Iloilo City Tax Ordinance

TAX ORDINANCE NO.
2007-016
THE REVISED LOCAL REVENUE CODE OF ILOILO CITY
(WITH AMENDMENTS)
BOOK I
BUSINESS AND OTHER TAXES
CHAPTER 1 – GENERAL PROVISIONS

TITLE, SCOPE AND DEFINITION OF TERMS
SECTION 1. Title of Ordinance – This Ordinance shall be known as the “Revised Local
Revenue Code of the City of Iloilo.
SECTION 2. Scope – This Code shall govern the taxing and other revenue-raising powers
of the City of Iloilo
SECTION 3. Definition of Terms – When used in this Code.
a. Agricultural products - includes the yield of the soil such as corn, rice, wheat, rye,
coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc and animal
products; ordinary salt; all kinds of fish; poultry; and livestock and animal products,
whether in their original form or when preserved in a more convenient and marketable
form through the simple processes of freezing, drying, salting, smoking, and stripping.
b. Amusement – is a pleasurable diversion and entertainment. It is synonymous to
recreation, relaxation, avocation, pastime or fun.
c. Amusement places – includes theaters, cinematographs, concert halls, circuses and other
places of amusement where one seeks admission to entertain oneself by seeing or
viewing the show or performance. It includes those places where one seeks admission to
entertain himself by direct participation and/or establishments which collect entrance fees
from the public who wish to enter said establishments regardless whether
food/beverage/drinks is served to customers.
d. Apartment/Hotel/Apartel – any building or edifice containing several independent and
furnished or semi-furnished apartments, regularly leased to tourist and travelers for
dwelling, on a more or less long term basis and offering basic services to its tenants,
similar to hotels.
e. Bars – includes any places where intoxicating and fermented liquors or malt are sold,
disposed of, or given away for compensation, even without food, where the services of
hired hostesses and/or waitresses are employed, and where customers are entertained by
occasional dancing to music not rendered by a regular dance orchestra or musician hired
for the purpose; otherwise, the place shall be classified as a dance hall or nightclub. A
cocktail lounge is considered a bar even if there are no hostesses or waitresses to
entertain customers.
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f. Banks and Other Financial Institutions – includes non-bank financial intermediaries,
lending investors, finance and investment companies, pawnshops, money shops,
insurance companies, stock markets, stockbrokers and dealers in securities and foreign
exchange, as defined under applicable laws or rules and regulations thereunder;
g. Boarding house/Dormitory – includes any house where boarders or bed spacers are
accepted for compensation on a monthly basis, and whether meals are served or not to
boarders.
h. Brewer – includes all persons who manufacture fermented liquors of any description for
sale or delivery to others but does not include manufacturers of tuba, basi, tapuy, or
similar domestic fermented liquors.
i. Business – trade or commercial activity regularly engaged in as a means of livelihood or
with a view to profit.
j. Business Agents – (agente de negocios) includes all persons who act as agents of others
in the transaction of business with any public officer, as well as those who conduct
collecting, advertising, employment, or private detective agencies.
k. Cabaret/dance hall – includes any place or establishment where dancing is permitted to
the public in consideration of any admission, entrance, or any other fee paid on, before or
after the dancing, and where professional hostesses or dancers are employed.
l. Calling – means one’s regular business, trade, profession, vocation or employment which
does not require the passing of an appropriate government board or bar examination, such
as professional actors and actresses, hostesses, masseurs, commercial stewards and
stewardesses, etc.
m. Capital – signifies the actual estate, whether in money or property owned by an
individual or corporation; it is a fund with which it transacts its business, which would be
liable to each creditor, and which in case of insolvency passes to a receiver.
n. Capital Investment – is the capital which a person puts in any undertaking, or which
he/she contributes to the common stock of a partnership, corporation, or any other
juridical entity or association.
o. Carinderia – refers to any public eating place where foods already cooked are served at
a price.
p. Charges – include income derived by the City Government in its propriety functions
such as market rentals, hospital charges, collection and disposal of water or garbage fees,
transportation fares and sale of goods, entrance fee of all fruits entering the coast of Iloilo
City.
q. Code – means this Ordinance, otherwise known as the Revised Local Revenue Code of
the City of Iloilo
r. Collecting Agency – includes any person other than a practicing Attorney-at-Law
engaged in the business of collecting or suing debts or liabilities placed in his hands, for
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said collection or suit, by subscribers or customers applying and paying therefore; while a
“Mercantile Agency” is any person engaged in the business of gathering information as
to the financial standing, ability, or credit of person engaged in business, and reporting
the same to subscribers or to customers applying and paying therefore.
s. Compounder – comprises every person who without rectifying, purifying or refining
distilled spirits, shall, by mixing such as spirits, wine or other liquor with any materials
except water, manufacture any intoxicating beverage whatever.
t. Contractor – is deemed synonymous with the term “builder” and, hence, any person who
undertakes or offers to undertake or purports to have the capacity to undertake or submits
a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract
from, improve, move wreck or demolish any building, highway, road, railroad,
excavation or other structure, project development or improvement, or to do any part
thereof, including the erection of scaffolding or other structures or works in connection
therewith. The term contractor includes subcontractor and specialty contractor.
1. A “General Engineering Contractor” is a person whose principal
contracting business is in connection with fixed works requiring specialized
engineering knowledge and skills, including the following divisions or subjects:
irrigation, drainage, water power, water supply, flood control, inland waterways,
harbors, docks and wharves, shipyard and sport, dams, hydroelectric projects,
levees, river control and reclamation works, railroads, highways, streets and
roads, tunnels, airport and airways, waste reduction plants, bridges, overpasses
and other similar works, pipelines and other system for the transmission of
petroleum and other liquid or gaseous substances, land leveling and earth moving
projects, excavating, grading, trenching, paving and surfacing work.
2. A “General Building Contractor” is a person whose principal
contracting business is in connection with any structure built, being built, or to be
built for the support, shelter and enclosure of person, animals, chattels or movable
property of any kind, requiring in its construction the use of more than two
unrelated building trades or crafts, or to do or to superintend the whole or any part
thereof. Such structure includes sewers and sewerage disposal plants and system,
parks, playgrounds and other recreational works, refineries, chemical plants, and
similar industrial plants requiring specialized engineering knowledge and skills,
power-houses, power plants, and other utility plants and installation, mines and
metallurgical plants, cement and concrete works in connection with the above-
mentioned fixed works.
A person who merely furnishes materials or supplies without fabricating
them into or consuming them in the performance of the work of the general
building contractor does not necessarily fall within this definition.
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3. Specialty Contractor” is a person whose operations pertain to the
performance of construction work requiring special skill and whose principal
contracting business involves the use of specialized building trades or crafts.
u. Corporation – includes joint-stock companies, partnerships, associations, insurance
companies, or any juridical entity, no matter how created.
The term “resident foreign” when applied to a corporation means a foreign
corporation engaged in trade or business within the Philippines or having an office or
place of business therein.
v. Dancing School – includes any establishment where dancing is taught and permitted to
the public in consideration of an enrollment, admission, membership, or any other fees.
w. Barangay Micro Business Enterprise – refers to any person, natural or juridical, or
cooperative, or association registered under the provision of RA 9178, otherwise known
as the Barangay Micro Business Enterprises (BMBEs) Act of 2002.
x. Dealer – means one whose business is to buy and sell merchandise, goods or chattels as a
merchant. He stands immediately between the producer or manufacturer and the
consumer and depends for his profit not upon the labor he bestows upon his commodities
but upon the skill and foresight with which he watches the market.
y. Distillers of Spirits – comprises all who distill spirituous liquors by original and
continuous distillation from mash, wort, wash, sap, or syrup through continuous closed
vessels and pipes until the manufacture thereto is complete.
z. Distributors – a middle man who on thereon or in behalf of the manufacturers act as
marketing or distributing outlet either in exclusive basis or non –exclusive basis on
certain territorial limit or area.
a.1. Fee – means a charge fixed by law or ordinance for the regulation or inspection of a
business or activity. It shall also include charges fixed by law or agency for the services
of a public officer in the discharge of his official duties.
b.1. Franchise – is a right or privilege, affected with public interest which is conferred upon
private persons or corporations, under such terms and conditions as the government and
its political subdivision may impose in the interest of public welfare, security, and safety;
c.1. Gross Receipts or Sales – include the total amount of money or its equivalent representing
the contract price, compensation or service fee, including the amount charged or
materials supplied with the services and deposits or advance payments actually or
constructively received during the taxable quarter for the services performed or to be
performed for another person excluding discounts if determinable at the time of sales,
sales return, excise tax, and value-added tax (VAT).
d.1. Hotel – includes any house or building or portion thereof in which any person may be
regularly harbored or received as transients or guests. A hotel shall be considered as
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living quarters and shall have the privilege to accept any number of guests and to serve
food to the guest therein.
e.1. Lending Investors – includes all persons who make a practice of lending money for
themselves or others at an interest.
f.1. Levy – means an imposition or collection of an assessment, tax, tribute or fine.
g.1. License or permit – is a right or permission granted in accordance with law by a
competent authority to engage in some business or occupation or to engage in some
transaction.
h.1. License fee – an amount payable on or before a certain period of time which is a
prerequisite prior to engaging in business or operation during a particular year.
i.1. Lodging House – includes any house or building, or portion thereof in which any person
or persons may be regularly harbored or received as transient for compensation. Taverns
or inns shall be considered as lodging houses.
j.1. Manufacturer – includes every person who, for the purpose of sale or distribution to
others and not for his own use or consumption, by physical or chemical process:
1). alters the exterior texture or form, or inner substance of any raw material,
or manufactured or partially manufactured product in such manner as to prepare
it for a special use or uses to which it could not have been put in its original
condition;
2) alters the quality of any such raw material, or manufactured or partially
manufactured products so as to reduce it to marketable shape or prepare it for
any use of industry; or
3) combines any such raw material or manufactured or partially
manufactured product with other materials or products of the same or of
different and in such manner that the finished products of such process or
manufacture can be put to a special use or uses to which such raw material or
manufactured or partially manufactured in their original condition could not
have been put; and
4) alters such raw material or manufactured or partially manufactured
products, or combines the same to produce such finished product for the
purpose of their sale or distribution to others and not for his own use or
consumption.
k.1. Manufacturer of cigars or cigarettes – includes those whose business is to make or
manufacture cigars or cigarettes or both for sale or who employ others to make or
manufacture cigars or cigarettes for sale; but the term does not include artisans or
apprentices employed to make cigar or cigarettes from materials supplied by the
employer; the latter being lawfully engaged in the manufacture of cigars and cigarettes.
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l.1. Manufacturer of tobacco – includes every person whose business is to manufacture
tobacco or snuff, or who employs others to manufacture tobacco or snuff whether such
manufacture be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or
otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured
tobacco and snuff, or putting up for consumption scraps, refuse, or stems of tobacco
resulting from any waste by shifting, twisting, screening, or by any other process.
m.1. Marginal farmer or fisherman – refers to individual engaged in subsistence farming or
fishing which shall be limited to the sale, barter or exchange of agricultural or marine
products produced by himself and his immediate family, and whose annual net income
from such farming or fishing does not exceed Fifty Thousand Pesos (P 50,000.00) or the
poverty line established by NEDA for the particular region or locality, whichever is
higher.
n.1. Market premises – refers to any open space in the market compound, part of the market
lot consisting of bare ground not covered by market buildings, usually occupied by
transient vendors especially during market days.
o.1. Massagist – means any person who holds himself as such and devotes himself to the
treatment of the superficial parts of the human body for remedial or hygienic purpose by
rubbing or tapping it with hands or an instrument.
p.1. Money Shop – is an extension service unit of a banking institution usually operating in
public markets or vicinity with authority to accept money for deposit and extend short-
term loans for specific purposes.
q.1. Motel (Motorist Hotel) – includes any house or building, or portion thereof, in which
any person or persons may be regularly harbored or received as transient or guest and
which is provided with a common enclosed garage or individually enclosed garages
where such transients or guests may park their motor vehicles.
r.1. Motor Vehicle – means any vehicle propelled by any power other than muscular power
using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinkles,
lawn mowers, bulldozers, grades, forklifts, amphibian trucks and cranes if not used on
public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction
engines of all kinds used exclusively for agricultural purposes, tricycles and trisicads.
s.1. Municipal Waters - includes not only streams, lakes, and tidal waters within the City,
not being the subject of private ownership and not comprised within the national parks,
public forest, timber lands, forest reserves or fishery reserves, but also marine waters
included between two line drawn perpendicularly to the general coastline from points
where the boundary lines of the City touch the sea at low tide and a third line parallel
with the general coastline and fifteen (15) kilometers from it.
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t.1. Occupation – means one’s regular business or employment, or an activity which
principally takes up one’s time, thought and energies. It includes any calling, business,
trade, profession or vocation.
u.1. Operator – includes the owner, manager, administrator, or any other person who operates
or is responsible for the operation of business establishment or undertaking.
v.1. Peddler – means any person who, either for himself or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether a peddler
is a wholesale peddler or a retail peddler of a particular commodity shall be determined
from the definitions of wholesale dealer or retail dealer as herein provided.
w.1. Pension House – a private, or family operated tourist boarding house, tourist guest house
or tourist lodging house, employing non-professional domestic helpers, regularly catering
to tourist and/or travelers, containing several independent lettable rooms, providing
common facilities such as toilets, bathrooms/showers, living and dining rooms and/or
kitchen and where a combination of board and lodging may be provided.
x.1. Person – means every physical or moral, real or juridical and legal being, susceptible of
rights and obligations or of being the subject of legal relations.
y.1. Privilege – means a right or immunity granted as a peculiar benefit, advantage or favor.
z.1. Private Public Market – Public Market owned by a private person or partnership or
corporation.
a.2. Producer – refers to agricultural and aquatic products when sold by farmer, fishermen,
persons, partnership or corporation on commercial scale which includes:
1. Operator of fish pond and fish pen
2. Fish breeding ground, seedling nursery
3. Prawn and fish hatchery, fruit and trees farming
4. Agro-forestry farming, salt product, flower gardens and ornamental
plants
b.2. Profession – means a calling which requires the passing of an appropriate government
board or bar examination, such as the practice of law, medicines, public accountancy,
engineering, etc.
c.2. Public Market – refers to any place, building or structure of any kind designated as such
by the Sangguniang Panlungsod of Iloilo City; except public streets, plazas, parks and the
like.
d.2. Real Estate Broker – includes any person, other than a real estate salesman as
hereinafter defined, who for another, and for a compensation or in the expectation or
promise of receiving compensation:
1. sells or offers for sale, buys or offers to levy, list, or solicits for
prospective purchasers, or negotiates the purchase, sale or exchange on
real estate or interest therein; or
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2. negotiates loans on real estate; or
3. leases or offers to lease or negotiates the sale, purchase or exchange of a
lease, or rents or places for rent or collects rent from real estate or
improvements thereon; or
4. shall be employed by or on behalf of the owner or owners of lots or other
parcels of real estate at a stated salary, on commission, or otherwise, to sell
such real estate or any parts thereof in lots or parcels.
e.2. Real Estate Salesman – means any natural person regularly employed by a real estate
broker to perform in behalf of such broker any or all of the functions of real estate broker.
One act of a character embraced within the above definitions shall constitute the person
performing or attempting to perform the same real estate broker. But the foregoing
definitions do not include a person who shall directly perform any of the acts aforesaid
with reference to his own property, where such acts are performed in the regular course of
or as an incident to the management of such property; nor shall they apply to persons
acting pursuant to adult executed power of attorney from the owner authorizing final
consummation by performance of a contract conveying real estate, by sale, mortgage or
lease, nor shall they apply to any receiver, trustee or assignee in bankruptcy or
insolvency, or to any person acting pursuant to the order of the court; nor to a trustee
selling under a deed of trust.
f.2. Real Estate Dealer – includes any person engaged in the business of buying, selling,
exchanging, leasing, or renting property as principal and holding himself out as a full or
part-time dealer in real estate or as owner of rental property or properties rented or
offered to rent for an aggregate amount of Five Thousand Pesos or more a year. Any
person shall be considered as engaged in business as real estate dealer by the mere fact
that he is the owner or sub-lessor of property rented or offered to rent for an aggregate
amount of Five Thousand Pesos or more a year: Provided, however, that an owner of
sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-
Seven (C. A. 567) shall not be considered as real estate dealer under this definition.
g.2. Rectifier – comprises every person who rectifies, purifies, or refines distilled spirits or
wines by any process other than by original and continuous distillation from mash, wort,
wash, sap, or syrup through continuous closed vessels and pipes until the manufacture
thereof is complete. Every wholesale or retail liquor dealer who has in his possession any
still or mash tub or who keeps any other apparatus for the purpose of distilling spirits, or
in any manner refining distilled spirits, shall also be regarded as a rectifier and as being
engaged in the business of rectifying
h.2. Registration Fee – an amount payable only once by an entity prior to its engaging in a
business.
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i.2. Rental – means the value of the consideration, whether in money or otherwise, given for
the enjoyment or use of a thing.
j.2. Repacker of wines or distilled spirits – includes all persons who remove wines or
distilled spirits from the original container for repacking and selling the same at
wholesale.
k.2. Resident – refers to natural person who have their habitual residence in the City of Iloilo
where they exercise their civil rights and fulfill their civil obligations, and to juridical
persons for which the law or any other provision creating or recognizing them fixes their
residence in the City of Iloilo. In the absence of such law, juridical persons are residents
of Iloilo City upon their legal representation as established by the exercise of their
principal functions.
l.2. Resort – any place or places with pleasant environment and atmosphere conducive to
comfort, healthful relaxation and rest, offering food, sleeping accommodations and
recreational facilities to the public for fee or remuneration.
m.2. Restaurant – refers to any place which provides food to the public and accepts orders
from them at a price. This term includes caterers.
n.2. Retail – means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
o.2. Retail dealer in fermented liquor – includes every person, except retail dealer in tuba,
basi, and tapuy, who for himself or on commission, sells or offers for sale fermented
liquors, in quantities of five liters or less at any one time and not for resale,
p.2. Retail leaf tobacco dealer – includes every person, who for himself or on commission
sells leaf tobacco or offers the same for sale to any person except a registered dealer in
leaf tobacco or a manufacturer of cigars, cigarettes, or manufactured tobacco; but the
term does not include a planter or producer so far as concern the sale of leaf tobacco of
his own production.
q.2. Retail wine/liquor dealer – includes every person, except a retail vino dealer, who for
himself or on commission sells or offers for sale wine or distilled spirits (other than
denatured alcohol) in quantities of five liters or less at any one time and not for resale.
r.2. Revenue – refers to income derived from the regular system of taxation enforced under
the authority of law or ordinance and as such, accrue more or less regularly every year.
s.2. Retail Vino Dealer – includes every person who for himself or on commission sells or
offers for sale only domestic distilled spirits in quantities of five liters or less at any one
time and not for resale.
t.2. Services – means the duties, work or functions performed or discharged by a
government offices, or by a private person contracted by the government, as the case may
be.
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u.2. Stall – refers to any allotted space or booth in the public market where merchandise of
any kind is sold or offered for sale.
v.2. Stockbroker – includes all persons whose business is, for themselves as such broker or
for other brokers, to negotiate purchases or sales of stock, bonds, exchange, bullion,
coined money, bank notes, promissory notes, or other securities; but does not include
underwriters for one or more investment companies and defined in the Investment
Company ACT.
w.2. “Dealer in securities” – includes all persons who for their own account are engaged in
the sale of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes,
pre-need contracts or other securities.
x.2. Tax – means an enforced contribution, usually monetary in form, levied by the law-
making body on persons and property subject to its jurisdiction for the precise purpose of
supporting government needs.
y.2. Tourist Transport Operators – a person or entity which may either be a single
proprietorship, partnership or corporation, regularly engaged in providing, for a fee or
lawful consideration, tourist transport services as herein-after defined, either on charter or
regular run.
z.2. Tourist Transport Services – transport services rendered with the use of any vehicle,
carriage or conveyance catering to tourist.
a.3. Tourist Inn – a lodging establishment catering to transients, which does not meet the
minimum requirement of an economy hotel.
b.3. Tourism - Related Establishment – any establishment or enterprise which is not
licensed nor directly supervised and regulated by the Department of Tourism but which
caters incidentally to both foreign and local travelers and tourists.
c.3. Travel Agency – an entity which may either be a single proprietorship, partnership or
corporation, regularly engaged in the business of extending to individuals or group, such
services pertaining to documentation of travel papers, ticketing, sales and/or issuance of
tickets, arrangement and booking for transportation and/or accommodation, handling
and/or conduct of tours within or outside the Philippines whether or not for a fee,
commission, or any form of compensation.
d.3. Vessels – includes every type of boat, craft, or other artificial contrivance used, or
capable of being used, as means of transportation on water.
e.3. Wharfage – means a fee assessed against the cargo of a vessel engaged in foreign or
domestic trade based on the quantity, weight, or measure received and/or discharged by
such vessel.
f.3. Wholesale – means a sale where the purchaser buys or imports commodities for resale to
persons other than the end users regardless of the quantity of the transaction.
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g.3. Wholesale dealer in the fermented liquors –means any one who for himself or on
commission sells or offers for sale fermented liquors in larger quantities than five liters at
any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi,
tapuy and similar domestic fermented liquors) for the purpose of resale, regardless of
quantity.
h.3. Wholesale dealer of distilled spirits and wines – comprehends every person who for
himself or on commission sells or offers for sale wines or distilled spirits in larger
quantities than five liters at any one time or who sells or offers the same for sale for the
purpose of resale irrespective of quantity.
i.3. Wholesale tobacco dealer – comprehends every person who for himself or on commission
sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than
two hundred cigars, eight hundred cigarettes or five kilos of manufactured tobacco at any
one time, or who sells or offers the same for the purpose of resale, regardless of quantity;
“Retail tobacco dealer” comprehends every person who for himself or on commission
sells or offers for sale not more than two hundred cigars, or not more than eight hundred
cigarettes, or not more than five kilos of manufactured tobacco at any one time and not
for resale.
CHAPTER II – TAXES ON BUSINESS
SECTION 4. Taxes on Business – There is hereby imposed a tax on the businesses herein under
enumerated, except on those for which percentage tax and fixed tax are imposed or levied as provided in
the Code.
(a) On manufacturers, repackers, processor, brewers, distillers, rectifiers, and

compounders of liquors, distilled spirits and wines or manufacturers of any article of
commerce of whatever kind or nature in accordance with the following schedules:
Gross Sales/Receipts
for the preceding Amount of Tax
Calendar Year Per Annum
Less than P 10,000. 00 P 272.25

P 10,000. 00 or more but less than P 15,000.00 363.00
15,000. 00 or more but less than 20,000.00 498.30
20,000. 00 or more but less than 30,000.00 726.00
30,000. 00 or more but less than 40,000.00 1,089.00
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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 22,687.50
In excess of 6, 500, 000.00 but less than 100,000,000.00 AT THE RATE OF
FORTY-ONE AND ONE-
FOURTH PERCENT (41.25%)
OF ONE PERCENT (1%)
In excess of 100,000,000.00 AT THE RATE OF TWENTY TWO

PERCENT (22%) OF ONE PERCENT (1%)
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind

or nature including liquor, cigar, cigarettes, tobacco, leaf tobacco in accordance with
the following schedules:
Gross Sales / Receipts

Less than P 1,000. 00 P 29.70

P 1,000.00 or more but less than P 2,000.00 54.45
2,000.00 or more but less than 3,000.00 82.50
40,000.00 or more but less than 50,000.00 1,089.00
750,000.00 or more but less than 1,000,000.00 14,520.00
1,000,000.00 or more but less than 2,000,000.00 16,500.00
In excess of P 2,000,000.00 AT THE RATE OF FORTY FOUR PERCENT
(44%) OF ONE PERCENT (1%)
(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors,

dealers or retailers of essential commodities enumerated hereunder at a rate of one-
half (1/2) of the rates prescribed under Sub-Sections (a), (b) and (d) of this Section.
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1. Rice and Corn;
2. Wheat or cassava flour, meat, dairy products, locally manufactured,
processed or preserved food, sugar, salt and other agricultural, marine and
fresh water products, whether in their original state or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and medicine;
5. Agricultural implements, equipment and post-harvest facilities, fertilizers,
pesticides, insecticides, herbicides and other farm inputs;
6. Poultry feeds and other animal feeds;
7. School supplies and
8. Cement
(d) On Retailers.

P 400, 000. 00 or less 2%

In excess of P 400, 000 but not over P1,000,000.00 1%
In excess of P1,000,000.00 ` 44% of 1%
Provided, however, that barangays shall have the exclusive power to levy taxes on
retailers with gross sales or receipts for the preceding calendar year of Fifty Thousand
Pesos (P50,000.00) or less.
e) On contractors and other independent contractors and services including but not
limited to:
Advertising Agencies (including mobile advertisement)

Animal Hospital and / or clinic
Appliance rental
Arrastre Services
Armored Car Services
Assaying Laboratories
Airlines and shipping lines on commission basis
Barbershop
Battery Charging shops
Beauty Parlor
Belt and buckle shops
Blacksmith shops
Boarding Houses/Dormitories
Bookbinders
Boilers and inspection services
Booking offices or film exchanges
Breeding of sporting animals belonging to others
Business agents and other independent contractors not included among those
subject to professional tax and occupation fees
Business management services
Car rental services
Cinematograph film owners, lessor, distributors
Credit Cards
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Collecting Agencies
Commercial or immigration brokers
Construction and/ or repair shop
Demolition, filling and salvage contractors
Diesel injection services
Drafting services
Dry docking of vessels
Dry cleaning
Dying establishment
Electric light or gas system, installers of building (general)
Employment agency
Engineering (general)
Building (general) and specialty contractors
Engraving plants
Escort services
Feasibility studies and consultancy services
Filling demolition and salvage
Forwarding
Funeral services
Furniture shops
Garages
Gold and silversmith shops
Hatters and milliners shops
Heat or power system installers
Heavy equipment (like bulldozer and tractors), proprietors or operators who make
them available to others for consideration
Hotels and motels, Pension Houses
House and/ or sign painting shops
Hump grading establishment
Indentors
Inspection services for incoming and outgoing cargoes
Installation of water system, gas or electric light
Insurance agencies, adjusters, brokers
Interior decorating services
Inventor or indent services
Irrigation contractor
Janitorial services
Job placement / recruitment agencies
Landscaping contractors
Lathe machine shops
Laundry shops including dry cleaning establishments, steam laundry and washing
machines
Leasing
Lithographers
Lodging Houses
Management consultants – not subject to occupation fee or professional tax
Massage and therapeutic clinics
Medical and dental laboratories
Mercantile agencies
Painting Shops
Parking lots and public warehouse
Photographic studios / Photographer
Photo static, white / blue printing
Plaining or surfacing or recutting of lumber
Planting establishments
Plastic lamination
Plumbing installation services
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Printer
Private Hospital or lying-in clinic
Private detective and watchman
Proprietors or operators of smelting plants
Proprietor or operators of establishment for repairing, repainting upholstery
Proprietors and operators of mine drilling apparatus
Public ferries
Purchasing agency
Radio/T.V./Video/Music Studio Production
Real Property estate appraisers
Recopying or duplicating services like plastic lamination, photostatic white and
blue printing shops, xerox, typing, and mimeograph services
Rentals of cars, bicycle and/or tricycle, furniture shops, watches, household
appliances boats typewriters, etc.
Roasting of pigs, fowls, etc
Sawmills under contract to saw or cut logs belonging to others
School for polo players and or horse back academy
Sculptor shops
Service Station for greasing and washing of motor vehicle or service centers
Shipping agencies
Shipyards for repairing shops of others
Shoe Stand or shoe repair
Shop for plant maintenance or rent-a plant service
Shop for sheering animals
Stands for shearing of animals
Slendering and body building salons
Stables
Stevedoring services
Storage services for luggage and valuable
Stock brokers
Tailoring or dress shops
Tinsmith shop
Towing services
Travel agencies
Upholstery shops
Vaciador shops
Veterinary clinics
Video coverage services
Vocational and drawing school
Vulcanizing and tire recapping shops
Warehouse (public) or bodegas
Welding shop
Wood carving shops and handicraft shop
Charter Services (tour, aircraft management, ramp services, rotary fixed wings
storage, international flight, Handling, interior refurbishing)
Private schools and universities
In accordance with the following schedule:
Less than P 5,000.00 P 45.38

P 5,000.00 or more but less than P 10,000.00 101.64
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750,000.00 or more but less than 1,000,000.00 16,912.50
1,000,000.00 or more but less than 2,000,000.00 18,975.00
In excess of P 2, 000, 000. 00 AT THE RATE OF EIGHTY-TWO AND
FIFTY PERCENT (82.50%) OF ONE
PERCENT (1%).
In the case of case of Private Hospital in excess of 2,000,000.00 at the rate of ELEVEN
PERCENT (11%) OF ONE PERCENT (1%).
In the case of Hotels, Motels, Lodging, Boarding and Pension Houses in excess of 2,0000,000.00
at the rate of SIXTEEN AND ONE-HALF PERCENT (16.50%) OF ONE PERCENT (1%)
In the case of Private Detective and Watchman in excess of P 2, 000, 000.00 at the rate of
FIFTY-FIVE PERCENT (55%) OF ONE PERCENT (1%)
(f) On cafés, cafeterias, ice cream and other refreshment parlors, restaurant, soda fountain, carinderia or
food caterers, snack bars, including the sales of liquor and cigarettes in accordance with the
following schedule:
Less than P 2, 000. 00 P 66.00

P 2, 000. 00 or more but less than P 3, 000.00 99.00
3, 000. 00 or more but less than 4, 000.00 132.00
15 000. 00 or more but less than 20, 000.00 660.00
30, 000. 00 or more but less than 40, 000.00 1, 320.00
750, 000. 00 or more but less than 1, 000, 000.00 12, 447.50
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In excess of P 1, 000, 000. 00 AT THE RATE OF ONE AND ONE-
TENTH PERCENT (1.10%)
g) Producer – Tax on agricultural and aquatic products when sold by farmers, fishermen,
persons, partnership or corporation on commercial scale, the tax shall be at the rate of
TWO and ONE-FIFTH PERCENT (2.20%) of the gross sales or receipts of the preceding
calendar year, including such persons and businesses but not limited to:
1) Operator of fish pond and fish pen
2) Fish breeding ground
3) Prawn and fish Hatchery
4) Seedling nursery
5) Fruit and tree farming
6) Agro forestry farming
7) Salt Producers
General Provisions:
In the case of a newly started business falling under Section 4 paragraph A, B, C, D, E, F, G, and
H of this chapter the tax shall be one-thirtieth (1/30) of one percent (1%) of the capital investment.
However, in the succeeding quarter or quarters, in case the business opens before the last quarter of the
year the tax shall be based on gross sales or receipts of the preceding quarter at one-fourth (1/4) of the
rate fixed by the pertinent schedules. In the succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross sales or receipts of the preceding calendar year.
In cases where a person conducts or operates two or more of the related businesses mentioned in
Section 4 hereof, and which are subject to the same rate of imposition, the computation of the tax shall
be based on the combined total gross sales of the said two or more related businesses.
However, if the business operated by one person is governed by separate tax schedules or the
rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported
independently and the tax thereon shall be computed on the basis of the pertinent schedule.
(h) On banks, and other financial institution, including but not limited to:
1. Commercial Banks
2. Savings Banks
3. Rural Banks
4. Money Shops
5. Lending Investors
6. Finance and Investment Companies
7. Pawnshops
8. Insurance Companies
9. Dealer in Securities
10. Pre-need Contracts
11. Home Mortgage
12. Thrift Banks and other Financial Intermediaries or Institutions
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at the rate of SEVENTY-FIVE PERCENT (75%) of one percent ( 1%) on gross receipts of the
preceding calendar year derived from interests, commissions and discounts on lending activities,
income from financial leasing, dividends, rentals on property and profit from exchange or sale of
property, insurance premiums and other allied income. Provided, however, all income or gross
receipts derived from business activities in the City of Iloilo regardless where authorized or
consummated shall be reported as income or gross receipt in the City of Iloilo.
On Gross Receipt of Banks and Banking Institutions:

(1) Interest from loans and discounts – this represent interest actually collected on loans and
discounts on the following:
(i) Discount earned and actually collected in advance on bills discounted;
(ii) Interest earned and actually collected on demand loan
(iii) Interest earned and actually collected on time loans, including the earned portions
of interest collected in advance;
(iv) Interest earned and actually collected on mortgage contracts receivable
(2) Interests earned and actually collected on inter bank loans.
(3) Rental of property – Rental Income
(i) Earned portion of rental collected in advance from lessees of safe deposit boxes;
(ii) Rental earned and actually collected from lessees on bank premises and equipment.
(4) Income earned and actually collected from acquired assets.
(5) Income from sale or exchange of assets and property.
(6) Cash dividends earned and received on equity investments.
(7) Income component of rentals from financial leasing.
In the case of a newly started business, the tax shall be one thirtieth (1/30) of one percent (1%) of
the capital investment. In the succeeding calendar year, regardless of when the business started to
operate the tax shall be based on the gross receipt for the preceding calendar year, or any fraction
thereof, as provided herein.
(i.) Tax on Peddlers – Tax on peddlers engaged in the sale of any merchandise or article of
commerce, at the rate of Eighty-Two Pesos and Fifty Centavos (P 82.50) per peddler annually.
CHAPTER III – TRANSFER TAX
SECTION 5. Tax on Transfer of Real Property Ownership – There is hereby a tax imposed on
the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the
rate of EIGHTY-TWO AND ONE-HALF PERCENT (82.50%) of one percent (1%) of the total
consideration involved in the acquisition of the property or of the fair market value in case the monetary
consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other
disposition of real property pursuant to RA 6657 shall be exempted from this tax. Failure to pay the
transfer tax within the time required shall subject to the taxpayer to a surcharge of TWENTY-FIVE
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PERCENT (25%) of the amount tax due plus an interest upon the unpaid amount at the rate of two
percent (2%) per month of delinquency but in no case shall the total interest or portion thereof exceed
THIRTY-SIX (36) MONTHS.
The fair market value as used herein shall be reflected in the prevailing schedule of fair market
values enacted by the Sanggunian concerned.
SECTION 6. Tax Clearance/Requirement – The Register of Deeds of the City shall before
registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor
shall likewise make the same requirement before canceling an old tax declaration and issuing a new one
in place thereof.
SECTION 7. Requirements for Notary Public – Notaries public shall furnish the City Treasurer
with a copy of any deed transferring ownership or title to any real property within thirty (30) days from
the date of the notarization.
SECTION 8. Real Property, its meaning – Real Property, for purposes of this Code, refers only
to Land, Building, and Machineries intended by the owner of the land or building for industry or work
which may be carried on in a building or buildings or a piece of land and which tend directly to meet the
needs of the said industry or works. Buildings refer to all kinds of structure more or less permanently
attached to a place of land excluding those that are merely superimposed on the soil.
SECTION 9. Time of Payments – It shall be the duty of the seller, donor, transferor, executor or
administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the
deeds as regards to sale, barter, donation or any other mode of transferring ownership, or from the date
of the decedents’ or property owners’ death in the case of transfer by succession.
CHAPTER IV – TAX ON PRINTERS AND PUBLISHERS
SECTION 10. Tax on Printing and Publication – There is hereby imposed a tax on the business
of person engaged in the printing and/or publication of books, cards, poster, leaflets, handbills,
certificates, receipts, pamphlets, and others of similar nature, at a rate of EIGHTY-TWO AND ONE-
HALF PERCENT (82.50%) of ONE PERCENT (1%) of the gross annual receipts for the preceding
calendar year.
In the case of a newly started business, the tax shall not exceed one-thirtieth (1/30) of one
percent (1%) of the capital investment. In the succeeding calendar year regardless of when the business
started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any
fraction thereof, as provided herein.
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SECTION 11. Exemption – The receipts from the printing and/or publishing of books or other
reading materials prescribed by the Department of Education (DepEd) as school texts or references shall
be exempted from the tax herein imposed.
CHAPTER V – FRANCHISE TAX
SECTION 12. Franchise Tax –Notwithstanding any exemption granted by any law or other
special laws there is hereby imposed a tax on any business enjoying a franchise at the rate of EIGHTY-
TWO AND ONE-HALF PERCENT (82.50%) of one percent (1%) of the gross annual receipts for the
preceding calendar year based on the income or receipt realized within the City.
In the case of the newly started business, the tax shall not exceed one-thirtieth (1/30) of one
percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any
fraction thereof.
SECTION 13. Time of Payment – The franchise tax shall accrue on the first day of January of
each year as regards person then liable therefore and the same may be paid in quarterly installment
within the first twenty days of each calendar quarter.
SECTION 14. Surcharge and Interest on Unpaid Tax – Failure to pay the franchise tax within
the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of
tax due plus an interest upon the unpaid amount at the rate of two percent (2%) per month of
delinquency but in no case shall the total interest or portion thereof exceeds thirty-six (36) months.
CHAPTER VI – SAND AND GRAVEL TAX
SECTION 15. Sand and Gravel Tax – There shall be a tax on sand and gravel to be collected
from any person, natural or juridical who shall extract ordinary stones, sand, gravel, earth and other
quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from
public lands or from the beds of sea, lakes, rivers, stream, creeks, and other public waters within the
jurisdiction of the City of Iloilo a tax at the rate of SIXTEEN AND ONE-HALF PERCENT (16.50%) of
the fair market value in the City of Iloilo per cubic meter.
SECTION 16. Time of Payment and Issuance of Permit – Before any person may extract the
above-mentioned materials, he shall first present and/or furnish the City Treasurer a copy of his permit
issued by the City Mayor.
The proceeds of the tax on sand and gravel, and other quarry resources shall be distributed as
follows:
1) City – Sixty percent (60%)
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2) Barangay where the sand, gravel, and other quarry resources are extracted – forty
percent (40%)
Payment of the tax shall be made within five (5) days after the end of each calendar month and
shall be based on a sworn report, in triplicate of the quantity of materials removed, extracted or taken, to
be submitted by the permittee to the City Treasurer, duly attested by the Barangay Treasurer.
SECTION 17. Governing Rules – Issuance of the permit, extraction of the materials and all
other administrative and regulatory aspects thereof shall be governed by the Mines Administrative Order
No. V-55 approved on May 9, 1974, which is hereby adopted, if not consistent herewith as
supplementary rules to be issued by the City Treasurer.
SECTION 18. Duty of Barangay Treasurer – It is the duty of the Barangay Treasurer to submit
to the City Treasurer a monthly report of extraction.
CHAPTER VII – TAX ON PROFESSIONS AND CALLINGS
SECTION 19. Professional Tax – There is hereby imposed an annual professional tax on all
persons engaged in the exercise or practice of his profession requiring government examination who
practices his profession or maintain their principal office in the City of Iloilo in the amount of Three
Hundred Pesos (P 300.00) per annum, such as but not limited to:
Actuaries
Attorney’s at Law
Agriculturist
Commercial Aviators
Computer Engineer
Industrial Engineer
Master Electrician
Food Technologist
Ophthalmologist
Opticians
Registered Electricians
Therapist
Aeronautical Engineer
Agricultural Engineer
Architect
Interior Designer
Landscape Architect
Certified Public Accountant
Chemical Engineer
Chemist
Chemical Technician
Civil Engineer
Criminologist
Custom Broker
Dentist
Dental Hygienist
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Registered Electrical Engineer
Professional Electrical Engineer
Associate Electrical Engineer
Assistant Electrical Engineer
Registered Master Education
Electronics and Communication Engineer
Environmental Planner
Forester
Geodetic Engineer
Junior geodetic Engineer
Geodetic Engineer Aide
Geologist
Geologic Aide
Insurance Underwriter
Librarian
Marine Surveyor
Master Mariner
Chief Mate
Second Mate
Third Mate
Major Patron
Minor Patron
H.B.L.R Patron
Chief Marine Engineer
Second Marine Engineer
Third marine Engineer
Fourth Engineer
Motor Engineer
Professional Mechanical Engineer
Mechanical Engineer
Certified Plant Mechanic
Mechanical Plant Engineer
Air conditioning and Refrigeration Specialist
Medical Technologist
Medical Laboratory Technician
Metallurgical Engineer
Metallurgical Plan Foreman
Midwife
Mining Engineer
Certified Mill Foreman
Certified Quarry Foreman
Naval Architecture and Marine Engineer (Naval Architect)
Nurse
Nutritionist-Dietitian
Dietitian
Optometrist
Pharmacist
Chinese Druggist
Physician (Medical Practitioner)
Physical Therapist
Occupational Therapist
Physical Therapy Technician
Occupational Therapy Technician
Professional Teacher
Real Estate Broker
Stock Broker
Registered Master Plumber
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Superintendent
Radiological Technologist
X-Ray Technician
Sanitary Engineer
Social Worker
Sugar Technologist
Therapist
Veterinarian
In addition thereto, an authenticated copy of a valid and current license issued by the
Professional Regulation Commission (PRC), where applicable, shall likewise be submitted to the City
Treasurer as a condition of the issuance of the Professional Tax Receipt (PTR). (TO No. 00-070-A)
SECTION 20. Other Professions or Callings – There is hereby imposed an annual tax on the
following professions or callings:
(a) Two Hundred Pesos ( P 200.00)
Accountant (Non CPA), Professors, Instructors, Teachers
Chiropodists
Choreographer
Commercial Stewards and Stewardess
Certified Morticians
College/University Instructors
Club Floor Manager
Couturier
Flight Attendants
Foreign Exchange Dealer/Money Changer
Geologist
Hotel and Restaurant Chefs
Insurance Adjusters
Land Surveyors
Manager
Professional Appraisers or Connoisseurs
Professional Consultants
Professional Actors or Actresses
Promoter
Statisticians
Sale Supervisors, Managers
Sculptor
(b) One Hundred Pesos (P 100. 00)
Barbers
Beauticians/manicurist/pedicurist
Dancers
Goldsmith
Hospitality Girl/Guest Relation Officer
Media Reporters
Instructors, Teachers (under board)
Tailor Cutter
Bet-Takers
Embalmers
Gaffers
Hostesses
Instructors in dance, physical fitness, culture, music and arts
Jockeys
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Machinist
Masseurs
Mechanics
Painters
Pelotaries
Photographers
Professional Animal Trainers
Professional Sportsmen or Athletes
Professional Athletic Trainers
Professional Athletic Coaches and Assistant Coaches
Professional Printers
Public Utility Drivers
Radio/T.V./Movie/Stage Directors
Radio/T.V./Newscasters /Announcers/Reporters
Referees
Registered Radio/T.V. Technicians
Registered Tourist Guides
Stage Performers
Tattoers
Televisions and Stage Model
Tinsmith (Latero)
T.V./Movie/Stage Production Designers
Vocational School Instructors
Provided, however, that 50% of the proceeds from the collection of the tax on other Professions
or callings as enumerated in Sec. 20 shall be used for the skills training and knowledge improvement of
the City’s labor force.
SECTION 21. Exemption - Professionals mentioned above who are exclusively employed in
the government shall be exempted from the payment of professional tax.
SECTION 22. Time of Payment – The above tax shall be payable annually on or before the
thirty-first (31st) of January. Any person beginning to practice a profession after the month of January
must, however, pay the full tax before engaging therein. One line of profession does not become
exempted even if conducted with some other profession for which the tax has been paid.
Failure to pay the tax herein imposed within the time required shall subject the taxpayer to a
surcharge of twenty-five percent (25%) of the tax due plus an interest of two percent (2%) per month
upon the unpaid taxes until amount is fully paid, but in no case shall the total interest on the unpaid
amount or portion thereof exceed thirty six (36) months.
CHAPTER VIII – AMUSEMENT TAX ON ADMISSION
SECTION 23. Amusement Tax on Admission – There is hereby imposed an amusement tax to
be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses,
boxing stadium, and other places of amusement at a rate of ten percent (10%) of the gross receipts from
admission fees. (TO No. 2011-059)
24
Gross receipts when used in this particular section embrace all the receipts of the proprietors,
lessee or operator of the amusement places.
In the case of theaters or cinemas, the tax shall first be deducted and withheld by their
proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided
between the said proprietors, lessees, or operators and the distributors of the cinematographic films.
The holding of operas, concerts, dramas, recital, painting and art exhibitions, flower shows,
musical programs, literary and oratorical presentations shall be exempt from payment of the tax herein
imposed, however, pop, rock, or similar concerts subject to amusement tax shall be levied as follow, to
wit:
a. Five percent (5%) if performers are Filipino artists; and
b. Ten percent (10%) if performers are foreign artists (TO No. 2008-027)
SECTION 24. Time of Payment – The taxes herein above imposed shall be due and payable
within the First Ten (10) Days of the Month next, following for which they are due, by the proprietor,
lessee, or operator concerned, and such taxes are to be determined on the basis of sworn statement
containing a true and complete return of the amount of gross receipts derived during the preceding
month.
SECTION 25. Manner of Payment and Penalties – The tax herein imposed shall be determined
on the basis of a time and complete return of the amount of gross receipts derived during the preceding
month duly subscribed and sworn to by the manager or operator before a notary public.
If the tax is not paid within the time fixed herein above, the taxpayer shall be subject to a
surcharge of twenty-five percent (25%) of the amount due plus an interest upon the unpaid amount at the
rate of two percent (2%) per month from the due date until the tax is fully paid but not to exceed thirty
six (36) months.
In the case of willful neglect to file the return and pay the tax within the time required or in case
of fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a
surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the interest and the
penalties provided by this Section. Provided, however, that the herein penalty is without prejudiced to
the City Treasurer’s recommendations for the revocation of the establishments business permit as
provided under Section 249, Chapter II, Book V of this Code.
SECTION 26. Registration of Amusement Places – Every person operating an amusement
place shall register with the City Treasurer his name and style, residence and address where his
amusement place is operated. In case the amusement place is leased to another, the obligation to register
as herein required devolves upon the lessee.
SECTION 27. Admission Tickets – Records to be kept by person subject to Amusement Tax;
Sign; Disposition of Used Admission Tickets:
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(a) The proprietor, lessee or operator of an amusement place where fees or
cover charges are required to be paid for admission shall provide himself with
admission tickets which shall be serially numbered, and shall indicate the name of
the place of amusement, and the fees or cover charges shall be printed on the
ticket twice such that when the ticket is divided into two upon being presented for
admission, both the serial number and the price appear on both parts.
(b) Before the proprietor, lessee or operator of the place of amusement
orders for printing, he shall first send to the City Treasurer a written notice stating
the name and address of the printer with whom he intends to place the order, the
classes of tickets, the inclusive serial number, the fee or cover charge, and the
total number of each class of tickets. The proprietor, lessee or operator shall keep
for record purposes the invoices or receipts issued by the printer covering the
order. The ticket shall bear the name of the printers and the address. It shall be the
duty of the printer to submit, within ten days after the end of each calendar month,
a report to the City Treasurer of all admission tickets to amusement places printed
by him indicating the inclusive serial numbers, classes, fee, or cover charge
thereof and the total number of tickets of each class.
(c) After the tickets have been printed and before it will be used, it shall
first be presented to the City Treasurer for approval and registration. The said
officer shall keep a register of tickets in the form of a ledger, such that each place
of amusement or business shall have a separate account or record for the purpose
of entering therein all the tickets presented for approval and registration,
indicating the date of registration, the classes of tickets, and the admission prices,
the inclusive serial numbers, and the number of tickets of each class. The
proprietor, lessee or operator of the place of amusement shall likewise keep a true
and correct record of his stocks of tickets, indicating the total number of
registered tickets, the serial number of tickets and how much has been sold from
day to day. It shall be unlawful for any proprietor, lessee or operator of an
amusement place to keep in his possession any unregistered admission ticket in
his amusement place. If for any reason, such as premiere exhibitions of films,
road show, or similar shows, it becomes necessary to change the price of
admission other than those previously printed and registered, it shall be unlawful
for any proprietor, lessee, or operator of a place of amusement to cancel the price
of admission printed on the ticket and superimposing above the cancelled price of
the desired fee for admission. In cases of this nature, the proprietor, lessee or
operator of the place of amusement shall first send to the City Treasurer a written
notice stating that he is causing to be printed a new set of tickets in the same
manner as provided for in Section 27 (b) above.
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(d) All proprietors, lessees, or operators of amusement places shall
prepare monthly statements of their receipts for admission fees or cover charges,
showing the total number of each class of tickets sold, the unit price of each class
and the total amount collected, duly signed by them or their managers. The said
statement shall be submitted to the City Treasurer, not later than the 10th day of
each month as regards the receipts for the preceding month and pay the tax due
thereon. Duplicate copies of the said statement shall be kept by the proprietor or
operator as part of his accounting records and the same shall be preserved in the
same manner as his books of accounts and other records.
(e) Except for Cockpits, no patron shall be admitted in any place of
amusement without first, paying the admission price as evidence by the admission
ticket.
(f) The proprietor, lessee or operator of an amusement place shall post in
a conspicuous area in his place of amusement a notice in bold letters, that
advising every person who enters the amusement place that upon presentation of
the admission ticket to the gatekeeper, he should see to it that the same is divided
into two, wherein one-half of which is given to him and the other half is deposited
in a receptacle provided for the purpose.
(g) When the ticket is presented for admission at the gate or entrance of
an amusement place, the same shall be divided crosswise into two by the porter,
or gatekeeper. One half thereof shall be delivered to the patron and the other half
shall be kept in a receptacle provided for the purpose which shall be preserved by
the proprietor, lessee or operator of the amusement place until they shall have
been verified by the City Treasurer or his duly authorized representative. The said
receptacle shall be submitted to the City Treasurer for verification of the contents
thereof within ten (10) days after the end of each month. In no case shall said
tickets be destroyed without prior authority of the City Treasurer. Destruction
shall be done only by burning.
(h) The authority to burn the used admission tickets shall be granted by
the City Treasurer after the amusement tax dues on the used admission tickets
have been paid and the correctness thereof have been duly verified. The burning
shall be witnessed by the proprietor, lessee or operator of the amusement place or
the designated representative of the City Treasurer, who shall be the Chief of Anti
Fraud Unit, and a representative of the City Mayor.
(i) After the burning of said tickets, the Chief of Anti Fraud Unit shall
immediately submit a report thereon to the City Treasurer with (1) certificate of
destruction duly signed by those who witnessed the burning, and (2) a statement
of used admission tickets, the use of which had not been authorized, or which
27
were not duly registered in accordance with those regulations of the serial
numbers of which are not within the opening and closing numbers as reported in
the monthly amusement tax returns for the period covered by the used admission
tickets that were burned, if any.
(j) Other person subject to tax under this Ordinance shall keep true and
correct records of their gross receipts. In case any of the aforementioned records
registered herein are not appropriate for their business, they may devise an
appropriate system of recording their receipts, but before using the same, they
must be presented to the City Treasurer for prior approval and registration.
(k) In every place of amusement where fees or charges are collected for
admission, the proprietor, lessees or operator shall conspicuously post at the outer
entrance and near the box office one or more signs accurately stating the rates of
admission price, and the tax thereon.
SECTION 28. Amusement Tax on Equipments or Devices and other Amusement Places –
There is hereby imposed a tax of three percent (3%) of the gross sales or receipts of the preceding
calendar year on the following amusement equipment, machine, and amusement places namely:
a. Juke box machine;
b. Machine or apparatus for visual entertainment;
c. Apparatus for weighing persons;
d. Night clubs or day clubs;
e. Cocktail lounges or bars;
f. Cabarets or dance hall;
g. Skating rinks;
h. Bath houses, swimming pools, resorts and other similar places;
i. Steam baths, saunas and other similar establishment;
j. Billiard and pool halls;
k. Bowling alleys;
l. Circuses, carnivals merry-go-rounds, roller coaster, ferries wheels, swings,
shooting, galleries, and other similar contrivances;
m. Boxing stadium and boxing contest;
n. Video computer machine and video tapes.
In the case of night clubs, day clubs, cocktail lounges or bars, cabarets or dance halls in
accordance with the following schedules
P 400,000.00 or less 3%
In excess of P400,000.00 but not over P1,000,000.00 2.2%
In excess of P1,000,000.00 1.1%
In case of video computer machine and video tapes in accordance with the following schedule:
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P 100,000.00 or less 3%
In excess of P100,000.00 2.2%
In the case of a newly started business, the tax shall be one–thirtieth (1/30) of one percent (1%)
of the capital investment. In the succeeding calendar year, regardless of when the business started to
operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction
thereof.
On theaters and cinema houses with the following schedules:
(Itinerant operators P 50.00 per day)
Amount of Tax
Per Annum
1. Orchestra with 500 or less
seating capacity - - - - - - - - - - - - - - - - - - - - - - - - P 1, 100. 00
2. Orchestra with more than 500 but not
to exceed 600 seating capacity - - - - - - - - - - - - - - 1, 650. 00
3. With balcony and orchestra with seating
capacity for less than 500 - - - - - - - - - - - - - - - - - 1, 980. 00
4. With balcony and orchestra with
seating capacity from 500 to 999 - - - - - - - - - - - - 2, 200. 00
5. With balcony and orchestra with
seating capacity of 1, 000 and above - - - - - - - - - - 2, 750. 00
6. With lodge, balcony and orchestra - - - - - - - - - - - - - 3, 300. 00
An additional tax of one hundred percent of the herein-above fixed rates shall be imposed on
theaters and cinematograph which are air-conditioned.
CHAPTER IX – TAX ON DELIVERY TRUCKS AND VANS
SECTION 29. Delivery Trucks and Vans – Annual Fixed Tax for every delivery Truck or Van
of Manufacturers or Producers or Dealers, of any kinds of product.
(a) There is hereby levied and imposed an annual fixed tax of FIVE HUNDRED FIFTY
PESOS (P 550.00) for every truck, van or any motor vehicle used by manufacturers,
producers, wholesalers, dealers or retailers, contractors or sub-contractors in the
delivery, to or from its place or in the distribution to sales outlets, consumers, or
clienteles, whether directly or indirectly, within the City of Iloilo, of any kinds of
products or materials or articles.
(b) The manufacturers, producers, wholesalers, dealers, and retailers referred to in the
immediately foregoing paragraph shall be exempted from the tax on peddlers
prescribed in Section 4 (i).
29
(c) The City Treasurer, before accepting payment of the tax imposed herein, shall require
the presentation of the Mayor’s Permit and a copy of the Certificate of Registration of
the Delivery Truck or Van.
CHAPTER X – COMMUNITY TAX
SECTION 30. Community Tax – There is hereby levied a Community Tax in accordance
with this Chapter.
SECTION 31. Individuals Liable to Community Tax – Every inhabitant of the City, eighteen
(18) years of age or over who has been regularly employed on wage or salary basis for at least thirty (30)
consecutive working days during any calendar year, or who is engaged in business or occupation or who
owns real property with an aggregate assessed value of One Thousand Pesos (P1,000. 00) or more, or
who is required by law to file an income tax return, shall pay an annual community tax of Five Pesos (P
5.00) and an annual additional Tax of One Peso (P1.00) for every One Thousand Pesos ( P 1,000. 00) of
income regardless of whether it is an income from business, exercise of profession or from property
which in no case shall exceed Five Thousand Pesos ( P 5,000. 00)
In the case of husband and wife, the additional tax herein imposed shall be based upon the
total property owned by them and the total gross receipts or earnings derived by them.
SECTION 32. Juridical Persons Liable to Community Tax – Every corporation no matter
how it was created or organized, whether domestic or resident foreign, engaged in or doing business in
the Philippines, shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual
additional tax, which, in no case, shall exceed Ten Thousand Pesos (P10, 000.00) in accordance with the
following schedule:
1) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned
by it during the preceding year based on the valuation used for the payment of the real
property tax under existing laws, found in the assessment rolls of the City where the real
property is situated – Two Pesos (P 2.00); and
2) For every Five thousand pesos (P5, 000.00) of gross receipts or earnings derived by it from its
business in the Philippines during the preceding year – Two Pesos (P2.00).
The dividends received by a corporation from another corporation however shall, for the purpose
of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
SECTION 33. Exemptions – The following are exempt from the community tax:
(1) Diplomatic and consular representatives; and
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(2) Transient visitors when their stay in the Philippines does not exceed three (3)
months.
SECTION 34. Place of Payment1
a) The community tax shall be paid in the place of residence of the individual, or
in the place where the principal office of the juridical entity is located.
b) In case of branch sales office or warehouse where sales are made and
recorded, corresponding community tax shall be paid to the Local
Government Unit where such branch, sales office or warehouse is located.
c) Any person, natural or juridical, who pays community tax to a city or
municipality other than the city or municipality where his residence, or
principal office in the case of juridical persons, is located, shall remain liable
to pay such tax to the city or municipality concerned.
SECTION 35. Time for Payment; Penalties for Delinquency
(a) The community tax shall accrue on the first (1st) day of January of each year
and shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise losses the
benefit of exemption on or before the last day of June, he shall be liable for
the community tax on the day he reaches such age or upon the day the
exemption ends. However, if a person reaches the age of eighteen (18) years
or losses the benefit of exemption on or before the last day of March, he shall
have twenty (20) days to pay the community tax without becoming
delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen
(18) years on or before the first (1st) day of July of any year, or who cease to
belong to an exempted class on or after the same date, shall not be subjected
to the community tax for that year.
(d) Corporation established and organized on or before the last day of June shall
be liable for the community tax for that year. But corporation established
and organized on or before the last day of March shall have twenty (20) days
within which to pay the community tax without becoming delinquent.
Corporations established and organized on or after the first (1 st) day of July
shall not be subjected to the community tax for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty-four percent (24%) per annum from
the due date until it is paid.
1
Art. 246 (e) , RRI LGCODE of 1991
31
SECTION 36. Community Tax Certificate – A community tax certificate shall be issued to
every person or corporation upon payment of the community tax. A community tax certificate may also
be issued to any person or corporation not subject to the community tax upon payment of One Peso
(P1.00).
SECTION 37. Presentation of Community Tax Certificate on Certain Occasions
a) When an individual subjected to the community tax acknowledges any document before
a notary public, takes the oath office upon election or appointment to any position in the government
service; receives any license, certificate, or permit from any public authority; pays any tax or fee;
receives any money from any public fund; transact other official business; or receives any salary or
wage from any persons or corporations, it shall be the duty of any person, officer, or corporation, with
whom such transaction is made or business done or from whom any salary or wage is received, to
require such individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be required for the registration of
a voter.
b) When, through its authorized officers, any corporation subjected to community tax receives
any license, certificate, or permit from any public authority, pays any tax or fee, receives money from
public funds, or transact other official business, it shall be the duty of the public official, with whom
such transaction is made or business done, to require such corporation to exhibit the community tax
certificate.
c) The community tax certificate required in the two preceding paragraphs shall be the one
issued for the current year except, for the period from January until the fifteenth (15th) of April each
year, in which case, the certificate issued for the preceding year shall suffice.
SECTION 38. Distribution of Proceeds
a) The proceeds of community tax actually and directly collected by the City Treasurer shall accrue
to the general funds of the City, except a portion thereof which shall accrue to the general fund
of the national government to cover the actual cost of printing and distribution of the forms and
other related expenses. The City Treasurer shall remit to the National treasurer the said share of
the National Government from the proceeds of the tax within ten (10) days after the end of each
year.
b) The City Treasurer shall deputize the barangay treasurer to collect the community tax in their
respective jurisdiction: provided, however, that the said barangay treasurer shall be bonded in
accordance with existing laws; and, provided, finally that the said barangay treasurer shall have
undergone the necessary training in the computation of the tax, the use of accountable forms and
the liquidation and remittance of collections.
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c) The proceeds of the community tax actually and directly collected by the City Treasurer shall
accrue entirely to the general fund of the city. However, proceeds of the community tax collected
through the barangay treasurer shall be apportioned as follows:
1) Fifty percent (50%) shall accrue to the general fund of the City;
2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
CHAPTER XI – TAX ON THE STORAGE OF FLAMMABLE,
COMBUSTIBLE OR EXPLOSIVE SUBSTANCE
SECTION 39. Tax on Flammable, Combustible or Explosive Substance – A tax is hereby

imposed on the storage of flammable, combustible or explosive substance at annual rate as follows:
(a) Flammable Liquids:

1) Flammable liquids with flash point at 20 degree Fahrenheit or below such as
carbon, bisulphide, naphtha, bensol (benzene), collodion and acetone.
Annual Rate
1, 000 gals. and below ---- 200.00

Over 1, 000 gals. to 1, 500 gals. - - - - 264.00
Over 1, 500 gals. to 2, 000 gals. - - - - 330.00
Over 2, 000 gals. to 2, 500 gals. - - - - 396.00
Over 2, 500 gals. to 3, 000 gals. - - - - 528.00
Over 3, 000 gals. to 3, 500 gals. - - - - 605.00
Over 3, 500 gals. to 4, 000 gals. - - - - 715.00
Over 4, 000 gals. to 8, 000 gals. - - - - 951.50
Over 8, 000 gals. to 10, 000 gals. - - - - 1, 100.00
Over 10, 000 gals. to 50, 000 gals. - - - - 1, 650.00
Over 50, 000 gals. to 200, 000 gals. - - - - 2, 200.00
Over 200, 000 gals. to 500, 000 gals. - - - - 3, 300.00
Over 500, 000 gals. to 1, 500, 000 gals. - - - - 4, 400.00
Over 1, 500, 000 gals. - - - - - - -- - - - - - - - - - - - - 6, 050.00
2) Flammable liquids with flash point above 20 degrees Fahrenheit and below
70 degrees Fahrenheit, such as alcohol, amyl acetate, tutuel, ethyl acetate.
Annual Rate
1, 000 gals. and below ---- 200.00

Over 1, 000 gals. to 5, 000 gals. - - - - 330.00
Over 5, 000 gals. to 25, 000 gals. - - - - 495.00
Over 25, 000 gals. to 50, 000 gals. - - - - 1, 100.00
Over 50, 000 gals.- - - - - - - - - - - - - - - - - - - 1, 650.00
3) Flammable liquids with flash point at 70 degrees Fahrenheit to 200 degrees

Fahrenheit, such turpentine, thinner, prepared paints, varnish, cleansing,
polishing liquids.
33
Annual Rate
5, 000 gals. and below ---- 200.00

Over 5, 000 gals. to 10, 000 gals. - - - - 330.00
Over 10, 000 gals. to 50, 000 gals. - - - - 495.00
Over 50, 000 gals. to 100, 000 gals. - - - - 825.00
Over 100, 000 gals. to 500, 000 gals. - - - - 1, 320.00
Over 500, 000 gals. to 900, 000 gals. - - - - 1, 980.00
Over 900, 000 gals. - - - - - - - - - - - - - - - - - - - 3, 300.00
The storage of any of the flammable liquids mentioned in this sub-paragraph (3) in which its
quantity does not exceed 25 gals. destined to be used exclusively for domestic purpose shall be
exempted from the payment of the tax herein prescribed.
4) Flammable liquid with a flash point of over 200 degrees Fahrenheit when subject to
spontaneous ignition or is artificially heated to a temperature equal to or higher than its
flash point.
Annual Rate
1, 000 gals. and below - - - - - - - - - - - 200.00

Over 1, 000 gals. to 20, 000 gals. - - - - - - - - - - - 275.00
b) Flammable Gases:
Acetylene, hydrogen, coal gas and other flammable gaseous forms, except liquefied
petroleum gas and other compressed gases:
Annual Rate
2, 000 gals. and below ------ 200.00

Over 2, 000 gals. to 10, 000 gals. - - - - - - 396.00
Over 10, 000 gals. to 50, 000 gals. - - - - - - 825.00
Over 50, 000 gals. to 100, 000 gals. - - - - - - 1, 650.00
Over 100, 000 gals. - - - - - - - - - - - - - - - - - - - - - 2, 640.00
1) Calcium Carbide: Annual Rate
1, 000 kilos and below ------ 200.00

Over 1, 000 kilos but not more than 5, 000 kilos- - - - - 264.00
Over 5, 000 kilos but not more than 10, 000 kilos - - - - 396.00
Over 10, 000 kilos but not more than 50, 000 kilos - - - 825.00
Over 50, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - - 990.00
2) Pyrolyzin
Annual Rate
1, 000 kilos and below ----------- 220.00

Over 1, 000 kilos to 3, 000 kilos - - - - - - - - - - - 396.00
Over 10, 000 kilos to - - - - - - - - - - - - - - - - - - - - - - 1, 650.00
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3) Matches
Annual Rate
500 kilos and below ----------- 200.00

Over 500 kilos to 1, 000 kilos - - - - - - - - - - - 275.00
Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - 825.00
4) Nitrate, phosphorous, bromine, sodium, ferric acid, and other hazardous chemicals or
similar flammable, explosive, corrosive, oxidizing lachrymatory properties with
quantities of:
Annual Rate
500 kilos and below ------------- 275.00

Over 500 kilos to 1, 000 kilos - - - - - - - - - - - - - 330.00
Over 1, 000 kilos to 5, 000 kilos - - - - - - - - - - - - - 550.00
Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - - - 825.00
5) Shredded combustible materials, such as wood shaving (kusot), waste (estopa),

sisal, dakum, and other similar combustible shaving and fine materials.
Annual Rate
1, 000 cu. ft. and below ------------ 165.00

Over 1, 000 cu. ft. to 2, 500 cu. Ft. - - - - - - - - - - - - 264.00
Over 2, 500 cu. ft. - - - - - - - - - - - - - - - - - - - - - - - - - 330.00
6) Tar resin, waxes, rubber, coal, bituminous coal, and similar combustible
materials with quantities of:
Annual Rate
5, 000 kilos and below -------- 165.00

Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 275.00
In the case of a newly started business, the tax shall be one-thirtieth (1/30) of one percent
(1%) of the capital investment, when the business is already operating the tax shall be based on the
gross sales or receipts of the preceding calendar year or any fraction thereof. Provided, however, that
in line with existing national policy, any business engaged in the production, manufacture, refining,
distribution or sale of soil, gasoline, and any other petroleum products, shall not be subjected to any
storage tax imposed in this Code.
SECTION 40. Collection of Taxes on the Storage of Flammable and Combustible

Materials –Collection of taxes for storing flammable and combustible materials mentioned in this Code
shall be made annually within the first twenty (20) days of January. Persons or establishments required
to pay the tax shall file a written statement of the volume of the materials subject of the tax while have
been stored for the preceding year and their dispositions, citing the names and addressed of the buyers.
35
Said written statement shall be made under oath and to be filed with the Office of the City Treasurer,
copy furnished the City Mayor, and which shall be made the basis of the computation of the tax.
SECTION 41. Surcharge for late payment - Failure to pay the tax within the required period
of time shall make the taxpayer liable for a surcharge of twenty-five percent (25%) of the tax due, plus 2
percent (2%) interest per month of delinquency until the tax has been fully paid, but not to exceed thirty-
six (36) months.
CHAPTER XII – PRIVATELY OWNED PUBLIC MARKETS
SECTION 42. Private Markets - Tax on the business of Operating Privately-Owned Public
Markets –There is hereby imposed a tax of THREE and THREE-TENTH PERCENT (3.30%) of the
gross sales or receipts of the calendar year on the business of operating a privately-owned public market.
In the case of a newly started privately-owned public market, the tax shall be one thirtieth (1/30)
of one percent (1%) of the capital investment. In the succeeding calendar year regardless of when the
business started to operate the tax shall be based on the gross sales or receipts of the preceding calendar
year or any fraction thereof.
CHAPTER XIII – LESSORS TAX
SECTION 43. Tax on Lessors of Real Estate - There is hereby imposed a tax on lessors of
real estate leased in accordance with the following schedule:
For the Preceeding Amount of Tax
P 50,000.00 or less P 550.00

In excess of P 50,000.00 .275%
In the case of a newly started business, the tax shall be one-thirtieth (1/30) of one percent (1%)
of the capital investment. In the succeeding calendar year regardless of when the business started to
operate, the tax shall be based on the gross sales or receipts of the preceding calendar year or any
fraction thereof.
CHAPTER XIV – TAX ON RICE OR CORN MILLS
SECTION 44. Rice or Corn Mills - There is hereby imposed a tax on operators or owners of
rice or corn mills engaged mainly in the milling of rice and corn belonging to other persons at the rate of
ONE AND ONE-TENTH PERCENT (1.10%) of the gross sales or receipts of the preceding calendar
year.
In the case of a newly started business, the tax shall be one-thirtieth (1/30) of one percent (1%)
of the capital investment. In the succeeding calendar year regardless of when the business started to
36
operate, the tax shall be based on the gross sales or receipt of the preceding calendar year or any fraction
thereof.
CHAPTER XV – OTHER TAXES
SECTION 45. Other Taxes – There is hereby imposed a tax of two and one-fifth percent (2
1/5% or 2.20%) on the sales or receipts of the preceding calendar year of the following operations or
activities:2
a) On real estate dealers or subdivision: Provided that, the computation of the tax on subdivision
operators shall be based only on the total area sold by the subdivision owner or operator;
b) On golf links;
c) On fishponds, fish pens, or fish breeding grounds
d) On Private Cemeteries and Memorial Parks;
e) On indoor advertisement of business or profession by means of slides in movies payable by
owner, operator, or lessee of movie houses;
f) Other business not enumerated in this Chapter.
In the case of a newly started business the tax shall be one-thirtieth (1/30) of one percent (1%) of
the capital investment in the succeeding calendar regardless of when the business started to operate, the
tax shall be based on the gross sales or receipts of the preceding calendar year or any fraction thereof.
SECTION 46. Water Extraction Tax – There is hereby imposed a tax of THREE AND
THREE-TENTH PERCENT (3.30%) on gross sales or receipts of the preceding year of the business of
extracting water from shallow or deep well in the City of Iloilo for sale to the public or private persons
or entities.
SECTION 47. Unspecified Taxes – There is hereby imposed a percentage tax of THREE AND
THREE-TENTH PERCENT (3.30%) of gross sales or receipts of the preceding paragraphs, subject to
excise, value-added, or percentage tax under the National Internal Revenue Code, as amended.
CHAPTER XVI – SHARES FROM PROCEEDS OF NATIONALTAXES OR RECEIPTS.
SECTION 48. Share in the Allotment of Internal Revenue Taxes - The annual share of the
City in the Internal Revenue Allotment shall be received by the City Treasurer and credited to the
General Fund. Provided that, not less than 20% thereof shall be appropriated in its annual budget for
development projects.
2
Amending Tax Ordinance 94-004
37
SECTION 49. Share in the Proceeds from Development and Utilization of the National
Wealth.
a) The City shall have an equitable share in the proceeds derived from the utilization and
development of the national wealth within their respective areas, including sharing the same with the
inhabitants by way of direct benefits.
b) The term “wealth” shall mean all natural resources situated within the Philippine territorial
jurisdiction including lands of public domain, waters, minerals, coal, petroleum, minerals oils, potential
energy forces, gas and oil deposits, forest products, wildlife, flora and fauna, fishery and aquatic
resources, and all quarry products.
SECTION 50. Amount of Share of Local Government Units – (a) The City shall, in addition to
the IRA, have a share of forty percent (40%) of the gross collection derived by the National Government
of the preceding fiscal year from the following:
1) Mining Taxes, royalties, forestry and fishery charges, and such other taxes, fees, or
charges, including related surcharges, interests, or fines, and from its share in any co-
production, joint venture or production sharing agreement in the utilization and
development of the national wealth within their territorial jurisdiction.
2) Administrative charges enumerated herein accruing to the National Government whether
collected by the National Government collecting agencies or, in certain cases, by the City.
3) Proceeds from the development and utilization of national wealth, where the City actually
collects and automatically retains its share of at least forty percent (40%) of such
proceeds, shall not form part of the revenue base in the computation of the forty percent
(40%) share.
SECTION 51. Share from Any Government Agency or Government-Owned or Controlled

Corporations – The City Treasurer may collect and receive the City’s share based on the preceding
fiscal year from the proceeds derived by any government-owned or controlled corporation engaged in
the utilization and development of the national wealth based on the following formula whichever will
produce a higher share for the City of Iloilo.
(a) One percent (1%) of the gross sales or receipt of the preceding calendar year, or
(b) Forty percent (40%) of the mining taxes, royalties, forestry and fishery charges and such other
taxes, fees or charges, including related surcharges, interests, or fines the government agency
or government-owned or controlled corporation could have paid if it were not otherwise
exempted.
SECTION 52. Development and Livelihood Projects - The proceeds from the shares mentioned
in Section 49 and 50 hereof shall be appropriated by the Sangguniang Panlungsod to finance local
development and livelihood projects: Provided, however, that at least EIGHTY PERCENT (80%) of the
38
proceeds derived from the development and utilization of hydrothermal, geothermal, and other sources
of energy shall be applied solely to lower the cost of electricity in the City.
BOOK 11
FEES AND CHARGES
CHAPTER I- MAYOR’S PERMIT
SECTION 53. Permit Fees – It shall be unlawful for any person or juridical entity to conduct or
engage in any of the business, trades or occupation enumerated in this Code, and other businesses, trades
or occupation for which a permit is required without first having obtained a permit therefore from the
City Mayor and paid the necessary permit fee and other charges to the City Treasurer.
SECTION 54. Application, Contents, or False Statements – A written application on the form
prescribed for the purpose shall be submitted by the applicant, owner, manager, or agent, to the City
Mayor, thru the City Treasurer. The said application shall state the nature or description of the business,
trade or occupation, complete address and location sketch, and such other information as may be
required by the City Mayor.
The application for permit shall be deemed an application for license at the same time, where
such license is required.
If an applicant shall make any false statement in regard to his business, trade or occupation with
the intent thereby to procure a license at a lesser rate than that is prescribed for his particular business,
trade or occupation, he may be prosecuted therefore and in addition, his license and permit may be
revoked upon recommendation of the City Treasurer.
SECTION 55. Schedule of Fees – There is an annual permit that shall be paid to the City
Treasurer for the following businesses, trade or occupation herein below enumerated fee:
Annual Permit Fee
A. Manufacturer/ factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500. 00

such as but not limited to:
1. Candle/soap factory
2. Paint, paste, ink, dyes and other similar products
3. Coconut Oil
4. Lard and Boiling Fat: Butter sauce, sausage, hotdogs, baloney and other similar
products
5. Coffee or chocolate, candies sweet and other similar products
6. Ice cream or ice drop factory
39
7. Drying or Curing Fish/bagoong Making
8. Tanneries
9. Assaying laboratories
10. Ice Factory
11. Pharmaceutical Products
12. Perfumes or lotion, byrums, hair tonics, hair pomades, lipstick,
cosmetics and other similar products
13. Batteries for motor vehicles charging and recharging of batteries
14. Neon lights
15. Carpentry
16. Mattresses
17. Shoes and repair
18. Steel and wooden furniture of all kind
19. Repair of vehicle drawn by animals
20. Establishment for the construction/assembly and repair of bodies of motor vehicles
21. Blacksmith shops
22. Machine shops establishment for manufacturing or repairing
parts of mechanical apparatus of engine or manufacturing any
kind of articles made of brass, iron or other metal
23. Matches
24. Boxes
25. Bricks, tiles, hollow blocks and other similar products
26. Bakeries
27. Rattan chairs, etc
28. Mirror and art glass work
29. Floor Wax
30. Meke, bihon, miswa and other kinds of similar products
31. Recapping (Tire Plant)
32. Rubber Tires and other rubber products
33. Plastic Product
34. Boat makers, sails, awning and tent makers
35. Cigar or cigarette
B. Brewer/distiller/rectifier/compounder of liquors, distilled spirits and wines/purifier

of spirits, and liquors/aerated soft drinks and water - - - - - - - - - - - - - - - - - - - P 1, 000.00
C. Services such as but not limited to: - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - P 500.00

1. Blacksmith shop
40
2. Repair shops for piano, radios, phonographs, typewriters, mimeo-graphs, computer and
other similar apparatus
3. Foundries and Iron Bronze
4. Welding Shops
5. Lithographer; engraver or printer
6. Tinsmith
7. Photo engravers
8. Photo Studios or Establishments
9. General repair of articles of iron Brass, etc
10. Undertakers
11. Printing Shops
12. Laundry Shops
13. Warehouses
14. Beauty Parlor
15. Barbershops
16. Garage or shed, where buses, taxes, PUJ and PU vehicles are kept
17. Fare Management Office
18. Pelota Courts
19. Membership Clubs
20. Coal Deposits
21. Cold Storage
C.1 Hotels - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
C.2 Motels, lodging houses, pension house- - - - - - - - - - - - - - - - - - - - - - - - - P 800.00
C.3 Boarding House, apartment, apartelle - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
D. Amusement Places such as but not limited to - - - - - - - - - - - - - - - - - - - - - - - P 800.00

1. Billiard and Pool Halls
2. Bowling Alleys
3. Boxing Contest
4. Night Clubs
5. Theaters and Cinematographs
E. Dealer/Distributor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
E.1 Liquor/Cigarette - - - -- - - - - - - - - - - --- - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
F. Department Store/Grocery Store, Optical Shop
Convenience Store/Hardware Store, lumberyard and other construction supplies or others
of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
G. Restaurant/Refreshment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 600.00
H. Coffee Shop, Eatery, canteen, turoturo, carinderia and other similar
41
public eating places - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - - - P 400.00
I. Second Hand Store such as but not
limited to: - - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - - - - - - - - P 500.00
1. Hardware and scrap not spare parts
2. Furniture and household goods
J. Banks, Pawnshops and other Financial
Institution such as but not limited to : - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
1) Lending Investors
2) Pawnbrokers
3) Insurance companies
4) Dealer of Securities
K. Retailer of Cigar, Cigarette and Liquor - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 200.00
L. Sari-Sari Store - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 200.00
M. All other business, trade or occupation not mentioned in this Section except those which the
City is not empowered to license or tax or those, specifically provided hereunder - P 300.00
CHAPTER II – FEES ON ACCREDITATION OF TOURISM RELATED

ESTABLISHMENT
SECTION 56. Owners and/or operators of hotels operating in the City of Iloilo shall pay the
following fees:
a) License Fee
(1) De Luxe Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 2, 530.00

(2) First Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2, 277.00
(3) Standard Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 898.00
(4) Economy Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 265.00
b) Registration fee (not applicable if renewal)
(1) De Luxe Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 12, 650.00

(2) First Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10, 120.00
(3) Standard Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6, 325.00
(4) Economy Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3, 795.00
c) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - 50%

d) ID Fee – submit 1x1 photo (optional) - - - - - - - - - - - - - - - - - - - - - - - P 20.00 each
SECTION 57. Owners and/or operators of resorts operating in the City of Iloilo shall pay the
following fees:
a) License fee:
(1) Class “AAA” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 2, 530. 00
42
(2) Class “AA” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 265. 00
(3) Class “A” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 660. 00
(4) Special Interest Resort - - - - - - - - - - - - - - - - - - - - - - - - - - - 660. 00
b) Registration Fee:
(1) Class “AAA” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 6, 325.00
(2) Class “AA” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3, 795.00
(3) Class “A” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- 1, 265.00
(4) Special Interest Resort - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 265.00
c) Legal Research Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10.00
d) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - 50%
e) Identification Card (optional)- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20.00
SECTION 58. Owners and/or operators of tourist-inns or apartment-hotels (apartels)

operating in the City of Iloilo shall pay the following fees:
a) Tourist Inns:
Registration Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1,265. 00
License Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500. 00
b) Apartments-Hotels (Apartels)
Registration Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1,265. 00
License Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500. 00
c) Legal Research Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 10.00
d) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - 50%
e) Identification card (optional) - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - 20.00
SECTION 59.
(a) Owners and/or operators of the following tourism-related establishment in the City of
Iloilo such as: motels, restaurants, pension houses, homestays, beerhouse, lodging house,
barbershop, carinderias, beauty parlor, spas, grocery stores, Department Stores, Boutiques, Malls,
Fitness Gyms, Sports and Recreational Clubs, Training Centers, Ticketing Offices, Internet
Stations, Rest Areas in Gasoline Stations, Museums, coffee shops, bake shops, pastry shops,
pasalubong centers, handicraft/shell craft, native products store and all inside the mall shall pay
the amount of Five Hundred Pesos (P 500.00) as license fee;
(b) Owners and/or operators of the tourism-related establishment in the City of Iloilo which
are newly established shall pay the registration fee of One Thousand Two Hundred Sixty-Five P
1,265. 00 only upon registration;
(c) Any tourism related establishment which desires to be accredited as a tourism related
establishment shall apply with the Department of Tourism.
43
SECTION 60. – Tourist-transport operators based in the City of Iloilo shall pay the following
fees on or before the expiration of the registration of their vehicle with the Land Transportation Office:
a) License fee (per unit)
(1) Bus - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 300.00
(2) Coaster - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
(3) Mini-bus - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
(4) Car - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - - 50%
SECTION 61. – Owners and/or operators of travel agencies operating in the City of Iloilo shall
pay the following fees:
a) Registration fee for newly established travel agencies - - - - - - - - - - - - - - P 1,265.00

b) License fee for owners and operators of travel agencies - - - - - - - - - - - - P 1, 265.00
c) License fee for tour guides - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
d) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - - - 50%
SECTION 62. – The registration fee herein provided shall be payable only once prior to
engaging in such business operation for the first time.
SECTION 63. – The license fee herein provided shall be payable on or before January 31 of
each year without any surcharge. In the event the business operation shall start at any time of the year
after January 31 based on the date when the registration fee is paid, the license fee payable shall be a
proportion of such amount appertaining only to the remaining quarters of the year that it shall still
operate its business; thus, if registration is made during the first quarter, the license fee payable is in full;
if registration is made during the second quarter only 3/4 of the license fee is payable; if registration is
made during the third quarter, only 1/2 of the license fee is payable; and if registration is made during
the last quarter, only 1/4 of the license fee is payable. In these cases, there shall be no surcharge.
SECTION 64. – The classification of hotels as herein provided shall be the classification under
the Hotel Code of 1987. The classification of resort as herein provided shall be the classification under
the Resort Code of 1989.
SECTION 65. – All other rules and regulations governing the business herein referred to and
their respective operations shall be those provided for under the following laws:
a) Hotels - Hotel Code of 1987
b) Resorts - Resort Code of 1989
c) Tourist Inns and Apartels – Tourist Inn and Apartment-Hotel (Apartel) Code of 1989
d) Tourist Transport Operators – Tourist Transport Code of 1989
e) Travel Agencies – Travel Agency Code of 1988.
f) Tourism-Related Establishment Code of 1992
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CHAPTER III – SANITARY INSPECTION SERVICE FEES
SECTION 66. Sanitary Inspection Fees – All business, industrial, commercial or agricultural
establishment including house accessories and buildings for rent, shall secure sanitary inspection
certificates for the purpose of supervision and enforcement of existing rules in sanitation governing the
health of the public upon payment to the City Treasurer of the following annual fees to be paid by the
operator, or in cases of corporation, by the manager or person for its management in accordance with the
following schedules:
1) Manufacturer, producers, foundry shops Laboratories, Processed Water Supplier, water refill
station and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
2) Supermarkets, public or private markets shopping centers, slaughterhouse Ice plants, cold
storage, fish shops, meat shops, Pet shops, Food Processing including lechon baboy, manok,
talipapa - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
3) Schools, hospitals, private clinics, sauna and massage clinics - - - - - - - - - - - - - - - - - - P 500.00
4) Hotels, motels, inns, pension houses, apartelle, apartments, condominiums, lodging houses
and boarding houses - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -P 500.00
5) Banks, pawnshops, lending institutions, investment companies, insurance companies, jewelry
stores; - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
6) Amusement places such as theaters, computer games, internet cafes, video machines, coliseum,
bowling alley, billiard hall, bingo centers, KTV sing-along, music lounge, cockpit arena, race
tracks, sports centers, swimming places, driving range, bars, night clubs ballroom, entertainment
house and other similar establishments - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -P 500.00
7) Barber shop, beauty parlors, cosmetic salons, hair dressing salons, manicure and pedicure
salon, tattooing and ear piercing shops, slimmer’s salon, physical fitness centers and other
establishments of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -P 500.00
8) Importers, exporters, wholesalers, drug stores, textile stores, shoe stores, department Stores,
novelties, appliance store and other establishment of similar nature - - - - - - - - - - - - - - P 500.00
9) Public eating places, such as restaurants, cafeterias, refreshment parlors, carinderias, catering
services and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
10) Bakeries, cakes, pastries stores and suppliers and other establishment of similar nature- P 500.00
11) Establishment offering services such as computer, appliance, electrical, air conditioning and
refrigerator repair shops, welding, vulcanizing, machine shops, tin smith, publisher, tailoring and
other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
12) Sugar central, sawmill, lumber yards, ice factories, ice cream and ice drop Factories, distilleries,
wine factories, cigars and cigarette factories and other establishment of similar nature - - P 500.00
13) Bus station, terminal, Rest areas, garages, gasoline stations services, gasoline depot and
transportation companies - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
45
14) Bakeries, cakes, pastries stores and suppliers and other establishment of similar nature - -P 500.00
15) Automotive dealers, hardware, automotive parts, electrical stores and other establishment of
similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
16) Radio, TV broadcasting stations, cable, mobile phone provider, call centers, telecommunication
stations and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
17) Retailer and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 200.00
In cases where a single person, partnership or corporation conducts or operates two or more
businesses in one place or establishment, the sanitary permit fee must be imposed and paid on the higher
business bracket.
All persons covered under PD 856 and other existing ordinance shall be required to secure Health
Certificate whether white, green or pink from the City Health Office after compliance with the
requirement and upon payment of the corresponding fee of Fifty Pesos (P50.00).
SECTION 67. Time of Payment – The annual sanitary inspection certificate fee shall be paid
within two (2) days after inspection has been conducted by the City Health Officer or his representative
or during application for a business license.
SECTION 68. Prior Payment Required – The sanitary inspection certificate shall be secured
before a house, accessoria, or building is rented out or an establishment operates or caters to the public
or before any person pursues his occupation or calling, as the case may be.
SECTION 69. For Services rendered by the City Health Office – The following charges shall
be paid to the City Treasurer for services rendered by the City Health Office.
Laboratory Services:
1. Routinary Microscopic Examination:

Patient /Food Handler
a) Stool - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00
b) Urinalysis - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
c) Blood typing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
d) Gram Staining - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
e) Sputum - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20.00
f) C B C - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
g) Pregnancy Test - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
2. Blood Chemistry Patient/Food Handler
a. FBS - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00
b. Uric Acid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. Cholesterol - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60.00
d. Creatinine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
e. B U N - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
f. Triglyceride - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
g. Lipid Profile - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 230.00
h. Platelet - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
46
i. Hematocrit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35.00
3. Dental Extraction - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00

Dental Filing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
Dental Prophylaxis - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
4. Medical examination fees for scholarships, drivers, pre-employment

of non-government applicants - - - - - - - - - - - - - - - - - - - - - - P 30 00
5. Spontaneous Normal Delivery:
Maternity Room:
a. Aircon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1,000.00/d
b. Ward - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
c. Peineography - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
Calumpang Health Center:
a. Delivery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
6. ALL OTHER CERTIFICATES - - - - - - - - - - - - - - - - - - - - - P 100.00
Employees of the City Government of Iloilo shall be exempted from the payment of laboratory
fees. Moreover, Senior Citizens upon presentation of their certificate/card shall avail of 20% discount.
CHAPTER IV – GARBAGE SERVICE CHARGES
SECTION 70. Garbage Service Charge3
I. PERSONS, BUSINESS, TRADE AND OTHER ESTABLISHMENT
All persons, natural and juridical, business, trade, occupation and other establishment, shall pay
annually their garbage collection fees with the City Treasurer or with his/her authorized collectors in
accordance with the following monthly schedule of fees:
(Reg. Ord. No. 2004-149, Iloilo City Environmental Code of 2004)
A. MANUFACTURER
1. Aerated Water (soft drink and other similar Products) - - - - - - - - - - - - - - - - - - P 300.00

2. Aluminum Product - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
3. Apa - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
4. Any kind of articles made of metal - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
5. Bags - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
6. Batteries - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
7. Bayrum, pomade, tonics, lipsticks, cosmetics and other similar products - - - - - 300.00
8. Beds and accessories, furniture and other similar products - - - - - - - - - - - - - - - 150.00
9. Bihon, miki, miswa and other similar products- - - - - - - - - - - - - - - - - - - - - - - - 200.00
10. Bottles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
11. Boxes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
3
Iloilo City Environment Code of 2004. Reg. Ord. No. 2004-149
47
12. Bricks, cement, hollow blocks, ceramics, tiles and other similar products - - - - - - - 150.00
13. Candies, sweets and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
14. Candles and wax products:
With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
15. Canned good products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
16. Capiz articles and other shell products- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
17. Cigar and cigarette factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
18. Coconut oil - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
19. Coffee and chocolate mills - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
20. Dyes, ink paste and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
21. Floor Wax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
22. Furniture/Carpentry shop- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
23. Glassware - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
24. Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
25. Ice Cream, ice-drop and other similar frozen products - - - - - - - - - - - - - - - - - - - - 150.00
With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
26. Iron works and related activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
27. Lard, cooking oil, butter, margarine and other similar products - - - - - - - - - - - - - - 300.00
28. Leather articles (Shoes, wallets, belts and other similar articles) - - - - - - - - - - - - - 150.00
29. Lumber and sawmills - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
30. Matches - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
31. Mattress, upholstery, and other similar products - - - - - - - - - - - - - - - - - - - - - 400.00
32. Mechanic apparatus and engines- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
33. Mirror - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
34. Motor vehicles and heavy equipment assembly plant - - - - - - - - - - - - - - - - - 300.00
35. Paints - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
36. Pants/RTW, garments - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
37. Pharmaceutical:
With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
38. Pianos, auto-pianos, pipe organs, and other musical instruments - - - - -- - - - - 300.00
39. Plastic products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
40. Rice mills:
With one (1) to five (5) laborers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
With six (6) to fifteen (15) laborers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
With sixteen (16) or more laborers- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
41. Rope and cordage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - 300.00
42. Rubber articles and tire products (shoes, sandals, boots, slippers, bags, balls
and other similar products) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
43. Sacks - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
44. Sauce, sausage, hotdogs, frankfurters and other similar products - - - - - - - - - - - - 300.00
45. Soap and similar products factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
46. Socks, stocking and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
47. Shoes and slippers manufacturers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
48. Smelters and foundries - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
49. Sugar mill - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
50. Textile - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
51. Wine, liquor and spirits distilleries, rectifiers and compounders - - - - - - - - - - - - - 350.00
52. Zipper - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
53. Homemade /small scale industries, Food and Non-Food items - - - - - - - - - - - - - - 75.00
54. All other manufacturers not specifically mentioned above - - - - - - - - - - - - - - - - - 200.00
48
B. WHOLESALE/ RETAIL TRADE
1. Supermarkets, Superettes, Groceries and other with an aggregate area of:

a. More than 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 300.00
b. 200 to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
2. Sari-sari Store:
a. Located at the corner of streets and along main roads - - - - - - - - - - - - - - - - - - 30.00
b. Located along secondary and minor roads - - - - - - - - - - - - - - - - - - - - - - - - - - 20.00
3. Bakeries:
a. With 3 or more ovens - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. With 2 ovens or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
c. Hot pandesal with one(1) oven - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
4. Department stores, bazaars, boutiques, gift
shops, novelty shops, dry goods, variety
stores, show stores and other related stores:
a. above 500 square meters - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - 750.00
b. above 400 square meters to 500 square meters - - - - - - - - - - - - - - - - - - - - - - - 500.00
c. 100 square meters to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - 350.00
d. below 100 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
5. Jewelry store and shop - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
6. Hardware, Lumber and Gravel and Sand:
a. More than 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 225.00
b. 100 to 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
c. Below 100 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
7. Furniture, Electrical and Home Appliances - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
8. Glass and Aluminum Supply - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Electronic Supply - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
9. Music Store, Record Bar, Musical Instruments Supply - - - - - - - - - - - - - - - - - - - - - 75.00
10. Bookstore, Art, Office and School Supplies, Photo Supply and
related materials - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
11. Drugstore with an aggregate area of:
a. More than 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. 201 to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c. Below 201 square - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
12. Gasoline Stations:
b. 301 to 400 square meters- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
c. Below 301 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
13. Flower Shops:
a. With an area of 100 square meters and above - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. With an area of 50-90 square meters and above - - - - - - - - - - - - - - - - - - - - - - - - 75.00
c. With an area of less than 50 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
14. Scrap/Junk materials:
a. Dealer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
b. Retailer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
15. Rice and other grain dealers/ retailers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
16. Public and private Market Stockholders including Flea Market stall holders - - - - - - - 30.00
17. Establishments engaged in the buy and sell of other food commodities not specifically
enumerated in the above - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
18. Establishments engaged in importing, whole selling, distributing and/or retailing non-food
products:
a. more than 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
c. below 100 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
19. Private Markets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
20. Stallholders in public markets:
49
a. Meat - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. Fish - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. Dry goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
d. Vegetables - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
e. Sari-sari - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
f. Glassware - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
g. Chucherias - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - 50.00
h. Native products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
i. Coffee mills, corn mills and rice grinder - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
j. Others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
21. Peddlers:
a. Tuba - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
b. Charcoal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. Firewood - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
C. SERVICE
1. Restaurants, panciterias, cafeterias, refreshment parlor, canteen, carinderia, snack house, or

any public eating places with an aggregate floor area of:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 750.00
c. below 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 350.00
2. Food Caterers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
3. Food Contractors - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
4. Food Stand, Barbeque Stand, Fruit Stand and Vegetable Stand and
other food items - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
5. Night Clubs, Disco Houses, Cocktail lounges, beer gardens, bars and other
similar establishments with an aggregate floor area of:
a. More than 300 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. 160 to 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
6. Membership clubs (e.g. YMCA) Army and Navy Club and other similar membership
Clubs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
7. Cold Storage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
8. Gasoline and Service Stations - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
9. Gasoline Depot - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
10. Hotels, Motels and Inns:
c. below 301 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
11. Dormitories, Lodging Houses, Boarding Houses, etc:
12. Private Universities and Colleges - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Secondary and Vocational Schools - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Nursery and Primary Schools - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
13. Private Hospitals, Clinics, Maternity Clinics, etc:
a. With bed capacity for 15 or more - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 700.00
b. With bed capacity for less than 15 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
14. Dental, Optical and other clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
15. Therapeutic clinic and Sauna Baths:
a. With 15 or more cubicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. With less than 15 cubicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
16. Dog, cat and other animal clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
17. Tailoring, Dress and Embroidery Shops:
a. With 5 or more machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
50
b. With 3 to 4 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With 2 machines or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
18. Beauty Parlor and Shops:
a. With 5 or more operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. With 3 to 4 operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With 2 operators or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
19. Barber shops:
a. With 5 or more chairs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. With 3 to 4 chairs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With2 chairs or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
20. Carpentry shops including wood and rattan furniture:
With machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Without machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
21. Automotive and machine, accessories and spare parts seller:
New (brand new /unused) - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Second hand seller - - - -- - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
22. Dealers of automotive, motor vehicles, industrial machineries
New (brand new /unused) - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Second hand seller - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
23. Dealers/sellers of books, school supplies, office supplies and
other paper products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
24. Steam, Dry Cleaning establishments and laundry - - - - - - - - - - - - - - - - - - - - - - - 100.00
25. Telegraph, Telephone, Radio and TV Communication and Electric Companies:
a. PILTEL, Globe, Smart, Mobiline, etc - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
b. PLDT, RCPI, PTandT Telepost, ect. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c. CATV - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
26. Funeral Parlors:
a. Without chapel/mortuary - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. With chapel/mortuary - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 450.00
27. Cockpit and Boxing Arena - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -300.00
28. Bowling Alleys:
a. Having 5 lanes or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. Having less than 5 lanes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
29. Billiard and Pools:
a. Having 5 tables or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. Having less than 5 tables- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
30. Video Sales/Rentals/Shops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
31. Theaters and Cinematography:
c. Below 301 square meters - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
32. Blueprinting, photocopying and other
related business - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
33. Photo shops, wood lamination, photo static
and related business - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
34. Paint, advertising and art shop - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
35. Repair Shops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
36. Repair of motor vehicles and bodies of motor
vehicles, including vulcanizing shops, welding:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. 150 to 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. below 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
37. Motorcycle, Tricycles and Bicycles Repair Shop:
a. With an area of more than 200 square meters - - - - - - - - - - - - - - - - - - - - -- 250.00
b. With an area of 200 square meters and below - - - - - - - - - - - - - - - - - - - - - - 150.00
38. Repair of Office equipment, Radios, Electric
Fans, Cassette Recorder, TVs, Refrigerators,
51
Air-con and other similar machines - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
39. Repair of pianos, organs and other similar
musical instrument - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
40. Machine shops for any other purposes – including rewinding shops
a. Having an area of more than 200 square meters - - - - - - - - - - - - - - - - - - - - - 250.00
b. Having an area of 200 square meters and below - - - - - - - - - - - - - - - - - - - - 150.00
41. Junk Shops:
a. More than 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
b. 150 square meters and below - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
42. Blacksmith and ironworks including steel
furniture and metalcraft - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - 150.00
43. Goldsmith and jewelry repair - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
44. Gunsmith and gun repair - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- 200.00
45. Warehouse of any kind:
a. More than 400 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
b. 201 to 400 square meters - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - -- - - - - - 450.00
c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
46. Private parking lot and terminal areas for bus,
cars and other Public Utility Vehicles:
a. With an area of more than 800 square meters - - - - - - - - - - - - - - - - - - - - - - 450.00
b. With an area of 400 to 800 square meters - - - - - - - - -- - - - - - - - - - - - - - - - 300.00
c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
47. Operators of Cargo or Delivery vehicles/trucks
and service vehicles:
a. With more than 15 vehicles - - - - - - - - - - - - - - - - - - - - - - - - - -- - - -- - - - - - 500.00
b. With 6 to 15 vehicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -- - -- - - - - 300.00
c. With 5 or less vehicles - - - - - - - - - - - -- - - - - - - - - -- - - - - - - - - - - - - - - - - 200.00
48. Printing press shops/newspaper, lithographs,
bookbinding and book publications:
a. With more than 5 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. With 2 to 4 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - 250.00
c. With 1 machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
49. Accounting, book keeping, auditing,
and other allied services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - 150.00
50. Upholstery and Upholstery Shop:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
b. 201 to 300 square meters - - - - - - - - - - - - - - - -- - - - - - - - - -- - - - - -- - - - - - 250.00
c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
51. Broker (sugar, molasses, real estate,
commercial stock exchange) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
52. Beach Resorts - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 225.00
53. Real estate dealers and subdivision
operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -- - - - - - - - - 200.00
Memorial park operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Private Cemeteries - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - 200.00
54. Buildings with rooms to let, rent or lease:
a. With twenty-five (25) rooms or more - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
b. With ten (10) to twenty –four (24) rooms- - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
c. With less than ten (10) rooms - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
55. Agencies (advertising, business, insurance,
employment, firearms, security and detective,
janitorial, messengerial, placement bureau,
travel, recruitment, etc.)- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
56. Consultants (business, management,
engineering, etc.) - - - - - - - - -- - -- - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - 100.00
57. Contractors:
a. Building contractor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
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b. Other contractors like roads and bridges,
irrigation, arrastre demolition and salvage
work, trucking, waterworks and other
construction works, real estate reclamation
projects, generation contractors, etc. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
58. Electric power plant, electric power
distribution company - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
59. All other business, trade, occupational and other
Establishments not specifically provided for
in any of the classification - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - -- 50.00
D. BANKING AND FINANCE
1. Banks, banking institution, savings and loan

associations, financial institutions or
intermediaries, lending investors, and
other allied institutions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
2. Pawnshops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - -- - - 200.00
3. Investments and other holding companies,
security dealers and commodity and/or
money changes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - -- 200.00
E. INSURANCE
1. Insurance companies/or offices for all
types of insurance both life and non-life- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
2. Offices/or establishments offering
educational plans - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - 200.00
3. Offices/or establishments offering
memorial plan - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
4. Offices/ or establishments offering other
pension plans - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - 200.00
Where there are two or more kinds of business conducted in the same address by the same
owner/lessee/operator, he shall pay the fees of the business with the highest rate plus 20% of the rates
prescribed herein for other businesses.
Certificate of payment of fees prescribed herein shall be placed in a conspicuous place in all
business or occupational establishment and shall be made available for inspection at all times during
office hours by authorized representatives of the Task Force Clean and Green of the City Mayor’s
Office.
II. GARBAGE FEES FOR RESIDENTIAL BUILDINGS
There is hereby fixed a monthly garbage collection fee for all residential buildings or
establishment in areas covered by the garbage collection system under the following schedules:
a. Single detached dwelling unit
1. with floor area of 100 square meter or more - - - - - - - - - - - - - - - - - - - - - - P 50.00
2. with floor area less than 100 square meters ---------------------- P 20.00
b. Multiple Dwelling/Apartments Style - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00
c. Accessorial or Mixed Use - - - - - - - the predominant use shall prevail and prescribed rates
shall be applied
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SECTION 71. Fee for Garbage Collection and Disposal - In consonance with Section 47
Chapter V of RA 9003, the City shall impose garbage collection and disposal fees to pay the cost of
preparing, adopting and implementing a solid waste management. There is hereby fixed a monthly
garbage collection fee for all residential building or establishment in areas covered by the garbage
collection system under the following schedules:
a. Residential
1. Single Detached Unit

w/ floor area of 100 sq. m. or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00
w/ floor area less than 100 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00
2. Multiple Dwelling Apartment Style - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00
3. Accessorial or Mixed Use - - - - - - the predominant use shall prevail and prescribed rates
shall be applied
A tipping fee shall be charged by the City for the separate and exclusive collection and the
appropriate disposal of solid wastes and other toxic wastes/garbage collected from private persons or
entities from the subscribers’ premises to the dumpsite. The City Government shall charge tipping fees
for deliveries of solid waste at the dumpsite of Barangay. Calajunan at the rate of Ninety Pesos (P90.00)
per cubic meter.
SECTION 72 Prohibited Acts.4— As enumerated in R.A. 9003, the following acts are prohibited
in the City of Iloilo:
a. littering, throwing, dumping of waste matters in public places, such as parks, plazas, roads,
sidewalks, canals, rivers, estuaries, creeks, esteros, beaches, coastline and establishment or
causing or permitting the same;
b. undertaking activities or operating, collecting or transporting equipment in violation of
sanitation operation and other requirements of permits set forth or established pursuant to R.A.
9003;
c. open burning of solid wastes;
d. causing or permitting the collection of non-segregated or unsorted waste;
e. squatting in open dumps and landfills
f. open dumping, burying of biodegradable or non-biodegradable materials in flood prone
areas;
g. unauthorized removal of recyclable materials intended for collection by unauthorized persons;
h. mixing of source-separated recyclable material with other solid waste in any vehicle, box,
container or receptacle used in solid waste collection or disposal;
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Iloilo City Environment Code of 2004, Reg. Ordinance No. 2004-149
54
i. establishment or operation of open dumps as enjoined in R.A. 9003 or closure of said dumps in
violation of Section 37 Article 6 Chapter III of the City Environment Code of 2004.
j manufacture, distribution or use of non-environmentally acceptable packaging materials;
k importation of toxic wastes misrepresented as “recyclable” or “with recyclable content”;
l transport and dumping in bulk of collected domestic, industrial, commercial and institutional
waste in areas other than centers or facilities prescribed under R.A 9003;
m. site preparation, construction, expansion or operation of waste management facilities without
an ECC required pursuant to PD 1586 and under R.A. 9003 and not conforming with the land
use plan of the City;
n. construction of any establishment within two hundred (200) meters from open dumps or
controlled dumps or sanitary landfills;
o. construction or operation of landfills or any waste disposal facility on any acquifer, ground
water reservoir or watershed area and on any portions thereof
p. the disposal of internal organs or body parts of hogs, cows, and carabao including fish scales
and fish part;
q. processed or unprocessed coconut meat and juice on our drainage system.
SECTION 73. Fines and Penalties. The following are the fines and penalties for the above
named prohibited acts committed in the City5
a. Any person who violated Section 34 (a) of the Iloilo City Environment Code of 2004 in the city
shall, upon conviction, be punished with a fine of not less than Three Hundred Pesos (P300.00)
but not more than One Thousand Pesos (P1, 000. 00) or render community service for not less
than one (1) day to not more than fifteen (15) days or both;
b. Any person who violates Section 34 (b) and (c) of the Iloilo City Environment Code of 2004 in
the city, shall upon conviction, be punished with a fine of not less than Three Hundred Pesos
(P300. 00) but not more than One Thousand Pesos (P1, 000. 00) or imprisonment of not less than
one (1) day to not more than fifteen (15) days, or both;
c. Any person who violates Section 34 (d), (e), (f), (g), (h), (i), (j), (k), ( l), (m), (n), (o) and (p) of
the Iloilo City Environment Code of 2004 in the City shall, upon conviction, be punished with a
fine of not less than one thousand (P1, 000. 00) but not more than three thousand (P 3, 000. 00)
or imprisonment of not less than fifteen (15) days but not more than six (6) months, or both;
CHAPTER V – FEES FOR LICENSING AND SEALING OF WEIGHTS AND

MEASURES
SECTION 74. Fees for Sealing and Licensing of Weights and Measurers. – The City of Iloilo
shall collect fees for the sealing and licensing of weights and measures in accordance with the following
schedules:
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Iloilo City Environment Code of 2004, Reg. Ord. No. 2004-149
55
a). For sealing linear metric measures:
Measures not over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50.00
Measures over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b) For sealing metric measures of capacity:
Measures not over ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
Measures more than ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c) For sealing metric instrument of weights:
Those with capacity of not more than Thirty (30) kilograms - - - - - - - - - - - - - 100.00
Those with capacity of more than thirty (30) kilograms but not more than
Three hundred (300) kilograms - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Those with capacity of more than three hundred (300) kilograms but not more than
Three Thousand (3000) kilograms - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Those with capacity of more than Three Thousand (3000) kilograms - - - - - - - 300.00
d.) For an apothecary balance or other balance precession:
The fee should be doubled.
e) A complete set of weights for each scale or balance shall be sealed free of charge for each extra
weight, the fee shall be - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10.00
f) Cost of Materials - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
SECTION 75. Form and Duration of License for Use of Weights and Measures – The receipt
for the fee charge for the sealing of weights and measures shall serve as license to use such instrument
for one year from the date of sealing, unless deterioration or damage which renders the weight of
measures inaccurate occurs in that period. When a license is renewed the same shall expire on the same
day and month of the year following its original issuance. Such license shall be preserved by the owner
and together with the weights and measures covered by the license, shall be exhibited on demand of the
City Treasurer or his authorized representative.
SECTION 76. Inspection of Weights and Measures – The City Treasurer or his authorized
deputies shall inspect and test balances or scales, weights, and measures, and report upon condition
thereof. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of
weights and measures. Evidence so secured by them shall be presented forthwith to the City Prosecutors.
SECTION 77. Sealers of Weights and Measures – The sealing and licensing of weights and
measures shall be the duty of the City Treasurer and his deputies and for the purpose of this Ordinance
such officers shall be termed sealers of weights and measures.
SECTION 78. Destruction of Defective Instrument of Weights and Measures – Any defective
instrument of weight or measure may be destroyed by any inspector or sealer of weights and measure if
its defect is such that it cannot readily and securely be repaired.
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SECTION 79. Testing of Instrument Used into Government Work - All measures and
instrument for determining weight used in the government work maintained for public use by the City
shall be tested and sealed free of charge.
SECTION 80. Dealers Permit to Keep unsealed Weights and Measures – Upon obtaining
written permission from the City Treasurer any dealer may keep instrument of weight or measure in
stock for sale without sealing, until sold or used.
SECTION 81. The Penalties for Violations of Weights and Measures Law are hereby fixed as
follows:
a) Fraudulent practices relative to weights and measures – Any person other than an official sealer of
weights and measures, who places an official tag or seal upon any instrument of weight and attaches
it thereto, or who fraudulently imitates any mark, stamps, brand, tag, or other characteristic signs
used to indicate that weights and measures have been officially sealed; or who, alters in anyway the
certificate given by the sealer as an acknowledgment that the weight and measures mentioned
therein have been duly sealed; or who makes or knowingly sells or uses any false or counterfeit
stamp, tag, certificates or license or any dye for printing and making stamps, tags, certificates or
license, which is an imitation of or purports to be a lawful stamp, tag, certificate, or license of the
kind required by the provisions of this ordinance; or who, alters the written or printed figures or
letters on any stamp, tag, certificate, or license used or issued; or who has in his possession any such
false counterfeit, restored, or altered stamp, tag, certificate, or license for the purpose of using or re-
using the same in the payment of fees or charges imposed in this ordinance or who procures the
commission of any such offense by another shall, for such offense, be fined not less than One
Thousand Five Hundred Pesos (P1,500.00) or more than Five Thousand Pesos (P 5,000.00) or an
imprisonment for not less than one (1) month nor more than six (6) months or both at the discretion
of the court.
b) For the unlawful possession or use of instrument not sealed before using and not sealed within
twelve (12) month from last sealing – Any person making a practice of buying or selling goods by
weights and measures or of furnishing service the value of which is estimated by weight or measure,
who has in his possession without permit any unsealed scale balance, weight or measures, and any
person who uses, in any purchase or sale in estimating the value of any service furbished any
instrument or weight or measure that has not been official sealed, or if previously sealed, the license
thereof has expired and has not been renewed in due time, shall be punished by a fine not less than
One Thousand Pesos (P1,000.00) but not more than Two Thousand Pesos (P 2, 000.00) or by
imprisonment for not exceeding six (6) month, or both at the discretion of the court; but if such
scale, balance, weight or measure so used has been officially sealed at some previous time and the
scale and tag officially affixed thereto remain intact in the same position and condition in which
they were placed by the official sealer, and the instrument is found not to have been altered or
57
rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or
alteration, such instrument shall if presented for sealing promptly on demand of any authorized
sealer or inspector of weights and measures, be sealed and the owner, possessor or user of the same
shall be subject to no penalty except a surcharge equal to TWENTY-FIVE PERCENT (25%) of the
tax or fee fixed by law for sealing of an instrument of its class, this surcharge to be collected and
accounted for by the same official and in the same manner as the regular fees for sealing such
instrument.
c) For alteration and Fraudulent Use of Instrument of Weights and Measures – Any person who with
fraudulent intent alters any scale or balance, weight, or measure, after it is officially sealed, or who
knowingly uses any false scale or balance, weight or measure whether sealed or not, or any person
who fraudulently give short weight and measure in the making of a sale or who fraudulently takes
excessive weight and measure in the making of a purchase, or who assuming to determine truly the
weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the
weight thereof shall be subjected to the same penalty prescribed in the preceding Section.
SECTION 82. Compromise Penalty - The City Treasurer is hereby authorized to settle an
offense not involving the commission of fraud before a case is filed in court upon payment of a
compromise penalty of not less than Two Hundred Pesos (P 200.00) nor more than One Thousand Pesos
(P 1, 000.00) upon recommendation of the City Mayor.
CHAPTER VI- FISHERY AND RENTALS, FEES AND CHARGES
SECTION 83. Fees and Rentals for the Use of Municipal Water- The municipal waters of the
City of Iloilo not being the subject of private ownership and not comprised within the national parks,
public forest, timber land, forest reserves, fishery reserves or not otherwise earmarked for any other
purpose is hereby divided and designated as fishing zones, to wit:
a) Zone No. 1 – This zone shall comprise the entire shoreline of the District of Arevalo;
b) Zone No. 2 – This zone shall comprise the entire shoreline of the District of Molo;
c) Zone No. 3 – This zone shall comprise the entire shoreline of City Proper;
d) Zone No. 4 – This zone shall comprise the entire shoreline of Lapaz;
e) Zone No. 5 – This zone shall comprise the entire shoreline of the District of Jaro.
Each zone shall be divided into fishing sites which shall be numbered consecutively. The distance
between the fishing sites shall not exceed 100 meters, each of which shall accommodate three fish
corrals planted or constructed in a row perpendicularly seawards. The spaces occupied by each fish
corral shall be known as sub-sites which shall be numbered as sub-sites No. 1, sub-sites No. 2 and sub-
sites No. 3 corresponding to fish corral in shallow deep and deeper water respectively in the same sites.
The exclusive right to erect fish corrals, operates fishponds or oyster beds, take or catch bangus
fry or kawang-kawang or fries of other species for propagation, shall be granted by the Authority of the
58
Sangguniang Panlungsod thru public auction. However, if after two notices for the grants of exclusive
fishing right thru public auction, no interested bidders opt to lease any fishing zone, site or sub-site
within the municipal waters, the Sangguniang Panlungsod may award/grant the privilege of erecting fish
corrals, operating fishponds or oyster culture beds, or catching bangus fry or kawang-kawang fry, or
other specie to individuals. The exclusive fishing right herein granted either thru public auction or
otherwise shall be granted under the administration of the Office of the City Treasurer of Iloilo, for a
period of not more than two calendar years at the rates not exceeding those fixed hereunder. In case
there are no interested bidders, the following prescribed rates shall be payable upon issuance of the
permit:
1. Fish Corrals: Annual Fee

Less than 3 meter deep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 54.00
3 meters or more but less than 5 m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - 108.00
5 meters or more but less than 8 m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - 360.00
8 meters or more but less than 10 m. deep- - - - - - - - - - - - - - - - - - - - - - - - 900.00
15 meters or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,440.00
2. Operation of Fishponds or oyster culture beds:

Per hectare - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
3. Catching bangus fry or kawang-kawang:

Less than 1, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 840.00
1,000 sq. m. but less than 2, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 200.00
2, 000 sq. m. but less than 4, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - 2, 400.00
4, 000 sq. m. but less than 6, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - 3, 000.00
6, 000 sq. m. but less than 8, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - 4, 200.00
8, 000 sq. m. or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7, 200.00
4. Fish corrals or fishponds in inland fresh waters:

With an area of less than 500 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 180.00
With an area of 500 sq. m. or more but less than 1, 000 sq. m. - - - - - - - - - - - - 360.00
With an area of 1, 000 sq. m. or more but less than 5, 000 sq. m. - - - - - - - - - - 648.00
With an area of 5, 000 sq. m. or more but less than 10, 000 sq. m. - - - - - - - - - 900.00
Provided, however, that duly registered organizations and cooperatives of marginal fishermen
shall have the preferential right to such fishery privileges: Provided, further, that in absence of such
organizations and cooperatives or their failure to exercise their preferential right, other parties may
participate in the public bidding or auction.
SECTION 84. Issuance of License - Fishing licenses or grants of privileges of erecting fish
corrals, operating fishponds, or oyster culture beds, or catching bangus, fry or kawang-kawang or fry of
other species for preparation under this ordinance shall be issued to the following:
a. Citizens of the Philippines;
b. Associations or cooperative, corporations duly registered or incorporated under the laws of the
Philippines and authorized to transact business in the Philippines, at least sixty one (61) per
59
centum of whose capital stock or interest in said capital stock belongs to citizens of the
Philippines.
SECTION 85. Persons, associations or corporations who are delinquent in the payment of any
fees for fishery privileges are barred from offering or enjoying the privileges herein mentioned directly
or indirectly.
Fish corrals in sea water shall have a distance of not less than Two Hundred (200) meters apart and
shall be known under the meaning of this ordinance as “:Ponot” or “ Pala-an”. Fish corrals in fresh
waters or in rivers shall have a distance of not less than sixty (60) meters a part and shall be known as “
Cerrada” or “ Tambong”
SECTION 86. It shall be unlawful for any person to conduct, engage, or enjoy the privilege of
fishing, erecting fish corrals, operating fishponds or oyster culture beds, or catching bangus fry or
“kawang-kawang” or fry of other species for preparation, in any territorial waters of this City without
first having obtained an approval of the Sangguniang Panlungsod and paid to the City Treasurer or his
authorized representative the license, tax, fee, or other charges required by this Ordinance.
SECTION 87. Proposal or application for license for any fishery privilege shall be made on
official forms prepared by the City Treasurer and approved by the Sangguniang Panlungsod. The said
proposal or application shall contain a detailed description of the definite portion or area desired or of
the fishing gear to be used, specific terms that will preclude doubt as to the exact location of the portion
or area applied or the kind of gear for which the license is applied and such other information as may be
required.
SECTION 88. Any license or privilege to erect fish corrals or operate fishponds or catch
bangus fry shall be for a period of two (2) years only.
SECTION 89. The privilege of taking fish from territorial waters, other than by erecting fish
corrals, operating fishponds or catching bangus fry, shall be granted to a person qualified under Section
84 hereof upon payment of the corresponding fishery fees for the particular fishing gear used as herein
specified:
Kind of Fishing Gear Rate per Annum
1. For each ten cup of “tres varas” - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50.00

2. For each chinshore - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
3. For each bitana, sahid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
4. For each laya - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
5. For each patu-ang - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
6. For each sawayang - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
7. For each labay - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
8. For each patigbi - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
9. For each salap or tangub - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
10. For each salibut - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
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11. For each quitid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
12. For each bintay - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
13. For each bobo - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
14. For each atog - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
15. For each pata - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
16. For each banata for fishing,etc - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
A license of any other municipality or City shall not be used for the municipal waters of the City
of Iloilo without first securing the necessary license from, and paying the corresponding taxes and fees
thereof to the City Treasurer of Iloilo.
SECTION 90. Monthly Report. Any person who has obtained a grant or license to catch fish or
any person fishing in the territorial waters of this City shall submit to the City Treasurer within the first
ten days of the month, a monthly report, in triplicate forms showing the kind, quantity and value of fish
caught and sold during the month.
SECTION 91. Privilege of Resident to Take Fish in Municipal Waters – Any person who is
not a grantee of a license or privilege to engage in commercial fishing shall be allowed to fish for
domestic use, in any territorial waters, in case no communal fishery therein has been established,
provided, that in no case shall fishing be allowed within two hundred meters (200 m.) from a fish corral
licensed by the City; and provided, further, that no fish caught under this privilege shall be sold.
SECTION 92. Contents of the License to be Issued – Licenses and permits issued under this
ordinance shall contain to the effect that:
a) No fish corral or “punot” shall be constructed within 200 meters of another in marine fisheries or
60 meters in fresh water fisheries unless they belong to the same license but in no case shall fish
corrals in any territorial waters be less than 60 meters apart.
b) No fish corrals or “ Cerrada/Tangub/Punot” be made or constructed to lease upon the middle third
of the width of a river, creek, stream or outlet of a lake for the free passage of fishes to enable a
reasonable number to reach the spawning grounds and to permit the passage of launches and boats
and other crafts.
c) Nothing in the licenses shall be construed as permitting the licensee, lessee, or permittee to be
granted a fishery privilege.
d) The license is granted upon the express condition that the licensee assumes responsibility for any
and all acts of his agents and employee, contractors, and employees of the contractors connected
with his fishing operation.
SECTION 93. Time of Payment – The fees above-mentioned shall be paid annually on the
anniversary date of the issuance of the permit.
SECTION 94. Surcharge – Failure to pay the fee herein imposed on the due date shall make the
permittee liable to pay a surcharge of twenty-five percent (25%) of the fee due plus an interest of two
percent (2%) per month of delinquency.
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SECTION 95. Penalty – Revocation of License – Any person who shall violate any of the
provisions of this Chapter shall upon conviction, be punished with a fine of not more than One
Thousand Pesos (P 1, 000.00) or imprisonment not exceeding six (6) months, or both such fine and
imprisonment, in the discretion of the Court. In addition thereto, any license granted to the person so
violating the same may be revoked.
SECTION 96. Exemption – Members of Cooperative or Samahang Nayon within the area shall
be exempted from payment of and all imposition which shall constitute an exemption to the exclusive
right that maybe granted by public auction or bidding.
CHAPTER VII – FEE FOR OPERATING FISHING VESSELS
SECTION 97. Fee for Operating Fishing Vessels – Any person operating fishing vessels of tree
(3) tons or less shall be subjected to payment of license fee to the City of Iloilo.
A. Without Motor:
1) Below one ton
a. Bancas with sail
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 40.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
2) One ton but not exceeding one and one-half
a. Bancas with sail
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
3) One and one-half ton but not exceeding two tons
a. Bancas with sail
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 40.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
4) Two tons but less than two and one-half tons
a. Bancas with sail
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 60.00
2) - Beach Seine or Baling - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
3) - Gill net - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
5) Not exceeding 3 tons

a. Bancas with sail
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 80.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
3) - Gill net - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
A. With Motor:
1) Below one ton
a. Bancas or vessel with motor
1) - Hook and line - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00
2) - Beach Seine or Baling - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
3) - Gill net - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
2) One ton but not exceeding one and one-half
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 120.00
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2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130.00
3) One and one-half ton but not exceeding two tons

1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 130.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140.00
4) Two tons but less than two and one-half tons

1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 140.00
3) - Gill net - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
5) Two and one-half tons but not more than

Three tons
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 150.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160.00
4) - Motorized push net - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 180.00
5) - Bag net - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
6) - Baby trawl - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
SECTION 98. Time of payment – The fee herein imposed shall be paid on the anniversary date
of the issuance of the permit.
SECTION 99. Surcharge – A surcharge of twenty-five percent (25%) shall be imposed on the
annual fee that had become due and not paid by the permittee plus two percent (2%) interest per month
of delinquency.
SECTION 100. Exemption – Members of Cooperative or Samahang Nayon within the area shall
be exempted from the payment of any and all impositions provided in Section 96.
SECTION 101. Commercial Fishing – Deep sea fishermen duly licensed under Section 18 Act
4005, as amended, may be allowed in the municipal waters of Iloilo City after the person concerned
have paid the corresponding fee to the City Treasurer.
Any person who is not a grantee of a license or privilege to engage in commercial fishing shall
not be allowed to fish for domestic use in any municipal water of Iloilo City in cases where one
commercial fishery therein has been established: provided, however, that in no case shall fishing be
allowed within two hundred (200 m.) meters from a fish corral licensed by the City.
CHAPTER VIII – ZONING FEE
SECTION 102. Zoning Fee – Every owner or operator of new business, industrial, commercial,
or agricultural establishments, accessorias, buildings or houses shall secure a clearance or Zoning
Certificate from the City Planning and Development Office for the purpose of enforcement of existing
rules and regulations on City Zonification before they can be issued a business license and/or building
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permit. This clearance shall be issued to the new owner or operator upon payment to the City Treasurer
of a zoning fee for the following:
1. Business Permit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100. 00
2. Electrical Permit - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100. 00
3. Application for Certificate of Land Classification - - - - - - - - - - - - - - - -- - - - 250.00/hec.
4. Application for Certificate of Zoning Compliance :
A. 1. For residential building costing:
a. below P100, 000. 00 - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - P 100. 00
b. above P100, 000. 00 but less than P500, 000.00 - - - - - - - - - - - - - - - - - -200. 00
c. above P500, 000. 00 but less than P1, 000, 000.00- - - - - - - - - - - - - - - - -300. 00
d. above P1,000,000. 00 but less than P3, 000,000.00- - - - - - - - - - - - - - - - 400. 00
e. above P3,000,000. 00 but less than P6, 000,000.00- - - - - - - - - - - - - - - - 500. 00
f. above P6, 000,000. 00 but less than P10, 000,000.00- - - - - - - - - - - - - - - 750. 00
g. above P10,000,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
A.2 For Commercial, institutional and industrial building costing:

a. below P100, 000. 00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100. 00
b. above P100, 000. 00 but less than P500, 000.00- - - - - - - - - - - - - - - - - - 300. 00
c. above P500, 000. 00 but less than P1,000, 000.00- - - - - - - - - - - - - - - - - 500. 00
d. above P1,000,000. 00 but less than P5,000,000.00- - - - - - - - - - - - - - - - 750. 00
e. above P6,000,000. 00 but less than P10,000,000.00- - - - - - - - - - - - - - 1,000. 00
f. aboveP10,000,000. 00 but less than P20,000,000.00- - - - - - - - - - - - - - 2,000. 00
g. aboveP20,000,000. 00 but less than P50,000,000.00 - - - - - - - - - - - - - - 3,000. 00
h. aboveP50,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,000. 00
5. All other Zoning Certification - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
SECTION 103. Special Permit Uses – Business requiring a special permit from the City Zoning
Board shall pay a Special Zoning Fee, as follows:
A. Business:
(a) Dumping Sites - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00

( b) Incinerator Plants - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
(c) Cemeteries - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
(d) Radio or TV/Transmitting Station -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
(e) Private Landing strip, runways,
heliports and helipads - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
( f ) Filling Stations - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
( g ) Open Storage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
( h ) Others - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
B. Filing Fee/Docket Fee for City Zoning Board:
1. Application for Exception Variance or Special Use Permit on Business Permit:
For capital investment amounting to:
a. below P100,000.00 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - P 100.00

b. above P 100,000.00 but less than P500,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. above P 500,000.00 but less than P1,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - 300.00
d. above P 1,000,000.00 but less than P5,000,000.00- - - - - - - - - - - - - - - - - - - - - - - -400.00
e. above P 6,000,000.00 but less than P10,000,000.00- - - - - - - - - - - - - - - - - - - - - - - 500.00
f. above P 10,000,000.00 - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - 1,000.00
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2. Application for Exception Variance or Use Permit on proposed Building/Structure:
For cost of project amounting to:
a. below P100,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00

b. above P 100,000.00 but less than P500,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. above P 500,000.00 but less than P1,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - - 300.00
d. above P 1,000,000.00 but less than P5,000,000.00- - - - - - - - - - - - - - - - - - - - - - - -400.00
e. above P 6,000,000.00 but less than P10,000,000.00- - - - - - - - - - - - - - - - - - - - - - - 500.00
f. above P 10,000,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
3. Filing Fee for City Zoning Review Committee:

a. Application for Reclassification of lots to other uses - - - - - - - - -- - - - - - - - -P250.00/hec.
SECTION 104. Non-Conformity Use and penalty for Violation of this Section – Registration
for any non-conformity use shall first pay a non-refundable amount of application and inspection fee
before his application shall be processed, as follows:
a. Building (Commercial, Industrial, Institutional) - - - - - - - - - - - - - - - - - - - - - - - - - -P 500.00
b. Business activities - - - - - - - - - - - -- - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Any violation of Article XI, Section 48 of the approved City Zoning Ordinance shall pay a
fine/penalty of Five Thousand Pesos (P5, 000. 00).
CHAPTER IX – BUILDING PERMIT FEES
SECTION 105. Building Permit Fees6— The City of Iloilo shall collect building permit fees as
follows:
1. Bases of Assessment
a. Character of occupancy or use of building/structure

b. Cost of construction
c. Floor area
d. Height
2. Regardless of the type of construction, the cost of construction of any building/structure for the
purpose of assessing the corresponding fees shall be based on the following table:
Table II.G.1 On Fixed Cost of Construction per Sq. Meter
LOCATION GROUP
All Cities and A, B, C, D, E,
F J
Municipalities G, H, I
P 10,000.00 P 8,000.00 P 6,000.00
( See Table VII.1 Schedule of Use/Occupancy of Building/Structure as PD 1096- The National Building Code - New
Schedule of Fees and other Charges NBCDO Memorandum Circular No. 01 Series of 2005)
6
National Building Code Dev. Office Memorandum Circular No. 01, dated July 15, 2005
65
3. Construction/addition/renovation/alteration of building/structure under Group/s and Sub-
Divisions shall be assessed as follows:
a. Division A-1
Area in sq. meters Fee per sq. meter

i. Original complete construction up to 20.00 sq. meters ………………………… P 2.00
ii. Additional/renovation/alteration Up to 20.00 sq. meters ……………………… 2.40
Regardless of floor area of original construction
iii. Above 20.00 sq. meters to 50.00 sq. meters …………………………………… 3.40
iv. Above 50.00 sq. meters to 100.00 sq. meters …………………….…………… 4.80
v. Above 100.00 sq. meters to 150.00 sq. meters…………………….…………… 6.00
vi. Above 150.00 sq. meters ……………………………………….…………… 7.20
b. Division A-2
Area in sq. meters Fee per sq. meters

i. Original complete construction up to 20.00 sq. meters…………………………. P 3.00
ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of Original
construction …………………………………….…………… 3.40
iii. Above 20.00 sq. meters to 50.00 sq. meters ………………………. …………… 5.20
iv. Above 50.00 sq. meters to 100.00 sq. meters …………………………………… 8.00
v. Above 150 sq. meters ……………………………………….…………… 8.40
c. Divisions B-1 / C-1 / E-1, 2, 3 / F-1 / G-1, 2, 3, 4 /

H-1, 2, 3, 4 / I-1 and J-1, 2,3

i. Up to 500 sq. meters ………………………………………….…………… P 23.00
ii. Above 500 to 600 sq. meters………………………………….…………… 22.00
iii. Above 600 to 700 sq. meters ……………………………….…………… 20.50
iv. Above 700 to 800 sq. meters ……………………………….…………… 19.50
v. Above 800 to 900 sq. meters …………….………………….…………… 18.00
vi. Above 900 to 1,000 ……………………………………….…………… 17.00
vii. Above 1,000 to 1,500 ………………..………………….…………… 16 00
viii. Above 1,500 to 2,000 …………………..………………….…………… 15.00
ix. Above 2,000 to 3,000 ……………………………………….…………… 14.00
x. Above 3,000 ………………………………………………….…………… 12.00
NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-
areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee
corresponding to its area bracket are multiplied together.
d. Division C-2/D-1, 2,3
i. Up to 500 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 12. 00
ii. Above 500 to 600 - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - 11.00
iii. Above 600 to 700 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - 10.20
iv. Above 700 to 800 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - 9. 60
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v. Above 800 to 900 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - 9 .00
vi. Above 900 to 1000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - - 8. 40
vii. Above 1000 to 1,500 - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - 7. 20
viii. Above 1, 500 to 2, 000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - 6.60
ix. Above 2, 000 to 3, 000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - 6. 00
x. Above 3, 000 - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - 5. 00
NOTE: Computation of the building fee in item 3.d follows the computation of Section 3.c of this
Schedule.
e) Division J-2 structures shall be assessed 50% of the rate of the principal building of which
they are accessories (Sections 3.a. to 3.d.).
4. Accessory Fees
a. Repairs Fees
i. Alteration/renovation/improvement on vertical dimensions of buildings/
structures in square meter, such as façade, exterior and interior walls,
shall be assessed in accordance with the following rate, For all Groups … P 5.00
ii. Alteration/renovation/improvement on horizontal dimensions of buildings/
structures, such as floorings, ceilings and roofing shall be assessed in accordance
with the following rate. For all Groups … . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.00
iii. Repairs on buildings/structures in all Groups costing more than five thousand
(P 5, 000. 00) shall be charged 1% of the detailed repair cost. (Itemized original
Materials to be replaced with same or new substitute and labor)
b. Fencing Fees
i. Made of masonry, metal, concrete up to 1.80 meters in height, per meter or fraction
thereof ………………………………. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 3.00
ii. In excess of 1.80 meters in height per lineal meter or fraction thereof…. 4.00
iii. Made of indigenous materials, barbed, chicken or hotwires,
per lineal m. …………………………………………. . . . . . . . . . . . . . . . . . . . 2.40
c. Raising of Buildings/Structures Fees
i. Assessment of fees for rising of any buildings/structures shall be based on the new
usable area generated
ii. The fees to be charged shall be as prescribed under Sections 3.a to 3.e of this
Schedule, whichever Group applies
d. Demolition/Moving of Building/Structures Fees, Per Sq. meter of area or dimensions

involved:
i. Building in all Groups per sq. meter floor area ……………………………. P 3.00
ii. Building Systems/Frames or portion thereof per vertical or horizontal
Dimensions, including fences …. . . . . . . . . . . . . . . . . . . . ………………… 4.00
iii. Structures of up to 10.00 meters in height ……………………………… 800.00
(a) Every meter or portion thereof in excess of 10.00 meters ……………… 50.00
iv. Appendage of up to 3.00 cu. meter/unit - - - - - - - - - - - - - - - - - - - - - - - - 50.00
(a) Every cu. Meter or portion thereof in excess of 3.00 cu. meters …….. 50.00
v. Moving Fee, per sq. meter of area of Building/structure to be moved …….. 3.00
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e. Ground Preparation and Excavation Fee
i. While the application for Building Permit is still being processed, the Building Official
may issue Ground Preparation and Excavation Permit (GP and EP) for foundation,
subject to the verification, inspection and review by the Line and Grade Section of the
Inspection and Enforcement Division to determine compliance to line and grade,
setbacks, yards/easements and parking requirements.
(a) Inspection and Verification Fee ……. . . . . . . . . . . . . . . . . . P 200.00

(b) Per cu. Meters of excavation . . . . . . . . . . . . . . . . . . . . . . . . 3.00
(c) Issuance of GP and EP valid only for thirty (30) days or superseded upon
issuance of Building Permit . . . . . . . . . . . . . . . . . . . . . . . . .
50.00
(d) Per cu. Meter if excavation for Foundation with basement … 4.00
(e) Excavation other than foundation or basement, per cu. meter … 3.00
(f) Encroachment of footings or foundations of buildings/structures to
public areas as permitted, per sq. meter or fraction thereof of footing
or foundation encroachment ……………. . . . . . ………………
250.00
f. Construction of Pavements, up to 20.00 sq. meters ……………… . . . . . . . . . . . . 24.00
g. In excess of 20% or fraction thereof of paved areas intended for

commercial/industrial/institutional Use, such as parking and sidewalk areas, Gasoline station
premises, skating rinks, Pelota courts, tennis and basketball courts and the
like……………………………………………………………………………………… 3.00
h. Use of streets and sidewalks, enclosures and occupancy of sidewalks up to 20.00 sq. meters,
per calendar month… . . . . . . . . . . . . . . . . . . . . .. . . . ……………………………………..240.00
i. Every sq. meters or fraction thereof in excess of 2- sq. meters - - - - - - - - - - - 12.00
i. Erection of Scaffoldings Occupying Public Areas, per calendar month.
i. Up to 10.00 meters in length …………. . . . . . . . . . . . . . . . . . . . . .. .. . 150.00

ii. Every lineal meter or fraction thereof in excess of 10.0 meters …… 12.00
j. Sign Fees
i. Erection and anchorage of display Surface, up to 4.00 sq. meters of

Sign board area ………………………..….. . . . . . . . . . . .. . . . . .. . . . . 120.00
(a) Every sq. meters or fraction thereof in excess of 4.00 sq. meters … 24.00
ii. Installation fees, per sq. meter or fraction thereof of display surface:
Type of Sign Business Sign Advertising Sign

Display
Neon P 36.00 P 52.00
Illuminated 24.00 36.00
Others 15.00 24.00
Painted-on 9.60 18.00
iii. Annual Renewal Fees, per sq. meter of display Surface or fraction thereof:
Type of Sign Display Business Signs Advertising Signs

Neon P 36.00, min. fee shall be P P 46.00, min. fee shall be 200.00
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124.00
Illuminated P 18.00, min. shall be P 72.00 P 38.00, min. fee shall be P 150.00
Others P 12.00, min. fee shall be P 40.00 P 20.00, min. fee shall be P 110.00
Painted-on P 8.00, min. fee shall be P 30.00 P 12.00, min. fee shall be P 100.00
5. Accessories of the Building/Structure Fees
a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais
and the like, shall be charged 50% of the rate of the principal building of which they are a part
(Sections 3.a to 3.d of this Schedule).
b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of
twenty-five-centavos (P 0.25) per cu. meter above 8.00 meters. The height shall be
measured from the ground level up to the bottom of the roof slab or the top of girt,
whichever applies.
c. Bank and Records Vaults with interior volume up to 20.00 cu. meters.....…....... . . P 20.00
i. In excess of 20.00 cu. meters................. ... . . .. . . . . . ... ……………… 8.00
d. Swimming Pools, per cu. meter or fraction thereof:
i. GROUP A Residential ................................ . . . . . . . . . . . . . . . . . . …. P 3.00

ii. Commercial/industrial GROUPS B, E, F, G ................................................. 36.00
iii. Social/Recreational/Institutional GROUPS C, D, H, I ..................................24.00
iv. Swimming pools improvised from local indigenous materials such as rocks,
stones and/or small boulders and with plain cement flooring shall be charged
50% of the above rates.
v. Swimming pool shower rooms/locker rooms:
(a.) Per unit or fraction thereof......................................................... P 60.00

(b.) Residential GROUP A................................................................ 6.00
(c.) GROUP B, E, F, G ..................................................................... 18.00
(d.) GROUP C, D, H ......................................................................... 12.00
e. Construction of firewalls separate from the building:
i. Per sq. meter or fraction thereof...................................................... P 3.00

ii. Provided, that the minimum fee shall be ...........................................…..... 48.00
f. Construction/erection of towers: Including Radio and TV towers, water tank

supporting structures and the like:
Use or character Self- Trilon

of Occupancy Supporting (Guyed)
i. Single detached dwelling units P 500.00 P 150.00

ii. Commercial/Industrial
(Groups B, E, F, G)
Up to 10.00 meters in height P 2,400.00 P 240.00
(a) every meter/fraction

thereof in excess of 10 m. P 120.00 P 12.00
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iii. Educational/Recreational/
Institutional (Groups C, D, H, I)
up to 10.00 meters in height P 1,800.00 P 120.00
(a) Every meter/fraction

thereof in excess of 10 m. P 120.00 P 12.00
g. Storage Silos, up to 10.00 meters in height .......…....................... .... .. . . P 2,400.00
i. Every meter or fraction thereof in excess of 10.00 meters ..................P 150.00

ii. Silos with platforms or floors shall be charged an additional fee in accordance
with Section 3e of this Code
h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B,

E, F and G:
i. Smokestacks, up to 10.00 meters in height, measured from the base …...P 240.00
(a) Every meter or fraction thereof in excess of 10.00 meters .......... 12.00
ii. Chimney up to 10.00 meters in height, measured from the base ............... 48.00
(a) Every meter or fraction thereof in excess of 10.00 meters ………. 2.00
i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof

interior floor areas ............................................................ ....................................P 48.00
j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of

volume. …...........….................................. . . .. . . . . . . . . .. . . . . . . . . .. ............ 12.00
k. Construction of reinforced concrete or steel tanks or above ground GROUPS

A and B, up to 2.00 cu. meters ............... . . . . . . .. . . . . .. . . . . . . . . . . . . .. .. 12.00
i. Every cu. m or fraction thereof in excess of 2.00 cu. meters............... …... P 12.00
ii. For all other than Groups A and B up to 10.00 cu. meters ………………. 480.00
l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns,

Sedimentation and Chemical Treatment Tanks) per cu. meter of volume … 7.00
m. Construction of Reinforced concrete steel Tanks except for Commercial/Industrial Use:

i. Above ground, up to 10.00 cu. meters … . . . . . . . . . . . . . .. . . .. . . . . . . .. .. 480.00
Every cu. meter or fraction thereof in excess of 10.00 cu. meters ………… 480.00
ii. Underground, up to 20.00 cu. meters …. . . . . . . .. . . . . . . . . . … . . . . . .. 540.00

Every cu. meter or fraction thereof in excess of 20.00 cu. meters ………… 24.00
n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
i. Underground, per cu. meter or fraction thereof of excavation . . . . . . .. . . . .. 3.00

ii. Saddle or trestle mounted horizontal Tanks, per cu. meter or fraction thereof of
volume of tank …………. . … .. . . . . . . . .. . .. . . . . . . . . . . ....................... 3.00
iii. Reinstallation of vertical storage Tanks shall be the same as new
Construction fees in accordance with Section 8.k above
o. Booth, kiosks, platforms, stages and the like per sq. meter or fraction thereof of floor area:
i. Construction of Permanent Type……… . . . . . .. ... .................................... 10.00

ii. Construction of Temporary Type …….. . . ......................................... …….. 5.00
iii. Inspection of knock-down temporary type per unit …….................... 24.00
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p. Construction of buildings and other accessory structures within
Cemeteries and memorial parks:
i. Tombs, per sq. meter of covered ground areas ……......................................... 5.00
ii. Semi-enclosed mausoleums whether Canopied or not, per sq. meter of built-up
area
……........................................................................... ............................... 5.00
iii. Totally enclosed mausoleums, per sq. meter of floor area.............................12.00
iv. Totally enclosed mausoleums, per sq. meter of floor area..............................5.00
v. Columbarium, per sq. meter ...........................................................................18.00
6. Annual Inspection Fees
a. Divisions A-1 and A-2

i. Single detached dwelling units and duplexes are not subject to annual on
inspections.
ii. If the owner request inspections, the fees for each of the services enumerated
below is: ………………….......................................................................... P120.00
Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire-Resistive Requirements
b. Divisions B-1 / D-1,2,3 / E-1,2,3 / F-1 /G-1, 2,3,4,5 /H-1, 2,3,4 / and I-1, commercial,
industrial, follows:
i. Appendage of up to 3.00 cu. meters/unit…... . . .......................................... 150.00

ii. Floor area to 100 sq. meters ……………….. . . ......................................... 120.00
iii. Above 100.00 sq. meters up to 200.00 sq. meters …………………… 240.00
iv. Above 200.00 sq. meters up to 350.00 sq. meters ………………….. 80.00
v. Above 350.00 sq. meters up to 500.00 sq. meters …………………. 720.00
vi. Above 500.00 sq. meters up to 750.00 sq. meters ………………… 960.00
vii. Above 750.00 sq. meters up to 1,000.00 sq. meters ………… 1.200.00
viii. Every 1,000.00 sq. meters or its portion in excess of
1,000.00 sq. meters ……………….. . . .. . ......................................... 1,200.00
c. Divisions C-1, 2, amusement houses, gymnasia and the like:
i. First class cinematographs or theaters ………………………….......... P 1,200.00

ii. Second class cinematographs or theaters ………………….................... 740.00
iii. Third class cinematographs or theaters ………….................................... 520.00
iv. Grandstands/Bleachers, gymnasia and the like ……...................................720.00
7. Certifications:
a. Certified true copy of building permit - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00

b. Certified true copy of Certificate of Use/Occupancy - - - - - - - - - - - - - - - - - - - - 100.00
c. Issuance of Certificate of Damage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
d. Certified true copy of Certificate of Damage - - - - - - - - - - - - - - - - - - - - - - - - - -100.00
e. Certified true copy of Electrical Certificate - - - - -- - - - - - -- - - - - - - - - - - - - - 100.00
f. Issuance of Certificate of Gas Meter Installation - - - - - - - - - - - - - - - - - - - - - - - 100.00
g. Certified true copy of Certificate of Operation - - - - - - - - - - - - - - - - - - - - - - - - 100.00
h. Other Certification - - - - - - - - - - - - - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - 100.00
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No wall, building or structure or part thereof shall be built, constructed, altered, repaired,
improved, or removed in the City of Iloilo without a written permit issued by the City Engineer and it
shall be unlawful to commence or proceed with any such work before such permit is obtained.
For work already started without building permit, if in the opinion of the City Engineer such work
may be allowed, a permit may be issued provided a surcharge of twenty-five percent (25%) of the fees
imposed in this Section shall be collected.
All requirements, regulation and provisions, including penalty, embodied under the existing
National Building Code and local ordinance not otherwise inconsistent with this ordinance and existing
laws, shall govern the administration and issuance of building permit as contemplated under this
Section.
Twenty percent (20%) of the eighty percent (80%) share of the City from the building permits
fees collection under this Chapter shall be allocated for the Sangguniang Kabataan of the
Barangay where the fee is collected.
CHAPTER X – ELECTRICAL PERMIT AND INSPECTION FEES
SECTION 106. Electrical Installation Permit and Inspection Fees7
X. A. Electrical Permit Fees
The following schedule shall be used for computing electrical fees in residential, institutional,
commercial and industrial structures:
a. Total Connected Load (kVA)
i. 5 kVA or less ………………………………………………... P 200.00
ii. Over 5 kVA to 50 kVA ………………………….. 200.00 + P 20.00/kVA
iii. Over 50 kVA to 300 kVA …………………… 1,100.00 + 10.00/kVA
iv. Over 300kVA to 1,500 kVA ………………… 3,600.00 + 5.00/kVA
v. Over 1,500 to 6,000 kVA ……………………… 9,600.00 + 2.50 kVA
vi. Over 6,000 kVA ……………………………... 20,850.00 + 1.25/kVA
NOTE: Total Connected Load as shown in the load schedule
b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity

(kVA)
i. 5kVA or less ……………………………………………... P 40.00

ii. Over 5kVA to 50 kVA ………….………………… 40.00 + P 4.00/kVA
iii. Over 50 kVA to 300 kVA …………………… 220.00 + 2.00/kVA
iv. Over 300 kVA to 1,500 kVA …..……………… 720.00 + 1.00/kVA
v. Over 1,500 kVA to 6,000 kVA ………………… 1,920.00 + 0.50/kVA
vi. Over 6,000 kVA ………………..……………… 4,170.00 + 0.25/kVA
7
National Building Code Dev. Office Memorandum Circular No. 01 dated July 15, 2005
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NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators
which are owned /installed by the owner /applicant as shown in the electrical plans and specifications.
c. Pole/Attachment Location Plan Permit
i. Power Supply Pole Location …………………………………… P 30.00/pole

ii. Guying Attachment ………………..…………………………... 30.00/attachment
This applies to designs/installations within the premises.
d. Miscellaneous Fees. Electric Meter for union separation, alteration, reconnection or relocation
and issuance of Wiring Permit:
Use or Character of Electric Meter Wiring Permit

Occupancy Issuance
Residential P 15.00 P 15.00

Commercial/Industrial 60.00 36.00
Institutional 30.00 12.00
e. Formula for Computation of Fees
The Total Electrical Fees shall be the sum of Sections X.A.a to X.d of this Rule.
f. Forfeiture of Fees
If the electrical work or installation is found not in conformity with the minimum safety
requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7020), and the
Owner fails to perform corrective actions within the reasonable time provided by the Building Official,
the latter an/or their duly authorized representative shall forthwith cancel the permit and the fees
thereon shall be forfeited.
X B.1. Electronics Fees
a. Central Office switching equipment, remote switching units, concentrators,

PABX/PBX’s, cordless/wireless telephone and communication systems,
intercommunication system and other types of switching/
routing/distribution equipment used for voice, data image text,
facsimile, internet service, cellular, paging and other types/forms of
wired or wireless communications….………………………….................... P 2.40 per port
b. Broadcast station for radio and TV for both commercial and training
purposes, CATV headed, transmitting/ receiving/relay radio and
broadcasting communications stations, communications centers,
switching centers, control centers, operation and/or maintenance centers,
call centers, cell sites, equipment silos/.shelters and other similar locations/
structures used for electronics and communications services
including those used for navigational aids, radar, telemetry, tests and
measurements, global positioning and personnel/vehicle
location ……………. . . . . . . . . . . .. . . . . . . . . . . … . . . . P 1,000.00 per location
c. Automated teller machines, ticketing, vending and other types of electronic
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dispensing machines, telephone booths, pay phones, coin changers,
location or direction- finding systems, navigational equipment used for land,
aeronautical or maritime applications, photography and reproduction
Machines x-ray, scanners, ultrasound and other apparatus/
equipment used for medical, biomedical, laboratory and testing
purposes and other similar electronic or electronically-controlled
apparatus or devices, whether located indoor or
outdoors ………....………....………....………....………....…… P 10.00 per unit
d. Electronics and communications outlets used for connection and termination

of voice, data, computer (including workstations, servers, routers, etc.),
audio, video, or any form of electronics and communications
services, irrespective of whether a user Terminal is connected ….. ………P 2.40 per outlet
e. Electronics and communications outlets used for connection and termination

of voice, data, computer (including workstations, servers, routers, etc.),
audio,video, or any form of electronics and communications
services, irrespective of whether a user Terminal is connected ……P 2.40 per outlet
f. Antenna towers/masts or other structures for installation of any electronic and/or

communications transmission/reception….. ……………… P1, 000.00 per structure
h. Electronic or electronically-controlled indoor and outdoor signages and

display systems, including TV monitors, multi-media signs, etc…. P 50.00 per unit
i. Studious, auditoriums, theatres, and similar structures for radio and TV broadcast, recording,
audio.video reproductions/simulation and similar
activities - ……………………………………………………… P 1, 000.00/per location
j. Poles and attachment:
i. Per pole (to be paid by pole owner) ………....………....……….... P 20.00

ii. Per attachment (to be paid by any entity who
attaches to the pole of others) ………....………....………....……….. P 20.00
k. Other types of electronic or electronically controlled device, apparatus, equipment, instrument

or units not specifically identified above ………....………....… P 50.00/unit
SECTION 107. Administrative Provision – Application for the permit from the City Electrician
shall be filled by the licensed electrical contractor who must be the actual contractor of such work and
who must be a registered master electrician, a registered Asst. Electrical Engineer, a registered Associate
Electrical Engineer or a registered Professional Electrical Engineer. The permit issued shall be posted in
a conspicuous place in the premises of the building, together with the building permit issued by the City
Engineer.
If the work is done not in conformity with the requirements of law or ordinance and with the
conditions set forth in the permit, the City Electrician shall forthwith cancel the permit and the fees paid
thereon shall be forfeited.
The contractor or owner of the house or building shall apply for inspection and approval of the
new interior electrical installation repair or alternation as soon as the work is completed before the use
74
of said installation. If the work is in conformity with the requirement, the City Electrician shall issue a
certificate of approval.
No interior installation, repair, or alternation, or concealed or enclosed electrical installation
shall be done or used without prior inspection and approval of the City Electrician.
In case of installation, if the owner of the building or user fails to repair or remove the
installation, the electrical wires, poles, or fitting and other appliances and apparatus within ten (10) days
after notice, the Electrician shall immediately disconnect the electric service.
Electrical work done before approval thereof, except those exempted under existing ordinances
on the matter shall be required to pay an additional surcharge of 50% of the normal rate for any
particular installation, without prejudice to the filing of action for the violation of the existing ordinance
on the matter.
All other requirements, regulations and provisions existing ordinances and laws not otherwise
in conflict with the ordinance now remain in full force and effect.
CHAPTER XI – LINE AND GRADES FEE
SECTION 108. Line and Grade Fee8 -- There shall be paid the following fees in establishing
street lines and grades to wit:
a. Establishment of Line and Grade, all sides fronting or abutting streets,
esteros, rivers and creeks, first 10.00 meters …………….………....……….. P 24.00
i. Every meter or fraction thereof in excess of 10.0 sq. meters ………....………... 2.40
SECTION 109. Time of payment – The fee shall be immediately collectible from the taxpayer
after the issuance of the inspection permit or clearance by the City Engineer.
CHAPTER XII – PLUMBING INSPECTION and PERMIT FEES
SECTION 110. Imposition of Fees.9 – Every person or entity who has any plumbing or
drainage work done, including removal or transfer of any existing fixture, addition of any fixture, or
extension or alteration of the plumbing system, shall pay the following fees:
SECTION 111. Plumbing Permit Fees:
Plumbing Fees
8
9
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a. Installation Fees, one (1) “UNIT” composed of one (1) water closet, two (2) floor drains, one (1)
lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part
thereof shall be charged as that of the cost of a whole “UNIT”…………..
b. Every fixture in excess of one unit:
i. Each water closet ………………………………....………....………....…… P 7.00

ii. Each floor drain …………………………………....………....………....….. 3.00
iii. Each Sink ………………………………………....………....………....….. 3.00
iv. Each lavatory …...………....………....………....………....………....……... 7.00
v. Each faucet ……………………………..………....………....………....….. 2.00
vi. Each shower head ………………………………....………....………....…… 2.00
c. Special Plumbing Fixtures:
i. Each slop sink ………………………….………....………....……….... … P 7.00

ii . Each urinal ………………………………………....………....………....... 4.00
iii. Each bath tub …………..………………………....………....………....…. 7.00
iv. Each grease trap ………………………..………....………....………....… 7.00
v. Each garage trap …...…………………..………....………....………....….. 7.00
vi. Each bidet ……………………………………....………....………....…...... 4.00
vii. Each dental cuspidor …………………..………....………....………....…… 4.00
viii. Each gas-fired water heater ……………………....………....………....……. 4.00
ix. Each drinking fountain ………………….………....………....……….......... 2.00
x. Each bar or soda fountain sink ……………………....………....………....…. 4.00
xi. Each laundry sink ……………………….………....………....……….......... 4.00
xii. Each laboratory sink ……………………………....………....………........... 4.00
xiii. Each fixed-type sterilizer ………………………....………....………............ 2.00
d. Each water meter …………………………....………....………....………...... P 2.00

i. 12 to 25 mm Ø ………………………………....………....………............. P 8.00
ii. Above 25 mm Ø …………………………………....………....………...... 10.00
e. Construction of septic tank, applicable in all Groups
i. Up to 5.00 cu. meters of digestion chamber ………....………....…….……. P 24.00

ii. Every cu. meter or fraction thereof in excess of 5.00 cu. meters …….. …… 7.00
f. Annual plumbing inspection fees, each

Plumbing unit ………………………………....………....………....………….. 60.00
SECTION 112. Time of Payment. - Permit Fee - The plumbing permit and inspection fee shall
be paid to the City Treasurer before a plumbing permit is issued by the City Engineer.
SECTION 113. Administrative Provision - Permits – An application signed by a master

plumber and the owner of the premises, or his agent shall be submitted to the City Engineer of Iloilo
City on a form furnished by him free of charge, before any work of plumbing of house drainage,
including removal or transfer of any existing fixture, addition of any fixture or extension or alteration of
the plumbing system is done. The application shall include the following information:
1. Exact location of the premises where the work is to be done, giving the names of the street
and house numbers;
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2. The nature of the work;
3. The kind of fixture and number of fixtures unit to be installed;
4. The number of existing unit; if any
5. Whether connection is to be made or has been made with the sanitary sewer as well as with the
water supply system;
6. A sketch, when as required, drawn to a convenient scale, or which shall be shown a plan of the
plumbing system including a general plan of the parts of the buildings where the work is to be
done.
No work shall be performed until such application shall have been approved and a permit to
proceed with the work shall have been issued to the master plumber who signed the application. Not
more than one plumbing permit for the same premises shall be issued at any one time.
SECTION 114. Inspection - All piping, traps and fixture of the plumbing system shall upon,
notification of the master plumber in-charge of the work that the same is ready for inspection, be
inspected to insure compliance with all the requirements of this sub-section and other pertinent existing
ordinance and law, and the installation and construction of the system in accordance with the permit.
All inspection of the plumbing or house drainage covered by permits shall be made in the
presence of the licensed master for inspection; and the if the owner is unable to locate the plumber,
inspection may be made at the discretion of the City Engineer, or his representative without the presence
of the master plumber concerned, upon written request by the owner or his agent.
In case the licensed master plumber in charge of the work is unable to be present during the
inspection, he may authorize another licensed plumber, in writing, to be present during the inspection,
subject to the approval of the proper authorities.
SECTION 115. Complaints Filed Against Master Plumber - Complaint or reports filed against
the licensed master plumber on illegal plumber installation or defects in the plumbing system, shall be
made in writing and the master plumber concerned shall be debarred from submitting an application to
legalize said work or to correct the defect.
SECTION 116. Certificate of Approval - .Upon the satisfactory completion and final test of the
plumbing system, a certificate of approval shall be issued by the City Engineer to master plumber in
charge of the work or to the owner of such plumbing system.
SECTION 117. Applicability Clause - All other matters regulating the practice of plumbing in
Iloilo City shall be governed by ordinances not inconsistent with this Section.
CHAPTER XIII – MECHANICAL PERMIT FEE AND INSPECTION FEES
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SECTION 118. - There shall be an annual fees to be paid for the inspection of steam boilers,
internal combustion engines machinery propelled by electric motors, gas tanks, or receivers, elevators,
and escalators, refrigeration, air conditioning, etc. and checking of plans, which are reflected as follows:
Mechanical Fees10
A. Mechanical Permit Fees
a. Refrigeration, Air Conditioning and Mechanical Ventilation:

i. Refrigeration (cold storage), per ton or fraction thereof ………....……….... P 40.00
ii. Ice Plants, per ton or fraction thereof ……….………....………....……….... 60.00
iii. Packaged/centralized Air Conditioning Systems: Up to 100 tons,
per Ton …………………………………………...………....………....… 90.00
iv. Every ton or fraction thereof above 100 tons ……………………………. 40.00
v. Window Type air conditioners, per unit …….………....………....……... 60.00
vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan,
or metric equivalent ………………………………....………....………...... 40.00
vii. In series of AC/REF systems located in one establishment, the total installed
tons of refrigeration shall be used as the basis of computation for
purposes of installation/inspection fees Shall not be considered individually.
For evaluation purposes:
For Commercial/Industrial Refrigeration without Ice Making (refer to XIII.a.i)
1.10 kW per ton, for compressors up to 5 tons capacity

1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity
0.97 kW per ton, for compressors above 50 tons capacity
For Ice Making ( refer to XIII.a.ii)
3.50 kW per ton, for compressors up to 5 tons capacity

3.25 kW per ton, for compressors above 5 tons up to 50 tons capacity
For Air Conditioning (refer to XIII.a.iii)
0.90 kW per ton, for compressors 1.2 to 5 tons capacity

0.80 kW per ton, for above 5 up to 50 tons capacity
b. Escalators and Moving Walks, funiculars and the like:
i. Escalator and moving walk, per kW or fraction thereof ………………… P 10.00

ii. Escalator and moving walks up to 20.00 Lineal meters or fraction thereof… 20.00
iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters…… 10.00
iv. Funicular, per kW or fraction thereof …….. . . . . . . .. . . . .. . . . . . . . .. . . 200.00
(a) Per lineal meter travel ……………. . . . . . . . . .... .. . .. .. … .. …… 20.00
v. Cable car, per kW or fraction thereof ……… . . . . . . . . . . . . . . . . . . . .. . . . 40.00
(a) Per lineal meter travel …………….. . . . . . . . . . . . . . . ... .. . . . . . 5.00
c Elevators, per unit:
i. Motor driven dumbwaiters …………………………....………....……….... P 600.00
10
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ii. Construction elevators for material ………………....………....………........ 2,000.00
iii. Passenger elevator …………....………....………....………....………....…… 5,000.00
iv. Freight elevators ……………………………....………....………....……….... 5,000.00
v. Car elevators ……………………………………....………....………....…… 5,000.00
d. Boilers, per kW:
i. Up to 7.5 kW …………………………………....………....………....…… P 500.00

ii. Above 7.5 kW to 22 kW ………………....………....………....……….... 700.00
iii. Above 22 kW to 37 kW…………………………....………....……….... 900.00
iv. Above 37 kW to 52 kW …………….. . ………....………....……….... 1,200.00
v. Above 52 kW to 67 kW ……………………....………....………....… 1,400.00
vi. Above 67 kW to 74 kW …………………………....………....……….... 1,600.00
vii. Every kW or fraction thereof Above 74kW ………....………....……….... 5.00
NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of the heating surface
for (1) boiler kW,
(b) Steam from this boiler used to propel any prime- mover is exempted from fees.
(c) Steam Engines/turbines/etc. propelled from geothermal source will use the same
schedule of fees above.
e. Pressurized water heaters……………………………. . . . . . . . . .. . . . .. . . . . . . P 200.00
f. Water, Sump and sewage pumps for commercial/ industrial use per kW or
fraction thereof…................................................... . . . . . . . . . . .. . . . . . .. . . ………. 60.00
g. Automatic fire sprinkler system, per sprinkler head..………....………....……….... 4.00
h. Diesel /Gasoline ICE, STEAM, Gas Turbine/ Engine, Hydro Nuclear or Solar
Generating Units and the like per kW,
i. Every kW up to 50 kW…………………………....………....………....… 25.00
ii. Above 5o kW up to 100 kW………………………....………....………. 20.00
iii. Every kW above 100 kW…………………………....………....……….... 3.00
i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial gases, per outlet …... 20.00
j. Power piping for gas/steam/etc. per lineal meter or fraction thereof or per cu. meter, or fraction
thereof which ever is higher …………………………………………………………. 4.00
k. Other internal Combustion Engines, including cranes, forklift, loaders, pumps, mixers,
compressors and the Like, not registered with the LTO, per Kw
i. Up to 50 kW………………………………………....………....………... P 10.00
ii. Above 50kW to 100 kW………………………………....………....…... 12.00
iii. Every above 100kW or fraction thereof…………....………....……….... 3.00
l. Pressure Vessels, per cu. Meter or fraction thereof………....………....……….... P 60.00
m. Other machine/equipment for commercial/industrial/ Institutional Use not elsewhere

specified, per kW or Fraction thereof………………………………………..... 60.00
n. Pneumatic tubes, Conveyors, monorails for materials handling and additional to existing
supply and/ or exhaust duct works and the like, per lineal meter
or fraction thereof…………………………………. . . . . . . . . . . . . . .. . . . ……… 10.00
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NOTE: Transfer of machine/ equipment location within a building requires a mechanical permit
and payment of fees.
B. Annual Mechanical Inspection Fees
i. Refrigeration and Ice Plant, per ton
(a) Up to 100 tons capacity ………………………....……….................. P 25.00

(b) Above 100 tons capacity ……………..………....………....……….... 20.00
(c) Above 150 tons up to 300 tons ………………....………....……….... 15.00
(d) Above 300 tons up to 500 tons ……………....………....………........ 10.00
(e) Every ton or fraction thereof above 500 tons ………....………....….. 5.00
ii. Air Conditioning Systems Window type air conditioners, per unit ……..… P 40.00
iii. Packaged or centralized air conditioning systems
(a) First 100 tons, per ton …………………………....………....………...P 25.00

(b) Above 100 tons, up to 150 tons per ton ………....………....……….... 20.00
(c) Every ton or fraction thereof above 500 tons………....………....…….. 8.00
iv. Mechanical Ventilation per unit, per KW
(a) Up to 1 kW ………………………...………....………....………....… P 10.00

(b) Above 1 kW to 7.5 kW ……………………....………....………....… 50.00
(c)Every kW above 7.5 kW ………….. ………....………....………....… 20.00
v. Escalators and Moving Walks: Funiculars and the like;
(a) Escalator and moving walks, per unit ………….………....……….... P 120.00

(b) Funiculars, per kW or fraction thereof ………. .. . ………....……….... 50.00
(c) Per lineal meter or fraction, thereof of travel………....………...……… 10.00
(d) Cable Car, per kW or fraction thereof …………....………....……….. 25.00
(e) Per lineal meter of travel ………………....………....………....………. 2.00
vi. Elevators, per unit:
(a) Passenger elevator ………………… . . . . . . . . .... .. .. . . . . .. P 500.00

(b) Freight elevators ………………….. . . . . . .. . . . . . .. . . . . . 400.00
(c) Motor driven dumbwaiters …………. . . . . .. . . . . .. . . . . . .. 50.00
(d) Construction of elevators for materials ………………. . .... 400.00
(e) Car elevators ……………………… . . . . . . . . . . .. . . . . . . .. 500.00
(f) Every landing above first five (5) Landing for all the above elevators 50.00
vii. Boilers, per unit:
(a) Up to 7.5 kW ……………………………....………....……….... P 400.00

(b) 7.5 kW up to 22 kW ………………....………....………....……. 550.00
(c) 22 kW up to 37 kW…………….………....………....……….... 600.00
(d) 37 kW up to 52 kW ……………………....………..………......... 650.00
(e) 52 kW up to 67 kW ………….………....………....………....... 800.00
(f) 67 kW up to 74 kW …………….………....………....……….... 900.00
80
(g) Every kW or fraction thereof above 74 kW …………….. …….. 4.00
viii. Pressurized Water Heaters, per unit …………....………....……….... P 120.00
ix. Automatic Fire Extinguishers, per sprinkler head …… . ………....……….... 2.00
x. Water, Sump and Sewage pumps for Buildings/structures for commercial/

Industrial purposes, per kW
(a) Up to 5 kW ………………....………....………....……….......... P 55.00

(b) Above 5 kW to 10 kW ……………....………....………....…… 90.00
(c) Every kW or fraction thereof above 10 kW ……………………… 2.00
xiv. Other Internal Combustion engines, including Cranes, Forklifts, Loaders,

Mixers, Compressors and the like,
(a) Per unit, up to 10 kW ………………………....………....……….... P 100.00
(b) Every kW above 10 kW ……………..………....………....……….... 3.00
xv. Other machineries and/or equipment for commercial/industrial/institutional

Use not elsewhere specified, per unit:
(a) Up to ½ kW ……………………....………....………....……….... P 8.00

(b) Above ½ kW up to 1 kW …………………....………....……….... 23.00
(c ) Above 1 kW up to 3 kW …………………....………....……….... 39.00
(d) Above 3 kW up to 5 kW ………………....………....………....… 55.0
(e) Above 5 kW up to 10 kW …………………....………....……….... 80.00
(f) Every kW above 10 kW or fraction thereof………....………....… 4.00
xvi. Pressure vessels, per cu. meter of fraction thereof ……………………. 40.00
xvii. Pneumatic tubes, conveyors, monorails for materials handling,

Per lineal meter or fraction thereof…..………....………....………....……….. 2.40
xviii. Testing/Calibration of pressure gauge, per unit ………………………… 24.00
(a) Each gas meter, tested, proved and sealed, per gas meter ………… 30.00
xix. Every mechanical ride inspection, etc. used in amusement centers of fairs
Such as ferries wheel, and the like, per unit ……………………………… 30.00
SECTION 119. Time of payment. - The fees imposed in this Section shall be paid to the City
Treasurer not later than seven (7) days after actual inspection has been performed.
SECTION 120. Administrative Provision - No machinery, elevator, escalator, internal
combustion engine, steam boiler, jacket kettle, generator, or other apparatus for generating or
transmitting steams for power, or using steam under pressure for heating or steaming purpose, or other
apparatus liable to endanger human life or property by explosion or subject to pressure of more than ten
(10) pounds per square inc (seventy grams per sq. centimeter) above atmosphere pressure shall be
installed within the limits of Iloilo City without the approval of the City Engineer under the conditions
prescribed in existing ordinance.
CHAPTER XIV – OCCUPANCY FEE
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SECTION 121. Occupancy Fee.11 - No building or structures shall be issued or occupied and no
change in the existing use or occupancy classification of a building or structure or portion thereof shall
be made until the Building Official has issued a Certificate of Occupancy. This Certificate of occupancy
shall be issued to the owner of the building or structure upon payment to the Office of the City Treasurer
of an Occupancy Fee in accordance with the following schedules:
Certificates of Use/Occupancy (Table II G.1 for fixed costing)
a. Division A-1 and A-2 Buildings
i. Costing up to P 150,000.00 ………………………....………....………....… P 100.00

ii. Costing more than P 150, 00.00 up to P 400,000.00 ……………………… 200.00
iii. Costing more than P 400,000.00 up to P 850,000.00 ……………………… 400.00
iv. Costing more than P 850,000.00 up to P 1,200,000.00 ………………… … 800.00
v. Every million or portion thereof in excess of P 1,200,000.00………. …….. 800.00
b. Divisions B-1 / E-1, 2, 3 / F-1 / G-1, 2,3,4,5 / H-1, 2, 3, 4 / and I-1 Buildings
i. Costing up to P 150,000.00 ……………….………....………....……….... P 200.00

ii. Costing more than P 150,000.00 up to P 400,000.00 ……………………… 400.00
iii. Costing more than P400, 000.00 up to P 850,000.00 …………………… 800.00
iv. Costing more than P 850,000.00 up to P 1,200,000.00 …………………… 1,000.00
v. Every million or portion thereof in excess of P 1,200,000.00…………… 1,000.00
c. Divisions C-1, 2/D, 2, 3 Buildings:
i. Costing up to P 150, 000.00 ………....………....………....………....…… P 150.00

ii. Costing more than P 150, 000.00 up to P 400, 000.00 ………....……….... 250.00
iii. Costing more than P400, 000.00 up to P 850, 000.00 ………....……….... 600.00
iv. Costing more than P 850, 000.00 up to P 1, 2000, 000.00………....…… 900.00
v. Every million or portion thereof in excess of P 1,200,000.00………....… 900.00
d. Division J-1 Buildings/Structures:
i. With floor area up to 20 sq. meters ………....………....………....……….... P 50.00

ii. With floor area above 20 sq. meters up to 500 sq. meters………....……….... 240.00
iii. With floor area above 500 sq. meters up to 1,000 sq. meters ………....…… 360.00
iv. With floor area above 1, 000 sq. meters up to 5, 000 sq. meters………....… 480.00
v. With floor area above 5, 000 sq. meters up to 10, 000 sq. meters……….... 2, 000.00
vi. With floor area above 10, 000 sq. meters ………....………....………....…… 2, 400.00
e. Division J-2 Structures:
i. Garage, carports, balconies, terraces, lanais and the like50% of the rate of the principal
building, of which they are accessories.
ii . Aviaries, aquariums, zoo structure and the like same rates as for Section 10.d above.
iii. Towers, such as for Radio and TV transmission, cell site, sign(ground or roof type) and
water tank supporting structures and the like in any location shall be imposed fees as follows;
(a) First 10.00 meters of height from the ground ………....………...… P 800.00
(b) Every meter or fraction thereof in excess of 10 meters ………....………. 50.00
f. Change in Use/Occupancy, per sq. meters or fraction thereof of an area affected ………. 5.00
11
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CHAPTER XV – FIRE INSPECTION FEE
SECTION 122. Imposition of Fees - Any person, natural or juridical, who shall keep or store at
his residence or his place of business or elsewhere in Iloilo City, or transport or convey over the street of
Iloilo City any flammable, explosive or highly combustible material shall first secure a permit from the
Chief of the Fire Department, to be granted after inspection of the place, or the conveyance, and upon
payment of the corresponding annual fees therefore as follows:
ARTICLE A – INFLAMMABLE LIQUIDS
1) Class 1 – Inflammable liquids with flashpoint at 20 degrees Fahrenheit or below, such as gasoline,
ether, carbon. bisulphide, naphtha, bensol (bensone) collodion, and acetone:
License Fees
4,000 gallons and below ...………....………....………....………....……….... P 200.00
Over 4,000 gallons to 8,000 gallons …....………....………....……….... 345.00
Over 8,000 gallons to 20,000 gallons………....………....………....………. 690.00
Over 20,000 gallons to 50,000 gallons………....………....………....………. 1,840.00
Over 50,000 gallons to 200,000 gallons ………....………....………....………. 2,875.00
Over 500,000 gallons to 1,500,000.00 gallons ………....………....………....… 5,175.00
Over 2,500,000 gallons to ………....………....………....………....………....……… 9,200.00
2) Class II – Inflammable liquids with flashpoint at above 20 degrees Fahrenheit and below 70
degrees Fahrenheit such as alcohol, amyl acetate, tutuel, ethyl acetate:
License Fees
1,500 gallons and below …....………....………....………....………....……….... P 200.00

Over 1,500 gallons to 5,000 gallons………....………....………....…… 575.00
Over 5,000 gallons to 25,000 gallons………....………....………....… 862.00
Over 50,000 gallons ………....………....………....………....………....……… 1,725.00
3) Class III – Inflammable liquids with flashpoint at 70 degrees Fahrenheit and below 200 degrees
Fahrenheit such as kerosene, turpentine, thinner, prepaid paint, varnish and cleaning solvent, polishing
liquids, diesel oil, fuel oil:
License Fees
5, 000 gallons and below ………….....………....………....………....……….... P 250.00

Over 100,000 gallons to 500,000 gallons………....………....………....… 1,955.00
Over 500,000 gallons to 900,000 gallons………....………....………....… 3.335.00
Over 900, 00 gallons to………....………....………....………....……….... 3,680.00
“Flashpoint. – for the purpose of this Ordinance shall mean the temperature at which the liquid gives
off vapor sufficient enough to form an ignitable mixture with the air near the surface of the liquid or
within the vessel used.
ARTICLE B – INLAMMABLE GASES
83
Acetylene, hydrogen, coal gas and other inflammable materials in gasoline forms, including
liquefied petroleum gas and other compressed gases:
Quantity License Fee
2,000 gallons (water capacity) and below…....………....………....………....………. P 200.00

Over 2,000 gallons (water capacity) to 10,000 gallons (water capacity) ……….... P 575.00
Over 10,000 gallons (water capacity) to 50,000 gallons (water capacity) ……….... P 1,150.00
Over 50,000 gallons (water capacity) to 100,000 gallons (water capacity) ……….... P 1,725.00
Over 100,000 gallons (water capacity) to ………....………....………....………....……… P 2,300.00
ARTICLE C – INFLAMMABLE SOLIDS
1, 000 kilos Calcium Carbide and below …....………....………....………....………. P 100.00

1, 000 to 5, 000 kilos Calcium Carbide………....………....………....………....………. 230.00
Pyroxylin (nitrocellulose films and celluloid) below 1, 000 kilos ………....……….... 200.00
Pyroxylin (nitrocellulose film and celluloid over 1,000 kilos to 3,000 kilos………....… 345.00
Pyroxylin (nitrocellulose film and celluloid over 5,000 kilos to 16,000 kilos……….... 575.00
Pyroxylin (nitrocellulose film and celluloid over 10,000 kilos ………....………....…… 1,150.00
ARTICLE D – COMBUSTIBLE SOLIDS
100 kilos and below ……………………………..………....………....………....…… P 25.00

Matches from 100 kilos and not more than 500 kilos………....………....………....… 115.00
Matches from 500 kilos and not more than 1000 kilos………....………....……….... 230.00
Matches from 1000 kilos and not more than 5000 kilos………....………....……….... 460.00
Matches over 5,000 kilos ………....………....………....………....………....………....… 690.00
“Nitrate, phosphorous, bromine, sodium, ferric acid and other hazardous chemicals, of similar
inflammable explosive, corrosive, oxidizing or lachrymatory properties:
1, 000 kilos and below …....………....………....………....………....……….... P 200.00

1, 000 kilos but not over 5,000 kilos………....………....………....………....… 460.00
Quantity from 5,000 kilos………....………....………....………....………....………....… 690.00
“Shredded, Combustible materials such as works shavings (Kusot), excelsior, sawdust, kapok, straw,
hay, combustible loose fibers, such as cotton waste (estopa) sisal, sakum, and other similar combustible
shavings and fine materials:
1, 000 kilos and below …....………....………....………....………....……….... P 100.00

Bulk storage from 1000 cu. ft. but not exceeding 2,500 cu ft. ………....……….... 172.00
Bulk storage over 2,500 cu. ft. ………....………....………....………....………....……….... 230.00
Tar, rixin, waxes, copra, rubber, cork, bituminous coal, and similar combustible materials:
Quantity over 50 kilos but more than 1,000 kilos ………....………....………....……….. P 100.00
Quantity over 1000 kilos but more than 5000 kilos………....………....………....……….... 230.00
In determining the quantity of combustible or explosive substances stored in a particular premise

or establishment, each specific combustible or explosive substance, and not aggregate of all the different
combustible or explosive substances found in said premise or establishment, shall be measured or
weighed separately as the case maybe: PROVIDED, that the Chief of the Fire Department and the
84
Mayor’s duly authorized representative, shall have the supervision of the location and manner of storing
the aforementioned quantities of combustible materials which are herein enumerated.
The Chief of the Fire Department and the duly authorized representative of the Mayor shall have
the power to enter and make inspection, from time to time and during reasonable hours of the day,
whenever they make deem it necessary to make, of buildings property, or establishments required to be
licensed under this section. The determination of fire hazard characteristics and the regulation for the
storage, handling, and use of inflammable liquids, combustible materials and explosive substances shall
be in accordance with standards and regulations as the Chief of the Fire Department, and the City
Engineer may prescribe, which shall be in conformity with the generally accepted good practice and
standards: PROVIDED, that any storage of inflammable materials combustible; or explosive done in
conformity with the standards of the National Board of Fire Underwriters and the National Fire
Protection Association, both of the United States, shall be prima facie deemed to have done in
conformity with the generally recognized practice and standards. The Chief of the Fire Department, and
the Mayor’s duly authorized representative, shall report all violations of this ordinance and make such
recommendations in regards thereto as he shall deem proper to the Mayor.
All natural or juridical persons who are engaged in any business or trade in the City of Iloilo who
are securing business permits from the City of Iloilo, all persons or juridical entities who are engaged in
the construction of buildings in the City of Iloilo who are securing building permits, electrical permits,
occupancy permits from the Office of the City Engineer and also those who are applying for
reconnection of electrical power from the Panay Electric Company shall pay to the Office of the City
Treasurer the following fees which shall be collected for the purpose of procurement of technical
capabilities including equipment and maintenance of the same, as well as other operational expenses
vital to their functions and also for the improvement and streamlining of this particular service of the
Iloilo City Fire Station and for the purpose of this ordinance:12
A. For procurement of Business Permit – A fire inspection fee of Two Hundred Pesos (P200.00) or an
amount equal to the Ten Percent (10%) of the fees collected under the Fire Code, whichever is
higher.
B. For procurement of Building Permit – A fire inspection fee of Two Hundred Pesos (P200.00) or
equal to that computed by the local building officials of the Fire Code Fee Charge, whichever is
higher.
C. For procurement of Occupancy Permit – A fire inspection fee of Two Hundred Pesos (P200.00) or
equal to that computed by the City Building Officials of the Fire Code Fee Charge, whichever is
higher.
D. For procurement of Electrical Permit – A fire inspection fee of Fifty Pesos (P50.00) or equal to
that computed by the concerned City Official of the Fire Code Fee Charge, whichever is higher.
E. For procurement of Reconnection Permit – A fire inspection fee of Fifty Pesos (P50.00)
12
Amending Local Tax Ord. No. 2002-01
85
The above mentioned “Fire Inspection shall collected by and paid at the City Treasurer for the
purpose of procurement of technical capabilities including equipment an maintenance of the same, as
well in other operational expenses vital to their functions and also for the improvement and streamlining
of this particular service of the Iloilo City Fire Station and for the purpose of this Ordinance. (TO No.
2004-001)
The above-mentioned Fire Inspection Fee shall be deposited as fifty percent (50%) Trust Fund
for the exclusive purposes set forth in this ordinance and fifty percent 50% for the General Fund.
SECTION 123. Penalty-Revocation of License – Any person who shall violate any of the
provisions of this Chapter shall upon conviction be punished with a fine of not more than two hundred
pesos (P200.00) or imprisonment not exceeding six (6) months, or both such fines and imprisonment, in
the direction of the court. In addition thereto, any license granted to the person so violating the same
may be revoked.
SECTION 124. License – No person shall keep or store at his place of business or elsewhere in
the City of Iloilo any explosive, inflammable or combustible materials in the quantities mentioned in the
preceding paragraph without first having obtained a license therefore: PROVIDED, that no license for
the possession or store of gunpowder, dynamite or explosive, blasting supplies or ingredients thereof,
shall be issued hereunder without a special permit therefore being first obtained from the Regional
Commander of the Philippine National Police.
CHAPTER XVI – EXCAVATION PERMIT FEE AND RESTORATION FEE
SECTION 125. Imposition of Fee -
RESTORATION FEE :13

There is hereby imposed a restoration fee for the damage caused by the excavation and digging
and excavation of any existing national, city and barangay road with the City of Iloilo.
SCHEDULE OF PAYMENT FOR RESTORATION
1. For Concrete Pavement:
A. 0.23 M. thickness sq.m.or fraction thereof ………....………....……….... P1, 688.75/sq. m.

B. 0.23 M. thickness and 0.10 m. width/LN.M. or fraction thereof………....… P 168.88/LN.M.
2. For Concrete Pavement
13
Reg. Ordinance No. 2006-050
86
A. 0.15 M. thickness sq.m.or fraction thereof………....………....……….... P1,373.65/sq. m.
B. 0.05 M. thickness and 0.10 m. width/LN.M. or fraction thereof………....… P 137.37/LN.M.
3. Asphalt Pavement
A. 0.05 M. thickness sq.m.or fraction thereof………....………....……….... P1,390.75/sq. m.

B. 0.05 M. thickness and 0.10 m. width/LN.M. or fraction thereof………....…P 139.00/LN.M.
4. Sidewalk, Curve and Gutter
A. 0.10 M. thickness sq.m.or fraction thereof…………. ..………....……….... P1,216.10/sq. m.

B. 0.10 M. thickness and 0.10 M width/LN.M. or fraction thereof… ……....… P 121.61/LN.M.
5. Macadam Pavement:
A. Macadam Pavement/ sq.m.or fraction thereof.………....……….....………....P 830.50/sq. m.

B. Macadam Pavement/LN.M. or fraction thereof………....……….......……….P 83.05/LN.M.
6. Ordinary Earth/Gravel/sq. m. or a fraction thereof………....………......………....P 360.00/sq.m.
7. Opening of Manhole or fraction thereof………....………....……….....……….... P 360.00/unit

8. Excavation Fee/sq. or a fraction thereof………....………....………....…………..P 360.00/sq.m.r
9. Excavation Fee/LN.M. (.10m width) or a fraction thereof ………....……….........P 5.00/LN.M.
CHAPTER XVII – SUBDIVISION INSPECTION AND VERIFICATION FEES
SECTION 126. Imposition of Fees – Every subdivision owner or his authorized representative
shall pay the following fees for the verification and inspection of proposed subdivision in Iloilo City by
the City Engineer or his duly authorized representative, in accordance with existing law or ordinances:
1. for complex subdivision
(a) For the first five (5) hectares or fraction thereof - - - - - - - - - - - P 150.00/ha.
(b) For every hectare or fraction thereof in excess of five (5) hectares – 75.00/ha.
2. for simple subdivision:

(a) For one (1) hectare or less - - - - - - - - - - - - - - - - - - - - - -- - - -P 30.00/ha.
(b) For every hectare or fraction thereof in excess of one (1) hectare 20.00/ha.
If upon inspection and verification, the City Engineer finds that the subdivision is of higher area
than what was reported as its area upon payment of the fees, the applicant shall pay the fees
corresponding to the area difference and the official receipt therefore shall be presented to the City
Engineer before any final action is taken on the application.
SECTION 127. Time of Payment – The fees imposed in this Section shall be paid by the
subdivision owner or his representative to the City Treasurer before the inspection or verification is
conducted by the City Engineer or his duly authorized representative.
CHAPTER XVIII – QUARRYING ADOBE STONE, CLAY OR FILLING

MATERIALS PERMIT FEE
87
SECTION 128. Filing of Application – Any person, association, firm, corporation or
partnership desiring to quarry adobe stone, clay or filling materials within the City of Iloilo shall file an
application for a permit with the City Engineer subject to the approval of the City Mayor. The
application shall be filed with the Office of the City Engineer together with an authorization made by the
lot owner or his authorized representative(s), who shall set forth the description of the land where the
quarrying shall be done, giving the lot, and block numbers and other information by which the lot may
be readily located or identified; the dimension and depth of the proposed excavation, and the purpose of
such excavation work.
SECTION 129. Imposition of Fees - Any person, association, partnership, firm or corporation
who shall quarry or cause to be quarried adobe stone, clay or filling materials on any lot or lots within
Iloilo City shall first post a bond and pay the permit fees enumerated hereunder to the City Treasurer,
before a permit thereof is issued by the City Engineer.
a) For quarrying with an excavation that does not extend below the street nearest the lot
or lots involved by one (1) foot above the grade level, if the nearest is asphalted, or
two (2) feet above the grade level, if the nearest is not asphalted:
1) Cash Performance Bond per cubic or a fractional part thereof - - - - - - - - P 20.00
2) Permit Fee
Line and Grade and Inspection Fee - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
Per cubic meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.20
b) For quarrying with an excavation that extend below the street nearest the lot or lots
involved by one (1) foot above the grade level, if the nearest is not asphalted:
1) Cash Performance Bond:
Per Cubic Meter - - - - - - - - - - - - - - - - - P 40.00
2) Permit Fee:
Per Cubic Meter - - - - - - - - - - - - - - - - -- - 0.40
c) The bond shall be withdrawn upon certification by the City Engineer that the hollow
caused by the excavation work has been refilled with the approved filling materials to the
level required by the City Engineer or to the former level of the lot excavated; otherwise
the bond shall be forfeited in favor of the City.
CHAPTER XIX – ANTI-POLLUTION CONTROL CHARGES
SECTION 130. Authority or permit required. - All factories, firms or industrial establishments,
before issuance of the corresponding license and permit required in this Code, shall submit for approval
to the City Engineer the pertinent plans and specifications of their pollution control, structures or
measures. The City Engineer shall act in consultation with the National Pollution Control Commission,
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and shall issue authority to construct, certificate of registration or permit to operate to the effect that the
establishment concerned have made provisions for the constructions or measures for their factory plant,
and/or establishment as the case may be. Such authority to construct and /or certificate of authority
issued shall be required in the application for permit and license to operate the business or industry.
SECTION 131. - Any article, machine, equipment, device or contrivance or installation, be

registered first with the City Engineer’s Office and written permit for the construction and/or operation
shall first be obtained from the said office. Such permit shall be displayed, or firmly affixed, upon the
article, machine or equipment device or contrivance in such manner as to be clearly visible and
accessible.
For the purpose of the preceding paragraph, all commercial and industrial establishments in
Iloilo City which shall register with the City Engineer’s Office shall pay a registration fee of fifty pesos
(P 50.00) per annum. For the issuance of the annual fees shall be paid to the City Treasurer.
a) Vol. of liquid wastes, gallons per day:
Up to 5,000 maximum ………....………....………....………....………....………. P 25.00

5001 to 10,000 maximum………....………....………....………....………....………....…30.00
10,001 to 25, 000 maximum………....………....………....………....………....……….. 50.00
25, 001 to 100, 000 maximum………....………....………....………....………....…… 100.00
100, 001 to 1, 000, 000 maximum………....………....………....………....………....… 150.00
Over 1, 000, 000………....………....………....………....………....………....……….. 200.00
b) Volume collector washer, scrubbers, bag-filters or similar equipment capacity, cubic feet:
Up to 500 maximum………....………....………....………....………....……….... P 25.00

501 to 1, 000 maximum………....………....………....………....………....………....… 50.00
1, 001 to 2, 500 maximum ………....………....………....………....………....……….... 75.00
2, 501 to 10, 000 maximum………....………....………....………....………....……….. 100.00
10, 000 to 20, 000 maximum………....………....………....………....………....………. 150.00
Over 50, 000………....………....………....………....………....………....………....… 200.00
c) Furnace including that of steam boilers

(Fee according to size or hourly fuel consumption whichever is higher.)
Grate Surface Pound of Coal Gallons of Oil
Up to 2 sq. ft. 30 3 ……….... P 25.00

2.1 to 5 sq. ft. 31 to 75 3.1 to 7.5 ……….... 35.00
5.1 to 10 sq. ft. 76 to 150 7.6 to 15 ……….... 50.00
10.1 to 20 sq. ft. 151 to 300 16 to 30 ……….... 75.00
20.1 to 40 sq. ft. 301 to 600 31 to 60 ……….... 100.00
40.1 to 80 sq. ft. 601 to 1, 200 61 to 120 ……….... 150.00
80.1 to 140 sq. ft. 1, 201 to 2, 000 121 to 210 ……….... 175.00
140.1 to 200 sq. ft. 2, 001 to 3, 000 221 to 300 ……….... 200.00
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Over 200 sq. ft. Over 3, 000 Over 300 ……….... 250.00
d) Smoke oven, tar, kettle, asphalt kettle, bake oven, coffee roaster, varnish kettle.
(Fee according to grate surface or fuel consumption for charges sees “Furnace other than boiler
furnace above”.)
e) Incinerators:
( Fee according to cross sectional area of primary combustion chamber)
Gross sectional area sq. ft. Fee
Up to 5.00 ………....………....………....………....………....……….... P 25.00

5.10 to 10.00………....………....………....………....………....……… 30.00
10.01 to 15.00………....………....………....………....………....…….. 40.00
15.01 to 20.00………....………....………....………....………....…….. 50.00
20.01 to 25.00 ………....………....………....………....………....……. 60.00
25.01 to 30.00………....………....………....………....………....……….... 75.00
Over 30…………....………....………....………....………....………………100.00
f) Boiler furnace rebuilding or charging boiler furnace involving addition of fly as control
equipments …....………....………....…………....………....………....……… P 25.00
SECTION 132. Supervision and Control - For purposes of supervision and control, the City
Engineers Office shall take charge of the implementation of the above provisions.
CHAPTER XX – PARKING FEES
SECTION 133. Parking Fees -
(a) Night Parking. – For using street, side walk or public place in front of their houses or in
places of business as their garage or parking space during night time:
1) For cars and jeepneys per quarter or fraction thereof …....……….... P 350.00
2) For buses and trucks per quarter…....………....………....………….... 500.00
3) For container vans / travel per night or fraction thereof …....……….... 50.00
Stickers shall be issued by the City Treasurer to vehicle upon payment of the above-mentioned
Night Parking Fees.
Vehicle found night parking without stickers shall be impounded and kept in the City Motor
Pool at the expense of the owner.
b) Day Parking Fee – For all owners/ drivers of private motor vehicle using designated
parking area of the PNP as parking places between the hour of 7:00 o’ clock in the morning
to 5:00 o’ clock in the afternoon shall pay the following fees:
1) For cars and jeepneys per hour or fraction thereof …....………....… P 5.00
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2) For all container vans/ trailers per hour or fraction thereof…....……….. 5.00
3) For buses and trucks per hour or fraction thereof…....………....……….. 5.00
The Office of the City Treasurer shall assign collectors for the purpose of collecting day private
motor vehicle and shall be responsible for the issuance of official receipts or cash ticket for such
payment.
CHAPTER XXI – RENTALS FOR LAND AND/OR BUILDING OWNED OR

ACQUIRED BY THE CITY
SECTION 134. - The City Mayor and the City Treasurer shall have the authority to lease or rent
to interested parties on a yearly basis, subject to renewals, lands and/or buildings and on an hourly bases
owned or acquired by the City of Iloilo and the rates of the rental shall be as follows:
A. For properties in the City Proper:
1. Commercial lands - sq. m. / month …....………....………....……… P 30.00

2. Commercial buildings sq. m. / month…....………....………....……… 40.00
3. Residential lands - sq. m. / month …....………....………....……… 10.00
4. Residential buildings – sq. m. / month …....………....………....……… 15.00
B. For properties in district of Molo, Jaro, Arevalo and Mandurriao

1. Commercial lands - sq. m. / month …....………....………....……… P 15.00
2. Commercial buildings sq. m. / month …....………....………....……… 30.00
3. Residential lands - sq. m. / month …....………....………....……… 2.00
4. Residential buildings – sq. m. / month …....………....………....……… 10.00
C. For the use of Freedom Grandstand14

1. First 4 hours during daytime…....………....………....…………....………....………. P 500.00
Additional charge per hour for every hour thereafter after 6:00 p.m. …....……….... 200.00
2. First two (2) hours starting 6:00 p.m. …....………....………....…………....……….. 1,000.00
Additional charge per hour for every hour thereafter…....………....………....……… 500.00
SECTION 135. Monthly Rentals - The monthly rental shall be paid in the Office of the
Treasurer within the first fifteen (15) days of the month of the lessor. Provided, however, that a deposit
shall be made by the lessee equivalent to two (2) months rental immediately upon approval and
execution of the contract of lease which deposit shall be returned upon expiration of the lease contract.
Failure to pay the rentals due and payable within the period herein shall subject the lessee to a twenty-
five percent (25%) surcharge plus interest at the rate of two percent (2%) per month of delinquency of
the unpaid rental until the amount is fully paid. Non-payment of the rental for at least two (2)
consecutive months shall be a sufficient ground for the ejectment of the lessee or cancellation of his
contract of lease in addition to the surcharge and interest herein provided.
CHAPTER XXII – OTHER FEES AND CHARGES
14
Amending Tax Ord. 145 dated Feb. 24, 1988
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SECTION 136. Fees and Charges - The City of Iloilo shall collect the following fees and
charges:
A. Cart and sledge registration fee, per annum ....………....………....……… P 50.00
B. Circus or menagerie parades, and other parades using banners, float or musical instrument,
except civil and military parades and religious procession:
a. Local…....………....………....…………....………....………....…………....… 150.00/day
b. Foreign…....………....………....…………....………....………....……… 250.00/ day
C. Civil Registry Fees:
C.1 Marriage Fees (Application of License)
C.1.1 If both parties are resident of Iloilo City…....………....……….... P 50.00

C.1.2 If any of the parties is a resident of Iloilo City …....………....……… 75.00
C.1.3If the other party is a foreign National…....………....………....…… … 100.00
C.2. Issuance of Marriage License…....………....………....…………....………....…… 50.00

C.3 Solemnization Fee (City Mayor) …....………....………....…………....……….... 100.00
C.4 Pre Marriage Counseling …....………....………....…………....………....………. 100.00
C.5 Reconstructed/Late Registration of Certificate of Marriage…....………....………. 100.00
C.6 Birth Registration Fees:
C.6.1 Legitimation and Supplemental Report… ………....………....……P 100.00

C.6.2 RA 9255 Fees and Acknowledgement ...………....………....……… 100.00
C.6.3.1. From 31 days to one (1) year from date of event…....………....… 50.00
C.6.3.2 From 1 year and 1 day to 2 years…....………....………....……… 100.00
C.6.3.3 From 2 years and 1 day to 4 years…....………....………....……… 150.00
C6.3.4 At least 4 years and 1 day …....………....………....…………....… 200.00
C.7. Late registration of Death …....………....………....…………....………....………. 100.00

C.8 Registration Fee of any Court Order(Adoption,
Correction of Entry, Annulment, etc) …....………....………....…………....……… 150.00
C.9 Fee for Issuance of any Certification or Certified Transcription/true copy from
original copy on file…....………....………....…………....………....………....… 100.00
C.10 Issuance of parental consent/advice (either
Party will get married outside of Iloilo City) …....………....………....…………....… 50.00
C.11 Registration of Naturalization Pre-nuptial Agreement/aliases…....………....………. 10.00
The civil registrar may issue certified copies of documents free of charge for official use at the
request of a competent court or other government agency. The issuance of certified copies of birth
certificates of children reaching school age when such certificates are required for admission to the
primary grades of the public schools shall be considered official and given free of charge.
D) SECRETARY FEES:
1. For every page of document, (not including the certificate and notation) …....… P 50.00
2. For the copy to be furnished is in printed form, in whole or in part,
for each page (double fee if there are two pages in a sheet) …....………....………. 50.00
3 For each certification of correctness (with seal of office) written on the copy
or attached thereto…....………....………....…………....………....………....……… 50.00
4. For copies furnished other bureaus, offices and branches of the government for
official business (except those copies required by the court at the request of
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litigants, in which case charges should be made in accordance with the above
schedule) …....………....………....…………....………....………....…………... Free
5. For certifying the official act of City Judge Or other certificate (judicial) with seal…. 50.00
6. For certified copies of any paper, record, decree judgment or entry to demand and
receive a copy ( in connection with judicial proceedings) …....………....………... 50.00
7. Xerox of any other copy produced by copying machine, per page …....………....…… 20.00
8. Photo copy, per page …....………....………....…………....………....………....…… 40.00
9. For certified true copy or certified machine copy of any assessment
record per page…....………....………....…………....………....………....……… 100.00
10. For copy of declaration of real property value/Tax Declaration….......………....……100.00
11. For certification fee for any assessment record…....………....………....…………… 100.00
12. For tracing paper or blue or white for a copy of 100 square centimeter or less
plus fifty centavos per square centimeter in excess thereof…....………....……….... 40.00
13. Prosecutors Clearance Fee …....………....………....…………....………....……….... 50.00
14. For employment, scholarship, study grants and other purposes
not hereunder specified…....………....………....…………....………....………....… 50.00
15. Certified true copy/machine copy of Building, Sanitary, Electrical
and Mechanical Permits…....………....………....…………....………....……….... 100.00
16. For copy of Building Plans…....………....………....…………....………....……….. 100.00
17. Certification fee on documents/ requested…....………....………....…………....…… 100.00
18. Inspection Fee Road Right of Way…....………....………....…………....………....…200.00
19. For copy of Tax Map per lot (standard size 21.6 x 33 cm.) …....………....……….. 150.00
Additional charge in excess of standard Size per sq. cm. …....………....……….... 30.00
20. Inspection fee per Real Property Unit …....………....………....…………....……… 200.00
Any person, natural or juridical, desiring to obtain any information, record or document
regarding real property of a person or entity from the Office of the City Assessor shall first pay a
verification fee of Twenty Pesos (P 20.00) per Real Property Unit (RPU), but in no case shall the fee
be less than Sixty Pesos (P 60.00) nor exceed Five Hundred Pesos (P 500.00), regardless of the
number of RPUs to be verified; Provided, however, that the agencies of the National and Local
Government or their authorized representative engaged in revenue generation or administration of
justice shall be exempted. Provided further, that those urban poor who applied for socialized housing
under Republic Act 7279 shall likewise be given exemption from payment of certification and
verification fee upon presentation of the certification that they are considered urban poor under
Section 2 of this Ordinance. (TO No. 2009-031)
Provided further that any senior citizen applying for the issuance of real property clearance as
a requirement for the issuance of his/her senior citizen identification card be exempted from payment
of certification and verification fees. (TO No. 00-001)
21. A certification fee/certified true copy of P100.00 shall be paid by the person requesting or to be
issued by the City Treasurer of the following documents but not limited to:
1. Certificate of Sale
2. Certificate of Redemption
3. Final Deed to purchaser
4. Certificate of lifting
E. POLICE CLEARANCE
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1. For firearms permit application…....………....………....…………....…… P 100.00
2. For change of name…....………....………....…………....………....………... .…100.00
3. For passport or Visa application …....………....………....…………....………. 150.00
4. For passport or Visa application for research scholarship and study grant abroad 50.00
5. For application for Filipino citizenship…....………....………....…………....… 500.00
6. Mayor’s clearance per certificate issued…....………....………....…………....… .100.00
7. Police Clearance Fee (regardless of certification issued) . . . . . . . . . . . . . . . . . . . 100.00
Fifty percent (50%) of the said fee shall accrue to the General Fund of the city, while the other
fifty percent (50%) to the procurement of technical capabilities including equipment and maintenance of
the same, for the improvement and stream-lining of this particular service of the Iloilo City Police Office
and for the purpose of this ordinance. (TO No. 2002-158)
F. CEMETERY FEES:
f.1 For each mausoleo, for the first three years …....………....………....…… P 100.00
For every three years thereafter…....………....………....…………............. 50.00
f.2 For each niche, for the first three years …....………....………....…………. 100.00
For every year thereafter …....………....………....…………....………....… 50.00
Provided that Private Cemetery standing on government lot will also be charge with the above
fees.
a. Burial permit fee…....………....………....…………....………....……….... P 20.00
b. Fee for exhumation of cadaver …....………....………....…………....……….... 20.00
c. Fee for transfer/removal of cadaver…....………....………....…………....…… 20.00
G. ANIMAL FEES:
a. Dog license fee, per annum…......……....………....…………....………....……… 10.00

b. Canine registration fee…....………....………....…………....………....……….... 20.00
c. Poundage fee…....………....………....…………....………....………....……… 20.00
H. TRICYCLE and TRISIKAD REGULATORY FEES:
a. Franchise Fee for tricycle:

1. For the first five (5) units…....………....………....…..………....…… 350.00
2. For each additional unit…....………....………....…….……....…… 100.00
b. Cost of plates:
For trisikad / tricycles …....………....………....………….....……….... 100.00
For bicycle and other carts …....………....………....……….…....…… … 50.00
c) Registration of motor vehicle such as rollers, trolleys cars, street-sweepers, sprinklers,
lawnmowers, bulldozer, graders, fork-lifts, amphibians trucks and cranes if not used
on public roads, vehicles which run only on rails or tracks, and tractors, trailers, and
traction engines of all kinds used exclusively for agricultural purposes, tricycle and
trisicad ……………………………………………………………….…... 100.00
d) Tricycle, trisicad and bicycle permit fee per annum ...………....…............... 50.00
e) License Fee for tricycle and trisicad drivers ….………....………....…… 75.00
f) Photographic service fee (Police department) …....………....………....…. 25.00
g) Stickers Fee, per annum….... …....………....…………....………....… 100.00
h) Towage and impounding fee, for the first twenty-four (24) hours ………… 200.00
Everyday thereafter …....………....………....…………....………....………. 50.00
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All TPU trucks, bus, jeepneys, or AC vehicles, PU, Taxi and garage vehicles plying exclusively
within the City limit authorized in their certificate of public convenience or delivery trucks or vans shall
provide itself for identification purposes with sticker certificate to be issued by the Office of the City
Mayor, which certificate should be placed or attached more or less permanently visible at all times at the
inner upper right hand corner of their windshield
I. SHIPPING and INSPECTION FEE:
a. fighting cock …....………....………....……………....………....………....…… P 50.00
Shippers of fighting cocks in the City of Iloilo Required to obtain clearance for shipment from
the Office of the City Treasurer for every shipment to be made through the airport, seaport, and bus
Terminals of Iloilo City.
b. Fish and Aquatic product…....………....………....……………....……… P 50.00/100 kls.
c. Large cock and swine/hog and other livestock…....………....………....…… P 50.00/100 kls
J. MAYORS PERMIT FEE ON BILLBOARDS, SIGN BOARDS, STREAMERS AND OTHER

ADVERTISEMENT:
1. Billboards or signboards for advertisement of business, per square meter or

fraction thereof:
Single Face…....………....………....……………....………....……….... P 30. 00/ sq. mtr
Double face…....………....………....……………....………....………....… 60. 00/ sq. mtr
2. Billboards or sign for professionals per fraction thereof…....……….... P 25. 00/sq. mtr.
3. Billboards, sign or advertisement for business and profession painted on any

building or any building or structure or otherwise separated or detached there
from, per square meter or fraction thereof…....………....………....……... P 25. 00/sq.mtr.
4 . Advertisement for business or profession by means of slides in movies payable
by owners of movie houses…....………....………....……………....……… P 250.00 /sq. mtr
5. Advertisement by means of placards per square meter
or fraction thereof…....………....………....……………....………....……… P 25.00 /sq. mtr.
In addition to the fees provided above under Items (1) to (5) inclusive, for the use of electric or
neon lights in billboards per square meter or fraction thereof …....………....………. P 50.00
6. Mass Display of Signs:
Quarter or Fraction Thereof Amount of Tax Per sq/ mtr.
From 100 to 250 display signs....………....………....… P 800. 00

From 251 to 500 display signs....………....………....… 1, 000.00
From 501 to 750 display signs ....………....………....… 1, 500.00
From 751 to 1, 000 display signs ....………....………....… 2, 000.00
1, 000 or more display signs....………....………....… 2, 250.00
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7. Advertisement by means of vehicles, balloons, kites, etc.;
per day or fraction ....………....……….......………....…… P 60.00

per week or fraction....………....………..……....………....… 90.00
per month or fraction....………....… ………....………....… 120.00
8. For each STREAMER 15- - - - - - - - - - - - - P 100.00
The permit issued shall be valid only for 15 days after which it shall automatically expire.
The permit number, date of issuance and the name of the applicant shall be printed on the
right lower portion of all streamers. Any streamer without the said date printed on the right lower
portion shall be removed.
It shall be the obligation and sole responsibility of the individual or entity which secured the
permit to remove or cause the removal of said streamer after the expiration of the permit as provided
herein. The permit issued shall be subjected to this condition.
Any person who violates any provision of this code shall be punished with a fine of One
Thousand Pesos (P1,000.00) or an imprisonment of two (2) months, or both, at the discretion of the
court.
K. BUSINESS REGISTRATION AND REGULATORY FEE:
a. Registration fees on any business payable upon issuance of Mayor’s Permit - P 100.00
b. Business Tax Registration Plate
All business/commercial establishments and occupational undertakings are hereby required to

register and secure a Business Registration Plate after a Business Permit is obtained and paid from the
Office of the City Treasurer, before the start of any business operation or undertaking based on the
following schedule of assessment of payments thereof:
b.1 Hotels, Motels, Night/Day Clubs, Super Clubs

Music Lounges, Sing Along, Beer Houses,
Cocktail Lounges, Steam Bath, Sauna Bath,
Massage Parlors and other similar
establishments - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 2,000.00
b.2 Banks and other Financial Institutions
( Lending Investors, Insurance Companies,
Pawnshops, etc.) Institutions of Learning
(Universities, Colleges, etc.) Private Hospitals
and Medical Clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1,500.00
b.3 Manufacturers/Producers, Real Estate
Developers/Lessors, Boarding/Lodging
Houses, Dormitories, Theater and Cinema
Houses, Shopping Centers, Convenience
Stores, Food Chain Restaurants, Gasoline
Stations, Travel Agencies, Security Agencies,
Recruitment/Manning/Promotion Agencies
and the like - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00
b.4 Importers/Exporters, Distributors, Dealers,
Wholesalers/ Retailers, Professional
15
Amending Reg. Ord. 96-028 dated April 3, 1996
96
Undertakings, Contractors ( Barber Shops,
Beauty Parlors, Dress Shops, Dry Cleaning,
General Building Contractors, Brokerage,
Forwarders, Truckings, etc. ) Computer
Rentals, Billiard Halls, Funeral Parlors,
Junk Shop, Parking Lots, Warehouses
and the likes - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - --P 500.00
b.5 Sari-sari Stores, Carinderia, Fast-food,
Refreshment Parlors and all other
Business Establishments and
Occupational Undertakings not otherwise
included in the preceding paragraphs - - - - - - - - - - - -- - - - - - - - - - - - - P 300.00
Period of Usage – The Business Registration Plate shall be valid for a period of Five (5) years,
replaceable thereafter, upon payment of the assessment but shall be renewed yearly with a printed sticker
bearing the current year of issuance visibly indicated and attached to the Business Registration Plate.
The cost and regulatory expenses of which the amount of SIXTY PESOS (P60.00) shall be chargeable to
the entities/enterprises concerned.
b.6 Retirement Fee for Business - - - - - -- -- - - - - - - - - - - - - - - - - - -- - P 200.00
L. OTHER FEES NOT SPECIFICALLY MENTIONED

ABOVE - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -- - P 100.00
BOOK III
REAL PROPERTY TAX
CHAPTER I - IMPOSITION OF REAL PROPERTY TAX
SECTION 137. Imposition of Tax - There is hereby imposed annually an ad valorem tax of
ONE AND ONE-HALF PERCENT (1.5%) on the assessed value of lands located in the City of Iloilo.
There is hereby imposed annually a basic real property tax of TWO PERCENT (2%) on the
assessed value of all buildings, machineries and other improvements thereon located in the City of
Iloilo. Provided, however, in the case of new commercial or industrial building costing Thirty Million
Pesos (P 30,000,000.00) or more, the rate of levy shall be as follows:
a. During the first year of the effectivity of the tax declaration of such building the rate shall be
zero (0) percent;
b. For the second year – fifty (50%) of two percent (2%);
c. For the third year – seventy-five percent (75%) of two (2%) percent;
d. For the fourth year – two percent (2%)
“The cost mentioned herein shall refer to the declared cost per submitted occupancy certificate or
cost findings of the City Assessor whichever is higher.”(TO No. 2011-048)
97
SECTION 138. Exemption - The following shall be exempted from the payment of real
property tax:
(a) All real property owned by the Republic of the Philippines or any of its political subdivisions,
except real property of the Republic of the Philippines and those of constitutionally declared
political subdivisions such as barangays, cities, provinces and municipalities which are owned in a
patrimonial or private character, the beneficial use of which has been granted, for consideration or
otherwise, to taxable person;
(b) All charitable institutions, churches, parsonages or convents appurtenant thereto, including
mosques, nonprofit or religious cemeteries and all lands, buildings and improvements which are
actually, directly and exclusively used for religious, charitable or educational purposes;
(c) All machineries and equipment that are actually, directly and exclusively used by local water
districts and government-owned or controlled corporations engaged in the supply and distribution
of water and/or generation and transmission of electric power;
(d) All real property owned by duly registered cooperatives as provided under RA 6938; and
(e) Machinery and equipment exclusively used for pollution control and environmental protection
Except as provided herein, any exemption from payment of real property tax previously granted
to, or presently enjoyed by all persons, whether natural or juridical, including all government-owned
or controlled corporations are withdrawn upon the effectivity of the Local Government Code of 1991
(R.A. 7160).
CHAPTER II – SPECIAL LEVIES ON REAL PROPERTY
SECTION 139. Additional Levy on Real Property for the Special Education Fund (SEF) -
There is hereby imposed an annual tax of one percent (1%) on the assessed value of real
property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively
accrue to the Special Education Fund (SEF) of the City of Iloilo.
SECTION 140. Additional Ad Valorem Tax on Idle Lands - There is hereby imposed an annual
ad valorem tax of two percent (2%) for idle agricultural, commercial and industrial lands and one
percent (1%) on idle residential lands based on the assessed value of such real property, which shall be
in addition to the basic real property.
SECTION 141. Idle Lands Coverage - For purposes of real property taxation, idle lands shall
include the following:
(a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland
fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or
unimproved by the owner of the real property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a
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hectare shall not be considered idle lands. Lands actually used for grazing purposes shall
likewise not be considered idle lands.
(b) Lands, other than agricultural, located in the City of Iloilo, more than one thousand (1,000)
square meters in area one-half (1/2) of which remains unutilized or unimproved by the owner
of the property or person having legal interest therein.
Regardless of land area, this Section shall likewise apply to residential lots and
subdivision duly approved by proper authorities, the ownership of which has been transferred
to the individual owners who shall be liable for the additional tax. Provided, however, that
individual lots of such subdivisions, the ownership of which has not been transferred to the
buyer shall be considered as part of the subdivision and shall be subject to the additional tax
payable by subdivision owner or operator.
SECTION 142. Idle Lands Exempt from Tax. – Idle lands may be exempt from the additional
levy by reason of force majeure, civil disturbance and natural calamity or any cause or circumstance
which physically or legally prevents the owner of the property or person having legal interest therein
from improving, utilizing or cultivating the same. The grounds of exemption must be declared by the
owner in a sworn statement and to be submitted to the City Assessor’s Office within sixty (60) days
upon its occurrence. Provided, further that within two (2) years from the date of the occurrence of the
cause and unless the land, by the effect of the cause, remains ineligible for improvement, utilization or
cultivation, the tax provided under this Section shall be re-imposed.
SECTION 143. Special Levy by City of Iloilo - The City of Iloilo may, by Ordinance, impose a
special levy on the lands specially benefited by public work projects or improvements funded by the
City at the rate of sixty percent (60%) of the actual cost of such projects and improvements, including
the cost of acquiring land and such other real property in connection therewith and provided further that
the special levy shall not apply to lands exempted from basic real property tax and the remainder of the
land portions of which have been donated to the City for the construction of such projects or
improvements.
CHAPTER III – COLLECTION OF REAL PROPERTY TAX
SECTION 144. Date of Accrual of Tax - The real property tax for any year shall accrue on the
first day of January, and from that date it shall constitute a lien on the property which shall be superior to
any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon
the payment of the delinquent taxes.
SECTION 145. Collection of Tax - The collection of the real property tax with interest thereon
and related expenses, and enforcement of the remedies provided for by RA 7160, this Code or any
applicable laws, shall be the responsibility of the City Treasurer.
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The City Treasurer may deputize the barangay treasurer to collect all taxes on the real property
located in the barangay: provided, that the barangay treasurer is properly bonded for the purpose:
provided, further, that the premium on the bond shall be paid by the City Government: and, provided
finally, that said barangay treasurer shall have undergone the necessary training under the auspices of the
City Treasurer, in the computation of the taxes, the use of accountable forms and the liquidation and
remittance of collections.
SECTION 146. Assessors to Furnish Local Treasurer with Assessment Roll - The City
Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31 st) day of
December each year, an assessment roll containing a list of all persons whose real properties have been
newly assessed or reassessed and the value of such properties.
SECTION 147. Notice of Time for Collection of Taxes - The City Treasurer shall, on or before
the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional
tax for Special Education Fund (SEF) or on any other date to be prescribed by the Sangguniang
Panlungsod in the case of any other tax levied under this Book of the Code, post the notice of the dates
when the tax may be paid without interest at a conspicuous and publicly accessible place at the City
Hall. Said notice shall likewise be published by the City Treasurer in two newspapers of general
circulation in the locality once a week for two (2) consecutive weeks.
SECTION 148. Payment of the Real Property Taxes in Installments - The owner of the real
property or the person having legal interest therein may pay the basic real property tax and the additional
tax for the SEF due thereon without interest in four (4) equal installments: the first installment to be due
and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth
(30th) of June; the third installment, on or before the thirtieth (30 th) of September; and the last
installment on or before the thirty-first (31 st) of December, except the special levy wherein the payment
of which shall be governed by the Ordinance of the Sangguniang Panlungsod.
Payments of real property taxes shall first be applied to prior year’s delinquencies, interest and
penalties, if any, and only after said delinquencies are settled may tax payments be credited for the
current period.
The date for the payment of any other tax imposed under this Book, such as the tax on idle lands,
without interest shall be the same as that of the basic tax.
SECTION 149. Tax Discount for Advanced and Prompt Payment - If the basic real property
tax and the additional tax accruing to SEF are paid in full and in advance within the prescribed period of
payment, the taxpayer shall be granted a discount not exceeding ten percent (10%) of the annual tax due.
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(An incentive of 20% discount in real property taxes is also provided for residential units
registered with the City Assessor’s Office whose energy needs in households is sourced from renewable
energy sources. See Tax Ordinance No. 2009-358) ed.
(An incentive of 50% discount in basic tax is also provided for houses, buildings and structures
declared or to be declared as historical sites or heritage sites by the Iloilo City Cultural Heritage
Conservation Council. See Regulation Ordinance No. 2010-296) ed.
SECTION 150. Payment under Protest -

(a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on
the tax receipt the words “paid under protest”. The protest in writing must be filed within thirty
(30) days from payment of the tax to
the City Treasurer, who shall decide the protest within sixty (60) days from receipt.
(b) The tax or portion thereof paid under protest shall be held in trust by the City Treasurer.
(c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of
the tax protested shall be refunded to the protestant, or applied as tax credit against his existing
or future tax liability.
(d) In the event that the protest is denied or upon the lapse of sixty (60) days period prescribed in
subparagraph (a), the taxpayer may avail of the remedies as provided for in this Code.
SECTION 151. Repayment of Excessive Collection - When an assessment of basic real

property tax, or any tax levied under this Book, is found to be illegal or erroneous and the tax is
accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and
interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such
reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from
receipt thereof. In case the claim for tax refund for credit is denied, the taxpayer may avail of the
remedies as provided in this Code.
SECTION 152. Interest on Unpaid Real Property - Failure to pay the basic real property tax or
any other tax levied under this Book upon the expiration of the periods prescribed herein, or when due,
as the case may be, the taxpayer shall be subjected to the payment of interest, at the rate of two percent
(2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid: Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof
exceed thirty-six (36) months.
SECTION 153. Compromise Agreement - Delinquent taxpayers may enter into a compromise
agreement with the City Treasurer to settle delinquent real property taxes by paying twenty five percent
(25%) of his total delinquent taxes with the balance payable to a maximum of six (6) equal installment
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with interest at two percent (2%) per month on the remaining balance of the delinquent account but not
exceeding thirty-six (36) months and such compromise agreement shall be notarized.
SECTION 154. Payment of Delinquent Taxes on Property Subject of Controversy -In any
action involving the ownership or possession of, or succession to, real property, the court may, motu
propio or upon representation of the City Treasurer or his deputy award such ownership, possession, or
succession to any party to the action upon payment to the court of the taxes with interest due on the
property and all other cost that may have accrued, subject to the final outcome of the action. The court
shall remit the tax to the City Treasurer upon the termination of the case.
SECTION 155. Periods Within Which to Collect Real Property Taxes - The basic real property
tax and any other tax levied under this Code shall be collected within five (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 on such period. In case of fraud or intent to evade payment of the tax, such action
may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or
intent to evade payment.
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.
SECTION 156 Effect of Appeal on the Payment of Real Property Tax - Appeals on
assessments of real property made under the provisions of RA 7160 shall, in no case, suspend the
collection of the corresponding realty taxes on the property involved as assessed by the City Assessor,
without prejudiced to subsequent adjustment depending upon the final outcome of the appeal.
SECTION 157. Sale and Forfeiture Before the Effectivity of RA 7160 - Tax delinquencies
incurred, and sales and forfeitures of delinquent real property affected before the effectivity of RA 7160
shall be governed by the provisions of applicable laws then in force.
CHAPTER IV- DISPOSITION OF PROCEEDS
SECTION 158. Distribution of Proceeds - The proceeds of the basic real property tax,
including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of
property acquired at a public auction in accordance with the provisions of this Code by the City shall be
distributed as follows:
(1) Seventy percent (70%) shall accrue to the general fund of the City; and
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(2) Thirty percent (30%) shall be distributed among the component barangays of the City where the
property is located on the following manner:
a) Fifty percent (50%) shall accrue to the barangay where the property is located
b) Fifty percent (50%) shall accrue equally to all component barangays of the city.
SECTION 159. Application of Proceeds of the Additional One Percent SEF Tax - The
proceeds from the additional one percent (1%) tax on real property accruing to the Special Education
Fund (SEF) shall be automatically released to the Local School Board: Provided, however, That the
proceeds shall 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 and approved by the Local School Board.
SECTION 160. Proceeds of the Tax on Idle Lands. - The proceeds of the additional real
property tax on idle lands shall accrue to the general fund of the City.
SECTION 161. Proceeds of the Special Levy - The proceeds of the special levy on lands
benefited by public work projects or other improvements financed by the City government shall accrue
to the general fund of the City of Iloilo.
CHAPTER V – SPECIAL PROVISIONS
SECTION 162. General Assessment Revisions: Expenses Incident Thereto - The Sangguniang
Panlungsod shall provide the necessary appropriations to defray the expenses incident to the general
revisions of real property assessment, including the budgetary needs of the City Treasurer’s Office to
effect the tax collection enforcement phase.
SECTION 163. Condonation or Reduction of Real Property Tax and Interest - In case of a
general failure of crops or substantial decrease in the price of agricultural or agri-based products, or
calamity in the City, the Sangguniang Panlungsod by Ordinance passed prior to the first (1 st) day of
January of any year and upon recommendation of the Local Disaster Coordinating Council, may
condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year.
SECTION 164. Condonation or Reduction of Real Property Tax by the President of the
Philippines – The President of the Philippines may, when the public interest so requires, condone or
reduce the real property tax and interest for any year in the City.
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SECTION 165. Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor – It
shall be the duty of the Registrar of Deeds and notaries public to furnish the City Assessor with copies of
all contracts selling, transferring, or otherwise conveying leasing, or mortgaging real property received
by, or acknowledged before them.
SECTION 166. Insurance Companies to Furnish Information - Insurance companies are

hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings,
structures and improvements insured by them or such other documents which may be necessary for the
proper assessment thereof.
SECTION 167. Fees in Court Actions - All court actions, criminal or civil, instituted at the
instance of the City Treasurer under the provisions of this Code, and shall be exempted from the
payment of court and sheriff’s fees.
SECTION 168. Fees in Registration of Papers or Documents on Sales of Delinquent Real

Property to the City - All certificates, documents and papers covering the sale of delinquent property
to the City, if registered in the Registry of Property, shall be exempted from the documentary stamps tax
and registration fees.
BOOK IV
PUBLIC ENTERPRISES
(Superseded by Regulations Ordinance No. 2009-316, otherwise known as the Iloilo

City Market and Slaughterhouse Code of 2009)
CHAPTER 1- PUBLIC MARKETS
SECTION 169. Scope – This Book governs the administration and adjudication of stall, spaces,
concessions and collection of rentals, fees and charges in the City’s public enterprises.
SECTION 170. Market Administration – The City Treasurer shall exercise direct and
immediate supervision, administration and control over public markets and the personnel thereof
excluding those whose duties concern the maintenance and upkeep of the markets and its premises in
accordance with the following provisions and other pertinent rules and regulations:
a) Maintenance and upkeep of markets premises shall be under the supervision and control of the
City Environment and Natural Resources Offices;
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b) Maintenance of health and sanitation shall be under the control and supervision of the City
Health Office who shall enforce the pertinent provisions of the Sanitation Code of the
Philippines and City Health and sanitation ordinances;
c) Maintenance of peace and order shall be under the direct control and supervision of the Station
Commander of the PNP.
SECTION 171. Administration, Control and Supervision – The administration and

supervision of the collection activities in the City Markets including the standardization, classification
and/or grouping or regrouping of merchandise to be sold in the stalls, kiosks, spaces, etc., and the
direction, control and supervision of the Administrator, who is the Chief, Markets and Slaughterhouse
Division in the City Treasurer’s Office, Markets-In-Charge, Market Inspectors and Market collectors,
and other market personnel are hereby vested in the City Treasurer except those pertaining to the
administrative control of the personnel of other departments and offices as provided in the immediately
preceding Section and those incident to the adjudication, assignment, re-assignment or allocation of
permanent compartments or booths which shall be vested in the Market Committee as hereinafter
provided.
The public markets shall be opened for the sale of articles permitted for sale therein from four (4)
o’clock in the morning until nine (9:00) o’clock in the evening everyday. However, meat wagon and
meat vendors may be permitted to enter before the opening hour, except for Iloilo Terminal Market
which shall open 2 gates, fronting De Leon Streets and Rizal Pala-pala for 24 hours.
SECTION 172. Duties of the Administrator or Chief Markets and Slaughterhouse Division –
There shall be a Chief, Markets and Slaughterhouse Division under the control, supervision and
direction of the City Treasurer who shall exercise direct supervision of all public markets in the City of
Iloilo. The City Treasurer, thru the Chief, Markets and Slaughterhouse Division, shall detail for duty in
the public markets of the City of Iloilo such personnel from the Office of the City Treasurer as maybe
necessary to carry out functions incumbent upon him and for this purpose they shall be vested with the
power to enforce the provisions of this Ordinance and of all other ordinances, resolution, rules and
regulations, governing the operations of public markets, and by virtue hereof, all market personnel are
required to obey the directions of the Chief, Markets and Slaughterhouse Division, except the personnel
under the City Engineer, the City Health Officer, City Environment and Natural Resources, PNP and
other City Offices. Provided, however, that only regular employees of the Office of the City Treasurer
maybe assigned or designated collectors in public markets and slaughterhouse of the City.
For the purpose of this Section, “Regular Employees” are those employees who were extended a
permanent appointment duly attested by the Civil Service:
SECTION 173. Market In-Charge And Other Market Personnel – The City Treasurer shall
assign a Market In-Charge for each Public Market who under the direct supervision of the Chief,
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Markets and Slaughterhouse Division, shall be in-charge of the market to which he is assigned. He shall
be the custodian of all properties belonging to the Office of the City Treasurer, and under the direction
and supervision of the Chief, Markets and Slaughterhouse Division, shall have supervision and control
over all subordinate market employees who are assigned to the market where he is In-Charge. He shall
see to it that the stallholders are provided with the corresponding official receipts or cash ticket,
evidencing payment of the stalls occupied by them.
In no case shall any person be assigned or may designated as Market-In-Charge of any of the city
public markets or the slaughterhouse, unless he is a career employee of the Office of the City Treasurer
with at least five (5 years experience in treasury works and must be a first grade or second grade Civil
Service Eligible.
SECTION 174. Exhibition of Cash Tickets and Official Receipts – It shall be the duty of the
market stallholders, occupants of spaces or kiosks to exhibit in public view their cash tickets or official
receipts to facilitate inspection by the City Treasurer or his authorized representatives.
SECTION 175. Previous Authority of the City Treasurer – No person shall sell or offer for
sale any article or merchandise in the public markets or in any market stall, space or kiosk without
having been previously authorized by the City Treasurer or his representative.
SECTION 176. Prohibition to Throw Garbage – It is prohibited to throw garbage, refuse or

waste materials other than in the garbage cans provided for the purpose. In case responsibility cannot be
ascertained for unlawfully throwing such garbage, the occupant of the nearest stall, space or kiosk shall
be required to deposit the same in the garbage disposal area.
SECTION 177. Unlawful Deposit and Manufacture – It shall be unlawful to deposit or

manufacture any kind of article or maintain pens for domestic fowls, pigs and other animals within the
premises of the public market.
SECTION 178. Unlawful cooking – It shall be unlawful to cook any food or commodity within
the public market except in kiosk for carinderia, cafeteria or places for batchoy which are permitted to
cook in stove provided with chimneys or gas ranges or stoves.
SECTION 179. Bicycles Not Permitted – Bicycles, carts, caritos and any other kind of
conveyances or vehicles shall not be permitted to enter the public markets.
SECTION 180. Prohibition on Sale – No person shall sell or offer for sale fruits, legumes,
fish, domestic fowls, eggs, meat and native delicacies or “ Chucherias” outside of the public markets, or
within a distance of 100 meters from the market premises, unless the said articles or merchandise are
being sold in private buildings.
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SECTION 181. Prohibition on Passage Ways – No person shall peddle, sell or offer for sale
articles or merchandise in the passage ways of public market which are intended for the people to pass
along one section of the market to another.
SECTION 182 Prohibition as Dwelling Place – No person shall be permitted to pass the night
in the public markets nor shall any part of the public markets be used as a dwelling place.
SECTION 183. Orderliness – All provisions, merchandise, goods or articles offered for sale in
the market shall be so arranged as not to protrude; that no portion of the alleys, shall be obstructed, and
that floor stands, stalls and all other places or things used for exposing the same can be easily and
perfectly cleaned. All merchandise, and all other places or things shall be placed in such manner as the
City Health Officer may direct.
SECTION 184. Exhibition of Goods – Whenever any article shall be exhibited in any public
market, as if the same were intended for sale, whether sold, or not or directly offered for sale or not,
such exhibition shall be held and construed as exposure of the same for sale and offer to sell within the
meaning of this Code.
SECTION 185. Assignment to Section – Vendors shall be assigned to sections, according to

the nature of the articles, intended for sale, and any attempt to occupy any stall for any purpose other
than that for which it was specifically assigned, shall render void any privileges granted the stallholders.
Helpers and vendors or sellers in public markets shall at all times treat market customers or purchasers
with courtesy. Violation of this requirement shall be dealt with by competent authorities as the facts and
circumstances of each case may warrant.
SECTION 186. Peddlers or Hawkers – Peddlers or Hawkers shall not be permitted in the
public markets of the City or its surroundings, within a radius of 100 meters from its confines, to offer
for sale articles or merchandise which are sold or exposed for sale in the stall or booths of said markets,
in order to avoid unjust competition. Neither shall they be permitted to expose merchandise on side
walks, courts (patio) or place for the passage of the public markets of the City of Iloilo. Market officials
and employees and policemen detailed in the vicinity of public markets shall exercise strict vigilance on
this matter and enjoin strict compliance with these provisions. Neither shall any person be permitted to
peddle, hawk, sell, offer for sale, or expose for sale any article in the passage ways or aisles of any
public market.
SECTION 187. Definition of the Term Meat – The term “meat” as herein used refers to fresh
meat from cow, carabao, goat, sheep and swine killed in the City Slaughterhouse.
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SECTION 188. Disqualification – Should a stallholder be ejected from his stall for cause, as
provided for in this Code he shall be disqualified from the lease of said stall or any other stall in any
public market of the City for a period of two (2) years.
SECTION 189. Nuisance – All articles displayed in any public market in violation of any
provision of this Code or any rules and regulations related to the management of the City Markets or
enterprise shall be deemed a nuisance, and it shall be the duty of the City Treasurer and his subordinates
to take custody of the same. In case the articles are claimed within twenty-four (24) hours thereafter,
they shall be returned to the owner upon payment of actual expenses incurred in their safekeeping,
unless they were so deteriorated as to constitute a menace to public health, in which case, they shall be
disposed of in the manner directed by the City Health Officer who may also, in his discretion, cause the
criminal prosecution of the guilty party, or warn him merely against future violation. If the articles have
not deteriorated and are not claimed within the period of the time fixed, said articles shall be sold at
public auction and the proceeds hereof, disposed of in accordance with law.
SECTION 190. Loafing, Loitering and Begging Not Permitted – No person not having
lawful business in or about any public market shall idly sit, lounge, walk or lie in or about the premises
of the same nor shall any person beg, or solicit alms in or about any public market.
SECTION 191. Signboards – All meat vendors shall hang signboards showing the kind of
meat they are selling or offering for sale. No other kind of meat shall be placed under the signboard
other than shown thereon. The City Veterinarian or his authorized representative shall see to it that the
provisions of this Ordinance relative to the rules and regulations of the National Meat Inspection
Commission are complied with strictly.
SECTION 192. Obstruction – No person shall annoy or obstruct market employees in the
discharge of their duties; nor shall any person sit or lie on any market stall or table, stalls or play in the
market premises.
SECTION 193. Stray Animals – No dogs or other animals shall be left stray in any public
market and the City Veterinarian thru his subordinate are hereby empowered to catch such stray animals
and to impound them in the City Pound for disposition as in the case of other animals impounded
therein.
SECTION 194. Losses or Damages – The City shall not be responsible to stallholders for any
losses or damages which said stallholders may incur in public markets by reason of fire, theft, or other
cause, and any merchandise or property left in the public market during the hours the public markets are
closed shall be the duty of the City Treasurer and subordinate to exercise reasonable diligence and care
to prevent loss of private and public property therein, and may, for this purpose, apprehend and turn over
to the police any person or persons committing any offense in the public markets.
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SECTION 195. Risks of Market Occupants – The City of Iloilo shall not be held responsible
for any damage or loss of articles or merchandise in the public markets that may be occasioned by fire,
theft, or other causes, and all such articles and merchandise deposited therein during the time the
markets are closed, shall be at the risk of the market occupants; Provided, however, that it shall be the
duty of the policeman detailed thereat as guard to take such precaution as maybe necessary to prevent
any damage or loss to private property.
CHAPTER II – MAINTENANCE OF PUBLIC MARKETS
SECTION 196 General Maintenance of Public Markets –

a) Every public market shall be adequately lighted and ventilated, the ground surface shall be
properly drained and paved, and all stand, stalls, booths and markets fixture and buildings shall
be constructed in accordance with the necessary plans and specification recommended by the City
Treasurer and the City Health Officer duly approved by the City Engineer and the City Mayor.
b) The lighting system, including regular meter reading, for all stall shall be directly connected
individually with Panay Electric Company and in no case shall the City of Iloilo be held liable for
any unpaid electric bill of any stallholder.
c) All electrical connection for market alleys, passage ways, and city offices shall be separate
connection and meter which shall be the responsibility of the City Government.
d) Any vendor or occupant of market stall or kiosk who desires to have electric light installation for
his or her kiosk or stall shall furnish the materials and labor and that the installation shall be under
the direct supervision and approval of the City Electrical Engineer in the City Engineers’ Office.
e) It shall be absolutely prohibited, except in the case when the electric light fails, for any vendor or
occupant of the kiosk, stall or market space to use any other kind of light except that which is
furnished by the Panay Electric Company
SECTION 197. Sanitary Maintenance – The provision of sanitary regulations provided in the
following sections and those which shall be promulgated by the City Health Officer duly approved by
the Sangguniang Panlungsod of the City of Iloilo for the sanitary maintenance of public markets shall
apply to all public markets, the slaughterhouse and other public enterprise in this City.
a) No stallholders or any other persons shall place refuse on the floor, stalls or any place other than
the garbage receptacles provided for the purpose.
b) Each stallholder /occupant of any stall in City public Markets shall provide themselves with a
garbage receptacle and that the cleaning of market stall including the floor spaces and all
appurtenances thereto shall be done by the stallholders and their helpers during market hours. All
waste materials, garbage and refuse shall be placed by them in the garbage receptacles provided in
the preceding section without prejudiced to the City providing sufficient numbers of laborers who
shall be charged with proper cleaning of the public markets under the immediate direction and
responsibility of the City Environment and Natural Resource Officer who shall see to it that the
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markets are maintained in clean and sanitary condition. All activities incident to the cleaning of
stalls as herein provided shall be under the direction and supervision of the City Environment and
Natural Resource Officer.
c) No shanty or structure in the nature of an independent room shall be permitted to be put up or
constructed in or about the public markets other than the building authorized for offices of the
markets employees or other City purposes.
SECTION 198. Water – The water consumption of each stallholder shall be their exclusive
responsibility and directly connected to the main water pipeline of Metro Iloilo Water District (MIWD).
In no case shall the City Government be held liable for any unpaid water bill of any stallholder.
Provided, however, that the City shall provide water for the necessary maintenance, sanitation and
cleaning of public markets, slaughterhouse and other public enterprises.
SECTION 199. Sectioning/ Division of Market Proper –

a) Every market shall be conveniently divided into sections according to the kinds of
merchandise offered for sale, and the sale of merchandise pertaining to one section shall not be allowed
in other sections: Provided, that the City Mayor for the good of the public may grant temporary permit
not to exceed thirty (30) days, to sell merchandise pertaining to one section into another section until
after said public good shall have been satisfied, but the power to be exercised must be done with utmost
prudence. Every stallholder shall have at his own expense, a signboard which must be uniform in size
and style, subject to the approval of the City Treasurer.
b) The term “market stalls” used in this Ordinance shall be understood to apply to any allocated
space or booth where merchandise is sold or offered for sale in any public market in the City.
c) No person shall alter, disfigure, and/or change the structure of any stall or market fixture
without written permission from the City Treasurer which application shall be coursed thru his
authorized representative, the Chief, Markets and Slaughterhouse Division and a permit fee to renovate
in the amount of Two Hundred Pesos (P200. 00) shall be paid at the Office of the Market-In-Charge.
CHAPTER III – ADJUDICATION OF MARKET STALLS
SECTION 200. Notice of Vacancy – Notice of vacancy of vacant or newly constructed stalls
shall be made by the City Treasurer for a period of not less than ten (10) days immediately preceding the
date fixed for their award to qualified applicants to apprise the public of the fact that such stalls or
booths are unoccupied and available for lease. Such notice shall be posted conspicuously on the
unoccupied stall or booth and on the bulletin board of the market. This notice of vacancy shall be written
on the following form:
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NOTICE
Notice is hereby given that Stall ________ Building No. _________of the
__________________________________________ Market is vacant or will be vacated
on___________________________. Any person, 18 years of age or more and is not legally
incapacitated, desiring to lease this stall/booth, shall file an application therefore on the prescribed form
(copies may be obtained from the Office of the City Treasurer during office hours and before 12:00
o’clock noon of ________, 20______. In case there are more than one applicant, the award of the lease
of the vacant stall shall be determined thru drawing of lots to be conducted on _________, 20 ____, at
12:00 o’clock noon at the Office of the City Treasurer, by the Market Committee. This stall is found in
the ____________________Section and is intended for the sale of _____________________ .
__________________
City Treasurer
c) It shall be the duty of the City Treasurer to keep a register book showing the names and
addresses of all applicants for vacant stalls or booths, the numbers and descriptions of the stall/booth
applied for by them and the date and hour of the receipt by the City Treasurer to acknowledge receipt of
the application setting forth therein the time and date of receipt thereof.
The application shall be substantially in the following form:
d) Form of Application – The application shall be under oath. It shall be submitted to the Office of
the City Treasurer concerned by the applicant either in person or through his or her attorney.
Official Form of Application:
APPLICATION TO LEASE MARKET STALL
______________________
Address
____________________
Date
The City Treasurer

City of Iloilo
S i r:
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I hereby apply under the following contract for the lease of Stall No. ____ of the _________
Market. I am ______years of age, a citizen of the ________________and residing at
______________________.
Should the above-mentioned stall be leased to me in accordance with market rules and regulations. I
promise to hold the same under the following conditions.
1. That while I am occupying or leasing this stall, I shall at all times have my picture and
those of my helper(s) conveniently framed and hang up conspicuously in the stall.
2. That I shall occupy the stall/table awarded to me provided that I have not been thereafter
declared disqualified pursuant to the Provisions of City Ordinance 399, as amended and has not violated
any of the terms and conditions provided in this contract;
3. That I shall pay a goodwill based on the following schedules:
P 15, 000. 00 - PERIPHERAL SECTION

P 10, 000. 00 - BACK OF PERIPHERAL
P 5, 000.00 - ALL OTHER SECTION
4. That I hereby agrees and warrant that the leased market stall/table shall be used by me
exclusively for ____________________ business in accordance with the business being conducted in
the particular market section where I belong and I will hereby prohibit the use of the leased market stall
for any other purpose;
5. That I shall not thereafter enter into a partnership agreement with other persons, sub-lease,
assign or transfer my privilege right over the lease premises or portion thereof and any contract executed
by me in favor of any party in violation hereof shall be null and void;
6. That I shall strictly comply with all the existing laws, ordinances, regulation or order
promulgated by the LESSOR arising from or regarding the use of occupation of the leased market stall/
table, provided further that I, likewise binds myself to comply with such laws, ordinances, regulations
and orders that maybe thereafter promulgated or enacted by the LESSOR in connection with the use and
occupation of his stall/table.
7. That I shall religiously pay my light and water fees each month when due and in the event I fail
to pay my said fees for at least one month, my light and water connection shall be immediately
disconnected without prejudice to the closure of my stall;
8. That I shall not introduce any repair, improvement, disfigure or make any alteration in the
stall/table or cause any changes in the electric and plumbing installation without the prior written
consent of the City Treasurer and the City Engineer;
9. That I shall not bring or store inside the leased stall any inflammable or explosive goods or
article which may expose the leased stall to fire or increase fire hazard. That I will likewise prohibit to
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use the same for dwelling at night, cook any food or commodity within the leased stall except in stalls
for carinderia, eatery or cafeteria;
10. The LESSOR thru its duly authorized representative shall have the right to inspect the leased
stall at any reasonable hour of the day;
11. That I shall at all time display conspicuously inside the leased stalls my business permit granted
by the LESSOR;
12. That I hereby bind myself to provide trashcans for the respective stall and to maintain
cleanliness and order in my respective stalls/tables;
13. In case of violation of any of the foregoing terms and conditions, the LESSOR shall have the
right to summarily eject me without the need of any court proceedings and I hereby agree to vacate the
leased stall/table.
Very respectfully,
_____________________
Applicant
TIN NO. ____________

SUBSCRIBED AND SWORN to before me in the City of Iloilo, Philippines, this ______day of
_____20___. Applicant-affiant exhibiting to me his/her Res. Cert. No. ______________issued on
___________at ____________, Philippines.
___________________
Official Title
SECTION 201. Registry Books for Applicants – It shall be the duty of the City Treasurer or his
authorized deputy to keep a register books showing the names and addresses of all applicants for the
vacant stalls, the numbers and descriptions of the stall/booth applied for by them and the date and hour
of the receipt by the Treasurer to acknowledge receipt of the application setting forth therein the time
and date of receipt thereof.
SECTION 202. Preference to the Filipino Applicants – Only citizen of the Republic of the
Philippines who are not otherwise legally disqualified or incapacitated can lease market stalls, booth or
kiosk in public markets in the City of Iloilo.
SECTION 203. Market Committee – There is hereby created in the City of Iloilo, a Market
Committee, whose duty is to conduct the opening of bids and the drawing of lots in connection with
adjudication of vacant or newly constructed stalls or booths in the City markets as prescribed herein, and
certify to the City Treasurer the results thereof.
SECTION 204. Composition of Market Committee - The Committee shall be composed of the
City Treasurer as Chairman, and a representative of the City Mayor, a representative of the Sangguniang
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Panlungsod, who is the Chairman of the Committee on Markets and Slaughterhouse, the City Assessor
representing the Secretary of Finance, the City Legal Officer or his representative and representative of
the Market vendors to be appointed by the City Mayor upon recommendation of the City Treasurer,
members. In case where the deliberation of the Market Committee results in a tie vote, the decision of
the City Treasurer shall prevail. The City Mayor shall execute and sign the lease contract in behalf of the
City for any stall awarded to the stallholder as approved by the Market Committee.
SECTION 205. Mode of Adjudication of Stalls to Qualified Applicants – Applicants who are
Filipino citizen shall have preference in the lease of public market stalls. If on the last day set for filing
applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy
prescribed above shall be repeated for another ten-day (10) period. If after the expiration of that period
there is still no Filipino applicant, the stall affected may be adjudicated to any alien applicants, who filed
his application first. If there are several alien applicants, the adjudication of the stall shall be made thru
drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant,
the stall or booth applied for shall be adjudicated to him. If there are several Filipino applicants for the
same shall stall, adjudication of the stall shall be made thru drawing of lots to be conducted by the
Market Committee on the date and hour specified in the Notice. The result of the drawing of lots shall be
reported immediately by the Committee to the City Treasurer for appropriate action.
SECTION 206. Lease Contract of Stalls
LEASE CONTRACT
KNOW ALL MEN BY THESE PRESENTS:
This CONTRACT made and executed by and between:
The CITY OF ILOILO, represented by _______________, in his capacity as Mayor of Iloilo

City, herein after known as the “LESSOR”
-AND –
__________________, of legal age, Filipino, married/ single and resident of

_______________________________, Philippines, herein known as the “LESSEE”
W I T N E S E T H : That-
The City of Iloilo is the owner of Stall No. ____located at _______________Section of the
____________Market;
That I have applied to lease the said market stall and was duly adjudicated to me by the Market
Committee of Iloilo City.
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FOR AND IN CONSIDERATION of the Certificate of Award of the above described market
stall/table issued by the City of Iloilo in my favor, I hereby leases unto the City of Iloilo Stall /Table
No. _____located at the ______________Section of the ____________Market subject to the following
terms and conditions:
1. That I shall occupy the stall/table awarded to him/ her provided that he / she has not been
thereafter declared disqualified pursuant to the Provisions of City Ordinance 399, as amended and has
not violated any of the terms and conditions provided in this contract;
2. That I shall pay a goodwill based on the following schedules:
P 15, 000. 00 - PERIPHERAL SECTION

P 10, 000. 00 - BACK OF PERIPHERAL
P 5, 000.00 - ALL OTHER SECTION
3. That I hereby agrees and warrant that the leased market stall/table shall be used by me
exclusively for ____________________ business in accordance with the business being conducted in
the particular market section where he/she belong and that I will hereby prohibit the use of the leased
market stall for any other purpose;
4. That I shall not thereafter enter into a partnership agreement with other persons, sub-lease,
assign or transfer my right over the lease premises or portion thereof and any contract executed by me in
favor of any party in violation hereof shall be null and void;
5. That I shall strictly comply with all the existing laws, ordinances, regulation or order
promulgated by the City of Iloilo arising from or regarding the use of occupation of the leased market
stall/table, provided further that I shall, likewise bind myself to comply with such laws, ordinances,
regulations and orders that maybe thereafter promulgated or enacted by the City of Iloilo in connection
with the use and occupation of my stall/table
6. That I shall religiously pay his/her light and water fees each month when due and in the event
I fail to pay my said fees for at least one month, my light and water connection shall be immediately
disconnected without prejudice to the closure of his stall;
7. That I shall not introduce any repair, improvement, disfigure or make any alteration in the
stall/table or cause any changes in the electric and plumbing installation without the prior written
consent of the City Treasurer and the City Engineer;
8. That I shall not bring or store inside the leased stall any inflammable or explosive goods or
article which may expose the leased stall to fire or increase fire hazard. That I will likewise prohibit the
use of the same for dwelling at night, cook any food or commodity within the leased stall except in stalls
for carinderia, eatery or cafeteria;
9. The City of Iloilo thru its duly authorized representative shall have the right to inspect the leased
stall at any reasonable hour of the day;
10. That I shall at all time display conspicuously inside the leased stall my business permit granted
by the City of Iloilo;
11. That I shall personally administer his/her leased stall/table and in case I will engage the service
of a helper I must personally conduct business and be present at the leased stall/table and any violation
hereof on the part of my helpers shall be deemed with his/her knowledge and assent;
12. That I hereby bind myself to provide trashcans for the respective stall and to maintain
cleanliness and order in my respective stalls/tables;
13. In case of violation of any of the foregoing terms and conditions, the City of Iloilo shall have the
right to summarily eject me without the need of any court proceedings and that I hereby agree to vacate
the leased stall/table.
IN WITNESS WHEREOF, the parties have hereunto signed this Contract of Lease this _______day
of _____,20____, at Iloilo City, Philippines.
_______________ CITY OF ILOILO

LESSEE LESSOR
CTC NO. ___________

Issued on : ___________
At : ___________
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BY:
CITY MAYOR
CTC NO : ____________
Issued on : ____________
At Iloilo City
SIGNED IN THE PRESENCE OF:
_______________________ AND ___________________
REPUBLIC OF THE PHILIPPINES)

CITY OF ILOILO ) Sc.
X - - - - - - - - - - - - - - - - - - - - - - - - -x
BEFORE ME, this _____day of ______20 ___, personally appeared above-named persons with their
respective Community Tax Certificate, known to me to be the same persons who executed the foregoing
instrument and who acknowledges that the same is their own voluntary act and deeds.
This instrument consist of three (3) pages including this page whereon this acknowledgement is
written, has been signed by the party and witness on each every page hereof.
WITNESS MY HAND and SEAL

Doc. No. __________;
Page No. __________;
Book No. __________:
Series of 20 ___________
SECTION 207. Appeals – Any applicant who is not satisfied with the adjudication made by the
Market Committee of the stall applied for may file with the Secretary of Finance an appeal within fifteen
(15) days from the date of the adjudication thru the City Mayor, who may submit such comment and
recommendation as he may desire to make on the matter within thirty (30) days from receipt of the
appeal. The decision of the Secretary of Finance in such case shall be final.
CHAPTER IV – STALLS OCCUPANCY
SECTION 208. Requisite After Grant of Stalls – The successful applicant shall furnish the City
Treasurer two pieces of his or her picture immediately after the award of the lease. It shall be the duty of
the Treasurer to affix copy of the picture to the application and another copy to the record card kept for
the purpose.
SECTION 209. Vacancy of Stall Before Expiration of the Lease – Should for any reason a
lessee discontinue or be required to discontinue his/her business before his/her lease of the stall expires
such stall shall be considered vacant and its occupancy thereafter shall be dispensed of in the manner
prescribed in this Chapter.
SECTION 210. Partnership with Stallholder – A market stallholder who enters into business
with any party after he had acquired the right to lease such stall shall have no authority to transfer to his
partner (s) the right to occupy the stall. Provided, however, that in case of death or any legal disability of
116
such stallholder to continue in his business occupying the stall for a period of not exceeding sixty (60)
days within which to wind up the business of the partnership. If the surviving partner is otherwise
qualified to occupy a market stall under the provisions hereof, and the spouse, parent, son, daughter or
relative within the third degree of consanguinity or affinity of the deceased is not applying for the stall
he shall be given the preference to continue occupying the stall or booth concerned if he applies
therefore.
SECTION 211. Death, Disability or Incapacity of Stallholder – Upon the death, disability or
incapacity of the lawful holder of a stall(s) in the public markets of the City of Iloilo, all his rights and
privileges previously acquired shall be transmitted in the following order;
1. surviving spouse
2. legitimate children
3. the father or mother of the occupant of the stall and
4. relative within the sixth degree of consanguinity.
SECTION 212 Lessee to Personally Administer Stall – Any person who has been awarded the
right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be
present personally at his/her stall(s) or booth(s). Provided, however, that he/she may employ helpers
who must be citizens of the Philippines, including but not limited to the spouse, parent and children of
the stallholder who are actually living with him and who are not disqualified under the provisions
hereof; Provided further, that the persons to be employed as helpers shall, under no circumstances, be
persons with whom the stall helper has any commercial relation or transaction. Violation of this Section
is sufficient ground for cancellation of the lease and ejectment of the stallholder.
SECTION 213. Number of Stalls Leased to Each Family – Number of stalls leased to each
family shall not exceed one. No family shall be allowed to have more than one stall.
SECTION 214. Dummies, Sub-Lease of Stalls – In any case where the person, required to be
the holder or lessee of a stall or booth, in the public market, is found to be in reality not the person who
is actually occupying said stall or booth, the lease shall be cancelled and the stallholder ejected. If upon
investigation such stallholder shall be found to have sub-leased his or her stall or booth, to another
person or to have connived with such person so that the latter may for any reason not be able to occupy
the said stall or booth said lease shall also be cancelled and the stallholder ejected. The stall shall be
declared vacant and adjudicated accordingly.
SECTION 215 Prohibitions. – No person suffering from any communicable disease shall be
permitted to engage in business in any public market or may be employed therein in any capacity.
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SECTION 216. Forward Movement. – When a stall or series of stalls become vacant, the
adjoining stallholders shall have preference to the lease or occupation of the vacant stall(s) in which case
the occupant of stall located in the line stall(s) concerned, may move forward toward the corner stall;
Provided, however, that this section shall not apply to stallholders who are not citizens of the
Philippines. Provided, furthermore, that the total number of stallholders in a given line of stall,, half are
entitled to move toward the right when all of the vacant stall(s) are on their right; the other half toward
the left corner should contrary be the case; and Provided finally, that the right to move toward the corner
on stalls vacated only and be expressly waived, in which case, the stallholders immediately next to the
stallholders refuses to move forward, may occupy the stall(s) not occupied.
SECTION 217. Occupation of Stalls. – Stallholders shall not be allowed to occupy stalls or
space other than those leased to them, and it shall be the duty of the Market In-Charge and his
subordinates to enforce this prohibition and apply, in proper cases, the penalty provided in Section 212
and 213 for offending stallholders.
CHAPTER V – MARKET FEES AND RENTAL RATES
SECTION 218. Collection of Fees or Rentals – The City of Iloilo may collect fees or rentals
for the occupancy or use of the public markets and premises in accordance with this Chapter.
SECTION 219. Rentals for Fixed Stalls – Every legitimate occupant renting stalls in City
public markets shall be charge with rentals for stall occupancy in accordance with the rate/schedules
prescribed in this Chapter.
SECTION 220. Market Fees - The City of Iloilo may collect fees or rentals for the occupancy
or use of public markets and premises in accordance with this Chapter, provided, however, that the
market fee must be paid in advance before any person can sell, or offer to sell, commodity or
merchandise within the public market and its premises.
a. In lieu of the regular Market Fees based on the space occupied, a Market Entrance Fee shall be
imposed on all vendors for any commodity or merchandise being brought into the public market
for sale on the basis of weight, bundle, sack, can, cartload, or any other convenient unit of
measures.
b. Cash ticket shall be issued to the vendor buying the same and his name shall be written on the back
thereof. The cash ticket shall pertain only to the person buying the same and shall be good for the
space or spaces of the market premises to which they are assign while in the hands of the original
purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall
purchase new cash tickets if he desires to sell in the same place occupied by the previous vendor.
c. Any person who occupies space, stand or booth in the public markets, except occupant provided in
Section 211 hereof shall pay market fees in accordance with the rates by square meter of the space
occupied as provided in Section 221.
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SECTION 221. Market Entrance Fees – There shall be collected as entrance fees in the public
markets of the City of Iloilo:
a.) Entrance fees in Public Markets of the City.
1. For every big basket or boltohan of Banana ( Sab –a) - - - - - - - - - - - - - -- P 7. 00

Balangon, tondal and the likes - - - - - - - - - - - - - -- - - - - - - - - - - - - - -- - 8. 00
One-half (1/2) boltohan - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - 5. 00
2. For every sack of coconut- - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - 10. 00
3. For every piece of ubod- - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - 8. 00
4. For every sack of atwitis - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - 5. 00
5. For every piece of buri bag - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - .50
6. For every piece of big basket (Caing) - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
7. For every piece of big basket (Tabungos) - - - - - - - - - - - - - - - - - - - - - - 5. 00
8. For every basket of batuan, radish Sawali, amargoso containing 50 kilos - 5. 00
9. A mat (Amacan) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - 5. 00
10. For every caing of melon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 00
11. For every caing of sandia, honey dew - - - - - - - - - - - - - - - - - - -- - - - - 10. 00
12. For every case of grapes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
13. For every case of apples, pears, oranges - - - - - - - - - - - - - - - - - - - - - - 10. 00
14. For every box of lanzones - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 00
15. For every 100 pieces of fresh eggs - - - - - - - - - - - - - - - - - - - -- - - - - - - 5. 00
16. For every sack of rice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
17. For every sack of sugar - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 00
18. For every sack of charcoal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
19. For every bundle of fire wood - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - 2. 00
20. For every head of live chicken - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
21. For every sack of dressed chicken - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
22. For every head of duck and other fouls - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
23. For every can (5 gallon container of tuba) - - - - - - - - - - - - - - - - - - - - - - 2. 00
24. For every batiya - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
25. For every head of goats/ sheeps and the likes - - - - - - - - - - - - - - - - - - - - 5. 00
26. For every head of piglets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
27. For every head of pig - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12. 00
28. For every head of lechon pig - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15 . 00
29. For every sack/box of Bagoong (Salted shrimp) - - - - - - - - - - - - - - - - - - 7. 00
30. For every sack of mongo beans - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
31. For every bundle of Kangkong leaves - - - - - - - - - - - - - - - - - - - - - - - - - 1. 00
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32. For every box of candies (5 gallons caps) - - - - - - - - - - - - - - - - - - - - - - - 5. 00
33. For every piece of live birds (big) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
34. For every piece of live birds (small 100 pieces) - - - - - - - - - - - - - - - - - - 4. 00
35. For every can of vinegar (5 gallon Container) - - - - - - - - - - - - - - - - - - - - 5. 00
36. For every sack of salt - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
37. For every caing of tomatoes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
38. For every box of tomatoes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
39. Fishes (1st class such as bangus, tanigue, Alimosan, bulgan, badlon, kikikero,
Panit,gingaw and all the fresh fishes) - - - - - - - - - - - - - - - - - - - - P 12.00/banyera
40. Fishes (2nd class) - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - 7. 00/banyera
41. Other sea products - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - 5. 00/banyera
42. For every box of dried fish containing 50 kilos - - - - - - - - - - - - - - - - - - - 7 .00
43. For every sacks of shell, lamperong,Hipon, or bago-ong - - - - - - - - - - - - 5 .00
44. For every sack of talaba - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/sack
45. For every sack of Diwal Shells - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
46. Crabs, locon, lobsters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12. 00/banyera
47. Locon (second class) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/banyera
48. For every box of dried squids containing 30 kilos - - - - - - - - - - - - - - - - 10. 00
49. For every bundle of pancit and bijon containing 12 kilos - - - - - - - - - - - - 3. 00
50. For every bundle of sotanghon containing 12 kilos - - - - - - - - - - - - - - - 3.00
51. Tube Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - 2. 00/sack
52. Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - 1. 00/block
53. Root crops, (camote, cassava, gabi, budiawe, singkamas) - - - - - - - - - - - 7. 00/sack
54. Potatoes, carrots, sayote (small) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/sack
55. Potatoes, carrots, sayote (big0 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
56. Onions, garlic and the like (small) - - - - - - - - - - - - - - - - - - -- - - - - - - - 5. 00/sack
57. Onion, garlic and the like (big) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
58. For every piece of jackfruit (ripe) - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/piece
59. For every piece of jackfruit (Vegetable) - - - - - - - - - - - - - - - - - - - - - - 2. 00/sack
60. For every box of papaya (ripe) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
61. For every caing of raw papaya (vegetable) - - - -- - - - - - - - - - - - - - - - 5. 00/caing
62. For every ganta of peanut - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - 7. 00/ganta
63. For every sack of kadyos (fresh) - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
64. For every sack of unhusk corn (fresh) - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
65. For every sack of corn grits - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
66. For every caing of Mango (small) - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/caing
67. For every caing of Mango (big) - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/caing
68. For every caing of native fruits (avocado, atis, santos, duhat, sarguelas,
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pomelo, camonsil, chico and the likes) - - - - - - - - - - - - - - - - - - - - - - 7. 00/caing
69. For every rebagan of native fruits - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
70. For every piece of pineapple - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 50
71. For every piece of empty flower pot (Small) - - - - - - - - - - - - - - - - - - - - - 0. 50
72. For every piece of empty flower pot ( Big) - - - - - - - - - - - - - - - - - - - - - - 2. 00
73. For every dozen of fresh flowers such as Rose and Dahlia - - - - - - - - - - - - 2. 00
74. For every box of soap - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
75. For every sack of squash - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00
76. For every sack of cement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
77. For every sack of Relief Clothing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25. 00
78. For every sack of Feeds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
79. For every sack of Chicken by products such as liver, legs, gizzard, etc. - - - 10. 00
80. For every sack of Slippers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 00
81. For every ream of cigarette - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
82. For every bundle of banana leaf - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
83. For every sack of Coconut Husk (bunot) - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
84. For every container of Cooking Oil - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
85. For every box of canned goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00
86. For every sack of flour - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00
87. For every container of Soy Sauce (5 gallon container) - - - - - - - - - - - - - - - - 5. 00
88. For every piece of empty sack - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.25
89. For every piece of chopping board (tapalan) - - - - - - - - - - - - - - - - - - - - - - - 1.00
90. For every piece of kalan - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1.00
91. For every bundle of plastic - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00
92. For every sack of cleanser - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00
93. For every bundle of rattan ---------------------------------- 2.00
94. For every sack of barbeque stick- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4.00
95. For every sack of pebbles ---------------------------------- 2.00
96. For every 100 pieces of quail eggs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00
97. For every tray of bread - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
98. For every case of soft drinks - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
99. For every case of beer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
100. For every box of liquor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
101. For every sack of sago - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
102. For every sack of cabbage (regular size) - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
103. For every large sack of cabbage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7.00
104. For every box of noodles such as maggi etc.- - - - - - - - - - - - - - - - - - - - - - - 5.00
105. For every packed (10 kgs.)of processed products such as hotdog, tocino, etc. 5.00
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106. For every box of shampoo - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
107. Others not herein-above mentioned per unit/sack- - - - - - - - - - - - - - - - - - - - 2.00
Fees on Space Occupied in Public Market per day:
1. Rice, vegetables, fruits, etc. (transient) - - - - - - - - - - - - - - - - - - - - - P 2.00/sq. m.

2. Meat (transient) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3.00/sq. m.
3. Chicken (live and dressed) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3.00/sq. m.
4. Salt per sack containing 5 gantas - - - - - - - - - - - - - - - - - - - - - - - - - - - -2.00/sq.m.
5. Dry goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
6. Dried Fish - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
7. All others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
SECTION 222. Rate of Rentals – There shall be paid to the City of Iloilo daily or monthly
rentals of stalls/spaces in the City Public Markets, as follows:
MARKET SPACE RENTAL RATES PER SQUARE METER PER DAY.
A. CENTRAL MARKET:
SECTION CLASS No. of AREA Rate per

Stalls ( sq. m.) sq. m.
1. Rice and Grain A 32 161 P 1.90

B 40 200 1.65
C 8 42 1.25
2. Dried Fish A 26 125 1.95

B 24 120 1.65
C 6 31 1.25
3. Varieties A 18 127 1.95

B 8 73 1.65
C 16 140 1.25
4. Fish A 106 403 3.30

B 96 353 2.95
C 32 124 2.65
5. Fruits and Vegetable A 93 470 2.30

B 80 387 1.90
C 26 121 1.65
6. Eateries A 28 302 1.95
7. Groceries A 29 140 1.95

B 26 113 1.65
C 17 77 1.25
8. Dry Goods A 36 274 1.95
9. Meat A 66 304 4.60

B 70 288 4.35
C 36 147 4.00
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10. Stores A 68 1383 3.30
11. 2ND Floor A 956 2.65
B. TERMINAL MARKET
SECTION No. of Rate per

Stalls ( sq. m.)
1. Peripheral 88 P 2.20
2. Back of Peripheral 90 1.50
3. Variety 68 1.25
4. Fruits and Vegetables 164 1.25
5. Eateries 40 1.25
6. Dry Goods 36 1.25
7. Grocery 34 1.25
8. Rice and Grains 34 1.25
9. Dried Fish 34 1.25
10. Coco Grinder 34 1.25
11. Annexes 50 1.25
12. 2nd Floor ` 1.80
13. Poultry 42 3.15
14. Meat 56 3.80
15 Fish 112 2.75
C. LAPAZ MARKET:
SECTION Rate per

sq. m.
1. Peripheral Stalls P 1.70

2. Class B 1.50
3. Class C 1.25
4. Meat 3.70
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D. JARO MARKET (BIG AND SMALL)
SECTION Rate per Sq. m.

2. Class B 1.25
3. Class C 1.00
E. MANDURRIAO, AREVALO AND MOLO MARKETS
SECTION Rate per Sq. m.

2. All Other Stalls 1.25
CHAPTER VI – FISH INSPECTION FEES
SECTION 223. Imposition of Fees - The City of Iloilo shall impose and collect the following
fish inspection fees:
a. For the inspection of fish having the length of 6 inches or more, alimango, kasag, lukon,
pasayan, squid P 1.00/kilo or P 20. 00/box having an average weight of 30 kilos.
b. For the inspection of all other fish and sea products including kalampay, hipon and sapsap not
included in Sub-Paragraph above P 1.00/kilo or P 10.00/box having an average weight of 20
kilos. Provided, however, that the City market collector or Fish Inspector, when performing the
duties required by virtue hereof shall annotate in the official receipt the facts of the inspection
of the kind and weight of the thing inspected.
CHAPTER VII - SLAUGHTERHOUSE
SECTION 224 Slaughterhouse Fees – The City of Iloilo shall collect fees for the
slaughterhouse of animals and poultry or the use of corrals in accordance with the provisions of this
Chapter.
SECTION 225 Permit Fee to Slaughter (City Veterinary) – Before any animal is slaughtered
for public consumption, a permit therefore shall be secured from the City Veterinarian concerned or his
duly authorized representative and the corresponding fee collected by the City Treasurer or his deputy in
the amount provided, as follows:
Public Private
Consumption
Large or small cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30. 00/head P 25. 00/head

Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25. 00/head 20. 00/head
Sheep, goats - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 00/head 5. 00/head
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SECTION 226. Rate of Slaughterhouse Fees – Slaughterhouse fee shall be collected for the
use of slaughterhouse facilities maintained by the Iloilo City Government.
Large cattle (carabao, horse) not less than 150 kilos - - - - - - - - - - - - - - - - P 50. 00/head
Small (149 kilos and below) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40. 00/head
Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 50/kilo
Goats - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 40/kilo
Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 40/kilo
Others (including fowl) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.30/kilo
SECTION 227. Place of Slaughter – The slaughter of any kind of animal for sale or
consumption of the public shall be done only at the City Slaughterhouse. The slaughter of animals
intended for home consumption may be done elsewhere except large cattle: Provided, that the animal
slaughtered should not be sold or offered for sale.
Violation of this provision shall be, upon conviction, fined for not less than P 1, 000.00 nor more
than P 5, 000.00 or imprisonment of not more than six (6) months, or both, upon the discretion of the
Court.
SECTION 228. Post Mortem Fee – There shall be collected for each kilogram of animal or
poultry meat, including tongue, heart, and liver of any animal or poultry a Post Mortem fee of:
a. Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 0. 25/kg.

b. Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 20/kg.
c. Goats/Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 15/kg.
d. Poultry - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 10/kg.
SECTION 229. Requirements for the Issuance of Permit for the Slaughter of Large Cattle –
Upon the issuance of the permit to slaughter, the large cattle shall be slaughtered at the City
Slaughterhouse. Before issuing permit for the slaughter of large cattle, the Treasurer or his deputy shall
require for branded cattle the production of the certificate of ownership if the owner is the applicant, or
the original certificate of ownership and the certificate of transfer showing title in the name of the person
applying for the permit if he is not the original owner.
If the applicant is not the original owner and there is no certificate of transfer made in his favor,
one such certificate shall be issued and the corresponding fee collectible therefore. For unbranded cattle
that have not yet reached the required age for branding, the Treasurer or his deputy shall require evidence
satisfactory to him regarding the ownership of the animal for which permit to slaughter has been
requested. For unbranded cattle of the required age, the necessary owner’s certificate and transfer
certificate shall be issued the corresponding fees collected therefore before the permit is granted. The
following rate shall apply:
1. Certificate of ownership - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00
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2 .Certificate of transfer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50.00
SECTION 230. Corral Fee – Fees at the rates herein fixed, per day or fraction thereof maybe
collected for the animals to be slaughtered which are deposited and kept in the corral owned by the City
of Iloilo, at the following rates:
Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20. 00/head
Hogs , goats, sheeps - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 00/head
Others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/head
SECTION 231. Meat Delivery Fee/ Hauling Fee – There shall be collected meat delivery fee
for animals or poultry slaughtered in the City Slaughterhouse, at the following rates:
Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00/head

Hogs, goats, sheeps - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35. 00/head
Others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 20/head
SECTION 232. Slaughter Fee – Slaughterhouse fee for killing, dehairing, dehiding,
defeathering and eviscerating the following animals and poultry is hereby fixed in accordance with the
following rate:
a. Large Cattle (carabao, horse)

150 kilos and above - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - P 1. 00/kg.
Below 150 kilos - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. 30/kg.
b. Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. 50/kg.
c. Goats --------------------------------------------- 2. 00/kg.
d. Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00/kg.
e. Others (including fowl) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 40/kg.
SECTION 233. Ante Mortem Fee – Fee for the examination of animals and fowls by the City
Veterinarian or his deputy prior to slaughter. Animals shall be prevented from being slaughtered if found
with a disease or in an abnormal condition:
a. Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 0. 25/kg.

b. Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 20/kg.
c. Goats/Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 15/kg.
d. Fowls - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 10/kg.
CHAPTER VIII – BUS TERMINAL
SECTION 234. This chapter shall govern the imposition and collection of taxes, fees and other
charges in public bus terminals.
SECTION 235. The following Bus Terminal Fees are hereby imposed and shall be collected, as
follows:
a) Trucks with seating capacity of 30 persons and below - - - - - - - - - - - - - - P 30. 00/trip

b) Trucks with seating capacity of 31 persons and above - - - - - - - - - - - - - - - - 60. 00/trip
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c) PUJ - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15.00/trip
SECTION 236. Aside from the usual local taxes payable by person and business, there is
hereby imposed a concessionaire fee on businesses within the bus terminal not otherwise imposed in the
preceding section as follows:
Carinderia, cafeteria, restaurant - - - - -- - - - - - - - - - - - - - - - - - - - - - - - P 2.00/sq. m./day
General merchant - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/sq. m./day
Others such dealers including dealers on Agricultural machineries, LPG and other
Products or merchandise - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 4.00/sq. m./day
SECTION 237. The City Treasurer shall designate the Bus Terminal In-Charge and such
personnel necessary for the operation of the enterprise and the collection of City taxes, fees and charges
therein.
CHAPTER IX – FLEA AND NIGHT MARKET
SECTION 238. The City of Iloilo may, by Ordinance, create, fix and regulate flea and night
market as well as ambulant vending in any City street or designated thoroughfare.
SECTION 239. In pursuant to the provision of the immediately preceding Section, the
Sangguniang Panlungsod shall fix the rates of taxes, fees and charges after calling for a public hearing
on any proposal under this Chapter.
BOOK V
ADMINISTRATIVE PROVISIONS
CHAPTER I- PAYMENTS OF PERMITS AND LICENSES
SECTION 240. License Necessary - It shall be unlawful for any person to open any business,
trade or calling, or begin any profession from which taxes, fees or charges and/or rentals, as authorized
to be levied and collected under R.A. 7160, otherwise known as the LOCAL GOVERNMENT CODE
OF 1991, in the City of Iloilo without first paying and obtaining a Mayor’s Permit, License or Privilege
Tax or to continue the operation of the same for the ensuing year and have any stock in trade without
first paying the graduated or fixed taxes, fees or charges or rentals imposed under this Ordinance.
SECTION 241. Invalid Payments – Any tax, fee or charges paid in any locality outside the City
of Iloilo for any business, occupation, trade or calling which is required to be paid in Iloilo City under
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the provisions of this Ordinance shall be invalid within the jurisdiction of this City and the same shall
not be used as a license to operate any business in the City of Iloilo.
SECTION 242. Barangay Clearance – No license or permit for any business or activity may be
issued unless a clearance is first obtained from the Barangay where such business or activity is located
or conducted. The back portion of the said clearance should contain a sketch of the applicant’s exact
location of business duly signed by the Punong Barangay The application for clearance shall be acted
upon within seven (7) working days from the filing thereof. In the event that the clearance is not issued
within the said period, the City Mayor may issue the corresponding City License or permit. Provided,
however, that the applicant shall execute an affidavit attesting to that fact.
SECTION 243 Permits to be Displayed Conspicuously – All licenses, privilege tax receipt and
permit issued to a taxpayer under the provision of this Code must be displayed by the licensee in a
conspicuous place in his office, store or business establishment. In the case of a peddler or traveling
agents or other persons having no fixed place or business, such permit and receipt shall be kept in the
physical possession of the holder. In the case of delivery van or truck, the City sticker issued to the
taxpayer shall be pasted for display on the right hand side of the windshield. Vehicles subject to night
parking fees shall also display the City Sticker on the windshield. Failure to do so shall be deemed
unlawful and shall be penalized as herein provided
SECTION 244. Separate License or Permit for Different Kinds of Business or Establishment
– In case a person desires to conduct the same kind of business or trade in another place or establishment
within the City, in addition to or aside from the place specified in his license or permit, he shall secure a
separate license or permit for such additional business or trade and pay the corresponding tax or fee
specified and imposed in this Code. Except as otherwise provided in this Code, if a person desires to
engage in more than one kind of business, trade, occupation, or calling, he shall pay the tax or fee
imposed on each separate or different kind of business, trade, occupation, or calling, notwithstanding the
fact that he may conduct or operate all such distinct businesses, trade, occupations, or calling in one
establishment only.
SECTION 245 Registration of Name or Style with the City Treasurer – Every person,
engaged in any business shall, on or before the commencement of his business, or whenever he renew
his license or permit pay registration fee and register with the City Treasurer before commencement of
business or renewal of license. The registration shall contain his name or style, place of residence,
business, the place where such business is carried on, and such other information as may be required by
the City of Iloilo in the form prescribed therefore. In case of a firm the names and residence of the
various persons constituting the same shall also be registered.
The City Treasurer, after taking into consideration the volume of sales, financial condition and
other relevant factors, may require the registrant to guarantee the payment of his taxes by way of
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advance payment, or the posting or filling of a security, guarantee or collateral acceptable to the City
Treasurer.
SECTION 246. When Ownership of Business is Transferred, Not Considered New Business
– Whenever the ownership of a business already existing and operating under license or permit changes
in form, as from single proprietorship to partnership or corporations, or whenever the same business is
carried under a new name and style, or the business is transferred to a different owner but is continued or
carried on its entirety as the original, or partly, or the same business establishment, the same shall not be
considered as a new business for purposes of enabling the owner or operator thereof to pay a lower rate
of tax, fee or charge, but shall be deemed as a continuation of, and subject to the rates of taxes or fees
applicable to the original or existing business.
SECTION 247 Removal or Transfer of Business to Other Location – Any business,

profession, trade, occupation or calling for which taxes, fees or charges have been paid pursuant to the
provisions hereof may be moved to and continued in another place within the City of Iloilo, without
payment of additional taxes during the term for which payment had already been made. Provided,
however, that the taxpayer concerned shall first secure approval of the City Mayor and notify the City
Treasurer, in writing, of such approved removal or transfer at least forty-eight (48) hours before the
transfer. Proper notation of such transfer shall be made by the City Treasurer or his deputy on the face of
the official receipt, privilege tax receipt or other records involved.
SECTION 248. Continuation of Business of Deceased Person – When any individual paying a
business tax dies and the same business is continued by the person or persons interested in his estate, no
additional payment shall be required for the residue of the term for which the tax was paid: Provided,
however, that the person or persons interested in the estate should within thirty (30) days from the death
of the decedent submit to the City Treasurer’s Office inventories of goods or stocks had at the time of
such death.
The requirement under this Section shall also be applicable in the case of transfer of ownership
or change of name of the business establishment.
SECTION 249. Duration of Permits – Permits shall be granted annually and shall expire on the
thirty-first (31st) day of December of the year of issuance thereof.
SECTION 250 Revocation of Permit. –
(A) The City Mayor shall have the power to revoke a permit for:
(1) Violation of law;
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(2) Upon recommendation of the City Treasurer
a). For persistent or habitual delinquency in the payment of taxes, fees, or charges; or
b). For fraudulent business practice which may result in tax loss to the City of Iloilo.
(3) Other justifiable causes.
(B) The revocation of a permit and/or the issuance of an order closing a business by the City Mayor
automatically cancels the license of the business involved in such revocation or order of
closure; and under this circumstances, the taxpayer shall not be entitled to any tax refund for
the unexpired portion of the year or quarter for which payment had been made in full.
CHAPTER II – RULES AND PROCEDURES FOR THE ISSUANCE OF

BUSINESS PERMITS/LICENSES AND CLOSURE OF BUSINESSES
SECTION 251. Renewal of Permits – Every permit shall be renewed within the first twenty (20)
days of January following its expiration.
SECTION 252. Requirements – All applicants for permits and licenses or renewal shall comply
will all the following requirements:
1) Assessor’s Office – Certification of Real Property Ownership;

2) Treasurer’s Office –
a) Real Property Tax Clearance;
b) Computation of Payment;
c) Recording of the Permittee’s Business and the complete address and location sketch,
where necessary;
d) Signature of the City Treasurer;
e) Issuance of official receipt after payment.
3) Permit Division – Mayor’s Office
f) Required Barangay Clearance;
g) Issuance of Permit Number;
h) Signature of the City Mayor and release of the permit.
SECTION 253. Action on Application for Permit.- Upon compliance with all the requirements,
the application for new license or permit or renewal thereof shall be acted upon within seventy-two (72)
hours from the time the same is actually submitted either favorably or unfavorably. If the action is
unfavorable written reasons shall be submitted to the applicant within the same period of time in order
that he can comply with the requirements or cure the defect. In the event that no action is taken thereon
within the said period, it is deemed that such application has been favorably acted upon and the actual
issuance of the license or renewal thereof shall become ministerial.
SECTION 254. Grounds for Denial of Permit – The following shall be considered as grounds
for denial and/or revocation of the business permit/license or renewal thereof:
a) Violation of law;
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b) When the owner/operator of the business establishments abuse the privilege to the injury of the
public morals and peace;
c) Upon recommendation of the City Treasurer –

1) For persistent or habitual delinquency in the payment of taxes, fees or charges;
2) For fraudulent business practice which may result in tax loss to the City of Iloilo.
d) When the business is conducted in a disorderly manner;
e) When the business establishment is used for illegal activities;
f) When the business is conducted in a way contrary to the character of the business applied for;
g) When the business establishment is permitted to be used as a resort for disorderly characters,
criminals or women of ill-repute;
h) Willful neglect of the owner/operator to comply with any of the requirements set forth for such
business;
i) Violation of any other ordinance in connection with or related to such business;
j) Other justifiable causes.
SECTION 255. Written Notice Before Actual Closure – In certain cases on revocation of
permits and/or licenses validly issued by competent authorities and/or closures of business in accordance
with law, the owner of such business shall be given written notice of revocation of license/permit and/or
closure, at least ten (10) days before the date for actual revocation and/or closure except when the
business involves illegal activities stipulated under the Revised Penal Code or other penal laws on
fraudulent acts in which case the provision of this Section shall not apply;
SECTION 256. Notice of Revocation of Permit/License – Any notice of revocation of

permit/license and/or closure of business made without complying with the ten (10) days notice
provided in Section 254 hereof shall be null and void and shall have no effect of whatever nature or
kind.
The notice of revocation and/or closure shall include all violations of laws or ordinances or
condition of the permit and/or license violated including the date of the violation by the owner/operator
of the business concerned.
Within the ten (10) day period, the owner/operator of the business shall be given a grace period
to comply with all the requirements and deficiencies which are the grounds for such revocation and/or
closure except on ground of fraud or habitual delinquency in the payment of taxes, fees or charges. In
case the owner/operator of the business complies with all the requirements and deficiencies within the
prescribed period hereof, then the notice or revocation and/or closure shall be nullified and shall
automatically become inoperative. Failure on his part to comply with all the requirements and/or
deficiencies within the grace period herein provided, the owner shall be required to submit his written
explanation and/or answer within seventy-two (72) hours. After an answer has been filed, the City
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Mayor shall indorse the matter to the City Legal Officer for proper hearing and investigation, in which
case the aggrieved party shall be allowed to present witnesses and evidence and cross-examine the
witnesses against him. After the hearing is conducted, the City Legal Officer and the City Treasurer shall
submit their verified written recommendation to the City Mayor within a period of forty-eight (48) hours
from the time the hearing is concluded. The City Mayor shall then proceed with the matter in accordance
with the recommendation of the City Legal Officer and the City Treasurer. The business shall remain
open while the hearing is being conducted until final action is made by the City Mayor based upon the
recommendation of the City Legal Officer and the City Treasurer; Provided, however, that the
recommendations of the City Legal Officer and the City Treasurer shall be limited to the violations
and/or deficiencies included in the notice of revocation and/or closure.
CHAPTER 111 – COLLECTION OF TAXES
SECTION 257. Collection of Local Revenues by Treasurer – All local taxes, fees, and charges
shall be collected by the City Treasurer or his duly authorized deputies.
The City Treasurer may designate the barangay treasurer as his deputy to collect local taxes,
fees, or charges. In case a bond is required for the purpose, the City government shall pay the premium
thereon in addition to the premiums of bond that may be required under R.A. 7160.
SECTION 258. Tax Period and Manner of Payment – Unless otherwise provided in this Code,
the tax period of all local taxes, fees, and charges shall be the calendar year. Such taxes, fees and charges
may be paid in quarterly installments.
SECTION 259. Accrual of Tax – Unless otherwise provided in this Code, all local taxes, fees,
and charges shall accrue on the first (1 st) day of January of each year. However, new taxes, fees or
charges or changes in the rates thereof shall accrue on the first (1 st) day of the quarter next, following the
effectivity of the Ordinance imposing such new levies or rates.
SECTION 260. Time of Payment – Unless otherwise provided in this Code, all local taxes,
fees, and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter,
as the case may be. The Sangguniang Panlungsod may, for a justifiable 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 six (6) months.
SECTION 261. Payment on Combined or Related Businesses.

a) The taxes imposed under Section 4, Book I, shall be payable for every separate or distinct
establishment or place where business subject to the tax is conducted and one line of business does not
become exempted by being conducted with some other business for which such tax has been paid. The
tax on business must be paid by the person conducting the same.
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b) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 4 of this Ordinance which are subjected to the same rate of tax, the tax shall be computed on the
combined total gross sales or receipts of the said two (2) or more related businesses.
c) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 4 of this Code which are subjected 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 262. Surcharges and Penalties on Unpaid Taxes, Fees or Charges – There is
hereby imposed a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees or
charges not paid on time and an interest at the rate not exceeding 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 263. Interest on Other Unpaid Revenues – Where the amount of any other revenue
due the City of Iloilo, except voluntary contribution or donation, is not paid on the date fixed in this
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 not
exceeding 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.
CHAPTER IV- SITUS OF THE TAX
SECTION 264. Definitions of Terms – The definition of the different terms in relation to the
situs of the tax contained in Article 243 (a) (1) to (5) of the Implementing Rules and Regulation of RA
7160 are hereby adopted.
SECTION 265. Sales Allocations – For purposes of determining the tax payable to the City of
Iloilo, where business sales or receipts allocation is necessary, the provisions of Article 243 (b) (1) to (7)
and Article 249 (c) of the Implementing Rules and Regulation of RA 7160 shall apply.
SECTION 266. Sales made by Route Trucks, Vans or Vehicles
For purposes of determining the tax payable to the City of Iloilo on sales made by route trucks,
vans or vehicles, the provisions of Article 243 (d) (1) to (4) of the Implementing Rules and Regulations
of RA 7160 shall apply.
CHAPTER V - INCENTIVES
SECTION 267. Authority to Grant Tax Exemption Privileges or Incentives
a) Except as otherwise provided under existing laws, while the City may grant tax exemption,
tax incentives, or tax relief, such grant shall not apply to regulatory fees which are levied under
the police power of the City of Iloilo. Tax exemptions shall be conferred through the issuance by
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the City Treasurer of a tax exemption certificate, based on Ordinances, which shall be non-
transferable.
b) The Ordinance granting tax exemptions, tax incentives and tax reliefs shall be guided by the
following:
1. On the grant of tax exemptions or tax reliefs:

(a) Tax exemption or tax relief may be granted in case of natural calamities, civil
disturbance, general failure of crops, or adverse economic conditions such as
substantial decrease in the prices of agricultural or agri-based products;
(b) The grant of exemption or relief shall be through an ordinance.
(c) Any exemption or relief granted to a type or kind of business shall apply to all
businesses similarly situated; and
(d) Any exemption or relief granted shall take effect only during the next calendar year for
a period not exceeding twelve (12) months as may be provided in the Ordinance. In the
case of shared revenues, the exemption or relief shall only extend to the share of the
City.
2. On the grant of tax incentives:
(a) The tax incentive shall be granted only to new investments in the City of Iloilo
and the Ordinance shall prescribe the terms and conditions therefore;
(b) The grant of the tax incentives shall be for a definite period not exceeding one
(1) calendar year;
(c) The grant of tax incentives shall be by Ordinance passed prior to the first (1 st) day
of January of any year; and
(d) Any tax incentive granted to a type or kind of business shall apply to all
businesses similarly situated.
SECTION 268. Withdrawal of Tax Exemption Privileges or Incentives – Unless otherwise

provided in this Code, beginning January 1, 1992, all local tax exemption privileges or incentives
granted to and presently enjoyed by any person, whether natural or juridical, including Government-
owned or Controlled Corporations, are considered withdrawn, except the following:
(a) Local water districts;

(b) Cooperatives duly registered under RA 6938, otherwise known as the Cooperative Code of the
Philippines;
(c) Non-stock and non-profit hospitals and educational institutions;
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(d) Business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, from the date of registration;
(e) Business entity, association, or cooperatives registered under RA 6810; and
(f) Printer and/or publisher of books or other reading materials prescribed by the Department of
Education as school texts or references, insofar as receipts from the printing and/or publishing
thereof are concerned.
Unless otherwise repealed by law, business and economic enterprise operating within the
Export Processing Zones administered by the Export Processing Zone Authority shall continue to enjoy
the tax exemption privileges and tax incentives granted in PD 66, as amended.
CHAPTER VI- RETIREMENT OF BUSINESS
SECTION 269. Submission of Sworn Statement. – Any person, natural or juridical, with a
business subject to the tax on businesses under this Code shall, upon termination of the business, submit
a sworn statement of the gross sales or receipts for the calendar year.
For purposes hereof, termination shall mean that business operations are stopped completely.
Any change in ownership, management and/or name of the business shall not constitute termination as
contemplated under this Section. Unless stated otherwise, assumption of the business by any new owner
or manager or re-registration of the same business under a new name will only be considered by the City
for record purposes in the course of the renewal of the permit or license to operate the business.
SECTION 270. Business Retirement Procedures – The City Treasurer shall see to it that the
payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For
this purpose, the following procedural guidelines shall be strictly observed.
1. The City Treasurer shall assign every application for termination or retirement of business to
an inspector in his office who shall go to the address of the business on record to verify if it is
really no longer operating. If the inspection finds that the business is simply placed under a
new owner, the City Treasurer shall recommend the disapproval of the application for the
termination or retirement of said business. Accordingly, the business continues to become
liable for the payment of all the taxes, fees and charges imposed thereon under this Code.
2. In the case of a new owner to whom the business was transferred by sale or other forms of
conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business
pursuant to the provisions of this Code on transfer tax.
3. If it is found that the retirement or termination of the business is legitimate, and the tax due
therefrom be less than the tax due for the current year based on the gross sales or receipts, the
difference in the amount of the tax shall be paid before the business is considered officially
retired or terminated.
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4. The permit issued to a business retiring or terminating its operations shall be surrendered to the
City Treasurer who shall forthwith cancel the same and record such cancellation in his books.
The City Mayor shall be informed accordingly.
SECTION 271. Final Tax Determination – In determining the final tax to be paid by the business
concerned who applied for retirement, the City Treasurer may resort to the examination of its books of
accounts and other related records.
CHAPTER VII – PRINTING AND ISSUANCE OF RECEIPTS OR SALES OR

COMMERCIAL INVOCE
SECTION 272. Printing of Receipts or Sales or Commercial Invoices – All persons who print
receipts or sales or commercial invoices shall, for every job order, secure from the Bureau of Internal
Revenue an authority to print said receipt or invoices before printing the same. A copy of the authority
shall be furnished to the City Treasurer.
No authority to print receipts or invoices shall be granted unless the receipts or invoices to be
printed are serially numbered and shall show, among other things, the name, business style, taxpayer
identification number and business address of the person or entity to use the same.
Persons engage in or operators of amusement places shall secure also from the City Treasurer
authority to print their tickets and must register the same with the latter prior to the use or issuance
thereof.
Within twenty (20) days from the end of every calendar quarter, the printer shall submit to the
City Treasurer, a report containing the following information:
(1) Names, address, taxpayer identification number of the person or entities for whom the amusement
ticket were printed during the preceding quarter, and
(2) Quantity of tickets printed and the serial numbers of the tickets in each roll.
SECTION 273. Issuance of Receipts – All persons, subject to tax under this Code, shall for
each sale or transfer of merchandise or for services rendered amounting to twenty-five pesos (P25.00)
or more, issue receipts or sales or commercial invoices, prepared at least in duplicate, showing the date
of transaction, quantity, with cost and description of merchandise or nature of service; Provided, that in
the case of sales, receipts or transfers in the amount of One Hundred Pesos (P 100.00) or more, or
regardless of amount, where the sale or transfer is made by persons subject to graduated fixed or
percentage tax under this Code, or where the receipt is issued to cover payment for rentals,
commissions, compensation or fees, receipts or invoices shall be issued which shall show the name,
business style, if any, and address of the purchaser, customer or client. The original of each receipt or
invoice shall be issued to the purchaser, customer or client at the time the transaction is effected while
the duplicate shall be kept and preserved by the issuer in his place of business for a period of three (3)
years from the close of the taxable year in which such invoice or receipt was issued.
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SECTION 274. Specific Violation – In addition to failure or refusal to pay or remit the taxes,
fees and/or charges imposed or fixed in this Code, the following acts or omission shall constitute
grounds for application of remedies and penalties provided for in Section 249 and Section 329 of this
Code, to wit:
(a) Non-issuance of or failure to issue BIR registered invoices or receipts. There is failure to issue
invoice for the goods sold, irrespective of the term, whether for cash, installment, and/or account,
when the goods are already taken outside the store, establishment, or bodega, by the purchaser
and/or by the seller for the purpose of delivering the same, directly or through any carrier to a
buyer, purchaser, client or user, without the corresponding invoice having been issued therefore.
(b) Issuing only delivery receipts, order slips, etc. other than the BIR registered invoices for goods
sold or official receipts for services rendered.
(c) Misdeclaration or undervaluation of goods sold or services rendered
There is misdeclaration when the goods or services rendered as reflected in the duplicate or stub
invoice is different from the original invoice.
There is undervaluation where the amount in the duplicate or stub copy is less than the amount in
the original invoice.
(d) Erasure and deliberate change in the amount reflected in the duplicate or stub copy of the
invoice.
(e) Issuance of unregistered movie house ticket.
(f) Issuance of recycled movie house ticket
(g) Other practices through which the taxpayer may evade payment of the correct amount of tax due
as determined by the City Treasurer or his deputies.
Any of the above-enumerated acts or omissions shall be considered a willful attempt to evade or
defeat payment of the corresponding tax, fee or charge.
CHAPTER VIII – PROCEDURES IN THE IMPLEMENTATION OF

EXEMPTIONS FROM THE PAYMENT OF AMUSEMENT TAX ON
ADMISSION
SECTION 275. Prior Notice – The sponsoring entity should give prior notice to the City Mayor
and the City Treasurer of its intention to hold the desired film benefit or any performance where
admission therein requires the payment of the corresponding tax on paid admission. The notice should
indicate the name of the film to be shown or the performance to be held, the inclusive dates of the
benefit or performance, and the name of the theater or place of performance. Sample tickets to be used
for the film exhibition, show or performance should be transmitted together with said notice.
SECTION 276. Printing of Tickets – The sponsoring entity should print its own admission
tickets serially numbered for the film exhibition or performance indicating the admission prices, the
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name of the theater and/or place where the film exhibition or performance is to be held, the title of the
film or show, the inclusive dates of the exhibition or performance, and the words “TAX FREE” printed
thereon.
SECTION 277. Tax – If the benefit is a film exhibition, the sponsoring entity shall in no case,
use the theater’s own tickets. If, however, the aforesaid theater tickets are used, and the tax indicated
thereon are paid by the movie patrons, then the proprietors, lessees or operators of the theaters
concerned shall withhold the tax as prescribed in the Code and remit the amount to the City Treasurer
and not to the sponsoring agency, otherwise the theater owner or operator shall be held liable for the
amount of taxes collected during the period of exemption;
SECTION 278. Registration of Tickets and Invoices – All printed tickets together with the
corresponding commercial invoice issued by the printer of the tax-exempted sponsoring entity should be
presented for registration/recording to the Office of the City Treasurer before the start of the activity or
benefit and in no case shall unregistered tickets be offered for sale. The sponsoring entity should also
submit to the City Treasurer a carbon or machine copy of the original of its contract and/or agreement
with the owner or operator of the theater or amusement place, as the case may be.
SECTION 279. Report – The sponsor (beneficiary) shall file with the City Treasurer, copy
furnished the nearest Bureau of Internal Revenue Office, within ten (10) days from the last show or
exhibition, a report in triplicate on:
a) The number of tickets sold, classified according to the prices thereof; and
b) The gross receipts or income derived from the show or benefit, the expenses incurred in
connection therewith and the resulting net income duly certified jointly by a responsible official
of the sponsoring entity and the owner/operator of the amusement place.
SECTION 280. Disposition of the Unsold Tickets –The unsold tickets together with an
inventory duly signed by the official of the sponsoring agency should be surrendered to the City
Treasurer. The unsold tickets shall be destroyed by burning in the presence of a representative of the
City Auditor;
SECTION 281. Duration of Exemption – In cases of film exhibitions, the number of days of
exemption shall be decided upon by the City Mayor upon the recommendation of the City Treasurer.
CHAPTER IX- INSPECTION OF BUSINESS ESTABLISHMENT AND

EXAMINATION OF BOOKS OF ACCOUNTS
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SECTION 282. Inspection for Tax Compliance – The City Treasurer shall assign deputies to
inspect business establishments or conduct surveillance activity thereon to determine tax compliance
provided for in this Code.
SECTION 283. Checking of Admission Tickets – It shall be unlawful for any owner or
operator of cockpit, movie house, theater, gymnasium or by the sponsor or promoter of any boxing
exhibition or athletic game held for profit, amusement or fund-raising purpose, by themselves or through
their agent or agents, to sell to the public unregistered ticket or tickets which are registered but have
already been previously sold to the public.
The City Treasurer shall assign in every cockpit, movie house, theater, gymnasium or any place
of amusement selling tickets to the public, ticket checkers who shall see to it that no unregistered tickets
shall be sold and that registered tickets be sold to the public shall be broken into halves, one half (1/2) to
be deposited by the government checkers in the box provided for the City Government and the other half
to be deposited in the box owned by the theater owner or operator.
It shall be the duty of the operator or owner of any movie house or theater or other place of
amusement to provide the government checkers a strategic place where they can perform their assigned
duties more effectively; PROVIDED, however, that cockpit or movie house owner, operator or operators
of any other places of amusement shall make accessible their places of business to
agents/representatives/deputies of the City Treasurer authorized to check tickets or to supervise
government checkers.
SECTION 284. Corporation, Companies, Partnership, or Persons Required to Keep Book of

Account –
(a) All corporations, companies, partnerships, or persons, required by this Ordinance to pay local
taxes, fees and charges shall keep a journal and a ledger, or their equivalents: Provided, however,
that those whose quarterly sales, earnings, receipts, or output do not exceed Five Thousand Pesos
(P 5,000.00) shall keep and use a simplified set of bookkeeping records duly authorized by the
Secretary of Finance wherein all transactions on sales and purchase are shown and from which all
taxes due of the government may readily and accurately be ascertained and determined any time of
the year: provided, further, that in the case of corporations, companies partnerships, or persons
whose gross quarterly sales, earnings, receipts or output exceed Twenty-Five Thousand Pesos (P
25, 000.00) they shall have their books of accounts audited and examined yearly by independent
Certified Public Accountants and their sworn statement of receipts, sales or income are
accompanied with certified statements, schedules, listing of income-producing properties and the
corresponding income therefrom and other relevant statements.
(b) Independent Certified Public Accountant defined- The term “ Independent Certified Public
Accountant: as used in the preceding paragraph, means an accountant who possesses the
independence as defined in the rules and regulations of the Board of Accountancy.
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(c) Penal Provision – Any Certified Public Accountant employed to examine and audit books of
taxpayers under Subsection (A) of this Section or any person under his direction who willfully
falsifies report or statements bearing on any examination or audit, or renders a report, including
exhibits, statements, schedules or other forms of accountancy work which has not been verified by
him personally or under his supervision or by a member of his firm or by a member of his staff in
accordance with sound auditing practices, or certified statements of a business enterprise
containing an essential misstatement of fact or omission in respect to the transactions and taxable
income of his client or who, not being an Independent Certified Public Accountant according to
Subsection (b) of this Section, examines and audits books of taxpayers, or any person who offers to
sign and certify financial statement without audit, or any person who offers any taxpayer to use
wrong accounting or bookkeeping records, or in any way commits an act or omission in violation
of the provision of this Section shall be punished by a fine of not exceeding Five Thousand Pesos
(P5, 000.00) and imprisonment of not more than six (6) months, or both. If the offender is a
Certified Public Accountant, upon conviction, his certificate as a Certified Public Accountant shall
be recommended for revocation or cancellation. In the case of foreigners conviction under this
Code shall constitute a ground for recommending deportation.
SECTION 285. Subsidiary; Books – All corporations, companies, partnerships or person

keeping the books of accounts mentioned in the preceding Section may, at their option, keep subsidiary
books as the needs of their business may require: Provided, that where such subsidiary books are kept,
they shall form part of the accounting system of the taxpayer and shall be subjected to the same rules
and regulation as to their keeping, translation, production and inspection as are applicable to the journal
and the ledger.
SECTION 286. Sales Book and Purchase Book – Among the subsidiary records that a
business shall keep are the Sales Book, which will contain records of all sales and receipts during the
year, and a Purchases Book which will contain records of all purchases of stock in trade during the year.
Entries in the Purchases Book shall be supported by receipts or invoice or advice issued by
the supplier.
SECTION 287. List of Suppliers, their Address and Sales Made in Iloilo City – It shall be the
duty of any business establishment, through its proprietor, operator, manager or president, to submit an
inventory of stocks in trade and a list of its suppliers to the City Treasurer, if required by the latter,
during the renewal of permit or license in January: Provided, however, that the list of suppliers shall
include their complete address and the amount of sales made to the particular business establishment.
Failure to furnish the City Treasurer with the above-mentioned list or information or inventory of
stock in trade shall be punished by a fine not exceeding Five Thousand Pesos (P5,000.00) or
imprisonment of not more than six (6) months, or both at the discretion of the court.
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SECTION 288. Language in which Books are to be kept; Translation – All such corporations,
companies, partnerships, or person shall keep the books or records mentioned in Section 85, Section 86
and Section 87 hereof in a native language or English. Provided, however, that if in addition to said
books or records in a language other than a native language or English, and the said translation must be
made by the bookkeeper, or such taxpayer, or in his absence, by his manager and must be certified under
oath as to its correctness by said bookkeeper or manager, and shall form an integral part of the books of
accounts aforesaid, the keeping of such books or records in any language other than a native language or
English is hereby prohibited.
SECTION 289. Preservation of Books of Accounts and Other Accounting Records – All
books of accounts including the subsidiary books, and other accounting records of corporations,
partnership, or persons shall be preserved by them for a period beginning from the last entry in each
book until the last day prescribed by Section 315 within which the Treasurer is authorized to make a tax
assessment. The said books and records shall be subjected to examination and inspection by the City
Treasurer: Provided, that for local taxation purposes, such examination and inspection shall be made
only once in a taxable year or period except in the following cases:
(a) Fraud, irregularity or mistake as determined by the City Treasurer;
(b) The taxpayer requests reinvestigation;
(c) Verification of compliance with local tax laws and regulations;
(d) Verification of tax liabilities; and
(e) In the exercise of the City Treasurer’s power under RA 7160, to obtain information from other
persons, in which case, another separate examination and inspection may be made. Examination
and inspection of books of accounts and other accounting records shall be done in the taxpayer’s
office or place of business or in the Office of the City Treasurer: All corporation, partnerships or
persons that retire from business shall, within ten days from the date of retirement or within such
period of time as may be allowed by the City Treasurer in special cases, submit their books of
accounts, including the subsidiary books and other accounting records to the City Treasurer or
any of his deputy for examination after which they shall be returned. Corporations and
partnerships contemplating dissolution must notify the City Treasurer and shall not be dissolved
until cleared of any tax liability.
Any provision of existing general or special law to the contrary notwithstanding, the books of
accounts and other pertinent records of tax-exempt organizations or grantees of tax incentives shall be
subjected to examination by the City Treasurer for purposes of ascertaining compliance with the
condition under which they have been granted tax exemptions or tax relief or tax incentives and their tax
liability, if any.
SECTION 290. Examination of Books of Accounts and Pertinent Records of Businessmen by

City Treasurer – The City Treasurer may, by himself or through any of his deputies duly authorized in
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writing, examine the books, accounts, and other pertinent records of any person, partnership,
corporation, or association subject to local taxes, fees and charges in order to ascertain, asses, and collect
the correct amount of tax, fee, or charge.
SECTION 291. Period of Examination – The examination shall be made during regular
business hours not oftener than once a year for every tax period, which shall be the year immediately
preceding the examination, and shall be certified by the examining official. Such certification shall be
made of record in the books of accounts of the taxpayer examined.
In case of probable fraud, the City Treasurer may examine records of prior years.
SECTION 292. Content of Authority – In case the examination is made by a duly authorized
deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the
name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be
examined, the date and place of such examination, and the procedure to be followed in conducting the
same.
SECTION 293. Availment of Records of Other Agencies – For the purpose of such
examination of the books of accounts, the records of the Revenue District Office of the BIR, and other
government agencies shall be made available to the City Treasurer, his deputy or duly authorized
representative.
The City Treasurer may avail himself also of other records from sources he will deem necessary,
including records or manifest of shipping companies or records of forwarders, brokerage or agents for
the attainment of correctly determining the tax liability of the taxpayer.
The City Legal Office shall aid and assist the City Treasurer for the institution of any legal
representation or action to carry out the inspection or examination called for in the immediately
preceding paragraphs.
SECTION 294. Support of Other National Government Agencies – National Government

Agencies shall lend support to the City Government’s tax collection efforts by requiring local tax
clearance issued by the City Treasurer before the issuance of documents, authority or permit to operate
their business or callings.
CHAPTER X- CIVIL REMEDIES FOR COLLECTION OF REVENUES
SECTION 295. City Government’s Lien – Local taxes, fees, charges and other revenues
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
subjected 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
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extinguished upon full payment of the delinquent local taxes, fees and charges including related
surcharges and interest.
SECTION 296. Civil Remedies – The civil remedies for the collection of local taxes, fees, or
charges, and related surcharges and interest resulting from delinquency shall be:
(a) By administrative action thru distraint of goods, chattels, or effects, and other personal property of
whatever character, including stocks and other securities, debts, credits, bank accounts, and
interest in and right to personal property and by levy upon real property and interest in or rights
to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously.
SECTION 297. Distraint of Personal Property – The remedy by distraint shall proceed as
follows:
(a) Seizure – Upon failure of the person owing any local tax, fee, or charge to pay the same at the
time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any
personal property belonging to that person or any personal property subjected to the lien in
sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment
thereto incident to delinquency and the expenses of seizure. In such cases, the City Treasurer or
his deputy shall issue a duly authenticated certificate based upon the records of his office
showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty and
interest due. Such certificate shall serve as sufficient warrant for the distraint of personal
property aforementioned, subject to the taxpayer’s right to claim exemptions under the
provisions of this Code and other existing laws. Distrained personal property shall be sold at
public auction in the manner herein provided for.
(b) Accounting of distrained goods –The officer executing the distraint shall make or cause to be
made an account of the good, chattels or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whose possession the goods, chattels or effects
are taken, or at the dwelling or place of business of that person and with someone of suitable age
and discretion, to which list shall be added a statement of the sum demanded and a note of the
time and place of sale.
(c) Publication – the officer shall forthwith cause a notification to be exhibited in not less than three
(3) public and conspicuous places in the City of Iloilo, specifying the time and place of sale, and
the articles distrained. The time of sale shall not be less than twenty (20) days after the notice to
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the owner or possessor of the property as above specified and the publication or posting of the
notice. One place for the posting of the notice shall be at the Office of the Chief Executive of the
City.
(d) Release of distrained property upon payment prior to sale - if at any time prior to the
consummation of the sale, all the proper charges are paid to the officer conducting the sale, the
goods or effect distrained shall be restored to the owner.
(e) Procedure of Sale – At the time and place fixed in the notice, the office conducting the sale shall
sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five
(5) days after the sale, the City Treasurer shall make a report of the proceedings in writing to the
City Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120)
days from the date of distraint, the same shall be considered as sold to the City 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 of the Commission on Audit and City Assessor as members.
(f) Disposition of proceeds – The proceeds of the sale shall be applied to satisfy the tax, including
the surcharges, interest, and other penalties incident to delinquency, and the expenses of the
distraint and sale. The balance over and above what is required to pay the entire claim shall be
returned to the owner of the property sold. The expenses chargeable upon the seizure and the sale
shall embrace only the actual expenses of seizure and preservation of the property pending the
sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the
proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be
distrained until the full amounts due, including all expenses, is collected.
SECTION 298. Levy on Real Property – After the expiration of the time required to pay the
delinquent tax, fee, or charge, real property may be levied on or 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 certificate showing the name of the taxpayer and the amount of the tax, fee,
or charge, and the penalty due from him. Said certification shall operate with the force of a legal
execution throughout the Philippines. The levy shall be effected by writing upon said certificate the
description of the property upon which levy is made. At the time, written notice of the levy shall be
mailed to or served upon the Assessor and the Register of Deeds of the City who shall annotate the levy
on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or,
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if he be absent from the Philippines, to his agent or the manager of the business in respect to which the
liability arose, or if there be none, to the occupant of the property in question.
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 sufficient to satisfy his
delinquency, the City Treasurer shall, within thirty (30) days after the execution of the distraint, proceed
with the levy on the taxpayer’s real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the
levying officer to the Sangguniang Panlungsod.
SECTION 299. Advertisement and Sale – 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 claim and cost of sale and such advertisement shall cover a period of at least
thirty (30) days. It shall be effected by posting a notice at the main entrance of the City Hall, and in a
public conspicuous place in the barangay or district 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. The
advertisement shall contain the amount of taxes, fees or charges, interest 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 fixed for the sale, the
taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails
to do so, the sale shall proceed and shall be held either at the main entrance of the City 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.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the
sale to the Sangguniang Panlungsod, and which shall form part of his records. After the consultation
with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate 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 and charges, and related surcharges, interests, or penalties:
Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be
turned over to the owner of the property.
The City Treasurer may advance from his tax campaign funds or any funds available in his
Office an appropriation or savings of an amount sufficient to defray the cost of collection by means
provided for in this Code, including preservation or transportation expenses in cases of personal
property, and the advertisement and subsequent cost of sale, in case of personal and real property
including improvements thereon.
SECTION 300. Redemption of Property Sold – Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the
City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties
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from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per
month on the purchase price from the date of purchase to the date of redemption. Such payment shall
invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of
redemption from the City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale
previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus
the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of
sale and, other legitimate expenses incurred by him, and said property thereafter shall be free from the
lien of such taxes, fees, or charges, related surcharges, interest, and penalties.
The owner shall not, however, be deprived of the possession of said property and shall be
entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
SECTION 301. Final Deed to Purchaser – In case the taxpayer fails to redeem the property as
provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the
property as has been sold, free from liens of any taxes, fees, charges, and related surcharges, interests,
and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale
depends.
SECTION 302. Purchase of Property by the City of Iloilo for Want of Bidder – 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 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
reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration
with his office 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.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives
may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and
related surcharges, interest, or penalties, and the cost of sale. If the property is not redeemed as provided
herein, the ownership thereon shall be fully vested to the City of Iloilo.
SECTION 303. Resale of Real Estate Taken for Taxes, Fees or Charges – The Sangguniang
Panlungsod may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell
and dispose 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.
SECTION 304. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through
Judicial Action – The City may enforce the collection of delinquent taxes, fees, charges or other
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revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City
Treasurer within the period prescribed by this Ordinance.
SECTION 305. Further Distraint of Levy – The remedies by distraint and levy may be
repeated if necessary until the full amount due, including all expenses, is collected
SECTION 306. Personal Property Exempt from Distraint or Levy – The following property
shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the
payment of any local tax, fee or charge, including the related surcharge and interest:
(a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or
employment:
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may
select and necessarily used by him in his ordinary occupation;
(c) His necessary clothing, and that of all his family;
(d) Household furniture and utensils necessary for housekeeping and used for that purpose by
the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos
(P 10,000.00);
(e) Provisions, including crops actually provided for individual or family use sufficient for four
(4) months;
(f) The professional libraries of doctors, engineers, lawyers and judges;
(g) One fishing boat and net not exceeding the total value of Ten Thousand Pesos (P10,000.00),
by the lawful use of which a fisherman earns his livelihood; and
(h) Any material or article forming part of a house or improvement of any real property.
CHAPTER XI – COLLECTION OF DELINQUENT REAL PROPERTY TAXES
SECTION 307. Notice of Delinquency in the Payment of the Real Property
(a) When the real property tax or any other tax imposed under this Code becomes delinquent, the
City Treasurer shall immediately cause a notice of the delinquency to be posted at the main
entrance of the City Hall and in a publicly accessible and conspicuous 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 of Iloilo.
(b) Such notice shall specify the date upon which the tax becomes delinquent and shall state that
personal property may be distrained to effect payment. It shall likewise state that at any time
before the distraint of personal property, payment of the tax with surcharges, interest and
penalties may be made in accordance with this Code and unless the tax, surcharges and penalties
are paid before the expiration of the year for which the tax is due except when the notice of
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assessment or special levy is contested administratively or judicially pursuant to the provision of
Chapter 3, Title II, Book II of the Local Government Code, the delinquent real property will be
sold at public auction, and the title to the property will be vested in the purchaser, subject,
however, to the right of the delinquent owner of the property or any person having legal interest
therein to redeem the property within one (1) year from the date of sale.
SECTION 308. Remedies for the Collection of Real Property Tax – For the collection of the
basic real property tax and any other tax levied under Book Three of this Code, the City government
may avail of the remedies by administrative action thru levy on real property or by judicial action.
SECTION 309. Local Government Lien – The basic real property tax and any other tax levied
under Book Three of this Code, constitute a lien on the property subject to tax, superior to all lien,
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 tax
and the related penalties, interests and expenses.
SECTION 310. Levy on Real Property – After the expiration of the time required to pay the
basic real property tax or any other tax levied under Book Three of this Code, real property subjected 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 City Treasurer, when issuing a
warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner
of the property or person having legal interest therein, the description of the property, the amount of the
tax due, penalty and the interest thereon. The warrant shall operate with the force of a legal execution
throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real
property or person having legal interest therein, or in case he is out of the country or cannot be located,
to the administrator or occupant of the property. At the same time, written notice of the levy with the
attached warrant shall be mailed to or served upon the Assessor and the Registrar of Deeds of the City,
who shall annotate the levy on the tax declaration and certificate of title of the property respectively.
The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten
(10) days after receipt of the warrant by the owner of the property or person having legal interest therein.
SECTION 311. Advertisement and Sale – Within thirty (30) days after service of the warrant of
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. The
advertisement shall be effected by posting a notice at the main entrance of the City Hall, and in a
publicly accessible and conspicuous place in the barangay where the real property is located, and by
publication once a week for two (2) weeks in a newspaper of general circulation in the City. The
advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of
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sale, the date and place of sale, the name of the owner of the real property or person having interests
therein, and a description of the property to be sold. At any time before the date fixed for the sale, the
owner of the real property or person having legal interest therein may stay the proceedings by paying the
delinquent tax, the interests due thereon and the expenses of sale. 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 sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the
sale to the Sangguniang, and which shall form part of his records. The City Treasurer shall likewise
prepare and deliver to the purchaser a certificate 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 sale and a brief description of the proceedings: Provided, however, that the 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 interests therein.
The City Treasurer may advance an amount from his tax campaign funds or appropriation
savings of his Office sufficient to defray the cost of collection thru the remedies provided for in this
Code, including the expenses of advertisement and sale.
SECTION 312. Redemption of Property Sold – Within one (1) year from the date of sale, the
owner of the delinquent real property or person having legal interest therein, or his representative, shall
have the right to redeem the property upon payment to the City Treasurer of the amount of the
delinquent tax, including the interest thereon, and the expenses of sale from the date of delinquency to
the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from
the date of sale to the date of redemption. Such payment shall invalidate the certificate 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 certificate of redemption, which shall be issued by the City Treasurer or his deputy.
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.
The City Treasurer or his deputy, upon receipt from the purchaser the certificate of sale, shall
forthwith return to the latter the entire amount paid by him plus an interest of not more than two percent
(2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due
thereon and expenses of sale.
SECTION 313. Final Deed to Purchaser – In case the owner or person having legal interests
therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a
deed conveying to the purchaser said property, free from lien of the delinquent tax, interests due thereon
and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale
rests.
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SECTION 314. Purchase of Property by the City Government for Want of Bidder – 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 insufficient to pay the real property tax and the related interests and cost of sales 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 reflected
upon the records of his Office. It shall be the duty of the City Registrar of Deeds upon registration with
his Office 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 the competent court.
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 real property tax and the
related interests and the cost of the sale. If the property is not redeemed as provided herein, the
ownership thereof shall be fully vested to the City Government.
SECTION 315. Resale of Real Estate Taken for Taxes, Fees or Charges – The Sanggunian
may, by Ordinance duly approved, 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.
SECTION 316. Further Distraint or Levy – Levy may be repeated if necessary until the full
amount due, including all expenses, is collected.
SECTION 317. Certification of City Treasurer on Delinquencies Remaining Uncollected -

The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies
which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the
reason or reasons for such non collection or non-payment and shall submit the same to the Sangguniang
Panlungsod on or before December thirty-first (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 herein.
SECTION 318. Collection of Real Property Tax Through the Courts - The City Government
may enforce the collection of the basic real property tax or any other tax levied under this Code by Civil
action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer thru the
City Legal Officer within the period prescribed in this Code. The City Legal Officer within FIFTEEN
(15) days from receipt of the statement of delinquency from the City Treasurer, shall file civil action in
court to enforce collection of delinquent realty taxes.
SECTION 319. Action Assailing Validity of Tax Sale - No court shall entertain any action
assailing the validity of any sale at public auction of real property or rights therein under this Code until
the taxpayer shall have deposited with the court the amount of which the real property was sold, together
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with the 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 at the auction sale if the deed is declared
invalid but it shall be returned to the depositor if the action fails.
Neither shall any court 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 320. Payment of Delinquent Taxes on Property Subject of Controversy - In any

action involving the ownership or possession of, or succession to, real property, the court may, motu
propio or upon presentation of the City Treasurer or his deputy award such ownership, possession, or
succession to any party to the action upon payment to the court of the taxes with interest due on the
property and all other cost that may have accrued, subject to the final outcome of the action.
CHAPTER XIII – TAXPAYER’S REMEDIES
SECTION 321. Period of Assessment and Collection.
(a) Local taxes, fees, or charges shall be assessed within five (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: Provided, that taxes, fees or
charges which have accrued before the effectivity of the Local Government Code of 1991 may
be assessed within a period of three (3) years from the date they became due.
(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 the discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by
administrative or judicial action. No such action shall be instituted after the expiration of said
period: Provided, however, that taxes, fees or charges assessed before the effectivity of the Local
Government Code may be collected within a period of three (3) years from the date of assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1) The Treasurer is legally prevented from making the assessment of collection
2) The taxpayer request for reinvestigation 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 322. Protest of Assessment - When the City Treasurer or his duly authorized
representative finds 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, interest
and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer may file a
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written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall
become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the
time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue
a notice canceling wholly or partially the assessment. However, if the City Treasurer finds the
assessment to be wholly or partially correct, he shall deny the protest wholly or partly with notice to the
taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the
lapse of the sixty (60) day period prescribed herein within which to appeal with the Court of competent
jurisdiction otherwise the assessment becomes conclusive and unappealable.
SECTION 323. Claim for Refund or Tax Credit - No case or proceeding shall be maintained
in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written
claim for refund or credit has been filed within the City Treasurer duly supported by evidence of
payments (e.g. official receipt, tax clearance, and such other proof evidencing overpayment). No case or
proceeding shall be entertained in any court after the expiration of two (2) years from the date of the
payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.
The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to
future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax
due for the entire year and shall have no other tax obligation during the year, his tax credit shall be
applied in full during the first quarter of the next calendar year on the tax due from him for the same
business of said calendar year.
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 locality.
SECTION 324. Cost of Sale - The cost of sale incurred in any of the remedies instituted by the
City Treasurer shall be the actual cost or ten per centum (10%) of the sum demanded whichever is more
determinable
CHAPTER XIV – CRIMES, OTHER OFFENSES AND FORFEITURE
SECTION 325. General Provisions
(a) Any person convicted of a crime penalized by this Code shall, in addition to being liable for the
payment of the tax, penalties, interests and surcharges, be subject to the penalties imposed
herein: Provided, that payment of the tax due after apprehension shall not constitute a valid
defense in any prosecution for violation of any provision of this Code or in any action for the
forfeiture of untaxed articles.
(b) Any person who willfully aids or abets in the commission of a crime penalized herein or who
causes the commission of any such offense by another, shall be liable in the same manner as the
principal.
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(c) If the offender is not a citizen of the Philippines, he shall be recommended by the City Treasurer
for deportation immediately after serving the sentence without further proceedings for
deportation. If he is a public officer or employee, the maximum penalty prescribed for the
offenses shall be imposed and in addition, he shall be recommended for dismissal from the
public service and perpetually disqualified from holding any public office, to vote and to
participate in any election. If the offender is a certified public accountant, his certificate as a
certified public accountant shall, upon conviction, be automatically recommended for revocation
or cancellation.
(d) In the case of association, partnership, or corporations, the penalty shall be imposed on the
partner, president, general manager, branch manager, treasurer, officer-in-charge, and employees
responsible for the violation.
SECTION 326. Attempt to Evade or Defeat Tax – Any person who willfully attempts in any
manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to
other penalties provided by law, upon conviction thereof, be fined not more than Five Thousand Pesos
( P 5,000.00) or imprisonment for one (1) year, or both at the discretion of the court.
SECTION 327. Failure to File Return or Sworn Statement, Supply Information, Pay Tax
Withheld and Remit Tax – Any person required under this Code or by regulations promulgated
thereunder to pay any tax, make a return, keep any records, or supply any information, who willfully
fails to any such tax, make such return, keep such records, or supply such information, or withhold or
remit taxes withheld, at the time required by law or regulations, shall, in addition to other penalties
provided by law, upon conviction thereof, be fined not more than Five Thousand Pesos (P 5,000.00) or
imprisoned for one (1) year, or both
Any person who attempts to make it appear for any reason that he or another has in fact filed a
return or statement, or actually files a return or statement and subsequently withdraws, the same return
or statement after securing the official receiving seal or stamp of receipt of the City Treasurer’s Office
where the same was actually filed shall, upon conviction therefore be fined not exceeding Five
Thousand Pesos (P 5,000.00) or imprisoned for not more than six (6) months, or both.
SECTION 328. Penal Liability of Corporations – Any corporation, association or general co-
partnership liable for any of the acts or omission penalized under this Code, in addition to the penalties
imposed herein upon the responsible corporate officers, partners or employees, shall upon conviction,
for each act or omission be fined for Five Thousand Pesos (P5,000.00).
SECTION 329. Penal Liability for Making False Entries, Records or Reports –
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a) Any independent certified public accountant engaged to examine and audit books of
accounts of taxpayers under Section 287 and any person under his direction or bookkeeper
or business agents, or employees, who:
(1) Willfully falsifies 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 verified by him personally or under his supervision or by a member of his firm
or by a member of his staff in accordance with sound auditing practices, or
(2) Certifies financial statements of a business enterprises containing an essential misstatement

of facts or omission in respect of the transactions, and income, of his client, or
b) Any person who:
(1) Not being an Independent Certified Public Accountant according to Section 283
examines and audits books of account of taxpayers, or
(2) Offers to assign and certify financial statement without audit, or
(3) Offers any taxpayers the use of accounting and bookkeeping records for local tax
purposes not in conformity with the requirements prescribed in this Code or
regulations promulgated there under, or
(4) Knowingly makes any false entry or enters any false or fictitious name in the books
of accounts or records mentioned in the preceding paragraphs, or
(5) Keeps two or more sets of such records or books of accounts, or
(6) In any way commits an act or omission, in violation of the provisions of this
Section; or
(7) Fails to keep the books of accounts or records mentioned in Section 284-287 in a native
language, or English or to make a true and complete translation as required in Section 287
of this Code, or whose books of accounts or records kept in a native language or English
are found to be at material variance with books or records kept by him in another language,
shall, upon conviction of each act or omission, be punished by a fine of not more than Five
Thousand (P 5,000.00) or by imprisonment of not more than six (6) months or both.
SECTION 330. Unlawful Pursuit of Business – Any person who carries on any business for
which a permit, license or privilege tax is imposed without paying the tax as required by this Code shall,
upon conviction for each act or omission be fined of Five Thousand Pesos (P 5,000.00) or imprisoned
for not less than one (1) year, or both.
SECTION 331. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices and
other Violations –
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a) Any person who, being required under Section 272 to issue receipts or sales or commercial
invoices, fails or refuses to issue such receipts or invoices or issues receipts or invoices that
do not truly reflect and/or contain all the information required to be shown therein or uses
multiple or double receipts or invoices, or amusement tickets, shall, upon conviction, for each
act or omission be fined of not less than One Thousand Pesos (P 1, 000.00) but not more than
Five Thousand Pesos ( P 5, 000.00) or imprisoned for a term of not more than six (6) months, or
both.
b) Any person who commits any of the acts enumerated hereunder shall be penalized in the same
manner and to the same extent as provided for in this Section:
1. Prints or issues amusement tickets without authority from the City Treasurer;
2. Prints or issues double or multiple sets of amusement tickets;
3. Prints or issues unnumbered amusement tickets
4. Fails to issue receipts or sales invoice to a customer or buyer; or
5. Issues recycled or unregistered admission ticket.
SECTION 332. Failure to Obey Summons – Any person who, being duly summoned by the
City Treasurer to appear to testify, or to appear and 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 produce such books of accounts, records, memoranda, or other paper, or to furnish such
information before or to the City Treasurer shall, upon conviction be fined of not more than Five
Thousand Pesos (P 5, 000.00) or imprisoned for not more than six (6) months, or both.
SECTION 333. Declaration under Penalties of Perjury – Any declaration, return and other
statements required under this Code, shall, in lieu of an oath, contain a written statement that they are
made under the penalties of perjury. Any person who willfully files a declaration, return or statement
containing information which is not true and correct as to every material matter shall, upon conviction
be subjected to the penalties prescribed for perjury under the Revised Penal Code.
SECTION 334. Violations Committed by Government Enforcement Officers – Every official,

agent or employee of the City Treasurer or any other agency, of the City Government charged with the
enforcement of the provisions of this Code, who is guilty of any of the offenses herein below specified,
shall, upon conviction for each act or omission, be fined in a sum of not more than Five Thousand Pesos
(P 5, 000.00) or imprisoned for a term of not more than six (6) month, or both:
1) Those guilty of extortion or willful oppression through the use of his office;
2) Those who knowingly demand other of greater sums than are authorized by law or receive any
fees, compensation or reward, except as by the law prescribed, for the performance of any duty;
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3) Those who willfully neglect to give receipts as by law required for any sums collected in the
performance of duty or who willfully neglect to perform any other duties enjoined by law;
4) Those who conspire or collude with another, or others to violate the provisions of this Code.
5) Those who by neglect or design permit the violation of the law by any other person;
6) Those who made or sign any false entry or entries in any books, or make or sign any false
certificate or return;
7) Those who allow, or conspire or collude with another to allow the authorized retrieval, withdrawal
or recall of any return, statement or declaration after the same has been officially received by the
City Treasurer’s Office;
8) Those who, having knowledge or information of a violation of this Code or of any fraud
committed on the revenues collectible by the City Treasurer, fail to report such knowledge or
information to their superior officer or to report as otherwise required by law; and
9) Those who, without the authority of law, demand or accept or attempt to collect, directly or
indirectly, as payment or otherwise any sum of money or other thing of value for the compromise,
adjustment, or settlement of any charge or complaint for any violation or alleged violation of this
Code.
SECTION 335. Penalty for Failure to Issue and Execute Warrant of Distraint – Any official
or deputy of the City Treasurer who fails to issue or execute the warrant of distraint or levy after the
expiration of the time prescribed in this Code or who is found guilty of abusing the exercise thereof by
competent authority shall be automatically dismissed from the service after due notice and hearing.
SECTION 336. Penalty for Failure to Issue and Execute – Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy
who fails to issue or execute the warrant of levy within one (1) year from the time the tax become
delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing
the exercise thereof in an administrative or judicial proceeding shall be dismissed from service.
SECTION 337. Omission of Property from Assessment or Tax Rolls by Officers and Other
Acts – Any officer 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 who intentionally violates or fails to perform any duty imposed upon him by law
relating to the assessment of taxable real property shall ,upon conviction, be punished by a fine of not
less than One Thousand Pesos (P 1,000.00) nor more than Five Thousand Pesos (P 5,000.00), 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.
The same penalty shall be imposed to any officer 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.
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Any other officer required by this Code to perform acts relating to the administration of the real
property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge
such duties shall, upon conviction be punished by a fine of not less than One Thousand Pesos (P 1,
000.00) nor more than Five Thousand Pesos ( P 5, 000.00) or imprisonment of less than one (1) month
nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court.
SECTION 338. Government Agents Delaying Assessment of Real Property and Assessment
Appeals – Any government official who intentionally and deliberately delays the assessment of real
property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine
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) month, or both such fine and
imprisonment, at the discretion of the court .
SECTION 339. Failure to Dispose of Delinquent Real Property at Public Auction – The City
Treasurer or his deputy who fails to dispose of delinquent real property at public auction in compliance
with the pertinent provision of this Code, and any other local government officials whose acts hinder the
prompt disposition of delinquent real property at public auction shall, upon conviction, be subjected to a
fine not less than One Thousand Pesos (P 1, 000.00) nor more than Five Thousand Pesos (P 5, 000.00),
or imprisonment of not more than six (6) months, or both such fine and imprisonment at the discretion
of the Court.
CHAPTER XV – STATUTORY OFFENSES AND PENALTIES
SECTION 340. General Provisions – The addition to the tax such as interest and penalties and
surcharges, shall be collected with such taxes, fees and charges imposed in this Code and in the same
manner and as part of the tax.
The term “person” as used in this Code, includes an officer or employee of a corporation who as
officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
SECTION 341. Civil Penalties:
a) There shall be imposed, in addition to the tax required to be paid, penalty equivalent to
twenty five percent (25%) of the amount due, in the following cases;
(1) Failure to file any sworn statement required under the provisions of this Code
or regulation on the date prescribed, or
(2) Failure to pay the tax within the time prescribed for its payment; or
(3) Failure to pay the full amount of tax shown on any return or sworn statement as
required to be filed under the provisions of this Code or its regulations, or the
full amount of tax due for which no return is required to be filed, on or
before the date prescribed for its payment.
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b) In case of willful neglect to file the sworn statement or return within the period prescribed
by this Code or its regulations, or in case a false or fraudulent return is willfully made, the
penalty to be imposed shall be fifty percent (50%) of the tax in case any payment has been made
on the basis of such return before the discovery of the falsity or fraud.
c) The penalties imposed herein shall form part of the tax and the entire amount shall be subject
to interest as prescribed in this Code.
SECTION 342. Interests –
(a) In general – There shall be assessed and collected on unpaid amount of tax, interest
at the rate of two percent (2%) per month not exceeding thirty-six (36) months from
the date prescribed for payment until the amount is fully paid.
(b) Deficiency interest – Any deficiency in the payment of the tax due, shall be subject
to the interest prescribed in paragraph (a) hereof, which interest shall be assessed
and collected from the prescribed date for its payment until the full payment
thereof.
(c) Delinquency interest – In case of failure to pay:
1) The amount of the tax due on any required date to be paid, or

2) The amount of the tax due for which no sworn statement is required, or
3) A deficiency tax, or any surcharge or interest thereon, on the due date
appearing in the notice and demand of the City Treasurer, there shall be
assessed and collected, on the unpaid amount of two percent (2%) interest
per month, which interest shall form part of the tax.
d) Interest on extended payment – If any person required to pay the tax is qualified and
elects to pay the tax on installment under the provisions of this Code, but fails to pay the tax or any
installment hereof, or any part of such amount of installment on or before the date prescribed for its
payment, or where the City Treasurer has authorized an extension of time within which to pay a tax or
deficiency tax or any part thereof, there shall be assessed and collected interest at the rate of two per
centum (2%) per month or fraction thereof on the tax or deficiency tax or any part thereof unpaid from
the date of notice and demand until it is paid but not more than thirty –six (36) months.
SECTION 343. Failure to File Certain Information/Returns – In the case of each failure to
file an information required by this Code or by the City Treasurer or such failure is due to reasonable
cause and not to willful neglect, there shall, upon notice and demand by the City Treasurer, be paid by
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the person failing to file, keep or supply the same One Thousand Pesos (P 1, 000.00) for each such
failure: Provided, however, that the aggregate amount to be imposed for all failures during a calendar
year shall not exceed Ten Thousand Pesos (P 10, 000.00).
SECTION 344. Penalty for failure to file Sworn Statement required under Section 202 and
203 of Local Government Code of 1991(Declaration of Real Property) – There is hereby imposed a
fine to the owner or administrator of the real property, whether taxable or exempt, for failure to file
within the prescribed period the sworn statement declaring the true and current fair market value of real
property under Section 202 of RA 7160, otherwise known as The Local Government Code of 1991 and
Article 293 of the Implementing Rules and Regulation shall upon conviction be punished by a fine of
not less than two thousand (2,000.00) nor more than five thousand (5,000.00) pesos, or by imprisonment
of not less than one month nor more than 6 months, or both, at the discretion of the court; Provided,
however, that if the violator shall voluntarily agree to pay a fine without the necessity of filing a case in
court the fines imposable upon him shall be as follows:
a. A standard fine of fifty (P50.00) pesos if the sworn declaration is filed within thirty (30)
days from the deadline.
b. If the sworn declaration is not filed by the person concerned within thirty (30) days from
the deadline, a fine equivalent to 3/4 of 1% of the entire assessed value of his property
or properties located in this City, in addition to the standard fine prescribed under
paragraph (a) hereof; Provided, however, that the standard and additional fines together shall in
no case be less than one hundred (P100.00) nor more than Three Thousand Pesos (P3, 000.00).
There is hereby further imposed a fine to the owner or administrator of the real property, whether
taxable or exempt, for failure to file within the prescribed period the sworn statement declaring the true
and current fair market value of real property under Section 203 of RA 7160, otherwise known as The
Local Government Code of 1991 and Articles 294 and 299 of the Implementing Rules and Regulation
shall upon conviction be punished by a fine of not less than Two Thousand Pesos (P 2,000. 00) nor more
than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one month nor more than 6
months, or both, at the discretion of the court; Provided, however, that if the violator shall voluntarily
agree to pay a fine without the necessity of filing a case in court the fines imposable upon him shall be
as follows:
a. A standard fine of Fifty Pesos (P50.00) if the sworn declaration is filed within thirty (30) days
from the deadline.
b. If the sworn declaration is not filed by the person concerned within thirty (30) days from the
deadline, a fine equivalent to 3/4 of 1% of the entire assessed value of his property or properties
located in this City, in addition to the standard fine prescribed under paragraph (a) hereof; Provided,
however, that the standard and additional fines together shall in no case be less than One Hundred
Pesos (P100.00) nor more than Three Thousand Pesos (P3,000.00).
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In the case of the juridical person, the Manager, Director, Administrator, or whoever is the head
of the organization shall be liable for the fines herein above imposed.
The City Assessor shall recommend to the City Legal Officer or the City Prosecutor the filing of
appropriate cases in court against property owners/administrator who fail to file their sworn statement as
herein prescribed and/or refuse to pay the fines imposed for such violation.
The proceeds of fines thus collected shall accrue to the Special Trust Fund of the City and shall
be appropriated solely for the special projects of the Office of the City Assessor and the City Treasurer.
The fines above herein imposed shall be paid to the City Treasurer upon certification of the
amount to be paid.
SECTION 345. Failure of an Accountable Officer or Deputy to Collect or Remit Tax – Any
accountable employee or deputy or person required to collect, withhold account for, or remit any tax
imposed by this Code who willfully fails to collect such tax, or account for and remit such tax, or
willfully evade to remit such withheld tax shall, in addition to other penalties provided for under this
Chapter and other existing laws and regulations be liable to a penalty equal to the total amount of the tax
not collected, or not accounted for and remitted.
CHAPTER XVI – OTHER PENAL PROVISIONS
SECTION 346. Penalty for Second and Subsequent Offenses – In the case of reincidence, the
maximum of the penalty prescribed for the offenses shall be imposed and the business permit revoked.
SECTION 347. Penalty for Violation of Business Registration Plate under Section 136 (K) of
this Code – Any person found violating this Ordinance shall be punished with the following penalties, to
wit;
1. For non-display of the plate a fine of P 500.00/offense.

2. For displaying a dilapidated plate as determined by the City Treasurer’s Office a fine of
P 500.00/offense
3. For displaying a counterfeit plate a fine of P 5,000.00 plus revocation of Business
Mayor’s Permit.
SECTION 348. Administrative Provision and Imposition of Penalties for Violations of

PD 1096
A. RULE II – ADMINISTRATION AND ENFORCEMENT
Penal Provisions16
16
Sec. 213, PD. 1096
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It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair,
move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or
cause the same to be done contrary to or in violation of any provision of the Code.
Any person, firm or corporation who shall 'violate any of the provisions of the Code and/or
commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine of not more
than twenty thousand pesos or by imprisonment of not more than two years or by both such fine and
imprisonment; Provided, that in the case of a corporation firm, partnership or association, the penalty
shall be imposed upon its officials responsible for such violation and in case the guilty party is an alien,
he shall immediately be deported after payment of the fine and/or service of his sentence.
Exemption17
Public buildings arts: traditional indigenous family dwellings shall be exempted from payment of
building permit fees.
As used in the Code. the term "traditional indigenous family dwelling'' means a dwelling
intended for the use and occupancy by the family of the owner only and constructed of native materials
such as bamboo, nipa, logs, or lumber, the total cost of which does not exceed fifteen thousand pesos (P
15,000.00).
Fees18
Every Building Official shall keep a permanent record and accurate account of all fees and other
charges fixed and authorized by the Secretary to be collected and received under this Code.
Subject to existing budgetary, accounting and auditing rules and regulations, the Building
Official is hereby authorized to retain not more than twenty percent of his collection for the operating
expenses of his office.
The remaining eighty percent shall be deposited with the city or municipal treasurer and shall
accrue to the General Fund of the province, city or municipality concerned.
Use of Income from Fees19

Any provision of law to the contrary notwithstanding, the Secretary is hereby authorized to
prescribe the procedures for the use of all net income realized by the office of the Building Official from
the collection of fees and charges not exceeding twenty percent thereof in accordance with Section 208.
Such income may be used to cover necessary operating expenses including the purchase of
equipment, supplies and materials, travelling expenses, obligation expenses and sheriff's fees and
payment of other prior years' obligations not adequately funded, subject to existing budgetary and
auditing rules and regulations.
17
Section 209, PD 1096 National Building Code
18
19
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Administrative Fines20
l. Imposition of Administrative Fines
a. The Secretary or his duly authorized representative may prescribe and impose fines not
exceeding ten thousand pesos (P10, 000.00) in the following cases, subject to the terms and
procedures as hereunder provided:
i. Erecting, constructing, altering, repairing, moving, converting,

installing or demolishing a private or public building/structure if
without building/demolition permit.
ii. Making any alteration, addition, conversion or repair in any
building/structure/ appurtenances thereto constructed or installed
before the adoption of the Code, whether public or private, without a
permit.
iii. Unauthorized change, modification or alteration during the
construction in the duly submitted plans and specifications on which
the building permit is based.
iv. Non-compliance with the work stoppage order or notice and/or
orders to effect necessary correction in plans and specifications
found defective.
v. Non-compliance with order to demolish building/structure declared
to be nuisance, ruinous or dangerous.
vi. Use or occupancy of a building/structure without Certificate of
Occupancy/use even if constructed under a valid building permit.
vii. Change in the existing use or occupancy classification of a
building/structure or portion thereof without the corresponding
Certificate of Change of Use.
viii. Failure to post or display the certificate of occupancy/use/operation
in a conspicuous place on the premises of the
building/structure/appurtenances.
ix. Change in the type of construction of any building/structure without
an amendatory permit.
b. In addition to the imposed penalty, the owner shall correct/remove his violations of
the provisions of the Code.
20
162
2. Determination of Amount of Fines
a. In the determination of the amount of fines to be imposed, violations shall
be classified as follows:
i. Light Violations
(a) Failure to post Certificate of Occupancy/use/operation.
(b) Failure to post Building Permit construction information sign.
(c) Failure to provide or install appropriate safety measures for the
protection of workers, inspectors, visitors, immediate
neighbors and pedestrians.
ii. Less Grave Violations
(a) Non-compliance with the work stoppage order for the
alteration/addition/conversion/repair without permit.
(b) Use or occupancy of building/structure without appropriate
Certificate of Occupancy/use/operation.
iii. Grave Violations
(a) Unauthorized change, modification or alteration during
construction in the duly submitted plans and specifications on
which the building permit is based.
(b) Unauthorized change in type of construction from more fire-
resistive to less fire-resistive. - (c) Non-compliance with order to
abate or demolish.
(c) Non-compliance with work stoppage order for
construction/demolition without permit.
(d) Change in the existing use or occupancy without Certificate of
Change of Occupancy/use/operation.
(e) Excavations left open without any work being done in the site for
more than one hundred twenty (120) days.
b. Amount of Fines
The following amount of fines for violations of the Code and this IRR is
hereby prescribed:
Light Violations P5,000.00
Less Grave Violations P8,000.00
Grave Violations P10,000.00
c. Penalty
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i. Without prejudice to the provisions of the preceding Sections, the Building Official is
hereby also authorized to impose a penalty or surcharge in the following cases in such mount and
in the manner as hereunder fixed and determined:
For constructing, installing, repairing, altering or causing any change in the occupancy/use of
any building/structure or part thereof or appurtenances thereto without any permit, there shall be
imposed a surcharge of 100% of the building fees; Provided, that when the work in the
building/structure. is started pending issuance of the Building Permit by the Building Official, the
amount of the surcharge shall be according to the following:
Excavation for foundation - - - - - - - - - - - - 10% of: the building permit fees

Construction of foundation (including pile
driving and laying of reinforcing bars) - - - 25 % of the building permit fees
Construction of superstructure up to 2.00
meters above established grade - - - - - - - - 50 % of the building permit fees
Construction of superstructure above 2.00
meters - - - - - - - - - - - - - - - - - - - - - - - - - 100% of the building permit fees
3. For failure to pay the annual inspection fee within thirty (30) days from the prescribed date.
a surcharge of 25% of the inspection fee shall be imposed.
B. RULE III - PERMITS AND INSPECTION
Building Permits21
Exemption from Building Permits
A building permit shall not be required for the following minor constructions and repairs,
provided these shall not violate any provision of the Code and this IRR.
a. Minor Constructions
i. Sheds, outhouses, greenhouses, children's playhouses, aviaries, poultry houses and
the like, not exceeding 6.00 sq. meters in total area, provided they are completely
detached from any other building and are intended only for the private use of the owner.
ii. Addition of open terraces or patios resting directly on the ground, not exceeding 20.00
sq. meters in total floor area, exclusively for the private use of the owner.
iii. Installation of window grills.
iv. Garden pools for the habitation of water plants and/or aquarium fish not exceeding
500 millimeters in depth and exclusively for private use.
21
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v. Garden masonry walls other than party walls not exceeding 1.20 meters in height,
footpaths, residential garden walks and/or driveways.
b. Repair Works
i. Repair works not affecting or involving any structural member, - such as replacement of
deteriorated roofing sheets or tiles, gutters, downspouts, fascias, ceilings and/or sidings.
ii. Repair and/or replacement of non load-bearing partition wails.
iii. Repair and/or replacement of any interior portion or a house not involving addition
or alteration.
iv. Repair and/or replacement work of doors and windows.
v. Repair and/or replacement work of flooring.
vi. Repair of perimeter fence and walls.
vii. Repair and/or replacement of plumbing fixtures, fittings or pipings, such as toilet bowls,
sinks, lavatories, urinals, bidets, pipes, faucets, valves for single detached dwellings and
duplexes.
Section 349. Violation of Other Provisions of this Code or Regulations in General – Any
person who violates any provisions of this Code or any regulation of the City Treasurer promulgated
thereunder, for which no specific penalty is provided by law or by this Ordinance, shall upon conviction
for each act or omission, be fined in a sum of not more than Five Thousand Pesos (P 5, 000.00) or
imprisonment for not more than six (6) months, or both.
Section 350. Engaging in Prohibited Business Transactions or Processing Illegal Pecuniary

Interest – Any local official and any person or persons dealing with him who violate the prohibition
provided in Section 89 of the Local Government Code, (R.A. 7160), shall be punished with
imprisonment for six (6) months and one day to six (6) years, or a fine not less than Three Thousand
Pesos (P 3, 000.00) nor more than Ten Thousand Pesos (P 10, 000.00), or both such imprisonment and
fine, at the discretion of the court.
Section 351. Penalty for Selling, Transferring, Encumbering, or in any way Disposing of
Property Placed under Constructive, Distraint – Any taxpayer whose property has been placed under
constructive distraint by the City Treasurer who sells, transfers, encumbers, or in any way disposes of
said property, or any part thereof, without the knowledge and consent of the City Treasurer shall, upon
conviction for each act or omission be fined in a sum of not less than twice the value of the property
sold, encumbered or disposed of, but not more than Five Thousand Pesos (P 5, 000.00) or imprisoned for
a term of not more than six (6) months, or both.
Section 352. 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
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constructive distraint or of actual distraint and levy has been issued shall, upon demand by the City
Treasurer or any of his deputies executing such warrant, surrender such property or right to property to
the City Treasurer or any of his deputies, 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 interest) for the collection of which such warrant had
been issued, together with costs and interest if any, from the date of such warrant. In addition, such
person shall upon conviction for each act or omission be fined in a sum of not more than Five Thousand
Pesos (P 5, 000.00) or imprisoned for a term of not more than six (6) months, or both.
Section 353. Confiscation and Forfeiture of the Proceeds or Instrument of Crime – In addition
to the penalty imposed for the violation of the provisions of this Code, the same shall carry with it the
confiscation and forfeiture in favor of the City Government of the proceeds of the crime or value of the
goods, and the instrument or tools used in the illicit act belonging to a third person, the same shall be
confiscated and forfeited after due notice and hearing in a separate proceeding in favor of the
government if such third person leased, let, chartered, or allowed the use of the instrument or tools to the
offender, such instrument, or tools shall, likewise, be confiscated and forfeited: Provided, finally, that
property of common carriers shall not be subject to forfeiture when used in the transaction of their
business as such common carrier, unless the owner or operator of said common carrier was, at the time
of the illegal act, a consenting party or privy thereto, without prejudice to the owner’s right of recovery
against the offender in a civil or criminal action. Articles which are not subject of lawful commerce shall
be destroyed.
Section 354. Subsidiary Penalty – If the person convicted for violation of any provisions of this
Code has no property with which to meet the fine imposed upon him by the court, or is unable to pay
such fine, he shall be subjected to a subsidiary liability at the rate of one (1) day for each Eight Pesos
and Fifty Centavos (P8.50) subject to the rules established in Article 39 of the Revised Penal Code.
Section 355. Penalty for Non payment of Rental and light fees and other violation under Book
IV of this Code – If the person convicted for violation of any provisions of this Code has no property
with which to meet the fine imposed upon him by the court, or is unable to pay such fine, he shall be
subjected to a subsidiary liability at the rate of one (1) day for each Eight Pesos and Fifty Centavos
(P8.50) subject to the rules established in Article 39 of the Revised Penal Code.
Non-payment of the rentals or light fees when they become due is sufficient ground for the
ejectment of the occupant or cancellation of his/ her lease, aside from the payment of surcharge not
exceeding twenty-five percent (25%) of the amount of fees or charges not paid on time and an interest at
the rate not exceeding two percent (2%) per month of the unpaid fees or charges including surcharges
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until such amount is fully paid but not in no case shall the total interest on the unpaid amount or portion
thereof exceed thirty-six (36) months.
Violation of any of the provision under Book IV of this Code is a sufficient ground to eject the
occupant or cancel his/her privilege to lease market stall at the discretion of the Market Committee and
without the need of any court proceeding.
Section 356. Administrative Authority of the City Treasurer – The City Treasurer, in aid of
legislation, shall recommend to the Sangguniang Panlungsod once every five (5) years the inclusion of
new sources of revenues, revised rates of taxes, fees and/or charges, and such other consideration that
will directly improve the fiscal capability of the City. He shall recommend to the Local Sanggunian
circulars, memoranda, fiscal policies and amendments to this Code, rules and regulation and such other
measures necessary for the effective and efficient implementation of the provision of this Code.
Section 357. Tax Base – Pursuant to the preceding Section, and in consonance with Section 191
of R.A. 7160, the City Treasurer shall be responsible for the organization, conduct, development and
maintenance of a socio-Economic and Demographic Profile of the City of Iloilo which will serve as
statistical bases for future policy, development planning, and effective public administration.
Concomitant to this responsibility, he and his duly authorized assistant or deputies, shall be personally
obliged to gather first-hand information from Barangay. Officials, non-governmental cause-oriented
groups, and national government agencies on matters relative to fiscal administration. Statistical data
gathered for this purpose will form bulk of the tax information system sanctioned under Section 470 (d)
paragraph 5 of R.A. 7160.
Section 358. Tax Information System – It shall be within the power of the City Treasurer to
organize Specialized Temporary Teams or Units within his department for the purpose of maintaining
and upgrading a people-oriented, people-empowered, and computer-based tax information system.
Section 359. Public Dissemination of City and Barangay Tax Ordinances – Copies of all City
and Barangay tax ordinances and revenue measures shall be furnished the City or Barangay Treasurer
for public dissemination; Provided, however, that in the case of City tax ordinances or revenue
measures, the Secretary of the Sangguniang Panlungsod shall, within ten (10) days after their approval,
furnish the City Treasurer certified true copies of all such tax ordinances or measures for publication in
full for three (3) consecutive days in a newspaper of local circulation as part of the City’s tax
information system.
Section 360. Assessment of Property Subject to Back Taxes – Real property declared for the
first time shall be assessed for taxes for the period during which it would have been liable but in no case
for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes
167
shall be computed on the basis of the applicable schedule of values in force during the corresponding
period.
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 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 the receipt of the assessment until such taxes are fully paid.
Addendum on Special Provision:

Monitoring of Tax Compliance – The Barangay. Treasurer and Punong Barangay shall monitor
tax compliance in their respective barangays. Report shall be submitted to the City Treasurer on a
regular basis to update status with respect to realty and business taxes in their barangay.
Voluntary tax Compliance – The City Treasurer may exempt a businessman from examination of
his/her books of accounts and pertinent records in case of voluntary tax compliance by at least thirty
percent (30%).
New Business Permit – No new business permit shall be approved without prior inspection
submitted by the personnel of the Examination and Inspection Division, City Treasurer’s Office.
Section 361. Repealing Clause – All Ordinances, executive orders, resolutions and/or
administrative regulations, or part or parts thereof which are inconsistent herewith are hereby repealed
and/or modified accordingly.
Section 362. Separability Clause – If for any reason or reasons, any Section or provision of this
Ordinance shall be held to be unconstitutional or invalid, no other Section or provision hereof shall be
affected thereby.
Section 363. Effectivity Clause – This Ordinance shall take effect on January 1, 2008.
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Iloilo City Tax Ordinance

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Iloilo City Tax Ordinance

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TAX ORDINANCE NO.

CHAPTER 1 – GENERAL PROVISIONS

CHAPTER II – TAXES ON BUSINESS

(a) On manufacturers, repackers, processor, brewers, distillers, rectifiers, and

Less than P 10,000. 00 P 272.25

In excess of 100,000,000.00 AT THE RATE OF TWENTY TWO

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind

Gross Sales / Receipts

Less than P 1,000. 00 P 29.70

(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors,

Gross Sales / Receipts

P 400, 000. 00 or less 2%

Advertising Agencies (including mobile advertisement)

In accordance with the following schedule:

Less than P 5,000.00 P 45.38

Less than P 2, 000. 00 P 66.00

On Gross Receipt of Banks and Banking Institutions:

CHAPTER III – TRANSFER TAX

CHAPTER IV – TAX ON PRINTERS AND PUBLISHERS

CHAPTER V – FRANCHISE TAX

CHAPTER VI – SAND AND GRAVEL TAX

CHAPTER VII – TAX ON PROFESSIONS AND CALLINGS

(b) One Hundred Pesos (P 100. 00)

CHAPTER VIII – AMUSEMENT TAX ON ADMISSION

CHAPTER IX – TAX ON DELIVERY TRUCKS AND VANS

CHAPTER X – COMMUNITY TAX

(1) Diplomatic and consular representatives; and

SECTION 34. Place of Payment1

SECTION 35. Time for Payment; Penalties for Delinquency

SECTION 37. Presentation of Community Tax Certificate on Certain Occasions

SECTION 38. Distribution of Proceeds

CHAPTER XI – TAX ON THE STORAGE OF FLAMMABLE,

COMBUSTIBLE OR EXPLOSIVE SUBSTANCE

SECTION 39. Tax on Flammable, Combustible or Explosive Substance – A tax is hereby

(a) Flammable Liquids:

1, 000 gals. and below ---- 200.00

1, 000 gals. and below ---- 200.00

3) Flammable liquids with flash point at 70 degrees Fahrenheit to 200 degrees

5, 000 gals. and below ---- 200.00

1, 000 gals. and below - - - - - - - - - - - 200.00

2, 000 gals. and below ------ 200.00

1) Calcium Carbide: Annual Rate

1, 000 kilos and below ------ 200.00

1, 000 kilos and below ----------- 220.00

500 kilos and below ----------- 200.00

500 kilos and below ------------- 275.00

5) Shredded combustible materials, such as wood shaving (kusot), waste (estopa),

1, 000 cu. ft. and below ------------ 165.00

5, 000 kilos and below -------- 165.00

SECTION 40. Collection of Taxes on the Storage of Flammable and Combustible

CHAPTER XII – PRIVATELY OWNED PUBLIC MARKETS

CHAPTER XIII – LESSORS TAX

P 50,000.00 or less P 550.00

CHAPTER XIV – TAX ON RICE OR CORN MILLS

CHAPTER XV – OTHER TAXES

CHAPTER XVI – SHARES FROM PROCEEDS OF NATIONALTAXES OR RECEIPTS.

SECTION 51. Share from Any Government Agency or Government-Owned or Controlled

CHAPTER I- MAYOR’S PERMIT

Annual Permit Fee

A. Manufacturer/ factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500. 00

B. Brewer/distiller/rectifier/compounder of liquors, distilled spirits and wines/purifier

C. Services such as but not limited to: - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - P 500.00

D. Amusement Places such as but not limited to - - - - - - - - - - - - - - - - - - - - - - - P 800.00