Caloocan City Ordinance No. 0386-04 PDF

November 23, 2004
CALOOCAN CITY ORDINANCE NO. 0386-04
AN ORDINANCE ENACTING THE UPDATED CALOOCAN CITY REVENUE CODE OF 2004
WHEREAS, major sources of revenues of the City government are derived from the
implementation of the 1992 Revenue Code of Caloocan City; and
WHEREAS, there is a need to update the above revenue ordinance to cope with the changes
brought about by the past years since its enactment and the challenges of the present-day and
upcoming time toward a better City of Caloocan.
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod of Caloocan City pursuant
to the provisions of the 1987 Philippine Constitution, Republic Act No. 7160 and other laws that:
TITLE I
General Provisions
The Code: Policy and Interpretation
SECTION 1. Title. — This Ordinance shall be known and cited as The Caloocan City Updated
Revenue Code of 2004.
SECTION 2. Scope. — This Code shall govern the levy, assessment and collection of taxes,
fees and charges imposed by the City government.
SECTION 3. Declaration of Policy. — The City government in the exercise of its taxing and
other revenue-raising powers shall be governed by the following principles:
1. The levy of taxes shall be equitable, progressive, and as far as practicable, based on the
taxpayers' ability to pay;
2. Taxes, fees, charges and other impositions shall:
(i) be levied and collected only for public purposes;
(ii) not be unjust, excessive, oppressive, or confiscatory; and
(iii) not be contrary to law, public policy, national and City economic policy, or in
restraint of trade.
3. The collection of taxes, fees, charges and other impositions shall in no case be assigned to
any private person; and
4. The revenue collected pursuant to the provisions of this Code shall accrue solely to the
benefit of and subject to the disposition of the City government.
SECTION 4. Rules of Interpretation. — In construing the provisions of this Code, the following
rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or
when applied would lead to absurd or highly improbable results.
1. Common and Technical Words — All words and phrases shall be construed and
understood according to the common and approved usage of the language. But technical
words and phrases and such other words which may have acquired a particular or
appropriate meaning or that which is de ned in this Code shall be construed and
understood according to such technical, particular, appropriate meaning or as defined; CAIHTE
2. Gender and Number — Every word in this Code importing the masculine gender shall
extend to both male and female. Every word importing the singular number shall likewise
be applicable to several persons or things, and every word importing the plural number
shall likewise apply to one person or thing;
3. Computation of Time — The time in which any act is to be done as provided in this Code or
in any rule or regulation issued pursuant to the provisions thereof, when expressed in days,
shall be computed by excluding the rst day and including the last day, except if the last
day falls on a Sunday or holiday in which case the same shall be excluded from the
computation, and the next business day shall be considered the last day;
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4. References — All references to titles, chapters, and sections are to titles, chapters, and
sections in this Code, unless otherwise specified;
5. Con icting Provisions of Chapters — If the provisions of different chapters contravene
each other, the provision of each chapter shall prevail as to speci c matters and questions
involved therein; and
6. Con icting Provisions of Sections — If the provisions of different sections in the same
chapter con ict with each other, the provisions of the section which is last in point or
sequence shall prevail.
TITLE II
Real Property Taxation
CHAPTER 1
Declaration and Appraisal of Real Property
SECTION 5. Declaration of Real Property by the Owner or Administrator. — It shall be the duty
of all persons, natural or juridical, owning or administering real property including the improvements
thereon within the territorial jurisdiction of Caloocan City, to prepare or cause to be prepared and le
with the City Assessor a sworn statement declaring the true value of their property whether previously
declared or undeclared, taxable or exempt, which shall be the current and fair market value of the
property as determined by the declarant. Such declaration shall contain a description of the property
suf cient in detail to enable the City Assessor to identify the same for assessment purposes. The
owner's declaration of real property herein referred to shall be led with the City Assessor once every
three (3) years commencing January first (1st) after approval of this Code.
SECTION 6. Duty of Persons Acquiring Real Property or Making Improvements Thereon. — (a)
All persons, natural or juridical, or their duly authorized representatives, who acquire at any time a parcel
or parcels of land in Caloocan City shall le with the City Assessor a sworn statement declaring the true
value of the subject property within sixty (60) days following the acquisition of such property as
evidenced by a duly notarized or nal deed of conveyance executed between the contracting parties
bearing proof of registration from the Register of Deeds. The sixty-day (60) period shall commence
from the date of execution of the deed of conveyance.
(b) In the case of buildings, structures and other improvements, property owners or their duly
authorized representatives shall likewise le a sworn declaration of the true value of the subject
buildings, structures and other improvements within sixty (60) days after:
1. The date of a duly notarized nal deed of sale, contract, or other deed of conveyance
covering the subject property executed between the contracting parties;
2. The date of completion or occupancy/use of the newly constructed building or structure
whichever comes earlier; and
3. The date of completion or occupancy/use of any expansion, renovation or additional
structures made upon any existing building, structure or improvement whichever comes
earlier.
(c) In the case of machinery, the sixty-day (60) period for ling the required declaration of
property values shall commence on the date of the installation thereof based on the certi cation of the
City Building Official.
SECTION 7. Declaration of Real Property by the City Assessor. — When any person by whom
real property is required to be declared refuses or fails to make such declaration within the time
prescribed, the City Assessor shall declare the property in the name of the defaulting owner and shall
assess the property for taxation in accordance with the provisions of this Title. No oath shall be
required of a declaration made by the City Assessor.
SECTION 8. Listing of Real Property in the Assessment Roll. — (a) All real property, whether
taxable or exempt, located in Caloocan City shall be listed in the assessment roll prepared and
maintained by the City Assessor and to be submitted to the City Treasurer and City Finance Coordinator
on or before the thirty- rst (31st) day of December of each year. Real property shall be listed, valued,
and assessed in the name of the owner or administrator or anyone having legal interest in the property.
A journal of assessment transaction for newly assessed or reassessed real property and their values
shall likewise be submitted to the City Treasurer and City Finance Coordinator every month.
(b) The undivided real property of a deceased person shall be listed, valued and assessed in
the name of the estate or of the heirs and devisees without designating them individually; and undivided
real property other than that owned by a deceased shall be listed, valued and assessed in the name of
one or more co-owners. Provided, however, that such heir, devisee, or co-owner shall be liable
personally and proportionately for all obligations imposed under this Title and the payment of the real
property tax with respect to the undivided property.
(c) The real property of a corporation, partnership or association shall be listed, valued and
assessed in the same manner as that of an individual. DETACa
(d) Real property owned by the Republic of the Philippines, its instrumentalities and political
subdivisions, the bene cial use of which has been granted for consideration or otherwise to a taxable
person, shall be listed, valued and assessed in the name of the possessor, grantee, or of the public
entity if such property has been acquired or held for resale or lease.
SECTION 9. Real Property Identi cation System. — All declarations of real property made
under the provisions of this Code shall be kept and led under a uniform classi cation system to be
established by the City Assessor pursuant to such guidelines as may be issued by the appropriate
government agency for the purpose.
SECTION 10. Noti cation of Transfer of Real Property Ownership. — (a) Any person who
transfers real property ownership to another shall accordingly notify the City Assessor within sixty (60)
days from the date of such transfer. The notice of transfer shall include the mode of conveyance,
description of property alienated, and the name and address of the transferee, together with the tax
clearance and transfer tax receipt.
(b) In addition to the notice of transfer, the previous property owner shall likewise surrender
to the City Assessor, the tax declaration covering the subject property in order that the same may be
cancelled from the assessment records of the City. If, however, said previous owner still owns property
other than the property alienated, he shall, within the prescribed sixty-day (60) period, le with the City
Assessor, an amended sworn declaration of the true value of the property he retains in accordance with
the provisions of Sec. 5 and Sec. 6 of this Chapter.
(c) Notaries public shall furnish the City Assessor with a copy of any deed transferring
ownership or any title to any real property within thirty (30) days from the date of notarization.
SECTION 11. Duty of Registrar of Deeds to Apprise City Assessor of Real Property Listed in
Registry. — (a) On or before the thirtieth (30th) day of June of every year, the Registrar of Deeds, in
accordance with Sec. 209, R.A. 7160, shall prepare and submit to the City Assessor the abstract of his
registry of property which includes a brief but suf cient description of the real property entered therein,
their present owners, and the date of their most recent transfer or alienation accompanied by copies of
the corresponding deeds of sale, donation, or partition or other forms of alienation.
(b) Before any document of transfer, alienation, or encumbrance of real property may be
registered, the Registrar of Deeds shall require the presentation of tax clearances issued by the City
Treasurer to the effect that all current year and past year basic and real property taxes including the
additional levy on Special Education Fund, and the tax on transfer of real property ownership due on the
subject property, have been paid in full including interests or penalties due thereon. Failure to provide
such clearances shall be a valid cause for the Registrar of Deeds to refuse the registration of the
document.
SECTION 12. Duty of the City Building Of cial to Transmit Copy of Certi cate of Occupancy
or Use of Building and Structure, and Certi cate for the Registration of Machinery to City Assessor. —
(a) The City Building Of cial shall transmit a copy of certi cate of occupancy or use of building and
structure to the City Assessor within thirty (30) days from the issuance of such certi cate for
assessment purposes.
(b) The City Building Of cial shall also transmit to the City Assessor within thirty (30) days
from the date of issuance of permits for the installation of any machinery, including mechanical
contrivances and apparatus attached to or af xed on land or any other improvement thereon including
those machinery which are not permanently affixed on land but are actually immovable by destination.
(c) Where it is found to be more convenient or ef cient, the City Building Of cial may in lieu of
individual copies of the said permits or certi cates, furnish the City Assessor with monthly summaries
of issued permits or certi cates within the rst ten (10) days of the succeeding month. The City
Building Of cial shall likewise furnish the City Assessor with copies of the building oor plans where
the machinery are installed or used.
(d) For machinery that are not covered above such as heavy equipment used in the eld, the
City of cial in charge of their registration and issuance of permits shall transmit to the City Assessor
within thirty (30) days from the date of issuance of certificate of registration or permit thereof.
SECTION 13. Duty of Geodetic Engineer to Furnish Copy of Plans to City Assessor. — It shall
be the duty of all geodetic engineers, public or private, pursuant to Sec. 211, R.A. 7160, to furnish free of
charge the City Assessor with a white or blue print or electronic copy of all approved original or
subdivision plans or maps of surveys they have conducted within Caloocan City within thirty (30) days
from receipt of such approved plans from the Land Management Bureau, National Land Titles and Deed
Registration Administration, or Housing and Land Use Regulatory Board, as the case may be.
SECTION 14. Authority of City Assessor to Take Evidence. — For the purpose of obtaining
information on which to base the market value of any real property within Caloocan City, the City
Assessor may summon the owners of the properties to be affected or persons having legal interest
therein and witnesses, administer oaths, and take deposition concerning the property, its ownership,
amount, nature, and value.
CHAPTER 2
Real Property Assessment
SECTION 15. Classes of Real Property for Assessment Purposes. — Real property shall be
classified as residential, commercial, industrial, or special in accordance with the City Zoning Ordinance.
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SECTION 16. Actual Use of Real Property as Basis for Assessment. — (a) Real property shall
be classi ed, valued, and assessed on the basis of its actual use regardless of where it is located,
whoever owns it, or whoever uses it.
(b) A real property may be used for one or more purposes and may be classified into parts as
residential, commercial, industrial, or special depending on its actual uses.
SECTION 17. Assessment Levels. — The assessment levels to be applied to the fair market
value of real property to determine its assessed value is hereby set as follows:
1. On Lands:
Class Assessment Levels
Residential 15%
Commercial 40%
Industrial 45%
2. On Buildings and Other Structures:

(i) Residential
Fair Market Value Assessment Levels

Over Not Over
P500,000.00 0%
500,000.00 750,000.00 20%

750,000.00 1,000,000.00 25%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
(ii) Commercial or Industrial
Fair Market Value Assessment Levels

Over Not Over
P1,000,000.00 20%
1,000,000.00
2,000,000.00 2,000,000.00
5,000,000.00 30%
40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
3. On Machineries:
Assessment
Class
Levels
Commercial 40%
Industrial 50%
4. On Special Classes (cultural, scientific and hospital):

Assessment level for all lands, buildings, machineries and other improvements — 10%
SECTION 18. General Revision of Assessment. — (a) The schedule of values of real property
under Secs. 13-24, City Ordinance No. 0140 s. 1992 is hereby amended by the new schedule of values
of real property prepared by the assessor-members of the Local Treasury and Assessment District in
compliance with Sec. 1, Presidential Decree No. 921 and Secs. 212 and 219, Republic Act No. 7160.
(b) The new real property assessment and property classi cation shall be in a separate book
in this Code for earlier revision thereof pursuant to Sec. 219, Republic Act No. 7160.
(c) The new assessment levels and tax rates for residential properties as provided for in this
Code shall not take effect until the revised assessment based on the new schedule of values is applied
and the notice of reassessment is issued.
SECTION 19. Date of Effectivity of Assessment and Reassessment. — All assessments and
reassessments made after the rst (1st) day of January of any year shall take effect on the rst (1st)
day of January of the succeeding year. Provided, however, that the reassessment of real property due
to its partial or total destruction, or to a major change in its actual use, or to the gross illegality of the
assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the
date any such cause occurred, and shall take effect at the beginning of the next quarter following the
reassessment.
SECTION 20. Assessment of Real Property Subject to Back Taxes. — (a) Real property
declared for the rst time shall be assessed for taxes for the period during which it would have been
liable but in no case shall it exceed ten (10) years prior to the date of initial assessment. Provided,
however, that such taxes shall be computed on the basis of applicable schedule of values in force
during the corresponding period.
(b) If such taxes are paid on or before the end of the quarter following the date the notice of
assessment was received by the owner or his duly authorized representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate
of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until
such taxes are fully paid.
SECTION 21. Noti cation of New or Revised Assessment and Property Classi cation. — (a)
When real property is assessed for the rst time or when an existing assessment is increased or
decreased, the City Assessor after review of the Of ce of the City Mayor shall within thirty (30) days,
give written notice of such new or revised assessment to the person in whose name the property is
declared.
(b) No property reclassi cation shall be made by the City Assessor without review and
approval of the Office of the City Mayor.
SECTION 22. Provisions on the Appraisal and Assessment of Land, Structure and Other
Improvement. — In order to ensure equitable levels of taxation, the following shall be observed in the
appraisal and assessment of land, structure and other improvements:
1. For lots and improvements situated at the corner of two streets with different base values,
the higher base value shall be used in the computation of their assessed values.ETHIDa
2. For lots with natural ground elevations of two (2) meters or more below the established
line and grade of the nearest road, a reduction of fteen percent (15%) of the base value of
land per square meter may be allowed for three (3) years due to the cost of lling and
compaction or building on stilts to bring the same at par with the adjoining developed lots.
A certification from the City Engineer is also required for the purpose.
3. Open spaces, parks or roads in subdivisions unless already donated and turned over to the
City government shall be listed separately as taxable in the name of the subdivision owner
and such open spaces, parks, and roads shall be appraised at thirty percent (30%) of the
total estimated value.
4. Vacant or idle lands shall be classi ed and assessed in accordance with the zoning
ordinance of the City.
5. Split assessment of a single property of land, structure and/or improvement shall be
applied based on its different actual uses such as residential, commercial, industrial and
special or any of combination thereof.
6. All subdivision lands and improvements owned and declared under the name of a
subdivision developer and principally devoted for the object of pro t shall be classi ed
and assessed as commercial. Provided, however, individual lots and improvements of such
subdivision, the ownership of which has been transferred to the buyer or has been sold
under installment plan, shall be classified as per their actual uses.
7. All lands, structures and other improvements owned and declared under the name of a
developer of a privately-owned public cemetery or memorial park which are principally and
exclusively devoted for the object of pro t shall be classi ed as commercial. Individual
cemetery lots, the ownership of which has been transferred to the buyers, shall be
classified as special.
8. Condominium buildings shall be initially assessed on the schedule of unit construction
cost and be classi ed as commercial properties. Condominium units that are already
transferred to individual owners or has been sold under installment plan shall be classi ed
in accordance with their actual uses and shall be assessed based on the building schedule
of unit construction cost, provided, that such condominium units shall be deducted from
the total assessed taxable value of the mother condominium building.
9. All structures from the sixth (6th) oor to the tenth (10th) oor shall be appraised eighty
percent (80%) of the original assessment based on the schedule of unit construction
costs; from the eleventh (11th) oor to the twentieth (20th) oor, sixty percent (60%); and
beyond the twentieth (20th) floor, forty percent (40%) of the original based on the schedule
of unit construction costs.
10. Ancillary improvements, such as bank and record vaults, swimming pools, fences,
pavements, towers, tanks, chimneys, and similar structures which are appurtenances of the
main building or structure shall be appraised separately and independently from the main
building.
11. Buildings and improvements constructed on mere tolerance of the lot owner or those
without the appropriate permits shall be assessed in accordance with the schedule of unit
construction costs. The owner or administrator of such building and improvement shall be
required to le a sworn declaration of true value of the subject property with the City
Assessor and pay Five Hundred Pesos (P500.00) for the annual registration thereof to the
City Treasurer.
12. Depreciation of the value of buildings and improvements shall be allowed in accordance
with the schedule of depreciation to be adopted in the revised schedule of values for
buildings and improvements.
SECTION 23. Appraisal and Assessment of Machinery. — (a) The fair market value of a new
machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by
dividing the remaining economic life of the machinery by its estimated economic life and multiplied by
the replacement or reproduction cost.
(b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and
other charges, brokerage, arrastre and handling, and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso cost on the basis of prevailing
foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas.

SECTION 24. Depreciation Allowance for Machinery. — For purposes of assessment, a
depreciation allowance shall be made for machinery at a rate of ve percent (5%) of its original cost or
its replacement or reproduction cost as the case may be, for each year of use, provided that the
remaining minimum value for all kinds of machinery shall be xed at twenty percent (20%) of such
original, replacement, or reproduction cost for as long as the machinery is useful and in operation. cSEDTC
CHAPTER 3
Assessment Appeals
SECTION 25. City Board of Assessment Appeals. — (a) Any property owner or person having
legal interest or claim in the property who is not satis ed with the assessment of his property made by
the City Assessor may, within sixty (60) days from the date of receipt of the written notice of
assessment, appeal to the City Board of Assessment Appeals by ling a petition under oath in the form
prescribed therefor, together with copies of the tax declaration and such af davits or documents in
support of the appeal.
(b) No protest on assessment shall be entertained unless the taxpayer rst pays the tax. The
tax receipts acknowledging the tax payments shall bear the words "paid under protest".
SECTION 26. Organization, Powers, Duties, and Functions of the City Board of Assessment
Appeals. — (a) The City Board of Assessment Appeals pursuant to Sec. 227, R.A. 7160, shall be
composed of the Registrar of Deeds, as Chairman, the City Prosecutor, and the City Engineer as
members, who shall serve as such in an ex-officio capacity without additional compensation.
(b) The chairman of the City Board of Assessment Appeals shall have the power to designate
any employee of the City to serve as Secretary to the Board also without additional compensation.
(c) The chairman and members of the City Board of Assessment Appeals shall assume their
respective positions without need of further appointment or special designation.
SECTION 27. Meetings and Expenses of the City Board of Assessment Appeals. — (a) The
City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the
prompt disposition of appealed cases without entitlement to per diem or travelling expenses for their
attendance in board meetings except when conducting an ocular inspection of real properties whose
assessment is under appeal, in which case, such expenses shall be charged against the general fund of
the City.
(b) All necessary expenses of the City Board of Assessment Appeals shall be charged
against the City funds appropriated therefor.
SECTION 28. Action by the City Board of Assessment Appeals. — (a) The City Board of
Assessment Appeals shall decide the appeal within one hundred twenty (120) days from the date of
receipt of such appeal. After hearing, the Board shall render its decision based on substantial evidence
or such relevant evidence on record as a reasonable mind might accept as adequate to support the
conclusion.
(b) In the exercise of its jurisdiction, the City Board of Assessment Appeals shall have the
power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue
subpoena and subpoena duces tecum. The proceedings of the City Board of Assessment Appeals shall
be conducted solely for the purpose of ascertaining the facts without necessarily adhering to the
technical rules applicable in judicial proceedings.
(c) The Secretary to the City Board of Assessment Appeals shall furnish the owner of the
property or the person having legal interest therein, and the City Assessor with a copy of the decision of
the Board within fifteen (15) days from the promulgation of the decision.
(d) The City Assessor upon receipt of the decision of the Board shall immediately furnish
copies thereof the City Mayor and the Sangguniang Panlungsod.
(e) The owner of the property or the person having legal interest therein who is not satis ed
with the decision of the Board may within thirty (30) days after receipt of the decision, appeal to the
Central Board of Assessment Appeals in accordance with Sec. 230 of R.A. 7160 and Art. 321 of its
Implementing Rules and Regulations. The City Assessor upon the approval of the City Mayor may
likewise elevate the case with the Central Board of Assessment Appeals if he is not satis ed with the
decision of the City Board of Assessment Appeals.
SECTION 29. Effect of Appeal on the Payment of Real Property Tax. — Appeal on
assessments of real property made under the provisions of this Code shall, in no case, suspend the
collection of the corresponding realty taxes on the property involved as assessed by the City Assessor,
without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
CHAPTER 4
Imposition of Real Property Taxes
SECTION 30. Basic Tax on Real Property. — There is hereby levied an annual tax on the
assessed value of all real property such as land, building, machinery and other improvements located in
the City in accordance with the following rates:
Class Rate
Residential One and One-half Percent (1.5%)

Commercial Two Percent (2%)
Industrial Two Percent (2%)
Special Class One Percent (1%)
SECTION 31. Additional Levy on Real Property for the Special Education Fund. — In addition
to the basic tax on real property imposed in the preceding section except on residential real property,
an additional tax of one percent (1%) of the assessed value is hereby levied on all taxable real property
in the City, the proceeds of which shall accrue to the Special Education Fund to be allocated for the
operation and maintenance of public schools, construction and repair of school buildings, facilities and
equipment, educational research, purchase of books and periodicals, and sports development as
determined by the City School Board. SDAaTC
SECTION 32. Exemptions from Real Property Taxes. — (a) The following are exempted from
payment of the basic real property tax including the additional levy for the Special Education Fund:
1. Real property owned by the Republic of the Philippines or any of its political subdivisions
except when the bene cial use thereof has been granted for consideration or otherwise to
a taxable person;
2. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques,
non-pro t or religious cemeteries, and all lands, buildings, and improvements actually,
directly and exclusively used for religious, charitable or educational purposes;
3. All real property owned by duly registered cooperatives as provided for under R.A. No.
6938; and
4. Machineries and equipment used for pollution control and environmental protection.
(b) Pursuant to Sec. 234, R.A. 7160, any exemption, except as provided herein, from payment
of real property tax granted to or presently enjoyed by, all persons including government-owned or -
controlled corporations, are deemed withdrawn and shall be subject to the impositions provided for in
this Title.
SECTION 33. Temporary/Partial Exemptions from Real Property Taxes. — Real property in the
following cases shall be granted temporary or partial exemptions from paying real property taxes:
1. All newly constructed commercial and industrial buildings including improvements thereon
shall be granted real property tax exemptions for a period of three (3) years after issuance
of certificates of occupancy and use;
2. Idle and/or vacant lots for three (3) years or more where new constructions of buildings
are made shall be given fty percent (50%) discount on land tax payment for a period of
three (3) years and tax exemptions on improvements thereon for a period of three (3)
years after issuance of certificates of occupancy and use;
3. Newly acquired and installed machineries shall be granted tax exemptions for a period of
three (3) years after issuance of their certi cates of installation, provided, that the older
machineries are declared and taxed accordingly; and
4. Landowners whose properties are squatted upon by informal settlers shall be temporarily
exempt from paying the real property tax of the squatted area after veri cation of the City
Engineer and certi ed by the City Assessor. Such exemption shall be lifted when the owner
has already full control of the property in question.
SECTION 34. Proof of Exemption of Real Property from Taxation. — (a) Every person by or for
whom real property is declared, who shall claim any tax exemption for such property under this Title
shall le with the City Assessor within thirty (30) days from the date of the declaration of real property,
suf cient documentary evidence in support of such claim including corporate charters, title of
ownership, articles of incorporation, by-laws, contracts, af davits, certi cations and mortgage deeds,
and similar documents.
(b) If the required evidence is not submitted within the prescribed period, the property shall
be listed as taxable in the assessment roll.
(c) No claim for tax exemption shall be granted unless it is reviewed by the City Legal Officer.
CHAPTER 5
Collection and Allocation of Real Property Taxes
SECTION 35. Date of Accrual of Tax. — The real property taxes shall accrue on the rst (1st)
day of January of each year and from that date, as provided for under Sec. 246, R.A. 7160, the same
shall constitute a lien on the property which shall be superior to any lien, mortgage or encumbrance of
any kind, and shall be extinguished only upon payment of the delinquent tax.
SECTION 36. Collection of Taxes. — (a) The collection of the real property taxes with interest
thereon and related expenses, and the enforcement of remedies provided in this Title and any
applicable laws shall be the responsibility of the City Treasurer.
(b) The City Treasurer upon approval of the City Mayor may deputize the barangay treasurer
to collect real property taxes in the barangay, provided that the barangay treasurer is authorized by the
punong barangay and that he is properly bonded by the City for the purpose.
SECTION 37. Notice of Time for Collection of Tax. — The City Treasurer shall, on or before the
thirty- rst (31st) day of January of each year, post the notice of the date when the basic real property
tax and additional levy on real property for Special Education Fund maybe paid without interest, at a
conspicuous and publicly accessible place at the City Hall.
SECTION 38. Payment of Real Property Taxes in Installments. — (a) The owner of the real
property or the person having legal interest therein may pay the basic real property tax and the
additional levy on real property for the Special Education Fund due thereon without interest in four (4)
equal installments; the rst installment to be due and payable on or before the thirty- rst (31st) day of
March, the second installment on or before the thirtieth (30th) day of June, the third installment, on or
before the thirtieth (30th) day of September, and the last installment on or before the thirty- rst (31st)
day of December of each year. acEHCD
(b) Both the basic real property tax and the additional levy on real property for Special
Education Fund shall be collected together. In case only a portion of the tax is paid, such payment shall
be proportionately divided and applied to both.
SECTION 39. Application of Payments. — Payments of real property taxes shall rst be
applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are
settled, may tax payments be credited for the current period.
SECTION 40. Advanced Payment Discount. — If the current basic real property tax and the
additional levy on real property for the Special Education Fund are paid in full for the whole year on any
day in January, the taxpayer shall be entitled to an advanced payment discount of fteen percent (15%)
of the amount of the tax due and payable. When the same taxes are paid in full in February, the discount
shall be ten percent (10%); when paid in full in March, only five percent (5%) discount shall be availed of.
SECTION 41. Interest on Unpaid Real Property Tax. — Failure to pay the basic real property
tax and the additional levy on real property for the Special Education Fund upon the expiration of the
periods prescribed in Sec. 38 hereof, shall subject the taxpayer to the payment of interest at the rate of
two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have
been fully paid, provided, that in no case shall the total interest on the unpaid tax or portion thereof
exceed thirty-six (36) months.
SECTION 42. Notice of Delinquency in the Payment of Real Property Taxes. — (a) When real
property taxes become delinquent, the City Treasurer shall immediately cause a notice of delinquency
to be posted at the main entrance of the City Hall and its annex in the North and in a conspicuous and
publicly accessible place in each barangay of the City. The notice of delinquency shall also be published
once a week for two (2) consecutive weeks, in a newspaper of general circulation in the City.
(b) In addition thereto, the notice of delinquency may be posted in the website or home page
of the Caloocan City government.
SECTION 43. Distribution of Proceeds. — (a) The proceeds of the basic real property tax
including interest thereon, and proceeds from the use, lease, disposition, sale or redemption of property
acquired at public auction shall be distributed as follows:
1. Seventy percent (70%) shall accrue to the City; and
2. Thirty percent (30%) shall be distributed to barangays in the following manner:
(i) Fifty percent (50%) shall accrue to the barangay where the property is located; and
(ii) Fifty percent (50%) shall accrue equally to all barangays of the City.
(b) The proceeds from the additional levy on real property for the Special Education Fund
shall accrue as a special fund for the City School Board to be spent in accordance with Sec. 100 and
Sec. 272, R.A. 7160.
CHAPTER 6
Collection Remedies
SECTION 44. Remedies for the Collection of Real Property Taxes. — (a) For the collection of
the real property taxes, the City Treasurer may avail of remedies by way of administrative action
through levy on real property, or by judicial action.
(b) These remedies are cumulative, simultaneous and unconditional, that is, any or all of the
remedies or combination thereof may be resorted to. The use or non-use of one remedy shall not be a
bar against the institution of the others. Formal demand for the payment of the delinquent taxes and
penalties due is not a pre-requisite to such remedies. The notice of delinquency required in Sec. 42 of
this Title shall be sufficient for the purpose.
SECTION 45. City Government's Lien. — Pursuant to Sec. 257, R.A. 7160, real property taxes
imposed under this Code shall constitute a lien for the City government of the property subject to tax,
superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or
possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon
payment of the taxes and the related interests and expenses.
SECTION 46. Levy on Real Property. — (a) After the expiration of the time required to pay the
real property taxes imposed under this Title, real property subject to such tax may be levied upon
through the issuance of a warrant on or before, or simultaneously with the institution of the civil action
for the collection of the delinquent tax. The warrant of levy shall operate with the force of legal
execution throughout the City.
(b) The City Mayor shall be informed of the names of property owners subject to collection
remedies and before the issuance of warrants of levy.
(c) Levy on real property to enforce the collection of tax shall be made in the manner herein
set forth: SDHTEC
1. The City Treasurer when issuing a warrant of levy shall prepare the duly authenticated
certi cate showing the name of the delinquent property owner or person having legal
interest therein, the description of the property, the amount of the taxes due and the
interest thereon;
2. The warrant of levy shall be mailed to or served upon the delinquent real property owner or
person having legal interest therein. In case the real property owner can not be located, the
warrant shall be served to the occupant or administrator of the subject property;
3. The City Assessor and Registrar of Deeds of the City shall be furnished copies of the said
warrant of levy and shall annotate the tax declaration and certi cate of title, respectively;
and
4. The City Treasurer shall submit a written report on the warrant of levy to the City Mayor
and Sangguniang Panlungsod within ten (10) days after receipt of the warrant of levy by
the property owner or person having legal interest in the property.
SECTION 47. Penalty for Failure to Issue and Execute Warrant. — Without prejudice to
criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who
fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes
delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of
abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the
service.
SECTION 48. Advertisement and Sale. —The advertisement and sale of delinquent real
property shall comply with the following procedures:
1. Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed
to publicly advertise for sale or auction the delinquent real property to satisfy the tax
delinquency and expenses of sale;
2. The advertisement shall be effected by posting a notice at the main entrance of the City
Hall, and in a conspicuous and publicly accessible place in the barangay where the real
property is located, and by publication once a week for two (2) consecutive weeks in a
newspaper of general circulation in the City. In addition thereto, the advertisement and sale
may be posted in the website or home page of the Caloocan City government;
3. The advertisement 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 the owner of the real property
or person having legal interest therein, and a description of the property to be sold;
4. At any time before the date xed for the sale, the owner of the real property or person
having legal interest therein may stop the proceedings by paying the delinquent taxes, the
interests due thereon and the expenses of sale;
5. The sale shall be held either at the main entrance of the City Hall, or on the property to be
sold, or at any other place as specified in the notice of the sale;
6. Within thirty (30) days after the sale, the City Treasures shall make a report of the sale to
the City Mayor and Sangguniang Panlungsod, and which shall form part of his records; and
7. The City Treasurer shall likewise prepare and deliver to the purchaser a certi cate of sale
which shall contain the name of the purchaser, a description of the property sold, the
amount of the delinquent tax, the interest due thereon, the expenses of the sale and a brief
description of the proceedings. Provided, however, that proceeds of the sale in excess of
the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to
the owner of the real property or person having legal interest therein.
SECTION 49. Redemption of Delinquent Real Property Sold. — (a) Within one (1) year from the
date of sale, the owner of the delinquent real property or person having legal interest therein, or his duly
authorized representative, shall have the right to redeem the property upon payment to the City
Treasurer the amount of delinquent taxes, including the interests due thereon, and the expenses of the
sale from the date of delinquency to the date of the sale, plus interest of two percent (2%) per month on
the purchase price from the date of the sale to the date of redemption. Such payment shall invalidate
the certi cate of sale issued to the purchaser and the owner of the delinquent real property or person
having legal interest therein shall be entitled to a certi cate of redemption which shall be issued by the
City Treasurer.
(b) From the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owner or person having legal interest therein who shall
be entitled to the income and other fruits thereof.
(c) The City Treasurer upon receipt from the purchaser of the certi cate of sale, shall
forthwith return to the latter the entire amount paid by him plus the interest of two percent (2%) per
month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and
expenses of sale.
SECTION 50. Final Deed to Purchaser. — In case the owner or person having legal interest
therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a
deed of conveyance to the purchaser of the said property free from lien of the delinquent tax, interests
due thereon and expenses of sale. AScHCD
SECTION 51. Purchase of Property by the City Government for Want of Bidder. — (a) In case
there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for
an amount insuf cient to pay the real property tax and the related interests and expenses of sale, the
City Treasurer conducting the sale shall, after duly informing the City Mayor, purchase the property on
behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his
proceedings which shall be reflected upon the records of his office.
(b) It shall be the duty of the Registrar of Deeds in the City, upon registration with his of ce of
any such declaration of forfeiture, to transfer the title of the forfeited property to the City without the
necessity of an order from a competent court pursuant to Sec. 263, R.A. 7160.
(c) Within one (1) year from the date of such forfeiture, the taxpayer or his duly authorized
representative, may redeem the property by paying to the City Treasurer the full amount of the real
property tax and other related interests and expenses of sale.
(d) If the property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the City government, provided, that the equivalent tax shares of the barangays and the City
School Board on the delinquent and forfeited real property are fully paid to them by the City
government; otherwise the barangays and the City School Board shall become part owners of said
forfeited property.
SECTION 52. Resale of Real Estate Taken for Real Property Taxes. — Upon recommendation
of the City Mayor, the Sangguniang Panlungsod through an ordinance, may authorize the sale and
disposal of the real property acquired under the preceding section at public auction and in conformity
with Sec. 379, R.A. 7160.
SECTION 53. Collection of Real Property Taxes through Judicial Action. — The collection of
real property taxes may be enforced through a civil action led before a court of competent jurisdiction.
The City Treasurer shall le the civil action for and on behalf of the City for collection of real property
taxes.
SECTION 54. Action Assailing Validity of Tax Sale. — (a) Pursuant to Sec. 267, R.A. 7160, no
court shall entertain any action assailing the validity of any sale at public auction of real property or
rights therein under this Title until the taxpayer shall have deposited with the court the amount for which
the real property was sold, together with interest of two percent (2%) per month from the date of sale
to the time of the institution of the action. The amount so deposited shall be paid to the purchaser of
the auctioned real property if the deed is declared invalid but it shall be returned to the depositor if the
action fails.
(b) Likewise, no court shall declare a sale at public auction invalid by reason of irregularities
or informalities in the proceedings unless the substantive rights of the delinquent owner of the real
property or the person having legal interest therein have been impaired.
SECTION 55. Payment of Delinquent Taxes on Real Property Subject of Controversy. — In any
action involving the ownership or possession of, or succession to, real property, the court may, at its
own accord or upon representation of the City Treasurer, award such ownership, possession, or
succession to any party to the action upon payment to the court of the taxes with interests due on the
property and all other expenses that may have accrued, subject to the final outcome of the action.
SECTION 56. Certi cation of City Treasurer on Delinquencies Remaining Uncollected. — (a)
The City Treasurer shall prepare a certi ed list of all real property tax delinquencies which remained
uncollected or unpaid for at least one (1) year and a statement of the reason or reasons for such non-
collection or non-payment, and shall submit said document to the City Mayor and Sangguniang
Panlungsod on or before December thirty- rst (31st) of the year immediately succeeding the year in
which the delinquencies were incurred, with a request for assistance in the enforcement of the
remedies for collection provided in this Title.
(b) In the event the City Treasurer fails to submit the certi ed list of all real property
delinquencies within the prescribed period, he shall be subjected to appropriate administrative
sanction.
SECTION 57. Periods within Which to Collect Real Property Taxes. — (a) The real property
taxes shall be collected within ve (5) years from the date they become due. No action for the
collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such
period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the
collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment.
(b) The period of prescription within which to collect shall be suspended for the time during
which:
1. The City Treasurer is legally prevented from collecting the tax;
2. The owner of the property or the person having legal interest therein requests for
reinvestigation and executes a waiver in writing before the expiration of the period within
which to collect; and
3. The owner of the property or the person having legal interest therein is out of the country
or otherwise cannot be located.
CHAPTER 7
Special Provisions
SECTION 58. Obligations of the City Government When Acquiring Delinquent Real Property. —
It shall be the obligation of the City government to pay the corresponding shares of the City School
Board and barangays based on total amount of taxes including interests thereon after deducting
therefrom the cost of publication and other related expenses of the City government-acquired
delinquent real property. AcICHD
SECTION 59. Sharing in the Costs of Assessment and Collection. — The City School Board
and the barangays shall share in the cost of collection of real property taxes. A ten percent (10%)
deduction from their respective share on the real property tax collection shall be retained by the City
government to accrue to the general fund as a special account to defray the cost of assessment and
collection of real property taxes.
SECTION 60. Comprehensive Real Property Tax Campaign. — The City government together
with the public school teachers and barangay of cials shall institute a comprehensive real property tax
campaign in order to institute tax compliance on the part of the taxpayers, lessen tax delinquencies and
increase revenues from realty taxes. To nance such activity, the City School Board and the barangays,
in addition to the provision provided for in Sec. 59 hereof, are enjoined to contribute in accordance with
the financial benefits they may derive from the imposition and collection of real property tax.
SECTION 61. Real Property Tax Reliefs. — The Sangguniang Panlungsod may grant tax reliefs,
upon recommendation of the City Mayor, to delinquent real property owners by condoning penalties
imposed upon real property tax delinquents and allowing installment payments on the basic real
property tax and the additional levy on real property for the Special Education Fund within three (3)
years upon effectivity of the ordinance therefor.
CHAPTER 8
Penal Provisions
SECTION 62. Omission of Real Property from Assessment Rolls and Other Acts. — (a) Any
of cer charged with the duty of assessing real property who willfully fails to assess, or who
intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or
who willfully or negligently underassessed any real property, or who intentionally violates or fails to
perform any duty imposed upon him by law relating to the assessment of real property shall be
punished by a ne of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand
Pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or
both such fine and imprisonment, at the discretion of the court.
(b) The same penalty shall be imposed upon any of cer charged with the duty of collecting
the tax due on real property who willfully or negligently fails to collect the tax and institute the
necessary proceedings for the collection of the same.
(c) Any other of cer required by law to perform the acts relating to the administration of the
real property tax or to assist the City Assessor or City Treasurer in such administration, who willfully
fails to discharge such duties shall upon conviction be punished by a ne of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of
not less than one (1) month nor more than six (6) months, or both such ne and imprisonment, at the
discretion of the court.
SECTION 63. Government Of cials Delaying Assessment of Real Property and Assessment
Appeals. — Any government of cial who intentionally and deliberately delays the assessment of real
property or the ling of any appeal against its assessment shall upon conviction be punished by a ne
of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or
by imprisonment of not less than one (1) month nor more than six (6) months, or both such ne and
imprisonment, at the discretion of the court.
SECTION 64. Failure to Dispose Delinquent Real Property at Public Auction. — The City
Treasurer who fails to dispose of delinquent real property at public auction in compliance with the
pertinent provisions of R.A. 7160 and any other City of cials whose acts hinder the prompt disposition
of delinquent real property at public auction shall, upon conviction be punished by a ne of not less than
One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment
of not less than one (1) month nor more than six (6) months, or both such ne and imprisonment, at the
SECTION 65. Prohibitions of the City Government Of cials in Acquiring Delinquent Real
Properties. — Any government of cial or employee directly or indirectly including his relatives up to
third degree of af nity or consanguinity shall be prohibited from acquiring delinquent real property in
public auction.
TITLE III
Tax on Business
CHAPTER 1
Tax on Business
SECTION 66. Imposition of Tax. — There is hereby imposed an annual tax on the following
persons, natural or juridical, who establish, operate, conduct or maintain their respective businesses
within the City of Caloocan at the rates prescribed hereunder:
1. On manufacturers, assemblers, repackers, processors, or manufacturers of any article of
commerce of whatever kind or nature, in accordance with the following schedule: TAIaHE
Gross Sales/Receipts for the Amount of Tax

Preceding Calendar Year per Annum
Less than P50,000.00 P1,361.00

P50,000.00 or more but less than 100,000.00 2,722.00
100,000.00 or more but less than 150,000.00 3,630.00
750,000.00 or more but less than 1,000,000.00 16,500.00
1,000,000.00 or more but less than 2,000,000.00 22,687.00
19,000,000.00 up to 20,000,000.00 82,940.00
P82,940.00 plus 27.5% of
Over P20,000,000.00
1%
in excess of
P20,000,000.00
2. O n wholesalers, distributors, or dealers of any article of commerce of whatever kind or

nature in accordance with the following schedule:

Gross Sales/Receipts
Preceding for the
Calendar Year Amount of Tax
per Annum
Less than P50,000.00 P1,089.00

1,000,000.00 up to 2,000,000.00 16,500.00
Over P2,000,000.00 P16,500.00 plus 33% of 1%
in excess of P2,000,000.00
3. On retailers of any article of commerce of whatever kind or nature in accordance with the
following schedule:
More than P50,000.00 but less than 75,000.00 P1,540.00

750,000.00 up to 1,000,000.00 14,850.00
Over P1,000,000.00 P14,850.00 plus 1% in
excess of P1,000,000.00
Retailers with gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less of the
preceding calendar year shall be exclusively taxed by the barangay where the business is located.
4. O n exporters, and on manufacturers, producers, wholesalers, distributors, dealers or
retailers of essential commodities at a rate of one-half (1/2) of the rates prescribed in paragraphs (1),
(2) and (3) of this Section.
(i) Essential commodities such as rice and corn; wheat or cassava flour, meat, dairy products,
locally manufactured, processed or preserved food, sugar, salt and other agricultural,
marine, and fresh water products, whether in their original state or not; cooking oil and gas;
laundry soap, detergents, and medicine; agricultural implements, equipment and post-
harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs;
poultry feeds, and other animal feeds; school supplies; and cement.
(ii) The term exporters shall refer to those who are principally engaged in the business of
exporting goods and merchandise, as well as manufacturers and producers whose goods
or products are both sold domestically and abroad. The amount of export sales shall be
excluded from the total sales and shall be subject only to one half (1/2) of the rates
prescribed above.
(iii) Those dealing in essential commodities shall separate their domestic sales and sales of
non-essential commodities to avail of the lower tax rates, otherwise, their gross sales or
receipts shall be assessed regularly and they shall pay the taxes as prescribed in
paragraphs (1), (2) and (3) of this Section.
5. On contractors, in accordance with the following schedule: cDHAES
Gross Receipts for the Amount of Tax

Less than P50,000.00 P907.00

1,000,000.00 up to 2,000,000.00 22,500.00
Over P2,000,000.00 P22,500.00 plus 1.125%
in excess of P2,000,000.00
(i) The term contractor includes persons, natural or juridical, not subject to professional tax,
whose activity consists essentially of the sale of all kinds of services for a fee regardless
of whether or not the performance of the service calls for the exercise or use of the
physical or mental faculties of such contractor or his employees.
(ii) The enumeration of contractors under Sec. 131 (h), R.A. 7160 is adopted except those
which are specifically and separately taxed under this Code.
6. Lessors or sub-lessors of real estates including improvements thereon shall pay the tax in
accordance with the following schedule:
Non-Residential Residential
Less than P20,000.00 P330.00 P103.00

P20,000.00 or more but less than 30,000.00 660.00 310.00
30,000.00 or more but less than 40,000.00 935.00 880.00
40,000.00 or more but less than 50,000.00 1,100.00 1,032.00
900,000.00 up to 1,000,000.00 12,870.00 10,747.00
Over P1,000,000.00
(i) Non-residential P12,870.00 plus 1.21% in
excess of P1,000,000.00
(ii) Residential P10,747.00 plus 1.19% in
excess of P1,000,000.00
7. Owners or operators of restaurants, refreshment parlors and those offering meals and
food services to customers shall pay the tax at a rate of one percent plus thirty percent of one percent
(1% + 30% of 1%) on the gross receipts or sales of the preceding calendar year.
8. O n banks, lending investors, pawnshops, insurance companies and other nancial
institutions at a rate of twenty-seven percent of one percent (27% of 1%) on the gross receipts of the
preceding calendar year derived from interest, commissions, and discounts from lending activities,
income from nancial leasing, dividends, rentals on property and pro t from exchange or sale of
property and insurance premiums.
9. Owners or operators of memorial parks and industrial estates including their facilities at a
rate of one percent (1%) on the gross receipts or sales of the preceding calendar year.
10. Owners or operators of privately-owned public markets and shopping centers shall pay
the tax at a rate of two percent (2%) on the gross receipts of the preceding calendar year.
11. Owners or operators of motels and other places offering similar facilities and services
shall pay the tax at a rate of one and one-eighth percent (1.125%) on the gross receipts of the
preceding calendar year.
12. Owners or operators of funeral parlors and burial services shall pay the tax at a rate of
one and one-eighth percent (1.125%) on the gross receipts or sales of the preceding calendar year.
13. Owners or operators of sauna baths, massage parlors and similar establishments shall
pay the tax at a rate of one and one-eight percent (1.125%) on the gross receipts of the preceding
calendar year.
14. On construction, general engineering, and general building contractors shall pay the tax at
a rate of one and one-eighth percent (1.125%) on the gross receipts or sales of the preceding calendar
year.
15. Owners or operators of places of amusement and recreation shall pay the tax based on
the gross receipts or sales of the preceding calendar year in accordance with the following tax rate
schedule:
(i) For family entertainment such as theaters, cinemas, circuses, resorts, internet cafes and
other similar establishments — 1%
(ii) For sports and recreation such as bowling alleys, billiard halls, golf courses, race tracks,
electronic/computer game centers, and other similar establishments — 2%
(iii) For fun and pleasure such as night clubs, cabarets, bars, beer houses, music lounges,
KTVs, and other similar establishments — 3%
Provided, that the gross receipts or sales from admission fees and similar charges subject to
amusement tax on admission fees under this Code shall be deducted from the gross receipts or sales
subject to tax on business. ASEcHI
16. Owners or operators of community antennae television systems (cable tvs) shall pay the
tax at a rate of one and one-eighth percent (1.125%) on the gross receipts or sales of the preceding
calendar year.
17. Owners or operators of computer rentals, computer based services, fax services,
electronic copying, printing and internet services shall pay the tax at a rate of fty percent of one
percent (50% of 1%) on the gross receipts of the preceding calendar year.
18. Owners or operators of gasoline stations and dealers of petroleum products shall pay
the tax at the rate of fty percent of one percent (50% of 1%) on the gross receipts or sales from oil,
gasoline and other petroleum products, including tires, batteries and accessories as well as other
services rendered by said establishments for the preceding calendar year.
19. Owners or operators of artesian well, deep well, water processing, retailing, distributing
and re lling stations shall pay the tax at the rate of seventy- ve percent of one percent (75% of 1%) on
their gross receipts or sales for the preceding calendar year.
20. Owners or operators of schools, colleges and universities shall pay the tax at the rate of
twenty- ve percent of one percent (25% of 1%) on the gross receipts for the preceding calendar year,
except government-owned, non-stock and non-profit institutions.
21. Owners or operators of hospitals and other medical institutions shall pay the tax at the
rate of twenty- ve percent of one percent (25% of 1%) on the gross receipts for the preceding calendar
year.
22. On any business not speci cally mentioned in the preceding paragraphs and other
sections of this Code but operating within the territorial jurisdiction of Caloocan City shall pay the tax at
the rate of three percent (3%) on the gross receipts or sales of the preceding calendar year.
CHAPTER 2
Situs of the Tax
SECTION 67. Situs of the Tax. — (a) Business establishments principally based in Caloocan
City with factories, assembly plants, plantations, farms and project of ces outside the city; and in the
same vein factories, assembly plants, plantations, farms and project of ces found in Caloocan City with
principal of ces elsewhere, shall be subjected to the following sales allocation pursuant to Sec. 150 of
R.A. 7160, Art. 243 of A.O. 270, and DOF Local Finance Circular Nos. 1, 2, & 3 s. 1993, and No. 3-95.
1. All sales or receipts from goods and services made by any business establishment whose
principal of ce is located in the City of Caloocan, without any branch, sales of ce, factory
warehouse, project of ce, plantation or farm elsewhere, shall be recorded in the principal
office and the tax payable to the city.
2. All sales or receipts from goods and services made in a branch, sales of ce, or
warehouses located within the territorial jurisdiction of Caloocan City shall be recorded in
said branch sales office, or warehouse and the tax thereon payable to the city.
3. All sales or receipts from goods and services produced from a factory, assembly plant of
project of ce located within the territorial jurisdiction of Caloocan City and recorded in the
principal of ce located outside the city shall be taxable by the city in an amount equivalent
to seventy percent (70%) of the taxes due on said sales or receipts. The remaining thirty
percent (30%) may be paid in the city or municipality where the principal office is located.
4. In cases where the manufacture or production of goods and services is not entirely done in
the factory, assembly plant or project of ce within the territorial jurisdiction of Caloocan
City but also in another factory, assembly plant, project of ce, plantation, or farm located
in another city or municipality, the tax due on the seventy percent (70%) sales allocation
shall be prorated with the other city or municipality in proportion to their respective
volumes of production during the period for which the tax is due.
5. In cases where the factory is located within the city but the plantation is located in another
locality, the tax due on the seventy percent (70%) sales allocation shall be divided as
follows:
(i) Sixty percent (60%) to Caloocan City; and
(ii) Forty percent (40%) to the city or municipality where the plantation is located.
6. In the case of manufacturers or producers who engage the services of an independent
contractor to produce or manufacture some of their products, the rules on sales allocation
and payment of tax shall apply except that the factory, assembly plant, or warehouse of the
contractor utilized for the production and storage of the manufacturer's products shall be
considered as the factory, assembly plant, or warehouse of the manufacturer.
7. For sales made by route trucks, vans or vehicles in the city where a manufacturer, producer,
wholesaler, retailer or dealer has a branch, sales of ce, or warehouse in Caloocan City, the
sales shall be recorded in such branch, sales of ce, or warehouse and the tax due thereon
paid to the city; otherwise, such route sales shall have no tax liability to Caloocan City.
8. On construction projects:
(i) The project site of any construction in Caloocan City undertaken by contract shall be
considered as project of ce. It is equivalent to the factory of a manufacturer and the
situs of the tax and sales allocation above shall apply. In the case of contractor
whose main of ce is located outside of Caloocan City, the business tax shall be paid
immediately after the completion of the project.
(ii) In the case of overseas construction projects, the contractor shall declare
separately the gross receipts realized therefrom, which shall not be subject to the
business tax.
(iii) In the case of pre-fabricated works which are paid for in accepted freely
convertible foreign currency with attendant installation work outside the Philippines,
the gross receipts realized therefrom shall be subject only to one-half (1/2) of the
rate prescribed for in Sec. 66 (5) of this Code.
9. Gross receipts on the lease of real properties found within the territorial jurisdiction of
Caloocan City shall be subject to business tax as provided in this Code regardless of
where the lessors business office is located.
(b) The gross receipts derived from transactions led and negotiated in the branch of a bank
or nancial institution operating in Caloocan City shall be recorded and taxed in this city regardless of
the final approving authority in line with the provisions of the DOF Circular No. 1-93.
CHAPTER 3
Administrative Provisions
SECTION 68. Newly Operated Business. — (a) For a newly-started business covered in this
Title, the initial tax payment shall be twenty percent of one percent (20% of 1%) of the capital
investment but not more than Ten Thousand Pesos (P10,000.00) which shall be credited as tax
payment for the succeeding year.
(b) Thereafter, the tax shall be based on the gross sales or receipts for the preceding
calendar year as provided in the pertinent schedule.
SECTION 69. Retirement of Business. — (a) Any person who discontinues or closes his
business operation shall within twenty (20) days upon closure of the business apply for the retirement
with the Business Permits and Licensing Of ce and surrender his permit to the City Mayor in a
prescribed form.
(b) No business may be retired or terminated unless all the taxes due are paid. A sworn
statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and
the corresponding taxes shall be collected. cSaATC
(c) Failure to retire the business and surrender the business permit within the prescribed
period shall subject the taxpayer to a twenty-five percent (25%) surcharge of his business tax liabilities.
SECTION 70. Related or Combined Businesses. — (a) The conduct of operation of two or
more related businesses provided in this Title by any one person, natural or juridical, shall require the
issuance of a separate permit to each business. The taxes imposed under this Title shall be payable for
every separate or distinct establishment and one line of business does not become exempt by being
conducted with some other business for which such tax has been paid.
(b) Where a person conducts or operates two (2) or more businesses which are subject to
the same rate of tax, the tax may be computed on the combined total gross sales or receipts of the
said two (2) or more related businesses.
(c) Where a person conducts or operates two (2) or more businesses which are subject to
different rates of tax, the gross sales or receipts of each business shall be separately reported for the
purpose of computing the tax due from each business.
SECTION 71. Death of Business Permittee. — When any individual paying a business permit
dies and the business is continued by a person interested in his estate, no additional payment shall be
required for the remainder of the term for which the permit was paid.
SECTION 72. Posting of Business Permit and Of cial Receipts. — Any person who shall
establish or operate any business activity within the City of Caloocan, shall rst obtain the necessary
business permit from the City Mayor and shall pay the necessary business permit fees and other
regulatory fees and charges imposed in this Code. The original copy of the business permit and of cial
receipts for the conduct of a business or undertaking shall be conspicuously posted in plain view at the
place where the business or undertaking is conducted. If he has no xed place of business or of ce, he
shall keep the official receipt or copy thereof in his possession.
SECTION 73. Issuance of Sales Invoices or Receipts. — (a) All persons subject to the tax on
business under this Code shall issue sales or commercial invoices or receipts in accordance with the
requirements of the Bureau of Internal Revenue.
(b) Non-issuance of sales invoices or receipts shall be penalized by revocation of business
permit.
SECTION 74. Time of Payment. — (a) Tax on business based on the preceding year gross
receipts or sales shall accrue on the rst (1st) day of January of each year and payable within the rst
twenty (20) days of each quarter. A ten percent (10%) discount shall be given to those who opt to pay
the full amount of tax due for the current year within the first twenty (20) days of January.
(b) Payments made by the City government to any supplier or contractor shall be deducted
among other withholding taxes, equivalent amount of applicable taxes due to the city. Such taxes
withheld and collected for the City may be deposited as a special account in the general fund for
appropriation and obligation the year they become due. Businesses without plant, warehouse, sales
office, branch or principal office in the city shall be exempt from this requirement.
SECTION 75. Assessment and Collection of Tax on Business by the City Treasurer. — The tax
on business imposed under this Code shall be assessed and collected by the City Treasurer. With the
approval of the City Mayor and sangguniang barangay concerned, he may deputize the barangay
treasurer to collect business taxes, provided the city government shall pay the bond premiums required
for the purpose.
SECTION 76. Surcharges and Interests on Unpaid Business Taxes. — There is hereby
imposed a surcharge of twenty- ve percent (25%) of the amount of business taxes not paid on time
and an interest of two percent (2%) per month of unpaid tax on business including surcharges, until
such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof
exceeds thirty-six (36) months.
TITLE IV
Miscellaneous Taxes
CHAPTER 1
Tax on Transfer of Real Property Ownership
SECTION 77. Imposition of Tax. — (a) There is hereby imposed a tax on the sale, donation,
barter, or any other mode of transferring ownership of or title to real property at the rate of eighty two
and a half percent of one percent (82.5% of 1%) of the total consideration involved in the acquisition of
the property or of the current fair market value of the property, whichever is higher.
(b) In the case of land, the fair market value of the transferred real property shall be based on
the schedule of land values adopted by the Sangguniang Panlungsod for real property tax purposes or
the latest zonal valuation of the Bureau of Internal Revenue or total consideration based on the
acquisition of the property, whichever is higher.
(c) In the case of buildings and other improvements, the schedule of unit construction cost
approved by the Sangguniang Panlungsod, less depreciation, shall be the basis of computing the fair
market value of the said property.
(d) The coverage of the tax includes any transfer of ownership or title of real properties such
as lands, buildings and improvements, whether taxable or exempt from the real property tax imposed in
Title II of this Code. cHDAIS
(e) The Registrar of Deeds in the City shall, before registering any deed, require the
presentation of evidence of payment of this tax. The City Assessor shall likewise make the same
requirement before cancelling an old tax declaration and issuing a new one in place thereof.
SECTION 78. Time of Payment. — (a) It shall be the duty of the seller, donor or transferor, to
pay the tax herein imposed within sixty (60) days from the date of the execution of the deed.
(b) In the case of properties subject to inheritance, it shall be the duty of the executor or
administrator of the property to pay the tax herein imposed within sixty (60) days from the date of the
property owner's death.
(c) In the case of foreclosed real properties, the transfer tax shall be paid by the new owner
within sixty (60) days after the lapse of the one (1) year redemption period.
SECTION 79. Noti cation of Transfer of Real Property Ownership. — Notaries public and real
property owners shall furnish the City Treasurer and the City Assessor with a copy of any deed
transferring ownership or any title to any real property within thirty (30) days from the date of
notarization.
CHAPTER 2
Professional Tax
SECTION 80. Imposition of Tax. — There is hereby imposed an annual professional tax of
Three Hundred Thirty Pesos (P330.00) on each person engaged in the exercise or practice of his
profession requiring government examination within the territorial jurisdiction of Caloocan City. The
following professionals shall be subject to the tax:
Accountants, aeronautical engineers, agricultural engineers, architects, chemical engineers,
chemists, civil engineers, criminologists, custom brokers, dentists, dietitians, electrical engineers,
electronics and communications engineers, environmental planners, foresters, geodetic engineers,
interior designers, insurance brokers, landscape architects, lawyers, librarians, marine deck of cers,
marine engineers, marine engine of cers, master electricians, master plumbers, mechanical engineers,
medical practitioners, medical technologists, midwives, mining engineers, naval architects, nurses,
nutritionists, optometrists, pharmacists, physical therapists, professional teachers, radiologic
technologists, real estate brokers, sanitary engineers, social workers, veterinarians, x-ray technologists,
and other professionals licensed by the Professional Regulation Commission, Supreme Court and other
national government agencies.
SECTION 81. Payment of Tax and Practice of Profession. — (a) Every person legally
authorized to practice his profession shall pay the tax to the City Treasurer if he practices his
profession or maintains his of ce within the territorial jurisdiction of Caloocan City. Provided, however,
that if he practices his profession in the City but maintains his of ce outside the City, then he shall pay
the tax to the province or city where his office is located.
(b) The professional tax shall be payable annually on or before the thirty rst (31st) day of
January of each year. Any person rst beginning to practice a profession after the month of January
must, however, pay the full tax before engaging therein. A line of profession does not become exempt
even if conducted with some other professions for which the tax has been paid. Professionals
exclusively employed in the government shall be exempt from the payment of this tax.
(c) Any individual or corporation within the territorial jurisdiction of Caloocan City employing
a person subject to professional tax shall require such person the payment of his professional tax
before employment and annually thereafter.
(d) Any person subject to professional tax shall write in deeds, receipts, prescriptions,
reports, books of account, plans and designs, surveys and maps, as the case may be, the of cial receipt
number issued to him by the city government in payment of professional tax.
CHAPTER 3
Annual Fixed Tax on Delivery and Service Motor Vehicles
SECTION 82. Imposition of Tax. — (a) There is hereby imposed an annual xed tax on any
motor vehicle used in the delivery or distribution of any product or for servicing business customers
within Caloocan City in accordance with the following schedule:
Two-wheels P100.00
Three-wheels 300.00
Four-wheels 500.00
More than four-wheels 750.00
(b) Delivery and service motor vehicles of business establishments given business permit in
Caloocan City shall only be subject to fifty percent (50%) of the above rates.
SECTION 83. Payment of Tax. — The tax shall be paid annually within the rst twenty (20)
days of January. In case of a newly started business, or newly-acquired motor vehicle, the owner or
operator of the same shall pay the tax before the motor vehicle is allowed to operate in the city roads.
ISHCcT
SECTION 84. Administrative Provision. — (a) Upon application and payment of the tax on
delivery and service motor vehicle, a sticker supplied by the city shall be issued to be displayed
conspicuously at the windshield of the said vehicle. For motorcycles and tricycles, the sticker shall be
posted at the left side of fuel tank.
(b) No motor vehicle intended for business delivery or service shall be allowed to be used
within the territorial jurisdiction of Caloocan City without a valid sticker issued for the purpose.
(c) The Department of Public Safety and Traf c Management shall implement the provisions
of this Chapter.
CHAPTER 4
Tax on Printing and Publication Business
SECTION 85. Imposition of Tax. — There is hereby imposed a tax at the rate of eighty two and
a half percent of one percent (82.5% of 1%) based on annual gross receipts or sales for the preceding
calendar year derived from the operation of business of printing or publication of:
1. Any book, newspaper, magazine, review, or bulletin; and
2. Cards, posters, leaflets, handbills, certificates, pamphlets and others of similar nature.
SECTION 86. Exemption from Tax. — The receipts from the printing and/or publishing of
books or other reading materials prescribed by the Department of Education as school texts or
references for which a separate record shall be kept, shall not be included in the gross receipts or sales
subject to the tax herein imposed. For this purpose, the taxpayer shall submit a copy of the evaluation
of the Instructional Materials Council Secretariat on said books or reading materials applied for
exemption from tax.
SECTION 87. Payment of Tax. — The tax shall be paid to the City Treasurer on or before the
twentieth (20th) day of January of each year.
CHAPTER 5
Franchise Tax
SECTION 88. Restatement of Franchise Tax. — Chapter 1 (Franchise Tax) of Ordinance No.
0368 s. 2003 and all its sections is restated as Chapter 5 with new section numbers as presented in
this Code.
SECTION 89. Imposition of Tax. — Notwithstanding any exemption granted by any law or
other special law there is hereby imposed, pursuant to Sec. 137, R.A. 7160, a tax on businesses enjoying
a franchise granted by the government operating within the territorial jurisdiction of Caloocan City at
the rate of eighty two and a half percent of one percent (82.5% of 1%) of the gross receipts or sales of
the preceding calendar year.
SECTION 90. Coverage. — The following businesses operating within the territorial
jurisdiction of Caloocan City under a franchise or special privilege are covered to pay franchise tax:
1. All businesses enjoying a franchise either granted by the Congress of the Philippines,
national franchising of ces, Metropolitan Manila Development Authority, Sangguniang
Panlungsod of Caloocan City or any local government unit when operating within the
territorial jurisdiction of Caloocan City;
2. All government-owned or -controlled corporations given franchise to engage in public
utility and public service;
3. Any activity which the City government is authorized by law to provide, establish, maintain,
operate or grant establishments in operation thereof through franchise to private persons
such as but not limited to communication and transportation facilities, pay parking spaces,
public transportation terminals, stalled vehicles towing and impounding services, toll
roads, city pounds, slaughterhouses, livestock markets, public markets, talipapa, electric
supply generation and distribution, public cemeteries, crematoriums, sewerage system,
waste collection and disposal and other similar public utility; and
4. Any authorized gaming activity.
SECTION 91. Establishment and Maintenance of a Branch or Sales Of ce. — All franchise
holders operating within the territorial jurisdiction of Caloocan City shall establish and maintain their
respective branches or sales of ces to record all gross receipts or sales derived from their operation in
the city; otherwise their business permits and other regulatory permits shall be denied for non-
compliance of the provisions of this Chapter. All sales, receipts, and income derived in the city shall be
recorded in the said office and shall be subject to franchise tax as provided herein.
SECTION 92. Required Documents to Operate. — No franchise holder shall operate his
business within the territorial jurisdiction of Caloocan City without a valid business and other regulatory
permits. For this purpose, the franchise holder shall le an application with the Of ce of the City Mayor
and attaching with it the following documents and information:
1. Copy of the document granting franchise or special privilege;
2. Certificate of registration and/or incorporation from appropriate government agencies;
3. Current year plan of operation in the city;
4. Immediately preceding year's gross receipts or sales from operation in the city; and CAacTH

5. Other information as may be required.
SECTION 93. Exemption from Tax. — The franchise tax herein imposed shall not apply to
holders of certificates of public convenience for the operation of public utility vehicles.
SECTION 94. For Newly-Started Business with a Franchise. — (a) For a newly-started
business, the initial tax payment shall be twenty percent of one percent (20% of 1%) of the capital
investment but not more than Ten Thousand Pesos (P10,000.00) and which shall be credited as tax
payment for the succeeding year.
(b) Thereafter, the tax shall be based on the gross sales or receipts for the preceding
calendar year as provided in the pertinent schedule.
SECTION 95. Time of Payment. — Tax on businesses enjoying a franchise shall accrue on the
rst (1st) day of January of each year and payable within the rst twenty (20) days of each quarter. A
discount of ten percent (10%) shall be given when the entire tax due is paid within the rst twenty (20)
days of January.
CHAPTER 6
Amusement Tax on Admission Fees
SECTION 96. Imposition of Tax. — (a) There is hereby imposed an amusement tax to be
collected from the proprietors, lessees, or operators of theaters, entertainment houses, circuses,
cockpits, gymnasia, sports arena, resorts and other places of amusement and recreation at the rate of
thirty percent (30%) of the gross receipts or sales derived from admission fees.
(b) Cinemas/moviehouses shall be charged at the rate of fteen percent (15%) of the gross
receipts or sales derived from admission fees.
SECTION 97. Exemptions. — The holding of operas, concerts, dramas, recitals, painting and
art exhibitions, ower shows, musical programs, literary and oratorical presentations, except pop, rock
and similar concerts shall be exempt from the payment of the amusement tax imposed in the preceding
section.
SECTION 98. Admission Tickets. — The proprietor, lessee or operator of amusement place
where fees are required to be paid for admission, shall apply for printing of admission tickets with the
Of ce of the City Mayor. The tickets shall be printed by a duly accredited printer of the National Printing
Of ce or by the City Government of Caloocan. The tickets shall be serially numbered and shall indicate
the name and address of the amusement place, name and address of the printer, the admission fee and
the amount of tax. The serial number must be printed on both ends of tickets such that when divided
into two (2) upon being presented for admission, the serial number shall appear on both ends.
SECTION 99. Registration of Admission Tickets. — The proprietors, lessees or operators of
amusement and recreation places shall register their admission tickets to the Of ce of the City Mayor
before selling the same to the public. The proprietors, lessees or operators of the place of amusement
shall keep a true and correct record of inventory of tickets, indicating the total number of registered
tickets and the serial number of tickets sold from day to day.
SECTION 100. Manner of Disposing the Admission Tickets. — The gate keepers shall drop
one-half (1/2) of the torn ticket in a locked transparent box and the other half should be returned to the
customer. The box shall only be opened in the presence of duly authorized representatives from the
Office of the City Mayor. Under no circumstances shall the recycling of tickets be allowed. Any operator,
owner or lessor of amusement and recreation places found to have recycled or re-used tickets shall be
subject to the penalties prescribed under this Code.
SECTION 101. Authority to Inspect. — The City Treasurer, the City Mayor or their authorized
representatives shall be allowed to monitor the sale of admission tickets, to inspect dispensing of
ticket or to verify whether the tickets are registered or not. They are also authorized to con scate any
unregistered and/or recycled tickets.
SECTION 102. Other Entertainment Places. — Entertainment and recreation places which do
not issue admission tickets but require admission fees from their customers shall be charged the same
tax rate based on their gross receipts or sales on admission fees. For this purpose, the de nition of
admission fees issued by the BIR Regulations No. 14-67 is hereby adopted, whereby any amount paid
for entrance, seats, tables, and other similar accommodations including charges for the use of facilities
are considered admission fees regardless of whether an admission ticket is issued or not.

SECTION 103. Time of Payment. — The proprietors, lessees or operators of amusement and
recreation places shall submit a monthly report on the number of tickets sold, their serial numbers and
the number of tickets which remained unsold during the month and pay the corresponding amusement
tax due thereon to the City Treasurer within the rst twenty (20) days of the following month. Those not
issuing admission tickets shall submit a sworn statement of their gross receipts or sales on admission
fees within the same period prescribed and pay the corresponding taxes. In case of itinerant operators
of amusement and recreation places such as circuses and local ferias, the tax herein prescribed shall
be paid immediately after the last day of operation to the City Treasurer based on the gross receipt or
sales on admission fees issued.
CHAPTER 7
Community Tax
SECTION 104. Imposition of Tax. — There is hereby imposed a community tax on persons,
whether natural or juridical, in accordance with the provisions of this Chapter. IAETDc
SECTION 105. Individuals Liable to Community Tax. — (a) The following persons residing
Caloocan City are liable to community tax:
1. Eighteen (18) years of age, or over;
2. Have been regularly employed on a wage or salary basis for at least thirty (30) consecutive
working days during any calendar year;
3. Engaged in business or occupation;
4. Own real property; or
5. Required by law to file an income tax return.
(b) They shall pay an annual community tax of Five Pesos and Fifty Centavos (P5.50) and an
annual additional tax of One Peso and Ten Centavos (P1.10) for every One Thousand Pesos (P1,000.00)
of income regardless of whether from business, exercise of profession or from property which in no
case shall exceed Five Thousand Pesos (P5,000.00).
(c) In the case of husband and wife, the additional tax herein imposed shall be based on the
total gross receipts or earnings derived by them.
SECTION 106. Juridical Persons Liable to Community Tax. — Every juridical person with
principal of ce in Caloocan City shall pay an annual community tax of Five Hundred Fifty Pesos
(P550.00) and an annual additional tax, which shall not exceed Ten Thousand Pesos (P10,000.00) in
accordance with the following schedule:
1. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned
by such juridical person during the preceding year based on the local assessor's valuation
where the real property is situated — Two Pesos and Twenty Centavos (P2.20); and
2. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings during the
preceding year — Two Pesos and Twenty Centavos (P2.20).
SECTION 107. Time of Payment. — The community tax shall accrue on the rst (1st) day of
January of each year which shall be paid not later than the last day of February of the same year.
SECTION 108. Community Tax Certi cate. — A community tax certi cate shall be issued to
every person or corporation upon payment of the community tax. However, a community tax certi cate
may be issued to any person or corporation not subject to the community tax upon payment of Five
Pesos (P5.00).
SECTION 109. Presentation of Community Tax Certi cate. — (a) The following occasions
require the presentation of community tax certificate by an individual pursuant to Sec. 156, R.A. 7160:
1. Acknowledges any document before a notary public;
2. Takes the oath of office upon election or appointment to any position in the government;
3. Receives any license, certificate, or permit from any public authority;
4. Pays any tax or fee to the government;
5. Receives any money from public fund;
6. Transacts other government or public official business; or
7. Receives any salary or wage from any person or corporation.
(b) When, through its duly authorized of cers, any corporation subject to the community tax
receives any license, certi cate, or permit from any public authority, pays any tax or fee, receives money
from public funds, or transacts other of cial business, it shall be the duty of the public of cial with
whom such transaction is made or business is done, to require such corporation to exhibit the
community tax certificate.
SECTION 110. Supply of Blank Forms of the Community Tax Certi cates to Barangay
Treasurers. — (a) The City Treasurer shall provide the blank forms of the community tax certi cates to
the barangay treasurers who are deputized and bonded accordingly to collect community tax.
(b) The deputized barangay treasurers shall collect the community tax both from individuals
and juridical persons residing or with principal offices within their respective barangays.
(c) Barangay treasurers shall remit their community tax collections within ve (5) days of the
succeeding month; failure to comply will subject them to a penalty as provided for in this Code.
SECTION 111. Distribution of Proceeds. — The proceeds of the community tax directly
collected by the City Treasurer shall accrue entirely to the city. However, proceeds of the community tax
collected through the barangay treasurers shall be apportioned as follows:
1. Fifty percent (50%) shall accrue to the city; and
2. Fifty percent (50%) shall accrue to the barangay where the tax is collected.
SECTION 112. Automatic Release of Barangay Share. — The share of the barangays from the
community tax collected by the barangay treasurers shall be released to the barangay concerned
without the need for further action. As such, the share of the barangays shall automatically be
appropriated and the funds for the purpose shall be taken from the collection of the community tax. DcHSEa
CHAPTER 8
Tax on Transportation Business
SECTION 113. Imposition of Tax. — (a) Operators of motor vehicles for hire based in
Caloocan City shall pay an annual fixed tax for every motor vehicle based on the following schedule:
1. Buses, cargo trucks and vans — P400.00
2. Taxis — 200.00
3. Jeepneys — 100.00
4. Other vehicles for hire excluding motorized tricycles and pedicabs — 100.00
(b) No owner or operator of motor vehicles for hire shall be allowed to establish their garage
and terminals in the city unless the corresponding tax imposed herein has been paid.
SECTION 114. Payment of Tax. — (a) Owners and operators of motor vehicles for hire shall
pay the corresponding tax within the rst twenty (20) days of January to the City Treasurer upon the
issuance of an order of payment by the Department of Public Safety and Traf c Management. A newly-
started business shall pay the tax within one (1) month from the start of business operation.
(b) Upon payment of the tax due, windshield stickers shall be issued for free. Replacement of
lost or mutilated stickers shall be charged One Hundred Pesos (P100.00) per sticker.
CHAPTER 9
Tax on Subdivisions and Housing Projects
SECTION 115. Imposition of Tax. — (a) Owners, operators or developers of subdivisions and
housing projects shall pay an annual tax based on the following schedule:
1. On subdivisions, Two Pesos per square meter (P2.00/sq.m.) of the remaining saleable lots
titled in their names.
2. On housing projects, Five Pesos per square meter (P5.00/sq.m.) of oor area of the
remaining saleable units titled in their names.
(b) Lands devoted for roads, alleys, open spaces, and spaces devoted for common use shall
be taxed one-fourth (1/4) of the above rate. In the absence of any record delineating particular roads,
alleys and open spaces, the computation for land allocation deemed devoted for common use is as
follows:
Lots or Dwelling Units Per Hectare Percentage of Spaces
Devoted for Common
Use
20 and below 3.5%

21-65 7.0%
66-100 9.0%
(c) In the case of tenements, condominiums and similar housing projects, spaces and
facilities for common use under communal ownership shall be taxed one-fourth (1/4) of the above rate.
SECTION 116. Payment of Tax. — The tax shall be paid to the City Treasurer within the rst
twenty (20) days of January of each year.
SECTION 117. Submission of List of Lot Buyers or Owners. — The owner, operator or
developer of subdivisions and housing projects shall submit to the City Treasurer the lists of names of
lot and housing unit buyers or owners within the first (1st) twenty (20) days of January of each year.
CHAPTER 10
Tax on Signs, Signboards and Advertisement
SECTION 118. Imposition of Tax. — (a) There is hereby imposed a tax on signs, signboards,
billboards or advertisements at the rates prescribed hereunder:
1. Billboards or signboards for advertisements of business, per square foot (sq. ft.), per year:
(i) Single faced — P30.00
(ii) Double faced — 60.00
(iii) Movable multi-faced — 100.00
(iv) When using electric or neon lights, per sq. ft., per year, in addition to the above —
30.00
2. Billboards or signs for professionals, per sq. ft., per year — 24.00
3. Billboards, signs or advertisements for business and professions, painted on any building
or structure or otherwise separated or detached therefrom, per sq. ft., per year — 27.00
4. Advertisement by means of placards, per unit, per month — 5.00
5. Advertisements for business or profession shown in movie houses or theaters, payable by
owners of movie houses, per showing — 50.00
6. Outdoor advertisements of movie films and shows, per display, per day — 100.00
(b) Advertisements displayed and replaced regularly within a year shall pay the applicable
rates above before installation and display of new advertisements.
(c) The tax imposed shall be paid by the owner or operator of the business establishment
being advertised, by the advertising agency which handled the advertising thereof, or by the owner or
operator of the facilities where the advertising is displayed, whomever is the one applying permit
therefor. SCaITA
(d) Signs, signboards and billboards at the place where the business is located and operated
shall be exempt from paying any of the above tax; provided however, that businesses without signs or
signboards indicating business names and products may be penalized by revocation of business
permits for having failed to put up business signs within a month after of cial notice for the purpose
has been issued by the Business Permits and Licensing Office.
SECTION 119. Time of Payment. — (a) The tax imposed in this Chapter shall be paid to the
City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed.
(b) Advertisements displayed and replaced regularly within a year shall pay the applicable
rates above before installation and display of new advertisements.
SECTION 120. Outdoor Advertisements. — (a) Before any outdoor advertisement of one
meter by one meter (1 m. x 1 m.) and above in size may be installed, erected or displayed, a permit shall
be secured from the Office of the City Mayor through the Business Permits and Licensing Office.

(b) No free standing outdoor advertisement may be installed without rst securing a permit
from the City Building Official.
(c) The plan or design of the advertisement shall be submitted for evaluation to the Cultural
Affairs and Tourism Services.
(d) All advertisements found to be against public safety or morals, or without valid permits
shall be dismantled or removed by the Department of Public Safety and Traf c Management after ten
(10) days from receipt of notice from the Of ce of the City Mayor, the expenses of which shall be
charged against the owner of the structure.
TITLE V
Regulatory Fees
CHAPTER 1
Business Permit Fees
SECTION 121. Imposition of Business Permit Fees. — (a) Any person who shall establish, or
operate or conduct any business within the City shall be required to secure a business permit and pay
the corresponding fee therefor.
(b) The following permit fees shall be collected for the issuance of a business permit to
operate a business within the City.
Fixed Rate/ Rate/Area
Annual Person Occupied
Fee Employed in m2
1. Manufacturers, assemblers, repackers, processors,

or producers of any good or article of commerce of
whatever kind or nature:
(i) Essential P2,000.00 P2.00 P2.00
(ii) Non-essential 4,000.00 4.00 4.00
(iii) Hazardous 10,000.00 10.00 10.00
2. Wholesalers, distributors, or dealers in any article
of commerce of whatever kind or nature 3,000.00 2.00 2.00
3. Retailers in any article of commerce:
a) Shopping centers, drugstores, hardwares
and the like 2,000.00 2.00 2.00
b) Sari-sari stores, public markets stallholders,
ambulant vendors and other marginal retailers 500.00 - -
4. Exporters 2,000.00 2.00 2.00
5. Contractors, except those enumerated in Item 14 2,000.00 3.00 3.00
6. Lessors or sub-lessors of real estates:
a) Residential 1,000.00 2.00 2.00
b) Non-residential 2,000.00 2.00 2.00
7. Food services
a) Franchised food outlets 2,000.00 3.00 3.00
b) Restaurants, refreshment parlors and those
offering meals and food services to customers 1,500.00 2.00 2.00
c) Carinderias, turo-turo and similar small food
catering services 500.00 1.00 1.00
8. Banks, lending investors, pawnshops, insurance
companies and other financial institutions 5,000.00 5.00 5.00
9. Memorial parks and industrial estates including
their facilities 5,000.00 5.00 0.50
10. Privately-owned public markets and shopping centers 2,000.00 2.00 2.00
11. Motels and other places offering similar facilities
and services 5,000.00 5.00 2.00

12. Funeral parlors and burial services 10,000.00 10.00 10.00
13. Sauna baths, massage parlors and similar
establishments 10,000.00 10.00 10.00
14. Construction, general engineering, and general
building contractors 3,000.00 2.00 2.00
15. Places of amusement and recreation:
a) For family entertainment such as theaters,
cinemas, circuses, resorts, internet cafes
and other similar establishments 2,000.00 2.00 2.00
b) For sports and recreation such as bowling
alleys, billiard halls, golf courses, race tracks,
electronic/computer game centers, and other
similar establishments 3,000.00 3.00 3.00
c) For fun and pleasure such as night clubs,
cabarets, bars, beer houses, music lounges,
KTVs, and other similar establishments 10,000.00 10.00 10.00
16. Community antennae television systems (cable tvs) 5,000.00 5.00 5.00
17. Computer rentals, printing and internet services 2,000.00 2.00 2.00
18. Gasoline stations and dealers of petroleum products 5,000.00 5.00 5.00
19. Water refilling stations 5,000.00 5.00 5.00
20. Schools, colleges and universities 5,000.00 2.00 2.00
21. Hospitals and other medical institutions 5,000.00 2.00 2.00
22. Other businesses not specifically mentioned above 2,500.00 3.00 3.00
(c) The number of persons employed as the rst variable in the determination of fees for
business permit shall mean the number of regular employees or workers, whether permanent or
contractual, needed to operate the business. For the second variable which is the area occupied means
the oor area utilized for the conduct of business including open spaces that are actually and
exclusively used to meet the needs of the business. aTHCSE
SECTION 122. Payment of Fees. — Business permit fees prescribed under this Chapter shall
be paid to the City Treasurer before any business can be lawfully commenced or pursued. In the
ensuing year, payment of the annual permit fees shall be made on or before the twentieth (20th) day of
January of each year.
SECTION 123. Application for Business Permit. — (a) An application for business permit shall
be led with the Business Permits and Licensing Of ce. The application form to be provided for the
purpose shall set forth all necessary information, including the name and citizenship of the applicant,
the description of the business to be conducted, and such other information as may be prescribed.
(b) Any false statement made by the applicant or licensee shall constitute a suf cient ground
for denying or revoking the permit without prejudice to the criminal liability of the applicant or
permittee.
SECTION 124. Payment and Issuance of Business Permit. — Issuance of business permit
shall be made by the Business Permits and Licensing Of ce upon payment of the corresponding taxes
and fees to the City Treasurer.
SECTION 125. Grounds for Non-Issuance of Business Permit. — A business permit may be
refused to any person on any of the following grounds:
1. Who had previously violated any City ordinance or regulation relative to the granting of
business permits;
2. Whose business establishment does not conform with zoning regulations, safety, health
and requirements set forth by law or City ordinance;
3. Who has an unsettled tax obligation, debt or liability to the City government; or
4. Who is not quali ed under any provision of law or regulation to establish or operate the
business applied for.
SECTION 126. Business Registration Plate and Posting of Business Permit. — A business
registration plate shall be issued with every new business permit after paying the amount of Three
Hundred Pesos (P300.00) to the City Treasurer. The original copy of business permit shall be posted
conspicuously inside the place of the business establishment or of ce, while the business registration
plate shall be af xed at the main entrance of the business. A lost or mutilated registration plate may be
replaced by ling an application for its replacement with the Business Permit and Licensing Of ce and
paying the amount of Five Hundred Pesos (P500.00) to the City Treasurer.
SECTION 127. Renewal of Business Permit. — The business permit shall be renewed not later
than the twentieth (20th) day of January of each year. The business registration plate shall be updated
by posting on it a renewal sticker to be issued by Business Permit and Licensing Of ce upon payment
of Fifty Pesos (P50.00) to the City Treasurer.
SECTION 128. Revocation or Non-Renewal of Business Permit. — (a) A permit to operate a
business may be revoked upon due notice to the owner or operator of the business establishment
concerned for any of the following reasons:
1. Violation of any condition set forth in the permit or any law, ordinance, or issuance;
2. Refusal to pay any indebtedness or liability to the City government;
3. Abuse of privilege to do business or pursue an activity detrimental to public morals or
peace;
4. When the place where such business or undertaking is conducted becomes a nuisance or
is permitted to be used as a resort for disorderly characters, criminals, or persons of ill
repute; or
5. When the applicant has made any false statement on any portion in his application.
(b) Every permit shall cease to be in force upon revocation or surrender thereof. Every person
holding a business permit shall surrender the same upon revocation, or upon closure of the business or
discontinuance of the undertaking for which the business permit was issued.
(c) Such revocation shall forfeit all sums which may have been paid with respect to the right
granted in addition to the penalties provided for under this Title.
CHAPTER 2
Mayor's Permit Fee on Occupation
SECTION 129. Mayor's Permit on Occupation. — (a) Any person who shall exercise his
occupation wherein periodic inspection, surveillance and/or regulation is required, shall secure a
mayor's permit on occupation.
(b) For the purpose of this Chapter, occupation shall mean one's regular business or
employment, or an activity which principally takes up one's time, thought and energies. It includes any
calling, business, vocation, or profession which does not require the passing of examinations
conducted by any government agency.
(c) All persons applying for a mayor's permit on occupation shall rst secure a barangay
clearance from the punong barangay of the applicant's place of residence, police clearance from the
Caloocan City Police Department, and health certificate from the City Health Officer. cAaDHT
SECTION 130. Imposition and Payment of Fee. — The mayor's permit fee on occupation shall
be One Hundred Pesos (P100.00) per annum and shall be paid to the City Treasurer before any
occupation can be lawfully pursued in the City.
SECTION 131. Coverage. — (a) The following occupations and callings are covered by this
imposition: agents, ambulant vendors, amusement places personnel, barbers, beauticians, bill
collectors, carpenters, cashiers, cemetery workers, commercial video personnel, cooks, dance
instructors, dental aides, domestic helpers, bus drivers and conductors of public utility vehicles,
electricians, electronic technicians, embalmers, engravers, food manufacturing and catering personnel,
garbage and waste collectors, guest relation of cers, hair stylists, house painters, insurance agents and
adjusters, jeepney drivers, jewellers and jewelry makers, lifeguards, locksmiths, manicurists, masons,
massage parlor workers, masseurs, mechanics, medical representatives and secretaries, musicians,
pesticide applicators, photographers, plumbers, porters, referees, re exologists, sales clerks, security
guards, slaughterhouse workers, shoe repairers and cleaners, tailors, tattoo artists, tricycle and pedicab
drivers, undertakers, ushers, utility meter readers, waiters and waitresses, and watch and cellphone
repairers.
(b) An occupation or calling does not become exempt by being conducted with some other
businesses, occupations or callings for which the permit fee has been paid.
(c) Other occupations and callings may be included in this coverage and pay the
corresponding fee imposed herein through an issuance of an executive order for the purpose.
SECTION 132. Keeping of Mayor's Permit on Occupation. —Every permittee shall keep with
himself a copy of his mayor's permit on occupation and shall be presented during inspection conducted
by the Business Permits and Licensing Of ce. The mayor's permit on occupation shall be issued in a
wallet size and may be used as identification card by the permittee.
SECTION 133. Employing or Hiring Persons Subject to Mayor's Permit on Occupation. —
Individuals and business establishments employing or hiring personnel required to secure mayor's
permit on occupation shall see to it that such persons under their employ have the necessary
certi cates and clearances and have paid the mayor's permit fees on occupation. They shall maintain a
checklist for the purpose and must be able to present it whenever required by the duly authorized
representatives of the City government.
SECTION 134. Administration. — (a) The Business Permits and Licensing Of ce shall
implement the provision of this Chapter. It shall keep a registry of those who are issued mayor's permit
on occupation.
(b) All complaints against a holder of mayor's permit on occupation shall be handled by
Business Permits and Licensing Of ce which shall conduct investigation and submit to the City Mayor
its ndings and recommendations. It may recommend revocation, suspension or non-renewal of
mayor's permit on occupation, or revocation, suspension or non-renewal of business permit when the
violator under this Chapter is a business establishment.
SECTION 135. Sanctions. — Any person practicing his occupation or pursuing his business
covered in this Chapter without securing a mayor's permit on occupation shall be subject to the penal
provisions of this Code.
CHAPTER 3
Sanitary Permit and Inspection Fees
SECTION 136. Sanitary Permit and Inspection. — (a) No person or entity shall operate a
business establishment in Caloocan City without rst securing a sanitary permit from the City Health
Officer.
(b) It shall be the duty of the City Health Of cer to cause an inspection and evaluation of
every establishment requiring a sanitary permit at least once a year and shall cause as many additional
inspections and evaluations to be made as are necessary for the enforcement of sanitation laws and
safety of the public.
(c) The City Health Officer shall submit an annual report on or before the thirty-first (31st) day
of January of each year to the City Mayor and to the Sangguniang Panlungsod indicating the names,
addresses, nature of businesses and sanitary ndings of business establishments given the sanitary
permits.
SECTION 137. Payment of Fees. — (a) The following sanitary permit and inspection fees shall
be paid to the City Treasurer before a business establishment may lawfully conduct its business: HCaDIS
Fixed Rate/ Rate/Area

Annual Person Occupied
Fee Employed in m2
1. Manufacturers, assemblers, repackers, processors,
or producers of any article of commerce of whatever
kind or nature:
(i) Essential P1,000.00 P1.00 P1.00
(ii) Non-essential 2,000.00 2.00 2.00
(iii) Hazardous 4,000.00 5.00 5.00
2. Wholesalers, distributors, or dealers in any article
of commerce of whatever kind or nature 1,000.00 1.00 1.00
3. Retailers in any article of commerce
(i) Shopping centers, drugstores, hardwares
and the like 2,000.00 2.00 2.00
(ii) Sari-sari stores, public market stallholders,
ambulant vendors and other marginal retailers 500.00 2.00 2.00
4. Exporters 1,000.00 1.00 1.00
5. Contractors, except those enumerated in Item 14 2,000.00 2.00 2.00
6. Lessors or sub-lessors of real estates
(i) Residential 1,000.00 1.00 1.00
(ii) Non-residential 2,000.00 2.00 2.00
7. Food Services
(i) Franchised food outlets 3,000.00 5.00 5.00
(ii) Restaurants, refreshment parlors including food
chains, food caterers and similar establishments 5,000.00 5.00 5.00
Carinderias and similar small food catering
(iii) 2,000.00 2.00 2.00
services
8. Banks, lending investors, pawnshops, insurance
companies and other financial institutions 2,000.00 2.00 2.00
9. Memorial parks and industrial estates including
their facilities 5,000.00 5.00 5.00
10. Privately-owned public markets and shopping centers 5,000.00 5.00 5.00
11. Motels and other places offering similar facilities
and services 10,000.00 5.00 2.00
Sauna baths, massage parlors and similar
13. 10,000.00 10.00 10.00
establishments
14. Construction, general engineering, and general
building contractors 3,000.00 2.00 2.00
(i) For family entertainment such as theaters,
cinemas, circuses, resorts, internet cafes
(ii) For sports and recreation such as bowling
alleys, billiard halls, cockpits, golf courses,
race tracks, electronic/computer game
centers, and other similar establishments 7,500.00 5.00 5.00
(iii) For fun and pleasure such as night clubs,
cabarets, bars, beer houses, music lounges,
KTVs, and other similar establishments 10,000.00 10.00 10.00
16. Community antennae television systems (cable tvs) 1,000.00 1.00 1.00
17. Computer rentals, printing and internet services 1,000.00 1.00 1.00
18. Gasoline stations and dealer of petroleum products 5,000.00 5.00 5.00
21. Hospitals and medical institutions 10,000.00 10.00 10.00
22. Other businesses not specifically mentioned above 2,500.00 3.00 3.00
(b) The de nitions of the number of persons employed and oor area occupied are the same
as in Sec. 121 (c) of this Title.
SECTION 138. Time of Payment. — The sanitary permit fee prescribed under this Chapter
shall be paid to the City Treasurer upon application or renewal of the business permit. The sanitary
permit shall be issued after inspection of the establishment.
SECTION 139. Posting of Sanitary Permit. — Every current sanitary permit issued shall be
posted conspicuously in the place of establishment adjacent to the business permit.
SECTION 140. Sanitary Inspections. — (a) All establishments covered by the provisions of the
Code on Sanitation (P.D. 856) shall be inspected for sanitary compliance at least once a year and may
be subject to additional inspections as necessary.
(b) An of cial notice shall be served to the owner and operator of business establishment or
occupier of the premises indicating the ndings and evaluation on the sanitary condition of the place,
and compliance with the prescribed sanitary requirements.
SECTION 141. Power of Entry. — Any City sanitary inspector duly authorized by the City
Health Of cer, upon presentation of proper credentials may at all reasonable times enter into the
premises of any establishment engaged in the manufacture, preparation or packing of any article of
food for sale or any premises used for any of the purposes referred to in the Code on Sanitation for the
purpose of inspection or any other action necessary for its enforcement.

SECTION 142. Revocation of Sanitary Permit. — If the owner, operator or occupier after two
successive notices has not complied with sanitary requirements, the City Health Of cer shall, after
approval of the City Mayor, revoke the sanitary permit.
SECTION 143. Summary Suspension of Sanitary Permit. — Whenever the City Health Of cer
nds unsanitary or unhealthy conditions in the operation of a business establishment which in his
judgment constitute a substantial hazard to the public health, the City Health Of cer upon approval of
the City Mayor shall order the immediate suspension of the sanitary permit issued thereto.
SECTION 144. Closure of Business Establishment. — (a) The business permit of any business
establishment whose sanitary permit is revoked or suspended is automatically suspended and the
establishment concerned shall be closed to business.
(b) In case the business establishment was ordered closed by the City Mayor due to violation
of existing sanitation laws, rules and regulations, the owner if he intends to open his business again
shall submit a written request for re-inspection and evaluation of the premises involved to the City
Health Of cer to determine whether corrective measures had been undertaken, provided that a re-
inspection fee of one-half (1/2) of the rate of the regular inspection fee for the business had been paid.
AHCETa
CHAPTER 4
Health Certificate Fee
SECTION 145. Health Certi cate. — (a) All persons employed in business establishments
enumerated below and operating within the territorial jurisdiction of Caloocan City are required to
secure a health certificate from the City Health Officer:
1. Retailers in any article of commerce.
2. Restaurants, refreshment parlors and those offering meals and food services to
customers.
3. Motels and other places offering similar facilities and services.
4. Funeral parlors and burial services.
5. Sauna baths, massage parlors and other similar establishments.
6. Places of amusement and recreation.
7. Water refilling stations.
8. Public transportation including tricycles and pedicabs.
9. All other business establishments and contractors involved in the following activities:
a) Manufacturing, processing, storage, selling or serving foods or drinks.
b) Public markets and slaughterhouses.
c) Public utility vehicle terminals.
d) Barber shops and beauty salons.
e) Camps and picnic grounds.
(b) Only those who passed the required medical examinations, chest x-ray, urinalysis and
fecalysis, conducted by the City Health Of ce or the Caloocan City General Hospital, shall be given
health certi cates which shall be valid for one (1) year from the date of issuance thereof and be allowed
to work in the above enumerated establishments.
SECTION 146. Health Certi cate Fee. — A fee of One Hundred Pesos (P100.00) shall be
collected by the City Treasurer from each applicant for a health certificate.
SECTION 147. Sanctions. — Any person engaged in any business mentioned in this Chapter
who shall employ workers without health certi cates shall be penalized by suspending or revoking his
sanitary permit and consequently his business or occupational permit without prejudice to the ling of
appropriate legal action in court for violation of this Code.
CHAPTER 5
Fees for Sealing and Licensing Instruments of Weights and Measures
SECTION 148. Imposition of Fees. — The following fees are imposed for the sealing and
licensing of instruments of weights and measures:
1. For sealing linear metric measures:
a) Not over one (1) meter P50.00
b) Over one (1) meter 150.00
2. For sealing metric measures of capacity:

a) Not over ten (10) liters 50.00
b) Over ten (10) liters 100.00
3. For sealing metric instruments of weights:

a) With capacity of not more than 30 kg. 50.00
b) With capacity of more than 30 kg.
but not more than 300 kg. 75.00
c) With capacity of more than 300 kg.
but not more than 3,000 kg. 100.00
d) With capacity of more than 3,000 kg. 150.00
4. For sealing apothecary balance or other balances of

precision:
a) 30 kg. or less 50.00
b) Over 30 to 300 kg. 75.00
c) Over 300 to 3,000 kg. 100.00
d) Over 3,000 kg. 150.00
5. For sealing scale or balance with complete set of weights:

a) For each scale or balance with complete
set of weights for use therewith 50.00
b) For each extra weight 10.00
6. For sealing of gasoline, diesel and oil pumps, per pump 250.00
7. Electric meters, per meter:

a) Residential 25.00
b) Commercial 100.00
c) Industrial 250.00
d) Others 50.00
8. Water meters, per meter:

b) Commercial 50.00
c) Industrial 100.00
d) Others 25.00
1/2 of the
9. Resealing of instruments of weights and measures
rates
imposed
above
SECTION 149. Payment of Fees. — The fees herein imposed shall be paid and collected by
the City Treasurer upon the testing and sealing of the instruments of weights or measures and
renewable on or before the expiration of six (6) months from the date of sealing and testing. The official
receipt evidencing payment shall serve as a license to use such instrument for six (6) months from the
date of sealing unless such instrument becomes defective before the expiration period. ScHADI
SECTION 150. Testing and Sealing of Weights and Measures. — (a) The Business Permits
and Licensing Of ce shall be in charge of the testing and sealing of instruments of weights and
measures used in commerce. It shall keep a full set of secondary standards which from time to time
shall be compared with the fundamental standards of the appropriate national agency.
(b) For instruments of weights and measures mentioned in Items 6, 7 and 8 of Sec. 148, the
City Engineer shall be responsible for their testing and sealing. As such, the of ce shall have the
necessary instruments for the purpose.
(c) No weights and measures shall be installed and used within the territorial jurisdiction of
the City without rst having the instruments of weights and measures calibrated and sealed by the
proper agency of the City government. Unsealed instruments shall be con scated and may be
redeemed only upon payment of a penalty of One Thousand Pesos (P1,000.00) and the corresponding
fee for the calibration, testing and sealing thereof. Unclaimed instruments after one (1) month shall be
destroyed/dismantled and disposed as scrap materials.
CHAPTER 6
Permit Fees to Sell or Serve Liquors and Intoxicating Beverages
SECTION 151. Liquor Permit. — Aside from securing business permit and other regulatory
permits, any business establishment engaged in the selling or serving of liquor and intoxicating
beverages shall secure a liquor permit to sell or serve its products from the Business Permits and
Licensing Office.
SECTION 152. Liquor Permit Fees. — Business establishments engaged in the selling or
serving of liquor and intoxicating beverages shall pay the following annual fees:
1. For selling or serving of liquor and intoxicating beverages from 8:00 a.m. up to 10:00 p.m.
— P5,000.00
2. For selling or serving of liquor and intoxicating beverages from 8:00 a.m. up to 3:00 a.m.
the next day — 10,000.00
3. For selling or serving of liquor and intoxicating beverages twenty-four (24) hours a day —
15,000.00
SECTION 153. Prohibited Areas. — Permit to sell or serve liquor shall not be issued to any
person whose place of business is within a radius of fty (50) meters from a school, church, hospital or
public building.
SECTION 154. Time of Payment. — The fee herein imposed shall be paid to the City Treasurer
before the release of the permit and renewable annually on or before the twentieth (20th) day of
January of each year.
CHAPTER 7
Slaughter and Meat Entry Permit Fees
SECTION 155. Slaughter Permit and Inspection Fees. — (a) Before any animal or fowl is
slaughtered for public or private consumption, a permit therefor shall be secured from the City
Veterinarian and the corresponding fees, per head prescribed herein shall be collected by the City
Treasurer.
1. Permit fee:
a) Large cattle P20.00
b) Hogs 10.00
c) Goats, sheep, and the like 5.00
d) Fowls 0.50
e) Others 0.50
2. Inspection fees:
a) Ante mortem
i) Large cattle 10.00
ii) Hogs 5.00
iii) Goats, sheep, and the like 2.50
iv) Fowls 0.50
v) Others 0.50
b) Post mortem
i) Large cattle 10.00
ii) Hogs 5.00
iii) Goats, sheep, and the like 2.50

iv) Fowls 0.50
v) Others 0.50
(b) A monthly permit to slaughter a certain number of animals and fowls may be given to
licensed meat dealer, vendor or company upon payment of advance permit fee corresponding to the
number of animals and fowls applied for to be slaughtered.
SECTION 156. Entry Permit. — (a) No meat or carcasses of animals and fowls slaughtered or
processed outside Caloocan City may be disposed for human consumption in the City without being
inspected and given entry permit by the City Veterinarian or his authorized meat inspectors. aICcHA
(b) Those meat and carcasses including processed meat without certi cation from the City
Veterinarian that they are t for human consumption where they originated shall be con scated and
immediately disposed in accordance with the sanitary requirements of the City.
(c) The entry permit fee shall be:
1. Whole carcass, per head
a) Large cattle P15.00
b) Hogs, swine 10.00
c) Goats, sheep, and the like 5.00
d) Fowls 0.10
e) Others 0.10
2. Meat and processed meat, per kilo 0.25
(d) A monthly entry permit to bring in a certain number of carcasses of animals or fowls, or a
number of kilos of meat may be given to applicants upon payment of entry fees based on the number
of animals or fowls or number of kilos of meat applied for to be brought in Caloocan City. Excess
number of carcasses of animals or fowls, or kilos of meat shall be paid accordingly based on the rates
given above.
SECTION 157. Condemned Animal, Carcass or Meat. — (a) No condemned animal or fowl
shall be slaughtered or if already slaughtered be moved out of the slaughterhouse except for
immediate destruction of the carcass and viscera.
(b) All condemned animals, fowls, carcasses or meats shall be con scated by the City
Veterinarian for sanitary disposal.
SECTION 158. Penalty. — Any person who shall slaughter his animal or fowl for commercial
purposes outside the City-accredited slaughterhouse or designated slaughterhouse or brings in
slaughtered animal, fowl or meat without entry permit shall be punished by a ne of not less than One
Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or an imprisonment
of not less than one (1) month but not more than six (6) months, or both at the discretion of the court.
CHAPTER 8
Permit Fees to Sell Fresh Meat and Seafoods Outside Public Markets
SECTION 159. Special Permit to Sell Fresh Meat and Seafoods Outside Public Markets. — No
fresh meat of animal, fowl or seafoods may be sold for human consumption outside public markets,
whether City-owned or privately owned. However, for those business establishments with adequate
sanitary facilities as inspected and recommended by the City Health Of cer and City Veterinarian may
be given special permit to sell meat outside public markets.
SECTION 160. Permit Fee. — An individual or business establishment granted a special
permit to sell fresh meat of animal, fowl or seafoods outside public markets shall pay to the City
Treasurer the amount of Ten Thousand Pesos (P10,000.00) a year as special permit fee, in addition to
the other fees and charges levied on business undertakings.
SECTION 161. Penalty. — Any individual selling the above food items for human consumption
outside public markets without special permit shall be punished by a ne of not less than Five
Thousand Pesos (P5,000.00) or an imprisonment of not less than six (6) months, or both at the
CHAPTER 9
Fees for the Operation of Cockpits
SECTION 162. Imposition of Fees. — For the operation of cockpits in Caloocan City, the
following fees shall be paid to the City Treasurer.
1. Mayor's permit fee, per annum P20,000.00
2. Plasada 1%
3. Soltada:
a) Regular/ordinary, per fight 100.00
b) Special cockfight and derby of
not more than one day, per fight 150.00
c) Derby for more than one day, per fight 200.00
4. Special permit fees for special cockfights:

a) International derby, per day 10,000.00
b) One-day derby 8,000.00
c) More than one-day derby 10,000.00
More than two (2) -cock derby, additional per
d) 1,000.00
cock
5. Cockpit personnel permit fees, per person, per annum:

a) Promoter 5,000.00
b) Pit manager 5,000.00
c) Referee (sentenciador) 2,000.00
d) Bet manager (kasador) 2,000.00
e) Bet taker (kristo) 500.00
f) Gaffers (mananari) 500.00
g) Match maker (taga-ulot) 500.00
h) Cock dresser (taga-balahibo) 500.00
i) Cock doctor (manggagamot) 500.00
SECTION 163. Time of Payment. — (a) The fees for Items 1 and 5 above shall be paid not
later than the twentieth day (20th) of January of each year. Items 2 and 3 shall be paid to the City
Treasurer or his authorized representative after the games have been conducted or on the next working
day for remittance to the Of ce of the City Treasurer. Item 4 shall be paid in advance one week before
the special cockfights are undertaken. EHaASD
(b) The City Treasurer and the Chief of Business Permits and Licensing Of ce or their duly
authorized representatives shall monitor the game ghts. The City Treasurer may require the owner or
operator of cockpits to submit monthly report of operations or examine the books of accounts of the
cockpits once a month to determine the correct income due to the City.
SECTION 164. Grant of Franchise. — (a) The establishment and operation of cockpit within
Caloocan City shall be granted through a franchise for a period of not more than twenty- ve (25) years
approved by the Sangguniang Panlungsod upon recommendation of the City Mayor.
(b) A person or entity who intends to establish and operate a cockpit shall apply for the
necessary permit with the Of ce of the City Mayor. The following documents shall be required when
applying:
1. Location and vicinity plan of the cockpit;
2. Cockpit building plan;
3. Capitalization;
4. Plan of operation; and
5. Positions and number of personnel.
SECTION 165. Holding of Tupada. — Based on a duly approved barangay resolution, the City
Mayor may allow a barangay to hold tupada during estas and special occasions for fund raising.
Provided, however, that such activity shall not be held for more than three (3) days in a month.
CHAPTER 10
Building Permit and Related Fees
SECTION 166. Restatement of Building Permits and Related Fees. — Chapter 3 (Building
Permits and Related Fees) of Ordinance No. 0368 s. 2003 and all its sections is restated as Chapter 10
with new section numbers as presented in this Code.
SECTION 167. Building Permit. — No person, rm, or corporation including any agency or
instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any
building or structure or cause the same to be done without rst obtaining a building permit therefor
from the City Building Official.
SECTION 168. Building Permit and Related Fees. — Any person or entity who intends to
undertake any activity requiring a building permit except projects undertaken by the government by
administration shall pay the corresponding building permit and related fees specified in this Chapter.
SECTION 169. Filing Fee. — The ling fee for application of a building permit shall be based
on the cost of construction of the building or structure applied therefor:
1. Up to P50,000.00 P50.00
2. P50,000.00 to P300,000.00 100.00
3. P300,000.00 to P1,000,000.00 200.00
4. P1,000,000.00 to P5,000,000.00 300.00
5. Over P5,000,000.00 500.00
SECTION 170. Establishment of Line and Grade. — The land or site of the proposed building
shall be veri ed from the property title; its setback established and grades determined in relation to
road lots, property lines and streets as re ected in the land use and zoning plan of the City. For this
purpose, the fee for the establishment of line and grade shall be:
All sides fronting or abutting streets, esteros, rivers and
1.
creeks:
a) First 10 meters P40.00
b) Every meter or fraction thereof in excess of 10 meters 2.00
2. All other sides, every meter or fraction thereof 1.00
SECTION 171. Schedule of Building Permit Fees. — There shall be collected building permit
fees for the construction/addition/renovation/alteration of buildings and ancillary structures based on
the following classification and schedule:
1. Residential buildings, per sq.m.:
a) Original complete construction up to 20 sq.m. Exempted
b) Addition/renovation/alteration up to 20 sq.m. P3.00
c) Above 20 sq.m. to 50 sq.m. 5.00
d) Above 50 sq.m. to 100 sq.m. 6.00
e) Above 100 sq.m. to 150 sq.m. 8.00
f) Above 150 sq.m. 10.00
2. Commercial and industrial buildings, per sq.m.:

a) Up to 5,000 sq.m. 25.00
b) Above 5,000 sq.m. up to 6,000 sq.m. 22.00
c) Above 6,000 sq.m. up to 7,000 sq.m. 20.00
d) Above 7,000 sq.m. 18.00
3. Social, educational and institutional buildings, per sq.m.:

a) Up to 5,000 sq.m. 12.00
b) Above 5,000 sq.m. up to 6,000 sq.m. 10.00
c) Above 6,000 sq.m. up to 7,000 sq.m. 8.00
4. Agricultural buildings (such as greenhouses,

granaries, barns, poultry houses, piggeries,
hatcheries, stables, cowsheds and other
structures for the storage of agricultural
products and the like), per sq.m.:
a) Up to 20 sq.m. 4.00
b) Above 20 sq.m. up to 500 sq.m. 3.00
c) Above 500 sq.m. up to 1,000 sq.m. 2.00
d) Above 1,000 sq.m. up to 5,000 sq.m. 1.50
e) Above 5,000 sq.m. up to 10,000 sq.m. 1.00
f) Above 10,000 sq.m. 0.50
5. Other structures such as private garages and 50% of the rate of

carports, and all parts of buildings which are the principal building
open on two or more sides, such as balconies, of which they are a
terraces, lanais and the like part or accessories.
6. Aviaries, aquariums, zoo structures and the like in accordance with

the
rates for agricultural
structures.
7. Buildings with height of more than 8 meters,
an additional fee in excess of 8 meters, per cu. m. 0.50
8. Alteration/renovation/improvement on vertical
dimensions of buildings/structures, such as
facades, exterior and interior walls, shall be
assessed in accordance with the following rates:
a) Concrete, bricks, or concrete hollow blocks
and the like, per sq.m. of vertical area 6.00
b) Others, per sq. m. of vertical area 4.00
9. Alteration/renovation/improvement on horizontal
dimensions of buildings/structures, such as
floorings, ceilings and roofings shall be assessed
in accordance with the following percentages of
the fees prescribed under Items 1 to 4 of this
Section whichever category applies.
a) Concrete, bricks or tiles and the like 50%
b) Others 30%
10. Repairs on buildings/structures:

a) Residential/commercial/industrial/institutional:
1) Repairs costing up to P30,000.00 Exempted
2) Repairs costing more than P30,000.00 1% of the estimated
cost of repair
b) Ancillary:
1) Repairs costing up to P30,000.00 Exempted
2) Repairs costing more than P30,000.00 1/2 of 1% of the
estimated cost
of repair
11. Raising of buildings/structures:
a) Assessment of fees for raising of any
building/structure shall be based on the
new usable floor area generated.
b) The fees to be charged shall be as prescribed
under Items 1 to 4 of the above of this
Section, whichever category applies.
12. Demolition/moving of buildings/structures:

a) Demolition fee, per sq.m. of area involved 4.00
b) Moving fee, per sq.m. of area of
building/structure to be moved 4.00

13. Ancillary structures:
a) Bank and record vaults, per cu. m. or fraction thereof 35.00
b) Swimming pools:
1) Residential, per cu. m. or fraction thereof 6.00
2) Commercial, per cu. m. or fraction thereof 20.00
3) Social/Institutional, per cu. m. or fraction
thereof 12.00
4) Ancillary structures to swimming pools, 50% of the applicable
such as shower rooms, locker rooms and rates above
the like
c) Construction of firewalls separate from the
building:
1) Per sq. m. or fraction thereof 3.00
2) Provided, that the minimum fee shall be 50.00
d) Construction/erection of towers, cellsites,
repeaters and antennas
1) Residential Exempted
Self-Supporting/ Trilon
Free Standing (Guyed)
2) Commercial/industrial
i) Up to 10 meters in height 2,500.00 500.00
ii) Every meter or fraction thereof
in excess of 10 meters 150.00 30.00
3) Institutional
i) Up to 10 meters in height 2,000.00 300.00
ii) Every meter or fraction thereof
in excess of 10 meters 100.00 25.00
e) Commercial/industrial storage silos:
1) Up to 10 meters in height 2,500.00
2) Every meter or fraction thereof in
excess of 10 meters 50.00
f) Construction of smokestacks and chimneys
for commercial and industrial use:
1) Smokestacks:
i) Up to 10 meters in height, measured
from the base 250.00
ii) Every meter or fraction thereof in
2) Chimneys:
i) Up to 10 meters in height, measured
from the base 50.00
ii) Every meter or fraction thereof in
g) Construction of commercial/industrial fixed
ovens, per sq. m. or fraction thereof of
interior floor area 50.00
h) Construction of industrial kiln/furnace,
per cu. m. or fraction thereof 15.00
i) Construction of reinforced concrete or steel
tanks for residential building:
1) Up to 2 cu. m. Exempted
2) Every cu. m. or fraction thereof in
excess of 2 cu. m. 25.00
j) Construction of reinforced concrete tanks
for commercial/industrial use:
1) Up to 10 cu. m. 500.00
2) Every cu. m. or fraction thereof
in excess of 10 cu. m. 25.00
k) Construction
(including of waste treatment
sedimentation tanks
and chemical
treatment tanks) per cu. m. 4.00
l) Construction of steel tanks for
commercial/industrial use:
1) Above ground:
i) Up to 10 cu. m. 800.00
ii) Every cu. m. or fraction thereof
in excess of 10 cu. m. up to 100 25.00
iii) Every cu. m. or fraction thereof
in excess of 100 cu. m. up to 1,000 20.00
iv) Every cu. m. or faction thereof
in excess of 1,000 cu. m. up to 5,000 15.00
v) Every cu. m. or fraction thereof
vi) Every cu. m. or fraction thereof
vii) Every cu. m. or fraction thereof
in excess of 20,000 cu. m. 6.00
2) Underground:
i) Up to 20 cu. m. 700.00
ii) Every cu. m. or fraction thereof
m) Pull-outs and reinstallation of
commercial/industrial steel tanks:
1) Underground, per cu. m. or fraction thereof
of excavation 10.00
2) Saddle or trestle mounted horizontal tanks,
per cu. m. or fraction thereof of volume of tank 4.00
3) Reinstallation of vertical storage tanks shall be
considered as new construction.
n) Booths, kiosks, platforms, stages and the like:
1) Construction of permanent type booths, kiosks,
platforms, stages and the like, per sq.m. or
fraction thereof of floor area 10.00
2) Construction of temporary type booths, kiosks,
platforms, stages, field offices, laborers' quarters
and the like, per sq.m. or fraction thereof of floor area 5.00
3) Inspection of knockdown type temporary
booths, platforms, stages and the like, per unit 30.00
14. Construction of tombs and canopies, mausoleums and

niches in cemeteries and memorial parks:
a) Plain tombs, cenotaphs, or monuments without
backdrop wall, canopy or roofing, per sq. m. or
fraction thereof Exempt
b) Canopied tombs, per sq.m. of covered area 6.00
c) Semi-enclosed mausoleums, per sq.m. of built up area 5.00
d) Totally enclosed mausoleums, per sq.m. of floor area 20.00
e) Multi-level interment niches, per sq.m. of floor area, per level 6.00
SECTION 172. Sanitary/Plumbing Permit Fees. — The following sanitary/plumbing fees shall
be collected for the issuance of sanitary/plumbing permit for the installation, alteration or repair of
sanitary/plumbing, water supply and drainage systems:
1. Installation fees:
a) One unit, composed of one water closet, two
floor drains, one lavatory, two faucets and one
shower head P40.00
b) Every fixture in excess of 1 unit:
1)
2) waterdrain
Each floor closet 12.00
4.00
3) Each sink 4.00
4) Each lavatory 12.00
5) Each faucet 3.00
6) Each shower head 3.00
7) Each slop sink 12.00
8) Each urinal 6.00
9) Each bath tub 12.00
10) Each grease trap 12.00
11) Each garage trap 12.00
12) Each bidet 6.00
13) Each dental cuspidor 6.00
14) Each gas-fired water heater 6.00
15) Each drinking fountain 6.00
16) Each bar or soda fountain sink 6.00
17) Each laundry sink 6.00
18) Each laboratory sink 6.00
19) Each fixed type sterilizer 3.00
20) Each water heater 3.00
2. Construction of septic vault:

b) All other categories:
1) Up to 5 cu. m. of digestion chamber 20.00
2) Every cu. m. or fraction thereof
SECTION 173. Electrical Permit Fees. — The following fees shall be collected for the issuance
of electrical permit for the installation, alteration or repair of any electrical system: SICDAa
1. Lighting power system (for all categories):

a) Each switch, lighting and/or convenience outlet P1.00
b) Each remote control master switch 25.00
Each special purpose outlet of 20 amperes capacity or
c) 4.00
more
d) Each time switch 4.00
2. Appliances for commercial/industrial/institutional use:

a) Each range or heater:
1) Up to 1 KW 4.00
2) Every KW or fraction thereof in excess of 1 KW 1.50
b) Each refrigerator or freezer 5.00
c) Each washing machine or dryer 5.00
Each commercially used hair curling apparatus or hair
d) 5.00
dryer
e) Each hand dryer 5.00
f) Each fixed type electric fan 3.00
g) Each electric typewriter, computer, cash register
or adding machine 3.00
h) Each electrical exhaust fan 3.00
3. Electrical equipment or apparatus for commercial/

industrial/institutional use:
a) Each electric bell, annunciator system 6.00
b) Each fire alarm unit 3.00
c) Each arc (light) lamp 12.00
d) Each flasher, beacon light 5.00
e) Each x-ray equipment, ultrasound, dialysis machine
and other medical, dental and optical equipment 30.00
f) Each battery charging rectifier 15.00
g) Each electric welder:
1) Up to 1 KVA/KW 6.00
2) Every KVA/KW or fraction thereof
in excess of 1 KVA/KW 3.00
h) Each neon sign transformer 3.00
i) Each neon sign unit 3.00
j) Each telephone switchboard
(PBX, PABX, TELEX machine, etc.) 15.00
k) Each trunkline 6.00
l) Each telephone apparatus 3.00
m) Each intercom master 4.00
n) Each slave 2.00
o) Each computer 10.00
p) Each video monitor 10.00
q) Each copier, copying machine, fax machine,
paper shredder, scanner and printer 10.00
r) Each film processing and developing machine 100.00
4. Motion Picture Projectors for commercial use, per unit:

a) 16 mm 100.00
b) 35 mm 150.00
c) 70 mm 300.00
5. TV cameras for commercial/industrial use, per unit 50.00
6. Motors and controlling apparatus, per unit:

a) Up to 1/4 HP 6.00
b) Above 1/4 HP up to 1 HP 8.00
c) Above 1 HP up to 5 HP 10.00
d) Above 5 HP up to 10 HP 15.00
e) Above 10 HP up to 20 HP 25.00
f) Every HP in excess of 20 HP 2.00
7. Generators (AC or DC), per unit:

a) Up to 1 KW 6.00
b) Above 1 KW up to 5 KW 10.00
c) Above 5 KW up to 10 KW 20.00
d) Above 10 KW up to 20 KW 40.00
e) Every KW or fraction thereof in excess of 20 KW 2.00
8. Transformer and sub-stations equipment:

a) Each transformer up to 1 KVA 4.00
b) Every KVA or fraction thereof in
excess of 1 KVA up to 2,000 KVA 2.00
c) Each transformer above 2,000 KVA 4,500.00
d) Each safety switch or circuit breaker up to
50 amperes and not exceeding 600 volts 3.00
e) Each safety switch, air circuit breaker, oil circuit
breaker or vacuum circuit breaker other than motor
controlling apparatus, above 50 amperes up to
100 amperes, and not exceeding 600 volts 6.00
f) Every 50 amperes or fraction thereof in
excess of 100 amperes 2.00
g) Every 10,000 amperes or fraction thereof of
interrupting capacity of every air circuit breaker,
oil circuit breaker or vacuum circuit breaker
operating above 600 volts 6.00
9. Telecommunication facilities:
a) Cell sites (cellular/micro-wave antennae) 5,000.00
b) Pay phone booth 500.00
c) Telephone exchange/booster box 500.00
10. Vending machines 300.00
11. Automatic teller machines 2,000.00
12. Credit card verifier/validating machines 200.00
13. Price/bar code scanning machines 50.00
14. Electronic cash registers 200.00
15. Electronic weighing machines 200.00
16. Each temporary lighting or convenience outlet for
celebration, ferias or construction purposes 2.00
17. Other electrical apparatus or appliances not otherwise
provided for in this Section, every KW or fraction thereof 6.00
18. Temporary current connection:
a) Temporary current connection permit shall be
issued for testing and construction purposes only
in commercial and/or industrial establishments.
Regular fees shall be charged and collected in
accordance with the fees prescribed in this Item.
b) If no final approval is issued within sixty (60) days,
a new wiring permit shall be secured and all
corresponding permit fees shall be paid.
19. Pole/attachment location plan permit:
a) Approved pole location plan permit, per pole 30.00
Approved attachment location plan permit, per
b) 30.00
attachment
20. Miscellaneous fees:
a) Each union, separation, alteration, re-connection
or relocation of electric meter:
1) Residential 20.00
2) Commercial/industrial 50.00
3) Institutional 30.00
b) Issuance of wiring permit:
1) Residential 15.00
2) Commercial/industrial 60.00
3) Institutional 30.00
SECTION 174. Mechanical Permit Fees. — There shall be collected mechanical permit fees
for the installation, alteration or repair of elevators, escalators, conveyors, boilers, pumps, fans, blowers,
pressure vessels, furnaces, air-conditioning or refrigerating equipment, gas and fuel system, and the
like:
1. Refrigeration, air-conditioning and mechanical ventilation:
a) Refrigeration (cold storage) per ton, or fraction thereof P50.00
b) Ice plants — per ton or fraction thereof 70.00
c) Package and centralized air conditioning systems:
1) Up to 100 tons, per ton 100.00
2) Every ton or fraction thereof above 100 tons 50.00
d) Window type air conditioners for commercial/
industrial use, per unit 70.00
e) Mechanical ventilation per HP or fraction thereof
of blower or fan, or metric equivalent 25.00
2. Escalators and moving walks:

a) Up to 50 lineal meters, per lineal meter or
fraction thereof 25.00
b) Every lineal meter or fraction thereof in excess
of 50 lineal meters 12.00

3. Elevators,
a) Up to per unit:
1,000 kg. capacity 5,000.00
b) Above 1,000 kg capacity 6,000.00
c) Freight elevators 6,000.00
d) Car elevators 6,000.00
e) Construction elevators for materials 2,000.00
f) Motor driver dumbwaiters 500.00
4. Boilers, per unit

a) Up to 10 HP 500.00
b) Above 10 HP up to 30 HP 700.00
d) Above 50 HP up to 70 HP 1,200.00
e) Above 70 HP up to 90 HP 1,500.00
f) Above 90 HP up to 100 HP 1,600.00
g) Every HP above 100 HP 6.00
5. Pressurized water heaters, per unit 250.00
6. Water pump and sewage pumps for buildings/

structures used for commercial/industrial/
institutional purposes, per unit, per HP or
fraction thereof 50.00
7. Automatic fire extinguishers, per sprinkler head 3.00
8. Stationary standby generating sets, per unit:

a) Up to 10 HP 350.00
f) Above 90 HP up to 100 HP 900.00
g) Every HP above 100 HP 4.00
9. Compressed air, vacuum, institutional and/or

industrial gases, per outlet 15.00
10. Other internal combustion engines, including cranes,

forklifts, loaders, pumps, mixers, compressors and the
like, not registered with the Land Transportation Office:
a) Up to 10 HP 250.00
f) Every HP above 100 HP 3.00
11. Pressure vessels, per cu. m. or fraction thereof 60.00
12. Other machinery/equipment for commercial/

industrial use not elsewhere specified, per HP
or fraction thereof 60.00
13. Pneumatic tubes, conveyors, monorails for materials

handling, per lineal meter 15.00
14. Inspection, evaluation and processing of a new layout plan 25.00
15. Annual inspection of layout plan:

a)
b) For
For the firstin50
sq. m. sq. m.of 50 sq. m.
excess 50.00
1.00
SECTION 175. Fencing Permit Fees. — There shall be collected permit fees for the
construction of fences, per lineal meter of a fraction thereof, as enumerated hereunder: DHIcET
Fences made of indigenous materials, barbed

1.
wire,
chicken wire, hog wire P0.50
Fences up to 1.80 meters in height, made of

2.
materials
other than those mentioned above 3.00
Fences in excess of 1.80 meters in height, made

3.
of
materials other than those mentioned above 4.00
SECTION 176. Sign Permit Fees. — There shall be collected sign permit fees for the following:
Erection of supports of any signboard, billboard, marquee and
a)
the like:
1) Up to 4 sq.m. of signboard area 150.00
Every sq.m. or fraction thereof in excess of 4
2) 30.00
sq.m.
Installation of business signs, per sq.m. of display

b)
surface:
1) Neon 35.00
2) Illuminated 25.00
3) Painted-on 10.00
4) Multi-vision outdoor advertisements 100.00
5) Others 12.00
c) Annual renewal fees, per sq.m. of display surface

or fraction thereof:
1) Neon signs 35.00
Provided, that the minimum fee shall be 150.00

2) Illuminated signs 20.00
3) Painted-on signs 50.00
4) Multi-vision advertisements 200.00
5) Others 10.00
SECTION 177. Other Permit Fees. — Other permit fees shall be collected as follows:
1. Construction of sidewalks:
a) Up to 20 sq.m. P40.00
b) Every sq.m. or fraction thereof in excess of 20 sq.m. 2.00
2. Paved areas intended for commercial/industrial/

social/institutional use, such as parking areas, gasoline
station premises, skating rinks, pelota courts, tennis and
basketball courts and the like, per sq.m. or fraction thereof
of paved area 2.00
3. Use of streets and sidewalks (during construction):

a) Use of sidewalk:
1) Up
or atofraction
10 sq.m. of sidewalk, per month
thereof 300.00
2) Every sq.m. or fraction thereof in excess
of 20 sq.m. per month or a fraction thereof 15.00
b) Erection of scaffoldings occupying public areas:
1) Up to 10 lineal meters of frontage, per month
or a fraction thereof 200.00
2) Every lineal meter or fraction thereof of
frontage in excess of 10 lineal meters, per
month or a fraction thereof 15.00
SECTION 178. Posting of Building Permit Signs. — (a) Aside from building and other related
permits issued by the City Building Of cial, there shall be a standard building permit sign of one meter
by sixty centimeter (1 m. x 0.6 m.) in size, indicating therein the nature of activity/project granted to be
undertaken, dates of start and completion of the project, owner's name, Building Permit No., date of
issuance of permit, designing architect/civil engineer, and architect/civil engineer in-charge of the
project. The building permit sign shall be posted conspicuously at the project site and shall not be
removed during the duration of the project undertaking.
(b) The building permit sign shall be paid by the applicant at Five Hundred Pesos (P500.00)
per signboard.
SECTION 179. Certi cate of Occupancy or Use. — (a) No building or structure shall be
occupied or used and no change in the existing occupancy or use classi cation of a building or
structure or portion thereof shall be made until the City Building Of cial has issued a certi cate of
occupancy or use therefor. For this purpose, certi cate of occupancy shall be issued on buildings and
structures for human habitation and workplace, while certi cate of use shall be issued on those not
otherwise classified herein. HcDSaT
(b) Upon completion of the construction, the licensed architect or civil engineer in charge of
the construction shall submit the logbook, duly signed and sealed, to the City Building Of cial. He shall
also prepare and submit a certi cate of completion of the project stating that the construction of the
building conforms with the provisions of this Chapter and the National Building Code as well as the
approved plans and specifications.
(c) A certi cate of occupancy or use shall be issued by the City Building Of cial within thirty
(30) days after nal inspection and submittal of a certi cate of completion when it is found that the
building or the structure complies with the provisions of this Chapter and the National Building Code.
The City Building Of cial shall furnish a copy of the certi cate of occupancy or use of the said building
or structure within ten (10) working days after issuance thereof to the City Assessor for tax
assessment purposes.
(d) The certi cate of occupancy or use shall be posted or displayed in a conspicuous place in
the premises and shall not be removed except upon order of the City Building Official or the City Mayor.
(e) Before the issuance of a certi cate of occupancy or use, there shall be an order of
payment issued by the City Building Of cial to be collected by the City Treasurer based on the following
schedule:
1) Residential buildings:
i) Made of traditional indigenous materials P30.00
ii) Costing more than P15,000.00 up to P50,000.00 75.00
iii) Costing more than 50,000.00 up to 100,000.00 120.00
iv) Costing more than 100,000.00 up to 150,000.00 180.00
v) Costing more than 150,000.00 up to 250,000.00 250.00
vi) Costing more than 250,000.00 up to 500,000.00 450.00
vii) Costing more than 500,000.00 1,000.00
2) Commercial/industrial buildings:
i) Costing not more than P50,000.00 150.00
ii) Costing more than P50,000.00 up to P100,000.00 300.00
iv) Costing more than P250,000.00 up to P500,000.00 1,200.00
v) Costing more than 500,000.00 up to 2,000,000.00 2,000.00
vi) Costing more than 2,000,000.00 3,000.00
3) Social/ institutional:
i) Costing up to P50,000.00 70.00
ii) Costing more than 50,000.00 up to 150,000.00 200.00
iv) Costing more than 250,000.00 up to 500,000.00 800.00
v) Costing more than 500,000.00 up to P2,000,000.00 1,800.00
vi) Costing more than 2,000,000.00 2,500.00
4) Ancillary structures:
i) Garage, carports, balconies, terraces and the like 50% of the rate of
principal building
ii) Bank and record vaults, per cu. m. of interior
volume 30.00
iii) Swimming pool, per cu. m.:
(1) Residential 4.00
(2) Commercial/industrial 40.00
(3) Social/institutional 30.00
iv) Swimming pool shower rooms/locker rooms, per unit:
(1) Residential 7.00
(2) Commercial/industrial 20.00
(3) Social/institutional 15.00
v) Towers, per unit:
Self-Supporting Trilon
(Guyed)
(1) Residential P20.00 P10.00
(2) Commercial/industrial 50.00 25.00
(3) Social/institutional 30.00 20.00
vi) Commercial/industrial storage silos/unit 60.00
vii) Smokestacks, per unit 25.00
viii) Chimneys, per unit 12.00
ix) Commercial/industrial fixed ovens, per unit 12.00
x) Industrial kiln/furnace, per unit 40.00
xi) Reinforced concrete tanks, per unit:
(1) Residential:
(a) Up to 2 cu. m. 5.00
(b) above 2 cu. m. 15.00
(2) Commercial/Industrial 50.00
(3) Social/Institutional 25.00
5) Steel tanks, per unit:

i) Residential:
(1) Up to 2 cu. m. 5.00
(2) Above 2 cu. m. 15.00
ii) Commercial/industrial:
(1) Above ground 50.00
(2) Underground 40.00
iii) Social/institutional 25.00
6) Booths, kiosks, platforms, stages, and the like 20.00
7) Change in use or occupancy, per sq. m. 10.00
SECTION 180. Building Inspection. — (a) All buildings and structures which have been issued
certi cates of occupancy or use shall be subject to regular inspection conducted by the City Building
Of cial to ensure that the buildings and structures are properly maintained for the purpose of
preserving their architectural well-being, structural stability, electrical and mechanical safety, sanitary
and fire protection facilities. IDaEHC

(b) Inspection is also conducted to ensure that the buildings are not used for the purpose
other than their approved uses, and that no alteration, addition, repair, new electrical or mechanical
installations are made without a permit therefor.
SECTION 181. Inspection Fees. — Owners of buildings or structures inspected shall pay the
corresponding fees as enumerated below:
1. Annual building inspection fees:
a) Residential buildings:
1) Single detached dwelling and duplex units P80.00
2) For each of the following services upon request:
i) Architectural presentability 150.00
ii) Structural stability 150.00
iii) Sanitary/plumbing requirements 150.00
iv) Fire resistive requirements 150.00
b) Commercial (excluding amusement houses and
gymnasia) industrial, social and institutional
buildings with gross value of:
1) Up to P1,000,000.00 150.00
2) Above 1,000,000.00 up to 5,000,000.00 250.00
3) Above 5,000,000.00 up to 10,000,000.00 500.00
4) Above 10,000,000.00 up to 50,000,000.00 950.00
5) Above 50,000,000.00 up to 100,000,000.00 1,500.00
6) Above 100,000,000.00 2,000.00
c) Amusement houses, gymnasia and the like:
1) Cinematographs or theaters 1,500.00
2) Grandstands/bleachers 1,000.00
3) Gymnasia and the like 800.00
2. Sanitary/plumbing inspection fees:

a) Every inspection trip during construction 20.00
b) Annual inspection of sanitary/plumbing system 50.00
3. Electrical inspection fees:

a) Every inspection trip during construction 20.00
b) Annual inspection fees are the same as
corresponding installation fees prescribed
under Sec. 173 of this Code.
4. Annual mechanical inspection fees:

a) Refrigeration and ice plant, per ton:
1) Up to 100 tons capacity 25.00
2) Above 100 tons up to 500 tons 20.00
3) Every ton or fraction thereof above 500 tons 8.00
b) Air-conditioning systems:
1) Window-type air-conditioners
i) Residential, per unit 10.00
ii) Non-Residential, per unit 20.00
2) Package or centralized air-conditioning systems:
i) First 100 tons, per ton 30.00
ii) Above 100 tons up to 500 tons 20.00
iii) Every ton or fraction thereof above 500 tons 8.00
c) Mechanical ventilation, per unit:
1) Up to 1 HP 10.00
2) Above 1 HP up to 20 HP 80.00
3) Above 20 HP 150.00
d) Escalators and moving walks, per unit 150.00
e) Elevators, per unit:
1) Passenger elevators:
i) First 5 landings 500.00
ii) Each landing above the 5th 25.00
2) Freight elevators 400.00
3) Motor-driven dumbwaiters 50.00
4) Construction elevators for materials 400.00
5) Car elevators 500.00
f) Boilers:
1) Up to 10 HP 350.00
2) Above 10 HP up to 100 HP 800.00
3) Every HP in excess of 100 HP 6.00
g) Pressurized water heaters, per unit 120.00
h) Automatic fire extinguishers, per sprinkler head 2.00
i) Water and sewage pumps for buildings/structures
for commercial/industrial/social/institutional
purposes, per unit:
1) Up to 10 HP 80.00
2) Above 10 HP up to 90 HP 240.00
3) Above 90 HP, per HP or fraction thereof 3.00
j) Standby generating sets, per unit:
1) Up to 10 HP 80.00
2) Above 10 HP up to 100 HP 240.00
3) Every HP or fraction thereof above 100 HP 3.00
k) Other internal combustion engines, including
cranes, forklifts, loaders, pumps, mixers,
compressors and the like, per unit:
1) Up to 10 HP 120.00
2) Above 10 HP up to 30 HP 260.00
l) Other machinery and/or equipment for commercial/
industrial/social/institutional use not elsewhere
specified, per unit:
1) Up to 10 HP 120.00
2) Above 10 HP up to 100 HP 200.00
m) Pressure vessels, per cu. m. or fraction thereof 40.00
n) Pneumatic tubes, conveyors, monorails for materials
handling, per lineal meter or fraction thereof 4.00
o) Testing/calibration of pressure gauge, per unit 25.00
p) Gas meters, each gas meter tested, proved and sealed:
1) Up to 10 lights 15.00
2) Above 10 lights up to 50 lights 20.00
3) Above 50 lights up to 100 lights 30.00
4) Above 100 lights 50.00
q) Every inspection of mechanical rides used in
amusement centers or fairs, such as Ferris
wheels, merry-go-rounds, roller coasters, and
the like, per unit 40.00
SECTION 182. Certi cation Fees. — The amount of Fifty Pesos (P50.00) shall be collected
from applicants requesting the issuance of any of the following:
a) Certified true copy of building permit
b) Certified true copy of certificate of occupancy or use
c) Issuance of certificate of damage
d) Certified true copy of certificate of damage
e) Certified true copy of electrical certificate
f) Issuance of certificate of gas meter installation
g) Certified true copy of certificate of operation
SECTION 183. Payment of Fees. — All building permits and related fees shall be paid to the
City Treasurer upon presentation of the order of payment issued by the City Building Official.
SECTION 184. Exemptions from Paying Building Permit Fees. — No building permit and
related fees shall be collected for the issuance of building permit on government projects undertaken
by administration.
SECTION 185. Penal Provisions. — It shall be unlawful for any person, rm or corporation to
erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use or be done
contrary to or in violation of any provision of this Chapter. Any person, rm or corporation who violates
any provision of this Chapter and/or commits any act declared to be unlawful shall, upon conviction, be
Pesos (P5,000.00) or an imprisonment of not less than one (1) month nor more than six (6) months, or
both, at the discretion of the court.
SECTION 186. Applicability of the National Building Code. — All technical provisions and
penalties provided under Presidential Decree No. 1096, otherwise known as the National Building Code
of the Philippines shall still apply except that its enforcement shall now be lodged with the City
Government of Caloocan pursuant to the pertinent provisions of R.A. 7160 and of this Code.
CHAPTER 11
Permit Fees on Excavation and Drilling
SECTION 187. Restatement of Permit Fees on Excavation and Drilling. — Chapter 2 (Permit
Fees on Excavation and Drilling) of Ordinance No. 0368 s. 2003 and all its sections is restated as
Chapter 11 with new section numbers as presented in this Code.
SECTION 188. Permit to Excavate or Drill. — (a) A permit to excavate or drill to be issued by
the City Engineer shall be required for any excavation, drilling or digging to be done in public places.
(b) Drilling to tap ground water or for soil testing operation within the territorial jurisdiction of
Caloocan City shall require a permit from the City Engineer before they can be undertaken. DTCSHA
(c) Applications for permit to undertake excavations and drillings shall be led with the City
Engineer. The application shall be released within fteen (15) days after submission of all the
requirements.
(d) The permit to undertake excavations and drillings shall contain, among others, such
conditions as may be necessary to ensure public safety and convenience. All excavations shall be in
accordance with the excavation and installation plans approved by the City Engineer.
(e) All excavations and drillings shall be subject to the supervision of the City Engineer or his
duly authorized representatives to ensure compliance with the installation plans and other conditions
set forth in the permit.
SECTION 189. Payment of Fees. — The following fees shall be collected from all applicants
for permit to excavate or drill:
1. Processing fee:
a) For poles and house connections P500.00
b) For digging water connections or drilling of wells 300.00
c) For soil testing operation, per bore hole 300.00
d) For all other excavations 1,000.00
2. Excavation permit fee:

a) Underground utility lines:
1) For a maximum width of trench of 0.50 meter
i) First fifty (50) linear meter length of excavation 500.00
ii) Over fifty (50) linear meter length of excavation,
per meter 15.00
2) Excess over 0.50 width of trench of excavation,
per meter 15.00
b) For drilling wells, per meter:
1) 50 mm pipes P6.00
2) 75 mm pipes 9.00
3) 100 mm pipes 12.00
4) 125 mm pipes 15.00
c) 5) Over 125 mm
For installation pipes
of wooden/concrete utility poles, per pole 18.00
30.00
d) For foundation of structures per sq. m. 25.00
3. Restoration Fee, per sq.m. or fraction thereof:

a) Concrete pavement:
1) 100 mm thickness 800.00
2) 150 mm thickness 900.00
3) 200 mm thickness 1,000.00
4) 250 mm thickness 1,200.00
5) 300 mm thickness 1,500.00
6) Macadam pavement 100.00
7) Asphalt pavement 600.00
8) Concrete sidewalk 700.00
b) Curb and gutter, per lineal meter 400.00
SECTION 190. Time of Payment. — The fee imposed under this Chapter shall be paid to the
City Treasurer before the permit to excavate or drill is issued. Such permit is valid only when the of cial
receipt covering payment of the prescribed fees is attached thereto.
SECTION 191. Restoration of Excavated Portion in Public Places. — All restoration works due
to permitted excavations in public places such as on roads and passageways shall be undertaken by
the City Engineer immediately after the excavation work is done. Funds shall be appropriated for the
purpose.
SECTION 192. Excavation Affecting Adjoining Properties. — (a) For temporary support of
adjoining property, the person causing any excavation to be made shall provide such sheet piling and
bracing as may be necessary to prevent materials or structures of adjoining property from caving in
before permanent support shall have been provided for the sides of an excavation.
(b) For permanent support of adjoining property, the person causing such excavation to be
made shall construct an appropriate retaining wall which shall be carried to a height suf cient to retain
the soil of the adjoining area.
(c) For the purpose of providing temporary support to adjoining premises, the person
causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter
said premises and construct the temporary support. However, if such consent and entrance are not
granted, the owner of adjoining premises shall be responsible for providing the necessary support, as
the case may be, to his premises at his own expense, and for that purpose, he shall be given authority to
enter the premises where the excavation is to be made.
SECTION 193. Excavation Affecting Adjoining Structures. — (a) Whenever an excavation is
carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be
made shall seek consent to enter the premises of adjoining structures at all times. If granted the
consent of the owner adjoining structures to enter, he shall, at his own expense, preserve and protect
from damage all existing structures, the safety of which may be affected by that part of the excavation
which extends more than four (4) feet below the curb line. He shall support such structure by proper
foundation. If the owner's consent to enter is not granted to the person causing the excavation to be
made, it shall be the duty of the owner not granting the consent to make and provide the necessary
foundations, and when necessary for that purpose, such owner shall be given authority to enter the
premises where such excavation is to be made.
(b) Whenever an excavation is carried to the depth of less than four (4) feet below the curb,
the person causing the excavation shall preserve the safety of the structures which may be affected by
the excavation and protect them from injury and support them by proper foundation except as
otherwise provided in excavations more than four (4) feet deep; and when necessary for that purpose,
the owner of the structures shall be given the authority to enter the premises where such excavation is
to be made.
SECTION 194. Appropriate Markers and Guards. — (a) The excavations in public places shall
be provided with appropriate markers and safety devices for the travelling vehicles and pedestrians. CScTED
(b) In case of death, injury and/or damage caused by the non-completion of such work
and/or failure of the one undertaking the work to adopt the required precautionary measures for the
protection of the general public or violation of any of the terms or conditions of the permit, the
permittee/excavator shall assume all liabilities for such death, injury or damage arising therefrom. For
this purpose, the excavator/permittee shall be required to procure insurance coverage to answer for
third party liability.
SECTION 195. Insertion Prohibited. — All excavations and diggings passing through canals
and insertion through drainage or sewer pipes are strictly prohibited.
SECTION 196. Inspection of Excavation and Diggings on Private Roads, Thoroughfares and
Passageways. — The Of ce of the City Engineer shall have the authority to inspect all excavations and
diggings being undertaken on all private roads, thoroughfares, including passageways and sidewalks
and to require that restoration of the excavated area meets the standard speci cations as formulated
by the City Engineer.
SECTION 197. Revocation of Permit. — Permits issued under this Chapter may be revoked or
cancelled in cases of emergency, when interest so demands or for non-compliance with the conditions
of the permit, such as but not limited to the following:
1. Failure to post excavation permit in conspicuous place;
2. Failure to install road signs and billboards;
3. Failure to install road/highway safety construction devices; or
4. Non-compliance with the work stoppage order.
SECTION 198. Posting of Excavation or Drilling Permit Signboard. — Every permit to excavate
or drill granted shall be accompanied by a signboard to be issued by the City Engineer after payment of
One Hundred Pesos (P100.00) thereof to the City Treasurer. The excavation or drilling permit sign shall
be posted in the excavation or drilling site for the entire duration of the excavation or drilling.
SECTION 199. Fines and Penalties. — Aside from revocation or cancellation of permit, any
person violating the provisions of this Chapter shall be penalized in accordance with the provisions of
this Code.
CHAPTER 12
Zoning Permit Fees
SECTION 200. Imposition of Fees. — The following fees shall be collected by the City
Treasurer from the owners or contractors of land development, construction, renovation and expansion
projects:
1. Filing fee:
a) Locational clearance P100.00
b) Motion for reconsideration 200.00
c) Petition/request for reclassification 500.00
d) Filing complaint 100.00
e) Subdivision development 450.00
2. Zoning and land use verification fee:

b) Commercial and industrial 400.00
Social, educational and institutional
c) establishments 200.00
3. Inspection fee for land use conformity 100.00
4. Processing fee for application and issuance of

locational clearance:
a) Residential (single detached and duplex type),
per sq. m. of total floor area 2.00
b) Commercial establishments including apartments,
mass housing, town houses constructed primarily
for profit, per sq. m. of total floor area 3.00
Industrial establishments, per sq. m. of total floor
c) 4.50
area
Social, educational and institutional
d)
establishments,
per sq. m. of total floor area 2.00
e) Subdivisions and memorial parks/cemeteries,
per sq. m. of total land area 1.00
f) Telecommunication towers, per sq. m. of total base 4.50
g) Billboards, per sq. ft. 6.00
h) Yards utilized for commercial/industrial purposes,
per sq. m: of total land area 3.00
i) All types of renovation 75% of the
corresponding
prescribed rate
5. Renewal of temporary use permit 450.00
6. For each certificate of conformance/
non-conformance and all other certifications issued 100.00
SECTION 201. Issuance of Locational Clearance. — (a) Any person applying for building or
business permit shall first secure a locational clearance prior to the issuance of said permits. cDCEIA
(b) Application for locational clearance shall be submitted to the Land-Use and Zoning
Administrator for veri cation and inspection. His ndings and recommendations shall be submitted to
the City Mayor for approval before a locational clearance is issued therefor by the Land-Use and Zoning
Administrator.
SECTION 202. Payment of Fees. — The prescribed fees shall be paid to the City Treasurer
before any land development, construction or renovation project is lawfully begun or pursued.
SECTION 203. Exemption. — All government projects except proprietary projects of
government-owned or -controlled corporations are exempt from the payment of the prescribed fees.
Provided, that locational clearance for all projects must be secured prior to the nalization of plans and
issuance of the corresponding permit.
CHAPTER 13
Permit Fees on Subdivisions, Housing Projects and Memorial Parks
SECTION 204. Subdivisions, Housing Projects and Memorial Parks. — No subdivision,
housing project or memorial park may be established in the City without an ordinance enacted for the
purpose.
SECTION 205. Development Permits Fees. — Owners and developers of subdivisions,
housing projects and memorial parks shall secure development permits from the City Mayor and pay
the following fees:
1. Approval of subdivision plan:
a) Preliminary processing fees:
1) For the first 5 hectares P20,000.00
2) For every additional hectare or a fraction thereof 2,000.00
b) Final processing fees:
1) Subdivisions having a density of 20 families
and below, per hectare, or a fraction thereof 1,500.00
2) Subdivisions having a density of 21 to 65
families, per hectare, or a fraction thereof 3,000.00
3) Subdivisions having a density of 66 to 100
families, per hectare, or a fraction thereof 5,000.00
4) Additional fee on floor area of buildings
sold with the lot, per sq. m. 100.00
c) Alteration of plan fees same as final
processing fees
d) Pavement fees for roadways, sidewalks,
basketball courts, etc., per sq. m. 10.00
e) Excavation fee for drainage and water supply,
per cu. m. 10.00
f) Water tank:
1) For the first 10 cu. m. 1,000.00
2) For every additional cu. m. or a fraction thereof 50.00
g) Fencing, per lineal meter 20.00
2. Approval of condominium/town house plan:

a) Preliminary processing fee 450.00
b) Final processing fee:
1) Per sq. m. of the total land area 50.00
2) Per sq. m. of the floor area of the building 20.00
c) Fee for alteration of plan same as final
processing fee
d) Conversion of existing structure to
condominiums/town houses:
1) Per sq. m. of the total land area 50.00
2) Per sq. m. of floor area of the building 20.00
3. Final inspection fee and issuance of certification of completion:

a) Subdivisions:
1) Subdivisions having a density of
20 family lots and below/hectare 1,500.00
21 to 65 family lots/hectare 1,000.00
66 to 100 family lots/hectare 750.00
b) Condominium/town house per sq. m. of saleable area 20.00
4. Application for the following:

a) Extension of time to complete development 150.00
b) Change of name/ownership 150.00
5. For economic and socialized housing:

a) Plans approval and development permit:
1) Land, per hectare 250.00
2) Building, per sq. m. 2.00
b) Final inspection for certification of completion/occupancy:
1) Land development, per hectare 10.00
2) Building, per sq. m. 2.00
c) Plan alteration 50% of fees
imposed on the area
6. For industrial subdivision:
a) Preliminary processing fee:
1) For the first five (5) hectares 1,000.00
2) For every additional hectare or fraction thereof 100.00
b) Final processing fee, per hectare or fraction thereof 300.00
c) Fee for alteration of plan same as final
processing fee
7. Memorial park/cemetery plan:
a) Approval of memorial park/cemetery plan:
1) Preliminary processing fee for every
additional hectare or a fraction thereof 250.00
2) Final processing fee for every additional
hectare or a fraction thereof 50.00
3) Alteration of plan, per sq. m. of the
affected portions subject to alteration 1.00
4) Inspection fee, per hectare 100.00
8. Other certifications 50.00
SECTION 206. Committee on Subdivision, Housing and Memorial Park. — (a) There shall be
created a Committee on Subdivision, Housing and Memorial Park to be composed of the City
Administrator as Chairman, City Assessor as Vice-Chairman, a representative of the Sangguniang
Panlungsod, the City Planning and Development Coordinator, the City Engineer, the City Architect, the
Land Use and Zoning Administrator and three (3) representatives from non-government organizations
concerned in environment and housing, as members.
(b) The Committee shall study and recommend to the Sangguniang Panlungsod the
establishment of subdivision, housing and memorial park projects and the granting of operational
permit for those which are already existing prior to the enactment of this Code. The City Mayor shall
issue the development permit for subdivision, housing and memorial park projects in accordance with
existing laws, ordinances, and issuances.
(c) The Of ce of the Land Use and Zoning Administrator shall be the Secretariat of the
Committee.
CHAPTER 14
Fire Safety Inspection Fee
SECTION 207. Fire Safety Inspection Fee. — Every building or structure shall be subject to
regular re safety inspection by the City Building Of cial in coordination with the Department of Public
Safety and Traf c Management and City Fire Marshal, and the owner or operator thereof shall pay the
corresponding annual fire safety inspection fee as follows:
1. Residential buildings, per sq. m. P2.00
2. Commercial and industrial buildings, per sq. m. 4.00
Social, educational and institutional buildings, per sq.

3. 3.00
m.
4. Ancillary structures which are not parts of the rates based

principal building, per sq. m. on actual use
5. Additional fee for those manufacturing, storing,

handling or using any of the following 5,000.00
a) Cellulose nitrate plastic of any kind
b) Combustible fibers
c) Cellular materials such as foam rubber,
sponge rubber and plastic foam
d) Flammable and combustible liquids or gases
of any kind
e) Metallic magnesium of any kind
f) Corrosive liquids, oxidizing materials or any
material which when exposed to heat become
fire conductor, generate excessive smoke or
toxic gases
g) Blasting agents, explosives and industrial
explosive materials
h) Firework materials
i) Matches in commercial quantities
j) Mineral, vegetable or animal oils and other
derivatives
k) Combustible waste materials for recycling or resale
l) Explosive dusts and vapors
m) Other products or materials that may undergo
spontaneous combustion
6. Additional fee for businesses with hazardous

operations or processes 2,000.00
a) Welding or soldering
b) Industrial baking and drying
c) Pressurized/forced draft burning equipment
d)
e) Smelting and forgingand solvent extraction
Refining, distillation
SECTION 208. Time of Payment. — The fees imposed in this Chapter shall be paid to the City
Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a
fire safety permit. DHESca
SECTION 209. Acts and Omissions against Fire Safety. — The following acts and omissions
are against fire safety and thereby declared prohibited:
1. Overcrowding in amusement and assembly places.
2. Locking re exits during periods when there are people inside the building, prevention or
obstruction of the automatic closure of fire doors or smoke partitions or dampers.
3. Giving false fire alarms.
4. Smoking in prohibited areas.
5. Throwing of cigarettes, and burning objects in places which may cause fire.
6. Leaving a building by the occupant without appropriate safety measures.
7. Use of jumpers or tampering with electrical wiring or overloading electrical system beyond
its designated capacity.
CHAPTER 15
Special Permit Fees for Storage of Flammable, Combustible, or Explosive Substances
SECTION 210. Imposition of Fees. — Every person or entity who shall establish, operate or
maintain storage of ammable, combustible, or explosive substances within Caloocan City shall rst
secure a special permit from the Department of Public Safety and Traf c Management in coordination
with the City Fire Marshal and pay the corresponding fees:
1. Flammable liquids:
a) With flash point at 20° F or below such as
gasoline and other carbon besolphide, naphta,
benzol, and acetone:
1. Less than 8,000 gals. P1,000.00
2. 8,000 gals. to 100,000 gals. 3,000.00
3. More than 100,000 gals. 5,000.00
b) With flash point at above 20° F and below
70° F such as alcohol, amyl-acetate, toluol,
ethyl acetate:
1. Less than 1,000 gals. 500.00
2. 1,000 gals to 25,000 gals. 1,000.00
3. More than 25,000 gals. 1,500.00
c) With flash point at above 70° F up to 200° F
such as turpentine, thinner, prepared paints,
diesel oil, fuel, oil, kerosene, varnish, cleansing
solvent, polishing liquids:
1. Less than 10,000 gals. 1,000.00
2. 10,000 gals. to 100,000 gals. 2,000.00
3. More than 100,000 gals. 3,000.00
d) With flash point of over 200° F when subject to
spontaneous ignition or is artificially heated to a
temperature equal to or higher than its flash
point such as petroleum oil, crude oil, others:
1. Less than 500 gals. 100.00
2. 500 gals. to 10,000 gals. 250.00
3. More than 10,000 gals. 450.00
2. Flammable gases such as acetylene, hydrogen, coal

gas, and other flammables in gaseous form including
liquefied petroleum gas and other compressed gases:
1. Less than 10,000 gals. 500.00
2. 10,000 gals. to 50,000 gals. 1,200.00
3. More than 50,000 gals. 2,250.00
3. Combustible solids:
a) Calcium Carbide:
1. Less than 5,000 kg. 200.00
2. 5,000 kg. to 25,000 kg. 300.00
3. More than 25,000 kg. 500.00
b) Pyroxylin:
1. Less than 1,000 kg. 500.00
2. 1,000 kg. to 5,000 kg. 1,000.00
3. More than 5,000 kg. 1,500.00
c) Matches:
1. Less than 1,000 kg. 300.00
2. 1,000 kg. to 2,500 kg. 600.00
3. More than 2,500 kg. 1,200.00
d) Nitrate, phosphorous, bromine, sodium, picric
acid, and other hazardous, explosive, corrosive,
oxidizing and lachrymatory properties:
1. Less than 1,000 kg. 300.00
2. 1,000 kg. to 2,500 kg. 500.00
3. More than 2,500 kg. 700.00
e) Shredded combustible materials such as wood
shavings (kusot), waste (estopa), sisal, oakum,
and other similar combustible shaving and fine
materials:
1. Less than 1,000 cu. ft. 200.00
2. 1,000 cu. ft. to 2,000 cu. ft. 400.00
3. More than 2,000 cu. ft. 800.00
f) Tar, resin, waxes, copra, rubber, coal, bituminous
coal and similar combustible materials:
1. Less than 1,000 kg. 100.00
2. 1,000 kg. to 2,500 kg. 200.00
3. More than 2,500 kg. 300.00
SECTION 211. Time and Manner of Payment. — The fees shall be paid to the City Treasurer
on or before the twentieth (20th) day of January of each year upon issuance of the order of payment by
the Department of Public Safety and Traffic Management.
SECTION 212. Administrative Provisions. — (a) The Department of Public Safety and Traf c
Management, in coordination with the City Fire Marshal, shall supervise and inspect the location and
manner of storing and transporting ammable, explosive, and combustible materials subject to the
rules and regulations on the matter.
(b) If in the judgment of the Department of Public Safety and Traf c Management, the
location or manner of storing such materials is improper and would serve as re hazards and toxic to
the people working in the establishment and the community in general, he shall issue an order to the
owner or operator of the business so that appropriate measures can be undertaken within twenty-four
(24) hours from receipt of the order with respect to proper storage and care.
(c) Highly in ammable or combustible materials shall not be transported using public roads
in the City without permit from the Department of Public Safety and Traf c Management and the City
Fire Marshal.
CHAPTER 16
Towing and Impounding Fees of Stalled Vehicles and Removal of Other Obstructions
SECTION 213. Towing and Impounding Fees. — (a) There shall be collected from every driver,
owner or operator of any vehicle obstructing the ow of traf c in any street within the jurisdiction of the
city the following fees:
1. Towing fee:
a) Tricycle:
i) Motorized P400.00
ii) Pedicab 200.00
b) Light vehicle 500.00
c) Medium vehicle 800.00
d) Heavy vehicle 1,500.00
2. Impounding fee, for each day or fraction thereof that

the vehicle remains impounded:
a) Tricycle:
i) Motorized P100.00
ii) Pedicab 75.00
b) Light vehicle 300.00
c) Medium vehicle 350.00
d) Heavy vehicle 800.00
SECTION 214. Removal of Other Obstructions. — Any encroachment, obstruction or obstacle

made or found in the streets, sidewalks, bridges, parks and other public places shall be removed
immediately for proper disposal or storage at the expense of the owner or claimant. TEHIaD
SECTION 215. Enforcement. — (a) The Department of Public Safety and Traf c Management
shall be responsible for the enforcement of towing stalled vehicles, removal of obstruction in public
places and maintenance of impounding area. It shall coordinate with other city and national of ces for
the effective implementation of this Chapter.
(b) Impounding areas, one in the North and one in the South of Caloocan City shall be
established where impounded vehicles are be stored. Towing trucks shall also be made available for
the purpose.
SECTION 216. Time of Payment. — The towing fees shall be paid to the City Treasurer within
twenty-four (24) hours from the date of rendition of service and impounding fees shall be paid before
the vehicle or article is released.
CHAPTER 17
Franchise and Supervision Fees on Motorized Tricycle and Pedicab for Hire
SECTION 217. Franchising and Regulation of the Operations of Tricycles. — (a) No tricycles
for hire, whether motorized or non-motorized, may operate within the territorial jurisdiction of Caloocan
City without a franchise granted therefor.
(b) The Tricycle and Pedicab Franchising Board (TPFB), upon recommendation of the Tricycle
and Pedicab Regulatory Service, shall grant tricycle franchises in batch per area, of which the number of
units shall depend on the need of the community and road capacity.
(c) The Tricycle and Pedicab Regulatory Services shall issue individual franchise to operate a
motorized tricycle or pedicab for hire after con rmation and approval of the TPFB and after the
applicant has complied with the requirements set for the purpose.
(d) The Tricycle and Pedicab Regulatory Services in coordination with the Department of
Public Safety and Traf c Management, the Philippine National Police in the City, and barangay of cials
shall regulate the operations of tricycles for hire including those used in business to protect the public
and manage vehicular traffic in areas where they are allowed to operate.
SECTION 218. Franchise and Related Fees. — (a) Operators of motorized tricycle and pedicab
for hire shall be imposed the following fees:
1. Franchise fee, annually:
a) For motorized tricycle P175.00
b) For pedicab 150.00
2. Annual fees, per unit:

a) Mayor's permit fee 100.00
b) Registration validation sticker 25.00
c) Reflectorized sticker 50.00
d) Driver's identification card 30.00
e) Certificate of road worthiness 25.00
3. Registration plates 150.00
Annual supervision fee on motorized tricycle

4.
for
hire with outside franchise 500.00
(b) No motorized tricycle or pedicab shall be given a franchise if it is already granted

franchise by another city or municipality. Motorized tricycles and pedicabs of neighboring cities and
municipalities may be allowed to transport passengers to Caloocan City, provided, that they shall not be
allowed to wait and pick up passengers therefrom.
SECTION 219. Payment of Fees and Penalties. — (a) Operators shall register their motorized
tricycles or pedicabs for hire on the anniversary date of registration with the Tricycle and Pedicab
Regulatory Services which shall issue the order of payment for the City Treasurer to collect the
corresponding fees. In case of late registration, the operator shall pay a surcharge of twenty- ve
percent (25%) on top of all the fees.
(b) Motorized tricycles for hire shall be insured for third party liability by a duly accredited
insurance company licensed to operate in the City.
(c) Operators and drivers of motorized tricycles and pedicabs operating in the territorial
jurisdiction of the City without securing authorization and paying the corresponding fees shall be
penalized by a ne of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand
Pesos (P2,000.00), or by imprisonment of not less than thirty (30) days nor more than six (6) months,
or both fine and imprisonment at the discretion of the court.
CHAPTER 18
Motor Vehicle Emission Testing Fee
SECTION 220. Motor Vehicle Emission Test. — (a) All motor vehicles operating within the
territorial jurisdiction of the City shall be subject to emission testing twice a year in compliance with
Republic Act No. 8749 (Clean Air Act of 1999) and its implementing rules and regulations. DETACa
(b) The Department of Public Safety and Traf c Management shall conduct the emission
testing.
SECTION 221. Motor Vehicle Emission Testing Fee. — Emission testing fee shall be in
accordance with the rates imposed by R.A. 8749 except on tricycles which shall be twice a year in the
amount of Fifty Pesos (P50.00) per emission testing. Those motor vehicles which passed the emission
test conducted by the Department of Public Safety and Traf c Management shall be issued stickers
after payment of the emission test fee.
1) Private motor vehicle P100.00
2) Motor vehicle used in business 150.00
3) Motor vehicle for hire 200.00
SECTION 222. Penal Provision. — Owner or operator of motor vehicles violating the
provisions of this Chapter shall be ned One Thousand Pesos (P1,000.00) for rst offense, Three
Thousand Pesos (P3,000.00) for second offense and Five Thousand Pesos (P5,000.00) for third
offense.
CHAPTER 19
Other Regulatory Fees
SECTION 223. Police Clearance Fee. — (a) There shall be collected an amount of One
Hundred Pesos (P100.00) for every certi cate issued to any person requesting for Caloocan City Police
clearance.
(b) The fee shall be paid to the City Treasurer or his duly authorized representatives by the
person applying for police clearance.
SECTION 224. Pedicab and Bicycle Registration Fees. — (a) There shall be collected from
every person who shall own or possess personal pedicabs and bicycles the amount of One Hundred
Pesos (P100.00) and Fifty Pesos (P50.00) per unit, respectively to cover the cost of registration and
issuance of plate numbers.
(b) For pedicabs, two (2) plate numbers shall be issued, one to be placed at the rear of the
bicycle and the other one, in front of the passenger pedicab.
(c) For bicycles, only one (1) plate number shall be issued to be placed at its rear.
(d) The registration shall be renewed on or before the anniversary date thereof, and the
subsequent fees shall be one-half (1/2) of the initial registration fees. Only validation stickers for plate
numbers shall be issued.
(e) Failure to renew registration on time, the owner shall pay a penalty of one hundred percent
(100%) of the initial registration fee.
(f) Unregistered or delinquent pedicabs and bicycles shall be impounded by the Department
of Public Safety and Traf c Management and shall only be released to the owners upon their proper
registration and payment of corresponding fees to the City Treasurer.
SECTION 225. Vendors Permit Fee on Declared Temporary Vending Areas. — (a) The City
Mayor shall declare with the concurrence of the Sangguniang Panlungsod temporary vending areas
where consumer goods or merchandise may be sold, provided, however, that community vending areas
o r "talipapas" existing or operating at the time of the effectivity of this Code are hereby declared as
temporary vending areas.
(b) All persons intending to do business in temporary vending areas must le their
application with the Business Permits and Licensing Of ce. Only Caloocan City residents at least 18
years of age and who are Filipino citizens shall be authorized to sell their merchandise in the declared
temporary vending areas.
(c) A vending fee of Twenty Pesos (P20.00) per square meter or fraction thereof, per day, of
occupied space shall be paid daily to the City Treasurer or his duly authorized representatives.
SECTION 225.a. Special Permit Fee for Itinerant Money Lenders. — (a) No itinerant and
informal money lender shall be allowed to conduct business within the territorial boundary of Caloocan
City without rst securing a special permit from the Of ce of the City Mayor and paying Five Thousand
Pesos (P5,000.00) annually to the City Treasurer.
(b) An applicant shall also be required to secure barangay clearance, police clearance and
health certificate from the City Health Office.
SECTION 225.b. Permit Fee to Conduct Promotional Sales. — A permit shall be required to
any person who shall conduct promotional sales of any product within the City. The permit shall be
granted only for one week and the applicant shall pay in advance to the City Treasurer for the duration
of the promotional sales at One Hundred Pesos (P100.00) per day.
SECTION 225.c. Permit Fee for Temporary Vending Stalls on Alleys and Open Spaces in
Shopping Malls, Public Places and Government Property. — (a) No temporary vending stall may be
erected and operated on alleys and open spaces in shopping malls and other public places without a
permit from the Office of the City Mayor. The permit shall be for not more than (1) one month.
(b) The owner of the property when it is privately-owned and stallholders shall rst secure
necessary clearances and pay the permit fee of Ten Thousand Pesos (P10,000.00) and One Thousand
Pesos (P1,000.00) a month, respectively.
(c) The permit may be renewed after the owner of the property and stallholder have paid the
corresponding taxes and fees for the duration of the previous permit.
SECTION 226. Special Permit Fee for Container Van Yards. — (a) Every person or entity who
shall establish, operate, and maintain container van yards within Caloocan City shall rst secure a
special permit from the City Mayor, upon recommendation of the City Engineer, and pay the following
fees: TaDCEc
1. Annual permit fee P20,000.00

2. For yard area occupied, per sq. meter, per annum 10.00
3. For every container van, per month:
20 footer P10.00
40 footer P20.00

(b) The annual permit fee and the yard fee based on area occupied imposed herein shall be
paid to the City Treasurer on or before the twentieth (20th) day of January of each year, while the
container van fees shall be paid within the first week of the succeeding month.
SECTION 227. Special Permit Fee for Pay Parking Areas, Public Garage and PUV Terminals. —
Any person or entity who shall operate pay parking areas, public garage and public utility vehicle (PUV)
terminals within Caloocan City shall rst secure a special permit from the City Mayor through the
Department of Public Safety and Traf c Management. In the case of buildings to be used as parking
areas, approval by the City Building Of cial is likewise necessary. The corresponding fees shall be paid
to the City Treasurer on or before the twentieth (20th) day of January of each year at the rate of Five
Pesos (P5.00) per square meter per annum, provided that the minimum amount shall not be less than
Two Thousand Pesos (P2,000.00). This special permit fee shall be in addition to the business permit
and other regulatory permit fees.
SECTION 228. Permit Fee to Erect and Maintain Commercial Radio Transmitters. — (a) Any
person who intends to erect commercial radio transmitters for communication and broadcast using
electromagnetic waves within the territorial jurisdiction of Caloocan City shall rst secure permit from
the Of ce of the City Mayor and pay the initial permit fee of Ten Thousand Pesos (P10,000.00) per
tower/transmitter and thereafter pay an annual permit fee of Five Thousand Pesos (P5,000.00) per
tower/transmitter.
(b) Those radio communication transmitters/broadcasters already installed shall be subject
to the same impositions as above.
SECTION 229. Permit Fee to Erect and Maintain Commercial Poles. — (a) Any person granted
authority to erect and maintain commercial poles shall rst secure permit from the Of ce of the City
Mayor and pay the initial permit fee of One Thousand Pesos (P1,000.00) per pole and thereafter pay an
annual permit fee of Five Hundred Pesos (P500.00) per pole.
(b) Existing commercial poles shall be subject to the same impositions as above.
(c) The use of commercial poles other than their original purpose such as transmission of
electricity shall not be allowed without permit from the Of ce of the City Mayor. When permitted, such
as for advertisements and stringing of telephone and TV cable wires, the gross receipts for the use
thereof shall be declared to the City Treasurer and taxed accordingly.
SECTION 230. Special Permit Fee for Local Carnival (Ferias). — Operators of local carnival
composed of traveling amusement show, rides and games, locally known as ferias, set up during
estas and days of public celebration shall be required to secure special permit from the City Mayor
upon recommendation of the Cultural Affairs and Tourism Services and the Punong Barangay of the
community concerned. The fee shall be Three Thousand Pesos (P3,000.00) for the rst ten (10) days
and Two Hundred Pesos (P200.00) per day in excess of ten (10) days.
SECTION 231. Dog Registration Fee and Establishment of City Pound. — (a) Owners of dogs
are required to register their animals upon reaching the age of three (3) months with the City
Veterinarian.
(b) The following fees shall be collected:
1) Registration fee 50.00
2) Vaccination fee 100.00
3) Fees for dog tags 10.00
(c) No dogs shall be registered without being treated/vaccinated with anti-rabies done by the
City Veterinarian or City-accredited and licensed veterinarian.
(d) A City pound shall be established and operated by the City Veterinarian to impound
unvaccinated and/or stray dogs.
(e) The owner of an impounded unregistered dog shall be charged One Thousand Pesos
(P1,000.00) a day for food and maintenance but not to exceed five (5) days of impoundment.
(f) Unclaimed dogs after a three (3)-day keeping period shall be disposed by selling to
interested buyers who will acquire the animals as pets and not for slaughter, or by humane and
acceptable way of disposing such unwanted animals.
TITLE VI
Service Fees
CHAPTER 1
Civil Registry Fees
SECTION 232. Imposition of Fees. — There shall be collected for services rendered by the
City Civil Registrar the following fees: cDEHIC
1. Marriage fees:
a) Marriage application form and contract P30.00
b) Marriage application filing fee 50.00
c) Marriage license fee 50.00
d) Pre-marriage/family counseling fee 50.00
2. Registration fees on the status of person:

a) Election of Philippine citizenship 300.00
b) Decree of adoption 100.00
c) Decree of foreign adoption 300.00
d) Naturalization 500.00
e) Legal separation 200.00
f) Annotation of marriage certificate on
subsequent foreign divorce 300.00
g) Annulment of marriage 300.00
h) Legitimation 50.00
i) Emancipation of minors 50.00
j) Judicial recognition/acknowledgment 100.00
k) Paternity and filiation 100.00
l) Guardianship 100.00
m) Aliases 200.00
n) Repatriation 300.00
o) Judicial order for correction of entry/change of name 200.00
p) Deed of acknowledgment 100.00
q) Marriage contract 80.00
r) Death certificate 20.00
s) Delayed registration of birth:
1) For more than one (1) month but less than one (1) year 50.00
2) For one (1) year and above 100.00
t) Delayed registration of death and marriage:
1) Delayed for one (1) month but less than one (1) year 100.00
2) Delayed for one (1) year or more 200.00
u) Supplemental report 100.00
v) Renunciation of citizenship 400.00
w) Presumption of death 400.00
x) Foundling/abandoned child 100.00
y) Out-of-town registration/endorsement 100.00
z) Muslim conversion 50.00
aa) Other legal documents 100.00
3. For the issuance of certification for the following documents:

a) Transcription from registry books
(of birth, death and marriage) 50.00
b) Non-availability of records 30.00
c) Certification of civil registry documents 30.00
4. For the issuance of certified copies of:

a) Birth certificate 50.00
b) Death certificate 30.00
c) Marriage certificate 60.00
d) Additional copy per page of birth, death,
or marriage certificate 10.00
e) When using security papers, additional fee per page 40.00
5. For rendition of the following administrative services:
a) Record verification 30.00
b) Marriage solemnization fee 30.00
6. Counterpart fees of the City government in the

issuance of authenticated copies of civil registry
records by the National Statistics Office
extension office in the City, each certificate 25.00
7. Filing fees for the correction/change in civil

registry documents:
a) Correction of clerical or typographical errors 1,000.00
b) Change of first name or nickname 3,000.00
8. Service fees for migrant petitioner:

a) Correction of clerical or typographical errors 500.00
b) Change of first name or nickname 1,000.00
9. Civil Registry Forms:

a) Birth Certificate 30.00
b) Death Certificate 30.00
SECTION 233. Time of Payment. — The fee shall be paid to the City Treasurer upon issuance
of an order of payment by the City Civil Registrar and the of cial receipt thereof shall be presented
before registration or release of the document. CDHaET
CHAPTER 2
Fees for the Issuance of Certificates and Copies of Official Records and Documents
SECTION 234. Imposition of Fees. — There shall be collected the following fees from every
person requesting for the issuance of certi cates or copies of the of cial records and documents in
any of the offices of the city government.
1. Certified true copy of documents and records, per page P20.00
2. Where the copy to be furnished is in printed form, per page 5.00
3. For issuance of tax clearance 50.00
4. For verification of records 20.00
5. Certified true copies of real property tax declaration:
a) Secured by the owner 50.00
b) Secured by any other person with written
permission of the owner 100.00
6. Certification as to territorial jurisdiction 50.00
7. Certified copies of tax maps, per sheet 150.00
8. Duplicate copies of diploma 200.00
9. Certified true copies of approved resolutions and ordinances:
a) First page 30.00
b) For every succeeding page 10.00
10. Copies of approved resolutions and ordinances:
a) First page 10.00
11. Sangguniang Panlungsod certification fee:
a) First page 30.00
SECTION 235. Exemption. — City government employees securing service records,

certi cation of remittance, certi cation of employment, certi cation of leave without pay, or similar
documents shall be exempt from paying the above fees.

SECTION 236. Time of Payment. — The fee shall be paid to the City Treasurer upon the
issuance of an order of payment by the of ce concerned and the of cial receipt thereof shall be
presented before the release or issuance of a copy of any city record or document.
CHAPTER 3
Burial and Cemetery Fees
SECTION 237. Fees for the Disposal of the Remains of Deceased Persons. — The following
fees shall be collected for the disposal of cadavers or remains of dead persons:
1. Burial permit P100.00
2. For exhumation/removal of cadaver 200.00
3. Entrance from other municipality or city 1,000.00
4. Transfer to other municipality or city 100.00
5. Cremation permit 100.00
SECTION 238. Rental for Public Cemetery Lots or Niches. — The following schedule of fees
for the rental of the lot or niche in the public cemeteries of Caloocan City is hereby imposed:
1. Rent of lot, per sq. m.:
a) For five (5) years P5,000.00
b) Every year, after five (5) years 250.00
2. Rent of multi-level interment niche, for five (5) years:

a) Old 2,000.00
b) New 1,500.00
c) Every year, after five (5) years 100.00
3. Rent of ossuary and skeleton vault, per unit,

for five (5) years 100.00
4. Fee for use of chapel:

a) For less than an hour Free
b) Every hour, after the first (1st) hour 100.00
SECTION 239. Time of Payment. — (a) The fees shall be paid to the City Treasurer upon the
issuance of an order of payment by the City Health Of cer. In case of failure to pay the rental fee for
lots or niches for ve (5) consecutive years, the remains shall be exhumed and the lots or niches shall
be declared vacant.
(b) Unclaimed exhumed remains shall be tagged and stored at the bone storage within the
vicinity of the cemetery. Remains that are not claimed for three (3) years shall be disposed in
accordance with the sanitary laws.
SECTION 240. Burial Requirements. — The disposal of the remains of dead persons shall be
guided by the following provisions:
1. No dead person shall be buried without a death certi cate issued by the attending
physician or the City Health Of cer. The death certi cate shall be forwarded to the City
Civil Registrar for registration within thirty (30) days after death. TaCEHA
2. In case of death due to crime or violence, the remains can be buried only upon written
permission of the City Prosecutor or any government official authorized by law.
3. Except when required by legal investigation or when permitted by the City Health Of cer,
no unembalmed remains shall stay unburied longer than forty-eight (48) hours after death.
4. When the cause of death is a dangerous communicable disease, the remains must be
buried within twelve (12) hours after death. The cadaver must not be taken to any place of
assembly and only the adult members of the family of the deceased may be permitted to
attend the funeral.
5. Unclaimed remains shall be buried at the expense of the city government or may be
delivered to medical schools or scienti c institutions upon authority of the City Health
Officer.
6. Cremation may only be undertaken at legally established crematorium upon approval of
the City Health Officer.
7. Disinterment or exhumation of remains of persons who died of causes other than
dangerous communicable diseases may be granted after such bodies have been buried for
a period of at least three (3) years; those who died of dangerous communicable diseases
may be exhumed only after the lapse of a five (5)-year burial period.
SECTION 241. Public Cemetery Administration. — All public cemeteries, whether owned by
the government or privately-operated, shall be under the supervision of the City Health Of cer. As such,
he shall see to it that the following are strictly observed:
1. No dead person shall be buried in the city except in public cemeteries and authorized burial
grounds.
2. No remains shall be interred during nighttime.
3. Graves must at least be one and one-half (1 1/2) meters deep.
4. Any construction in the public cemetery whether temporary or permanent in use, shall be
required to secure a permit issued by the City Building Of cial upon recommendation from
the City Health Officer.
5. The construction of extravagant or expensive niches, tombs, permanent canopies,
cenotaphs and mausoleums in city-owned public cemeteries shall be discouraged.
6. No person shall be allowed to work inside the city-owned public cemeteries except
cemetery workers authorized by the City Health Officer.
7. The City Health Of cer shall keep a register of all interred remains in the city-owned public
cemeteries and such additional information as may be required by the City Mayor or the
Sangguniang Panlungsod.
CHAPTER 4
City Health Service Fees
SECTION 242. City Health Service Fees. — The schedule of fees that shall be collected for the
following services rendered by the Caloocan City Health Department is hereby fixed as follows:
1. Health services:
a) Physical examination fee P30.00
b) Public health laboratory:
1) Clinical microscopy:
i) Routine urinalysis 30.00
ii) Routine stool examination 30.00
iii) Pregnancy test 100.00
iv) Sputum examination 40.00
2) Hematology:
i) Complete blood count 50.00
ii) Platelet count 30.00
iii) Blood typing 50.00
c) Chest x-ray 100.00
d) Green/yellow card plus seminar 50.00
e) Social hygiene clinic:
1) Initial visit:
i) Pink card 20.00
ii) Vaginal and urethral smear 50.00
iii) Routine urinalysis 30.00
iv) Routine stool examination 30.00
v) Physical examination 30.00
2) Succeeding visits (vaginal and urethral
smear and physical examination) 50.00
3) Other laboratory examinations/procedures:
i) Gram staining 40.00
ii) Wet mount:
(1) KOH (Potassium Hydroxide) for moniliasis 30.00
iii) (2) NSS (Normal
Bacterial culture Saline Solution) for trichomonas
for gonorrhea 30.00
100.00
iv) Rapid plasma reagin for syphilis 100.00
v) HIV (Human Immuno Virus) antibody test
particle agglutination 200.00
f) Medical certificate 20.00
2. Drinking water quality analysis:

a) Bacteriological examination 150.00
b) Physicochemical examination 1,500.00
3. Certificate of potability 100.00
SECTION 243. Time of Payment. — The fees shall be paid to the City Treasurer upon issuance
of the order of payment by the City Health Officer.
SECTION 244. Exemptions. — Residents of Caloocan City who are certi ed as indigents by
the Department of Urban, Social and Industrial Relations Services of the City government and upon
approval of the City Mayor shall be exempted from the payment of any fee imposed in this Chapter. All
City government employees are likewise exempted from the payment of the above fees.
CHAPTER 5
City University Fees
SECTION 245. Imposition of Fees. — (a) There shall be collected the following school fees
from every enrollee in the University of Caloocan:
1. Tuition fees for undergraduate students, per semester:
a) Caloocan City residents:
i) Twenty-one (21) units and below P630.00
ii) In excess of twenty-one (21) units, per unit 30.00
b) Non-Caloocan City residents:
i) Twenty-one (21) units and below 2,500.00
ii) In excess of twenty-one (21) units, per unit 100.00
2. Tuition fees in graduate studies, per semester:

a) Masteral Degree:
i) Caloocan City residents, per unit 100.00
ii) Non-Caloocan City residents, per unit 200.00
3. Other charges:
a) Entrance examination 100.00
b) Transcript of records:
i) First two (2) pages 20.00
ii) In excess of two (2) pages, per page 10.00
c) Honorable dismissal 30.00
d) Certification of any document 15.00
e) Completion fee for incomplete grades 30.00
f) Clearance fee 15.00
g) Diploma 100.00
h) Science laboratory fee 100.00
i) Medical/dental fee 40.00
j) Computer/typing laboratory fee 100.00
k) Athletic fee 30.00
l) Library fee 30.00
m) Replacement for the following:
i) School identification card 50.00
ii) Library identification card 10.00
iii) Examination permit 20.00
n) Late registration fee 100.00
o) Issuance of certified true copy of registration card 15.00
(b) Tuition fees provided above shall only be increased by twenty percent (20%) yearly. ADCIca
SECTION 246. Time and Manner of Payment. — The fees herein imposed shall be paid
directly to the City Treasurer upon presentation of the order of payment from the Accounting Division,
University of Caloocan.
SECTION 247. Exemptions. — (a) Residents of Caloocan City who are certi ed as indigents
by the Department of Urban, Social and Industrial Relations Services and Of ce for the Urban Poor of
the City government and who have shown exemplary scholastic records as determined by the
University's Scholarship Committee may be exempted from paying tuition fee upon approval by its
Board of Trustees.
(b) Students who are permanent City government employees are exempted from payment of
the above fees. Likewise, students who are legitimate children of permanent City government
employees are entitled to fifty percent (50%) discount in tuition fees per semester.
CHAPTER 6
Parking Fees
SECTION 248. Rate of Parking Fees. — (a) The following fees shall be collected for the use of
parking spaces or facilities owned or operated by the City government, or portion of roads or streets
declared allotted for parking by the Sangguniang Panlungsod:
1. For tricycle, per hour or fraction thereof:
a) Motorized P2.00
b) Non-motorized 1.00
2. For four-wheeler vehicle:

a) Non-utility vehicle:
i) For the first two hours or fraction thereof 10.00
ii) For each subsequent hour or fraction thereof 3.00
b) Utility vehicle, per day 10.00
3. For six-wheeler vehicle (delivery trucks and others):

a) For the first hour or fraction thereof 20.00
b) For each subsequent hour or fraction thereof 5.00
4. Night Parking: For using street, sidewalk or public place

or in front of their houses and place of business as a
private garage and parking space, per month:
a) Tricycle:
i) Motorized 100.00
ii) Non-motorized 75.00
b) Four-wheeler vehicle 200.00
c) Six-wheeler vehicle 300.00
d) No heavy vehicle such as bus, 10-wheeler or
heavy equipment shall be allowed to avail of
overnight parking in any streets of the City.
(b) In pay parking zones, property owners or business establishments fronting the streets
desiring to use the parking slot for their own vehicles or extend free parking courtesy to their
customers may pay a monthly parking fee of One Thousand Pesos (P1,000.00) per vehicle.
SECTION 249. Time of Payment. — The prescribed fees in the above Section shall be paid to
the City Treasurer through the Department of Public Safety and Traf c Management or to a duly
authorized collector upon removal of the vehicle from the parking space except for regular parking slot
of property owners or business establishments fronting the streets which shall be paid in advance for
the period applied and of night parking fees which shall be paid on or before the twentieth (20th) day at
the beginning of each quarter.
SECTION 250. Night Parking Procedure. — (a) It shall be unlawful for any motor vehicle owner
or operator to use portion of any street, sidewalk or public place as a private garage or parking space
from 10:30 p.m. to 5:30 a.m. the following day, without securing night parking permit from the
Department of Public Safety and Traf c Management and paying the corresponding fees to the City
Treasurer. A sticker for the purpose shall be issued to be displayed at the windshield of the motor
vehicle.
(b) The sangguniang barangay shall recommend to the Department of Public Safety and
Traf c Management the streets or open spaces available for night parking. The Punong Barangay shall
enforce orderly parking of the motor vehicles of their constituents. As a rule, owners or residents of the
building fronting the road have the prerogative of night parking slots contiguous to their property.
SECTION 251. Sharing Scheme. — Fifty percent (50%) of the total collections from night
parking fees shall accrue to the barangay and the remaining fifty percent (50%) shall accrue to the City.
CHAPTER 7
Fees for Numbering of Buildings and Other Structures
SECTION 252. Installation of Building Plate Number. — (a) Pursuant to Sec. 458 (a) (2) (xiv),
R.A. 7160, the City Mayor shall formulate and implement a numbering system for residential,
commercial, industrial, institutional and public buildings or structures. For easy reference, the
numbering system shall be in sequential order; provided, however, that vacant lots shall be assigned
corresponding numbers in sequence with lots having buildings or structures.
(b) The revised and updated number shall be inscribed in a uniform number plate with the
of cial logo of the City government and the name of the street and barangay where the building or
structure is located.
(c) No house/building plate number shall be installed in any building or structure by person,
organization or agency except those authorized by the City government. ACTIHa
(d) To facilitate the identi cation of buildings and structures, the City Engineer shall install in
every street corner the corresponding signpost indicating the name of the barangay, street and the
house/building numbers.
(e) Within sixty (60) days from the effectivity of this Code, the City Mayor, upon
recommendation of the City Building Of cial and City Assessor, shall promulgate the necessary rules
and regulations to implement the numbering system of permanent structures as provided in this
Chapter.
(f) The City Building Of cial in coordination with the City Assessor and the Department of
Public Safety and Traffic Management shall implement the provisions of this Chapter.
(g) The numbering of buildings and structures shall be reviewed every ve (5) years for the
purpose of updating the number assigned to each building and structure.
SECTION 253. Imposition of Fees. — The amount of Two Hundred Pesos (P200.00) shall be
paid to the City Treasurer before installation of building number plates.
TITLE VII
Users Charges
CHAPTER 1
Garbage Charges
SECTION 254. Coverage and Imposition of Fees. — (a) All business and institutional
establishments, whether taxable or exempt, availing of garbage collection and disposal services of the
City shall pay quarterly garbage service fees based on the schedule enumerated below:
Fixed Fee Rate/Person Rate/Area

Quarterly Employed Occupied in M2
1. Manufacturers, assemblers, repackers,
or processors of any article of commerce
of whatever kind or nature:
a) Non-hazardous P1,500.00 P2.00 P2.00
b) Hazardous 5,000.00 10.00 10.00
2. Wholesalers, distributors, or dealers in

any article of commerce of whatever kind
or nature 1,500.00 2.00 2.00
3. Retailers in any article of commerce

a) Shopping centers, drugstores,
hardwares and the like 2,000.00 2.00 2.00
b) Sari-sari stores, public market
stallholders 125.00 1.00 1.00
c) Ambulant vendors and other marginal
retailers 125.00 - -
4. Exporters and producers 750.00 2.00 2.00

5. Contractors 1,000.00 3.00 3.00
6. Lessors or sub-lessors of real estates 500.00 2.00 2.00
7. Food Services:
a) Franchised food outlets 5,000.00 10.00 10.00
b) Restaurants, refreshment parlors and
those offering meals and food services
to customers 1,500.00 2.00 2.00
c) Carinderias, turo-turo and similar
small food catering services 500.00 1.00 1.00
8. Banks, lending investors, pawnshops,

insurance companies and other financial
institutions 500.00 2.00 2.00
9. Memorial parks and industrial estates

including their facilities 1,750.00 5.00 0.25
10. Privately-owned public markets and

shopping centers 2,500.00 5.00 5.00
11. Motels and other places offering similar

facilities and services 1,250.00 5.00 2.00
13. Sauna baths, massage parlors and other

similar establishments 2,500.00 10.00 10.00
14. Construction, general engineering, and

general building contractors 5,000.00 10.00 10.00

a) For family entertainment such as
theaters, cinemas, circuses, resorts,
b) i) For sports and recreation such
as bowling alleys, cockpits, golf
courses, race tracks 1,750.00 3.00 3.00
ii) Billiard halls, electronic/computer
game centers, internet cafes and
other similar establishments 500.00 2.00 2.00
c) Fun and pleasure such as night clubs,
cabarets, bars, beer houses, music
lounges, KTVs, and other similar
establishments 2,500.00 10.00 10.00
16. Community antennae television systems

(cable tvs) 2,500.00 2.00 2.00
17. Computer rentals, printing and internet
services 500.00 2.00 2.00
18. Gasoline stations and dealers of petroleum

products 1,250.00 5.00 5.00
21. Hospitals and other medical institutions 5,000.00 5.00 2.00
22. Other businesses and institutions not

specifically mentioned above 2,000.00 2.00 2.00
(b) There shall be collected monthly household garbage fees serviced by the government-
owned or -hired garbage collecting trucks and pushcarts in the following amount: TIEHDC
1. Residential property owner, per household P50.00

2. Tenant, per household 25.00
(c) If two or more businesses are conducted in the same place using the same employees,
the second or third business shall pay an amount equivalent to fifty percent (50%) of the regular rate.
SECTION 255. Time of Payment. — (a) The quarterly fees prescribed for business and
institutional establishments shall be paid at the end of each quarter except on the rst quarter when
payment shall not be later than the twentieth (20th) day of January to coincide with the renewal of
business and other regulatory permits and on every twentieth (20th) day of the month beginning of
each quarter.
(b) The monthly household garbage fees shall be paid to the City Treasurer not later than the
twentieth (20th) day of the succeeding month.
SECTION 256. Collection by the Barangay Treasurers. — The barangay treasurers may be
deputized as household garbage fee collectors. Barangays shall be entitled to fty percent (50%) of the
proceeds of their collections which shall be released without the need for further action.
SECTION 257. Exemption and Incentives. — (a) Those establishments with garbage
collection and disposal system and/or not serviced by the city government on garbage collection and
disposal may be exempted from paying garbage service fees, provided, that certi cations to the effect
are secured from the Environmental Sanitation Services and the Department of Public Safety and Traffic
Management.
(b) Business and institutional establishments with garbage shredders to eliminate their
biodegradable wastes shall be credited fty percent (50%) of the cost of the machine as payment to
garbage fees. Households with kitchen shredders shall be credited seventy- ve percent (75%) of the
cost of the machine as payment to garbage fees. Thereafter, they shall be entitled to a discount of ten
percent (10%) of their regular rates collected from garbage service fees as long as the shredding
machines are operational.
CHAPTER 2
Hospital and Medical Charges
SECTION 258. Hospital and Medical Charges. — Charges for hospital and medical services
rendered by the Caloocan City General Hospital shall be in accordance with the rates prescribed by the
Department of Health. The City Mayor shall issue an executive order with con rmation by the
Sangguniang Panlungsod for the effective and efficient implementation of this provision.
SECTION 259. Payment and Exemptions. — (a) The payment of charges shall be paid upon
application or after the extension of service. In no case shall deposit be required in emergency cases
requiring immediate medical attention.
(b) City residents who are certi ed indigents and City government employees shall be
exempted from paying hospital charges.
CHAPTER 3
City-Owned Public Market Charges
SECTION 260. Market Rentals and Fees. — Stallholders and users of the premises of city-
owned public markets shall be charged the following rentals and fees:
1. Stall, per sq. m., per day:
New Other
Poblacion Public
Market Markets
a) Meat P35.00 P20.00

b) Fish 35.00 15.00
c) Poultry 35.00 15.00
d) Vegetables/fruits 25.00 10.00
e) Cooked foods 25.00 10.00

f) Rice, corn and other cereals 20.00 5.00
g) Groceries and sari-sari stores 20.00 5.00
h) Dry goods 20.00 5.00
i) General merchandise 20.00 5.00
j) Others 20.00 5.00
2. Corner and front stalls are prime sites in public markets and stallholders thereof
shall be charged additional rental fees for the following:
a) Front corner stalls — rows along the front plus 20% of the
of the market facing periphery or streets prescribed rate
b) Front stalls — rows along the front of the plus 15% of the
market, facing the market periphery or streets prescribed rate
c) Inside corner stalls plus 10% of the

prescribed rate
3. Ambulant and transient vendors, per sq. m., per day 10.00
4. Delivery motor vehicles within the fifty-meter (50 m.) radius from the border
of the public market and disposing, discharging or advertising products/
merchandise therein shall pay, per hour or a fraction thereof, the following:
a) Tricycle and pushcart P10.00
b) Jeep/jeepney 30.00
c) Delivery van 50.00
d) Truck 100.00
SECTION 261. Time and Manner of Payment. — (a) The monthly rental of market stalls shall
be paid to the City Treasurer within the first week of each month. ACcaET
(b) The fee for the ambulant and market transient vendors shall be paid daily, in advance,
before any of their commodity or merchandise is sold within the market premises.
SECTION 262. Issuance of Of cial Receipt and Cash Ticket. — (a) The City Treasurer shall
issue an official receipt as evidence of payment of the monthly rentals on fixed stalls.
(b) A cash ticket shall be issued to transient vendors whose name shall be written at the back
thereof. The cash ticket is non-transferable and shall be good only on the day of its issuance for the
space of the market premises to which he is assigned. The cash tickets issued shall be torn into two
(2) parts, one-half to be given to the space occupant or vendor, and the other half to be retained by the
market collector who shall deliver the same to the City Treasurer for counter-checking against his
record of cash tickets issued for that day.
SECTION 263. Surcharge for Late Payment of Fees. — (a) The lessee of a stall, who fails to
pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty- ve percent
(25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause the
automatic cancellation of the contract of lease of the stall without prejudice to suing the lessee for the
unpaid rents at the expense of the lessee. The stall shall be declared vacant and may be leased to other
applicants.
(b) No person may occupy any vacant stall or space in the market premises without
informing the market master and paying the corresponding fees for the space occupied.
SECTION 264. Awarding of Stall. — Vacant stalls shall be awarded to quali ed applicants
selected by the City Market Committee composed of the City Administrator, as Chairman, the City
Treasurer, a representative from the Of ce of the City Mayor, the Sangguniang Panlungsod, and the
president of market vendors association, as members. The committee shall conduct the drawing of
lots for the awarding of vacant stalls in the city-owned public markets.
SECTION 265. Franchising, Administration and Supervision of Public Markets. — (a) There
shall be created the position of a City Market Administrator under the Of ce of the City Mayor who shall
manage City-owned public markets and supervise privately-owned public markets.
CHAPTER 4
Waterworks Charges
SECTION 266. Water Consumption Charges. — There is hereby imposed and collected a
monthly water consumption charges operated by the City government at the same rate as collected by
the Maynilad Water Services, Inc.
SECTION 267. Installation Fees. — There is hereby imposed and collected the following fees
for the installation of water system facilities:
1. Cost of water meter, per unit P1,000.00
2. Installation fee 2,000.00
3. Reconnection fee 500.00
4. Fee for the transfer of water meter 500.00
SECTION 268. Time and Manner of Payment. — (a) Every rst (1st) week of the month, an
of cial meter reader shall determine the previous month water consumption of each customer. On or
before the fifteenth (15th) day of the month, the monthly water billings shall be sent to the customers.
(b) The monthly water consumption charges shall be paid to the collector authorized by the
City Treasurer on or before the end of each month. The installation fees shall be paid to the City
Treasurer before undertaking any installation, reconnection or transfer of meter.
SECTION 269. Administrative Provisions. — It shall be unlawful for any person, establishment
or entity to cause the installation of water system facilities in any residential, commercial, industrial or
institutional building, whether public or private, without the approval of the City government and the
payment of the corresponding fees or charges including penalties, if any.
SECTION 270. Penalties. — (a) Monthly water consumption charges not paid on time shall be
subject to an interest of two percent (2%) per month. Failure of the customer to pay two (2) monthly
water consumption charges consecutively, including interest and penalties if any, shall be suf cient
ground for the discontinuance of the water supply service to the said customer.
(b) Without prejudice to the ling of appropriate criminal and civil charges in a court of
competent jurisdiction, the following penalties are imposed on illegal water connection:
1. First offense P500.00 plus estimate of water
consumption charges
2. Second offense P2,000.00 plus estimate of water

consumption charges
3. Third and subsequent offenses P5,000.00 plus estimate of water

consumption charges
TITLE VIII
Administrative Provisions
CHAPTER 1
Collection of Taxes
SECTION 271. Tax Period. — Unless otherwise provided in this Code, the tax period of all City
taxes, fees and charges shall be the calendar year. SaIEcA
SECTION 272. Accrual of Tax and Distribution of Proceeds. — (a) Unless otherwise provided
in this Code, all taxes, fees, and charges shall accrue on the rst (1st) day of January of each year.
However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the rst (1st) day
of the quarter next following the effectivity of the ordinance imposing such new levies or rates.
(b) The barangay shall share ten percent (10%) in the proceeds of business and
miscellaneous taxes except on transfer tax on real property ownership, on professional tax and
community tax. The proceeds shall be distributed as follows:
i) Fifty percent (50%) shall accrue to the barangay where the taxes are collected; and
ii) Fifty percent (50%) shall accrue equally to all the barangays of the City.
SECTION 273. Time of Payment. — Unless otherwise provided in this Code, all taxes, fees and
charges shall be paid within the rst twenty (20) days of each quarter. The Sangguniang Panlungsod by
way of a resolution may, for a justi able reason or cause, extend the time for payment of such taxes,
fees or charges without surcharges or penalties, but only for a period not exceeding three (3) months.
SECTION 274. Presumptive Assessment. — (a) To determine the correct amount of tax or
any other revenue due to the City, the City Treasurer, after taking into account the sales, receipts,
income or other taxable base of other persons engaged in similar business under similar situations and
circumstances or after considering other relevant information, shall make the necessary assessment
and prescribe a minimum of such gross receipts, sales and taxable bases. Such amount so prescribed
shall be prima facie correct for the purpose of determining the tax liabilities of such person.
(b) Any taxpayer who is not satis ed with the presumptive assessment made by the City
Treasurer may file an appeal with the Board of Tax Appeals within thirty (30) days from receipt thereof.
SECTION 275. Surcharges and Interests on Unpaid Taxes, Fees or Charges. — Where the
amount of taxes, fees or charges due to the City has not been paid on time, there is hereby imposed a
surcharge of twenty- ve percent (25%) of the amount of taxes, fees or charges and an interest at the
rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such
amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof
exceed thirty-six (36) months.
SECTION 276. Interests on Other Unpaid Revenues. — Where the amount of any other revenue
due to the City, except voluntary contributions or donations, is not paid on the date xed on the
ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given
rise to its collection, there shall be collected as part of that amount an interest thereon at the rate of
two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest
on the unpaid amount or a portion thereof exceed thirty-six (36) months.
SECTION 277. Collection of City Revenues by the City Treasurer. — All taxes, fees, charges
and other revenues shall be collected by the City Treasurer or his duly authorized deputies and
representatives. The City Treasurer may designate the Barangay Treasurer as his deputy to collect City
taxes, fees, and charges. The City government shall pay the premiums of the bond of barangay
treasurers deputized to collect City taxes, fees and charges.
SECTION 278. Power of the City Treasurer to Obtain Information for Tax Enforcement. — (a)
In ascertaining the correctness or determining the liability of any City tax, fee or charge or in collecting
any such liability or in evaluating tax compliance, the City Treasurer is authorized to:
1. Examine any book, paper, record, or other data which may be relevant or material to such
inquiry;
2. Obtain on a regular basis from any person other than the person whose City tax liability is
subject to audit or investigation, or from any of ce or of cer of the national and local
governments, government agencies and instrumentalities, including the Bangko Sentral ng
Pilipinas and government-owned or -controlled corporations, and information such as, but
not limited to, costs and volume of production, receipts or sales and gross income of
taxpayers; and
3. Require the person liable for tax or required to le nancial documents, or any of cer or
employee of such person, or any person having possession, custody, or care of the books
of accounts and other accounting records containing entries relating to the business of the
person liable for tax to appear before the City Treasurer at a time and place specified in the
written request and to produce such books, papers, records, or other data, and to give
testimony thereon.
(b) The City Treasurer shall submit the names of the subject taxpayers to the City Mayor for
information and guidance before actions on them are undertaken.
SECTION 279. Keeping of Books of Accounts. — (a) All business establishments subject to
City taxes and fees, shall keep a journal and a ledger or their equivalent wherein the results of
operations of the previous years are shown and from which all taxes due to the City government may
readily and accurately be ascertained and determined by the City Treasurer at any time of the year. CcSTHI
(b) Those establishments whose gross sales or receipts during the preceding calendar year
do not exceed Six Hundred Thousand Pesos (P600,000.00) shall keep and use simpli ed set of
bookkeeping records.
(c) Those establishments whose gross sales or receipts exceed Six Hundred Thousand
Pesos (P600,000.00) shall have their books of accounts audited and examined yearly by independent
Certi ed Public Accountants and their tax returns accompanied by duly accomplished Account
Information Form which shall contain, among others, information lifted from certi ed balance sheets,
income statements, schedules, listing of income-producing properties and the corresponding income
therefrom and other relevant statements.
SECTION 280. Language in Which Books Are to Be Kept. — All business entities operating
and covered by this Code shall keep the books or records in English or Filipino.
SECTION 281. Preservation of Books of Accounts and Other Accounting Records. — (a) All
books of accounts and other accounting records of corporations, partnerships, or persons, shall be
preserved by them for a period of ve (5) years. The said books and records shall be subject to
examination and inspection by the City Treasurer or his duly authorized representatives. Provided, that
such examination and inspection shall be made only once in a taxable year, except on the following:
1. Fraud, irregularities or mistakes, as discovered by the City Treasurer;
2. The taxpayer requests for a reinvestigation.
(b) The books of accounts and other pertinent records of tax-exempt organizations or
grantees of tax incentives shall be subject to examination by the City Treasurer for purposes of
ascertaining compliance with the conditions under which they have been granted tax exemptions or tax
incentives, and their tax liability, if any.
SECTION 282. Examination of Books of Accounts and Pertinent Records of Business
Establishments by City Treasurer. — (a) The City Treasurer, or his duly authorized representatives, may
examine the books of accounts, and other pertinent records of any business subject to City taxes and
fees in order to ascertain, assess, and collect the correct amount of the tax due. Such examination shall
be made during regular business hours, only once for every tax period, and shall be certi ed to by the
examining of cial. Such certi cate shall be made of record in the books of accounts of the taxpayer
examined.
(b) In case the examination herein authorized is made by a duly authorized representative of
the City Treasurer, the written authority of the duly authorized representative concerned shall
speci cally state the name, address, and business of the taxpayer whose books of accounts, and other
pertinent records are to be examined, the date and place of such examination, and the procedure to be
followed in conducting the same.
(c) For this purpose, the records of the Revenue District Of ce of the Bureau of Internal
Revenue in the City shall be made available to the City Treasurer pursuant to the provisions of Sec. 171,
R.A. 7160.
SECTION 283. Failure or Refusal to Examine Books of Accounts. — Any person, partnership,
corporation or association subject to City taxes, fees and charges who fails or refuses the examination
of books of accounts provided for in the preceding sections shall cause the revocation of its existing
business permit. In addition, the person responsible therefor, shall upon conviction, be punished by a
ne of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00)
or by imprisonment of not less than one (1) month nor more than six (6) months or both such ne and
imprisonment at the discretion of the court.
CHAPTER 2
Civil Remedies for Collection of Revenues
SECTION 284. Application of Chapter. — The provisions of this Chapter and the remedies
provided herein may be availed of for the collection of any delinquent City tax, fee, charge, or other
revenue.
SECTION 285. Local Government's Lien. — Pursuant to Sec. 173, R.A. 7160, City taxes, fees,
charges and other revenues imposed under this Code, shall constitute a lien, superior to all liens,
charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial
action, not only upon any property or rights therein which may be subject to the lien but also upon
property used in business, occupation, practice of profession or calling, or exercise of privilege with
respect to which the lien is imposed. The lien may only be extinguished upon full payment of the
delinquent City taxes, fees and charges including related surcharges and interests.
SECTION 286. Civil Remedies. — (a) The civil remedies for the collection of City taxes, fees, or
charges, and related surcharges and interests resulting from delinquency shall be:
1. By administrative action through:
a) Distraint of personal property
b) Levy on real property
2. By judicial action.
(b) Either of these remedies or all may be pursued concurrently or simultaneously at the
discretion of the City government.
SECTION 287. Distraint of Personal Property. — (a) The remedy by distraint shall be in
accordance with Sec. 175, R.A. 7160. SDTIaE
(b) Should the property distrained be not disposed of within one hundred twenty (120) days
from the date of distraint, the same shall be considered as sold to the City government for the amount
of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount,
the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the City
Treasurer as Chairman, with a representative from the Commission on Audit and Sangguniang
Panlungsod, City Assessor's Of ce, City General Services Of ce and Internal Audit Services Of ce as
members.
SECTION 288. Levy on Real Property. — (a) After the expiration of the time required to pay the
delinquent tax, fee, or charge, real property may be levied before, simultaneously, or after the distraint of
personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a
duly authenticated certi cate showing the name of the taxpayer and the amount of the tax, fee, or
charge, and penalty due from him. Said certi cate shall operate with the force of a legal execution
throughout the Philippines. Levy shall be effected by writing upon said certi cate the description of the
property upon which levy is made. At the same time, a written notice of the levy shall be served upon the
local assessor and the Registrar of Deeds where the property is located who shall annotate the levy on
the tax declaration and certi cate of title of the property, respectively, and the delinquent taxpayer or, if
he is abroad, to his agent or manager of the business in respect to which the liability arose, or if there
be none, to the occupant of the property in question.
(b) In case the levy on real property is not issued before or simultaneously with the warrant of
distraint on personal property, and the personal property of the taxpayer is not suf cient to satisfy his
delinquency, the City Treasurer shall, within thirty (30) days after execution of the distraint, proceed with
the levy on the taxpayer's real property.
(c) A report of any levy shall, within ten (10) days after the receipt of the warrant, be
submitted by the City Treasurer to the City Mayor and Sangguniang Panlungsod.
SECTION 289. Penalty for Failure to Issue and Execute Warrant. — Without prejudice to
criminal prosecution under the Revised Penal Code and other applicable laws, failure of the City
Treasurer to issue or execute the warrant of distraint or levy after the expiration of the time prescribed,
or if found guilty of abusing the exercise thereof by competent authority, shall be dismissed from the
service after due notice and hearing.
SECTION 290. Advertisement and Sale. — (a) Within thirty (30) days after levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof
as may be necessary to satisfy the tax delinquency and expenses of sale and such advertisement shall
cover a period of at least thirty (30) days. It shall be effected by posting of notices at the main entrance
of the City Hall building and its annex, and in public and conspicuous place in the barangay where the
real property is located, and by publication once a week for three (3) weeks in a newspaper of general
circulation in the City where the property is located. The advertisement shall contain the amount of
delinquent taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of
the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property
to be sold. At any time before the date xed for the sale, the taxpayer may stay the proceedings by
paying the delinquent taxes, fees, charges, penalties, interest and other incidental expenses. If he fails to
do so, the sale shall proceed and shall be held either at the main entrance of the City Hall building, or on
the property to be sold, or at any other place as determined by the City Treasurer conducting the sale,
and specified in the notice of sale.
(b) Within thirty (30) days after the sale, the City Treasurer shall make a report of the sale to
the City Mayor and to the Sangguniang Panlungsod, and which shall form part of his records. The City
Treasurer shall make and deliver to the purchaser a certi cate of sale, showing the proceedings of the
sale, describing the property sold, stating the name of the purchaser and setting out the exact amount
of all taxes, fees, charges and related surcharges, interests, or penalties. Provided, however, that any
excess in the proceeds of the sale over the claim and cost of sale, shall be turned over to the owner of
the property.
SECTION 291. Redemption of Real Property Sold. — a) Within one (1) year from the date of
sale, the delinquent taxpayer or his representative shall have the right to redeem the real property upon
payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges,
interests, or penalties from the date of delinquency to the date of sale, plus interest of two percent (2%)
per month on the purchase price from the date of purchase to the date of redemption. Such payment
shall invalidate the certi cate of sale issued to the purchaser and the owner shall be entitled to a
certificate of redemption from the City Treasurer.
b) The City Treasurer, upon surrender by the purchaser of the certi cate of sale previously
issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest
of two percent (2%) per month herein provided for, the portion of the cost of sale, and other legitimate
expenses incurred by him, and said real property thereafter shall be free from the lien of taxes, fees, or
charges, related surcharges, interests and penalties.
c) The owner shall not, however, be deprived of the possession of the said real property and
shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
SECTION 292. Final Deed to Purchaser. — In case the taxpayer fails to redeem the real
property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so
much of the property as had been sold, free from liens of any taxes, fees, charges, related surcharges,
interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of
the sale depends.
SECTION 293. Purchase of Property by the City Government for Want of Bidder. — (a) In case
there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is
insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties, and costs, the City
Treasurer conducting the sale shall purchase the property in behalf of the City government to satisfy
the claim and within two (2) days thereafter shall make a report of his proceedings which shall be
re ected upon the records of his of ce. Pursuant to Sec. 181, R.A. 7160, it shall be the duty of the
Registrar of Deeds concerned upon registration with his of ce of any such declaration of forfeiture to
transfer the title of the forfeited property to the City government without the necessity of an order from
a competent court. AacCIT
(b) Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative may redeem the property by paying to the City Treasurer the full amount of the taxes,
fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not
redeemed as provided herein, the ownership thereof shall be fully vested on the City government.
SECTION 294. Resale of Real Estate Taken for Taxes, Fees, or Charges. — Upon
recommendation of the City Mayor, the Sangguniang Panlungsod may, by ordinance, and upon notice of
not less than twenty (20) days, sell and dispose of the real property acquired under the preceding
section at public auction. The proceeds of the sale shall accrue to the general fund of the City, unless
otherwise provided in this Code.
SECTION 295. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues Through
Judicial Action. — The City government may enforce the collection of delinquent taxes, fees, charges or
other revenues by civil action in any court of competent jurisdiction. The civil action shall be led by the
City Treasurer through the City Legal Officer within the period prescribed in Sec. 194, R.A. 7160.
SECTION 296. Further Distraint or Levy. — The remedies by distraint and levy may be
repeated if necessary until the full amount due, including all expenses, is collected.
SECTION 297. Personal Property Exempt from Distraint or Levy. — Pursuant to Sec. 185, R.A.
7160, property enumerated therein shall be exempt from distraint and levy, attachment or execution
thereof for delinquency in the payment of any City tax, fee or charge, including the related surcharge and
interest.
CHAPTER 3
Statutory Offenses and Penalties
SECTION 298. General Provisions. — (a) The term 'person' as used in this Chapter includes an
of cer, employee, or member of an association, partnership, or corporation, who as such of cer,
employee or member is under a duty to perform the act in respect of which the violation occurs.
(b) Any person convicted of an offense penalized by this Code shall, in addition to being liable
for the payment of the tax, fee, or charge be subjected to the penalties imposed herein. Provided, that
payment of the tax, fee, or charge due shall not constitute a valid defense in any prosecution for
violation of any provision of this Code.
(c) Any person who willfully aids or abets in the commission of an offense penalized herein or
who causes the commission of any such offense by another shall be liable in the same manner as the
principal.
(d) If the offender is a public of cer or employee, the maximum penalty prescribed for the
offense shall be imposed. If the offender is a Certi ed Public Accountant, the City Treasurer shall
initiate a complaint before the Professional Regulation Commission for the revocation or cancellation
of his license.
(e) In the case of associations, partnerships, or corporations, the penalty shall be imposed on
the person responsible for the violation.
SECTION 299. Failure to Keep Record, Supply Correct and Accurate Information and Pay Tax.
— Any person required under this Code to pay any tax or fee, keep any record, or supply correct and
accurate information and who fails to pay such tax or fee, keep such record, or supply such correct and
accurate information at the time required by this Code shall be punished by a ne of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of
not less than one (1) month nor more than six (6) months or both such ne and imprisonment at the
SECTION 300. Penalty for Evasion of Tax, Fee or Charge. — Any person who evades any tax,
fee or charge imposed under this Code or the payment thereof shall, upon conviction thereof, be
Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months or
both such fine and imprisonment at the discretion of the court.
SECTION 301. Liability of Juridical Person. — (a) Any corporation, association or general
partnership, and any other juridical person liable for any of the acts or omissions penalized under this
Code, in addition to the penalties imposed herein upon the responsible corporate of cers, partners, or
employees, shall, upon conviction for each act or omission, be ned in the amount of not less than
Three Thousand Pesos (P3,000.00) nor more than Five Thousand Pesos (P5,000.00).
(b) In addition, the City Mayor may suspend or revoke its business permit.
SECTION 302. Penal Liability for Making False Entries, Records, or Reports or Using Falsi ed
or Fake Accountable Forms. — Any person engaged to examine and audit books of accounts of
taxpayers and any person who:
1. Falsi es any report or statement bearing on any examination or audit or renders a report,
including exhibits, statements, schedules or other forms of accountancy work which has
not been veri ed by him personally or under his supervision or by a member of his rm or
by a member of his staff in accordance with sound auditing practices;
2. Certi es nancial statements of a business enterprise, containing an essential
misstatement of facts or omission in respect of the transactions, taxable income, property
or receipts of his client;
3. Not being an independent Certi ed Public Accountant or nancial of cer examines and
audits books of accounts of taxpayers; TIEHSA
4. Signs and certifies financial statements without audit;

5. Uses or in uences the taxpayer to use accounting and bookkeeping records not in
conformity with the requirements of this Code or rules and regulations promulgated
thereunder;
6. Knowingly makes any false entry or enters any false or ctitious name in the books of
accounts or records mentioned in the preceding paragraph;
7. Keeps two (2) or more contradictory sets of such records or books of accounts;
8. Fails to keep the books of accounts or records in English or Filipino, or to make a true and
complete translation, and found to be at material variance with books or records kept by
him in another language;
9. In any way commits an act or omission, in violation of the provisions of this Code; or
10. Attempts in any manner or evades any tax, fee or charge imposed under this Code or
knowingly uses fake of cial receipts, letters of authority, certi cates authorizing
registration and other accountable forms.
shall upon conviction for each act or omission be punished by a ne of not less than One Thousand
Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less
than one (1) month nor more than six (6) months or both such ne and imprisonment at the discretion
of the court.
SECTION 303. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices. — Any
person required to issue receipts or sales or commercial invoices, who fails or refuses to issue such
receipts or invoices, issues receipts or invoices that do not truly re ect and/or contain information
required to be shown therein, or uses multiple, double, or unauthorized receipts or invoices, shall for
each act or omission, aside from revocation of business permit, be punished by a ne of not less than
One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment
of not less than one (1) month nor more than six (6) months or both such ne and imprisonment at the
SECTION 304. Violations Related to the Printing of Receipts or Invoices. — Any person who
commits any of the acts enumerated hereunder shall be punished by a ne of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of
not less than one (1) month nor more than six (6) months or both such ne and imprisonment at the
discretion of the court:
1. Printing of receipts or sales or commercial invoices without authority from the Bureau of
Internal Revenue;
2. Printing of double or multiple sets of invoices or receipts;
3. Printing of unnumbered receipts or sales or commercial invoices, not bearing the name,
business style, taxpayer identi cation number, and business address of the person or
entity.
SECTION 305. Failure to Obey Summons. — Any person who, being duly summoned by the
City Treasurer to appear, to testify, or produce books of accounts, records, memoranda or other papers
or to furnish information as required under the pertinent provisions of this Code; neglects to appear or
to produce such books of accounts, records, memoranda or other papers; or to furnish such
information shall upon conviction be punished by a ne of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one
(1) month nor more than six (6) months or both such ne and imprisonment at the discretion of the
court.
SECTION 306. Violations Committed by City Government Employees. — (a) Any City
government employee who is found guilty of any of the offenses herein below speci ed, shall, upon
conviction for each act or omission, be punished by a ne of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one
(1) month nor more than six (6) months or both such ne and imprisonment at the discretion of the
court.
1. Extortion, or willful oppression through the use of his of ce or willful oppression and
harassment of a taxpayer.
2. Knowingly demanding or receiving any fee, other or greater sums than are authorized by
this Code or receiving any fee, compensation or reward, except as prescribed by law for
the performance of any duty.
3. Willfully neglecting to give receipts, as by law or ordinance required for any sum collected
in the performance of duty or willfully neglecting to perform any other duties enjoined by
law or ordinance.
4. Offering or undertaking to accomplish, le or submit a report or assessment on a taxpayer
without the appropriate examination of books of accounts or tax liability, or offering or
undertaking to submit a report or assessment less than the amount due the City
government for any consideration or compensation, or conspiring or colluding with
another or others to defraud the revenues or otherwise violate the provisions of this Code.
5. Neglecting or by design permitting the violation of the law or ordinance by any other
persons. TDAcCa
6. Making or signing any false entry or entries in any book or record, or making or signing any
false certificate.
7. Allowing or conspiring or colluding with another to allow the unauthorized retrieval,
withdrawal or recall of any return, statement or declaration after the same has been
officially received by the City government.
8. Overassessing tax due with the intention of personal bene ts when the taxpayer,
purportedly with this assistance, pays lower taxes.
9. Having knowledge or information of any violation of this Code or of any fraud committed
on the revenues collectible by the City government, failure to report such knowledge or
information to their superior of cer, or failure to report as otherwise required by law or
ordinance.
(b) The provisions of the foregoing paragraph notwithstanding, any City government
employee who is convicted of the offense of grave misconduct, after due notice and hearing of the
administrative case, be dismissed from the government service. Provided, further, that the term "grave
misconduct", as de ned in the Civil Service Law, shall include, among others, the issuance of fake letters
of authority and receipts, forgery of signature, usurpation of authority and habitual issuance of
unreasonable assessments.
SECTION 307. Failure to Surrender Property Placed under Distraint and Levy. — Any person
having in his possession or under his control any property or rights to property upon which a warrant of
constructive distraint or of actual distraint and levy has been issued shall, upon demand by the City
Treasurer executing such warrant, surrender such property or right to property to the City Treasurer,
unless such property or right is, at the time of such demand, subject to an attachment or execution
under any judicial process. Any person who fails or refuses to surrender any of such property or right
shall be liable in his own person and estate to the City government in a sum equal to the value of the
property or rights not so surrendered but not exceeding the amount of the taxes including penalties and
interests for the collection of which such warrant had been issued, together with costs, if any, from the
date of such warrant. In addition, such person shall, upon conviction for each act or omission, be
Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months or
both such fine and imprisonment at the discretion of the court.
SECTION 308. Informer's Reward. — Any person, except City government employees, who
gives de nite and sworn information, not yet in the possession of the City government, leading to the
discovery of undeclared or underassessed taxable property or activity, or of frauds upon the City
revenue ordinances or violations of any of the provisions thereof, thereby resulting in the discovery or
recovery of City revenues shall be rewarded in sum equivalent to ten percent (10%) of the revenues
actually collected. Provided, that the information mentioned herein shall not refer to a case already
pending or previously investigated or examined by the City government. Provided, further, that the
reward provided herein shall be paid under the rules and regulations issued therefor.
CHAPTER 4
Taxpayer's Remedies
SECTION 309. Period of Assessment and Collection. — (a) City taxes, fees, or charges shall
be assessed within ve (5) years from the date they became due. No action for the collection of such
taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such
period.
(b) In case of fraud or intent to evade the payment of taxes, fees or charges, the same may
be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) City taxes, fees, or charges may be collected within ve (5) years from the date of
assessment by administrative or judicial action. No such action shall be instituted after the expiration of
said period.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1. The City Treasurer is legally prevented from making the assessment or collection;
2. The taxpayer requests for re-investigation and executes a waiver in writing before
expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
SECTION 310. Protest on Assessment. — (a) When the City Treasurer nds that correct
taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of
the tax, fee or charge, the amount of deficiency, the surcharges, interests, and penalties.
(b) Within thirty (30) days from receipt of the notice of assessment, the taxpayer may le a
written protest with the City Board of Tax Appeals composed of the City Finance Coordinator as
chairman, and the City Accountant, City Administrator, Chief of the Business Permits and Licensing
Office, and a representative from the business sector to be appointed by the City Mayor as members.
(c) The City Board of Tax Appeals shall furnish the City Treasurer a copy of the protest,
conducts a study on the protest and submits its ndings and recommendations within thirty (30) days
from the time of the filing to the City Mayor and City Treasurer.
(d) The City Treasurer shall, within sixty (60) days from receipt of ndings and
recommendations of the City Board of Tax Appeals, shall decide to accept or deny the taxpayer's
protest on assessment. EDATSI
(e) In case of denial of protest, the taxpayer shall have thirty (30) days from receipt of denial
of protest or from the lapse of the sixty-day (60) period herein prescribed within which to appeal with
the court of competent jurisdiction, otherwise, the assessment becomes conclusive and unappealable.
SECTION 311. Payment under Protest. — (a) No protest on the computation of the tax shall
be entertained by the City Treasurer unless the taxpayer rst pays the tax. The tax receipts
acknowledging the tax payments shall bear the words "paid under protest." The protest in writing must
be led within thirty (30) days from the payment of the tax to the City Treasurer, who shall decide the
protest within sixty (60) days from receipt.
(b) In the event that the protest is nally decided in favor of the taxpayer, the amount or
portion of the tax protested shall be refunded to the protestant, or shall be applied as tax credit against
the protestant's existing or future tax liability.
(c) In the event the protest is denied or upon the lapse of the sixty-day (60) period prescribed
in paragraph (a) hereof, the taxpayer may avail of remedies provided for under R.A. 7160.
SECTION 312. Settlements of Claims Due to Overpayment. — (a) A taxpayer may be entitled
to a tax refund or tax credit after submitting evidence of payment, like of cial receipts, tax clearance,
and such other proof showing overpayment, within three (3) years from payment of the tax, fee or
charge. Provided, that in pursuant to Sec. 196, R.A. 7160, no case or proceeding shall be entertained in
any court without this claim in writing, and after the expiration of two (2) years from the date of
payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or tax credit.
(b) When a tax credit is granted, it shall not be refunded in cash but shall only be applied to
future tax obligations of the taxpayer. If a taxpayer has paid in full the tax due for the entire year and he
shall have no other tax obligation payable to the City government during the year, his tax credits, if any,
shall be applied in full during the first quarter of the next calendar year on the tax due from him.
(c) Tax payments refund due to overpayment may be granted and paid out of the City's
collection from the same source in the current year when the payment was done in the same year;
otherwise the refund shall be taken from the fund appropriated therefor.
(d) In case of a business entity, any unapplied balance of the tax credit shall be refunded in
cash in the event that he terminates operation of the business involved within the City.
CHAPTER 5
Final Provisions
SECTION 313. Failure to Secure a Barangay Clearance. — No business permit shall be issued
without rst securing a duly authenticated barangay clearance. Provided, however, that any application
for barangay clearance which is not acted upon by the barangay concerned within seven (7) days from
filing thereof shall be deemed approved.
SECTION 314. Grant of Tax Exemption Privileges. — (a) The City Mayor, upon
recommendation of the City Finance Committee, may recommend the granting of tax exemptions,
incentives or reliefs to Sangguniang Panlungsod.
(b) The granting of tax exemptions, incentives or reliefs shall be guided by the provisions of
Art. 282, Administrative Order No. 270, to wit:
1. It shall not apply to regulatory fees and charges.
2. Any tax exemption, incentive or relief granted to a type or kind of business shall apply to all
businesses similarly situated.
3. The grant of tax incentive shall be for a definite period not exceeding one (1) calendar year.
4. In the case of shared revenues, the exemption or relief shall only extend to the City share.
SECTION 315. Applicability Clause. — The provisions of R.A. 7160 and its implementing rules
and regulations applicable to the City government, and other laws, ordinances and issuances are hereby
adopted in so far as to any circumstances not covered by this Code.
SECTION 316. Penal Provisions. — (a) Any violation of the provisions of this Code not herein
otherwise covered by a speci c penalty, shall be punished by a ne of not less than One Thousand
Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less
than one (1) month nor more than six (6) months or both such ne and imprisonment at the discretion
of the court.
(b) If the person convicted for violation of any of the provisions of this Code has no property
with which to meet the ne imposed upon him by the court, or is unable to pay such ne, he shall be
subject to a subsidiary liability under existing laws.
(c) If the violation is committed by any juridical entity, the president, general manager or any
person entrusted with the administration thereof at the time of the commission of the violation shall be
held responsible or liable therefor.
SECTION 317. Preparation of Implementing Rules and Regulations. — There shall be created
an oversight committee composed of the members of the City Finance Committee and the Committee
on Ways and Means and additional three (3) members of the Sangguniang Panlungsod to prepare the
implementing rules and regulations and for the effective implementation of the Updated Revenue Code
of 2004. TaDSCA
SECTION 318. Repealing Clause. — Ordinance No. 0140 s. 1992, as amended, its
implementing rules and regulations and other pertinent ordinances, resolutions and similar issuances
found to be in con ict with, or inconsistent with any provision of this ordinance are hereby repealed or
modified accordingly.
SECTION 319. Effectivity. — The Updated Revenue Code of 2004 shall take effect after its
publication in full for three (3) consecutive days in a newspaper of local circulation; and upon
compliance with the posting requirement under Sec. 511, R.A. 7160.
ENACTED by the Sangguniang Panlungsod, City of Caloocan, at its Regular Session held on
November 23, 2004.
APPROVED by His Honor, the City Mayor on ____________, 2004.
(SGD.) HON. HENRY P. CAMMAYO

City Councilor
(SGD.) HON. EDUARDO H. ROSCA

City Councilor
(SGD.) HON. MA. MILAGROS S. MERCADO

City Councilor
(SGD.) HON. DENNIS D. PADILLA

City Councilor
(SGD.) HON. MACARIO E. ASISTIO III

City Councilor
(SGD.) HON. MARY MITZI L. CAJAYON

City Councilor
(SGD.) HON. GUALBERTO B. BACOLOD

City Councilor
(SGD.) HON. DANTE P. PRADO

City Councilor
(SGD.) HON. NORA Z. NUBLA

City Councilor
(SGD.) HON. MELINDA M. MABAGOS

City Councilor
(SGD.) HON. RICOJUDGE JANVIER M. ECHIVERRI

City Councilor
(SGD.) HON. DIVINE J. MARGALLO

City Councilor
Approved by:
(SGD.) HON. ENRICO R. ECHIVERRI

City Mayor
Certified by:

(SGD.) HON. LUIS TITO Y. VARELA
Vice Mayor & Presiding Officer
Attested by:
(SGD.) RUSSEL C. RAMIREZ

Secretary to the Mayor
(SGD.) LORENZO O. SUNGA, JR.

Secretary
Sangguniang Panlungsod

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Caloocan City Ordinance No. 0386-04 PDF

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November 23, 2004

CALOOCAN CITY ORDINANCE NO. 0386-04

AN ORDINANCE ENACTING THE UPDATED CALOOCAN CITY REVENUE CODE OF 2004

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2. On Buildings and Other Structures:

Fair Market Value Assessment Levels

500,000.00 750,000.00 20%

(ii) Commercial or Industrial

Fair Market Value Assessment Levels

4. On Special Classes (cultural, scientific and hospital):

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Residential One and One-half Percent (1.5%)

Gross Sales/Receipts for the Amount of Tax

Less than P50,000.00 P1,361.00

2. O n wholesalers, distributors, or dealers of any article of commerce of whatever kind or

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Less than P50,000.00 P1,089.00

More than P50,000.00 but less than 75,000.00 P1,540.00

Gross Receipts for the Amount of Tax

100,000.00 or more but less than 150,000.00 3,267.00

Less than P20,000.00 P330.00 P103.00

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20 and below 3.5%

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1. Manufacturers, assemblers, repackers, processors,

and services 5,000.00 5.00 2.00

Fixed Rate/ Rate/Area

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2. For sealing metric measures of capacity:

3. For sealing metric instruments of weights:

4. For sealing apothecary balance or other balances of

5. For sealing scale or balance with complete set of weights:

7. Electric meters, per meter:

8. Water meters, per meter:

iii) Goats, sheep, and the like 2.50

2. Meat and processed meat, per kilo 0.25

4. Special permit fees for special cockfights:

5. Cockpit personnel permit fees, per person, per annum:

5. Over P5,000,000.00 500.00

2. All other sides, every meter or fraction thereof 1.00

2. Commercial and industrial buildings, per sq.m.:

3. Social, educational and institutional buildings, per sq.m.:

4. Agricultural buildings (such as greenhouses,

5. Other structures such as private garages and 50% of the rate of

6. Aviaries, aquariums, zoo structures and the like in accordance with

10. Repairs on buildings/structures:

12. Demolition/moving of buildings/structures:

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14. Construction of tombs and canopies, mausoleums and

2. Construction of septic vault:

1. Lighting power system (for all categories):

2. Appliances for commercial/industrial/institutional use:

3. Electrical equipment or apparatus for commercial/

4. Motion Picture Projectors for commercial use, per unit:

5. TV cameras for commercial/industrial use, per unit 50.00

6. Motors and controlling apparatus, per unit:

7. Generators (AC or DC), per unit:

8. Transformer and sub-stations equipment:

2. Escalators and moving walks:

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4. Boilers, per unit

5. Pressurized water heaters, per unit 250.00