Roxas City Revenue Code

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Republic of the philippines

CITY OF ROXAS
OFFICE OF THE SANGGUNIAhIG

PANLUNGSOD
FOREYUORIX
Needless to say, the Revenue Gode is the legal

basis whereby LGUs impose
taxes, fees and charges and
and collect
other imposition=pecifiea
for the
conduct and management of
its financial affairs and its
operations anchored to various provisions
with the basic policy of local autoiomy. consistent
The City of Roxas Revenue

Gode is characterized
by a set of rational and systematJ
provide a paradigrn and frarnework policies adopted tn
end onjective of generating for achieving the
Government in tile fronfline tl"il:ffi"'i:
revenues
delivery of basic services for
of the :;-:
its O"oOr..
The formulation of this Code
strategies of Hon. powell A. is one of the holistic
del Rosario, City
Councilor, towards a more meaningful
enthusiasm local autonotny for the and spiraling
Local GoverRment
Unit.
Republic of the Philippines
CITY OF ROXAS
Otlice of the Sangguniang Panlungsod
TABLE OF CONTENTS
SECT1ON
CHAPTER I PAGE NO
A]ITICLE I TITLE OF ORDINANCE
t00 TITLE OF ORDINANCE I

I
200 ARTICLE II . DEFINITIONS I 1-7
3.0r) CHAPTER II 8
AITI'ICLE ] - MAYOR'S PERMIT FEES
34. 0t On the Operation of Business

3A.02 On other Activities t0
3A 03 Permit Fee for Parades, Benefit dance and the Conduct of Group
l
a l Activities
iA.0-l Storage of Inflammable, Combustible or Explosives Substance 1i-14
3A 05 Rate of Inspection Fees l4
3A 06 Trust Fund 1.1
jA07 |
Disbursement of Funds I.1
3A 08 Ownership of Equipment Appliance 1.+
I
CHAPTER III
ARTICI-E I - SERVICE CFIARGES/GARBAGE
t5
SERVICE C}IARGES
I 100 RATES AND CHARGES 15

I .lA 0t I Aircraft and Watercralt companies 15
4Aol I Amusement Places 15
44..03 Electrical and Power Companies Annual Fee l6
4A.04 Gasoline Sewice Filling Stations t6
HOTELS, MOTELS APARTELS AND OT}IER SPACES l6
5.00 FOR RENT
5.01 Hotel, and Drive Inns / per room t6
I 502 I lotel. Apartels. Pensions lnns t6
5.0i Boarding llouse, Lodgin g Houses l7
5.04 lnstitution of learning 17
5.05 Liquilied Petroleum t7
I 506 Market Stall holders t7
j
5.01 Public Markets t7
5.08 Private Markets t7
509 I Media Facilities t7
5.10 Telegraph, Teletype, Cable and Wireless Communication l8
Com S, etc
5lI Terminal Garage tbr bus, taxi and other public utility vehicles, t8
excepl those lbr house garage
s.12 Peedlers , ambutant vendors except delivery van or truck 18
5.13 Administration Otfices, display offices and/or olllces of t8
prol'ession
5. t4 Private Warehouse or Bodega l8
5.15 All Other Business and Services Agencies not specifically
mentioned aboved 18
5. 5-01
1 Manufactures rs and ors l8
5.15.02 Ex rters / Im rters l8
5. 15 03 Brervers Distillers, Com under l9
5. I 5.04 Owners or Operators of Business establishments rendenng l9
services
5.16 Garba e Char e For Multi le Business 20
517 Manufacturers, Produces Maintaining or Operating Principal 20
I
Offices
I Factories an /or Sales Offices in the Premises
Newl established Business 20
5. l8
Time of nt 20
5. t9
Extensron of ent of C 20
5.20
Administrative Provi sion 20
5.21
600 All Other Business but not ificall mentioned 2l
6 01 Business Permit and Licens Division 2l
7.00 P ent of Permit Fees 2t
A lication 22
701
Renewal 22
702
I CHAPTER IV
ARTICLE I - TAXES ON BUSINESS AND SERVICES
8 Manners of Pa ent i 22
9 Penal for Late Pa ent
I
22
10 Penal Provision 22
It Retirernent 23
On Manufacturers, assemblers, repackers, processors, brewers,
12 distillers, rectifiers and compound liquors, distilled spirits and
wines of manuthcturers of any article of Commence oi whatever -)
I
kind of nature, in accordance with the schedule,
On Wholesalers, distributors or dealers in any article of I
12.01 I commerce of whatever kind or natwe in accordance with the 23

I
schedule
12.02 On millers, producers, wholesalers, distributors, dealers or
-t,t
retailers of essential commodities enumerated heretrnder at a rate
ofone half(1/2) of the rates prescribed under subsections (9A.01)
of this article
12 03 On Retailers 25
I 12.04 On Contractors 25
12.05 On banks and other financial institutions 25
On operators or owners ofrice, corn or com mills engaged in the
t2.06 business olmilling rice, com and other cereals 26
On owners or operators olrestaurants, cafes, cafeteria, ice cream
12.07 and other refreshments parlors, soda lbuntains, bars , carinderias 27
and food caterers and others not specifically mentioned
t2.08 On all business establislunents principally rendering or olTering to
I render services 2',7-2&
12.09 Real Estate Dealers 28
I On dealers of Real Estate excluding subdivision operators and
12.10
I
lessor ofRcal Estate 29
12.1 I Owners or operators of privately ormed public market and
I
shopping center 30
12.12 Producer of Agricultural , marine and liesh water products on a
commercial scale I
30
12 13 Sale on the business of retailin or deali
12.t4 l'ax on Cable Televisions Network 31
13.00
ARTICLE II- TAX ON BUSINESS OF PRINTING 31
AND PT]BLICATION
i4 00 ARTICLE tII -
F'RANCI{ISf, TAX 31
l,+.01 Definition of Terms 31
14.06 Violation of slon 31
15.00 Annual Fixed Tax for deli Truck or Van 3).
16.00
ARTICLE IV _ TAX ON PEDDLERS
16 01 Closure ofBusiness J!
16 02 Exem tion from Tax 32
17.00
ARTTCLE V-AMUSEMENT TAX ON 32
ADMISSION
17 0r Deduction and Withholdin ol Tax )-

t7.02 Time of Pa of Tax )l
17 03 Penalties )_
17.04 Administrative Provisions J-
17.04.01 Re stration of Tickets 32
17.04 02 Prohibited Acts on the Sale ofTickets JJ
17 04 03 Assi ofCheckers JJ
17.04 04 Teari of Adrnission on Tickets into Halves I
,) _)
17.04.05 Providin Stron and Safe Tickets Box JJ
ARTICLE VI- COMMUNITY TAX 33
18.00 Individual Liable to Communi Tax ]J

I 8.01 Judicial Person Liable to Communi Tax 33
18 02 Exem on 34
18 03 Time for Penalties for Deli 34
1 8.0,+ Distribution of Proceeds 34
19 0n Retirement of Business )4
20 00 Pa ents ofBusiness Taxes 34
I
21.00 Situs ofthe Tax 35
I
ARTICLE VII - PROFtrSSIONAL TAX I

35
I
?.2.00 Im sition of Professional Tax 35-31

22.01 Pennit of Tar 37
22A,.01 Pa ent of Tax Jl
22A02 Ern 1o er's
22A.03 Time olPa 3'1
22A.04 Exem tron
22A05 Penal 38
221t.01 Gailers Referee Bet-takers and Promoters 38
22B.02 Penal Ibr Del 38
38
ARTICLE VII
Sand and Gravel Tax 38
23 00
Time of ent, Issuance of Perrrit and Proceeds 38
23A.01
lns ction b the Cit Treasurer 38
23A.02
Exem on fiom Tax 38
23A.03
23A.04 Administrative Tax on Sign, Signboards, Bi ilboards or
Advertisement Provision 39
I
24.00 Tax on Si Si nature, Billboards or Advertisement 39

24.01 Exem tron 39
24.02 Time of Pa ment 39
24 03 uirement 39
CHAPTER V
40
ARTICLE I _ FIXED BUSINESS TAXES
I
I
25.00 lm ition of Tax 40

25A.01 On De al ers I n F ermented Li uoI s, Di st1 I t ed S t
111 S I nc S 40
25A.02 On Dealers in Tobacco 40
rators of Amusement/Vendi Devices .10
25A 03 On Owners or
25A.04 On Dealers or tors of AmusemenVPlaces 11- 42
l
I
ARTICLE IT _ OTHER BUSINESS 42
26.00 C)n C)r,rmers or O rs of the Followi Establislunents 42

26A 0r Boardi Houses I 42
26A.02 Driv Ran s 43
26A.03 Ccmeteries & Memorial Parks 43
26A.01 Fish nd Fish ns or iiish Breedi Grounds 43
26A.05 Cold Sto e and Refri on Case 43
26A.06 Lum ards 43
26,c 07 Nursery, Vocational and Other School Not Regulated but the 43
Minis of Education and Culture
26A.08 Dancing School,{Driving School Speed reading/ EDP/ Judo Karate 43
etc. I
26A, 09 I
Car Exchan onC ent Basis Onl 43
ARTICI,E TII- SERVICES CHARGES FOI{ 44

PHYSICAL HEALTH E)L{MINATION I
27.00 Rate of C 44
27A.01 Laborato Examination 44
2'7A.02 C in the Roxas Ci Health Bi Clinic 45
21A..03 Arnbulance Char s/ Fee 45
2-1A..04 Trust Fund 45
27A.05 'firne of Pa t ,15
2'7A.06 Records of Examination 45

21A.j't Regulatory Provision on Sauna Baths, Massage Clinic and 45
Barbershops
27 A.08 Regulatory Provisions on the Operation ofNight CIub, Cocktail
Lounges or Bars, Beer Gardens, Pub Houses, Disco 16
Houses Resort Cabarets and other Similar Establishments
2t A.09 Administrative Provision 16
2'7A.10 Penalties 46
ARTICLE IV- STALLED \'EIIICLES, TOWING, 46

IMPOTINDING AND OTHER TRA}'FIC
VIOLATION CIIARGES
28 00 Stalled Vehicle Charges 46
29 00 Trafflc Violati on, Fines and Charges
29A 01 Time of Payment 47
29A.02 Surcha
FISHERY CIIARGES
AR'TICLE V. CIIARGES AND RtrNTAL T'OR THE

47
I
TJSE OF MUNICIPAL WATEITS
30.00 Charges and rental for the use o f Municipal Water 47
30 0l Erection ofthe Corals in the Sea 48
30.02 Fish Conals or Fish nds in Inland Fresh Waters with area 18
30.03 City Agriculture 49
30.04 Motorized Fi shing Boat Registration 49
30.05 License lbr usin and/ or engaging in the following 19
I A. Open Sea 49
B. River 50
C Fishponds 50
I
D Nursery 50
E. Ha 50
I F. Open Sea 50
30.06 Inspection/Certification for Land reclassifi cation 51
30 07 Time of Pavment 51
30.08 I Surcharge 51
30.09 Administrative Provision 5i
ARTICLE VI - PARKING CHARGES 51
40 00 Rate of Charges 51
,+0.01 For cars
,+0A.02 For buses , trucks and others 51
40A 03 Night parking 5l
40 A.04 Time of Pa ent 51
40A.05 Administrative Provision 52
ARTTCLtr VII - LOG POND CTIARGES 52
41 00 Collection ol Charges 52
4IA,OI Time of Payment 52
CHAPTER VI
ARTICLE I _ MISCELLANEOUS FEES 52
42.00 Applicability Clause s2

I
ARTICLE II - SANITARY INSPECTION AN'D
HEALTH CERTIFICATE 52
43.00 Sanitary Inspection Fee 52
43A.01 Airoratl and Water crali companles 52
43 A.02 Financial Institutions 52
43A 03 Gasoline service / filling station 53
43.A04 Medical and dental Clinic 53
43A.05 Dwellings and other spaces for lease or rent 53
43A.06 Institution of learmng 53
43A.07 Media Facilities 53
43A.08 Telegraph, teletype, cable and wireless communication 53
43A 09 Telephone/electric and power companies 53
,+3A.10 Administration office, display offrces and or offices of
professionals 53
43A. l1 Peddler 53
.+3A l2 Lending Investors 53
43A.13 All other business industrial, commercial ultural 53
43B.01 Health Certificate Fee 53
438 02 Time of Payment 53
138.0i Annual Inspection of Premises for Rent 54
43B 04 Content of Sanitary Permit 54
43B.05 When Business is Deemed Finally Closed 54
AR'I'ICLE III- FtrES FOR LTCENSING AND

SEALING OF WEIGII'T AND MEASTIRU
,14.00 Imposition of Fees 54
44A.01 Payrnent of Fees and Surcharge 55
44A.02 Inspection of Wei ghts and Measures 55
44A.03 Sealing of Weights and Measures 55
44A.04 Exempti ons 55
44A.05 Administrative Provisions 55
44A.06 Fraudulent Practices Relative to Weights and Measures and 55
Corresponding Penalties
44A.07 Administrative Penalties s6
AIITICLf, TV _ CATTLE REGISTRATION AND 5l

TRANSFER FEES
45.00 Definition 57
45A 0r Im sition of Fees 57
45A.02 Administrative Provisions 57
ARTICLE V- PROCESSING FEES FOR ZONING

57
OR LOCATIONAL
CLEARANCE/SUBDIVISION PERMIT FEES
,16.00 Imposition of Fees 57
Proposed Schedule of Pine/Penalty 6l
46A.02 Com tation of Fees 6I
46A 03 Escalation Clause 6t
46A 04 Tirne of ent 61
46A.05 Exem on 6l
46A.06 Accural of Fees 62
AIITICLE VI - EXCAVATION PERMI'I' 62
,+7.00 Im ition of Fees 62

41A.01 Processin 62
47A.02 Excavation Permit Fees 62
1'7A.03 Install ation of wooden concrete and steel util 62
I
17.A.04 D sition for Restoration and Maintenance 62
478.01 I
Pa t of Fees and Surchiu 63
418.02 Where to File A lications 63
,+78.03 Escalation Clause 63
4'78.01 Extend or Munici I Lien 63
ARTICLE VIII _ CIVIL REGISTRY IEES 63
48 00 lm sition ofFees 63
48 01 Service Fees OJ
48.02 Court Decrees/Order b4
A. Re stration Fees 64
B. Im ementin of R.A. 9048 64
C,M Petitioner 64
D If filed with the Consul General 64
I
E. Amendment Verified 64
F. BREQS Im ementation 64
48.03 Exem ons 64
48 04 Pa of Fees 64
I
ARI'ICLE }'III _ CITY ASSESSOR 65

I
49 00 Fees and Char s for Services Rendered 65
I
ARTICLE IX - SECRETARY'S FEI] 65
49.01 Im sition ofFees 65

49.02 l-ime of Pa nt 65
Exem ons 66
ARTICLE X. POLICE CLEARANCE FEES oo
s0 00 Im on ofFees 66
50A.01 Exem ons 66
50A 02 Pa ent of Fees 66
50A 03 Trust Fund 66
ARTICLE XT - OTHER REGULATORY FEES 66
51.00 Fees for Im undin and/or Sale of Astra Animals 66

s l.0l Penal 66
52 00 Re stration of Fees for carts and sl oo
53.00 Fees for Circus or Mana rie Parades 66
5.1.00 Do License Fee 66
55.00 Bic le and Tri cle License Fee 67
56.00 Vehicle Alteration Fee 67
57.00 Flunting permit fee 61
58.00 Benefit ball permit t'ee 61
59.00 Non-motorized Banca License Fee 61
CHAPTERVII 6'7
OTHER LOCAL TAXES
ARTICLE I _ REAL PROPERTY TAX 61
60.00 Definitions 67-69

61.01 Basic Real Property 69
61.01 Exemptions from Real Property Tax 69
61.02 Special Education h-und Tax 6S
63.00 Additional Ad Valorem Tax on Idle Lands 69
64.00 Idle lands, coverage 6q
64 01 Exemption of the I'ax from ldle land 70
ARTICLE II- TAX ON TRASNSFER OF REAL

70
PROPERTY OWNERSHIP
65.00 The City may impose tax on the sale, donation , barter or any
mode of transferring t0
ARTICLE III _ COLLECTION OF REAL

PROPERTY TAX 70
66.00 Date of Accrual of Tax 10

67.00 Collection '70
68.00 City Assessor to fumish City Treasurer with Assessment Roll 10
69 00 Notice of Time for Collection Tax 70
70.00 Payment of Real Property Taxes in Installments 7t
71 00 Tax Discount for Advance Prompt Payment 11
12.00 Payment Under Protest tt
13 00 Notices ofDelinquency in the Payment of the Real Property Tax 7t
7:1.00 lnterest on Unpaid Real Property 'I'ax 71
75.00 Remedies for the Collection 12
76.00 Local on Govemment Lien 72
7'7 00 Levy on Real Property 72
78.00 Penalty lor Failure to issue and Execute Warant 72
79.00 Advertisement and Sale 12
80 00 Redemption of Property 73
81.00 Final Deed to Purchaser /)
82.00 Purchaser of Property by the City ofRoxas lbr want to Bidder
83.00 Collection olReal Property Tax through the Court 73
84.00 Treasurer to Certifu Delinquencies rernaining Uncolleoted
85.00 Periods Within Which to Collect Real Properry Taxes
86 00 Payment ofDelinquent Taxes on property subject of Controversy 74
ARTICLE IV - DISPOSITION OF PROCEEDS 74
87.00 Distribution of Proceeds

88.00 I
Application ofProceeds ofthe Additional One Percerrt SEF- Taxes 74
ARTICLE _ SPECIAL PROVISONS 74
89 00 Condo nation or Reduction of Real Tax and lnterest 14

90.00 Duty of Re gistrar ofdeeds and Notaries public to Assist the City 74
Assessor
91.00 Fees in Court Actions 75
92 00 Fees in Re gistration ofPapers or Documents on Sale of 75
Deli Real Pr to Ci ofRoxas
93.00 Rea[ Pro perty Assessment Notices or Owners copies of Tax 75
Declarations to be Exem from Postal or Fees
CHAPTER VIII
ARTICLE I- PUBLIC MARKEY,MARKET FEES,
RENTALS AND
SLA UGHTERHOUSE/LIBAS FISHING t5
PORT
94.00 Entrance Fees in Public Markets 75-76

95 00 Stall Rentals 76-77
96 00 Slau use Permit Fees 77-78
97.00 Administrative Provision 78
98 00 Place of Slau ter 78
99.00 Requirement for Issuance of a permit for the Slaughter of Large 79
Cattle
100.00 General Maintenance of Public Markets 79
l0l .00 Sani Maintenance 19
102 00 Division of Market Pro 79
103 00 Administrative Control and S sion of Public Market 80
104 00 Adjudication fo r Lease of Market Stall or Booth to Applicant and 8l
Re tions Thereof
105,00 Partnershi with Stall Holder 83
t06 00 Death of Lessee 83
107.00 Lessee 1o PersonaliW Administer Stall 83
108.00 N um be r o f S tal I Le ased to each Pe r S o n no t t o Exce ed o ne 83
109 00 Nummies, Sublease of Stall 83
I10.00 Prohibition 83
l l l.00 A 83
11200 Market Committee 83
l t3 00 Adm inistration, Supervision, and Control ofPublic Market and 83
Slau hterhouse
I 14 00 Forward Movement of Adjoining Lessee rvhen Comer Stall 83
become Vacant
l1s.00 Rates of Fees to be Collected at the Libas Fishin Port 8.1
CHAPTER IX
ARTICLE I- REN'I'AL OT,'CI]'Y PROPERI-IES 8.+
l16 00 Rental of Ci Pro les 84

CHAPTER X
GENERAL ADMINISTARATIVE 84
PROVISIONS
ARTICLE I _ COLLECTION OF TA)GS , FEES AND
CHARGES 84
117.00 Collection of taxes , fees and charges 84
I r 8.00 Issuance of Receipt 84
119.00 Record of Person paying taxes, and charges 84
120.00 Application of Remedies 84
121.00 Distraint of Personal Properry 84
122.00 Proceeding After Seizure 85
123.00 Extend of Municipal tax lien 85
C}IAPTER XI 85
_
ARTICLE I OTTMR GENERAL ADMINISTRASTIVE
PROVISION
124.00 Time of Payment of Tax 85

i25 00 Filing of retum under oati reflecting Gross Sales 85
126.00 Power of City mayor to Conduct lnvestigation 85
127.00 Deduction of Newly Started Business 85
128.00 Examination of Books of Accourts by the City Treasurer 85
129 00 Surcharge and Interest on Unpaid Tax 86
Quarterly Report of Collection to be Submitted by the City
130.00 Treasurer 86
131.00 Assignment of Checkers 86
132.00 Exemption granted to New and Useful Business and Industnes 86
CHAPTER XII
ARTICLE - GENERAL PENAL PROVISION 86
133.00 Violation of Provisions
CHAPTER XIII 86
ARTICLE I. REPEALING CLAUSE
i34.00 Repealing Clause 86

86
CHAPTER XIV
ARTICLE I. FINAL PROYISION
l3s 00 Separability Clause 86

136.00 Effectrvity 87
I
Republrc of the Philippines
Office of
City oI Roxas
the Sangguniang Panlungsod
>r
BXCFI,RP'I'S FROi!{ THE MINUTES OF THE REGUI-AR SESSION OF THE HONORABLE
SANGGUNIANG PANI,UNGSOD OF THE CITY OF ROXAS, HELD AT'I'HE SP SESSION
}IAII- ON DE,CEN{BEIT M,2O1O.
PI{ESFIN'I': I:Ion. Ronnie T. Dadivas Vice Mayor I
Presiding Officer
Hon. Erwin B. Sicad Sanggunian Member I
Hon. Powell A. del Rosario Sanggunian Member I
FIon. I\'lattherv James A. Viterbo Sanggunian Member I
Hon. Jeniffer Ann T. Anisco Sanggunian lVlember I
Hon. Jose D. Agdalipe Sanggunian Mernber I
Hc-,n. Emmanuel A. Billoncs,Jr. Sanggunian N{ember I
Hon. Carla B. Abela Sanggunian Member I
Hon. Julius L. Abela Sanggunian Member I
Hon. N'Iaria C. Capapas. (ABC Rep) Sanggunian N{ember I
Hon. Kriza V. Fernando (SK Rep) Sanggunian Member I
ABSL,NT
Hon. 'f-eresa H. Almalbis Sanggunian l\{ember I (Sick Leave)
Hon. Erlynne B. Lim Sangguniao Member I (Sick I-eave)
ORDINANCE NO. 048. 2O1O
AN ORDINANCE COMPILING, REVISING AND CODIFYING THE TAX AND OTHER

REVENUE - RAISING ORDINANCES OF THE CITY OF ROXAS.
Authored By Hon. Powell del Rosario

Jointly Seconded By Hon. Erwin Sicad and Hon. Julius Abela
Be it enacted by the Sangguniang Panlungsod ofthe City of Roxas, thatl
CHAPTER I
ARTICLE I -TITLE OF ORDINANCE
Section l. 'llide of Ordioance - This Ordinance shall be known as THE NEW REVISION OF THE
CITYOF ROXAS REVENUE CODE
Section 1.1. Scope - This Code shall govem the lely, assessment and collection of taxes, fees, charges and
other impositions within the jurisdiction of the City of Roxas.
ARTI LEII_D FI F CONSTRUCTION
Section 2. Dehmtron ofTerms- When use in this Code, the term:
a. Agricultural Product - include &e yield of the soil, such com, rice, wheat, rye, hay, coconuts,
suga(cafle, tobacco, root crops, r,egetables, fruits, flowers, and their by products; ordinary salt; all
kinds of fish; poultrl,; Iilrstock and animal products, whether in their original form or not.
'.llhe phrase 'lVhether in their origrnal form or not" refers to the transformation of said
products by the farmer, fisherman, producer or owner through the application of processes
to preserve or otherwise to prepare said products for tle market such as freezing, d.y-B
salting smoking or stripping for purposes of preserving or otherwise preparhg said
products for the market.
b. Amusement - is a pleasurable diversion and entertainment. It is synonymous to reloiadon,

avocation, pastime or fun;
1
Page 2
Ord.048-2010
Series of 2010
c. Arnusement Places - include theaters cinematographs, concert halls, ckcuses and other places
of amusement rvhere one seeks admission to eotertain oneself by seeing or viewing the show or
performances. It includes those places where one seeks admission to entertain oneself by direct
participation.
d. Banks and Other Financial Institution - include non-bank financial intermediaries, lending
investors, finance and investrnent companies, pawnshops, money shops, insurance companies,
stock markets, stock brokers and dealers in securities and foreign excharge, as defrned under
applicable larvs, or rules and reguiatioos there under;
e. Bar -include any place where intoxicating and fermented liquors or malt are sold, disposed of,
or given aw-ay for compensatioa, even without foods where the service of hired hostesses
ancl/or rvaitresses are employed, afld where customers are entertained by occasional tlancrng to
music not reldered by a regular dance orchestra or musician hired for the purpose; otherwise,
the place shall be classified as dance hall or night club. A cocktail lounge is considered a bar
eYen if there are no hostesses or waitresses to entertain customers.
f. Boarding Flouse - includes any house where boarders are accepted for compensation by the
rveek or by the month, and where meals are served to the boarders only.
g. Brewer - includes aJ.[ persons who manufacture fermented liquors of any descdptiofl for sale or
delir.eq' to others but domestic fermented liquors, whose daily production do not exceed two
hundred gauge liters.
h. Business - means trade or commercial activity customardy engaged in as a meaos of livelihood

and rypically invoh,'ing some independence of judgment and po\yer of decision or with a vierv
to profit.
i. Business Agent - (Agenta de negoscios) includes all persons who acts as agent ofothers in the
transaction of business with any public officer, as well as those who coflduct collectiog,
advertising, employment, or private detective agencies.
j. Cabaret/Dance Hall - includes aoy places or establishment where dancing is permitted to the
public in consideration of any admission, entuance, or any other fee paid before or after
dancilg, and where professiooal hostesses or dancers are employed.
k. Calling - means ooe's regular business, trade, profession, vocation or employment rvhich does
not require the passi''g of an appropriate govemment board or bar examination such as
professional actors and actresses, hostesses, masseurs, commerci,al steward and stewardesses,
etc.
l. Capital - signifies the acrual estate, \,,hether of money or property owned by an individual or
corporation; it is a fund with which it hansact its business, which would be liable to each
creditor, and which in case of insolvency passes to a receirrer.
m. Capital Investment - it is the capitai which a person employs in any undertaking or which he
contribute to the capital of a partnership, corporation, any juridical entity or association in r
particular ta-\ifl g,urisdiction.
n. Carinderia - refers to any public eating place where foods already cooked are served at a price.
o. Charges - refer to aoy pecuniary liabiliry, as leots or fees against properry, persons oI
organization.
p. Collecting Agency - includes afly person other than a practicing attomey at-law cngage in the
business of col.lecting or sui.ng debts or liabilities placed rn his hands, for said coliection or suir,
by subscribers or customers applying and paying therefore; while a "Mercantile Agency" is aoy
person engaged in the business of gathering information as to the frnancial standing ability, or
credit of persons engaged in business, and reporting the same to subscribers or to customers
app\ing and paying thercfore.
,)
Page 3
Ord. 048 - 2010
Series of2010
q. Compounder - comprises every person who, without recti$ring, purifying or refining distilled
spirits, rvrne or other liquor with afly materials except water, manufact.,re any inloxicating
ber.erage rvhatsoet er.
r' Contractor - includes persons, natural or juridical, not subiect to professional ta-x under section
l8 of this Code, whose actir.ity consist essentially of the sale of a.ll kinds of services for a fee,
regatdless of rvhether or not the performance of the service calis for the exercise or use of the
physical or mental faculties of such contractor or his employees.
As used in this section, the term ..Contractor,, shall include general eng,ineering, general building
and specialry contractors as defined under applicabie laws, 6l1ing, demolition ,"a sat"ug. w;ks contractori
Proprietors or operators of mine drilling apparatus, proprietors or operators of dockyards; persons engaged
in the installatron of rvater system, and gas or electric light, heat or pover, p.opii"tor, ô, operator. of
smelting plants; engraving, plating and plastic lamination establishments, proprietors or operators of
establishments for reparring reparnting, upholstering, u/ashing or greasing of vehicles, healy iquipment,
nrlcanizing and battery charging proprietors or operators of fumiture shops antl establishmeni for planning
or surfacing and recuning of lumber, and sawmills under contract to sau/ or cut logs belonging to otherq
proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, an<i lauJdries using
rvashing machines; proprietors or owners of shops for the repair of any kind of mechanical and electricJ
der-ices, instrurnents, appararus, or furniture and shoe repairing by machine or any mechanical cootrivance;
proprietors or operators of establishments of lots for parking purposes; proprietors or operators of tailor
shops, dress shops, milliners and hatters beauty parlors, barbershops, massage clinic, sauna, Turkish and
Swedish baths, slenderizing and building saloons aad simiiar establishment; photographic studios; funeral
padors; proprietors or operators of hotels, motets: and lodging house; proprietors or operators of arrastre
and stevedoring, rvarehousing or forwarding establishments; master plumber, smiths, ind house or sign
paintets; printers, bookbinders, lithographers; pr.rblishers except those engaged in the publication or printe.
of any newspaper, magazines, revierv of bulletin which appears at regular intervals rvith fr-red priies for
subscription and sale and rvhich is not devoted principally to the publication of adlrrtisements; busioess
agents, pdyalclclcellvqor u/atchman agencies, commercial and immigration brokers, and cinematographic
frlm orvners, lessors and distributors.
s. Corporation - includes partnerships, no matter ho$r' created or organized, joint-stock companies,

ioint accounts (cuentas en participacion), associations or insurance companies but does not
include
general professiona.l parmership and a joint venture or consortium for the purpose of undenaking
construction proiects or engaging in petroleum, coal, geothermal, and other energy operations
Pursr'rant to an operating or consortium under a service contract rvith the government. General
professional partnerships are partnerships formed by persons for the sole purpose of exercising
dreir
commofl profession, no part of the income of which is derived from engaging in any tracle or
bushess.
The term "resident foreign" when applied to a corporation means a foreign corpumtion tot
othenvise organized under the larvs of the Phitippines but engaged in trade or business vithirl the
Philippines.
a countryside and Bara;ngay Business Enterprise - refers to any busioess entity, association,
or cooperative registered under the provisions of ltepublic Act Number 6810, otherwise known
as "Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20)".
LI Dancing School - includes any establishment rvhere ballroom dancing, modern or any kind of
dancing is taught and permitted ro rhe public in consideration of an enrollmeot, admissicrn,
membership, or any other fees.
v. Dealer - means one whose business is to buy and sell merchandise, goods and chattels, as a
merchant. He stands immediately between the producer or manufacturer aod the customer
depends for his profit not upofl the labor he bestows upon his commodities but upon rhe skill
and foresight rvrth v-hich he watches the market.
j
Page 4
Ord. 048-2010
Series of 2010
w. Distillers of Spirits - comprises all who distill spirituous liquors by original an6 continuous
distillation fiom mash, wart,-wash, soap, or syrup &rough closed vessel and pipes
unti.l the manufacture thereof is completed. "orrtioror.
x' Fee - means a charge fixed by law or Ordinance for ttre regulation or inspection of a business
or activity.
Franchise - is a right or privilege, affected with public interest which is conferred upon privatc
Persons ot corporation, under such terms and conditions as the government aod its political
subdivisions may impose in the interest of public welfare, security and safety.
y. Gross Sales or Receipts - include the total amount of money or its equivalent representing the
conEact Pdce' compensation or service fee, including the amount charged o, ma;rials ,1rppti.d
with the services and deposits or advance payments actually or constructively received <luring
the taxable quarter for the services performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales retum, excise tax, and value- added ta-x
gA.l).
z. Hotel - includes any House or building or portion thereof which afly person may be reguJarly
harbored or received as ransients or guest. A hotel shall be considered as lil'ing quarters and
shall have the privilege to accept any flumber ofguests and to serve food to the guests therein.
a.l Independent Wholesaler - meaos a person, other than a manufacturer, producer or importer,
rvho buys commodities for resale to persons other than the end-users regardless of the quartity of the
transaction.
b.l Lending Investor - hcludes all persons who make a practice of lending money for themselves or
others at interest.
c.1 Lely - means an imposition or collection of an assessment, tax tribute or 6ne.

d.l License or Permit - is a right or permissi.on granted in accordance with law by a competent
xuthoriq lo engatse in some business or occuparion or to engage in some transactiou.
e.l Lodging House - includes any house or building or portion thereof, in which any person or
persoos ma)I be regulady harbored or received as transieflts for compensation. Tavems or Inn shall
be considered as lodging houses.
f.l Manufacturer - includes every person who, for the pulpose of sale or distribution to others and
not his orvn use or consumption, by physical or chemical process: (1) alters the exterior texture or
form, or inner substance of any raw materials, or manufactured or partially manufactured product in
such manner as to prepare it in its original conditions; (2) alters the quality of any such raw materials,
or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare
it for auy of the use of industry; or (3) combines any raw materials or manufactured or partially
manufactured product with other materials or products of the same or of different kinds in such
manner that the finished products ofsuch process or manufacture can be put to a special use to which
such materials, or manufactured or panially rnanufacture product in its original conditior could rot
har.e beel put.
g.1 Manufactrrrers of Cigar or Cigarettes - includes those whose business is to malie or

maoufacturer cigars or cigarettes or both for sale or who employ others to make or manufacrure cigars
or cigarettes for sale: but the term does not include artisans or apprentices employed to make cigar and
cigarettes from materials supplied by the employee: the latter being Iawfully eogaged irr rhe
manufacture of cigar and cigaretes.
h.1 Manufacturer or Tobacco - includes every person whose business is to manufacture tobacco or
smuft or who empl.oy others to manufacture tobacco or smuff, whether such manufacturer is by
cutting, pressing, grinding or rubbing aoy raw or leaf tobacco, or other preparing raw or leaf tobacco
or manufactured or partially manufactured tobacco or smuff, or putting up for consr.rmption scraps,
refuse, or stems of tobacco resulting from any waste by shifting twisting, screening or by other
P!OCeSS.
4
Page 5
Ord. 048-2010
Series of 2010
i.l Market Premises - reFers to any space in the market compound, part of the market buitding lots
consisting of bare glound not covered by market building usually occupied by transient vendors
especially during market days.
i.lMassagist - means any person who holds himself as such and devotes himself to the treatment of
the superhciai pans of the human body for remedial or hygrenic purpose by rubbing or tapping it with
hands or an instrument.
k.l Money Shop - is an extension service unit of a banking institution usualiy operating in public
markets rvith authority to accept money for deposit and extend short-term loans ior ipecific-purposes.
1.1 Motel - rncludes any house or building, or portion thereot in which any person may be re1;ulady
harbored or receir.ed as Eansients or guest and may park their motor vehicles;
m.l Motor Vehicle - means any vehicle propelled by any porver other than muscular porver using the
public roads, but except road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers,
graders, fork-lifts, amphibian trucks and cranes if not used on publi.c roads, vehicles rvhich run only
on rails or trucks, and tractors, trailers and traction engines or all kinds used exclusively for agricultural
purPoses;
Marginal Farmer or Fisherman - refers to an irrdividual engaged in subsistence farming or fishing

rvhich sha1l be limited to the sale, barter or exchange of agricultural or marine products produced by
himself ancl his immecliate family.
n.l Municipal !flaters - include not only streams, lakes and tidal waters rvithin the municipality, not
being the subject of private ownership and not comprised within the national parks, public forest,
timer lands, forest reserves or fishery reserve, but aiso marine waters included between two lines
drarvn perpendiculady to the general coastline from points where the boundary lines of the
municipaliq' or ciry touch the sea at law tide and a third line parallel with &e general coasdine and
fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that
there is less than fifteen (15) kilometers of marine waters between rhem, the &ird line shall be equally
distant from opposite shores of the respective municipalities.
o.1 Night or Day Club - includes places frequented at night or day, as the case may be, rvhere foods
rvines and drinks are sefl'ed and music is fumished by the operator and t}re patons are allowed to
dance rvith their own partners or with hostesses fumished by the managemenq
p.1 Occupation - means one's regular business or employment, or afl activity which principaily takes
one's time, thought and energ,ies, it includes any calling, business, trade, profession or vocarion.
q.1 Operator - rncludes t}re owoer, maflager, adminisftator, or any other person u,'ho operates or is
responsible lor the operation of business establishment or undertaliing.
r.1 Peddler - means any persoo who, either for himself or on commissioo, travels from place and
sells his goods or offers to sell afld del.iver the same. Whether a peddler is a rvholesale peddler or a
retail peddler or a particular commodity shall be determined from the defrnition of rvholesale dealer or
retail as provided in this tide;
s.l Persons - means every physical or moral, real or judicial and legal being susceptible of rights and
obligations or of behg the subject of legal relation;
t.l Privileges - means any right or irnmunity granted as peculiar benefits, advantage or favor.
u.l Profession - means a calling which required the passing of an app{opriate govemment board or
bar examination, such as the practice of law, medicine, public accountancy, eagineelin& etc.
5
Page 6
Ord. 048-2010
Series of 2010
v'l Public Market - refers to

Sanggr-uriang Panlungsod
{y place, building or structure of any kind designated as such by the
of Roxas City, except pubLii streets, places, parks, and the likl
w'l Real Estate Broker - includes any person, other than a real estate sa.lesman as herein defined,
who for
another, nncl lor a compensation; (1) sells or offers for sale, buy or offers to buy, lists,
or solicits for
prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests
therein; (2) or
negotiates loans or real estate; (3) or leases or offers to lease, o. negotiates the sale, purchase or
exchange of a
lease, or rents or places for rent or collects reflt from real ertut o, imp.oveme.ris thereof; (4)
o. .f,n1 b.
employed by or on behalf of the owner o( owners of lots or other parcels of real estate ar a staied salary,
on
commission, otherwise, to sell such real estate or any thereof in lots or parcels.
"Real Estate Salesman" - meat'ts dnJ nahfful ?erson ngttarfi enpkled fo a nal e:tate bmker to perfom in
bc/tal r/ wlt broker at1 or all of the functions of a real estatu bmkex One ad of a cbaracttr embraced within tbe ubow
definition sful/ Llulitute tl)e ?ersln perJivning or altffl,pting to perfonz the same nal estate bmker B* the
.foregoing
d{irilions dn nol intlude a person who shall dirvt! pe{om ar1 oJ the ur:ts aJoresaid phh refen*.v to lLis own
!.p"E, ilri
r L$ a r ltre ? Ji)med in the reg ar tllne of u as an iruident l0 ,zariagemeh, oJ stcb pnperry nor sball rhry-appty to
?cnlttr dt:ling?rffnanl lo a fufi exuzted power of atlonryJmm lbe owncr a hoiTjng.final nnstnption fo perftrmunee of u
L0 lfticl Lonrrying L$ule @t :ule, moftgage or lease; nor shall lhry app! to an1 nniwr tmslu selling ander a deed of trusl.
"Real Estate Dealet'' - includes any person engage in the business, of buying, selling exchange, leasing or
renting property as principal and holding himself out as a full or part-time dealer in real estate or as an orvner of
rental property or properties rented or offered to reflt for an aggregate amount of One Jhousand Pesos or more a
year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the
owner or sub-lessor ofproperty rented or offered to rent for an aggregate amouot ofOne Thousand Pesos or more
a year: Prol'ided, however, that an owner of sugar lands subject to tax under Commonwealth Act Numbered Five
Hundred and Stxty-Seven shall not be considered as a real estate dealer under this def,rnition.
x.l Rectifier - comprises every person who rectifies, purifies, or refines distilled spirits or wines in
other than by original and continuous distilled from mash, wart, wash soap or syrup through ^ny
Process
continuous distilled closed vessels and pipes until the manufacture tiereof 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 for the distilling spirit, or in any manner refining distilled spirits, shall also be regarded as rectifrer and
as being engage in the business of rectifying.
y.l Rental - means the value of the consideration, whether in money or otherwise, given for the enioyment
or use of a thing.
z.l Repacker of wines or distilled spirits - includes all person rvho remove wines ot distilled
spirits from the original container for repacking and selling the same at wholesale.
a.2 Residents - refer to natural persons who har.e their habitual residence io the provhce, ciry, or
municipality rvhere they exercise their cird rights and fulfil their civil obligations and to juridical persons for
rvhich the law or any other provision creating or recognizing them fires their residence in a particular
pror-ince, ciry, or municipality. In the absence of such law, juridical persons are residents of the province or
principal place ofbusiness or where they conduct their principal business or occupation.
b.2 Restaurant - refers to any place which provides food to the public and accepts order from them at a
price. This term includes caterers.
c.2 Retail - means a sale where the purchaser buys the commodity for his own coflsumpdon, irrespective of
the quantity cif the commodity sold.
d.2 Retail dealer in Fermented Liquor - includes every persons, except retail dealers in tuba, basi, and
rapuy, who for himself or on commission sells or offers for sale fermerted licluor in quaotities of fir.e liters or
less at any one time aucl not for resale.
G
Page 7
Ord. 048 - 20i 0
Series of 2010
e'2 Retail l'eaf Tobacco Dealer - includes every person who for himself
or on commission sells leaf
tobacco or offers the same for s'ale to any p..ror, a registered dealer in muurufacturer of cigar,
"r.aptnot i.rirude
cigarettes, or manufactured tobacco, but thi term does
a planter or p..rau.". i, so rar as
concern the sale ofleaftobacco of his own prorJuction is concerned.
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 or spirits (other than
denatured alcohol) in
quantities of five liters or less at any one time an not for resale.
g'2 Retail Wine Dealer - inclu<ies every person who for himself or on commissions sells or offers
for sale only domestic distilled spirits in quantities of frve lters or less at any one time and not for
resale.
h.2 Services - means the dudes, work or functions performed or dischargeci by a govemment office,
or by a private persoo contracted by the govemment, as the case may be.
i.2 Stockbroker - includes a.ll persons whose business is for themselves as such brokers, to negotiate
purchases or sa.les of stock, bond, exchange, bullion, coined money, bank notes, promissory notes, or
other securities; but does not includes underwriters for one or more investment c;mpany.
"Dealer in Securities" - includes all persons who for their own account are engaged in the sale of
stock,
bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities.
1.2 Tax
- means an enforced cofltribution, usually monetary in form, levied by the law-maliing body
on persons and property subject to its iurisdiction for the precise purpose of supporting govemment
needs.
k.2 Vessel - includes every type ofboat, craft, or other artificial contrivance used, or capable of being
uscd, as a meals of ransportation on water.
1.2Wharfage - means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade
based on quantity, rveight, or measure received and/or discharged by vessel; and
m.2 Wholesale - means a sale where the purchaser buys or impons the commodities for resale, to
persons other than the end users, regardless of the quantity of the transaction;
n.2 Wholesale Dealer in Fermented Liquor - means anyone 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 offer for sale such fermented liquors (excluding tuba, basi, tapuy and similar domestic fermented
liquors) for the purpose of resale, regardless of quantity.
o.2 Wholesale Dealer of Distilled Spirits and Wines - includes every person who for himseif or on
commission sells or offers for sale wines or distilled spirits in larger qurntities thao frve iiters at anyone
time or rvho sells or offers the same for sale for the purpose of resale irrespective of quantity.
p.2 Wholesale Tobacco Dealer - hcludes every persoo who for himself or on commission sells or
oifers for sale cigar, cigarettes or 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
rvho lor hirnself on or commission sells or offers for sale not more than two hundred cigars, oot more
than eight hundred cigarettes, or flot more than five kilos of manufactured tobacco at any one time
and for rcsa.le.
q.2 Franchise - is a right or privilege affected with public interest which is conferred upon private
persons or corporations under such terms and conditions as the govemment and its political
subdivisions may impose in the interest of public welfare, security, and safety;
r.2 Marginal Farmer or Fisherman - refers to an individual engaged in subsistence farming of

fishing which shall be limited to t}re sale, barter or exchange of agricultural or marine products
produced by himself and his immediate family.
1
Page 8
Ord. 048 - 2010
Series of 2010
Section 2.1 - Words and phrilses not herein expressly defined. - Words and phrases embodied
ion this
Code not herein specificull; Jr:tirrgcl .hall t.r. the same definitions as found in R.i. Zf
OO
Section 2.2 - Rules of Construction - In construing the provision of this Code, the follorving Rules of
Construction shall be observed unless inconsistent with the manifest intent of tire provisiorrs or when
applied they would lead to absurd or highly improbable results..
a. General rule - all words and phrases shall be construed and understood accordiog to the
commor and approved usage of the language; but technical words and phrases and such others
rvords in this Code which have acquired a peculiar or appropriate meaning shall be construed
and understood according to such technical, peculiar or appropriate meaning.
b. Gender and number - Every word in this Code importing the masculine gender shall e-rtend
to both make and female. Every word importing the singular number shall apply to several
Pcrsons or things and every word imponing the plurai number shall extend and apply to one
person or thing.
c. Computation of time - The time neither which an act is to be done as provided in this Cocie
or in any rule or regulations issued pursuant to the provisions hereot when expressed in days,
shall be computed by excluding the first day and including the last day, except when the last day
falls on a Sunday or holiday in which case, the same shall be exclueed from the computation, and
the oext business day shall be considered the last day.
d. References - All references to Chapters, Articles Sections, are to the Chapters, Articles,
Sections in this Code, unless othenvise specifred.
e. Conflicting provisions of chapters - If the provisions of different chapters conflict with or
cofltravefle each other, the provision of each chapter shall prevail as to all specifrc matters and
quesdon invoh,ed thereon.
f, Conflicting provision of sections - If the provision of different sections in the same chapter
conflict rvith each other, the provision of the section which is last in point of sequence shall
prevail.
CHAPIERII
ARTICLE I -MAYOR'S PERMIT FEES
Section 3 - Mayor's Permit Fees- are collected from individuals, parmerships and corporations for the
isstrance of permits by the City Ir{ayor or his duly authorized deputy or assistant in connectiou
with
an application to operate a business, pursue an occupation or undertake an activity in the City of
Roxas. The Mayor's Permit Fees for the different busine ss categories are the foilowing:
Scction 3A.01- A On the Operation of Business
CATEGORY
1.) Dealers in ferrnented liquors, distilled spirits and/or wines except for wine houses or
cellars which shall be based on capitalization.
a) Wholesale dealer of imported (Foreign label)

lirluor. ............ ...... P 220.00
b) Retail dealer of imported (foreign label)
liquors 110.0t)
c) Wholesale dea.lers of domestic Qocally
mrnufacrured) |iquor........ ............... 80.0{J
d) Wholesale dealers of fermented liquors. ito.00

.) Retail dealers in domestic (ocally
manufactured) liquors s5.00
0 Retail dealers in fermented liquors. .. .. . . .. . . . . ... . 55.00
c) Wholesale dealers in vino liquors. . . . . . 35.00
h) ReraiJ dealers in ruba, basi and/or tapuy.. . ... . ... . 20.00
9
Page 9
Ord. 048-2010
Seriesof2010
2,) Dealers in Tobacco:
Retail leaf tobacco dealers 110.00

^)
b) Mrolesale leaf tobacco dealers 220.00
.) Retail tobacco dealers 55.00
d) Wholesaie tobacco dealers 110.00
3.) Orvners or Operators of Amusement places/Devices:
a) Nrght clubs/day clubs 1,100.00

b) Super clubs, cocktail lounges, bars, disco, houses, beer gardens
and other sirnilar establishments 550.00
c) Cabarets, dance ha1is, or dancing pavilioos 275.00
d) Socia.l clubs/volunur;, associarions or
Organizations .. . ...... 275.00
e) Skating rinks .....275.00
t) Bath houses, resorts and the,like, per
Establishment 27 5.00
g) Steam baths, sauna baths and the like, per
Esteblishment . .. . .. ....1,100.00
h) Billiard hall, pool halls, per table 25.00
) Bowlingestablishments 1,100.00
j) Crcuses, carnivals, fun houses and the like . . . . , . . . .... 275.00
k) Ivlerry-go-round, roller coasters, ferries wheels, swings, shooting
grlleries or similar contrivances and side show boo&s per
Contrivances or booth 55.00
7 l) Theaters and Cinema Houses:
Air condition .......... 1,100.00
Non-air cooditior ... . . 550.00
Itinerant operators per day 25.00
m) Bosing studio, cockpits, auditoriums,
lX,rnnasia, concert halls, or sirnilar halls
or establishment ......550.00
n) Pelota/tennis/squash courts per corut 55.00
o) .\musernenr devices. per device 55.00
4.) Financial Institutions and/or lending institutions (pawn shops,

banks, insurance companies, savings afld loafl associatioas,
financial and/or lending investors per establ-ishment:
Nl'ain Office 1,100.00

Per Branch 550.00
I{oley shops per establishment 275.04
5.) Dealers in securities, including foreign

eschange deders 27 5.00
6.) Educational life plan/memorial plan:

Principel Offic< 550.00
Per branch/agency 275.00
7.) Subdivision operators 550.00
8.) Pdl.ate cem€teries/memorial parks 550.00
e.) Boarding houses/lodging houses 110.00
dI
Page 10
Ord.048 -2010
Series of 2010
10.) Dancing houses/Judo Karate Schools/

Driving/schools/Speed reading 1 10.00
11.) Nursery, vocational and other schools

not regulated by the DECS 27 5.00
12.) Pivare detecrive/security agencies:

Irrincipal Office 550.00
Per branch/agency 275.00
Section 3A.02. On Other Activities
I On delivery trucks or vans to be paid by the manufacturer,

producers of the dealers in any product regardless
' of the number of truck or r.ans
110.t)0
1.1. On Delivery Trucks or Van- Sticker Fee 50.00
2. For maintaining window/display office 1 10.00
:) Promoters, sponsors or talent scouts 110.00
.1 For holding stage shows or floor fashion shows, payable

by the operator 1 10.00
5 For maintaining an ofFrce, such as liaison offrce,

adminrstratir.e offrce of professionals or similar
rvith an area as follows:
400 sq.m. or more. . .275.00

300 sq.m. or more but less than 400 sq.m. . . ... . . .... .. . 220.00
200 sq.m. or more but less than 200 sq.m. . . . . . . . . . . . . . . 165.00
100 sq.m. or more but less than 200 sq.m............... 110.00
50 sq.m. or more but less than 100 sq.m 55.0r)
Less than 50 sq.m. . . . .. . . . .. .. . 30.00
6. For Operating private warehouse or bodega oftvholesalers,

retailers, importers and exporters. ... 550.00
7. Re frigerating cases 55.00
8. Cool Srorages. ..... . ... 165.00
9. Lumberyards ......... 165.00
10. Car Exchange on consignment basis. ....... .. .. .. ...... . 550.00
1 1. Storage and sale of flammable or
explosive substance 110.00
12. Peddlers except peddlers of tobacco & liquors... .. .. .. 110.00
lo
Page 1 1
Ord.048-2010
Series of 2010
13. Signboards, billboards arcl other forms
14. Gut Clubs 27s.00
15. Juclo-Karate Clubs. . 1 10.(x)
section 3A.03- Permit Fee for parades, Benefit Dance and the cond,ct of Group Activities
1' o.nfetences, Meeting:, Rally and Demonstrations/promotional fairs/Carava'r Sarcs

a. lnside Building or I.Ialls 500.00/day /or night
b. Outdoor, in roads, streets 500.00/day or night

2. Dances
a. Jam Scssion ...P 600.00/day
or night
b. Benefit Dance rvith ordinary sound and light system (non fiesta tlays) ..P 800.00/day
or night
With Stereo- quadrosonic sound and disco light (non fresta) .. P 800.00/day
or night
c. Coronation and Rall:
Barangay ....P 50.00/day
or night
Poblacion (City Proper) ....P 100.00/day
or night
d. Benefit Dances During Fiestas:
d.1 Barangays
d.1.1- With Ordinary Sound and Light System P1{)0.00/day
or night
d.1.2, With stereo (]uadrosonic and Disco Light P 50.(X)/day
or night
d.2 Poblacion (City Proper)
d.1.1- With Ordinary Sound and Light Sysrem .........I' 600.00 / clatj
or night
d.1.2- With stereo Quadrosonic and Disco Light ..........P 600.00/dav
or night
3. Stage Presentation:
a. Stage Show and Vauder-iile ..... P 600.00/day
or night
b. Drama .... P 600.00/day
or night
c. Culturirl and liashion Shows ....P 600.N/day
or night
4.. I-Iolding of Parade s .... P 300.00/day
or night
5. Othcr Activitics
a. Ireauty Populariq, Contest ... P 500.fi)/day
or night
u
Page"12
Ord. 048 - 20i0
Scries of 2010
b. Horses ancl other animal FightT/Race P 500.00/day

or night
c. Races P 500.00/day
or night
d. Athlctic Competitioas,/Cames P 500.00/day
or night
e. Commercial Proeluct Prorno Fest P1,000.00/day
or nigh
I Bingo Sociels l, 500.00,/day
or night
Section 3A,04 Storage of Inflammable, Cornbustible, or Explosive Substance.
Inflammable Liquids:
1. Class 1- Inflammable liquids with flashpoints

at 20 degtees Fahrcnheit or below, such as
gasoline, ether, carbon, busulphide, naptha, bersol @cnso,e) collodio, and acetone.
Quantity License Fees

5 gallons to 50 gallons P 25.00
Over 50 gallons to 100 gallons P 40.00
Over 100 gallons to 2,000 gallons P 100.00
Over 2,000 gallons to 4p00 gallons P 200.00
Over 4,000 gallons to 8,000 gallons P 3t)0.00
Or-er 8,000 gallons to 20,000 gallons P 600.00
Over 20,000 gallor.rs to 50,000 gallons P1,600.00
Over 5t),000 gallons to 200,000 gallons P2,500.00
Over 200,000 gallons to 500,000 gallons P3,000.00
Or.er 500,000 gallons to 1,500,000 gallons P4500.00
Over 2,500,000 gallons P6,000.00
2. Class II- Inflammable liquids rvith flashpoints

at above 20 depgees Fahrenheit and belorv 70 deppes
Fahrenheit such as alcohol, amyl tutuel, cthyl acetate.

5 gallors to 50 ga ons P 20.00
Or.er 50 gallons to 100 gallons P 30.00
O r.er 100 gallons to 300 gallons P 50.00
C)ver 300 gallons to 500 gallons P 100.00
Over 500 gallons to 1,000 gallons P 150.00
Over 1,500 gallons to 5,000 gallons P 500.00
Or.er 25,000 gallons to 50,000 gallons P1,000.00
f)r'er 50,000 gallons to P1,500.00
3. Class III- Inflammable liquids with flashpoints at 70 degrees and betow 200 depyees Fahrenheit such
as kerosene, turpentine, thinner, preparecl paints, vamish, cleaning solvent, polishirrg
liquids, diesel oil, fuel oil.

5 gallons to 40 galloas P 20.00
Over 10 ppllons to 50 gallons P 40.00
Over 50 galloas to 1,000 gallons P 60.00
Or.er 1,000 gallons to 5,000 gallons P 250.00
Over 5p00 gallons to 10,000 gallons P 350.00
Over 50,000 g'allons to 100,000 gllons P 650.0t)
Or-er 100,000 gallons to 500,000 galkrns P 1,700.00
Or,cr 500,000 gallons to 900,000 gallons P 3,200.00
a
l'age 13
()rd.048-2010
Scries of 2010
"Flashpornt" for the purpose of this ordinance shal mean the temperature at which the
- riquid
gives offvapor sufficient enough to form an ignitable mi.rture with
air near.the surface of the liquid
or within the vesscl used.
Inflammable Gases:
hydrogen coal gas and other inflammable materials in gpsoline forms, inclutlng
-. - ]{cetylenc,
liquefied petoleum gas and other compresscd gases:

Over 15 gallons (water capacity) to 100 gallons (water capacity) P 20.00
Over 100 gallons (water capacity) to 500 gallons (water capaciry) P 90.00
lver !0O gallons (water capaciry) to 2,000 gallons (water capacity) P 200.00
Over 2,000 gallons (water capaciry) to 10,000 gallons (wateicapacity) P 500.00
Over 10,000 gallons (water capacity) to 50,000 gallons (water capaciry P i,000.00
Over 50,000 gallons (water capacity) to 100,i)00 gallons (water capacity) P 1,500.00
Or-er 100,000 gallofls (water capacity) P 2,000.00
Combustible Solids:

Cdcium carbide over 10 kilos but not more than 50 kilos P 20.00
Calcium carbide over 50 kilos but not m()re than 100 kilos P 60.00
Calciumcarbideovcrl00kilosbutnotmorethan500kilos ..,.........._...... P 75.00
Calcium carbide ovcr 500 kilos butnormore rhan 1000 kilos .................. P 100.00
Calcium carbide ovcr 1000 kilos but not more than 5000 kilos . . . . . . . . . . . . . . ... P 200.00
Calcium carbide or..er 5000 kilos butnotmore than 10,000 kilos ............... P 300.00
Calcium carbidc over 10,000 kilos but not morc than 50,000 kilos . . . . . . . . . . . . P 500.00
Calcium carbide ovcr 50,000 kilos P 750.00
Pyrorylin (nitrocellulose Frlms and cellukrid) bc,low 10 kilos P 15.00
Pyrorylin (nittocellulose Frlms and celluloid) over 10 kilos to 50 kilos .... . ... P 20.00
Pyroxylin (nitrocellulose films and celluloid) ovcr 50 kilos to 200 kibs . . . . . . P 40.0i)
Pyroxylin (nitrocellulosc films and celluloid) ovcr 200 kilos to 500 kilos . . ... P 90.00
Pyrorylin (nitrocellulosc f ms and celluloid) over 500 kilos to 1,000 kilos ... P 150.00
Pvro5rlh (nitrocellulosc {ilms and celluloid) over 1,000 kilos to 3,000 kilos .. P 300.00
Pyrorylin (nitrocellulose frlms and celluloid) over 5,000 kilos to 16,000 kilos P 500.00
\roxylin (nitrocellulose hlms and celluloid) over 10,000 kilos ................. P 1,000.00
Matches from 25 kilos and not more than 100 kitos P 25.00
Matches from 100 kilos and not more than 5,000 kilos ............ P 100.00
Combustible Solid:

N{atches from 5,000 kikrs and not more than 1,000 kilos ..... P 200.00
Matches from 1,000 kilos and flot more than 5,000 kilos P 400.00
Matches over 5,000 kilos P 600.00
"Nitrate phosphorus, bromine, sodium, ferric acid, and otlcr hazardous chemicals of similar
inflammable explosive, corrosive, oxidizing or lachrymiatory propcrties:

Quantity from 5 kilos to 25 kilos P 10.00
Quantity from 500 kilos to 1,000 kilos P 150.00
Quantity from 1,000 kilos to 5,000 kilos P 400.00
l3
Page 74
Ord.048-2010
Serics 0f 2010
"Shredded Combustible materials such as works shavings (rusot), excelsior, sarvdust, kapok,
strarv, hay, combustible }oose fibers such as cotton waste (esiopa)
sisJ, sal,um and othcr similar
combustible shavings and Frne materials:

Bulk sto(age frorn 20 cu. Ft. to 190 cu. Ft. P 25.00
Bulk storagc from 100 cu. Ft. by not esccedir.rg 50 cu. Ft. . . . . . . . p 60.00
Bulk storage over 500 cu. Ft. and not more than 1,000 cu. Ft. .. P 100.00
Bulk storage over 1.()00 cu. Ft. and not m<;rc therr 2,500 cu. Ft. P 150.00
Bulk storage over 2,500 cu. ].-t P 200.0t)
"'I'ar, rixim, u'axes, cop{a, mbbcr, cork, bituminous coal and similar combustible materials:

Quantity over 50 kilos but not more than 100 kikrs P 10.00
Quantity or.er 100 kilos but not more thafl 1,000 kilos P 50.00
Quantity over 1,000 kilos but flot more than 5,000 kilos P 200.00
Section 3A.04 Rate of Inspection Fee. Atl natural and juridical persons shall be chargerl the
following rates, subjcct to revieu' and modification by the Sang;uniang Panlungsod every threc (3)
years from the Frrst year of irnplernentation of this Ordinance:
[. For prr>curement of Bushcss Permits- A fire inspection fee of one Hundred pesos
e100.00).
2. For prccurcrnent of Building Pcrmit- A Frre inspection fcc of l()t) Hundred Pesos (100.00)
or equal to that computed b)'the BIfP collccting offrccr of thc liirc (lode Fee Charge. rvhich
er er is hrr.hcr.
3. Fr.rr procurcr.ncnt of Occupalcy l)crmit A iire inspcctir>n fcc of CJne Hundred l)csos
P100.00) or crlur to ()lrl utcd b I]ILP fficr:r of lhc ljirc F
which cvcr i
4. For procurcmcnt of Electrical Pcrmit- A fire inspection fce of 'I'er.r Pesos (10) Pesos.
5. fior procurement ofReconnection Permit- A Frre inspectirxr fee of nventy Pesos (20.00).
Section 3A.05. Manner of Collection. 'l'he above mentioned Fire Inspection shall be collected by
and paid at the Office of the City Treasurer, Roxas City and it shall be intepgated with the paymenrs
made to the City 'I'reasurer.
Section 3A.06 Trust Fund.'I'he above rncntioned llire Inspectiol lice shall be deposited as 50",,r
'l'rust Funcl for thc cxclusive puryoses sct frrrth in this orr]inancc and 50(L for the general fiuncl. llr:lr
thc City's Baratgay l,)rncrgency Response 'l'cams.
Section 3A.07 Disbursement of Funds. l'hc amounts from which thc liirc Inspection lee will be
collected can be accessed and releascd only upon thc recommendation of the Oity Fire N{arshal and
the (lhairrnan of thc (irmrnittee on Fire Matters of the City Council and the authorization of the
Ciq,Mavor.
section 3A-08 ownership of Equipment/Appliance - All proircrrics, cquipmenr, appliances antl

other facilities acquircd/obtained, or purchasccl through thc trust fund shr l bc exclusively ownc<l
and utilizeJ by thc lloxas city Fire Statir;n and may rlor be removcd from the Roxas Ciry Fire
Station by any g()vcrnmerital agency or entity rvithout the coflscnt of the City Mayor and tlrc
conformity of the City Firc N{arshal of Itoxas Oity.
A
Page 15
Ord. 048-2010
Scries 0f2010
CHAPTER. lTI
O*T'C"" , - SEOV'C'CHA*G"S IGORUAG'S"*.'N'CU C'O*OUS
Section 4.00 RATE OF CHARGES
Except as othenvisc pu,-idcd hcrcin, garbagc scr-r.ice charges,/fees shall be collected
annually from every
person. (nanual or juridical) eng:rged in br.rsincss, profession-or occupation
or any undertaking in the City of
Iloxas in accordance with the following schedule:
Section 4A.01 AIRCRAFT AND WATERCRAFT COMpANIES:
ANNUAL tIEE
1. Main C)fficc 4,000.00

2. For evcry branch r>fficc 2,000.00
Section 4A02 AMUSEMENT pLACES:

1. Amusement centers and
establishments with coin-
operated machines, appliances
arnusement rides and shooting,
galleries, side show booths aod
other similar establishments
rvith contrivances for the
amusement of the customer/
per contrivance 100.00
Billiard and/or pool halls/
pcr table u0.0o
Bowling establishment:
a. Automatic/per lane 120.0()
b. Non-automaticf per l,ne 90.00
Casinos 4,000.00
Circuses, Carnivals & the
iike 1,000.00
Cockpits 2,000.00
Gymnasiums 200.00
2. Membership clubs, associations
or organization:
a. Serving foods, drink and
lodging faci-tities 1,500.00
b. Serving foods, drinks without
lodging facilities (,(D.00
3. Night/Day clubs, discos and
othcr simillrr establishmeots;
a. Night (ilubs 2,5C)0.00

b. I)ay Clubs 't
2oo.0o
c. Cocktail Lounges or l)ars,
Ileer gardens, Discos 800.00
ti. Cabarets/Dance Hatls f)00.0t)
4. Coliseum or similar
Establishments 2,500.00
Rcsorts or other similar
Establishments .300.00
Sauna baths and massage
clinics/per cubiclc 50.0t)
Skatin.g lUnk 100.00
5. Studio sports complcxcs. 1,500.00
l.
C
Page 16
Ord.048-201it
Series of 2{i10
y 6. T'heaters or Cinema Flouses

with seating capacity ot:
a. More than 2,000 pe;sons 1,200.00
b. 500 to 2p00 persons 800.00
c. Less than 500 persons 400.1)0
Section 4A.03 ELECTRICAL AND I,OWER COMpANIES:

ANNUALFEE QTRIYTAX
t. N{ain OfFrce and/or each
power plant...... 5,000.00
Every Branch OfFrce thereof.. 2p00.00
Section 4A.04 GASOLINE SERVICE FILLING STATIONS:
l. I Iaving an area o[ 1,5(X] st1.m.

or rn()re. . .. . (,00.00
Having an area of more than
1 I ,000 but less than I ,500 sq.m. 500_00
2. Havtng an area of 1,000 sq.m

orless..... 400.00
Curb pumps and ftlling station
150.00....... 75.00
DRM INNS, BOARDING

Section 5.00 HOTELS, MOTELS, APARTELS, PENSIONS INNS,
HOUSES, LODGING HOUSES, DORMITORIES DWELLING AND OTHER SPACES FOR
LESS OR RENT:
Section 24A.5.01 Hotels:
a, Five Star/Per Room:

1. Single Bed......... 20.00
2. Double Bed.... 30.00
3. Suite................ 40.00
b. Four Star/ Per Room:

1. Single Bed.................... 16.00
2. Double Bed................... 24.00
3. Suite........... 32.00
c. Three Star/Pcr Rrxrm:

1. Single Bed 12.00
2. Double Bed 18.00
3. Suite......... 24.00
Section 5.01- Hotel, and Drive Inns/ Per Room 10.00
Section 5.02- Hotel, Apartels, Pension Innsl

a. With air-conditi()n per room;
l. Singlc lled..... 12.00
2. Doublc Bed................. 16.00
b. Without air-condition per room:
1. Single Bed.................. 10.00
2. Double lled 12.00
la
Page 17
Ord.048-2010
Series of 2010
Section 5.03 tsoarding House. I-odging Flouses

Dormitories, Bed Spacers (Bed Capaciq)
Per tsed........... 8.00
Section 5.04 INSTITUIION OF LEARNING:

AI{NUAL FEE
1. Private Universities, Colleges,
Schor-rls and Edr.rcational based
on dT e total semestrai enrollments
as follows:
a. 500,000 students or mo{e... .... 3,000.00
a. 30,000 or more but less
than 50,000 srudents 2,500.00
20,000 or more but less
than 30,000 students............... 1,800.00
d. 10,000 or more but less
than 20,000 srudents 1,000.00
e. 5,000 or more but less
than 10,000 students... .. . ..... . . .. 600.00
f. 1,000 or more but less
than 5,000 students................ 400.00
g. 300 or more but less
than 1,000 students................ 200.00
h. Below 3U0 studenrs..... 150.00
Section 5.05 LIQUIFIED PETROLEUM:

Gas Dealer:
1. Marketer. . 200.00
2. Dealer. . .. . 150.00
Section 5.06 - MARKET STALLHOLDERS:

Section 5.07 - Public Markets:
a. For each stall with 100 or
more stallhoIders...................... 100.00
b. For each srall with less
than 100 stallholders................. 80.00
Section 5.08 - Private Markets:

Each stall.... 100.00
Stallholders with more tlan five (5) square meters and/or (efldering services as:pawoshops,
appliance stores, banks and other similar establishments shall be excluded under the term stallholders aod
levied
garbage service charges, in accordance with the pertinent provisions herein.
Section 5.09 - MEDIA FACILITIES:

1. Newspaper, books or magazine
Publications:
a- DaiJy Newspaper..... . ........ . 500.00
b. Weekly Magazne... 300.00
c. Books and other magazines
publication......... 200.00
2. Radio Stations........... 250.00
3. T.V. Stations. ... . . 350.00
t+
Pagr 1 8
C)rd. 048-2010
Scries of 2010
section 5.10 - IIELEGRAPH, TEI-ETYPE, CABLE AND wIRELEss

COMM{JNICATION
COMPANIES, E'TC.
l.l4ain OfFrce ..... 1,500.00
2. Every bnnch/ station thereof. .. . . . ... 1,000.00
Section 5.ll - TERMINAL GARAGE FoR BUS, TAXI AND orHER puBlrc urllrry
VEHICLES, EXCEPT THOSE USED FOR HOUSE GARAGE:
ANNUALFEE
1.With an area of 1,000 sq.m. or more.. 1100.00
2. With an area of 700 or more but
less than 1,000 s<1.m....... 1,000.00
3. With an area of 500 or more
But less than 700 sq.m 600.00
4. With an area of 300 or more
But less than 500 sq.m. . 400.00
5. With an area of less than 300
Sq.-........ 200.0u
Section 5.12 - PEEDLERS, AMBULANT VENDORS EXCEPT

DELryERYVAN ORTRUCK....... 3O.OO
Section 5.13 - ADMINISTRATION OFFICES,

DISPI-AY OFFICES AND/OR
OFFICES OF PROFESSION.,.,..... 8O.OO
Section 5.14 PRMTE WAREHOUSE OR

BODEGA.......... 3(X).00
Section 5.15 - ALL orHER BUSINESS AND SERVICE AGENCIES Nor SPECIFICATLY
MENTIONED ABOVED.
Section 5.15.01 - Manufacturers producers and processors:
a- Factory with an aggregate area of

1,000 sq.m. o( more.......... 4,000.00
1,000 sq.m .......3,000.00
200 or more but less than
500 sq.m. . .. .. .. .. . ....2200.00

200sq.m......... 1,500.00
50 or morc but less than
100 sq.m.......... .... 1,000.00
50sq.m......... 500.00
lrss than 25 sq.m. . .. . 200.00
Section 5.15.02 - Exporters/ Importers ...... 1200.00
ls
Page 19
Ord.048-210
Seriesof2010
Section 5.15.03 - Brewers, Distillers, Compounder

and pu-blic eating places vith an
aggregate area of:
1,000 sq.m. more ........... 4,500.00
500 sq.m. or more but less than
1,000 sq.m 3,000.00
500 sq.m 2,500.00
100s61.11.or more but less than
200 sq.m. . ..... .. . ... .. ... 1,800.00
100 sq.m ... 1200.00
50 sq.m.................... 600.00
I-ess than 25 sq.m. .... 200.00
Carinderia.............. 120.00
ANNUAL FEE
Section 5.15.04- Owners or Operators ofBusiness
establishments rendering services:
a. Business Offices or general
conrractors (Building specialty
Engineering) : Manpower service/
employment agencies, advertising
agencies with aggregate area of:
1,000 sq.m or more.......... .. 2,500.00
1p00sq.m....... 1,500.00
500sq.m......... 1200.00
200 sq.m......... 700.00
100 sq.m.......... 500.00
50 sq.m........... 200.00
kss rhafl 25 sq.m.............. 100.00
b. Other Contractors/Business
establishments engaged in
rendering services, pdnters
and publishers with an aggregate
areas o f:
1 ,000 sq.m. or more........... 4,500.00
500 sq.m. or more but less thao
1,000 sq.m......... 3,000.00
500 sq.m. ... 22OO.OO
200 sq.m 1,600.00
100 sq.m........... 1,000.00
50 sq.m. . 600.00
kss than 25 sq.m.............. 200.00
t1
Page 20
C)rd.048-2010
Seriesof 2010
3. Independent wholes.alers, dealers, distributors,

repackers and retailers with an aggregate area of:
1,000 sq.m. or more. 3,500.00
1,000sq.m....... 2,500.00
200 or more but less tl.ran
500 sq.m......... 1,800.00
200 sq.m......... 1,000.00
100 sq.m......... 500.00
25 or morc but less than
50sq.m........ 200.00
Less than 25 sq.m. .... 100.00
Section 5.16 - GARBAGE CHARGES FOR MULTIPLE BUSINESSES Where rwo or more kinds
-
of businesses subiect to garbage service charges are conducted in the same place of establishment by the
same owner or operator' the charges to be collected shall be, that of the business which was the highest rate
plus twenty frve (257o) thereof.
Section 5.17 - MANUFACTURERS, PRODUCERS MAINTATNING oR OPERATING

PRINCIPAL OFFICES FACTORIES AND/OR SALES OFFICES IN THE PREMISES.
For purposes of collection of the garbage service charges under schedule p:1 manufacturers
or producers marntaining t-heir factory and principal office or sales offices in the same premises shall pay the
garbage charges based on the total aggregate area of such business premises at the rate prescribed under
schedule p(1-a) thereof.
Section 5.18 - NEWLY ESTABLISHED BUSINESS - In case of a newly started business, applicable
garbage sen'ice shall be computed proportionately to the quartedy charge.
Section 5.19 TIME OF PAYMENT Payment of garbage service charges mentioned in Section shall
- -
be made within the flrst twenty (20) days ofJanuary ofeach year and/or within the twenty (20) days of every
quarter thereafter. Of the garbage service charges is not paid within the period prescribed, the taxpayer shall
pay a surcharge of twenty 6ve (25) percent of the amount of the fee as surcharge plus interest of oae (1)
perceot per month from the date due until the charge or fee is firlly paid.
section 5'20 - EXTENSIoN oF PAYMENT oF CHARGE - The Sangguniang panlungsod, may for
iustifiable causes or reasons like flood, fire, typhoon and other riatural calamities, extend for an additional
period ofnot exceeding thirty (30) days the time ofpayment of permit or service fee without peoalty.
Section 5.21- AI)MINISTRATwE PROVISION - It shall be the duty of every registered subscriber or
customer to place his or her garbage can or contaioer on the side of the street not eadier than the time
specified for its contents to be collected by the garbage crew. The City grbage truck crew shall wake rormd
of collection at specified time schedule and along the routes to be established by the Office of the City
Engineer.
Failure on the part of the subscriber or customer to put out for collection his or her garb4ge can or
container' the Office of the (Jity Engineer cannot be held accountable for the lost of any garbage can or
container of any subscriber or customer it being the duty of the owner to withdraw or keep his or her own
garbage can or container after thc City garbage truck has emptied the sarne.
Any person or subscriber shall not be allowed to dump his or her garbage, waste papers, rubbish,
kitchen leftover and refuse into the City govemment garbage can which is reserved exclusively for public
streets, parks, plazas, markets or any public places. T'he dumping of garbage at any vacant space or lot
without properly covering it to the satisfaction of the Oity Heatth Offrcer is also hereby prohibited.
I'age 2l
Ord. 018 * 20'10
Series of 201()
Section 6'00 All other Businesses but not specifically

mendoned. with capital in'estments a.d/or
lnnual selcs redized tiom the prcceding
l,ear;
Less than 3,000.00 .. . . . ... . . ..... ... 30.00

3,000.00 or more bur less than p10,000.00 ............ 55.00
10,000.00 or more burless than 50,000.00 ............i10.00
50,000.00 or more bur less than 100,000.00 . ... . . .. ....165.00
1 00,U00-00 or more but less than 200,000.00 . . . .. . . . ....275.00
200,000.00 or more but less than 300,000.00 .. . . . ... ....385.00
300,000.00 or more bur less than 400,000.00 . . . , ........440.00
400,000.00 ormore butless than 500,000.00 . . . . ........495.00
500,000.00 or more bur less than 600,000.00 . . ... . . . ....550.00
600,000.00 ormore but less than 700,000.00 . . .. . . . . ....600.00
700,000.00 or more but less than 800,000.00 . . . .. . .. ....660.00
800,000.00 or more but less than 900,000.00 . . . . . . . . ....715.00
900,000.00 or more burless than 1,000,000.00 . . ... . . . ....770.00
l,()00,000.00 or more but less than 10,000,000.00 . . . . .....1,100.00
()vcr 10,000,000.00 ......... ..........2,200.00 "'
A business or occupation is not exempt from paying Maycrr's Permit for being conducted rvith enother
business or occupation for rvhich the business has been specifically paid for.
AII occupation subiect to periodic inspection and sun ei.[ance by the Office of the Ci4,Mayor
shall retluire a N{a1'or's Permit at P50.00 per annum.
Section 6.01 - Business Permit and Licensing Division
I . Busincss lleg. Plate l, 250.00

3 . Ilesearch Fee P 20.00
4 lnspcction Fce (for nerv business) P 100.00
5 Sticker lree (for PUJ and Vans plying Roxas City) P 190.00
Annual Registration Fee P 100.00
C)ccuprdon Tax P 50.00
Occupation Fee P 30.00
6. Srickcr Fee (for Bus. Plate) P 30.00
Section 7.00 Payment of Permit Fees - Payment of permit fees shall be made to the Of6ce of the Ciry
'I-reasurer
prior to the operadon of any business or exercise of any lawful profession/occupation and/or
calling.
ln the clse of change in orvnership ofbusiness and change in location from one place ro
xnothe( or lrom one brrangay to another within the city, it shall be the obligation of the new orvner or his
authodzed representative to secure/apply for and pay the corresponding Mayor's Permit [,ee as the 6rm is a
nerv business.
Any fa.lse sratement or tampedng found to have been made by the applicant or licenses shall be
considered as sufficient ground to deny/revoke or cancel the permit, rvithout prejudice to the ffing of
crimrnal complaints/charges against the applicalt or licenses.
'I'he Ciq' r\Iayor or his duly authorized deputy/assistant may refuse to graot/issue a permit to any
person,/entiq' on the following grounds:
"l
Page 22
Ord.048-20r0
Series of2010
a) Previous violation of aoy ordinance or reguiation on the granting

of permits;
b) l f the business or uldertaliing does not conform or comply with
Q regulation, safety,,health and other policies and requirements of

the Cit1, of Roxas or its duly
authorized deputy/representative;
d) If the applicant has unsettled tax obligation, debt or tiabitity to govemment, and
e) If applicant is not qualifrcd under arry provision of the law or reguJation/guideline in the
establishment or operation of the br.rsiness being applied for.
All individuals/entities granted permits or liceoses are required to keep

his/or its permits/posted in
a conspicuous place inside the business establishment or office. Ilthe lic.nse ta. no ftxej place ofbusiness
shall keep the permit or photocopy thereoi in his possession. The permit shjl be immediately
". ".ffi..1 f9
produced/shown upon demand by the du.ly authorized deputy/deputies of the City Treasurer.
Section 7.01 APPLICATION - A1l applications for Mayor's Permir must be frled with the Office of the
City Mayor. The OfEce of the City Mayor will provide the applicant with the necessary form. The applicant
shall accomplish all t}te requirement/ information or data/description of the business applied for aod other
pertinent details. The applicant will be guided by the staff at the office of the City May"i t" procedures and
guidelines on how to transact with concemed offices, including follow-up and reieasing of permits.
Section 7.02 RENEWAL - The licenses must reoew the permit on or before the expiry date specifre<J in
the said Mayor's Permit.
All permits issued by the City Mayor o( his representative shall be null and voirJ or cease to be in
force upon revocation and its sufiender is mandatory- the business shall only be deemed finally close upon
payment of all taxes, fees, charges due thereon.
CHAPTER IV
ARTICLE I - TAXES ON BUSINESS AND SERVICES
Section 8 - MANNER OF PAYMENT - The tax is due and payable to the City Treasurer withour
penaJty:
On or before the 206 day ofJanuary for the <luarter ending December 31
()n or before the 204 day of April for the quarter ending March 31
C)n or before the 20e day of October for the quarter eodiflg September 30
Section 9 - PENALTY FOR L.{'TE PAYMENT- Failure to pay the tax on time subiects the licenses to a
surcharge of 25o1o ar.d unpaid taxes, fees or charges including surcharges, until such amount is Iirlly paid but
in no case shall the total interest on the unpaid amount exceed thirty slx (36) months.
Section l0 - PENAL PROVISION - Any person who violates any provision of this Code or any
regulation promulgated hereunder, for which no specific penalty is prescribed, shall be punished by a finL
of not exceeding Two Thousand Pesos p2p0o), or an imprisonment for not exceeding six (6) months, or
both, at the discretion of the court If the violation is committed by a juridical persoo, the president, general
manager' or any Person entrusted with &e administraticin thereof at the time the violation was committed
shall be held responsible for liable therefore.
21
Page 23
Ord. 048 - 2010
Series of 2010
Section 1l - RETIREMENT- In the evcnt that thc business is closed, the owncr or operator must,3t)
days from the day r-rf closure, subrnit to the City Treasurer a swom statement of gross reccipts
or sales
d"nng the undeclarcd portion of,the year, and pay the correspoflding ta\ due thertn before the permit
and license may be considered officially retircd. If the tax paid duringlhe year, be less than
the tax due of
the current year, the difference shall be paid befrrre the business i. coî l.."d officially retired.
Section 12- ON MANUFACTURER, ASSEMBLERS, REPACKERS, PROCESSO

BREWERS, DISTILLERS, RECTIFIERS, AND COMPOUND OF LIQUb I ILLED
SPIRITS AND WINES OR MANUFACTURERS OF ANIY ARTICLE OF C OMMENCE OF
WHATEVER. KIND OF NATURE, IN ACCORDANCE WITH THE FOLLOWING
SCHEDULE.
With gross sales or receipts for the preceding calendar year in the amount of:
FROM TOLESS ANNUAL OUARTERLY
. Irss than 10,000.00 272.25

P10,000.00 15,000.00 363.00 90.75
15,000.00 20,000.00 498.30 120.00
20,000.00 30,000.00 726.00 181.50
30,000.00 ,m,000.00 1,089.00 272.25
210,000.00 50p00.00 1,361.25 34(l,30
50p00.00 75,000.00 2,178.00 544.50
75,000.00 100,000.00 2,722.50 680.60
100,000.00 150p00.00 3,630.00 907.50
150,000.00 200,000.00 4,537.50 1,134.35
200,000.00 300,000.00 6352.50 1,5tt8.15
300,000.00 500,000.00 9,075.00 2268.75
500,000.00 750p00.00 13200.00 3,300.00
750,000.00 1,000,000.00 16,500.00
1,000,000.00 2,000,000.00 22,687.50 // ,
4,125.00
5,671.85
2,000,000.00 3p00,000.00 --_, - 27225.00 6,806.25
3p00,000.00 4000,000.00 32,670.00 8,167.75
4,000,000.00 5,000,000.00 38,115.00 9,528.75
5,000,000.00 6,500,000.00 q2t8.75 10,054.70
6,500p00.00 or more at a rate not exceeding thirty seven and a halfpercent (37 y2 oA
of one percent (1o./o) of excess over 6,500p00.00
Section 12.01 - On Wholesalers, Distributors, or Dealers in any anicle of commerce of whatever kind or
nature in accordance with the following schedules:
A. With gross sales or receipt for the preceding calendar year in the amount of:
FROM TO LESS ANNUAT OUARTERLY
Less than 1,000.00 30.25 7.55

1,000.00 2,000.00 53.90 13.45
2,000.00 3,000.00 82.50 20.60
3,000.00 4,000.00 1 18.80 29.70
4,000.00 5,000.00 1 65.0t) 41.25
5,000.00 6,000.00 199.65 49.90
6,000.00 7,000.00 235.95 59.00
.Y)
Page 24
Ord. 048-2010
Series of 2010
7p00.00 8,000.00 272.25 68.05

8,000.00 10,000.00 308.55 77.15
10,000.00 15,000.00 363.00 90.75
15p00.00 20,000.00 453.75 113.45
20,000.00 30,000.00 544.50 136.15
30,000.00 40,000.00 726.00 181.50
40,000.00 50,000.00 1,089.00 272.25
50,000.00 75,000.00 1,633.50 ,108.35
75,000.00 100,000.00 - 2,178.00 544.50
100,000.00 150,m0.00 3g85.5O 1 771.35
150,000.00 200,000.00 3,993.00 998.25
200,000.00 300,0,00.00 5,445.00 ,.' 1,361.25
300,000.00 500,000.00 7260.00 1,815.00
500,000.00 750p00.00 10,890.00 2,722.50
750,000.00 1,000,000.00 14,520.00 3,630.00
1,000,000.00 2,000,000.00 16,500.00 4,125.N
2,000,000.00 or more at a rate not exceeding fifty percent (507o) ofooe
perceot (17o) of excess over 2,@0,000.00
B. On all Exporters on Non-Essential Commodities:
Gross Sales/Receipts for preceding year: Amount of'fax/Annum
Less than 1,000,000.00 . . . 1,650.00

1,000,000.00 or more but less than 5,000,000.00 . 3,300.00
5,000,000.00" " 10,000,000.00. 4,950.00
10,000,000.00 " ' 20,000,000.00 8,250.00
20,000,000.00 " " 30,000,000.00 I 1,550.00
30,000,000.00 " " ' 50,000,000.00 17,050.00
50,000,000.00' " ' 75,000,000.00 24,750.N
75,000,000.00 " ' ' 100,000,000.00 33,000.00
100,000,000.00 at t}le rate not exceeding fifty percent (50o/o) of1,),,i ofgross
Section 12.02 - On Millers, Producers, Wholesalers, Distributors, Dealers or Retailers of essential

commodities enumerated hereunder at a rate of one half (1/2\ of the rate6 prescribed under
subsections (94.00), (9A.01) and (9A.03) of this Article:
(1) fuce and Com:
(2) Wheat or cassava flour, meag daily products, locally manufactured processed or
preserved food, sugar, salf and other agricultural, marine and fresbwater products,
whether in their origrnal state or not:
(3) (iooking oil and cooking gas:
(4) l,aundry soap, detergent, and medicine.
(5) Agriculture implements, equipmenr and post-harvest faciJities, fenilizers, pesticides,

Insecticides, herbicides and other farm inputs:
(6) Poultry feeds and othet animal feeds
(f School supplies: and
(8) Cement.
?4
,
i
Page 25
Ord. {)48-2010
Serics of 2010
Section 12. 03 - ON RETAILERS. At a rate of ZYo on the gross sales or reccipts of P4ffi.000,fi) or
less and at a rate ofone percent (l7o) or more than P400.000.00 for the precetling calendar year:
With gross sr es or receipts frtr the precedi.ng Rate of 'I'ax

calendlr yc:u r.,f:
Per annum
P{X),00(1.00 or less 2'Yo

I\[orc thrn P+00,000.00
Provicled, horvever, that barangays shall have the exclusive power to levy ta\es, as provided undcr
Scction 152 Republic Act. No. 7160, on gross sales or reccipt of the preceding calendar year of l.'ifty
'I'hous.,rnd l)esos (?50, 000.00) or [ess, in the Roxas City.
Section 12.04 - ON CONTRACTORS l.,d oth.r inilependent contract()rs, in accordance with the
hrliorving schcclule:
With gross reccipts for the preceding calendar year in the amount of:
lrl{( )\l ']-O I,ESS ANNUAL QUARTEPJ,Y
Lcss thrn P5,000.00 45.35 11.15

5,(xx).0r) 10,000.00 106.65 25,40
10,000.()0 15,000.00 172.40 43.10
15,000.00 20,000.00 272.25 68.05
20,01)0.(xl 30,000.00 453.75 133.45
3r),1x10.00 -10,000.00 635.25 158.80
4t,(x)0.00 50,000.00 907.50 226.85
50,000.(x) 75,000.00 1,452.00 363.00
75,1xn1.00 100,000.00 2,178.00 5,14.50
10{),000.00 150,000.00 3,267.00. 81(r.75
l5r),0{)(}.(x) 200,000.00 4,356.00 1,089.00 -
201),0()0.(x) 250,000.00 5,989.95. 1,49135 >'
250,0(x).00 300,000.00 7,623.00r. 1,905.75
300,000.(x) .100,000.00 10,164.00' 2,541.00
.+l)0,(x)0.1)0 500,000.00 13,612.50 3,.,+03.10
5(n),Lto{).(x) 750,000.m t5262.50 3,815.60
750,0(X).00 1,0t)0,000.00 1(r,912.50 4,228.15
1,000,000.(x) 2,000,000.00 18,975.00 4,743.75
1,0(X),0(X).00 ()r more at a ratc r-rf fifty percent (50(li) of one percent (10't) of excess over 2,000,0(X).000
Section 12.05 - On benks and other financial institutions at a rate not excecding sevenry percent
(?0%) of one percent (1%) on the gross receipts of the prcceding calendar year derived from
intere st, commissions and discounts from lending activities, income from financial leasing,
divi{ends, rentals on property and profit from exchange or'sale of property, insurance premium.
'l'hese include but r.rot limited to ;
t. (:(,mmercial Ba.lkr;
?. li.i-;irg Banks
3. l{ural f}anks
1. N{oncy shops
5. l,cnding Investors
6. liinance & lnvestment (irmpanies
7. 1):tu,nshop
u. Irtsurauce Company
t). I)ealer in Sccurities
l0 Prc-leeJ (ioutrlcl:i
ll I l ruse lvft rrrlyagc
25
I
Ptgc 26
()rd. 048 2010
-
Series of 2010
12. 'l\rift or lnstitutions, at the

tsanks and other Financial Intermediaries
rate of seventy percent 00%) of 191 on the lyoss receipts of the
preceding calendar ycar derived lrom intercst, commission and
derivcd fnrm lending activrties, income from dividends, rentals on
propcrty or profit from exchange on sale or property, insurance
premium.
lrr tlre c:rse ,rf ncrvly started business, the rate sh;rll be one-thirtieth (1/30) of lo,i, of thc Capital
rnyestmeot. lfl the succeeding cdendar year, regardless ofwhcn the business stirted t() operate, the
taxed shall be based on gross receipts from thc precedinl; calendar year or any fraction thereof as
providetl hcrcin.
Section 12. 06 On operators or owners of rice or corn mills engaged in the business of milling rice,
corn
and other cereals belonging to other persons shall pay the following rates upon total capacity per
machine:
A
(iorn mill, not excecding one hundred
cav?1os pcr twclve hourcapacity.......... 90.00
(irm mrIl, exceeding one hundred

c'.Ivans pcr rwelve hour capacity . 135.0t)
"Kiskisan" typc, n()t exceeding one hundred

car,ans of palay per twelvc hour capacity 150.00
"Kiskisan" rypc excceding one hundred

c.tr.tns,,f pr :r1 n(t ru(lrc ht,ur cepitciq 225.00
"Cono" r.rf not excccding one hundred cavans

of prrlay per tu,clvc ht>ur capacity. . . . . . . . . .. 600.()(_l
"Conri' of not exceeding two hundred car.afls

of palay per nveh.c hour capacity . 1,200.00
"(lono" of not excecding threc hundred cayans

()t'p,rl f'Jr r\'ulYc hr.rLlf caplcity 1 ,800.u0
"Cono" of not cxceeding four hundred cavans

t )f prrl:r) p( r tw('l\ c h()ur caprc;q 2,700.00
"('ono" of not cxccecling five hundred cavans

()f p'.rlay pcr t1.,. clve hour capaciq, 3,900.00
"(looo" of not cxcccding six liLrndrcd cavans

t )i p.rl.r1 ptr tuclvc lt,,ur cepacirl . 5,-100.()0
"Cr ino" of nc.rt cxcceding seven hr.urdred cavals

()f pday per trvclve hour capacitl . . . . 7,500.0u
"( iono" of rot excccding eight hundred cavans

()f p';rlay pcr tr,, clvc hour caprcity 9,(r()0.00
"(-ono" ofnot exceer,ling nine hundrcC cavans

t )i prrlal pcr rwclvc hour q"p rciry l:?,0{x)..({)
?G
I'age 27
()rd. 048 -2()10
Series of 2010
"(.onri' of cxcecding one hundred car.ans

t tf pel.ry pcr twclrc hour c..rpacity. . . . . . . 14,4{)0.00
"(irno" of over one thousands cavans of

I):tl.rl pcr trvclvc hourc:rpaciry......... 16,ri0().{)0
Scction 12. 07 - On
owners or operators of restaurants, cafes, cafeteria, ice cream and other
refreshments parlors, soda fountains, bars, carinderias, and food caterers and others not specifically
mentioned, at a ratc of Zoh on the gross sales receipts offor the preceding calendar year.
Sccti<-rn 12.08 - On all business establishments principally rendering or offering to render services,
as an
exception to Section 9A.M ofthis Article:
Aclvcrtising Agencies Business Managcment Service

Animel I Iospitals Collecting Agencies
Assaying Laboratories (irrnmercial or immigration brokers
Airlincs and Shipping Iines I)rafting Services
on commission basis Diesel Injection Services
llclt irnd lluckle Shop Engraving Plants
lllrrcksrniths shops Escort Sen,ices
Ileasibility Studies and
llookbindcrs Consultant Service
lloolung C)ffices or hlm exchange Garages
llrccding of ga.me-cocks and other ()old and Silversmith Shops
Sporting animals belonging to others
I-essor of Real Property /
I nvcntors I{ouse and/or sign painting shops
Interior decoratiog sen'ices
Inspcctor sen'ices for incorning Job Placernent/recruitment
lnd outgoing cargoes Services
Landscaping Contractors
Insurmce Agencies, tidjusters,
brokcrs Nlanagcmcnt consultant not
subjcct tt.r occupation fce nor
lntcrior decoratinl; services professir.,nal tax.
Junitorial Scrvices Nlcdical and l)cntal l,aboratories
Job placement/recruitment N{crcantile Agcncics

r\gencics
N{essengerial Services
l,andscaping Oontractors
Plumbing Installation Scn'ices
Lathc Nlachine
School fr,r p<,kr playcrs and,/or
Business agcnts and other independcnt horseback academy
c()ntractors not included among those
(rccupation lees I)ublic Fcrries
Real Ilstate Appraiser
Rentals of cars, bicycles and Slripping Agrnoc..
()thcr light equipment lilie betamax
tapcs, skates fumitures, sound Shipyard frrl repairing sht)ps i )f
s),stcm, etc. others
?7
-t
l)agc 2t|
()rd. 0.llt 20 10
-
Scrics of 2010
Rcpair and/or construction shops Shoeshine Stand

h,r rn,rtor and animal drawn vehiclcs,
bicycles and/or tricycle, fumiture Shops for Shearing of Animais
shops, * atches, houschold applianccs,
boats, typcrvriters, etc. Silkscreen on T-Shirt l'rinting
l(oasting of pigl;, fo\r,ls, etc. Stables
Sculpture shops Stockbrokers
I{ousc :rnd7'or Painung shops Tinsmiths shops
'lbrving Sen.ices 'I'ra'r'el Agencies
Ve terinary Clinic Vidco Covcrage Sen,iccs

Welding Shops
Vaciaclrr shops
Wltcrh()use (public) or bodegas
Wrxrd Oan,ing shops
Shall oav in accordance with the orescribed schcdulc:
l.:rsr Ye.rr's ( iruss ltcccior
lrl{( ) l\l T() LDSS ,\N N LIAL QUARl'BRI,Y
l.ess than P5,00u.00 45.35 I 1.35

P5,000.1tu 10,000.00 101.65 25.41)
I0,000.00 15,000.00 , 172.4rt 43.10
15,000.00 20,000.00 _ 272.25 ,,'' 68.05
20,000.0t) 30,000.00 453.75 I 13.45
30,000.00 ..{0,000.00 635.45 158.85
.t{),000.00 50-000.00 907.50 226.90
50,(x)0.00 75,000.00,-- - 1 ,452.0Q 363.00
75,00u.00 100,000.00 ?,17n.0t) 544.50
1(X),(X)0.00 150,000.U0 3267i00 816.75
50,0(x).00
1 200,000.0U , ,/-
4,35(r.0U i,0tt9.00
20(),000rt)(l 250,000.00 5,989.50 / 1,905.75
25(),()0().00 30b,000.00 rr,3n5.30' ' 2,0()6.30
3(X),000.0t) .1110,000.00 lp,r64,00ri < 2,54t.00
"+tx),000.()0 500,00{J.00 l?,612.5tJ. - _ 3,4{)3.10
500,0(x).(x) ,7s0,000.00 t\,zez.so, r' 1! 3,815.60
750,000.00 i,orro,ooo.oo t6,grz.5o { 3,843.75
1,(X)0,(X)0.00 2,000,000.00 17,250.00. .. . 4228.15 a
2,0u),(x)0.00 or more at a rate of titry pcrcent I

(501Q ofone pcrcent (10,/0 over thc exccss of 2,000,000
Section 12. 09 - Real State dealers shall pay the tax in accordance with the following schedrrle
PT'IT .{NN LINT

l. Subdivision ()perators, per square mctcr l-1 ,,i .,
'fhe tu-r shall be based r.rn tir,: totd rrca of the
rcmaining lots in the nrme of thc subclivi.:iofl ()perator.
2. l,essor or sub-lessor ()f rcal cstrte, inclrrding nccessorics, afarrc!, pcnsior:s inns,
Apartments, condominium, houscs for lcase, r.,oms and sp,rces fr.rr rent strrrll pay
the tax in-accorclencc with the fr-,llorvinil schcdulcs
6J
Ja: ,{5
')
(
t
l)age 29
Ord. 048-2010
Series of 2010
I.,TST YEAR'S GROSS RECEIMS

FITON{ 'I'I) LF]SS ANNUAI-TAX QUAR'I'ERLYIAX
hss than 1,()00.00 (exempt)

I,000.00 4,000.00 33.00 a.25
.1,000.00 10,000.00 82.50 20.60
10,000.()0 20,000.00 21'1.50 61.90
20,000.00 30,000.00 495.00 123.15
30,00{t.00 50,000.00 8,25.00 206.25
l.or cr-cr;' 1,000.00 or fraction thereofin

exccss ,,rf P50,00().00 used for purposes
othcr thln residenuel u.(x) 2.00
lior cvcry 5,000.00 or fraction thereofin

cxcess of I)50,000.00 on rcal property
uscd frrr residcntial purp<,ses tj.(x ) 2.u0
lirr norll st;rncd busittess, thc initial tax

Shouldbe... 33.00 8.25
Scction 12.10 ON DEALERS OF REAL ESTATE EXCLUDING SUBDIYISION OPERATORS

AND LESSOR OF REAL ESTATE.
I.AST YEAR'S GROSS RECEIPTS

FRONI 1'O LESS ANNUAI,'I'AX QUARI'ERLY'1'AX
'10,000.00 2'7 5.OO 68.75
10,000.1)0 50,000.00 550.00 137.50
50,00r).00 100,000.00 825.00 206.25
100,000.(x) 200,0c)0.0u 1,650.00 412.50
200,000.00 4{)0,000.00 2,47 5.00 618.75
400,000.00 700,000.00 4,4m.00 1,100.00
700,000.00 l,000,000.00 6,(il0.00 l,650.00
1,000,000.00 1,500,t)00.00 9,625.00 2,887.50
I,500,000.00 2,000,000.00 12,705.00 3,17 6.25
2,000,000.00 3,000,000.00 15,125.00 3,781.25
3,000,000.(x) 5,000,000.00 17,600.00 4,400.00
5,0(x),000.00 (r,500,000.00 22,000.00 5,500.00
6,500,000.0() tt,000,000.00 27,50tJ.00 6,875.00
8,000,000.00 10,000,000.00 34,650.00 8,662.51)
Itrr cr crl' 500,0()0.00 or lraction thereof

irr esccss of I0,1)0{),01)0.(X) 1,100.00 275.00
lior oe*'l)' staned business, the initial ta-r, shail bc prescribed abovc:.
2q
Page 30
()td. 0.18-20 I0
Scdcs of 2010
Section 12.11 - OWNERS OR OPERATORS OF PRMTELY OWNED PUBLIC MARKET AND

SHOPPING CENTER.
I-AST YEAR'S GROSS RECEIPTS

IIRONI TO LESS 't',\x l,l,]t Qu.\lt'lF)t
5,00r).00 203.50
5,()00.()0 10,000.00 384.40
10,0u0.(x) 20,000.00 768.75
20,0()0.00 30,000.00 1,153.15
30,000.00 40,000.00 1,537.50
.1(),000.00 50,000.00 1,875.00
50,000.00 60,000.00 2,306.25
60,000.00 7t),000.00 2,690.60
70,0u).00 80,000.00 3,075.00
80,000.00 90,000.00 3,456.40
90,0t)0.00 100,000.00 3,843.75
For cvcr1, l'1,000.00 in exccss of
P l()0,r)(,u.t){)..... 30.7 5
Section 12.12 - Producer of Agricultural, marine and fresh water products on a commercial scale at
a rate ofone balf (l/2) ofthe rates prescribed under subsections (9A.00), (9A.03) of this Article.
Section 12.13 - Sale on the business of retailing or dealing in lubricating oil, processed gas, grease
and wax, the tax shall be paid in accordance with the prescrib€d schedule under section 9A.01 of
this Article.
With gross sales or receipts for the preceding calendar year in the amount of:
lrltoNl 1'O I,I'SS ANNUT\I, QUARI'F)U-Y
Less than 1,000.00 29.10 1.45

1,000.00 2,(XX).00 54.15 13.60
2,000.00 3,000.00 82.50 20.(il
3,000.t)0 4,1){X).t)0 118.80 29.70
4,000.0t) 5,000.00 165.00 41.25
5,000.00 6,00().00 199.65 49.90
6,000.00 7,000.00 265.95 59.00
7,000.00 8,000.00 272.25 68.05
8,01J0.0u 10,000.00 308.55 7'7.13
10,000.00 15,000.00 363.00 90.75
r5,000.ft) 20,(xru.00 453.75 113.'+3
2u,000.00 30,000.00 598.95 149.73
30,000.00 .{1),(XX).(X) 726.00 1tt 1.50
.10,000.0t) 50,000.00 i,0u6.00 272.25
5U,000.00 75,000.00 1,633.50 408.37
75,000.00 100,000.00 2,178.00 54-1.50
100,000.00 150,(n0.00 3,085.55 1'71.17
150,000.0r) 200,000.00 3,993.00 998.25
200,000.00 3(X),(X){).0() 5,445.00 1,161.25
300,000.00 ,100,0(x1.00 7,260.00 1,815.00
50t),000.00 750,000.00 10,u90.0u 2,7 22.5t1
750,000.00 l,()(x),000.00 14,520'.00 -- 3,630.0t)
1,000,000.00 2,0{}0,000.00 16,500.00 4,125.00
()r morc at a rate n()t exceeding fifq'
Percent (50') i,) ofone perccnt (1o,o)
en
i);ge 31
( )rcl. 1)-ltt-2() I0
Scries o[ 2t110
Section l2.l.l - Tax on Cable Television Network. Rate is 507o of I lz of issued receipts of the
prcceding calendar year. In case of newly sraled l/20 of l Tu percent ofcapital investment.
ARTICLE II
Secrion 11.00 TAX ON BUSINESS OF PRINTING AND PUBLICATION - 'l'here is hereby

imposed a tax ()n dre business of persons cngaged in the printing and/or publication of books, cards,
posters, lclflets, hendbrils certificatcs, rcccipts, pamphlets, and other of similar naturc, at a rate of fifty
pcrcent (50't ,,) of one percent (1'li) of the grt-rss annual receipts for the preceding year.
\
In thc cirsc of a nervly started busincss, thc ta-r shall bc one twcntieth (1/20) of one percent (1o.() of
thc capital iivestment. In the next preccding calcndar ycar, regardless of whom thc business started to
operxtc, thc t;ur shali be based on the gross reccipts for the preceding calendar yenr, or any fraction thereof
as provi.ded herein.
'l'hc receipts from printing and/or publishing ofbooks or other reading materials prescribed by the
I)cpmtmcnt of liducation, Culture and Sports as sch()ol tcxts or references shall be exempt the tax herein
irnposccl.
'I'hc tax sh'all be paid to the Ciry Treasurer or its duly authorized deputies on or before the twentieth
ofJaouary each yet.
AR'I'ICI-E III
Section 14.00 - FRANCISE TAX - Notwithstanding auy exemption granted by aoy ()r ()thcr spccia.l law,
thcre is hercbl irnposed a tax ofl businesses cnioying a franchise at a rate of seventy fir,e fl5",1) of one
pcrccnt (l. r) of thc gyoss annual receipts frrr thc prcccding calcnd:u ycar based on the inc()ming reccipt, rrr
rcelizcrl, rvithin the tcrritorial jurisdiction of Roxas City.
ln case of the newly started business, thc tax shall be one twentieth (1/20) of one percent (1%) of
thc capital investmeot. In the succeediog calcldar year, regardless ofwhen the business started to operate,
thc tax shall be based on the gross for the preceding calendar year, or any fraction thercof, as provided
herein.
Section 14.01 Definition of Terms:

-
Certificate of Public Convenience or Franchise - refer to an authorization issued by the
l,'l'lrRlJ f,rr the operltion of Land I'ransportation Scn'ice for public usc as required by law.
Section 14.02 - All motor vehicles for public c()nvenience plying routes which include the City of Itoxas, as
auth()rized by their Certificate of Public Conveniencc or Franchise, such as 'I'PU trucks, buses, jccpneys,
taxis, Irilcab vehicles, L300 vans and the like, and other vehicles are required to rcgister wilh thc busincss
pcmrits and l,iccnsing Division of the Off,rce of the City Mayor.
Section 14.03 Lr order to determinc that th$se vehicles have been registercd with the ()ity grvernment,
- a
stickcr ccrtification rvill be issued by thc llusiness l)ermits md Licensing Division.
Section 14.04 - Such sticker must be displayed at a.ll timcs nt the upper right hand corncr of the vehicles'
winilshiclds.
Section 14.05 -'l'hese tar items rvi.ll be levied fees a^s hereunder stated:
Roxas Ciry Vehicle Annual re$stration fee . . ... ... ..P110.00
Sticker Fee . 50.u)
Section 14.06 - Violation of Provisions: any person or juridical entity that violates shall be dcalt rvith and
pcnalize,l in accordance u'ith the provision of on (ieneral Penal Provision of Ordinance No. 27-4-92
otherwise known as the Revised Local Reventrc Code of ltoxas City.
et
Page 32
Ord. 048 - 2010
Series of 2010
Section 15 ANNUAL FIXED TAX FOR EVERY DELMRY TRUCK OR VAN OF

MANUFACTURERS OR PRODUCERS, WHOLESALERS, DEALERS OR RETAILERS IN
CERTAIN PRODUCTS - There is hereby imposed as annual fi-xed for every truck, van or any vehicle
used or manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled
spirits, fermented liquor, softdrinks, cigar and cigarettes, and other products as determined in ttre
Sangguniang Panlungsod to sales outlets, or consruners, whether direcdy or indirecdy within the City of
Roxas the amount of Eight Hundred Twenty Five Pesos (P825.00).
ARTICLE IV
Section 16.00 - TAX ON PEDDLERS - There is hereby imposed an annual fixed ta-x on peddler engage
in the sale of any merchandise plying tleir trade in Roxas City /btrzrgay at f te of seventy five pesos
^
Q)75.00) per peddler annually.
Section 16.01 - CLOSURE OF BUSINESS - If the business subject to the aforementioned franchise ta-x
closes within the year, the franchise holder shall within (20) days of such cessation of business submit a
cenified statement of its gross receipts realized during the undeclared portion of the year and pay the tax
due thereon.
Section 16.02 - EXEMPTION FROM TAX - The franchise tax herein imposed shall oot apply to
broadcast radio aad television frrms duly registered with he broadcast media cor:ncil created under
Presidential Decree No. 567 and grantees of electric franchise under Presidential Decree No. 551.
ARTICLEV
Section 17.00 - AMUSEMENT TAX ON ADMISSION - There is hereby imposed a tax an admission
to theaters, cinematogaphs, concert hall, circuses, night clubs, cockpits, boxing exhibitions, caraiva.ls,
resorts, swimming pools, judo-karate efibition, and other places of amusemeots a tate of twenty five
^t
percent (2570) of the gross receipts from admission.
Section 17.01 DEDUCTION AND WITHHOLDING OF TAX - In the case of theaters or

cinematographs and other places of amusements the amusement tax shall first be deducted and withheld by
the proprietor, Iessor, operator or theater on cinematographs and paid to the City Treasurer before the gross
receipts are divided between the proprietor lessee or operator of the theater or cinematograph and the
distribution of the cinematograph frrm.
Section 17.02 TIME OF PAYMENT OF TAX - The tax shall be due and payable within the first twenty
(20) days of the month flext followiflg that for which it is due by the proprietor or lessee or operator
concerned. The tax shall determined on the basis of a true and complete retum of the arnount of gross
receipts derived during the preceding month.
Section 17,03 PENALTIES - If the tax is not paid rrithio dls time frxed the taxpayer shall be subject to
the surcharge, interest aod penalties prescribed by this code. In case of will6:l oeglect to file retum and pay
the ta-x within the time required or in case a fraudr:lent returtr is filed or a false retum is wilifi:lly made, t}re
taxpayer shall be subject to a surcharge of frfty (5070) percent of the correct arnouot of the tax due, in
additioo to the interest and penalties provided by this code.
Section 17.04 - ADMINISTRATN'E PROVISIONS

Section 17.04.01 REGISTRATION OF TICKETS - All admission tickets should bear serial numbers
and denominations and shall be submitted to the Office of the City Treasurer for registration. The Gty
Treasurer upon presentation of these tickets at this of6ce shall order these reg,istrations and the affixing of
the Official Starnp of this Office on cash and every ticket presented.
62
Page 33
Ord.048-2010
Series of2010
Section 17.04.02 PROHIBITED ACTS ON THE SALE OF TICKETS - The sale of tickets which has
flot beeo registered with and stamped by the City Treasurer as required above is stdcdy prohibited. When
t}te amount to be paid for admission exceeds one (1) peso, t}le proprietots, lessees or operators of theaters,
cinernas, houses, concert halls, circuses and other places of amusernent, or any of these employees are
likewise stricdy prohibited to sell tickets with denomination of one (1) peso or less,
Section 17.04.03 ASSIGNMENT OF CHECKERS - For the effective enforcement and collection of the
alnuserneflt tax on admission, the Gty Treasurer may assign checker in amusement places where an amount
is cho'ge or paid for admission.
Section 17.04.04 TEARING OF ADMISSION ON TICKETS INTO HALVES - Once issued the frst
half to be given by the gate-keeper to the customer or patron and the other half to be made available for
inspection by the Treasurer or his deputy.
Section 17.04.05 PROVIDING STRONG AND SAFE TICKET BOX - The City Treasurer shall
provide a srong and safe ticket box to contain that admission tickets halves, and to provide such boxes with
a separ te padlock, the only key to which shail be deposited with the City Treasurer.
ARTICLE VI - COMMUNITYTAX
Section 18.00 - INDryIDUALS IJABLE TO COMMUNITY TAX - Every individual of the City of
Roxas 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 are eogaged in business or occupation, or
who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or
who is required by law to file an income tax retum shall pay an annual community tax of Five Pesos @5)
aod an
annual additional tax of Ooe Peso @1) for every One Thousaod Pesos @1,000.00) of incooe regardless of
whether from business, exercise of professioo or from property which is no case shall exceed Five
Thousand @5,000.00) Pesos.
Section 18.01 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
Gty of Roxas shall pay an aflnual community tax of five hun&ed pesos (P500.00) and an aonual additional
tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the followiog
schedule:
1) For every Five Thousand pesos @5, 000.00), worth of real property in the Gty of Roxas
owned by it during the preceding year based on the valuation used for the payment of the real
property ta-x under existing laws, found in the assessmeot rolls of the City of Roxas where the
i real property is situated - Two Pesos (P2); and
2) For every Five Thousaod Pesos (P5, 000.00) of gross receipts or eamings derived by it from its
of Roxas during the preceding year- Two Pesos @2.00).
business in the City
The dividends received by a corporation from another corporation however shalt for the
purpose of the additional tax, be considered as part of the gross receipts or eamiogs ofsaid
corporation.
2,4
Page 34
Ord.048-2010
Series of 2010
Section 18.02 EXEMPTIONS - The following are exempt from the commuoity tax:
1) Diplomatic and coosular representatives; and
2) Transient visitors when their stay in the City of Roxas does aot exceed (3) months.
Section 18.03 TIME FOR PAYMENT: PENALTIES FOR DELINQUENCY
a) The community tax shall accrue ofl the fust (1') dry of Jantary of each year which shall be paid
trot later than the last day of February of each year. lf t person reaches the age of eighteen (18)
years or otherwise loses the benefrt of exemption on or before the last day ofJune, he shall be
liable for the co-"'unity tax on the day he reaches such age or upoo the day the exemption
eods. However, if a person reaches the age of eighteeo (18) years or loses the benefrt of
exemption oa or before the last of march, he shall have tweoty (20) days to pay the communiry
tax witlout becoming delinquent,
Persons who come to reside in the City of Roxas or reach the age of eighteen (18) years on or after
the fust (1") day ofJuly of any year, or who cease to beloflg to ao exempt class on or after the
same date, shall not be subiect to the commuoity tax for &at year.
b) Corporation established and orgaoized on or before the last day ofJuoe shall be liable for the
community tax for that year. But corporations established arqd 6rganizgd on or before the last dzy
of March shall have twenty (20) days which to pay the community tax without becoming
delinquent. Corporation established and orgaoized on or after the first day ofJuly shall not be
subiect to the commuoity tax for that year.
If
the ta-r is oot paid withi-a the time prescribed above, there shall be added to the unpaid amount
an interest of twenty-four p ercefi Q4oA per annrxn from the due date uotil it is paid.
Section 18.04 DISTRIBUTION OF PROCEEDS - The proceeds of the ta-x shall accrue to the general
fund of the City of Roxas and barangays except Five Percent (5%o) tiereof which shall accrue to the general
fund of the National Government to cover the actual cost of printing and the distribution of the forms and
other related expenses. The City Treasurer shall remit to the National Treasurer of the said share of the
National Govemment in the proceeds of the tax within ten (10) days after the end of each quarter.
The City Treasurer may deputize the Barangay Treasurer to collect the commuoity tax in their
respective jurisdictrons, provided, however, that the said barangay Eeasurer shall be bonded in accordance
with existing laws.
The community tax collections made through the barangay treasurer shall be apportioned as follows:
a) 50% shall accrue to the City of Roxas: and
b) 50% shall accrue to the barangay where the collections are made.
Section 19.00 RETIREMENT OF BUSINESS - A business subiect to ta-x pursuant to the precediflg
section, shall upon termination thereof, submit a swom statemeflt of its gross sales or receipts for the
culrent year. If the tax paid during the year be less than the tax due on said gross sales or receipt of the
current year, t}le difference shall be paid and business is coosidered officially retired.
Section 20.00 PAYMENTS OF BUSINESS TAXES - The taxes imposed under Section 9 shall be
payable for every sepa.rate or distinct establishment or place where business subiect to the tax is conducted
and one line of business does not become exempt by being conducted with some other business for which
such tax has been paid. The tax on a business. paid by a person conductiag the same
"4
Page 35
Ord.048-2010
of2010
Series
Section 21.00 - SITUS OF THE TAX

a) For purpose of collection of the ta-xes under Section 9 of this Ordinance, manufacturers, assemblers,
repackets, brewers, distillers, rectifrers and compounders of liquors, distilled spirits and wines millers,
producers, exporters, wholesalers, distributors, dealers, contractors, banks and other filancial iostitutions
and other businesses, maintaining or operating branch or sales oudet elsewhere shall record the sale in ttre
branch or sales oudet making the sale or transactioo, aod the tax thereoo shall occur and shall be paid to the
City of Roxas where such braoch or sales oudet is located. In cases where there is no such branch or sales
oudet in the City where the sale or ftansaction is made, the tax shall be recorded in the principal offr.ce and
the tax due shail occur and shall be paid to the Gty ofRoxas.
b) The Sale Allocation:
1 30oh ol d1 sales recorded in the principal offrce shall be taxable by the Local
Govemment Unit where the principal offrce is located; and
2. 70oh of dl sales recorded is taxable by the I-ocal Govemment Unit where the
factory, plang or plantation is situated
c) In case of a plantation located at place other than place where tle factory is located, said
70% shall be divided in the followiog manrer;6ooh to the Gty of Roxas where the factory is
located and 400lo to the Gty or municipality where the piantation is located.
d) In case where a manufacturer, producer, contractor, or exporter has two or moie

factories, proiect of6ces, plaflts or plantations, situated in different localities, the 707c, sales
allocations shall be prorated among the Local Govemmeot Unit where such facilities
situated in proportion to their respective volumes of production durirg the period for which
tle ta-r is due.
The foregoing sales allocations shall be appLied irrespective of whether or not sales are made in the
City of Roxas where the factory, project of6ce, plant or plantatioo is situated.
ARTICLE VII - PROFESSIONAL TAX
Section 22.00 IMPOSITION OF PROFESSIONALTAX

There is hereby imposed an Anoual Professional Tax on all persons eogaged in the exercises or practice of
their profession or calling in the City of Roxas, or who maintain their principal office in the City of Roxas in
cases where such persons practice their profession or calling in several places aside from the City ofRoxas
as follows:
(P330.00 per Annum)
Actuaries
Attorneys at Law
Architects
Certified Plat Mechaoics
Certifi ed Public Accormtaot
Commercial Aviators
Customs Brokers
Dentists
Enl3ineers:
Agricultural
Chemical
Chief Master
Gvil
?s
Page 36
Ord. 048-2010
Series of2010
Commuoication
Industrial
Electrical
Electronics
Geodetic
Junior Mechanical
Marine Chief
Mechanical
Mechanical Plant
Mining
Saoitary
lnsurance Agents and sub-agents
Interior Decorator
Licensed Ship Master
Marine Surveyors
Medical Practitioners
Medical Technologists
Naval Architects
Nutritionists
Optometrists
Pharmacists
Professional Consultants
Professional Appraisers or Connoisseurs ofTobacco aod other Domestic or
foteign products
Real Estate Brokers
Registered Master Plumber
Registered Electricians
Registered Radio & T.V. Technicians
glgar/ Food Technologists
Stock Brokers
Veterioarians
Mechanical plant engineers, juoior mechaoical engineers and certified mechaoics unless they are
professional mechanigal gs8inssis and have paid the correspoading fixed tax for mechaoical engioeer.
(P275.00 per Annum)
Associates & Assistants Electrical Engineers, Jockeys

Bowler
Chess Players and other players ofprofessiooal games supervised by games & arnusemeot board.
Chemist
Chief mate
Chiropodists
Commercial Stewards & Stewardesses
Certified Morticians
Club Floor Manager
Couturiers
Dieticians
Embalmers
Fl-ight Attendant
Foresters
Foreign Exchange Dealers/Money Changers
Geologists
Golfers
Hostess Hotel or Restaurant Chefs
?('
Page 37
Ord.048-2010
Series of2010
Insuraflce Adiusters
Land Surveyors
Marine Second Engineers
Masseurs
Midwives
Professional Actors & Actresses
Professional Print
Pelotaries
Professors or Iastructors of private universities, colleges &
vocational schools
Professioaal Basketball Players
Professional Athletic Coaches and Assistant Coaches
Registered Tourists Guides
Registered Nurses
Radio T.V. - Newscasters/Aofl orurcers
Radio T.V. Movie Mates, Third Marine Engineers aod fourth Marine
Eagineers
Stage Perforrners
Statisticians
TattoerS
Tennis Players
Therapists
T.V. Movie Stage Production Designers
X-Ray Techoicians
Provided, that, midwives atrd therapists who have already paid ttre corresponding
occupation
ta-xfor Nurses if they a.e at the same ti",e registered nurses, shil no longer be required to
p'ay the
occupation tax for midwives and therapists, respective\, and chemist", asso.irl and assistant
electrical eogioeers aod marioe officers who have already paa A" corresponding tax for
chemical
engiaeers, electrical engineers and marine or second electrical en5,ineers, ,erpectireiy, should
likewise
be longer to pay the occupation tax for chemists, associate oi assistant electri# engineers,
and
marine o ffrcers, respectively.
The foregoing lists shall include ottrer professions which may be subsequently approved by
_
the proper authorities. They
l:x imposed on such professi.ons shall take effect tio (4 -onths afte,
publication i-n a newspaper of general circulation in Roxas City.
Section 22.01 Permit for persons engaged in the practice

Other Occupations or calling P 150.00
Section 22A.01 PAYMENT OF TAX
Every person legally authorized practice his/her profession shall pay ttre tax to the Gty of Roxas or its
.to
duly authorized deputies. If he/ she practices his/her professiea 61 qraintain5 his/her principal office in
Roxas City: provided; that such person who has paid tie corresponding tax herein fixed shall be entitled
to
practice his/her
profession witlin Roxas Gty and in all parts of the Philippines without being subiect to any other natiooal
or local ta-x, license or fee of whatever nature, for ttre practice of such profession, pursuaot to Section 12
Presidential Decree No. 231, as amended.
Section 22A.02 EMPLOYER'S DUTY

It shall. be the duty of any person, natural or juridical, to require any persoo who is subject to the
professional tax to pay t}re tax before employing him/her and annually theieafter.
Section 22A.03TIME OF PAYMENT

The-above.tax shall be payable annually oo or before the thirty-first of
Jaouary. Any person beginning a
profession,/occupation or calling after the month of January must however pay tne tax before tgagftg
therein. On line of profession,/occupation or calling does not become exempt with some othei
profession,/occupation ot calling for which the tax has been paid.
d
l)agc 3tl
(
)rd. 0.18 - 2010
Scries ()f 2o l 0
Section 22A.04 EXEMPTION

l)rr)fcssionals and other persons mentit>ned abovc who are exclusivcly employed in the
grvemment shall be
e \cmptcd flrim the pxyment of the pmfessiona.l ta-r.
Section 22A.05 PENAITY

Virrlation oi this ortlinalce shall carry with it the penalty of rmprisonment for a peri()d not excccrling
slr (6)
rn()nths, but not lcss thzn one(l) month, or a fine not cxcceding 1'hree 'l"hotrsaoi pesqs
(p3,000.00),t, Uoif,
imprisonmcltt and fine, at thc discretion of thc Court rvhich ihall be imposed on both th" cmployer
and
ernplol'cc in case there exists an employer-emplol,ee relatic.rnship, and on <rperat<r.s rl,r bars, nighi
clubs a.d
cockteil lr.runges who tolerate hostesscs to practice their profession, wiihout paying the corresponding
Pro tcssionllloccupetion tax, and should the employer be a partnership ,.,,, .o.po."r,iorr, the managin[
pertner or mxflllSer of this corporation sh'all be held liable, without prejudice to the icvocation by the
Mayol
pcnnit to (,perate thc busincss granted to the employer.
Scction 22B.01 GAFFERS, REFEREES, BET-TAKERS AND PROMOTERS

(irrffers shr l pav an annual tax of P50.00, referees P75.00 per annum, and
bcrtakers P75.00 pcr annum, and
l)r, )rnut(.rs l)ll,U.UU n(.r annum.
Section 22B.02 PENALTY FOR DELINeUENCY

lirtih'tre to pxy on the period stated in the preccding section hercof shall subject thc said gaffers, refcrees,
bct-trtkcrs rrncl promoters to a surcharge of twenty (20) pcrcent of the amount due, asitle fr,-rm the pe1.;rlties
in P.D NO.4,19.
ARTICLE VIII
Section 23.00 SAND AND GRAVEL TAX
'l'hcre sh'.rll be collcctcd from any person, natural or juridical who shali
extract ordinar). earth, gxayel, sand,
sn)ne, Pebbles, agl+c'gates, bou.lders, and other materials extracted from public or privatc lands 9f the
ll( )vemmclt or from the bids of seas, lalies, rivers, streams, crceks and other public watcrs within the
juriscliction of thc (iity fec of i09/o of the fat market value per cubic meter.
'l'hc permit t() ext{act sand, gravel arrd other quarry resources shall be issued
exclusively by thc Oiry
Mayor, pursuant to the Ordinance of the Sangguniang Panlungsocl.
Section 23A.01 TIME OF PAYMENT, ISSUENCE OF PERMIT AND PROCEEDS

llcfore an;' pcrson mlry extrlct the above-mertioned matcrials, he shall first present aod/or turnishcd the
(iit1''frertsurcr a copv ef [i5 pcrrnit issued by the l)irector of tr{incs or the Sccretary of Natural llesourccs, as
tlte crrsc mll l;e, or their authr)rized rcprese tativc
Peymcnt of the tar shall be made within T'en (11)) days aftcr the end of each calendr month 2nd
shall be bascd or a swom report in the triplicate of the quantity of materials, to the City 'freasurer.
T'hc proceeds t>f the sand and travel tax sh,al1 be distributed as follows:
tiir1,...... 60,) i,
Barangay . . .+091,
Section 23A.02 INSPECTION BY THE CITY TREASURER

'l'hc City 'l're:rsurer sh'all inspect from time to timc the operation of the permittce to find if the latter is
ctxnp\'ing rvith thc conditions of the permit and/or is opcrating with due diligence, sha11 bc cause for the
cancelladon of thc perrnit and/or forfciture of the bond.
Section 23A.03 EXEMPTION FROM TAX

'l'hc Natirxrd Govcmment and its agencies, subdivisions, and instrumentalities, are exempt from the
paymeot of the sancl md grlvel ta-x.
AQ
l)age 39
( )rd. 048 - 20l0
Scnes of 201 ()
Section 23A.0.1 ADMINISTRATM PROVISION

lssuance of thc pcrmit, extraction of the materials and other administrative and regulatorl, aspects thereof
shall be govemecl by Nlines Administrative C)rder No. V. 55 approvecl on IVay 9, 1974.
Section 24.00 TAX ON SIGN, SIGNBOARDS, BILLBOARDS, ORADVERTISEMENTS

'l'hcrc is hcrcby irnposed a tax ()n sigrs, signbt>ards, billboards,
or advertisements at the ratcs prescribcd
hercundcr:
'l'ax per Annum
a) Ilillbolrd or srgnboard fi>r advertisement of

busincss per squarc meter or fraction thereof:
Singlc tnccd............. 30.00
l)otrbl( feced... , ...... . 60.00
b) tlillborrds or sign for professional/per sq.m.
or fraction thercof. .. . . . . . . . . I 5.00
c) llillbo.rrd, silfrs or aclvcrtisement for busincss
and professions, painted on any building or
structure othenvise separated or detachcd
thcrc from sq.m. <-rr fraction thercof. . . . . . . . . . r 5.00
d) Advcrtiscments by means of placards/per sq.m.
or fraction thercof 15.00
c) r\clvcrtiscmcnt for busincss or profession by
nreans of slides in movies payablc by
owncrs of movie houses....... ..... .,.... 200.00
t) Advertisements for business or prolessions by
mcans of hlm exhibition 1,50().00
()n addition to the ta\es providcd
undcr (a) and ft) of this section, for thc
usc of electric or noon lights on
brllboards/per square meter or fraction
thcreof. . . . . , . . . . . . , . . 25.00
g) I\lass display of signs:
fr<,m 100 to 250 display srgns 500.00
tr,,rrr l5l r,, 5{)U rlisplirl sig'ns.,....,..... 700.00
frorn 501 to 75() display signs.. 1,1(X).00
tiorrr 751 to 1,000 display signs. 1,150.00
krr morc than 1,000 display signs..... 2,300.00
h) -.\dvcrtise mcnts by means of vehicles, balloons,

kitcs, etc. per day or fraction thereof. . . .. . . . 75.00
pcr rvcck or fraction thcreof 130.00
pcr month of fraction thereof. . . . . . . . . . . 150.00
i) Advcrtiserneots by means of promotional ftouse to
housc) per day, per pcrson.. 15.00
Section 24A.01 - EXEMPTION FROM TAX - Srgms, signboard, brllboards or advertiscrncnts displal,ed
lt the plice wherc the profession or busiless advertised is in u'holc r>r in pan conductcd, shall be cxempt
from the tax ir:rposed hcrein.
Section 24A.02 - TIME OF PAYMENT - -l'he ta-t imposed shall be paid to the (irty 'l'rcasurcr before thc
tJr.ertisernent, sign, srgnboard, r.rr billboard is displayed or distributed, or at such other time as may bc
dctermincd b1, rcgul:rtion.
Section 24A.03 - REQUIREMENTS - Any persrxr desiring to display srgms, signboard, or billboards or
t.lvertisement shrdl hle a written application or the rcquired form togcther with the nccessary plans ancl
clcscription of thc advertisements sign, signboards or billboards, rvith the Office of the City Nfayor. 1'he
letter shall issuc thc necessar)' pcrmit, and thereaFtcr, the tax shall be paid tc.r the Officc of thc City 'I'reasurcr
be tirre the advcrtiscment, srgn, signboard, or billbc,ard is displayed or distributed, at such ()ther time as mr1'.
"9
l)rgc -lLl
( )rd. 0-1ti - 2() I ()
Scrics ( )f 2()10
CHAPTER V
ARTICLE I - FIXED BUSINESS TAXES
Section 25.00 IMPOSITTON OF TAX

l h e rc' is hcrcbt imp, stel rts hcrein bek.rl, spcciticd ta\cs ( )n the firll,ru'ing busioesses in tlie ( -iry o I l{oxes:
'
,
Section 25A.01 oN DEALERS IN FERMENTED LIQUORS, DISTILLED SpIRITS AND wtNES:

ANNUAI.',l'Ax rl1',l{I.Y.',t'z\x
l. \\rtrolcsllc tlcr crs in tirreigl liquors 1,32{).00 33().00

2. Wholesrlt elclrlcrs in domcstic liqtxrrs (r(rO.( X) 1(r5.00
3. ltc'ttil derlers in fr rrcig'n li,-1uors i1{).o0 u2.50
{. l{,. t.Lil .l..rl.rs ttr (l(,ur(stic ligu()rs 165.(x) 4t .25
5. \\'holesrrle .lcr crs in fcrmcntcd liquors 330.(x ) 82.5()
6. lictail dcrr[ rs in timrcnted liquors 135.00 ')t./)
l. \\'hLrlcsrLle,.lcrrlcrs in vinir I {).(x } 35.00
tl. ltcteil clcalcrs in vino liquors tt5.00 21.25
9. llerail ped,.lk.r of clistillcd manufacturecl
LrI tcrrrcntcrl liquors 300.0o 75.(x)
l(). \l'holcsllc pctldlcr of distilled manufac-
turcd oi fcnncntcd liqurrs 330.(x) 82.50
I l. Itetail dealcrs in tuba, btsi, and/or

'l'epuy I (X).0( ) 25.(n)
Section 25A.02 ON DEALERS lN TABACCO

;\NNUAI,'I'AX Q',l Rl.\'.'1"\x
l. lictail lcaf t, rbucco dceler it5.(x ) 21.25
2. \\'holcsr c lcef toblcco dedcrs 330.0{) tl2.5r)
3. llctlil toblcco r.lcrrlcrs 85.(X) 2t.25
-{. Wholesrle t()bircc() dci crs 350.(X) rJ7.5{)
5. lletail pcdtlk rs oftobacco ptxlucts u5.(x) 21 .25
6. Wholcsr e pedcllcrs of tobacco proclucts 120.00 30.00
Section 25A.03 ON OWNERS OR OPERATORS OF AMUSEMENT/VENDING DEVICES:
I. li'.rch l,rkc b( )\ lttacltilc 175.(x) +-1. , )

2. lllrch rnrrchinc ()r lppilrrltus frrr visud
lintcrtrtinrncltt 8 5.(n ) 2l .15
3. t'lach 'Jpl)'.url us for wciglring persons 60.0t] 15.(x)
-1. lillch mlchiot l, rr elispensing or velding

s, r iirlrink s 25().00 62.50
5. Ii:rch rnlchinc ()r'.Ipprratus fcrr printing

l.lrt.:rs 7 5.{x ) 1tJ.75
(r. lllach sin.tilrrr dcvicc [rrr vcnding games
rif skill u5.o0 2l .25
7. lior cach coirr opcratcd arnusemeflt
machine .15{).(n) 87.50 ->\\<
4o
rt
szl 00's JrucaJaql ,(rp q:v:r rr,,1

sz, 00 92 (s,{rp) uar tsrrl .llt r(),1
:qtooq rad s--toqs^ ,1prs 'tl
0s'a 00'()l JautlilirJt ,icp qlr; :o,;
5L'81 00'sl (s{rp) ulr lsrq llt r(),1
:Iup rad aq{ prrr slrrruJr') 's.r.-n:-rr' I ; I
sl tt 00'9L I auul led':rluuro;n1.

:s,(.r1p Huq,lo11 1 1
09'L 00 ()t elqPl [Etr()rlrppI rJ:]ui .r( ).1
00 sz 00 (x) I Jlq[] lsru aqt r()1J

:slPls IUod put plrllrfl ()l
x\/,t. .\'I'lt.t,a) x\"1.'tVt)NN\r

':)po') srql JO 'tl\^ JePU'r pJ\rt
sr qlrq^\ cltrrqnf, alfusslu llurpnl:rx;;
oo 09 (x)()()z e1:rqn: :ad stuaurqsrlqt:lsJ Julrurrs
Jpqlo puE 'suunus^'sqtr:q rtn:.rtq 6
(x)1n)l (x )1x It ,{1uo s1r,od Sururrul,1s tl
(x)'92I (x) 009 JYI aql pul1 sûosJr'sJsn()qrlllrtJ /
S'1)IJZ 00 9e8 s_1uu Hurlrlq .9
0E zII 00 099't uorp-rutl

Sunurp ro sllrq :lrtnrp (i^lJrrlqr') S
001)99 1)0 0t9't i-lueuaqsrlqulSJ IllILuIs liql( ) pull
sos^noqolsrp'sesnoqqnrl'srl)p:uH :llq
's.tr:q.ro slSunol [rrll]()tr 'i-qnllJ;rdnq f
.s
lH.nr tl-.r
puu 's)q 'soxul Hurpuodsa:Jol aql ol rtalqns rq IFqs.turrs )ql .Jpot srql ur pJuortrrrur ,Ur,rn:l :.^s)lrrs-n(l
,(ttr .-rlu.retlo J() .-llrru)pun suor]zrlosn^r ,{:ulunp,r J() sqnll []rlos pln()qs lu rlt 'le,\:).rrorl .ni)pr.\( ).r(l
(){)1)0I (x)1xlt slJqrreu 001 urrqt ssal qtr/l\ 1
00'sz I ( )01x)9 ()02 u[q]

ssol lnq sJ3quaur rrolu ro lx)l qlr,)tr .)
(x) 0s 0() (x)9
I 00, rnrqt
ssrl tnq sraqulrtu arorrJ J() {x}e qjr_l\ .p
(x)'9t I 00 (x)l 00t mrql
ssrl lnq srJqrl]stx erolu JO (J0E rltrA\ .:)
0()'(x)z (x) 0()lt 00E uxrlt
ssrl lnq sJJqruJur rJour r() 0()i rlIA\ .q
(x )1)se { x) 0(x)' l s.rlqrxitu rr()ul rO (x)s rllr.x\ .ll
:suor1rpH.r,r
pur iîlnr ,(:rtucuraldrur Jr,1qt pur
s.tr:y !lunsr.'': rtpun u, rrlrsodurr
-lo
tu.rru,(rd rql ulo{ tdluJ\e ss;rprl
u()ulrll()ssl ,furlrrn1r-r prnr llr-)oq .f
1X)1r99'l 00 009'9 sqnp.{trp :<Isqnl:rqHrp .;
(x) s/l'z 0000(i(r sqnl';,ir11 pur lqHrN .l
xv.t..\'Tu.t.a) XV,I,'I\IIINNV
:Sglv-Id/INSI IASnWv JO SuOIvuA<IO UO SUII-MIC NO l0.v9z uoDr)>^
O I()a.l( ) s')uJ\^
1) I (la
* 8l{l 'l)r( )
11_..,ilr.rl
l'agc'12
( )rd. o+tt
- 2r)10
Scncs of 20l()
l-1. i\lclr1 g( ) r()ulLls, roller coasters. lierries

u hccls, s*'ings, shooting galleries or
l it l lil,l r i, ,,)lri\ rlnc(s, pcr c' )ntri\ ance:
lirr thc llrst tcn (dn1's) 30.0(l 7.50
li( )r cach dal thcreafter 5.00 1.25
I 5. l'lr( rltcrs iurrl e rrtcma h()uscs;
x) ltirlcrirnt operators per day 2{).{X) 5.0{)
b) With orchcsrra only and *,ith
scirting cxpltcir), of less than
5t)t) persons 825.0{) 206.25
c) \\'ith b:rlcony and orchestra and
rvirh scating capacity of less than
5l)0 pcrsLros I,0(x).00 250.()()
rl) \{'ith bdcony nnd orchestra and
l,,ith sclting capeciry from 500
to 999 persons 1,300.()0 1l).( l()
c) With barlconi md orchcstra and
l'irh selting clpacity of i,000
pcrs()ns ( )r ab()\.c 1,600.t)0 +1X ).( )( )
t) \d'rth Irdgc, balconv and ()fchcstrll 2,450.00 6l1.50
.\rr .tdJition:rl tu fifry (50oi) percent of the iunounts prescribed abovc sh,.rll bc impr.rsed on air-conditioned
thciltcrs ,rnd cincrnl houses.
I (,. [], rring studiLr, luditoriums,

15'rttnasiums, c()ncert or halls
, rr simillr cstrrblishments 5( x).00 125.(x)
17. Ilrxing, rvrcstling or martinl arts

c( )r)test per c\hibition t 75.(X) 41.'7 5
Itt. (irckpits, pcr rnnum :1,950.(x) I,237.50

I)cr ordinlry, cockfight 6.00 1.50
l'cr .lcrby cockfight 25.00 6.25
I Ir,L"linq of intcrrrational derby 3,5(n).1X) u7 5.( x)
l)r'r intcrrt:ttiond dcrby cockFrght 200.(x) 50.(10
I lolcling of loca.l dcrby cocktight
pcr,.lav 1,550.00 3U7.50
19. (iun clubs 5(X).0{) 125.00
2ll. -ltrJt,-Krmtc clubs 175.00 43.7 5
21. l)c| rtaT squesh court, pcr c()urt 175.00 43.75
22. 'l'ennis c()urts, per court 175.0() 13.7 5
2-1. ( )rhcr lrnus€rnent places lot above
t'nLtntcr:tfed 250.()0 62.50
ARTICLE II - OTHER BL]SINESS
Scction 26.00 ON OWNERS OR OPERATORS OF THE FOLLOWING ES'I'ABLISIIMENTS:
ANNIJAI,'I' X ( tl'l{l _\"1 .\x

Section 26A.01 Boarding Houses with
Acccxnmodation tbr
Icss thm l0 boerders. s0.09_ 12.50
l() t() 19 boarders.... .. .... 70.(x) 17.5r)
2t) to 39 boarders...,.. .... tt5.00 21 .25
+0 or rn()re boarclers. .. ..,.. 100.0() 25.(,0
J
43
l):rge -13
( )rd. O-ltt - 20l o
Scncs ol'20l{)
Section 26A.02 Driving Ranges

With 30 skrts more. . ... ..,... 5(x).(x) 1 25.o0
Scction 26A.03 Cemereries & Memorial Parks:

l,css thln 2 has.......... I,0(x).00 250.(x )
2 to 5 has............................ 1,200.00 300.00
morc than 5 has............ -........ 1,650.00 412.50
Section 26A.04 Fishponds, Fishpens, or

Fish Breeding Grounds, per
I lcctxre ()r lraction thereof. . . . . . . . . 25.00 6.25
Sectinn 26A.05 Cold Storage and Refrigeration case:
i. llcfrigeration or cold st()rige unit:
Widr total cold storage capacity:
Nor cxcceding 5 cu.m............. 170.(X) 42.50
( )r'er 5 to I5 cu.m...... _ . . . . . . . ....250.00
62.50
()r'er 15 to 25 cu.m................400.00 I (ru.(.x)
()r'cr 25 to 35 cu.m................775.00 193.75
( )r'cr 35 to 50 cu.m..............1,150.00 287.50
( )r'cr 50 cu.rn.....................1,550.00
3tt7.50
Scction 26A.06 Lumberyards:
Wirh rrn arca of 500 sq. m. or less 650.()o 162.50

( )r (r 5(tt t ro 1.r,00sq.m........,.... u0().()(x) 200.00
( )r'<r I ,0{}0 t,,1,500sq.rn..,....... 950.00 237.5(t
( )\,(r 1,5(l{) r, } 3,0Ut, sq.m.......... 1,250.00 312.50
( )\'(r 2,(){}o sg.rn..........,.......... 1,550.0o 387.50
Section 264.07 Nurse ry, Vocational and Other School

Not regulated by the Ministry of Education
and Culture tvith 5 or lcss
studcflts.. ....... . 100.00 25.( x )
()r'er 5 but not more than 20
20 students....... 200.00 5().00
stuelents
( )r,cr'21) 400.00 I01).i)()
Section 26A.08 Dancing Schools/Driving School Speed rcading/EDP/Judo Karate etc.

,r. With 10()ormorestudents..... 500.00 125.{}()
lr. \\'irh 50 to 99 studcnts. . . . . . . . . -100.(X) l(Xl.l)0
c. \\'ith 25 t() -+9 studcnts. . . . . . . . . 275.00 611.7 5
ci. \['rth lcss thirr 25 studcnts..... 20(].(X) 50.1X)
Section 26A.09 Car Exchange on Consignment Basis Only:
ANNUALTAX o't'RLY'rAX
lior an enclosure of 500 sq.rn.
or lcss . . . . . . . . . . . . 275.00 68.7 5
lii rr m cnclosure for rnorc than

500 sq.m. ........ 5(x ).r xt t 25.()0
IIcirr exchanges are being operated on a buying and sclling besis, they arc, covered by thc
gre.lrrat.'.l busirrcss t'.rx on retailers, indepcndent rvholcsalcrs antl distributors, undcr Sec.l2.03 of this code.
+b
l)lgt -1.{
()rd. t)-lti - 201t)
Scrics , rf 2()l 0
Secrion 27.00 - RATE OF CHARGES - Service charges frrr physical or health exanioati()n conductcd by
rhe ciq I ler th ()f6cer or equir.alent functionary shall be collected at the follorving rates:
Section 27A.01 - A. l,ab()mtory tixamination

. Cumple tc BIo, rr.l Cc,unt
I 50.00
2. Urin:rlysis Ex:rmination 30.00
3. l'lxrminati.-,n
SI,
',,1
3t).0r)
4. Sputum fixamination (for health certificate)
[o,rJ h,rndlcrs, uaitcrs rnd writrcsses 40.()0
5. lllood 'l'yping 50_00
6 Pregnancy 'I'est (U rine) i 10.00
7. Prcg,nancy 'l'e st (Scrum) I 50.00
8. Urethral & Vaginal Smear 15.00
9. (Jccr,rlt Blood (lt:lunt 15.00
10. Platelet Count 30.()0
ll. IIFI '11'ping 50.0{)
12. Hemoglobin/ Llcmatocrit 30.00
13. Anti- 'l'P (Syphilis) 150.()0
t ,1. fIBs Ag 130.00
15. Anti- I IBs I tio.0r)
16. (iram- Staining 50.00
11. Crcetinine ri0.00
18. I)rug'l'estirg 2()0.00
t9. 'Iyphoid'1'est (Ihyphidot) 500.00
20. Urinc llile 20.00
21. I I- l'yhrri 450.00
22. tIBS 75.00
23. I}L]N 75.00
24. Liprd l'rohlc 330.0()
25. SGOT 80.00
26 sclvl' {J0.00
27. Uric Acid ttu.t)0
28. Cholcstcrol 100.00
29. I IDI, 10().()0
30. 1,t)L 10().00
31. T'riglycerides 100.00
32 IIIV 200.(.)()
u. ()thers:
I N[cdic'al Certificate Fee 50.0{-l
2. l)cntal (lertification Fee 50.(x)
3. I Iealth Examilation I'ee 50.00
4. 'l'ranster lluniil llcc 50.0t)
5. Burirrl l)ermit Fee 50.00
6. l,]rhumation l)ermit ljce 50.(x)
7. irtrrnce of ( ladaver
I .5().0(l
8. Aname sis/Referral tlee 50.00
9. It{er.lico- lcgal Fee 50.0()
10. Nebulization I0.00
44
Page45
Ord. 048 - 2010
Series of 2010
11. Dressing 20.00

12. IUD Insertion/ Removal s0.00
13. Minor Surgeries
13.1 Incision and Drainage 100.00
1 3.2 Suturing/ Excision 150.00
13.3 Circumcision 500.00
lJ.-l Debridemenr ...... s0.00
1 .1. llemoval of Sutures/foreign bodies 30.0t)
Section 27A.02 - Charges in the Roxas City Health Binhing Clinic: as per City Ordinance No. 063-2008):
A. User's Fee for Non- PhilHealth Members:
1. All cases (with or without suturing) P 3,400.00
2. Newborn Screening 600.00
B. For PhilHealth Members:

1. User's Fee for PhiiHealth Members 4,500.00
2. New Bom Screening 1,000.00
C. Referred Patieots:
A minimal fee of P50.00 per hour shall be charged in case patients is referred
to another facility hospitai, to cover the maintenance of the birthing clinic and replacement
of supplies used or charged per use.
Section 27A.03 - AMBUI-ANCE CHARGES/FEE - (Iransport of patient coming from and/to rhe
hospital)
A. Transportation of Patient within Roxas City P 200.00
B. Trarsportatioo of Patient from Roxas City to Iloilo City P3,500.00
(trlainteoance - P2, 000.00/Fuel & Lubricants 1,500.00)
C. 'l'raosportation of Patient from Roxas City to other
N{unicipalities of Capiz 30.00/Kilometer
Section 27A.04 - TRUST FUND - Funds collected from the operation of the Roxas City Fiealth Binhing
Oinic will be deposited in a trust fund and conformably within section 309(b) of the Local Govemment
Code utilized as funds for the maintenance pf the Birthing Clinic aod honorarium of the service providers
OIFIO, PHN, N,Iidrvives aod Nu{sing Attendants) including referring Barangay Health Workers and for the
maintenance and the operatioo of ambulance.
Section 27A.05 TIME OF PAYMENT

- -
The charges imposed herein shail be paid to the City
'l'reasurcr or his duly authorized deputies before the physical examination is made.
Section 27A.06 - RECORDS OF EXAMINATIONS - The City Heal& Officer or

equivalent
functionary shall keep in a proper book all records ofphysical and health examination conducted, stating the
name of the apphc'ant as well as t}le date of the examination and the purpose for which the sarne was
applied ft-rr.
Section 27A.07 - REGULATORY PROVISIONS ON SAUNA BATHS, MASSAGE CLINICS AND

BARBER SHOPS.
No sauna or steain baths and parlor shall maintain VIP or private rooms, except those that
massage
are already existing and operating under the provisions Ordinance ofthe city, sauna bath or massage parlors
shall operate ooly benveen 6:00 a.m. and 12:00 p.m. midnight each day.
Barber shops maintaining massage parlors shall pay tax both and in no case shall it be allowed to
operate under one license.
4r
Page 46
Ord. 048 - 2010
Series of2010
No or massage pador shall employ masseurs who have not undergone training
sauna, steam baths
under a competeot instructor or duly license to conduct instuction oo the matter and the iertificate oi
completioo of such course or instruction shall be exhibited by the operator in his establishmeot for public
viewing.
Masseurs employed in sar.ma, steam bath or massage pador shall undergo smear test to be conducted
by the City Health Ofhce once a week and a certifrcate therefore shall be issued by the said Of6ce.
Masseurs employed in sauna, steam bath or massage pador shall be impeccably and decently clothed.
In order to control its proliferatioo of sauna, steam baths or massage padors in the City olRoxas, in
ordet also to provide strict supervision and control over *reir operation, no perrnit shall be issued for the
establishment of additional sauoa stearn baths or massage padors in the City of Roxas and those that have
retired their business maybe replace by applicants desidng to operate on first-come-frst servetl basis.
- REGUI-ATORY PROVISIONS ON THE OPERATION OF NIGHT CLUB,

Section 2?A.08
COCI(TAIL LOUNGES OR BARS, BEER GARDENS, PUB HOUSES, DISCO HOUSES,
RESORTS, CABAR"ETS AND OTHER SIMII-AR ESTABLISHMENTS.
No hospitality g,iLrls, hostesses, taxi-dancers, waitresses aod waiters shall be employed in any
nightclubs, cocktail lounges or bars, beer gardeo, pub houses, resorts, cabarets and other sioilar
establishment within the territorial iudsdiction of the Roxas City without first having obtained its necessary
permits and municipal license, and having paid the correspooding charges/fees thereof.
Section 27A.09 - ADMINISTRATM PROVISION - Hospitality gids, hostesses, ta:<i-dancers, waiters

and waitresses employed io night clubs, cabarets, bars, cocktail lounges, resorts, and other similar
establishment are required to undergo smear examination for gonorrhea or,ce a week and blood
examination for syphilis three (3) times a year. The City Health Officer shall issue a certificate of
examination to the pe(son examined by him.
Section 2?A.10 - PENALTIES - Any person violating the provision of this Ordinance shall, upon
conviction ttrereot be puoished by a fine of not less than two thousaod pesos @2000.00) or by
imprisonment of not exceeding six (6) months, or both at the discretion of tle court. However, the perrnits
issued by the City Mayo/s Of&ce indgding the license thereto, maybe cancelled, and withdraw aod the
establishments ordered closed for business at any time if the City Mayor believes they have been operating
in violation of this Ordinance
ARTICLE IV - STALLED VEHICLES. TOWING. IMPOUNDING AND OTHER

TRAFFIC VIOI-ATI ONS CHARGES.
Section 28.00 - STALLED VEHICLE CHARGES - There shall be collected ftom every owner ot
operator of stailed motor vehicles io any street within the iurisdiction of the Gty of Roxas, the following
charges / fees:
A. Stalled vehicle charges/fee................... 200.00

B. For towing charges/fees: 3 Kos. or ftaaion thereof..... 50.00
For every additional kilometer or
fraction thereof 20.00
C. Impoundi.'g charges/fees:
For each day or fraction thereof that
tle vehicle remains impounded.. . . . ..,. . ..... .. 40.00
4c
Page 47
Ord. 048 - 2010
Series of 2010
Section 29.00 * TRAFFIC VIOL-ATIONS, FINES AND CHARGES

-
Violation of traf{ic laws, ordinaoce, rules and regulations committed
within a twelve month period, reckoned from the date of the drive/s
license, shall subject tie violator to graduate charges/fees as follows:
a. First Offense........... 500.00
b. 2d Offense 1,000.00
c. 3d Offense..,,... 2,000.00
d.46 Offense.. . . . ... , ,. . .. ,........One year suspension of drivels liceose.
e. 5e Offense. . .... . .... .. . . . . ... . ...Revocation of &iveCs license.
In case of death,. physical iniury, damage to property, the payment of ttre aforecited charges/fees
shali oot relieve the offender ftom any civil as well as criminal liability arising from such death, physical
iniury or damage to p{operty.
In the event that the thete i" 21 sfsting ordinance/s that has a specific penalty for traffic violations,
the penalties imposed therein shall prevail
Section 29A.01 - TIME OF PAYMENT -The charges/fees for stalled vehicles and towiog thereof, aod
for other traffic violations, shall be paid to the Office of the Gty Treasurer or its dtrly authorized deputies
within three (3) days ftom the date of issuaoce of ttaffrc citatioo tickeq while the irnpounding charges/fees
shall be paid before the vehicle is released.
Section 29A.02 - SURCHARGE - Failue to pay the charges/fees for strlled vehide and/or towing
thereot with the period of the precedi"g pangrzph shall subiect the owner/operator of rhe vehicle to a
daily surcharge of twenty peaceat (2OVo) of the charges for the fust two (2) months, thirty (30%o) for the
thtd and fourth months, and forty percent (400lo) for the fifth and slx (6) rnonths, but not to exceed five
thousand (P5,000.00) pesos; provided, that if after six (6) months, the charges/fees and surcharges still
remain unpaid, the vehicle shall be sold at public auction. The proceeds shall be applied to the accuoulated
charges/fees and the excess (f any) shal be tetumed to the operator or owner.
FISHERY CHARGES
ARTICLE Y - CHARGES AND RENTAL FOR THE USE OF MUNICIPAL WATERS
Section 30,00 - Charges and rental for the use of Municipal Water -The Municipal waters of the City
of Roxas ,ro1 66ing the subject of private ownership and trot compdsed within national parks, public forest,
timber lands, forest reserves, fi.shery reserves or not otherwise embarked for any otler purpose is hereby
divided and designated as fishing zones, to wit;
a) Zone 1 - Located at Barangay Talon, Baliiuagan, Cagay, Sibaguan, Dinginan and Dayao, bouaded
by the following:
N. .. ... ... . ...Poblacion................Libas Road

... ..
E..................Roxas.....................Ivisan Road
S..................Roxas.....................Ivisan Road
W..................Visayan Sea.............
b) Zone II - I-ocated Barangays Baybay, Dumolog Culasi, Cogon, Punta Cogon, Culaiao, Taoza,
bouoded by the following:
N... . . ... . . ... .. ...Visayan Sea
E..................Panay-Roxas Gty bounded
S. . . . . ... . . . ... . . . .Barangay Mlibili and Bato
W..................Amaldo Boulevard
Each zones shatl be divided into fishing sites which shall be numbered consecutively. The distaace
between the frshing sites shall not be exceed 100 meters, each of which shall accommodate thtee fish corrals
planted or constructed in a row perpeodicularly seawards. The spaces occupied by each fish corrals shall be
known as sub-sites which shali be numbered as sub-sites no. 1, sub-sites no. 2 and sub-sites no. 3
corresponding to fish coqal in shalloqr and deeper water respectively in t}e sarne site.
4't
Page 48
Ord. 048 - 2010
Series of2010
The exciusive right to etect 6sh corrals, operates frshponds or oysters beds, take or catch batgus fry
or kawag-kawag or fry of other species for propagation, shall be granted by the authority of the Sanggfrniang
Panlungsod thru public auction. Ho-wever, if after two (2) notices for the graots of exclusive firh g .iCh;
thru public auction no interested bidders out to lease any fishing zone, site 6r sub-site wiAin tUe Uglici-pa
waters, City Council may grant the privilege of erecting fish corrals, operatiog frshponds, o, oy.L,
_the
culture beds, a catching bangus fry or kawag-kawag fry or other species to individualsi The'exclusive 6sling
right therein granted either thru public auction or otherwise shall be uoder the administration of the Offrci
of the City Treasurer for a period of not more than two (2) caleodar yea.rs at the (ates not exceeding tlese
frxed hereunder in case where there are no interested bidders aod not below tle prescribed rates in the case
where there is public auctioa payable upon issuance of the permit.
Section 30.01 - a) Erection of the Corrals in the Sea:

Tax oer Aonum
kss thao three meters deep 45.00

3 meters or more but less than
5 meters dee p... . ... . ...... . ... .. ... 90.00
5 meters or more but less tlao

8 meters deep. . 300.00
10 meters deep. . ... 540.00
15 meters deep. . ... . ... .. .... ... ... 750.00
15 meters or more 1200.00
Section 28.02 - b) Operatioc of fishponds of Oyster Culture

bed/s per hectares.. . . .. ... . . ... . . .... . 15.00
Section 28.03 - c) Catching ofbangus fry or kawag-kawag:

Less thao 1,000 sq. m. 750.00
1,000 sq. m. or more but less than
2,000 sq. m................. 1200.00
4,000 sq. m. 2250.00

6p00 sq. m. . . ..... . .. . . .... 3100.00
8,000 sq. m. ..... . ... . .... . ...... .... 4,500.00
8,000 sq. m. or over 6,000.00
Section 30.02 - d) 1. Fish Corrals or frshponds in inland fresh waters with area of:
ks than 500 sq. m......... 150.00
500 sq. m. or more but less than

1,000 sq. m. .... . . .... .... .. 300.00
5,000 sq. m. .... . . . ... ... . . . 540.00

10P00 sq. m................. 750.00
10,000 sq. m. or more 1200.00
2. For the grant of privilege to take fish from Municipal

waters with flets, traps or other fishing gears.. . . . 15.00
3. For the operation of the frshing vessels/boat
Or tbree p) tons or .less 22.50
4s
l)age 49
Ord. 048 - 2010
Scries of 201 0
Section 30.03 - City Agriculture - (Adoption of EO 305:3GT and below)
Section 30.0"[ Motorize cl Fishins Boat Re stration:

1. Requirements:
A. (lrientation
B. Written Examination
C. Permit to Operate
o MBOL are renewable every 1"r up to 31"t day ofJanuary
. Late renewal will be charged 500/o of orignal amount.
Failure to renew for one (1) year or more will be charged 1000/o once.
Issuance/ Re- lssuance 4 Cylinder 3 Cylinder 1- 2 Cylinder
Certificate of Number P 120.00 P 100.00 P 50.00

Permit to Opcrate I' 120.00 P 100.00 P 50.00
NIotor Boat ()perators License P 240.00 P 240.00 P 120.00
orBoL)
Inspection Fee P 120.00 P 120.00 P 120.00
Section 30.05 - License for using and/or engaging in the following
A. Onen Sea
1. Arong (in- shore)/unit P 75.00
2. Arong (deep- sea) unit P 300.00
3. I3obo/pc P 5.00
.1. Frsh Corral (ln- shore) 'IabalTangkop/unit P 75.00

5. Ilish Corral peep Sea) Punot/unit P 500.00
6. Labav (Set longline)/unit P 75.00
7. Nlultrple I'{andlrne P 50.00
8. Gill Net (Set Gill Net) l,atuloy P150.00/uoit
9. (iiil Net (Driit Gill Net) P 500.00
Paanod (closed season: February to July)
10. Pukot (Encircling Net)/unit P 500.00
I l. Padugmon P 50.00/unit
12. Drir-e- in- Set (?atigbi) P150.00/unit

13. 'Iim;nglpc P 2.00
14. Cast Net (Laya) P 25.00
15. Shell Cietlierirrg (Kapis Shell/Dirv:J) P 300.00
'l'anb/ Baliad P 300.00
Nylon Shelt/Agiiis ................. P 150.00
16. Buy and Sell of Fishery proclucts (pantinl) l'>300.00/boat
17. Pukot Simbada (Small) w/o motor P 200.00
18. Sirnple Handline P 20.00/person
19. Fry Gathering l, 50.00
2{1. Likos,,/unit (for hering) for Roxas City fisherlollis only P 1,500.00
4q
Page 50
Ord. 048 - 2010
Series of 2010
B. River
1. Fish Cage (ftoating) Allowable area: max of 500 sq.m/operator P 5.00/sqm

2. Seaweed Culturelgathering P100.00/year
Max 300 sq.m.
3. Bentol P 1.00/pc
4. Surambao P 100.00/unit
5. Scoop Net @anikpaw/lente) P 25.00/unit
6. Tapangan P 1.00/pc
7. Panrloy P 100.00/unit
8. Simple Hand Line @amunit) P 20.00/person
9. Hud- hud de mano P 50.00
10. Patigbi P 150.00/uoit
11. Fry Gathering P 50.00
12. Shell Gathering
Abahong (1- Yz", agthis) P 150.00
License for engag,ing in Aquacr:lture
C. Fishoonds
Inspection Fee/Certification for Fishpond Conversion P 50.00 and

fraction thereof
1. Grorv- out Bangus and Prawa
Per ha. /1ear
a. Intensive (> 10 pcs/sq.m.) P 200.00
b. Erlensive (<10 pcs/sq. m/) . P 100.00
2. Lapulapu P 100.00
3. N{ud- Crab P 100.00
4. Seaweeds P 20.00
5. Polyculture/Others P 100.00
D. Nursery
1 Bangus P 200.00
2 Prawn 1r 200.00
3 Others P 200.00
E. Hatcherv Pn Squan lt[eler Year
1. Prarvn P 6.00
2. 'fiapia P 3.00
3. Others P 3.00
F. Ooen Sea (50 m from low tide mark up to 15 m) PnU t/Year
1. Oyster/Mussel P 100.00(100
sq.m./unit)
2. Fish Cage P 200.00 (not>
18m X 18m)
3. Fish Pen P100.00(not>
40m X 100m)
4. Seaweed
a. Gracelaria P 20.00 /h.a/ year
(200m apart)
b. Others .P 'LOO.$O/ha/year
(200m apart)
ec,
Page 51
Ord. 048 - 2010
Series of 2010
Section 30.06- Inspection/Certifrcation for Land reclassilication (Agri'l land):

A. 50.00/ha. and fraction thereof
Section 30.07 - TIME OF PAYMENT - The charges/fees above-mentioned shall be paid annually on
the anniversary date of the issuance of the permit.
Section 30.08 - SURCHARGE - Failure to pay the charges/fees herein imposed on the date due shall
make the permittee liable to pay a surcharge of twenty Qlo/o) percent plus twelve (127o) interest per aflnrun
of its pay due.
Section 30.09 - ADMINISTRATM PROVISION - A license of aoy Municipality may be allowed to

fish in the Municipal waters ofRoxas City upon securing the necessary permit and paying the corresponding
charges/fees in the Office of the City Treasurer.
Deep sea fisherman only license under section 18 of Act No. 4005, as amended, maybe allowed to
fish in the Municipal waters of Roxas City after they have paid the corresponding charges/fees to the Gty
Treasurer.
Any person rvho is not a grante€ of a license or privilege to eflgage in commercial frshing shall be
allowed to frsh for domestic use in Municipal waters of Roxas Gty in cases where one commercial frshing
therein has been established; Provided, however, that in no case shall fishing be allowed within two hundred
(200) meters from a Frsh corral license by the City; and provided, further, that no frsh caught under this
privilege shall be sold.
ARTICLE VI - PARKING CHARGES
Section 40.00 - RATE OR CHARGES - The following charges/fees shall be collected for the use of
parking space, facilities owned or operated or portion of roads or streets declared allotted for parking space
by the Sangguniang Panlungsod of the City of Roxas.
Section 40A.01 - a) For cars:

For the fust two (2) hrs. or fraction thereof. . 20.00
For each subsequent hr. or fraction thereof.. . . .... . . ... '. 5.00
Section 40A.02 - b) For buses, trucks and others:
For the first hr. or fraction thereof. ,l{).00
For each subsequent hrs. or fraction thereof..... . .... . ... 10.00
For cootinuous parking for twelve (12) hrs. ... . . ..... . . . . 50.00
For continuous parking for tweoty foux Q4)
Hrs. a day or ftaction thereof. . . .... . . .. 100.00
Section 40 A.03- - c) Night Parking:
For usiog street, sidewalks or public place or in front
of their houses and places business as a private garage
or parking space.
For cars or jeepneys.... . . . .... 1,500.00 /qtr.
For buses and trucks......... ...... 2,000.00/qtI.

For cootainerized van/trailers day
or fraction thereof..... , . .... 100.00/qtl
Section 40A.04 - TIME OF PAYMENT - The parking charges/fees prescribed in the preceding
paragaph shall be paid to the City Treasurer or a duly designated collector, upon removal of the vehicle
from the parking space except night parking charges/fees which shall be paid within the frst twenty (20)
days of every calendar quarters.
9\
Page 52
Ord. 048 - 2010
Series of 2010
Section 40A.05 -ADMINISTRATM PROVISION.

(a) streets, roads, and thorough fares that may be designated or allotted for patking space by the
City
Govemment shall be subject to t}le approval of the Sangguniang panlungsod.
b) Itshall be unlawful for any motor vehicle owner or operator to use a ponion of any street,
siderva.lk or public place as a priv_ate garage or parking space from 10:30 p.m. to 5:00 a.m. the following day
without securing special permits from the office of the City Mayor.
c) Upon proper application aod payment of the corresponding charges thereof, a sticker duly signerl
by the City Mayor and the City Treasurer shall be issued to be displayed coniciously at the windshield oi the
vehicle
ARTICLE VII - LOG POND CHARGES
Section 41.00 COLLECTIONS OF CITARGES

A charge/fee shall be collected by City Treasurer or its duly authorized deputy for the use of log ponrJ of
the City rvater, river, lake and the like at the rate of 6fty (P.50) centavos per square
occupied.
-.te. of *ite. spu.e
Section 41A.01TIME OF PAYMENT

The charge/fee shall be paid on or before the twentieth (20e) day of each month, or at a different time as
maybe fi-red by regulation promulgated by the Sangguoiang panlungsod, Gty of Roxas.
CHAPTERVI
ARTICLE I - MISCE LI.ANEOUS FEES
Section 42.00 APPLICABILITY CI-AUSE

The assessment, collection and allocation of building permit fees, signboard permit fees, plumbing
inspection and permit fees, sanitary inspection fees, electrical installation permit and inspect-ion fees, arrd
such other levies as may be prescribed by the ministry of Public Works, transportation and communication
in the exercise of regulatory pov/ers over public aad private buildings and structures within the City of
Roxas under Presidential Decree No. 1096, otherwise known as the Natiooal Building Code of the
Philippirres, shall be govemed by such code and the rules and regulations promulgated hereuoder.
ARTIC LE II - SANITARY INSPECTIO NAND HEALTH CERTIFI CATE FEES
Section 43.00 SANITARY INSPECTION FEE

Every orvner or operator of business, industrial, commercial or agricultural establishments, accessoria,
buiiding or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and
enforcement of existing rules and regulation on sanitation and safety of the pubiic, upon payment to the
Office of the City Treasurer of an Annual Fee, in accordance with the following schedr:le.
Section 43A.01 a) Aircraft and watercraft companies................. 300.00
Section 43A.02 b) Filrancial institution such as bank,

pawnshop, moneyshops, insurance companies, frnance
and other investmeflt companies, dealers in securities
and foreign exchange dealers,
N{ah offrce...... 200.00
h,very branch thereof. .. . . .. . 100.00
GX
Page 53
Ord. 048 - 2010
Seri'es of 2010
Section 43A.03 - c) Gasoline service/Iilling station. ...

.... 200.00
Section 43A.04 - d) Medical and Dental Clinic............. "120.00
Section 43A.05 - e) Dwellings and other spaces for lease or rent:
1. Flotels, motels, apartels, pension inns,
drive inns, with more than 150 rooms. . ... . . .... .. 300.00
with 200 to 149 rooms. .. 200.00
with 50 to 99 rooms. . .... . . . ... . 175.00
with 25 to 49 rooms. . . .. 125.00
with less than 25 rooms......... 75.00
2. Apartments/per door........... 30.00
3. (Accessories), or house for rent. 30.00
4. Dormitories, lodging or boarding houses
with accommodation for:
More than 40 boarders or lodgers. . ..... . ... 200.00
15 to 39 boarders oflodgers. .... . '125.00
less than 15 boarders or lodgers.., . . ... . . . ... 75.00
Section 43A.06 -| Institution of leaming 200.00
Section 43A.07 - g) Media Facilities 150.00

Secrion 43A.08 - h) Telegraph, teletype, cable and wireless
Communication cornpanies 150.00
Section 43A.09 - i) Telephone/electric and power companies:
iVain Ofhce 200.00
Every branch/station thereo 150.00
j)
Section 43A.10 - Administration Office, display Offices and/
or offices of professionals. 75.00
Section 43A.11 - k) l)eddler 20.00
Section 43A.12 - 1) knding investors 75.00
Section 43A.tl - A]l other business industrial, commercial, "g.,cultural,
establishment and other not specifrcally mentioned above:
With an area of more than 1,000 sq. m................. 300.00
500 or more but less thao 1,000 sq. m.... . . . ... 250.00
200 or more but less than 500 sq. m. .... . ... . . . 200.00
100 or more but less than 200 sq. m.... .. ... . . . .. 150.00
50 or more but less than 100 sq. m. . ...... ...... 140.00
25 or more but less thao 50 sq. m.. . . .... . ..... 80.00
less than 25 sq. m.......... 60.00
In case an individual, a partnership or a corporatioo conducts or operates two or more

business in one place or establishments, the sanitary inspection permit fee shall be imposed on the business
rvith the highest rate.
Section 438.01 HEALTH CERTIFICATE FEE

Every persoo (natural or juridicat) required by existing laws and regulations to secure health certifrcates from
the Office of the City Hea.lth shall pay an annual fee of Fifty (P50.00) pesos.
Section 43B.02TIME OF PAYMENT

The sanitary inspection and health certi.{icate fees herein prescribed shall be paid at the offlce of the City
Treasurer before any business or occupation be lawfully begin or pursued and upon renewal of the same of
every year thereafter within the first twenty (20) days ofJanuary.
Cz
Page 5-1
()rd. 0.18 2011)
Series of 20lL)
Section 43B.03 ANNUAL INSPECTION OF PREMISES FOR RENT

Except as othenvise provided, the City Ilealth Officer or his duly authorized representative shall condlct
for rent as soon as circumstances require and all business establishments (commercial, industrial,
;rgricultura.l) in their area in order to determine thet adequacy of ventilation, propriety of habitation and
generd senitary
conditions pu(suant to the existing laws, rules and regulation. Sanitary permit shall be issuecl to the orvner
by the such inspection rvas conducted and found to be sanitary.
Section 438.0.4 CONTENTS OF SANITARY PERMIT

El'er1' permit issuecl shorv the name of the applicant, his nationality, civil status, address, nature of
organization (rvhether sole proprietorship, partnership or corporation), location of the building and such
other data as may bc oecessary. The permit shall be granted for a period ofnot more than one year and shall
expire or.t the 31"' day of December following ofissuance thereof, unless revoked or surrender eadier.
Section 438.05 WHEN BUSINESS IS DEEMED FINALLY CLOSED

Everl' permit shal.l be in force upon revocation or surrender thereof, or upon closure of the business or
discontinu'.rnce of the undertakirg for which the permit was issued. The business shall be deemed finally
closed, only upon pa)'meflt off al1 taxes, fees and charges due thereon.
ICLE III - FEE F R GAND EALI HTAND

Section 44.00 IMPOSITION OF FEES
There shall be collected aod pard to the Ciry Treasurer of Roxas. 'JJhe follorving fees for the,sealing and
licensing of rveight and measures in accordance with the following schedule.
a) For sealing linear metric measures

Not over one (1) meter P 50.00
Over one (1) meter P 100.00
b) For sealing metric measures of capacity:

Not over ten Liters P 50.00
Over ten liters P 100.00
c) For sealing metric instruments of rveights:

With capaciq,of more than 30 kg P 100.00
With c:rpacity of more than 30 kg. but not more than 300 kg P 150.00
With capacity of more than 3,000 kg P 200.00
d) For seal,rng apothecarl, balance or other balance of precession:

Over 3,000 kg P 200.00
Over 300 to 3,000 kg P 150.00
Ove r 30 to 300 kg P 100.00
30 kg. or less10.00 P 50.00
e) For sealing scalc or balance rvith complete set or weights for use therewith Free
For such extra weiliht P 10.00
I,-or each afld every re-testing and re-sealing of weight and
mexsures instruments (including gasoline pumps)
outside the office, upon request of the owner or operator, shall
be collected for each instrument-an additjonal weight and measures
le< u[ P 50.00
f) For cost of materials used for each weight and measures ............... P s0.00
64
l)age 55
Ord. 0.18 2010
Series of 20I ()
Section 44A.01 PAYMENT OF FEESAND SURCHARGE

'l-he fees hcrein imposecl shall be
paitl and collected by the Offrce of the City 'r'reasurer upoo the sealing or
licensrng of the rveight ol measures insruments, and renewal on or before the
anniversaS,'date thereof. The
of{lcial receipt el'idencing payment shall serve as the license to use such instrument for one
year from the
date of sealing unless it becomes defective before the corresponding fee paid therefore
within the prescribetl
period shall subiect the owller or user to a surcharge of hve hundred perce.rtum of rhe prescribed
1i0070)
lct s, rvlrich no l,-rngcr. be subject to inrercst.
Section 44A.02 INSPECTION OF WEIGHTS AND MEASURES

'I'he tax enforcement offlce of the N{ayor's Office and
the City Treasurer shall inspect and test balances or
sceles, rveights and measures and report upon the condition thereof in the district or zone
assigned to them.
It shall be their on the part of any' Offrcer engaged in sealing weights and measures. Evideoce so
secured by
them shall be presented to the City Mayor who well endorsed it to the City Fiscal,s Offrce for proper
prosecudon.
Section 44A.03 SEALING OF WEIGHTS AND MEASURES

The sealing ancl licensing of weights and measures shall be the duty of the Ciry Treasurer ancl his deputies
ancl for the purpose of this Ordinance such Officers shalt be nrmetl sealers of rveights and measures.
Section 44A.04 EXEMPTIONS
(a) All instruments for weight and

measures used in Govemment work or maintained for public by
an;, instrumentalitl' of the Goveroment shall be tested and sealed free.
(b) dealers ofrveights and measures iflsruments intended for sale.
Section tl4A.05 ADMINISTRATM PROVISIONS

(a) i-hc Ciry 'freasurer of Roxas City is hereby required to keep full sets of secondar)' standard for
the use in testing rveights and measures instruments. These secondary standards shall be compared w-ith the
fundamental standarcls in the National Instirute of Science and Technology annually.
(b) The Ciry Treasurer of Roxas or his deputies shall conduct periodic physical inspection and test
rveights and measures instrumentaiities within its territorial jurisdiction.
(c) instruments of veights and measures found to be defective and such defect is beyond repair shali
be confiscated in far.or of the Govemment and shall be destoyed by the Gty Treasurer in the preseoce of
rhe Cin Audirc'r or rheir represen tatives.
Section -14A.06 FRAUDULENT PRACTICES RELATM TO WEIGHTS AND MEASURES

AND CORRESPONDING PENALTIES
a) Fraudulent practice relative to rveights and measures. Any person, other than the official sealer of
n eights and measures:
1. Who places an official tag or seal upon any instrument on weights or measures, attaches it thereto;
or
2. Who fraudulendy imitates any mark, starnp or brand, tag or other tneasures have beeo officiatly
sealed; or
3. Who alters in any '*'ay the certificate given by the sealer as an acknowledgemert that the weights
and measures mentioned therein have been duly sealed; or
4. Who makes or knowingly sells or uses any false or counterfeit stamp ta& certificate, or any dye for
printing or making stamps, tags, certificate or liceose, or for sea.ling and licensrng of W & M instruments; or
5. Who alters the rvritten or printed figures or letters on any stamp tag, certificate oflicense used or
issued; or
5.c-
Page 56
Ord. 048 - 2010
Serics of 2{110
(r.
Who has in his possession any such false, counterfeit, restored or altered stamp, tafl, certificate, or
l"icenscfor the purpose of using or reusing the same in payment of fees or charges herein imposed; or
7. Who ptocr:res the commission of any such offense by another shall for each offense, be finetl by
not less than trvo hurdred (P200.00) pesos or more than ten thousand ei0,000.00) pesos or imprisoned for
not less than onc moflth or more than five (5) years, or both such fine and imprisonmenr at the discretion
of dle court.
b) Unlawlul possession or use of instrument not sealed before using antl not sealetl within trvelve
(12) months from last sealing.
,\n1' person mallng of practice of buying or selling goods by werghts and/or measures or of
tumishing se n'ices the r"alue of which is estimated by weight or measure, who has in his possession, without
permit, any unsealed scale, balance, weight or estimating the value of any service furnished, any insrument
of rveight or measure that has not been officialty sealed, or if previously sealed, the license therefore has
expircd and has not been renewed in due time, shall be punished by a fine of not exceeding five hundred
G'500.00), pesos or by imprisonment of not exceediog one (1) year, or both at the discretion of the court.
If,
horver.er, such scale, balance, weights or measures, has been officially sealed at some previous
time and the seal and tag offlcially affi-xed thereto remain intact and in the same position and conditior in
rvhich they rvere placed by the official sealer, ard the instrument is found not or have been altered or
rcndered inaccurate but still to be sufficiendy accurate to warrant irs being sealed without repairs or
alterations, such instrument shall, if presented for sealing prompdy on demand of any authorized sealer or
inspector of rveights and measures, be sealed, and the owner, possessor or user of rhe same shall be subject
on\'to a surcharge equal to fir,e (5) times the regular fee fi-xed by Iaw for the sealing ofan instrument of its
class/this surcharge to be collected and 2ccouoted for the local Treasurer in the s,ame marlfler as the regular
fees are collected and accounted for sealing such instruments.
c) Alteration or fraudulent use of instrument of weights and measures:
l. Any person, rvith fraudulent intent, alters any scale or balance, weight or measure after it is
oft-icially sealed, or rvho knorvingly uses any false scale or balance, weight or measure, whether sealed or aot,
sh,ll be punished by a Frne of not less than two hundred €200.00) pesos or more than four thousand
(P4,000.00) pesos or by imprisonment of not less than three (3) months or more than nvo (2) years, or both
at the discretion the court.
2. Any person rvho fraudulendy gives shon weight or measure in the making of the (sale), or who,
assuming trul)' the weight or measure fraudulendy talies excessive weight or measure in the making of the
purchase, or rvho, assuming to determined truly the weight or measure of any article bought or sold by
\reight or measure, fraudulentli, misrepresents the weights or measure thereof, shall be punished by a fine of
not less than nvo thousand e2,000.00) pesos or by imprisonment of not less than three (3) months aor
more thxn nvo (2) years, or both such fine and imprisonmeot.
Section 44A.07 - ADMINISTRATM PENALTIES - The City/Town Treasurer may compromise the
follorving acts, or commission not constituting fraud:
l. Any pcrson making a practice of buying or selling by rveight and measure using and/or
unregistered instrument:
l. When correct
2. When incorrect but within tolerable
allowance to defect or short measure
b. Failure to produce weight and measure tag or license or certifrcate upon demand but the
irstrument is duly regrstered.
1. When correct . .
2. When incolrect but within tolerable
allorvance to defect but or short measure . . . . - . .
c. Any person found violating any of these two (2) provisions for the second tirne shall be frned
tu,'ice the above rates of penalty.
9(b
Page 57
Ord. 048 - 2t)10
Series of 201tl
ARTICLE IV - CATT LE REGIST RATION ANDTRAN SFER F EES

Section 45.00 DEFINITION
For purposes of this Article, "r,arge Catie" includes a two
),ear old horse, mule, ass, carabao, or other
domesticated members of the bovine family.
Section 45A.01 IMPOSITION OF FEES

Fverl' person rvho orvns a large catde is required to register his ownership thereof with the City Trcasurer
for ivhich I certificate of orvnership shall be issued to the owner upofl payment of a registradon fee of 'l'en
Pesos Q)10.00), per head.
If the large catde is sold or its ownership is traflsferred to another person, the sale or transfer shlll
likervise be registered with tle City Treasurer for which a certificate of ownership shall be issued to rhe
purchaser upon payment of a transfer fee of Twenry Pesos (?20.00).
Section :15A.02 AI)MINISTRATIVE PROVISIONS
a) Large caule shall be registered with the Municipal Treasurer upon reaching the age of two 1,ears.
b) The ownership of large catde, or its sale or transfer of ownership to another person shal.l be
registered rvith the Mtmicipai Treasurer. All large cattles presented to the Municipal Treasurer shall be
recorded in a registry book showing the name and residence of the owner; the consideration or purchase
price of the animal in cases of sale or transfer; and the class, color, age, sex, braod and other identifying
marks of the large can1e. These data shall also be stated in the certificate of orvnership issued to the owner
thereof
c) If the large cattle is sold or the ownership is transferred to another person, the names and
residence of the vendor or Eaflsferor and the vendee or transferee, and or references by number to the
original certificate of ownership with the name of the local unit that issued it shall liliewise be indicated in
the transfer certificate of ownership.
No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal
'Ireasurer except upon the production of the original certificates of ownership and certiEcates of transfer
and such other documents that show tide to the owqer.
ARTICLE V
PROCESSING FEES FOR ZONIN OR LOCATIONAL CLEARANCE /

SUBDIVISION PERMIT FEES
Section 46.00 IMPOSITION OF FEES - There shall be collected zoning or locational clearance fees
from indivicluals and pd\ate groups including corporations, cooperatives and other similar organization
rvho rvill establish and operate economic enterprise withh the area of jurisdiction of the city based on the
follorving schedule:
I - ZONING/LOCATIONAL CLEARANCE
Type of Project Cost of proiect Fees
A. Sirrgle Residentia.l stflrctures 1. P100,000.00 and belorv P200.00

attached or detached 2. Over P100,000.00 to 200,000.00 P400.00
3. Over P200,000.00 P500.00+1/10 otlo/o'nt
excess of 200,000
5+
Page 58
Orc1. 048 - 2010
Series of 2010
B. .\partments/'I'osrrhouses 1. P500,000.00 and below P1,000.00

2. Over P500,000.00 to 2 Million P1,500.00
3. Or,er 2 Million P2,500.00+
1/10 of cost in
excess of 2M
regardless of
the number of
doors.
C. Dormitories/ Boardinghouses 1. P2 N{rllion and below P2,500.00
2. Over P2 Miliion P2,500.00 +
1, / 1.0 of 7 .s'o
Of cost in ex
D. Instrtutional 1. Below P2 Million P1,000.00

2. P2 Million and above P2,000.00 * of cost in
17r,
excess of P2 Million
[i. Commercial, Industnai, Agro- 1. Below P100,000.00 P1,000.00
lnclustrial Establishments 2. Over P100,000.00- P500,000.00 P1,500.00
3. Over P500,000.00- P1 Million P2,000.00
4. Over P1 Million- P2 Million P3,000.00
5. Over P2 N{illion P5,000.00 + "l / 10 ot L91, of
cost in excess of P2 Million
F. Special Uses/ Special Proiects 1. Below P2 Million P5,000.00

(Gasoline Station, Cell Sites, 2. Over P2 Million P5,000.00 * 1/70 of '|tr/o of
Slaughter Houses, Treatment cost in e\cess ofP2 }v1illion
Plant tc.)
G. Alteration/ Expansion Affected Areas/ Cost Only Same as Original AppJication
II - Subdivision and Condominium Proiects

(under P.D. 957)
Type of Proiect Type of Permit Fees
1.. Approval of Subdivision Plan 1. Preliminary Approval P250.00/ha. or a fraction

(including tos,n houses) Locational Clearance thereof
Preliminary Subdirision
Development Plan (1?SDP)
- Inspection Fee P1,000.00/ha. regardless of

density
2. Final Approval and Development P2,000.00/ha. regardless of

Permit densiry
- Additional fee oo floor area of P2,000.00/sq. m.
houses and fgilding sold with
the lot
- Iospectioo Fee Qrlot applicable P1p00.00/ha. regardless of
for proiects already inspected density
for PALC application)
3. Alteration Plan (affected areas only) Same as Final Approval and
Development Permit
g8
Page 59
Ord. 048 - 2010
Series of 2010
2. Approval of Condom:nium Project 1. Final Approval and Development

Permit Processing Fee
a. Land Area P5.00/sq. m.
b. No. of Floors P200.00/floor
c. Building Areas P4.00/sq. m.
- Iospection Fee Pl2.00/sq. m. of Gross liloor
Area (GF-A)
2. Alteration Fee (affected area oniy) Same as Final Approval and

I)cvelopment Permit
3. Conversion (affected areas only) Same as Final Approval ancl
Development Permit
A. Subdivision 1. Prelia:rinary Approval and Locational

Clearance :
a. Socialized Housing P75.00/ha.

b. Economic Housing P150.00/ha
- Inspection Fee:
b. Economic Housing P500.00/ha.
2. Finai Approval and Development Permif

- Processing Fee:
b. Economic Housing P1,000.00/ha.
- Inspection Fee:
a. Socialized Housing P200.u0lha.
b. Economic Housing P500.00/ha.
(Proiect already inspected for PAIC
Application rnay not be charged inspection fee)
3. Alteration ofPlans (affected areas ofll, Sarne es Final
Approv'al and
Development Pcrmit
B. Condominium 1. Preliminary Approval and Locationai Clearance P500.00

2. Final Approval and Development Permit:
a. Total Land Area
b. Number of Floors P5.00/sq. m.
c. Bui.lding Area P100.00/floor
P2.00/sq. m, of GFA
- Inspection Fee P2.00/sc1.m. of GFA

3. Alteration Plan (affected area ofll)') Same asliinal
Approval and
Development Permit
1 . r\pproval of Industri,rl/Commercial 1. Preliminary Approval and Locational P300.00/ha.

Sr.rbdilisic,n Clearance
- Inspection Fee P1,000.00/ha.
regardless of location
2. Final Approv'al and Development P5,000.00/ha.

Permit regardless oflocation
- lnspection Fee P1,000.00/ha
(Project already inspected for PALC regardless oflocation
Inspection fee)
3. Alteratioo Plan (affected area on\) Same as Fhal
Approval and
Development Permit
s9
Page 60
Ord. 048 - 2010
Series of 201()
2. Apprt_,r'al of Farm lots Subdivision 1. preliminary

Approval antl Locational P200.00/ha.
C-learance
- Inspection l,-ce
I']500.00/ha.
2. FinrJ Appror.al antl Devcloprnenr
P1,000.00/ha.
l)ermir
Inspection Fee (projecr alreedy
inspccrcd l']500.00/ha.
I.ur PAIC may not bc charucrJ
Inspection fee
3. Alteration of plans (affected areas onll) Sane as Final

Approval and
-3. Approval of N.Iemorial parks Developmelt pennit
1. Preliminary Approval and Locationrl
Ccrnctery Pro jects, Cuf r-i jr;r* a. N{emorial park
Ps00.00/ha.
b. Cemeteries
P200.00,2ha.
c. Columbarium
P2,s00.00/ha
- Inspection [,-ee:
a. Memorial park
P1,000.00/ha.
b. Cemeteries
P500.00/ha.
c. Columbarium
P12.00/sq. rn. of (i liA
2. Final Approva] and Development
Permit
a. Memorial park
P2.00/sq. m.
b. Cemeteries
P1.00/sq. rn
c. Columbarium
P2tt0.00/ {loor
P4.00/sq.m. of G[rA
P5.00/sq. m. of Land
Area
- Inspection Fee
a. Memorial
I'1,000.00/ha.
b. Cemeteries
P500.00/ha.
c. Columbarium
P12.00/sq. m. of Gt,A
3. Alteration Fee
Saure as Final
Approl-al and
Development permit
III - Other Transactions/Certifications
Type of proiect
Type of Permit
Fees
1. Certification as to Zone Classification:
a. For Subdivision
P500.00
2. Locationai Clearance for Business permit
P100.0(-)
3. Reclassification as to Land Use
P1,000.00
4. Other Certificatioo
I'50.00
5. Cenified Copy r., f Documcnr P20.00/copv
6. Research F-ee
P50.00
7. l'rinred Copy of Map (Rond Sizc):
a. Bhck end White
P 10.o0
b. Colored
P10r).0(l
sj
Page 61
Ord. 048 - 2010
Series oi 2(i10
Proposed Schedule of Fine/Penalty
1. Fai.lure to secure locational clearance prior to the start of the proiect
Proiect Type Conforming as to I-and Use Non- Conforming as to Land Use

r. Itesidential P500- 2,000 (depending on the percentage P1,000- 4,000 (depending on the
of the project implementation) percentage of the project
implementation)
b. Instirutional P600- 3,500 (depending on the percentage P1,200- 7000 (depending on &e
of the project implementation) percentage of the proiect
implementation)
c. Commercial P700- 4,500 (depending on the percentage P1,500- 9,000(depending on the
of the project implementation) percentage of the proiect
implementation)
d. Agricultural P700- 4,500 (depending on the percentage P1,500- 9,O00(depending on the
of the project implementation) percentage of the pro jcct
implementation)
e. Agro- Industrial P750- 5,000 (depending on the percentage P2,000- 10p00 (depending on the
of the project implementation) percentage ofthe project
implementation)
f. Industrial P1,000- 5000 (depending on the percentage P2,500- 10,000 (depending on the
ofthe project implementation) percentage of the project
implementation)
g. Special l']roject P1,000- 10,000 (depending on the percentage
of the proiect implementation)
2. Violarion of the terms and conditions of clearance P500- 5,000 (depending on the and a.[i
othcr non- compliance rvith the requirements for extent of vioiation made)
locational clcarance.
Providecl, that commercial activities and auxiliary uses, that form pan of a residential building or
customarill' conducted in dwelling of houses, shalt be treated as application for the coflstruction of a
residential house and shall pay the amouot corresponding to such use, except rvhen the maximum floor
devoted to such commercial activities or auxiliary uses, exceeds thrrty (30) percent of the total floor area
Section 46A.02 - COMPUTATION OF FEES - For purposes of computation of the aforementioned

fees, a fraction of one hectare and one square meter shall be considered as one hectare and one square
meter, respectively.
Section 46A.03 - ESCAI-ATION CI-AUSE

Upon recommendation of the Commissioner for planning, the City Mayor may increase by not more than
fifty (50o.o) percent or may decrease by not more than twenty five Q5oQ percent; and not oftener thao ooce
a l ear - all rates herein prescribed.
Section 46A.04 - TIME OF PAYMENT - The prescribed processing fees be paid to the City 1'reasurer or
its duly authonzed deputies before any land development construction or renor.lricrn proiect is lawfully
begun or pursued rvithin the territorial jurisdiction of Roxas Ciry.
Section 46A.05 - EXEMPTION - Except for government-owned or controlled corporation, all

goYeroment projects n'hether national or local, are cxempt from the paymeflt of the prescribed fees,
prol-ided, horvever, that the locationa.l clearance must be secured prior to the finalization of the pians and
the issuance of the corresponding bui.lding permit.
G0
Page 62
Ord. 048 - 2010
Series of 2010
Section 46A.06 - ACCURAL OF FEES - Forty percent (a070) of all processing fees, charges and
surcharged collected for zoning or locational clearance by the Ciry Treasurer shall be remined to the
Housi.ng and Land Use Regulatory Board Housing and Urban Development Coordinating Council, Office
of the President, Manila, on or before the nveotieth (20e) day of the succeeding month and the remaining
sirty (609i) percent shall be retained by the City Treasurer of Roxas to cover the cost of collection and
rernittelce.
ARTICI,F] VI
EXCAVATION PERMIT FEES
Section 47.00 - IMPOSITION OF FEES -'I'he following fees and charges shall be collected from any
persoo, frrm or corporation, whether pdvate or government, except those specificaily exempted by law, wh<r
shall make or cause to be made any excavation or digging on private or public roads, streets and
thoroughfares, including passageways and sidewalks or to dig to rnalie sources of water supply within the
jurisdiction of the Ciq, of Roxas.
Section 47A.01 a) Processing Fee:

1. For poles and house connections. 40.00
2. For diggi-ng water. . ..... . . . . . . . . . .. . 60.00
3. For all orher excavations.,,........ 75.00
Section 47A.02 b) Excavation Permit Fee:

1. For 50 lined meters or less. . . . 75.00
2. Over and above 50 lined meters 3.00/m
3. For drilling wells:
a) For 2 inches pipes:
First 400 feet 50.00
Over 400 feet, per foot. . . . . 2.00
b) For 3 inches pipes:
First 400 feet...... .......... 50.00
Over 400 per foot.. . 2.00
c) For 4 inches pipes:
F-ust 400 feet 75.00
Over 400 feer, per foot. . . . . . .. .. 3.00
d) For 5 inches pipes or oversized pipes
First 400 feet........ 200.00
Over 400 feet, per foot 3.00
Section 47A.03 c) Installation ofwooden, concrete and steel utility poles/excavation

permit fee per hole.......... 10.00
Section 47A.04 DEPOSITS FOR RESTORATION AND MAINTENANCE

In addition to the excarztion permit fee imposed herein, the following deposits sha.[.[ be required from t]re
excavators/pemittes to over the cost of restoration ald maintenance (for penod of one year) of the excayated
portions of the streets and thorough-fares, including passage ways and sidewalks:
a) Deposits for restoration of works sq.m or fraction thereof.

1. Concrete-paved s&eets 250.00
2. Asphalt-paved streets...... 150.00
3. Nlacadam-surfaced streets 60.00
4. Concrete sidewalks........ 175.00
5. Asphalted sidervalks. .. .. . 100.00
6. Earth sidewalks............ 50.00
GI
Page 63
Ord. 048 - 2010
-l
Series of 201t)
7. Combination ofconcrete curbs and gutter for

Every linear meter of fraction thereof. . . ... 100.00
8. Concrete curbs, for every linear meter or fraction thereof60.00 ofthe ercavator, permitee
Shall undertake the restoration of the damaged portion of the street thoroughfares, passageways,
a performance loud acceptable to the City Treasurer shall be posted in vierv of the restoradon
deposit.
b) triaintenance deposits sc1.m. or fraction thereof;
1. On road pavements:
On macadam........ 50.00
On asphalt...... 75.00
On concrete. . .. 100.00
2. On sidewalks:
Onasphalt...... 50.00
Onconcrete.... 75.00
Others... .. . . .. . 20.00
3. On curbs and/or gutters... 50.00
Section 478.01 PAYMENT OF FEES AND SURCHARGES

'fhe fees shall be paid to the Ciry Treasurer if its duly authorized deputies before the permit to dig, obtain
wate{, or excayate any streets or thoroughfares and alleys in the City of Roxas is issued.
A surcharge of twenty frve percent Q\o/o) of the fee imposed shall be collected frorn any person or
entity vhich has already commenced to dig or excavate before the permit fee has been issued.
Section 47B.02WHERE TO FILE APPLICATIONS

Application for authority to ufldertalie dieging and excavations for private individuals connections, public
compan)' utiiiq. and govemment agencies shall be Frxed with the City Engineer or its duly authorized
cleputies.
Section 478.03 ESCALATION CLAUSE

Should there be any increase in the cost of labor and/or materials, including the cost of operation and
maintenance equipment, upon recommendation of Sangguniang Panlungsod and subsequent approval of
the Ciq' Mayor/Vice N,Iayor, a corresponding increase shall be adjusted in the restoration cost listed herein
but not exceed hfty percent (507") of the increase in the cost of items and not ofteoer than oflce a year.
Section 478.04 EXTEND OR MUNICIPAL LIEN

N,lunicipal tax, fees and charges constitute lien io favor of the City of Roxas superior to all lies in subrect to
the charge but also upon all properties used in exercise ofthe occupation, business or privileged rvith the
respect to rvhich rhe charge is imposed and all property rights therein.
ARTICLE VII - CIVIL REGISTRY FEES
Section 48.00 - IMPOSITION OF FEES. The following fees shall be collected for sen'ices rendered by the
Offrce of the Local Civil llegistrar:
Section 48A.01. SERVICE FEES:

1. Research fee...... .............30.00
2. Solemnization;
Lt>cal/rnixed ... . . . . .Secretaries fee by office of the Mayor
3. Certifrcation Fees: A.(Form 1-d) True copy ...................70-00/copy
B.Certifred Transcription/Machine coPy ---------------70.00/copy
. Machine copy R.A. 9048 .70.00/copy
6a
Page 64
Ord. 048 - 2010
Series of 2010
4. Mariage Application
LocaI P 300.00/set
Ntixed P2,000.00/set
5 Pre-Marriage Couoseling Fee P 100.00
Section 48A.02.- Court Decrees,/Order:
A. Regis tration fees:

1. AUSF (x,Ae2ss) ......... P 100.00
2. Admission of Patemity or Ackoorvledgement 100.00
J. Legitirnation i00.00
4. Supplemental .......... 100.00
5. R-{ 9858 . 100.00
6. Adoption 100.00
7. Annulurent/ Presumptive Death 100.00
8. Registration fee under 9048 . . 100.00
9. OIher Court tlecrees ......................... 100.00
B Impiementing of ItA 9048

a. CCE Pi,000.00
b. CFN P3,000.00
C. Migrant Petitioner
a. CCE P 500.00
b. CFN P1,000.00
D. If f,led with the Consul General

CCE $ 50.00
CTIN $ 150.00
E. Amendment Verified
Petition 250.00
Processing Fees 500.00
F. BREQS Implementation;
SECPA NSO Share Local share
a) Birth P250.00/copy 125.00 i25.00
b) Mariage ....... P250.00/copy 125.00 125.00
c) Death ...... P250.00/copy 125.00 125.00
d) cENoruAR .. P305.00/copy 180.00 125.00
Section 48A.03 - EXEMPTIONS - The Civil Registrar or equivalent functiooary shall issue the follorving
documents rvithout peyment of the fee herein required:
a) Certifred copy of document for of{icial use at the request of the competeflt court or other
government agency;
b) Certitred copy of birth certihcate of a child reaching school age, if such certifrcate is
required
for admission in primary grzrdes of public schools within the City of lioxas
Section 48A.04 - PAYMENT OF FEES - It shall be paid o the City treasurer or his duly authorized
dcputies before registratioo of the documents or issuance of the certified copy thereol
a3
Page 65
Ord. 048 2010
-
Series of 2010
ARTICLE VIII- CITY ASSESSOR
SECTION .I9.OO
- FEES AND CHARGES FOR SERVICES RENDERED:
TYPE FEE
1. Certihed true/machine Copy of Tax Declaration 50.00

2. Research Fee 50.00
3. Verihcation's Fee 50.00
4. Annotation/Cancellation Fee 100.00
(I\'{ortgage, Bail bonds, Adverse Claims, etc.)
5. Inspection Fee (Ocula. Inspection) 100.00
6. Subdivision Fee (per unit-segregation) 50.00
7. Certification Fee s0.00
8. Processing Fee 50.00
9. Reclassification Fee (per Parcel) 100.00
ARTICLE IX - SE CRETARV'S FEE
Section 49.01IMPOSITION OF FEES - The following fees are hereby imposed on every person
securing a copy of ofFrcial records and documents.
a. For every page or fractioo thereof (typewritten/

computerized), not including the certificate and
any notation P 50.u{.)
b. Where tlre cop), to be fumished is in printed form, in

rvhole or in part, for each page (double the [ee, if there are
ni,o pages in a sheet) P 50.1)0
c. For each certi.hcate or coffectness (with seal of office)

rvritten on the copy or attached thereto P 50.00
d. For certifying the aforesaid act of a City Judge, or otler

cefiificate fl udicial) with Seal P 50.00
e- For certified copies of any paper, record, decrees, iudgment

or entry of which any persoo is entided to demand and receive
a copy (in connection with judicial proceeding) for
each page P 50.00
f Certi[red photocopy or any other copy produced

by copying machine per page P 50.00
g. Certification F-ee . P 50.00
h. Addrtional Sen ices
i. For the issuance of local tax clearance;

. for transport P 100.00
. for court case P 100.00
r for Real Property Tax Clearaace P 100.00
o for all other purposes P 100.00
-Ireasurer
Section 49A.02- TIME OF PAYMENT - The certification shall be paid to the City or his deputy at th,
time of the request for the issuance of a copy of any official record or document by the person requesting the same
or his agent.
C4
Page 66
Ord. 048 - 2010
Series of 2010
Section 49A.03- EXEMPTIONS - 'Ihe secretary's fee imposed herein shall not be collected for copy
fugrished ro agencies, offices or other branches of the govemment for official business; except t.hose copies
reqr.rired by the courts at the request of the litigants, in which case the fees shall be collected.
ARTICLE X_ POLIC E CLEARANCE FEES

Section 50.00 - IMPOSITION OF FEES - The following fees shall be collected for every certihcate
issued to a person requesdng issuance of police clearance.
a) For employment, scholarship, study gr2nt

or other purposes not herein speciFred. .. P100.00
b) For hrearms permit application. . ..... . ... 200.00
c) For chrnge ofname.......... 200.00
d) For passport of visa application/travel abroad 200.00
e) For application for Filipino citizenship... 150.00
f) For legahzauon of residence............... 150.00
g) Police illotter Certification .......... 100.00
h) Clearance to traflsport 200.00
Any relewal of clearance cerdflcate shall be charged the same rate, except those renewal withio (1)
year irom the issuance of original which shall be subject to fifty (509it) percent pf the payable.
Section 50A.01 EXEMPTION - The fee shall not be collected from official and employees of local and
national govemments in relation to official business.
Section 50A.02 PAYMENT OF FEES 'I'he fees shall be paid to the City Treasurer or his duly
-
authodzed deputies by the person applying for police clearance.
Section 50A,03 TRUST FUND -The above-mentioned Police Clearance fees shall be deposited as trust
ftrnd for the exclusive purposes of purchasing equipment, faciJities, supplies and other purposes in relation
to the operation of iloxas City Phi.lippine National Police.
ARTICLE XI - OTHER REGUI.ATORY FEES
Section 51.00 FEES FOR IMPOUNDING AND/OR SALE OF ASTRAY ANIMALS

There shall be imposed the follorving amount for the impounding of astray animals including the cost of
feeding the same:
a) Large catde per day-.......... 25.00
b) All orhcr animals per dey..... 15.00
For the impounding and/or sale of astray animals, the fees shall be collected by the
City Treasurer, thru the administrator of the slaughter house or its equivalent
functionary.
Section 51A.01 PENALTY - Failure to pay the prescribed fee for impounding of astray animals within
seven (7) days, the impounded animal concemed shall be sold at public auction, the proceeds of which shall
be appled to satis{' the cost of impounding.
Section 52.00 REGISTRATION FEES FOR CARTS AND SLEDGES - There shall be paid to the
City Treasurer or his duly authorized deputies an annuai registration fees Eighteen Pesos (?18.00) upon each
cart and sledge or similar contrivance used on any public streets or roads within the City of Roxas.
Section 53.00 FEES FOR CIRCUS OR MANAGERIE PARADES - A fee of Seventy frve @75.00) in
the Ciry per day shall be imposed upofl an)r circus of menagerie parades, or upon afly other parades using
banners, floats or musical instruments, except civic, military or religious parades or processions.
Section 54.00 DOG LICENSE FEE - There shall be to the City Treasurer or his authodzed deputies for
the reg'istration of his dog an annual fee of 5.00. No person shall keep or owrl any dog cover three (3)
months ol age rvithout Frrst issuing a license therefore from the City Treasurer or his duly authorized
deputies. 'Ihe latter shall keep a register of all licensed dogs, deservhg the same by oame, breed, color, and
sex and shall enter therein the name and ad&ess of the owoer or keeper and the number of the license.
'lhe
fee imposed hereio sha]l be paid on the date the dog reaches three (3) months old nnd
oo the samc date every year thereafter. Dogs which are rnore than three (3) moths old upon the effectively
of this ordinance shali be registered and the fees imposed herein paid within one (1) month from such
effecrivel_r' and on the sarne date every year after.
(rg
Page 67
Ord. 0-18 - 2010
Series of 2010
Section 55.00 BICYCLE AND TRICYCLE LICENSE FEE - There shali be collected from everl
person rvho shall orvn or possess any bicycle or tricycle powered by the fee for hire or private use rvithin the
Cit1. of Roxas in accordance rvith the following rate :
a) Bicycle for pdYate use P15.00

b) Bicycle for lrte ........ 30.00
c) Tricycle for pdvate . . . i 5.00
d)'I'ricycle for hire....... 50.00
To cover the cost of issuance of the license and plate number shall be placed on a portion of the
bicycle or tricycle exposed to public r.iew. No person shall own, possess or meintaio any bicycle or
tricycle within the City of Roxas without frst issuing a license therefore, and no license shall be
issued unless a satisfactory rvritten evidence of ownership or legal possession of such bicycle or
tricycle is firled with the City Treasurer or his duly authorized deputies. The license shall be renerved
or on betbre anniversary date thereof, aod failure to pay it on time shall subject the owfler to a
surcharge of twenry five (2570) percent.
Section 56.00 VEHICLE ALTERATION FEE - Every car, ieep, truck, other motor vehicle shop owner
in the Ciq' of ltoxas shall secure permit from the Integrated National Police in Roxas Gry arrd pay a fee of
Fifty Pesos (P50.00) for such motor vehicle to the City Treasurer or his duly authorized deputies before any
alteratioa is made on such motor vehicles as to its body, printing conversion from one malie to another,
ard the like.
Section 57.00 HUNTING PERMIT FEE - No persons shall hunt big or small game within the City of
lloxas rvithout first obtaining a permit therefore from the City Mayor or his duly authorized deputies, upon
recommendation of the Integrated Nationa.l Police in Roxas City, for which a fee of Two Hun&ed Pesos
(I'200.00) shali be paid to the Office of the City Treasurer. Any permit shall last for ten (10) days from
issuance and the same amount of fee shall be paid for every renewal thereof.
Section 58.00 BENEFIT BALL PERMIT FEE - No person shall conduct, manage or promore any
benefit ball or dance rvithin the City of Roxas wherein admission fees are charged or invitations are sold
s,ithout first securing a permit therefore from the City N{ayor or his duly authorized deputies and pai,ing a
fee of One Flundred Pesos @100.00) per day. The permit shzll be issued only to reputable persons or
organization.
Section 59.00 NON-MOTORIZED BANCA LICENSE FEE - No person sha.ll ow', possess, or
rnaintain any non-motorized banca, to be used in waters rvithin the territorial jurisdictioo of the City of
lloxas, either tbr hire or pnvate, without frrst securing a iicense therefore from the City Treasurer or his cluly
;ruthorized deputies, for rvhich an annual fee of 'l'wenty Pesos (P20.00) shall be paid. The license shall be
renerval every year thereafter on or before the anniversary thereof. Failure to pay the fee on time shall
subject the owner to an additional twenty-f1ve percefi Q,So/o) surcharge based on the annual fee. No license
shall be issued a satisfactory written evidence of owoership or legal possession of such banca is filed.
CHAPTERVII _ OTHER LOCALTAXES
ARTICLE I _ REAL PROPERTY TAX
Section 60.00 - DEFINITIONS - When used in this chapter;

a. "ACQUISITION COST" - for nervly-acquired machinery not ).ct deprcciated and
eppraiscd g.rthin thc year of its purchasc, refers to the actual cost of the machinery to its preseor orvner, plus
the cost of transportation, hancl)rng , arcl installation at the sites;
b. "ACTUAL USE" - refers to the purpose for rvhich the property is prilcipally or
predorninandy utilized by the person in possession thereof;
c. "A.D VALOREM TAX" - is a lely on real property determined on the basis of a fr-xed
proportion of the value of the property.
6C
Page 68
Ord. 0-18 - 2010
Series of 2010
d. "AGRICULTURAL LAND" - is a land der.oted principally to the planting of trees,

raising of cross, lilestocks and poultry, dairying, salt maliing in land hshing and similar aquacultural activities
anrl othcr agricultural actilities, and is not classified as mineral, timber, residential, commercial or industnal
land;
e. "APPRAISAL" - is t}le act or process of determining the value of property as of a speciEc

date t-or a specihc purpose;
t 'ASSESSMENT" - is the act of process of determining the value of properry, or

p{oportiofl thereof subiect to tax including the discovery, listing, classification, ancl appraisal of properties;
g. "ASSESSED VALUE' - is fair market value of the real property multiplied by the
ilssessmcnt level. It is s;,nonymous to ta-xable value;
h. 'COMMERCIAL LAND' - is land devoted principally for the obiect of profit and is not
classified as agricultural, industrial, mineral, timber, or residential land;
i. 'DEPRECIATED VALUE" - is the value remaining after deducdng depreciation from

the actprisition cost;
j. *ECONOMIC LIFE" is the estimated period over which it is anticipated that a

-
machinery or equipment may be profitable utilized;
k. 'FAIR MARKET VALUE" - is the price at which a property may be sold by a seller who
is not conpelled to sell aod bought by a buyer who is not compelled to buy;
l. (IMPROVEMENT" - is a valuable addition made to a properry or an amelioration in its

condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and
labor, rvhich is intended to enhance its value, beaury or utility or to adapt it for new or further purposes;
m. "INDUSTRIAL U,ND" - is land devoted principally to industrial acti\.iry as capitai

investment and is not chssified as agriculrural commercial, timber, minera.l, or residentiai land;
n. "MACHINERY" - embraces machines, equipmeot, mechanical contrivance, instrun(nts,

appliirnces or apparatus rvhich may or may not be attached, pemaflently or temporari.ly, to the real property. It
includes the physical facilities for production, the installation and appurtrnent service facilities, those which are
mobile, self-porvered or self-propelled, and those not permanendy attached to the real property rvhich are
acrually, direcdl', and exclusively used to meet the needs of the particular industry, business or activity and
rvhich b1' their very narure and purpose are designed for, or necessary to its manufacturing, mining, logging,
commercial, iodustdi.l and or agricultural purposes;
o. (MINERAL I-AND' - are lands in which minerals, metallic, or non-metallic, exist in

sufhcicnt ,.luantiq' or grade to justify the necessary expenditures to extract and utilized such materials;
p. "REASSESSMENT" - is the assigrring of new assessed values to property, particularly

real cstate, as the result of a general, partial, or individual reappraisal of the property;
q. "REMAINING ECONOMIC LIFE" - is the period of time expressed in 1'ears from the
dlte of appraisd to the date when the machinery becomes valueless;
r. "REMAINING VALUE" - is the value corresponding to the remaining useful

corresponding to thc rcmainhg useful life of the machinery;
67
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Ord. 0,18 - 2010
Serics of 2010
s. *REPL{CEMENT OF REPRODUCTION COST" - is thc cost that rvould be

incurred on the besis oI currer]r prices, in acquiring an c.1uai.ly desirablc subsrirutc prrip(rn'. or thc cost oI
reproducing a nerv rcplica of thc property on the basis of cuffeflt priccs rvith thc same or closely similar
material; and
t. 'RESIDENTIAL I.A,ND" - is land principallr' devotcd to habit:rtion
Section 61.00 - BASIC REAI PROPERTY - The basic real propcrr,v rvithin the Citv of Roxas shall be in
accordance u'ith dre follow'ing ratcs based on class of propcrry.
CIASS OF PROPERTY RATES OF LEVY
Itesideatial . 1 Vzol'
Cor.r.rmercial 1'1/29\i
lndustrial .. 1 l/:ok
,\gricultural 1l/:ott,
Special class 1 t/{'k
Section 61.01 EXEMPTIONS FROM REAL PROPERTY TAX - -Ihe follorving are exempted from
payment of the real propcrtv ta\.
a.) Real properq' os'ncd by the Republic of dre Philippines or alry of its political subdir4sions
except when the benehcial use drereof, has been granted, for consideration of othcnvise, to a
ta-rable person;
b.) Charitable Insdtutions, churchcs, persoflage or . convince appurtenant thereto, mosques,

nonprofit or religious cemeteries and all for religious, and irnprovements actually, direcdy, and
exclusively used for religious, charitable or educational purposes;
c.) All machineries and equipment that are actuall,v, dtecdv and exclusivelv used by local water
districts and goyemmcot-owned or controlled corporations engaged in the supply ard
distribution of water and/or generation and transmission of electric porver;
d.) A1l real properq'orvned by duly registered cooperatives as provided for under ll. A. Ne. 6930;
and
e.) Machinery and cquipmcnt used for pollution control and cnvironment.al protection.
Except as provided hercin, any exemption frorr paynent of real properq' ta-x preliously granted ro,
or prcsendy enjoyed b1', a1l persons, rvhether natural or juridical, including all govemment-orvned of
controlled corporations are hcreby withdraw upon the effectively of this Code.
Section 61.02 SPECIAL EDUCATION FUND TAX - In addition to the basic realw tax, thc annual ta-\
of one (170) percent of th. arr.Sid value of rcal propvrry imposed under R. A. No. 5447 to accrue to the
Special Educarional liund shall continue to bc imposed rvithin the Citv of lloxas.
Section 63.00 ADDITIONAL AD VAIOREM TAX ON IDLE LANDS -'l'hc Citi,' of Iloxas shall ler-r
and collected an annual tax on idle lands at the rate of five percent (5'rt, of thc assessed value oi thc
property which shall be in adclition to the real property tax.
Section 64.00 IDLE LANDS, COVERAGE - For purposes of rcal property taxation, idle lands shall
includc the follorving;
a.) Agdcultura) lands, more than one (1) hectarc in area, suitablc for cultivation, daining, inlaad
fishery, and other agriculrure uscs, one-half (1/2) of rvhich rcmain uncultivated or unirnproved
b), thc c,.rrncr of dre properry or person having lcgal intcrest therein. Agriculrural lands planted
to permaneflt or perennial crops rvith at lcast fifr,v (50) trees to a hectarc shall not be
considered idle lands.
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Ord. 048 2010
-
Series of 2010
b.) Lands, other than agricultural, located in a city or municipality, more than one thousand
(1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the
owner of the property o person having legal interest therein, regardless of land area, this
section shall liliewise apply to rcsidential lots in subdivisions duly approved by proper
authorities, the ownership of which has been transferred to individual orvners, who shall be
liable ior the additional tax: Provided, however, that individual lots for such subdivisions, the
orvnership of rvhich has not becn transferred to the buyer shall be considered as part of the
subdir-isions, and shall be subject to thc additional tax pa),ablc by subdivision owner or
operator.
Section 64A.01 EXEMPTION OF THE TAX FROM IDLE LAND - The City <-rf Roxas shall be
exempt idle lands from the additional lerry by the following reasons;
a.) Force majaure
b.) Civil Disturbance
c.) Natural calamiry or eny cxuse or circumstences which physically or legally prevcnts t-l-re owner
of the properry or person having legal intcrest therein from improving, utiliziog or cultivating
the same.
ARTICLE II _T ON TRANSFER OF REAL PROPE TY OWNERSHIP

Section 65'00 The City may impose tax on the sale, donation, barter, or on afly other modc of transferring
ownership or tide of real properry at the rate of lifty percent (50-vo) of one percent (19'o) of the total
consideration involved in the acquisition of the propcrty or of the fair markct value in case the monetary
consideration invoh'ed in the transfer is not substantial rvhichever is higher. The sale, transfer or other
disposition of real properti. pursuant to R. A. No. 6657 shall be exempt from this ta-r.
For this purpose, the Register of Deeds of the City of Roxas shall, before registering any deed,
require the presentation of the evidence of paymeot of this tax. The City Assessor shall likewise make the
same requirement before caoceling an old tax declaration ad issuing a fle\\' one in place thereof. Notaries
public shall furnish the City Treasurer with a copy of any deed transferring ownership or t.itle to any real
properry within thity (30) days from the date ofnotarization.
It of the seller, donor, trmsfcror, executor or administrator to pay the t&\ here;n
shall be the duty
irnposed within slxty (60) days from thc execution of the deed or from the date of the decedent's death.
LE III _ FR
Section 66.00 DATE OF ACCRUAI OF TAX - 'l'hc real property ta-\ for year shall accrue on the Frst
day ofJanua4' and from that date it shall constitute a lien on the property s,hich shall bc supcrior to any
other lien, mortgage, or encumbrance of any kind whatsoever, and shall be cxtinguished only upon the
payment of the delinquent tax.
Section 67.00 COLLECTION - The collection of the real properry tax vith interest thereon and rclatcd
cxpenses, and the enforcement of the remedies provided for in the chapter or any applicant larvs, shall be
the responsibiliry of the 'I'reasurer of the Ciry of ltoxas.
The Ciry Treasurer may depudes the barangay &easurer to collect all ra-xcs on rcal propcfty loclrtcd in
thc barangay provided , that the barangay treasurer is propcry bonded for the purpose: pror.ided, further,
that premium on the bond sha1l be paid by the City Government of Roxas.
Section 68.00 CITY ASSESOR To FURNISH cITy TREASURER WITH ASSESSMENT ROLL
-'Ihe Ciry Assessor shall prepare and submit to the City Treasurcr of Roxas City, on or before the thirty-
first (31") day of December each year, an assessment roll containing a list of all persons whose real
properties have new'ly assessed or reassessed and the values of such properties.
Section 69.00 NOTICE OF TIME FOR COLLECTION OF TAX - The Ciry Treasuter sha[, on or
before the thirty-first (31") day of Janu:rry each year, in the case of the basic rc.al property tax and thc
additional ta-r for the special education fund (SEt) or on any othcr date to be prcscribcd by the Saogguniaog
Panlungsod of Roxas City in thc case of anv other ta-r leried under t}lis Chaptcr, posr rhc nodce of the dates
when the tax may be levied *'it-I:out interest at the conspicuous and publicly accessible placc at the Ciry-Hall.
Said notice shall likervise be published in a ncrvspaper of general circulation in the localiq' once a rveek for
tw-o (2) consecutive rveeks.
Ga
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Ord. 048 - 2010
Series of 2010
Section 70.00 PAYMENT OF REAL PROPERTY TAXES IN INSTALLMENTS - "llhe owner of

the real properq, or the person havhg legal interest therein may pay the basic real property ta\ and the
additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments;
thc trrst installment to be due and payable on or before March thirty-first (31'); the second installmeflt ofl or
before June thirty (30); the third iostallment on or before September thrty (30); and the last installment on
or before Decembcr thirty-fi:st (31'), except the special lelry the payment of rvhich shall be governed by
orrlinance of the Sangguniang Panlungsod.
'I'he date for the payment of any other ta-y imposed under his chapter without interest shall be the
Sangguniang Panlungsod of Roxas City. Payments of real property taxes shall Fust be applied to prior year-s
clelinquencies, irterests, and penalties, if any, and only afier said delinquencies are setded may tir-x payments
be crcdit for the current period.
Section 71.00 TAX DISCOUNT FOR ADVANCED PROMPT PAYMENT -If the basic real
propert)' tax and the adclirional tax accruiflg to the special Education Fund (SII,F) are paid in advance irr
accorciance rvith the prescribed schedule of payment as provided under scction 59, the S,,rngguriang
Panlungsod of lloxas City may grant a discount of twenty (20) percent of the annual tar due.
Section 72.00 PAYMENT UNDER PROTEST
a.) No protest shall be entertained unless the tax payer frst pay the tax. It shall be
'.rnflotated on the ta-x receipts the words "paid under protest". The protest in writing
must be f,led within Thirty (30) days from payment of the tax to the City 'Ireaswer of
Roxas City, who shall decide the protest within the Si-xty (60) days from receipt.
b.) The mx or a potion thereof paid under protest shall be held io trust by the City
'freasurer.
c.) In the event that the p{otest is finally decided in favor of the ta-\payer, the amouot or
portion of the ta-\ protested shall be refunded to the protesrant, or applied as ta\ credit
against his existing or future tax liability.
d.) In the event that the protest is denied or upon the lapse of the sirry day period
prescribed io subparagraph (a), the ta-xpayer rnay avail of the remedi.es as provided for
under this Ordinance.
Section 73.00 NOTICES OF DELIQUENCY IN THE PAYMENT OF THE REAL PROPERTY

TAX
a) When the real property tax or any other tax imposed under this chapter becomes delinquent, tlie
Cig 'Ireasurer shall immediately cause a notice of the delinquent to be posted at rhe main enraflce
of the City Hall and in a publicity accessible and conspicuous place in the baralgay of Ro-xas City.
The notice of deiinquency shall be published once a week for two (2) consecutive rveeks, h e
fle\\.spaper of general circulation in Roxas City.
b,) Such rotice shall specify the date upon which the tax became delinquent aud shall state the personal
properf.y may be distained to effect payment. It shall likewise state that at any time belore the distrait
of personal propert),, payment of the ta-x with surcharges, interests and penalties may be in
eccordance rvith the nert follou/ing Section, and unless the tax, surcharges and penalties are paid
before the expiration of the year for rvhich the tax is due except rvhen the flotice of assessmeflt or
special levy is contested adrninistratively or judicially pursuant to the provisions owner of the
property or'.rny persofl having legal interest therein to redeem the property u,ithin one (1) year from
the date of sale.
Section 74.00 INTEREST ON UNPAID REAL PROPERTY TAX - In case of failure to pay the basic
real property ta\ or an), other tax ler.ied under this Chapter upon the expiration of the periods as provided
in Section
59, or rvhen due, as the case may be shall subject the taxpayer to the paymert of iaterest at the rate of two
(29'ir) percent per month on the unpaid amount or a fraction thereof, rmtil the delinqueot ta-x shall have fully
peicl: Prcivided, hou'er.er, that in no case shall the total interest on the uopaid tax or portion thereof exceed
thirq't;* (36) months.
("cl
P'tge i-2
Ord. 048 - 2010
Serics of 2010
Section 75.00 REMEDIES FoR THE coLLECTIoN

oF REAL pRopERTy rAX - For the
cot:r'-o: of the basic real propeny tax and any other tax levied under this Chapter,
alail of the remedie s by administrative action thru ler.1, on real property
,i" ciry of no"o, -oy
o, by i,rdicial ;c;;rr.
Section 76'00 LocAL GoVERNMENT LIEN The basic
-
uncler this chapter constitute a lien on the property subject
real properry tax and any other tar levied
to t*,'.r,pl.io, ro nr i".rs, charges or
encumbrances in fal'or of any person, irrespective of the owner
or processor thereoi enforceable by
administratil'e or judicial action, and o.riy be
-uy extinguished upo., pry-.r,, of the tar aod the related
interest and expenses.
Section 77'00 LEVY oN REAL PROPERTY After the expiration

-
real propery ta" levied under this Chapter,.real properry
of the time requied to pay the basic
subjeci to such ta-x may le ieieJ,,pon through the
issuance of a warrant on or before, or simultaneously rvith,
the institution of the civil action for the collection
of,the delnquent trr. The City Treasurer as the case may be, when issuing
a warrant of le\.y shall prepare a
drll'
authenticated certificate shou'ing name of the rjelinqueot owner of the properq, or person
havhg regal
interest therein the description lh1 the properry, th. u-o,...rt of the tax due antl the interest thereon. The
-of
\\'arrant shall operate with the force a legal execution throughout the Ciry of Roxas- fJre warrant
shall be
mailed to or sen'ed upon the delin<1uent owner of the real prope{ty
or person having legal interest, or tr case
he is out of rhe country or cannot be rocated, to the administrator
or occupant of the proper-ty.
At the same time, writteo notice of the ler.1 with the attached warrant shall
be mailed to or served
upon the assessor and the Regisrar of Deeds of the city of Roxas where
the prop"rry i. to.^r.d,
- who sharl
anflotare the lery on the tax decraration afld certificate of titre of
the pt"p..,y, r"rp.'.,i"1y.
The lerf ing officer shall sLrbmit a report on the levy to the Sangguniang panlungsod
of Roxas City
vithin ten (10) days after receipt of the warrant by the owner of fie pffirry or"p...o.,
liar.-g legal -t re.t
therein.
Section 78.00 PENALTY FoR FAILURE To ISsuE AND EXECUTE WARRANT

prejudrce to criminal prosecution under the Iler.ised Penal Code and - without
other applicable larvs, any Cit1, Treasurer
or his deputy rvho farls to issue or execute the warrant of lerry within o#
becorne delirquent or within thury (30) days from the date olissuarr."
1t; y.- fro- th. time the ta-x
th"r.of, o, who is fou.d guilty of
abusing the exercise thereof, in an administrative or judicial proceeding
shall be dismissed from the senice.
Section ?9'00
'dDYERTISEMENT AND SALE - with thifiy (30) tJays afrer service of the wa6ant of
11t', th," Ciq''l'reasurer shal.l proceed to publcly advertise for sale or auction the
p.op.rq, or a usable portion
as may be necessary to satis$' the tax delinquency and expenses of sale.'The
{9reof ajvertisement shall be
affected by posting a notice at the main entrance of the City uuai"g, and in
a publicly accessibie and
conspicuous place in the barangay rvhere the real property is located, prbii.uti'on once a week for the
nvo (? lveeks il a nervspaper of general circutation'in the City-Jiy where'the property is located. 'l,he
adYerdscmenr shall specify the
amount of the delinquent tax, the interest due thereon and expenses of sale, the date and
place of sale, the
name of dle orvner of the real pJoPerty or person having legal ilterest therein, and
a descriptio., oi rh.
proPerq' to be sold. Any time beforc the date fi-red for the sale, t}le owner of t}le real propefiy
or persofl
having legal interest therein may stay the proceedings by paying the clelinquent tax, the iuterest
due thereon
and the espenses of sale. 'l'he sa.le shall be held either at'&e *air, rrrt L." of the ciry Hall, or
on the
properq' to be sold, or at any other place as specifred in the notice of the sale.
-l'reasurer
_ Within thirty (30) days after the sale, the City
to the Saogguniang
or his deputy shall make a repon of rhe sale
concemed, aod rvhich shall form part of his records. The City Treasurer shall lipervise
preparc aod deliYer to the purchases a certiFrcate of sale which shall colrtain the ,ame of the purchaser,
a
de-scription of the properry' sold, the amount of the delinquent tax, the interest due thereon, the -expenses
of
s^le and a brief description of the procee<Jings: Provided, ho*.r.r, that proceeds of the sale in
excess of the
deliaquent tax, the interest due therein, and the expenses of sale shall be remitted to the owner of the real
properq' or person havrng legal interest therein.
10
Page 13
Ord. 048 - 2010
Series of 2010
The Ciq'Treasurer may, by Ordinance duly approved, advance an amouot sufficient to defray the
costs of collection thru the remedies provided for in this Chapter, rocluding tle expenses of advertisement
and seie.
Section 80.00 REDEMPTION OF PROPERTY - Igithin one (1) year from the date of sale, the owner
of the delinquent real property or person having legal interest therein, or his representative, shall have the
right to redeem the property upor payment to the City Treasurer of the amount of the delinquent ta-\,
including the interest due thereon, and the expenses of sale from the date of delinquency to the date of s2.le,
plus interest of not more than nvo perce (2o/c) per month on the purchase price from the date of sale to
the date of redemption.
Such payment shall invalidate the certifi.cate of sale issued to the purchaser ald the owoer of the
delinqueot rea.[ property or person having legal interest therein sha]l be eotitled to a certifrcate of
redemption rvhich shall be issued by the City Treasurer or his deputy.
firom the date of sale until the expiration of the period of redemption, the delinquent real properry
shal remain irr the possession ofthe orvner or the person havhg legal interest therein who sha]l be entided
to the income and other lruits thereof.
The City Treasurer or his deputy, upon receipt from the purchaser of the certihcate of sale, shall
forthrvith returfl to the latter the eotire amouflt paid by him plus interest of not more two (2) percent per
moflth. Thereafter, thc property shall be fee from the lien o[ such delinquent tax, iflterest due thereoo and
expenses of sale.
Section 81.00 FINAL DEED TO PURCHASER - In case the o\vner or the persofl having legal intere st
herein, the Ciq, Treasurer shall execute a deed conveying to the purchaser said properry, free from iein of
the delinquent ta-r, irterest due thereon and expenses of sale. The deed shall briefly state the proceedings
upon s.hich the validiq, of the sale rests.
Section 82.00 PURCHASER OF PROPERTY BY THE CITY OF ROXAS FOR WANT TO

BIDDER - {n case there is no bidder from t}e real properq, advertised for sale as provided herein, or ift}re
hghest bid is for an amount insufhcient to pay the real property tax, and the related interest and cost of sale
the Ciq l'rcasurer conducting the sa.le shall purchase the property in behalf of the City govemment of
Roxas to satis$, the clarm and within two (2) days drereafter shall make a report of his proceedings which
shall be reflected upon the records of his ofhce. It shall be the duly of the Registrar of Deeds concemed
upon registration rvith his office of any such declaration of forfeiture to traflsfer the tide of the forfeited
p{opertl'to the City gor.emment of Roxas without the necessiq, of an order from a competent court.
Section 83.00 COLLECTION OF REAL PROPERTY TAX THROUGH THE COURT - The City
goyemmenr tax or an), tax levied under this chapter by civil action in any court of competent jurisdiction.
The cir.il acdon shal1 be hled by the City Treasurer within the period prescdbed in Section of this
Code.
-
Section 84.00 TREASURER TO CERTIFY DELINQUENCIES REMAINING UNCOLLECTED
- The City Treasurer or their deputies shall prepare a certiFred l-ist of all real property tax delinqueocies
rvhich rernained r.rncollected or unpaid for at least one (1) year in his iurisdiction, and a statement of the
reason or reasons for such non-collected or non-payment, and shal1 submit the same to the Sangguniang
Panlungsod of Roxas City on or before December Thirry-Ilirst (31) of the year immediately succeeding the
rear in rvhich the enforcement of the remedies for collection pror.ided herein.
Section 85.00 PERIODS WITHIN WHICH TO COLLECT REAL PROPERTY TAXES - The
basic real property ta-x and any other tax levied under this chapter shall be collected within frve (5) years
from the date they become due. No action for the collection of the tar, whether administrative or iudicia.l
shall be institutcd after the expiration of such period. In case of fraud or intent to invade payment of the tax,
such action may be iostituted for the collection of the same within ten (10) years from the discovery ofsuch
fraud or intent to inrade payment.
+/
Page 74
()rd. 048 - 2010
Scries of 2011)
The period of prescription within which to collect shall be suspended for the time during which:
1.) The Ciq, Treasurer is legalll, prevented from collecting the ta-r;
2.) The orvler of the property or the person having Iegal interest therein request for
reinvestigation and executes a waiver in writing before the expiration of the period within to
collect; and
3.) The orvner of the property or the person having legal interest therein is out of the country or
otherwise cannot be located.
Section 86.00 PAYMENT OF DELIQUENT TAXES ON PROPERTY SUBJECT OF

CONTROVERSY
ln anv action invoh'ing the orvnership or possession of, or succession to, real property, the court may motu
propio or upon representation of the City Treasurer or his deputy, award such orvnership, possession, or
succession to any paft)' to the action upon payment to the court of the taxes rvith interest due on the
properq' and all other costs that may have accrued, subject to the final outcome of the action.
Periods rvithil to collect real property taxes * The basic real property tax and any other tax levied
uncler this chapter shall be collected within hve (5) yeats from the date they become due. No action for the
collection of the ta-r, whether administrative or judicial, shall be instituted after the expiration of such
period. In case of fraud or ifltent to invade paymeot of the ta-x, such action may be instituted for the
collection of the same rvithin ten (10) years from the discovery of such fraud or ifltent to inr.ade payment.
ARTICLE IV
DISPOSITION OF PROCEEDS
Section 87.00 DISTRIBUTION OF PROCEEDS - The proceeds of the basic real property tax,
including hterest thereon, and proceeds from the use, lease or disposition, sale or redemption or property
acquired at a public auction in accordance with the provisions of this chapter by the City of Roxas shall be
distributed as foLlorvs:
a.) For the Ciq, of Roxas:
1. Ciw - Sevent) percent 000,/0) shall accrue to the general fund of the City;
2. Btuatgay - Thirry percent (300/0) shall be disributed among the componenr barangay of the City
rvhere the property is locatedin the following:
a.) Fifty percent (50%) shall accrue to the baraogay where the property is located; and
b.) Fifty percent (5070) shall accrue equally to all component barangay of the Ciry.
Section 88.00 APPLICATION OF PROCEEDS OF THE ADDITIONAL ONE PERCENT SEF

TAX - The proceeds from the additional one percent (17") t^ on real property accruing to the Special
Education Fund (Slll) shall be automatically shail be allocated for the operation and maioteaance of public
school, construcrion and repair of school buildings, facilities aqd equipment, educational research, purchase
ofbooks and periodicals, and sports development as determined aod approved by the Local School Board.
ARTICLEV
SPECIAL PROVISIONS
Section 89.00 CONDONATION OR REDUCTION OF REAL PROPERTY TAX AND

INTEREST - In case of general fai.lure of crops or substantial decrease in the price of agricultural or agri-
brsed products or calamity in the City of Roxas, the Sangguniang Panlungsod, by Ordinance passed prior to
the lrst (1") day ofJanuarl,o[ any year and upon recommendation of the l,oca] Disaster Coordinating
Couocil, may condone or reduce, wholly or partially, the ta\es and ioterest thereon for the succeeding year
or years in the City of Roxas alfected by the calamiry.
Section 90.00 DUTY OF REGISTRAR OF DEEDS AND NOTARIES PUBLIC TO ASSIST THE
CITY ASSESSOR - It shall be the duty of the llegistrar of Deeds and notaries public to funish the City
-'\ssessor rvith copies of all contrasts seUing, traflsferring, or otherwise conl/eying, Ieasing, or mortgaging real
propcrt\ received b1', or acknorvledged before them.
?a
Page 7 5
Ord. 0.18 2010
-
Series of 2010
Section 91.00 FEES IN COURT ACTIONS - All court actions, criminal or civiJ, instituted at the
instance of the Ciry Assessor under the provisions of this ordinance, shall be exernpt from the payment of
coun and sheriffs fees.
Section 92.00 FEES IN REGISTRATION OF PAPERS OR DOCUMENTS ON SALE OF

DELIQUENT REAL PROPERTY TO CITY OF ROXAS - All certificates, documents, .trld papers
covering the sale of dclinquent property to the City of Roxas, if registered in the Registry of Property, shall
exempt lrom the documentary stamp tax and registration fees.
Section 93.00 REAL PROPERTY ASSESSMENT NOTICES OR OWNER'S COPIES OF TAX

DECI-ARATIONS TO BE EXEMPT FROM POSTAL CHARGES OR FEES - All real ProPerty
assessmcnt notice's or orvner's copies of tax declaration sent through the mails by the assessor shall be
exernpt from the prlment for postal charges or fees.
CHAPTERVIII
ARTICLE 1- PUBLIC MARKET, MARKET FEES. RENTAIS AND SI.AUGHTERHOUSE.

/LIBAS FISHING PORT
Section 94.00 - ENTRANCE FEES IN PUBLIC MARKETS 'I'here shall be collected as entra{rce
-
fees in the public market of the City of Roxas.
a.) Entrance fee in the Public Market of the City

1. For big basket or bolto (50 gts.) ofbanana 12.00
(20 gts.) of banana 6.00
2. For every piece ofCoconut 0.50
3. For every piece ofUbod 4.00
4. For ever1, sack of Atwitis 12.00
5. For every piece ofBuri Bag 0.50

6. For every piece Big Basket (Caing) 2.00
7. For ever1, piece ofBig Basket (Iabunos) 6.00
8. For everl,Big Basket of Batuan, lladish 8.00
9. For every Sawali Mat (Amakan) 12.00
10. For every sack of Melon, Sandia & Floney Dew 10.00
11. For every case ofGrapes 20.00
12. For every case of Apples, Pear, Orange 20.00
13. For eveq'100 Pieces ofFresh Eggs 8.00
14. For every Sack of Rice 8.00
For every Sack of Ricebran 2.00
For every Sack of Com $/hole/Crushed) 4.00
For cverl Sack of Congnrs 4.00
15. For ercry Sack of Sugar @.efued) 16.00
For every Sack of Washed Sugar 10.00
For e\.ery Sack Muscovado 6.00
16. For every Sack ofCharcoal 3.00
17. For every Bundle of Firewood (Big) 3.00
18. For every Head of Live or Dressed Chicken 3.00
19. For every Head of Duck aad other Fowl 2.00
20. For every Can (5 gal. Container) of Tuba 2.00
21. For every kiio of Cow or Carabao Meat 2.OO
22. For every kilo ofPork 1.50
23. For e\.eq, kilo of Animal Intestines, Head, and Lambs 1.00
24. For every sack/box ofBagoong (Salted Shrimps) 2.00
25. For every sack of Mongo Beans 5.00
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Ord. 048 - 2010
Series of 2010
26. Iror every bundle of Kangkoog Leaves (Big) 4.00

Kangkong L,eaves (small) i.00
21. For evcry bos of Candles 4.00
28. For every piece ofLive Birds per 100 pieces (small) 2.00
per 100 pieces @ig) 4.00
29. liot every cff] of Vinegar (5 gal. Container) 10.00
30. For eve$' sack of Salt 4.00
31. Ilish (1" class) for the fivc kilos or fraction thereof 1.50
32. ilish (2"'l class) for the first hve kilos or fraction thereof 0.75
33. C)ther Sea Products 0.10
34. [.or every kilo ofDried lish (1"'class) 2.00
Dried Fish (2"d Class) 1.50
For eve4, kilo of Dried Pusit 4.00
For every kilo of Crustacean (all kinds) 2.00
35. She11s, Lamperong Talaba 0.05
36. Dirval Shell 0.30
35. Crabs, Locon, Lobsters 0.50
36. For every kaing of Tomatoes/Cabbage 10.00
37. For every sack ofPotatoes, Onioos, Carrots,
Baguio Beans etc. 10.00
38. For every big bundle of Temperate Vegetables 8.00
39. For every box of Bagoong, Tabagak/Gisaw +5.00
Salted Tabagak/Gisaw 10.00
40. For every kilo of Fresh Bangus 1.00
41. f,or every kilo ofFresh Fish (1"r Ciass) 1.50
Fresh Fish (2d Class) 1.00
42. For er-ery sack of Shell 8.00
43. For er.ery bag of Seaweeds (A1l Kindo 8.00
44. For every kilo of other Marine Products (Salt & Fresh Water) 0.50
45. fior e1,ery kilo of Mango Beans 0.50
46. For every sack of all kind of Beans 20.00
47. For other items not mentiooed above, for every
Kilo at the rate of 1.00
Section 95.00 STALL RENTALS. -Ihere shall be paid monthly stall rentals for the use of market stalls afld
booths located at the Teodoro Arcenas Trade Center ([ATC), effective January 1, 2011 and another
additional 509'., increase of stall rentals listed below will be imposed effecire Jantary 1,2012
l\'Iain Buikling Total Area Number of Stalls R/SQ Rent/Day Rent/Month
A. Agri t, 289.63 8 P6.00 P1.,737.78 t,52,133.40

I 142.85 5 4.50 642.83 79284.90
B. Dry goods P 540."t2 16 6.00 324O.72 97 221.60
I 404.14 16 4.50 i,818.63 s4,558.90
C. Groceries P 1,230.80 36 6.00 7,384.80 221,544.00

r 928.7 4 54 4.50 4,179.33 "\25,379.90
D. IVIisc. 208.00 6 6.00 1,248.00 37,440.00
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Ord. 048 - 2010
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E. Meat & Poultry 333.71 60 4.05 1,351.65 40,549.50

F. Fish 389."t2 144 4.05 1,575.94 41218.20
G. Rice & Grains 272.03 38 4.50 1,224.14 36,124.20
ANNEX C P 602.50 28 3,00 1,804.50 54,225.00
I 387.30 20 2.25 871.43 26,.1.42.90
ANNEX D 552.10 28 3.00 1,656.30 49,689.00
I 437.70 20 2.25 984.83 29,544.90

ANNEX E 688.00 23 3.00 2,064.00 6-1,920.00
ANNEX F 400.00 10 3.00 1,200.00 36,000.00
ANNEX G 93.00 5 3.00 279.00 8,370.00
KIOSK 154.68 4 3.00 464.04 1.1,921,.20
SECTTON 84.01- STALL RENTAL RATES EFFECTTVE JANUARY 1, 2012:
MAIN BLDG.
NO. OF
STALLS R/SQRENT/DAY RENT/MONTH
A.) AGRr 8 P8.00 P2,311.04 P69,5',11.2
5 6.00 857.10 25,713.00
B.) DRY GOODS 76 8.00 4,320.96 129,628.80
16 6.00 2,424.84 72,745.20
c.) GROCERTES J(') 8.00 9,846.40 295,192.00
54 6.00 5,572.44 167,113.20
D) r{rsc. 6 8.00 1,664.00 49,920.00
&
E.) x,lEAT
POULIRY 60 5.00 1,668.70 50,061.00
E) rrrsH 144 5.00 1,945.60 58,368.00
G.) RICE & GRATNS 38 6.00 '1,632.',18 48,965.4t)
ANNEX C 28 P4.00 P2,410.00 P72,300.00

20 3.00 1,161.90 34,857.00
ANNEX I) 28 4.00 2,208.40 66,252.00
20 3.00 1,313.00 39,393.00
ANNEX E 21 4.00 2,752.00 82,560.00
ANNEX F 10 4.00 1,600.00 48,000.00
ANNEXG 5 4.00 372.00 11,160.00
KIOSK 4 4.00 618.72 18,561.60
pace Occupied (open space for P8.00 /Sqm./ Day

Ambulant /Transient Vendors)
" Tapangko" (table rent in open
pace) 40.00 (1x2 m)
100.00 (2x6 m)
Section 96.00 - SI-AUGHTERHOUSE PERMIT FEES - Slaughter fee is hcreby Frxed per head io case of large
catde and per kilo in case of hogs, goats, sheep, and others, to with;
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Ord. 048 - 2010
Series of 2010
Section 85-002-A - Definition of Terms

a. NN{IS- shall refer to the National Meat Inspection Services
b. I)resses Weight (dw)- refers to the weight of animal or poultry after removal of hairs, skin or
felthers, entrails, and final washing of the carcass.
Scction 85-002-B Imposition of Fees

a) Slaughter Permit
l,erge Arimals P 20.00/hd

Sma]l Arri-rnals P 20.00/hd
Poultry P 0.10/hd
b) Corral Fee
Large Animal l) 30.00/hd/day
Small Aaimal P 10.00/hd/day
c) Vetennary Inspection Fees

L Ante- I\fortem Inspection Fee:
Large Animal P 20.00/hd
Sma11 Animal P 20.00/hd
Pouitrl P o.solhd
l l. Post Nlortem Inspection Fec:
All Animals/ Poultry P 0.50,/kg
d) Slaughter Fee
Large Animals P75.00/hd
Small Animals P50.00/hd
Poultry P 5.00/hd
e) Scn'ice Fee
I-arge Animals P150.00/hd
Small Animals P 7s.00/hd
Poultry P 1.solhd
f) Weighing Fee- shall be collected for use of weighhg scale for livestock or poultry.
Large Animals P 30.00/hd
Small Animals P 20.00,/hd
Poultr_r' P s0.00/hd
Section 97.00 - ADMINISTRATM PROVISIONS - Before any animzl is slaughtered for public
consumption, a permit therefore shall be secured from the City health Officer concemecl or his duly
audrorized representative and the corresponding fee collected in the amount pror,'ided for in Section 85.00
hereof.
'I'he city Slaughterhouse shall be provided with a ba.lance on rvhich a.ll dressed meat, including the
livcr , heart, tongue, aod other parts utilized for consumption shall be weighed. The weighing shall be under
thc supen'ision of tlle City Treasurer or his duly authorized representative.
Section 98.00 - PI-ACE OF SI-AUGHTER - The slaughter of any animal for sale to or consurnption of
the public shall be done only in the City Slaughterhouse. The slaughter of animals intended for home
consumption may be done elsewhere except large catde; provided, that the animals slaughtered shall not be
sold or offered for sale.
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Ord. 048 - 2010
Series of 2010
Section 99.00 - REQUIREMENTS FOR ISSUANCE OF A PERMIT FOR THE SI-AUGHTER

OF I-ARGE CATTLE - Upon issuance of the permit, the large catde shall be slaughtered at the City
Slaughterhouse. Belore issuing the permit for the slaughter of large catde, tle treasurer shall require for
branded catde the production of the certificate of ownership if the owner and the certificate of applicant or
the original certificate of ownership and the certificate of transfer shov/ing tide in the name of the person
applving for the permit if he is not the original owner. If the applicant is not the original owner and tlere is
no certificate of transfer made in his favor, one such certifrcate shall be issued and the corresponding fee
collected therefore.
I'-or unbranded catde that have not yet reached the requted age for branding the treasurer shall
require such evidence as wel be satisfactory to him regarding the ownership of the animal for which permit
to slaughter has been requested. For unbranded catde of the required age, the necessary owner's and transfer
certificate shall be issued and the correspooding fees collected therefore before the permit is granted.
Section 100.00 - GENERAL MAINTENANCE OF PUBLIC MARKETS - (a) The City public market
shall
be adequately hghted and ventilated, the ground surface shall be propedy drained and paved; and all stands,
boodrs and matket fiL\tures and bui-ldiog shall be constructed irr accordance with necessary plans and
specifications recommended by the City Treasurer and the City Health Offrcer duly approved by the City
Engneer and the City Mayor.
Section 101'00 - SANITARY MAINTENACE - 'fhe provisions of sanitary relations provided in tle
follorving sections and those which shall be promulgated by t.Ile Gty Health Office duly approved
by the Saagguniang Panlungsod, City of Roxas, for t}le sanitary maintenance of the public markets
to all public markets in the City;
a) No stallholder or any place other person shall refuse on the floor, stalls or afly place other than
thc
garbage receptacles provided for the purpose:
b) The cleaning of the market stalls including the floor spaces thereof and all appom.rnances thereto
shall
be done by the st,all holders and their helpers during market hours. All waste materials garbage and refuse
shall
be placed b1, drem in the garbage receptacles provided in the preceding section \vithout pre,udice to the City
'I'reasurer providing sufficient numbers of laborers who shall be charged with proper cleaning of the public
markets under the immediate direction and responsibility of the City Treasurer, who shall see to it that the
markets are maintaioed in clean and sanitary condition. AII activities incident to the cleaning of the stalls as
herein provided shall be under the direction and supervision of the City Treasurer.
c) No shanty or slructure in the flatue of an independent shall be permitted in or about the public
rnarkets other ttrafl the buildrflg authorized for ofEce of the markets employees or other city purposes.
Section 102.00 - DMSION OF MARKET PROPER

(a) Every market shall be conveniendy divided ilrto section according to the kiads of merchandise
offerecl for sale, and the sa]e of merchandise pertaining to ofle section shall not be allowed in othet sections;
PROVIDED, that the Ciry mayot for the good of the public may grant temporary permit qot to exceed
thirW
(30) days, to sell merchandise peauning to one section into another section until after said public good
sha1l ha,r'e been satisfred but the power to be exercised must be done with utmost prudence. Every
stallholder shall have at his orvo expeflse a signboard which must be uniform in size and style, subiect to the
appror.al of the cirl' Engineer.
(b) the tern "market stalls" as used in this ordinance shall be understood to app\, to any allofted
space or both s,here merchandise is sold or offered for sale in the public market in the City of Roxas, in
accordance with the standffd plan that may be approved by the City Authorities.
77
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Ord. 048 - 2010
Series of 2010
(c) No person shall alter, disfigure, and/ or change the structu{e or any stall or afly market flxture
rvithout written permission from the City Treasurer v'hich application shall be coursed thru his authorized
representatit'e, the merket master.
Section 103.00 - ADMINISTRATIVE coNTRoL, AND supERvISIoN oF puBLIc MARKET

a) Administrative control and strpervision -'Ihe administration and supervision of the activities of Ciry
Public lvlarket including the standardization, classification an<J / or grouping or regrouping of merchandise
to be sold in the stalls, kiosk, spaces, etc, and the direction control aad iupervisio-r, ofthe Market l\{aster
,
market collectors market sweePers and other market personnel are hereby vested in the City Nlayor excepi
those pertailing to the administration control incident to the adjudication, assignment, re-assignmcnt r,r
allocation of permanent compartment or boots rvhich shall be vested in the markit committee here rn after
pror-ided for.
(b) Collection of market stall rentals, fees, etc, - All activities incident to the co.llection of market stall
rentals, fees regular or special and other taxes or due from pe(son or entities doing business in the markets
are hereby Yestecl in the City Treasurer and shall be exercised duly authorized persinnel untler the direction
of the market master.
It is the dury of all market personnel to report in writing to the City 'Ireasurer all anomalies,
itregularities ancl violation of ordinance and market rules and regulations, rvho in turn shall indorse to the
Ciq N1ayor and Ciry Fiscal respectively for proper prosecution. Negligence on the part of the market
personnel to perform aod said duty constitures violation of this ordiaanie.
(c) Duties of the Market Master - There shall be market master uncler the direction of the City Mayor
who shall exercise the direct supenision of the public market io the City of l{oxas. Ihe Ciry Treasrr.. thl
the N{arket lMaster shall detail for duty in the public market in the City of Roxas such persoroel from
the
Oftice of the City Treasurer as may be necessary to carry out the functions incumb"rrr rpt., him and for this
purpose thev sha.ll be vested with the porvers to eaforce the provisions of this ortlinance and of all
other
ordinances, resolutions, rules and regulations, govemirg the operations of public market and
slaughterhouse, and bv r''imre hereof, all market personflel are requiredio obey the direction
of the Market
N'laster. Prolided, hot'ever, that only regular employees of the iity f'reasurer and Market
Slaughterhouse
ma1'be assigned or designated as inspectors collectors or helpers in Public Market and Slaughterhouse
of the
Ciry. For the purpose of this section, "llegular Empioyei" are those who were e*tenied a pe{mafle1t
appointment and ciuly anested by the Civil Sen'ice,
(d) Rules and Regulations Posting of - The market shall post in the public market a copy of the
ordilalces prescribing rules and regulations relative to the sanitation and good order in the public market,
the manner leasing stalls therein, privileges of stallholders and such other rules and regulations that shall
deemed necessarl'.
(e) Bulletin Board - For the purpose of the proceeding section, the public market shall be pro*ded with
a
bulletin board, to be place conspicuously il or lear the Ofhce of the Market Master.
(f) ll{arket Hours -'Ihe public shall be open lor the sale ofthe artrcle permitted for sale t}rerein from five
O'c1ock antemeridian until 9:00 postmeridian everyday. However, meat wagon and meat yendors maybe
permirted to enter before the opening hour.
(g) Market Provided with Bells - Ringing before opening and closing. The Public Market shall be
provided rvith a bell rvith which to announce the opening and ctsirg oftheirarket ofthe short intermittenr
nnging before the time Frxed for such opening and closing.
At the ringrng of the bell thirry minutes before the time fixed for closing the market stallholders and
their helpers shall as the case maybe, arranged thet store or their merchandise at the convenient place at
their stall or remove the same from such stall. All gates except the main gate shall be close and the
purchasers shall leave the market. At tie time for closing, the bell shall again be"rung and &e principal
gate
shall be closed.
Thirq' minutes after closing, the bell shall again be rung and the main gate shalt be opened again for the
period of frftecn minutes fot the purposed only of permitting the stall hJders and their helpers
io leave the
market and not admit purchasers during rhc pcriod of thirry minutes herein providetl
7E
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Ord. 048 - 2010
Series of 2010
Section 104.00 - ADJUDICATION FOR LEASES OF MARKET STALLS OR BOOTH TO

APPLICANT AND REGULATIONS THEREOF.
(A) Only citizens of the Republic of the Philippines who are flot otherwise iegally disqualified or
incapacitated can lease market stall booth or kioskos in the public market in the City of Roxas.
@) Notice of vacancy or vacaot or newly coristructed stall booths shall be made for a period of not
less than ten (10) days immediately preceding the date frxed for thek award to qualihed applicanr to appdse
the public of the fact that such stall or booth or uaoccupied lease, such notice shall be posted conspicuously
on the unoccupied stall or booth and the bulletin board of the market. This notice of vacancy shall be
wrirten on cardboard, thick paper or any other suitable material and shall be ia the foliowing form.
NOTICE
Notice is hereby given that stall/booth No Building or Pavilion No. of
thc _ market is vacant or will be vacated on 19 any person, 21 years of
age or more aod is oot legally incapacitated, desiring to lease this stall/booth, shall file an applicat-ion
therefore on the prescribed form (copies may be obtained from the office of the Gty Treasurer during
ofFrce hours and before 12:00 O'clock noon of 19 . If case there are more than onc
applicanr, the arvard of the lease of the vacant/stall booth shall be determined thru drawing of lots to be
conducred on 19-
At 12:00 O'clock noon at the Ofhce of the City Treasurer by the Market Committee. 'fhis stall/booth is
t'ound in the Section and is intended for the sale of
-
Citv Treasurer
(C) 'I'he applicant shall be under oa*r. It shall be submitted to the Office of the City Treasurer
concerned by the appl-icant either in person or through his her attorney.
@) itshall be the duiy of the City Treasurer to keep a register booth showing the name and
addresses of al1 applicant for vacant stalls, or booths, the numbers and descriptions of the booth/steli
applied for by them and the date hour of the receipt by the treasurer to acknowledge receipt of the applicant
sening forth therein the time and the date of receipt thereof.
The application shall be substaotially in the following form:
(E) Official form of applications:
APPLICATION TO I,EASE MARKET STAIL
Address Date
The City Treasurer
Citl, of Roxas
Su:
I hereby apply under the following cofltract for lease of stall No. of thc rn'arket, I am
years of age, a citizen of the and residing at
Should the aboved mentioned stall be leased to me in accordance with the market Rules and
Regulations, I promrsed to hold the same under the following conditions:
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Ord. 048 - 2010
Series of 2010
1) That rvhile I am occupying or leasing this stall (or these stalls) I shall at all time have my picture and that
of may helpers (or those ofmy helpers) conveniently faced up and hang conspicuously in the stall;
2) I shall keep the stall (or the stalls) at all time in good sanitary conditions and comply strictly with all
sanitarv market nrles and regulatrons nerv existing and those that may thereafter be promulgated.
3) I sha11 pav the corresponding rents for the booth (or booths) or rhe fee for the stall (or stalls) in the
manner prescribed in the existrng ordinance.
4) The business ro be conducted by the staJl (or stalls) shall belong exclusively to rne.
5) ln case I engaged helpers, I shall nevertheless personally conduct my business and present at the stall (or
stalls or booths), I shall promptly noti$., the market authorities of my absence, giving my reason or teasons
therefore.
6) I shall not sell or transfer my privileges to the stall (or stalls or booths) or otherwise permit another
person to conrluct business therein.
7) Any violation on my part or on the part of my helpers of the foregoing condirions shall be sufficient
cause for the market authorities to caflcel this cofltract.
Very respectfully;
Applicant
TAN
SUBSCRIBED AND SUUORN to before me in the Ciq. of Roxas; Philippines, this

dey of _, l9- Applicant-Affiant exhibiting ro me his/her REs, Cen. No. _ issued on
at
Official Tirle
(F) N{ode of adjudication of stalls to qualified applicants - Applicants who are Filipino citizens shall
have preference in the lease of public market stalls. If on the iast day set for frling applications, there is no
applications from a Filipino citizen, the posnng of the notice of vacancy prescribed above shall be repeated
for another ten-clay period. If after the expiration of that period there is still no Filipino applica.nt who frled
his appLicat-ron fust. If there are several alien, applicants, the adjudication of the stall shall be made thru
drau'ing of lots to be conducted by the market committee. In case there is only FiJipino applicant, the stail
or booth applied for shall be adjudicated to him. If there are several FiJipioo applicants for the same stalls,
adjudication of the stall be made thru drawing of lots to be conducted by the Market Committce on the date
and hour specified in the Notice. The result of the drawing of lots shall be reported immediately by the
Committee to the City Treasurer for appropriate action.
(G) Requisition after graot of stall - The successful applicant shall fumish the City Treasurer two
copies of his or her picture immediately after the award of the lease. It shall be the dury of the treasurer to
affix one copy to the record card kept for that purpose.
({)
Vacancy of shal1 before expiratioo of the lease - Should for any reason a lease discontinue or be
required to discontinue his/her business before his of the stall expires, such stall shall be considered vacaat
and its occupancy thereafter shall be dispense of io the maoner prescribed in paragraph (f1 hereof.
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Ord. 0,18 - 2010
Series of 2010
Section 105.00 - PARTNERSHIP WITH STALL HOLDER - A market stall holder rvho eflters into
business parmership rvith any party after he had acquired the right to lease such stall shall have no authority
ro ransfer ro h;s parher or partners the right to occupy the stall. Provided however, that in case ofdeath or
any legal disabihty of such stall holder to continue in his business, the survir.'ing partner maybe authodzed to
continue occupying the stall for a period of not exceeding sixty (60) days within which to wind up the
business of thc partoership. If the sun iving partner is otherwise qualified to occupy a market stall under the
provisions hereof, and the spouse, parent, son, daughter or relatives within the third degree of consanguinity
or afhnitl' of the deceased is not applying for the stall he shall be given the preference to cootinue
occupying the stall or booth concerned, If he applied therefore.
Section 106.00 - DEATH OF LESSEE - Upon the death of the lawful holder of a stalls in the public
market of the City of Roxas, 'all his rights and privilege previously acquired shall be transmitted in the
following order (1) suniving spouse (2) legitimate chil&en or in default thereof the acknowledge natural
chi-ldren (3) the father or mother of occupant of the stall aod (4) relatives rvidrin sixth degrees of
consanguiniry.
Section 107.00 - LESSEE TO PERSONALLY ADMINISTER STALL - Any persou who has been
arvarded the right to lease a market stall in accordance with the provisions thereof, shall occupy, administer
and be present personally at his stall or stalls booth or booths provided, however, that he may employ
helpers rvho must be citizens of the PhiJ-ippines, including but not limited to the spouse, parent and children
of the stall holder u,ho are actually living with him and who are not disqualifred under the provisions hereol,
and provided further, that the persons to be employed as helper shall, under no circumstances, be person
rvith rvhom the st'all holder as anv commercial relation or transaction.
Section 108.00 - NUMBER OF STALL LEASED TO EACH PERSON NOT TO EXCEED ONE
- No person shnll be allor;.ed to lease more than one stall.
Section 109.00 - NUMMIES, SUB-LEASE OF STALLS - Io aoy case where ttre persons, required to be
the holder or lessee of a stall or stalls, booth or booths in the public market, is found to be reality oit the
person rvho
is actually occupying the said stall, booth or booths shall be cancelled if upon investigation such stall holder
shall be found to have sub-lease his or her stalls, booth or booths to another person or to hale connived
rvith such person so that the latter for any reason be able to occupy the said stall or stalls booth or booths.
-
Section 110.00 PROHIBITION - No person suffering from any communicablc disease shall be
permitte d to engage in business in any public market or be employecl therein in any capacity.
Section 111.00 - APPEAL - Any applicant who is not satisfied with the adiunction made by the N{arket
Committee of the stall applied for many file with the Departrnent of Finance and appeal there from thru the
ci6 A{a,vor rvho may submit each commeflt and recommendation as he may desire to make on the mafier.
'l'he decisiol of the Deparfinent of Finance in such cases shall be frnal.
Section 112.00 - MARKET COMMITTEE - There is hereby created in the City of Roxas, a market
committee rvhose duty is to conduct meeting on the opening of bids and the drawing of lots rn connection
with the adjudication of vacant or newly consructed stalls or booths in the City N{arkets as prescribed
herein, and to certify to the Ciry Administrator the results thereof.
Section 113.00 - A-DMINISTRATION, SUPERVISION, AND CONTROL OF PUBLIC MARKET

AND SI-AUGHTERHOUSE - All public markets and the City Slaughterhouse owned and operated by
the City of l{oxas as well as ail the personnel and collection thereto, including those whose duties concern
the maintenalce and upkeep of the market and premises shall be under the direct and immediate
supen'ision, adrninistration, and control of the City Administator.
Section 11,1.00 - FORWARD MOVEMENT OF ADJOINING LESSEES WHEN CORNER

STALLS BECOME VACANT - When a stall or series of stalls become vacant adi<.rining stall holclers
shall have preferelce to the lease or occupation of the vacant stall or stalls irr which case *re occupaot of
stall located in the line stalls concemed, may movcd toward the comer stall.
sl
Page 84
Ord. 048 - 2010
Series of 2010
Section 115.00 - Rates ofFees to be Collected at the Libas Fishing port
Types of Fee
Unloading lree P 6.00/tub

Market Fee P 6.00/tub
-I'ransshipment
Fee P 6.00/tub
Buyer/ Seller Fee P 2.50/tub
Ice (ionveyance Store P 2.50/block
Net Mending Fee P200.00/net
Berthing Fee P 30.00/day
Water Sales P 0.15lliter
Stali Renta1 +P 1,000.00/month
Lot Reotal +P2.00/sqm/day
Ice Storage Rental P750.00/month
Entrance Fee:
Tricycle P 2.OO/ uit/ day
J..p P 3.00/unit/day
Truck P4.OO/ :iu:,it/ dzy
CHAPTER IX
ARTICLE I - RENTAL OF CITY PROPERTIES
Section 116.00 - RENTAL OF CITY PROPERTIES The Sangguniang Panlungsod may fur the rental
-
on the properties owned by the City of Roxas and may provide such terms and .orr.litiors in connection
rvith the lease thereof.
CHAPTERX
GENERAL ADMINISTRATIVE P ROVISIONS
ARTICLE I _ COLLECTION OF TAXES . FEES AND CHARGES

Section 117.00 - COLLECTION OF TAXES, FEES AND CHARGES - The collection of all ta:<es,
fees, and charges imposed under this code shall be the responsibiliry of the Gty Treasurer and his deputies
and shall in no case be left or delegated to private persons.
Section 1118.00 - ISSUANCE OF RECEIPT - It shall be the duty of the City Treasurer or his duly
authorized deputies to issue a receipt to the person paying the tax, fee or charge wherein the date, amount
paid, name of the person paying, natue of Eansaction and the amount upon it is paid are shorvn.
Section 119.00 - RECOR-D OF PERSON PAYING TAXES, FEES AND CHARGES - It shall be the
duty of the City Treasurer to keep a record, alphabetically arrapged and open to public inspection upon
Proper
authority of the names of all persons paying municipal taxes, fees and charges and as far as practicable, he
shall established and keep current the appropriate ta-x roll for each kind of tax, fee and charge provided in
this code.
Section 120.00 - APPLICATION OF REMEDIES -'Ilhe remedies provided herein may be availed of in
so far their mature permits, for the collections of any deli.nquent municipai revenue. The Civil remedies
available to enforce payment or delinquent municipal revenue are; (a) distraint of personal property, (b) by
legel action. These remedies maybe pursued singly or simultaneously in the discretion of the City Treasuer.
Section 121.00 - DISTRAINT OF PERSONAL PROPERTY - Upon failure of the person owing any
municipal revenue to pay same at the time required, the City Treasurer or his deputy may seize and distraint
any personal property, after giving a reasonable period of time, belonging to such person or any property
subject to the leio, in sufficient quafltity to satisfy the tax, fee or charges in question toget]rer with any
incremeot thereto oncident to delinquency, and the expense of the distraint.
21
Page 85
Ord. 0.18 - 2010
Series of2010
Section 122.00 - PROCEEDING AFTER SEIZURE - The City Treasurer or his deputy sha.ll rnake an
account of the goods or effects distrained. A copy thereof signed by him shall be left either with the owner
or person from rvhose possession such goods or effects were taken or at tle dwelling or place of business
ofirch person and v.ith someone of suitable age and discretion. There shall be added to the list a stnternent
of the sum demanded and the time and place of sale.
The Ciry Treasurer or his deputy forthwith post a notice in nvo public places in the City where the
clistraiot is made, specifying the time and place of sale of the aricles distrained' The sale shall be made after
the expiration of nventy (20) days from the date of posting of the notice in two public places as requi(ed
hereirr. 'I'he City Treasurer or his deputy shall sell the 'articles so distrained at public auction to the highest
bidder at the tirne and place fi-red in the notice.
Any batance from proceeds of the sale over and above what is due and payable including expeoses
shall be returned to the owoer of the article sold. The expeoses chargeable shall embrace only the actual
expense of seizure and presewation of the articles pending the sale. No charge shall be imposed for sen'ices
of the Ciq, Treasurer or his deputy in the sale of the articles.
at any time prior ro the consumption of the sale all proper ta-res, fees "1 .h1:g:. are paid to the
If
Ciry Treasurer t. to hi. deputy conducting the sale, the goods or effects distrained shall be resorted
to the
owner.
Where the proceeds of &e sale are insufficient to satis$r the charges' other articles owned by rhe
person liable thereto may in lilie manner be distrained until full amount due including all expenses is
collected.
Section 123.00 EXTEND OF MUNICIPAL TAX LIEN - Muflicipal ta-xes, fees and cbxrges cr.rnstiture
liens in favor of the city superior to all liers in fal'or of private parties, not on.1y upon the specific property
subject to charge but also ,.pon all properties used in the exercise to the occupation, business or privilege
with respect to rvhich the charge is imposed and all property rights therein.
CHAPTERXI
ARTICLE I- OTHER GENERALADMINISTRATTVE PROVISION
Section 124.00 -TTIME OF PAYMENT OF TAX - Ercept as otherwise provided for in this Code, when
any of the section of sub-sections calls for the paymeat of tax based on the annual gross sales or receipts,
the total annual gross sales or receipts shall ftst be computed per retum frled by the taxpayer under oath
and the ta-x due shall be dirided quartedy into four (4) quarters and shall be paid on or before the 20e day of
the lrst rnonth of each quarters.
Section 125.00 - FILING OF RETURN UNDER OATH REFLECTING GROSS SALES - The tax
payer shall fumish the Ofhce of the City Mayor a copy of the retum under oath his gross sales or receipts
for the year, broken dorvn per month rvhich is subiect to the imposition of the ta-x, on or before the 10e day
ofJanuary each year, to be supported by the consecutive numbers of the sales invoices issued every month
and rvhich sha.ll be made subject verification before any renewal of the permit to operate hi.s business is
granted.
Section 126.00 POWER OF CITY MAYOR TO CONDUCT INVESTIGATION - The City Mayor is
empo'l'ered to conduct an investigation before a permit to engage in business is granted by his OfFrce in
order to ascertain rvhether the applicant is a newly started business or not, in line vith spirit of local ta-x
code.
Section 127.00 DEDUCTION OF NEWLY STARTED BUSINESS - The deductioo given to the
nes,ly started business under this ordinance shall apply only for the period of one year from the date of
operation.
Section 128.00 EXAMINATION OF BOOKS OF ACCOUNTS BY THE CITY TREASURER -

Eramhation of the books of accounts and pertinent records of businessmen by the City 1-reasurer or his
authorized depury shall be made during regular business hours, not oftener than every year for each busioess
establishments, and must be done within the premises of the said establishments, shall examined, shall be
conducted by using the forms to be prescribed by the Department of Finance.
ar
Page 86
Ord. 0,18 * 2010
Series of 2010
Section 129.00 SURCHARGE AND INTEREST ON UNPAID TAX - Except as otherwise provided for in
this code, failure of the ta-xpayer to pay the tax rvithin the time required hereof shall subject the taxpayer to a
surcharge of nvenq, fir.e (25) percent of the amount of the ta-r due, plus interest upon unpaid amount at the rate of
fourteen (14) percent per anoum from the date until the ta-r is ful1y paid.
Section 130.00 QUARTERLY REPORT OF COLLECTION TO BE SUBMITTED BY THE

CITY TREASURER * That for purposes of evaluating the effects of this ordinance oo the financial
structure of the Cit-v it sha1l be the duty of the City Treasurer to submit to the Sangguniang Panlungsod and
City N{ayor e quertedy report of collection and a comparative study thereof of later than ten (10) clays after
rhe last day quartedy payment of the taxes.
Section 131.00 ASSIGNMENT OF CHECKERS - For purposes of implementation of the provisions of

this ordinance, the City Ivlayor shall have the sole power and prerogative to organize and assigo checkers to
conduct spot inspection on the business establishment and which inspection shall be limited only to the
issuance of sales invoices and the enforcemeot of the provisions of this ordinance.
Section 132.00 EXEMPTION GRANTED TO NEW AND USEFUL BUSINESS AND

INDUSTRIES - New and useful business and industries that may be established after the approval of this
ordinance are exempted from the payment of the tax prescribe herein within the period of three (3) years
lrom the date of operation. Provided, however, that such new and useful business and industries shall have
frst qua1.ified under the criteria of the Board of Investments or under the qualifi,ing standards that may be
prescribed by a committee to be created by the City Mayor for the purpose.
CHAPTERXII
ARTICLE I - E PENAL P OYI
Section 133.00 VIOLATION OF PROVISIONS - Any person or persons who violate any pror.isions of
this Code nor herein cor.ered by any specific penalty, or who shall otherwise violate the rules or regulations
promulgated under authority of this Code shall be punished by a fine not exceeding two thousand pesos
(P2000.00) or an impdsooment not exceeding six (6) months, or both, in the discretion of the court.
CHAPTERXIII
ARTICLE I -REPEALI NG CI-AUSE
Section 134.00 REPEALING CLAUSE - All ordinances, rules and regulations or parts thereof which are
ioconsistent with any provisions of this code are hereby repealed or modifred accordingly.
CHAPTERXIV
ARTICLE I - FINAL PROVISIONS
Section 135.00 SEPARABILITY CLAUSE - Shou.ld any provision section or part of this Code be
acljudged iflvalid by any Court of competent jurisdiction or declared unconstitutional after
review by the
S".r.t"rr1, of Justice, ,.1.i irrdg".rt o. review sha.ll not effect or impak the remarning
provisions, sections or
parts rvhich sha11 continue to be in force and effect'
a\
Page 87
Ord. 048 - 2010
Series of2010
This code shalr ake effect onJanuarv

ffif*#:'EFFECTTTT'- 1, 2011 {tetapptoval and
Unarumously Approved:
oo0oo
I hereby certifr this Otdinance was duly passed
and the Sangguniang
Panlungsod of Roxas City
on the
o BELUSO
SP Secretarv
ATTESTED;
RO T. DADryAS
Mayot I
Presiding OfEcer
APPR ?s 0tc 20'10
ATTESTED:
ANG
City Mayor
B. *'Y
G.TAN
Citr A tratot
I
HON. ER!rIN B. SICAD
HON. TERESA H. AI,I,IALBIS
HON. POWEIIA. DEL

ROSARIO
HON. MATTHEWJAMES
A. VTTERBO
HON. JENTFFERANN
T. ANrsco
HON.JOSE D. AGDATTPE
HON. ERLYNNE B. LIM

HON. E1\{IVT,ANUELA. BIr r
oNEs,JR
HON.CARLA N.ABELA
HON. JULIUS L. ABEr-A
HON. MARIA C. CAPAPAS
HON. KRIZA V. FERNANDO

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Roxas City Revenue Code

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.

Republic of the philippines

OFFICE OF THE SANGGUNIAhIG

Needless to say, the Revenue Gode is the legal

The City of Roxas Revenue

t00 TITLE OF ORDINANCE I

34. 0t On the Operation of Business

3A 08 Ownership of Equipment Appliance 1.+

I 100 RATES AND CHARGES 15

12.01 I commerce of whatever kind or natwe in accordance with the 23

17 0r Deduction and Withholdin ol Tax )-

ARTICLE VI- COMMUNITY TAX 33

18.00 Individual Liable to Communi Tax ]J

ARTICLE VII - PROFtrSSIONAL TAX I

?.2.00 Im sition of Professional Tax 35-31

24.00 Tax on Si Si nature, Billboards or Advertisement 39

25.00 lm ition of Tax 40

26.00 C)n C)r,rmers or O rs of the Followi Establislunents 42

ARTICI,E TII- SERVICES CHARGES FOI{ 44

2'7A.06 Records of Examination 45

ARTICLE IV- STALLED \'EIIICLES, TOWING, 46

AR'TICLE V. CIIARGES AND RtrNTAL T'OR THE

42.00 Applicability Clause s2

AR'I'ICLE III- FtrES FOR LTCENSING AND

AIITICLf, TV _ CATTLE REGISTRATION AND 5l

ARTICLE V- PROCESSING FEES FOR ZONING

,+7.00 Im ition of Fees 62

ARTICLE VIII _ CIVIL REGISTRY IEES 63

ARI'ICLE }'III _ CITY ASSESSOR 65

49 00 Fees and Char s for Services Rendered 65

49.01 Im sition ofFees 65

ARTICLE X. POLICE CLEARANCE FEES oo

ARTICLE XT - OTHER REGULATORY FEES 66

51.00 Fees for Im undin and/or Sale of Astra Animals 66

ARTICLE I _ REAL PROPERTY TAX 61

60.00 Definitions 67-69

ARTICLE II- TAX ON TRASNSFER OF REAL

ARTICLE III _ COLLECTION OF REAL

66.00 Date of Accrual of Tax 10

ARTICLE IV - DISPOSITION OF PROCEEDS 74

87.00 Distribution of Proceeds

89 00 Condo nation or Reduction of Real Tax and lnterest 14

94.00 Entrance Fees in Public Markets 75-76

ARTICLE I- REN'I'AL OT,'CI]'Y PROPERI-IES 8.+

l16 00 Rental of Ci Pro les 84

124.00 Time of Payment of Tax 85

133.00 Violation of Provisions

ARTICLE I. REPEALING CLAUSE

i34.00 Repealing Clause 86

l3s 00 Separability Clause 86

ORDINANCE NO. 048. 2O1O

AN ORDINANCE COMPILING, REVISING AND CODIFYING THE TAX AND OTHER

Authored By Hon. Powell del Rosario

Be it enacted by the Sangguniang Panlungsod ofthe City of Roxas, thatl

ARTICLE I -TITLE OF ORDINANCE

ARTI LEII_D FI F CONSTRUCTION

Section 2. Dehmtron ofTerms- When use in this Code, the term:

b. Amusement - is a pleasurable diversion and entertainment. It is synonymous to reloiadon,

h. Business - means trade or commercial activity customardy engaged in as a meaos of livelihood

s. Corporation - includes partnerships, no matter ho$r' created or organized, joint-stock companies,

c.1 Lely - means an imposition or collection of an assessment, tax tribute or 6ne.

g.1 Manufactrrrers of Cigar or Cigarettes - includes those whose business is to malie or

Marginal Farmer or Fisherman - refers to an irrdividual engaged in subsistence farming or fishing

v'l Public Market - refers to