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Republic of the Philippines

Province of Camarines Sur


City of Iriga
LGU - BARANGAY PERPETUAL HELP
Tel No. (054) 299 – 6100
OFFICE OF THE SANGGUNIANG BARANGAY

TAX ORDINANCE NO. 2013-01

“AN ORDINANCE LEVYING TAXES, FEES AND CHARGES IN THE BARANGAY


OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF BARANGAY PERPETUAL
HELP, IRIGA CITY”

Be it ordained by the Sangguniang Barangay that;

ARTICLE I – GENERAL PROVISIONS

Section 1. TITLE. This Ordinance shall be known as the Local Revenue Code of Barangay
Perpetual Help, Iriga City.

Section 2. SCOPE.The provisions herein shall govern the exercise by this barangay of its
taxing and other revenue-raising powers within its territorial jurisdiction.

This Barangay may levy taxes, fees and charges, as provided for in the Local Government
Code of 1991, which shall exclusively accrue to it.

ARTICLE II – DEFINITION OF TERMS

Section 3. DEFINITION OF TERMS.As used in this Ordinance, the term shall mean;

(a) Business – means a trade of commercial activity regularly engaged in as a means of livelihood
or with a view to profit.
(b) Barangay-Owned Properties of Service Facilities – refer to the properties or facilities owned and
constructed by the Barangay such as Palay, Copra or Tobacco dryers.
(c) Commercial Breeding of Fighting Cocks – shall mean an annual sale of more than five (5)
fighting cocks of a duly registered breeder.
(d) Fixed Business Establishment – refers to a permanent establishment or shop located within the
territorial jurisdiction of Barangay Perpetual Help, Iriga City.
(e) Gross Sales or Receipts – include the total amount of money or its equivalent representing the
contract price, compensation or service fee, including the amount charged or materials supplies
with the services and deposits or advance payments actually or constructively received during
the taxable quarter for the services performed for another person excluding discounts if
determinable at the time of sales.
(f) Retail – means a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold.
(g) Retailer – any establishment or shop who sells or offer for sale goods in small quantities to the
public and usually not for resale.
(h) Store – establishment or shop selling basic necessities.
ARTICLE III – SERVICE FEES OR CHARGES

Section 4. SERVICE FESS OR CHARGES. There shall be imposed reasonable fees or charges
for services rendered in connection with the regulation or the use of barangay-owned properties or
service facilities:

a) For the use of Barangay-Owned Properties or Service Facilities such as:


1. Solar Dryer - P1.00/sack
2. Grass Cutter - P50.00/day
3. G.I. Pipe Tent - P3000.00/unit
4. Monoblock Chairs - P3.00/chair
5. Monoblock Tables - P10.00/table
6. Sound System - P500.00/day
7. Service Vehicle - P150.00/use
b) Multi-Purpose Hall (Akbayan Bldg.) - P300.00/day
c) Multi-Purpose Pavement - P200.00/day
d) Basketball Courts - P200.00/day
e) Barangay Hall - P100.00/day

Section 5.TIME AND MANNER OF PAYMENT. The fees or charges imposed in the preceding
section shall be paid to the Barangay Treasurer upon the request to use the barangay-owned
properties or service facilities. However, payment for the use of the Solar Dryer shall be made after the
grains or other dried commodities have completely dried.

ARTICLE IV – BARANGAY CLEARANCE FEES ON BUSINESS OR ACTIVITY

Section 6.BARANGAY BUSINESS CLEARANCE FEE. There is hereby imposed an annual


barangay business clearance fee on all businesses and activities for which a license or permit is
required to be secured from the City. The amount of such fee is hereby fixed as follows;

1. Construction Supplies - P500.00


2. Furniture - P100.00
3. General Merchandise - P300.00
4. Groceries - P200.00
5. Homemade Delicacies - P200.00
6. Bakery - P200.00
7. Junk Shops - P200.00
8. Sari-sari Store - P100.00
9. Business on Copra, Corn &Palay - P200.00
10. Meat & Animal By-products - P100.00
11. Barber Shop - P100.00
12. Dress Shop - P100.00
13. Boar for Hire - P100.00
14. Gravel and Sand - P250.00
15. Iron and Metal Works/Fabrication - P200.00
16. Vulcanizing Shop - P100.00
17. Barbecue Stand - P100.00
18. Transient Vendor - P100.00
19. Carenderias, Eateries and the likes - P150.00
20. Pansiteria - P100.00
21. Billiard Hall
 1 – 2 Table - P100.00
 3 of more tables - P300.00
22. Cars, Jeepneys and Vans for Hire - P200.00
23. Trimobile for Hire - P100.00
24. Benefit Dance - P200.00
25. Beauty Contest - P200.00
26. Christmas Caroling - P100.00
27. Raffle Draws - P100.00
28. Promotional Sales - P100.00
29. Lending and Financial Institutions - P500.00
30. Poultry and Piggery Farm - P500.00
31. Rice and Corn Mill - P300.00
32. Videoke - P200.00
33. Quarry (with secured ECC) - P300.00

The amount of fees for other businesses and activities not specifically mentioned above is
fixed at One Hundred Pesos (P100.00).

Section 7. PROCEDURE IN APPLYING FOR BARANGAY CLEARANCE.

(a) Pursuant to Section 152 (c) of the Local Government Code of 1991, no business or
activity located within the jurisdiction of this Barangay may be issued any license or permit by the City
without first obtaining a Barangay Clearance and paying the corresponding fee therefor from the
Barangay Treasurer of this Barangay.

(b) The taxpayer applying for a Barangay Clearance must file with the Punong Barangay an
application therefor under oath stating, among others, the name and address of the business or
activity, the nature of business or activity engaged in, the amount of capital investment and the like.

(c) Within seven (7) working days from the filing of the application for clearance, the
Punong Barangay must act thereon either by granting or denying the application. If the application is
granted, the Certificate of Barangay Clearance shall be issued upon payment of the fee herein
imposed, which payment must furthermore be duly acknowledge by official receipt as required by law.
If the action of the Punong Barangay is to deny the application, he must notify in writing the taxpayer
concerned on the reason or reasons therefor. However, if after the lapse of the seven days period the
Punong Barangay fails or refuses to act on the application, the City may issue the license or permit to
the applicant, who should be required to declare under oath such fact.
ARTICLE V – OTHER BARANGAY CLEARANCES/CERTIFICATIONS FEES
ON SPECIFIC TRANSACTIONS

Section 8.BARANGAY CLEARANCE, CERTIFICATION AND OTHER FEES AND CHARGES. There
are hereby imposed fees on certifications/clearances/recommendations being issued by the Punong
Barangay and other specific transactions, on the following rates hereunder prescribed, to wit;

1. Local Employment - P50.00


2. Overseas Employment - P100.00
3. Tourist/Immigrant - P100.00
4. Loan Application - P50.00
5. Postal ID Application - P50.00
6. School Admission/Enrollment - P50.00
7. Professional Driver’s License Application - P100.00
8. Student Driver’s License Application - P50.00
9. Student On-the-Job Training - P50.00
10. General Reference Purposes - P50.00
11. Good Moral Character - P50.00
12. Residency - P50.00
13. Late Registration of Birth - P50.00
14. Land Registration Application - P100.00
15. Land/Lot Ownership - P50.00
16. Indigency
 Scholarship - P50.00
 DSWD/SWA/PCSO Assistance - Charity
 Minorities/Agta Tribe - Charity
 Other Purposes - P50.00
17. Farm Animals Outgoing - P100.00
18. Death Certification - Charity
19. Tax Exemption - P50.00
20. Marital/Civil Status - P50.00
21. Blotter Extraction - P50.00
22. Conducted Tree Planting - P50.00
23. Land Improvements - P50.00
24. Monthly Average Income - P50.00
25. BIR Tax Exemptions - P50.00
26. Incumbency - P50.00
27. Posting of Notice
 Land Use Conversion Application - P50.00
 etc
28. No Objection for cutting of;
 Coconut Trees - P50.00/Coconut Tree

 Trees - P100.00/Tree
 Bamboo - P2.00/Bamboo Tree
29. Recommendation
 Scholarship - P50.00
 Employment - P50.00
 Financial/Medical/Death Assistance - Charity
30. Barangay Certification in connection
with the application for Building, Fencing,
Renovation and other Permits.
 Commercial Building - P150.00
 Residential - P100.00
 Industrial - P200.00
 Fencing - P100.00
 Renovation - P100.00
31. Service Fees and Charges
 Reproduction of
a. Barangay Profile - P50.00
b. Barangay History - P50.00
c. Total Population/RBI -P50.00
d. List of SK and Barangay Officials - P50.00
e. Other Similar Documents/Data - P50.00

The amount of fees for other transactions not specifically mentioned above is fixed at fifty
pesos (P50.00).

ARTICLE VI – FEES ON BILLBOARDS, SIGNBOARDS AND OUTDOOR ADVERTISEMENTS

Section 9.Fees on Billboards, Signboards and Outdoor Advertisements. The Barangay shall
collect other reasonable fees on the following:

1) Billboards or signboards for advertisement of business


a. Single-Faced - P10.00/sq. ft.
b. Double-Faced - P15.00/sq. ft.

2) Billboard or signs for professionals - P5.00/sq. ft.


located outside his/her office/residence

3) Billboard or signs for advertising business - P50.00 sq. ft.


or profession by painting on any building/
wall or structure or otherwise separated
or detached therefrom

4) Mass display of signs - P10.00/sign (1sq. ft. or less)

5) Advertisements by means of vehicles,


balloons, kites and other means
a. Per day or fraction thereof - P50.00
b. Per week or fraction thereof - P80.00
c. Per month or fraction thereof - P100.00
Section 10.When to Pay the Fees and Charges. The fees levied in the preceding Section shall
be payable before any person shall display, maintain, or erect the billboards, signboards and outdoor
advertisements for which fees and charges are imposed.

Section 11.Exemption from Fees and Charges. Signs, signboards, billboards, advertisements
including stick outs, streamers, lighted signs, and other electronic media, posters, privilege panels,
store signs, placards, price strips, buntings, and the like, belonging to manufacturers or producers or
professionals, but displayed at the place where a business or profession is conducted, or displayed on
delivery or other service and public utility vehicles, shall be exempt from such charges provided above.

ARTICLE VII – FEES AND CHARGES ON COMMERCIAL BREEDING OF FIGHTING COCKS,


COCKFIGHT AND COCKPITS.

Section 12.Fees and Charges on Commercial Breeding of Fighting Cocks. There is hereby
levied a fee and charge on commercial breeding of fighting cocks in the amount of Fifteen (P15.00)
Pesos per annum for every fighting cocks in excess of two (2) fighting cocks owned by residents of this
barangay and raised within its territorial jurisdiction at any time. A fighting cock is a fighting rooster
raised for cockfights.

Section 13.When to Pay and Charges. Upon the effectivity of this Ordinance, all owners shall
register their fighting cocks with the Barangay Treasurer and pay the tax therein. Thereafter, such
registration and payment of the tax shall be made within twenty days after each succeeding month
after the date of acquiring the fighting cocks.

ARTICLE VIII – ADMINISTRATIVE PROVISION

Section 14. Where to Pay Tax, Fees and Charges. All taxes, fees and charges imposed under
this Ordinance shall be paid to and collected by the Barangay Treasurer who shall issue the
government prescribed official receipt showing, among others, the nature of the taxes, fees and
charges, collected as well as the amount of the tax actually collected.

Section 15.Surcharges and Interest for Late Payment. Failure to pay the tax within the time
required under this Ordinance shall subject the taxpayer to a surcharge of Twenty-five percent (25%)
of the amount of the tax due, plus interest upon the unpaid amount at the rate of fifteen percent
(15%) per annum from the date due until the tax is fully paid.

Section 16.Records of Taxpayers. It shall be the duty of the Barangay Treasurer to keep
records of the taxpayers alphabetically arranged. The said records shall be open at all times as may
deem reasonable to the public for inspection.

Section 17.Penal Provision. Any person found guilty of violating any of the provisions of this
Ordinance shall be subject to a fine of not less than Five Hundred (P500.00) Pesos nor more than One
Thousand (P1,000.00) Pesos, at the discretion of the court.
ARTICLE IX – MISCELLANEOUS PROVISIONS

Section 18.Repealing Clause. All Ordinances of the Barangay contrary to or inconsistent with
the provisions of this Ordinance are hereby repealed and/or modified accordingly.

Section 19.SeparabilityClause.If any provision or provisions of this Ordinance is/are held


invalid, the remaining provisions not affected thereby shall remain and continue to be in full force and
effect.

Section 20.Effectivity. This Ordinance shall take effect upon approval of


SangguniangPanlungsod of Iriga City and posting the same in the bulletin board and to at least two
other conspicuous places within the barangay.

Enacted : March 27, 2014

Sponsored by:

SBM3 JESSIE C. SERDEÑO

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I HEREBY CERTIFY to the correctness of the foregoing Ordinance, which was duly enacted
by Sangguniang Barangay during its Regular Session, held on March 27, 2014

MARIA FRANCIA R. PRIMA


Secretary to the Sangguniang Barangay

Attested and certified to be duly enacted;

EDUARDO V. DIMAIWAT
Punong Barangay