otherwise covered by any specific penalty or who shall
otherwise violates the rules or regulations promulgated under
authority of this ordinance shall be punished by a fine of not
exceeding One Thousand (P1,000.00) Pesos, or imprisonment of
not exceeding six (6) months of both at the discretion of the
Court.
Page one hundred-one
CHAPTER VII – Final Provision
Article A – If the Provisions of

Different Chapters
Conflict with or
Contravene Each
Other, the Provi-
sion of the Chapter
which is last in
point shall prevail
as to all specific
matters and ques-
tions Involved
therein.
SEC. 7A.01. If the provisions of different sections in the

same article conflict with each other the provisions of the
section which is last in point of sequence shall prevail.
SEC. 7A.02. Should any provisions, sections, or parts

thereof which are inconsistent with any provision or provisions
of this Code are hereby repealed or modified accordingly.
SEC. 7A.03. Effectivity – This Ordinance shall take

effect ten (10) days after a copy of it is posted at the
Bulletin Board at City Hall, Doongan and in two (2) other
conspicuous places, all in Butuan City, and after the salient
features thereof are published once in a local salient features
thereof are published once in a local newspaper of general
circulation in this city.
Unanimously Approved
ENACTED: January 10, 1992
APPROVED: ______________
APPROVED:
ATTESTED:
CARLITO T. TAN
Vice Mayor II
Presiding Officer
REMEDIOS H. GONZALES
City Gov’t Dept. Head II
(City Secretary)
SUBMITTED FOR APPROVAL:

APPROVED:
GUILLERMO R. SANCHEZ
City Mayor II
Page one hundred-two
ATTESTED:
EDDIE S. CEPEDA
City Gov’t Dept. Head II
(City Administrator)
Authors ………… All Sangguniang Members Present

Movant ………… Hon. Romeo B. Sanchez
Seconder ………… Hon. Teodoro A. Emboy
Hon. Leovigildo B. Banaag
Hon. Lope A. Buñol

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5th Sangguniang Panlungsod

1st Regular Session

ORDINANCE ADOPTED BY THE SANGGUNIANG PANLUNGSOD OF THE CITY OF

Honorable Carlito T. Tan - Vice Mayor

Honorable Jose A. Santiago, Jr. - Member

Honorable Camilo C. Fortun - Member

The meeting was called to order at exactly

AN ORDINANCE CODIFYING THE REVENUE

Be it enacted by the Sangguniang Panlungsod of the City

CHAPTER I - GENERAL PROVISIONS

Article A. SHORT TITLE AND SCOPE

SEC. 1A.01. Title. – This Ordinance shall be known as

SEC. 1A.02. Scope – Subject to the provisions of the

SEC. 1A.03. – Relation To Prior Ordinances. – The

SEC. 1A.04. – Existing Rights. – Vested rights existing

SEC. 1A.05. – Reference to Code. – Whenever reference is

Article B. – Definitions and Rules

SEC. 1B.01 – Definitions – For the purpose of this Code,

(a) Agricultural product includes the yield of the

(b) Amusement is a pleasurable diversion and

(c) Amusement places include theaters, cinematographs,

(d) Boarding house includes any house where boarders

(e) Brewer includes all persons who manufacture

domestic fermented liquors, whose daily production

(f) Business means commercial activity customarily

(g) Business agent (agente de negocios) includes all

(h) Cabarets / Dance Hall includes any place or

(i) Calling means ones regular business, trade,

(j) Capital signifies the actual estate, whether in

(k) Capital Investment is the capital which a person

(l) Carenderia refers to any public eating place where

(m) Charges refer to pecuniary liabilities, as rents

(n) Collecting Agency includes any person other than a

(o) Compounding comprises every person who, without

spirits, shall, by mixing such spirits, wine or

(p) Confiscatory is that which amounts to undue

(q) Contractor is deemed synonymous with the term

A ―General Engineering Contractor‖ is a

A ―General Building Contractor‖ is a person

A person who merely furnished materials or

consuming them in the performance of the work of

A ―Specialty Contractor‖ is a person whose

(r) Corporation includes joint stock company,

The term ―Resident Foreign‖ when applied to a

(s) Dancing School includes any establishment where

(t) Dealer means one whose business it is to buy and

(u) Distillers of Spirits comprise all who distill

(v) Excessive means that which is characterized by

(w) Entrails include the organs of the digestive and

(x) Fee means a charge fixed by law or agency for the

(y) Fish includes shrimps, crabs, oysters, lobsters,

(z) Gross receipts include all moneys and properties

(a-1) Hotel includes any house or building or portion

(b-1) Lending investor includes all persons who make

(c-1) Levy means an imposition or collection of an

(d-1) License or Permit is a right or permission

(e-1) Local Government includes provinces, cities,

(f-1) Lodging House includes any house or buildings

(g-1) Manufacturer includes every person who, for the

(h-1) Manufacturers of cigar and/or cigarettes

(i-1) Manufacturer of Tobacco includes every person

(j-1) Market premises refer to any open space in the

(k-1) Meat shall mean the flesh of cows, carabaos,