Вы находитесь на странице: 1из 124

Republic of the Philippines

CITY OF TACURONG

OFFICE OF THE SANGGUNIANG PANLUNGSOD


EXCERPT FROM THE MINUTES OF THE REGULAR SESSION
OF THE 5th SANGGUNIANG PANLUNGSOD OF THE CITY OF
TACURONG, HELD AT THE SP SESSION HALL ON
WEDNESDAY, OCTOBER 12, 2011 AT 09:15 A.M.

Present:
Hon. Charito L. Collado Vice Mayor & Presiding Officer
Hon. Psyche M. Sucaldito SP Member
Hon. Jose Remos P. Segura SP Member
Hon. Rodrigo P. Jamorabon SP Member
Hon. Joseph George L. Lechonsito SP Member
Hon. Cirilo Y. Flores SP Member
Hon. Benjamin P. Fajardo, Jr. SP Member
Hon. Joselito L. Cajandig, Sr. SP Member
Hon. Ariel Ferdinand M. Dela Cruz SP Member
Hon. Silvestre L. Llanto SP Member (ABC)
Hon. Albert L. Gulmatico SP Member (SK)
Absent:
On Leave
Hon. Paulino R. Ledda SP Member
Hon. Virgilio C. Paredes SP Member

RESOLUTION NO. 295 – 5th SP


Series of 2011

“RESOLUTION ENACTING ORDINANCE NO. 08, SERIES OF 2011


ENTITLED, “AN ORDINANCE ENACTING THE REVENUE CODE
OF THE CITY OF TACURONG.”

WHEREAS, under Republic Act 7160, otherwise known as the Local Government
Code of 1991, a City Government is authorized to create its own sources of revenues to defray
the expenses of the government;

WHEREAS, effective delivery of services can be best achieved when the City can raise
the needed revenues to finance public needs;

WHEREAS, the raising the needed revenues can be maximized through sound methods
of tax impositions and efficient collections.

WHEREFORE, on motion of Honorable Flores, which was duly seconded by


Honorable Segura, it was –

RESOLVED, to enact the following Ordinance, to wit:

TAX ORDINANCE NO. 08


Series of 2011

“AN ORDINANCE ENACTING THE REVENUE CODE


OF THE CITY OF TACURONG.”

1
Be it ordained, by the Sangguniang Panlungsod of the City of Tacurong in session
assembled, that :

BOOK I

CHAPTER I. GENERAL PROVISIONS

ARTICLE A. SHORT TITLE AND SCOPE

Section 1. Title. This Ordinance shall be known as the “The 2011 Revenue Code of the
City of Tacurong”.
Section 2. Scope. This Code shall govern the levy, assessment and collection of taxes,
fees, charges and other legal impositions within the territorial jurisdiction of the City of
Tacurong.

ARTICLE B. RULES OF CONSTRUCTION AND DEFINITION OF TERMS

Section 3. Words and Phrases Not Herein Expressly Defined.


Words and phrases embodied in this Code not herein specifically defined shall have the
same definitions as found in R.A. 7160 and its Implementing Rules and Regulations as well as in
other applicable laws.
Section 4. Rules of Construction.
a. General Rules. In construing the provisions of this Code, the following rules of
construction shall be observed unless otherwise inconsistent with manifest intent
of the provisions or when applied would lead to absurd or highly improbable
results.
b. Common and Technical Words. Otherwise all words and phrases shall be
construed and understood according to the common and approved usage of the
language; but technical words and phrases and such other words in this Code
which may have acquired a peculiar or appropriate meaning shall be construed
and understood according to such technical, peculiar or appropriate meaning.
c. Gender and Number. Every word in this Code importing the masculine gender
shall extend to both male and female. Every word importing the singular number
shall apply to several persons or things and every word importing the plural
number shall extend and apply to one person or thing.
d. Computation of Time. The time within which an act is to be done as provided in
this Code or in any rule or regulation issued pursuant to the provision when
expressed in days shall be computed by excluding the first day and including the
last day, except when the last day falls on a Sunday or Holiday in which case, the
same shall be excluded from the computation, and the next business day shall be
considered the last day.
e. References. All references to Chapters, Articles, Sections are to Chapters,
Articles, Sections in this Code unless otherwise specified.
f. Conflicting Provisions of Chapters. If the provisions of different chapters
conflict with each other, the provisions of each chapter shall prevail as to all
specific matter and questions involved therein.
g. Conflicting Provisions of Sections. If the provisions of different sections in the
same chapter conflict with each other, the provision of the section which is
last in point or sequence shall prevail.
Section 5. Definition of Terms. When used in this code, the term;
Acquisition Cost - cost of newly acquired machinery not yet depreciated and appraised
within the year of its purchase refers to the actual cost of the machinery to its present
owner plus the cost of the transportation, handling, and installation at the present site.
Actual Use – means the purpose for which the property is principally or predominantly
utilized by the person in possession thereof.
Ad Valorem Tax - a levy on real property determined on the basis of a fixed proportion
to the value of the property.

2
Advertising Agency - all persons who are engaged in the business of advertising for
others by means of billboards, posters, placards, notices, signs, directions, pamphlets,
leaflets, handbills, electronic neon lights, airplanes, balloons, or other media, whether in
pictorial or readable form.
Agricultural Building – a building designed and constructed to house farm implements,
hay, grain, poultry, livestock and other horticultural products. This structure shall not be a
place of human habitation or a place of employment where agricultural products are
processed, treated or packaged; nor shall it be used by the public.
Agricultural Land - a land devoted principally to the planting of trees, raising of crops,
livestock & poultry, dairying, salt making, inland fishing and similar aqua cultural
activities and other agricultural activities, & is not classified as mineral, timber,
residential, commercial or industrial land.
Agricultural Products - include the yield of the soil, such as corn, rice, wheat, rye, hay,
coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers and their by-
products; ordinary salt, all kinds of fish, poultry; and livestock and animal products,
whether in their original form or not. The phrase “whether in their original form or not”
refers to the transformation of said products by the farmer, fisherman, producer or owner
through the application of processes such as, freezing, drying, salting, smoking or
stripping for purposes of preserving or otherwise preparing said products for the market.
To be considered an agricultural product whether in its original form or not, its
transformation must have been undertaken by the farmer, fisherman, producer or owner.
Agricultural Products, as defined herein, include those that have undergone not
only simple but even sophisticated processes employing advance technological means in
packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or other
packaging materials intended to process and prepare the products for the market.
The term “by-products” shall mean those materials which remain after the
cultivation or processing of an article and which are still of value and is marketable, like
copra cake from copra and molasses from sugar cane and others.
Alley – any public space or thoroughfare which has been dedicated to the public or public
use as a passageway with a width of not more than three (3) meters.
Alter or Alteration – any change, addition, or modification in construction or occupancy,
such as changes in the materials used, partitioning, location/size of openings, structural
parts, existing utilities and equipment but does not increase the overall area thereof.
Amusement - a pleasurable diversion and entertainment. It is synonymous to relaxation,
recreation, avocation, pastime or fun.
Amusement Places - include theaters, cinemas, concert halls, circuses, resorts, swimming
pools and other places of amusement where one seeks admission to entertain oneself.
Ancillary Building/Structure – a secondary building/structure located within the same
premises the use of which is incidental to that of the main building/structure.
Ante-Mortem Inspection – the services in examining the animals prior to slaughter to
select for food animals those which are adequately rested and are apparently free from
disease, suspected disease, or suspected abnormal conditions, to isolate for further
examination for a disease or suspected disease or suspected abnormal animals, to prevent
contamination of personnel, premises and equipment by an animal suffering from a
disease which is communicable, and to gather information for post-mortem inspection,
diagnosis and judgment of carcass or offal.
Apartelle – a building or edifice containing several independent and furnished or semi-
furnished apartments, regularly leased to tourists and travelers for dwelling on a more or
less long-term basis and offering basic services to its tenants, similar to hotels.
Apartment – a room or suite of two or more rooms, designed and intended for, or
occupied by one family for living, sleeping and cooking purposes.
Appraisal - the act or process of determining the value of property as of a specific date
for a specific purpose.
Arrears – payments not paid on time as provided by law according to its mode of
payment.

3
Assessment – is the act or process of determining the value of property, or a portion
thereof subject to tax, including the discovery, listing, classification, and appraisal of
properties.
Assessment Level - the percentage applied to the market value to determine the taxable
value of the property.
Assessed Value - the fair market value of the real property multiplied by the assessment
level. It is synonymous to taxable value.
Astray Animal – animal which is set loose unrestrained, & not under the complete
control of its owner, or the charge or possession thereof, found roaming at-large in public
or private places whether fettered or not.
Banks and Other Financial Institutions - include non-bank financial intermediaries,
lending investors, finance and investment companies, pawnshops, money shops,
insurance companies, stock markets, stock brokers and dealers in securities and foreign
exchange, as defined under applicable laws, rules and regulations.
Bars - include beer gardens or places where intoxicating drinks and fermented liquors or
malts are sold, disposed of, or given away for compensation, even without foods where
the services of the host/hostesses and waiters/waitresses are employed, and where
customers are entertained by occasional dancing to music not rendered by a regular dance
orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a
“dance hall” or “Night Club”. A “Cocktail Lounge” is considered as a “bar” even if
there are no host/hostesses or waiters/waitresses to entertain the customers.
Basement – a portion of a building between floor and ceiling which is partly below and
partly above grade but so located that the vertical distance from grade to ceiling.
Bet Manager (Kasador) – a person who calls and takes care of bets from the owners of
both gamecocks and those of other bettors before he orders commencement of the
cockfight and thereafter, distributes winning bets to the winners after deducting a certain
commission.
Bet Taker (Kristo) – a person who participates in cockfights and with the use of money
or other things of value, bets with other bettors, or through other bet-takers and win or
losses his bets depending upon the result of the cockfights as announced by the referee of
sentenciador.
Billboard – a flat surface on which advertising bills are posted.
Bondsman – any person habitually engaged in the business of furnishing bonds in civil
action or for persons arrested or detained for prosecution.
Boiler Room – any room containing a seam or hot water boiler.
Boarding House/Dormitory - building where persons for a fixed fee or remuneration are
provided with sleeping quarters or accommodations and/or meals for a fixed period of
time.
Brand – any mark or stamp approved by the controlling authority and includes also any
tag or label bearing such mark or stamp.
Breeder – a person engaged in gamefowl breeding propagation for personal and/or
commercial purposes for eventual use in cockfighting.
Brewer – include all manufacturers of fermented liquor of any description for sale or
delivery to others but does not include manufacturers of tuba, basi, tapuy or similar
domestic fermented liquors and whose daily production does not exceed Two hundred
(200) gauge liters.
Buildable Area – remaining space in a lot after deducting the required minimum open
space.
Building - all kinds of structures more or less permanently attached to a piece of land,
excluding those, which are merely superimposed on the soil.
Building Height/Length/Line – defined under the Glossary of the National Building
Code.
Building Permit – a permit issued by the City Government to a person, firm, or
corporation, including any government agency or instrumentality, authorizing them to
erect, construct, alter, repair, move, convert, or demolish any building or structure, or
cause the same to be done.

4
Burial Permit – the permit issued by the City Mayor’s Office after a death certificate has
been issued by the Office of the Local Civil Registrar.
Business - means trade or commercial activity regularly engaged in as a means of
livelihood or with a view to profit.
Business Agents - any person who act as agent of others in the transaction of business
with any person/agency, as well as those who conduct sale, collection, advertising and
employment.
Business Enjoying Franchise - franchise holders excluding grantees of Motorized
Tricycle Operator’s Permit (MTOP) and Certificates of Public Convenience for the
operation of public utility vehicles. (Art.226 par. IRR of RA 7160).
Business Sign – accessory sign that directs attention to a profession, business,
commodity, service or entertainment conducted, sold/offered in the same place where the
business is located; an identification or on-premise sign.
Cabaret/Dance Hall - includes any place or establishments where dancing is permitted
to the public in consideration of any admission, entrance, or any other fee paid on, before
or after dancing, and where professionals hostesses or dancers are employed.
Cadaver – a dead body of human being. For purposes of this Code, Cadaver is classified
as follows:
Cadaver A – a dead body of a resident of Tacurong City.
Cadaver B – a dead body of a non-resident of Tacurong City.
Cadaver Niche or Cemetery Tomb – the concrete niches intended to accommodate
cadavers inside coffins or other containers. It shall be of two classifications: for adults
and for children.
Calling – means one’s regular business trade, vocation, or employment which does not
require the passing of an appropriate government board or bar examinations.
Capital - signifies the actual estate, whether in money or property owned by an individual
or corporation. It is a fund used in transacting its business, which would be liable to each
creditor and in case of insolvency passes on to the receiver.
Capital Investment - the capital which a person employs in any undertaking, or which he
contributes to the capital of a partnership, corporation, or any other juridical entity or
association existing or operating within the City of Tacurong.
Carcass – refers to the body of the slaughtered animal.
Carenderia – refers to any public eating place where cooked foods are served at a price.
Charges – refers to pecuniary liability, as rent or fees against persons or property.
Chiller – equipment used to lower the temperature of the carcass so as to delay the
reproduction of bacteria and to prolong its freshness.
Chiropodist – one skilled in treating diseases of the hand and feet; but is not restricted to
the treatment of ailment of the feet.
Circus – a building, tent, or area where feats of horsemanship, acrobatic performance, or
similar acts are exhibited.
City Public Market – a public market maintained, owned and/or operated by the City
Government within its territorial jurisdiction.
Club – any regularly organized club, voluntary association or organized action
maintained, conducted or controlled for the amusement, recreation, or improvement of
the members thereof, for which an initiation is necessary or membership dues or fees are
required before admission, and that the same is not operated for profit.
Cockpits - includes any place, compound, buildings or portion thereof, where cockfights
are held whether or not money bets are wagered.
Cockpit Manager – a person who professionally, regularly and habitually manages a
cockpit and cockfights therein. He may or may not be the owner of the cockpit himself.
Cocktail Lounge – the same definition as super or Family Clubs.
Coliseum – amphitheater, covered or otherwise or other place where professional or non-
professional athletic competition, including boxing exhibitions are held.
Collecting Agency - includes any person other than a practicing “Attorney at Law”
engaged in the business of collecting or suing debts or liabilities.

5
Collector – revenue collection clerk who is properly bonded representing the Office of
the Economic Enterprise & who collects the fees/charges & issues the corresponding
receipts/cash tickets.
Commercial Broker – all persons other than importers, manufacturers, producers or bona
fide employees, who, for compensation or profit, sell or bring about sale or purchase of
merchandise for other persons; bring proposed buyers and sellers together; or negotiate
freight or other business for owners of vessel or other means of transportation, or for the
shippers, consigners, or non-consigners of freight carried by vessels or other means of
transportation. The term includes commission merchants.
Commercial Land - is land devoted/utilized principally for profit and is not classified as
agricultural, industrial, mineral, timber, or residential land.
Compounder - Any person who mixes spirits, wine or other liquor with any ingredient
except water or manufacture of any intoxicating beverage.
Concrete Block – a hollow or solid concrete masonry unit made from cement and
suitable aggregates such as and, gravel, crushed stone, bituminous or anthracite cinders,
burned clay, pumice, volcanic scoria, air cooled or expanded blast furnace slugs.
Confiscatory – undue seizure or forfeiture of private property in favor of the government.
Construction – all on-site work done from site preparation, excavation, foundation,
assembly, of the components and installation of utilities and equipment of
buildings/structures.
Consumer – those who directly purchase or acquire from manufacturers, producers,
distributors and retailers of articles of goods for their direct use or consumption, or for
distribution for the use of consumption of others or as the end users or ultimate
consumers.
Contractor - include persons natural/juridical, not subject to professional tax under
Article 228 of Rule XXX. Implementing Rules and Regulations of RA 7160, whose
activity consists essentially in the sale of all kinds of services for a fee, regardless of
whether or not the performance of the service calls for the exercise or use of the physical
or mental faculties of such contractor or his employees.
As used in this Article, the term “contractor” shall include general engineering,
general building and specialty contractor as defined under applicable laws; filling,
demolition and salvage works contractors; proprietors or operators of mine/oil drilling
apparatus; persons engaged in the installation of water system and gas or electric lights,
heat, or power; proprietor or operator of smelting plants; engraving, plating and plastic
lamination establishments; proprietors or operators of establishments for repair,
repainting, upholstery, washing or greasing of vehicles, heavy equipment, vulcanizing,
recapping and battery charging; proprietors or operators of furniture shops and
establishments for surfacing and re-cutting of lumber and sawmill under contract to saw
or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing
establishments, steam laundries and laundries using washing machines; proprietors or
operators of shops for the repairing of any kind of mechanical and electrical devices,
instruments, apparatus, or furniture and shoe repairing by machine or any mechanical
contrivance; proprietors or operators of establishments or lots for parking purposes;
proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors,
barbershops, massage clinics, sauna, Turkish and Swedish baths, slendering and body
building saloons and similar establishments; photographic studios; funeral parlors;
proprietors or operators of hotels, motels, pension houses, inns, convention centers/halls,
apartments, boarding houses, dormitories and lodging houses; proprietors or operators of
warehousing or forwarding establishments, master plumbers, smiths and houses or
art/sign painters; printers, bookbinders, lithographers; publisher except those engaged in
the publication or printing of newspaper, magazines, review of bulletin which appears at
regular intervals with fixed price for subscription and sale and which is not devoted
principally to the publication of advertisements; business agents, private detective or
watchman agencies, commercial and immigration brokers and cinematographic film
owners, lessor and distributors; proprietors and operators of computer services.
Cooperative – a duly registered association of persons, with a common bond of interest,
who have voluntarily joined together to achieve a lawful, common, social, or economic

6
end, making equitable contributions to the capital required and accepting a fair share of
the risk and benefits of the undertaking in accordance with universally accepted
cooperative principles.
Corporation - includes partnerships, no matter how created or organized, joint-stock
companies, joint accounts (cuentas en participation), associations or insurance
companies but does not include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction projects or engaging in
petroleum, coal, geothermal and other energy operations or consortium agreement under
service contract with the government. General professional partnerships are partnerships
formed by persons for the sole purpose of exercising their common profession, no part of
the income of which is derived from engaging in any trade or business.
The term “foreign resident” when applied to a corporation means a foreign corporation
not otherwise organized under the laws of the Philippines but engaged in the trade or
business within the Philippines.
Conversion – a change in the use or occupancy of a building/structure to increase its
value, utility and/or to improve its aesthetic quality.
Corral Pen – refers to the area where unsold livestock and poultry products are kept for
safekeeping at the close of market day.
Countryside and Barangay Business Enterprise - refers to any business entity,
association or cooperative registered under the provisions of Republic Act No. (R.A.
6810) otherwise known as Magna Carta for Countryside and Barangay Business
Enterprises (Kalakalan 20).
Dealer - means one whose business is to buy and sell any commodity of value. He is the
middleman between the producer or manufacturer and the consumer and depends for his
profits not upon the labor he bestows upon his commodities but upon the skill and
foresight with which he watches the market.
Dealer in Securities – all persons who, for their own account, are engaged in the sale of
stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other
securities. Depreciated Value is the value remaining after deducting depreciation from
the acquisition cost;
Designated Night Market Place – a place officially designated by the government which
could either be government lands, portions of roads or streets legally and temporarily
closed to vehicular traffic to accommodate the night market project of the City
Government.
Disease-carrier – an animal suspected of being affected with a disease or condition
which may require its condemnation.
Display Sign – any material, device or structure that is arranged, intended, designed, or
used as an advertisement, announcement, or directory that includes a sign, sign screen,
billboard or advertising device of any kind.
Display Stand – any movable structure, table, showcase cabinet and the like where goods
or periodicals are displayed for selling.
Distiller of Spirits - any person who manufactures liquor through continuous distillation
from mash, wort, wash, sap, or syrup.
Downer – a crippled or weakened animal unable to stand or showing abnormal
locomotion.
Economic Enterprise – in this Code referred to as the Enterprises. These are the income
generating facilities, activities and services operated and managed by the city which also
provide services to the people.
Economic Life - is the estimated period over which it is anticipated that a machinery or
equipment may be profitably utilized.
Electrical Sign – a sign which has characters, letters, figures, designs, faces, backgrounds
or outline illuminated by incandescent or fluorescent lamps or luminous tubes as part of
the sign proper, neon signs included. These light sources being either external or internal.
Fair Market Value - is the price at which a property may be sold by a seller who is not
compelled to sell and bought by a buyer who is not compelled to buy.

7
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.
Fish Fry – a juvenile state of fish development following hatching during which time the
fish is usually about 10-25 mm in length, or smaller depending on the natural mature size
of the species.
Fit for Human Consumption – in relation to meat, marine, poultry and other related
products, an article which has been passed and appropriately branded by an authorized
inspector and in which no changes due to disease, decomposition or contamination have
subsequently been found.
Fish Inspector – authorized personnel who regularly inspects and monitors the sale of
fish and other aquatic/marine products to insure the fitness of said products for human
consumption.
Floor Area – defined under the Glossary of the National Building Code.
Food Animal – domestic livestock butchered/slaughtered for human consumption, such a
cattle, carabao, buffalo, horse, sheep, goat, hog, deer, rabbit and poultry (chicken, duck,
geese, turkey and the like).
Footing – defined under the Glossary of the National Building Code.
Foundation - defined under the Glossary of the National Building Code.
Forest Land – the public forest, the permanent forest or the forest reserves, and forest
reservations.
Forest Product – a timber, pulp-wood/chip wood, firewood, fuel and minor forest
products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or
other forest growth such as grass, shrub and flowering plants, the associated water, fish,
scenic, historical, recreational and geological resources in forest lands.
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 subdivisions may impose in the interest of the public welfare, security and
safety.
Gamecock – domesticated fowls, whether imported or locally bred, as well as the native
fighting cock, indigenous to the country, especially breed, trained and conditioned for
actual cockfighting or for propagation and breeding purposes for eventual use in
cockfighting.
Garbage – the discarded food waste or any other unwanted or useless material.
Garage – A building or a portion thereof in which a motor vehicle containing gasoline,
distillate or other volatile, flammable liquid in its tank is stored, repaired or kept.
General Engineering Contractor - is a person whose principal contracting business in
connection with fixed works requiring specialized engineering knowledge and skill,
including the following division or subjects: irrigation, drainage, water power, water
supply, flood control, inland waterways, harbors, dock, wharves, shipyards and ports,
dams, hydro-electric projects, levees, river control and reclamation works, railroads,
highways, streets and roads, bridges, overpasses, underpasses 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 works.
General Building Contractor - is a person whose principal contracting business is in
connection with any structure build, being built, or to be built for the support, shelter and
enclosure of persons, 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
supervises 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 skill, power houses, power plants and other utility plants and installations,
mines and metallurgical plants, cements and concrete works in connection with the
above-mentioned fixed works.

8
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.
Gross Sales or Receipts - include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount
charged on 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).
Government Owned and/or Operated Public Market – market established out of public
funds or those leased/acquired by any legal modes or means from private persons, natural
or juridical, to be operated by the government either thru its instrumentality, branch or
political subdivisions.
Grade (Adjacent Ground Elevation) – as defined under the Glossary of the NBC.
Ground Sign – a sign resting on the ground.
Halal Products – goods of any kind which are culturally and religiously acceptable to
Muslim Communities.
Hawker or Hustler – a person who peddles or hawks goods, wares, merchandise, or any
articles, in any manner, from place to place or one who offers for sale articles by calling
out in the streets.
Hazardous Inflammable Liquid – liquids with flash points below 100 degrees Fahrenheit
such as gasoline, oil, kerosene and other similar materials.
Holding Pen – a holding area/corral for animals prior to slaughter.
Hot Meat – meat from food animal & poultry clandestinely slaughtered and sold to the
public.
Hotel - is a place for accommodation of transient persons or guests which serves foods
and drinks and provide other facilities. It is synonymous to an inn or a lodging house
through larger in number of occupancy of space and better in quality of rooms thus
charges higher rates.
Hotel – a building/edifice/premise/completely independent part thereof, which is used for
the regular reception, accommodation or lodging for travelers and tourists and the
provision of services.
Importer - is any person engaged in buying goods from foreign countries. An importer is
only taxed under this Ordinance when he sells the goods either as a wholesaler,
distributor or retailer.
Importer – any person who brings articles, goods, wares, merchandise of any kind or
class into the Philippines from abroad, for unloading therein, or which after such entry
are consumed herein to become incorporated into the general mass of property in the
Philippines. In the case of tax-free articles brought or imported into the Philippines to
non-exempt private persons or entities, the purchasers or recipients shall be considered
importers thereof.
Imprint – plaque/sticker/lettering painted on either the top or the bottom of the poster or
sign as a means of identifying the company to whom the structure belongs and the
permits issued therefore.
Improvement - a valuable addition made to a property or an amelioration in its condition,
amounting to more than a mere repair or replacement of parts involving capital
expenditures and labor, which is intended to protect or enhance its beauty, value or utility
or to adapt it for new or further purposes.
Incombustible – as defined under the Glossary of the National Building Code.
Incombustible Material - as defined under the Glossary of the National Building Code.
Incombustible Roofing - as defined under the Glossary of the National Building Code.
Industrial Land – land devoted principally to industrial activity as capital investment and
is not classified as agricultural, commercial, timber, mineral or residential land.
Inspected and Condemned – carcasses or parts of carcasses so marked as unsound,
unhealthy, unwholesome or otherwise unfit for human food that can be rendered into
animal feed shall be dyed (food- grade blue color) and cooked and rendered, while those

9
unfit for both human and animal consumption shall be denatured with strong chemical
disinfectants prior to final disposition.
Inspected and Passed – carcasses or parts of carcasses so marked have been inspected
and passed in accordance with the regulations, and at the time they were inspected passed
and so marked fit for human consumption.
Inspection Fee – a fee imposed for the conduct of inspection.
Internet – the interactive communication and information technology sourced through
computers.
Internet Café – a business establishment using the worldwide web or Internet System
that enables users to view and interact with variety of information accessed through a
computer connected to a Local Area Network (LAN).
Internet Service Provider (ISP) – a local or national network provider of Internet
Services.
Independent Wholesaler - any person other than a manufacturer, producer or importer,
who buys commodities for resale to persons other than the end-users.
Industrial Land - is land devoted principally to industrial activity as capital investment
and is not classified as agricultural, commercial.
Large Cattle - a horse, mule, ass, carabao or other domesticated member of the
bovine family aged 2 years and above.
Large Cattle – two year and older horses, mules, asses, carabaos, cows, and other
domestic members of the bovine family.
Lending Investor - includes all persons who engaged in lending money with interest.
Lending Investors – one engaged in money lending for a fee or interest.
Levy - an imposition or collection of assessment, tax, fees, tribute or fine.
License – a permit granted to any business operation under the police power for purposes
of regulations.
License or Permit - 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 transactions.
Lien – a charge upon real or personal property for the satisfaction of some debt or duty
ordinarily arising by operation by law.
Lodging House - refers to any house or building, or portion thereof, in which any person
or persons may be regularly received as transients for a consideration. Taverns or inns
shall be considered as lodging houses.
Lodging House/Inn/Tavern - any house or building, or portion thereof, in which any
person or persons may be regularly harbored or received as transients for compensation.
Lot – a parcel of land on which a principal building or its accessories are placed or may
be placed together with the required open spaces. A lot may or may not be the land
designated as lot on recorded plot.
Machinery - includes machines, equipment, mechanical contrivances, instruments,
appliances, or apparatus, which may or may not be attached permanently or temporarily
to the real property provided that:
a. They are actually, directly and exclusively used to meet the needs of the particular
industry, business, or activity; and,
b. By their very nature and purpose are designed for, or necessary to manufacturing,
mining, logging, commercial, industrial, or agricultural purposes.
Machinery which are of general purpose and use including but not limited to office
equipment, typewriters, telephone equipment, breakable or easily damaged containers
(glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers,
furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or
beverage automatic dispensing machines which are not directly and exclusively used to
meet the needs of a particular industry, business or activity shall not be considered within
the definition of machinery. Residential machinery shall include machines, equipment,
appliances or apparatus permanently attached to residential land and improvements or
those immovable by destination.
Magazine and/or Newspaper Stand – an outdoor stall or center where newspapers,
periodicals, and/or other reading materials are sold and may include as items for sale,

10
cigars and cigarettes, sweepstakes tickets only and no other commodity, provided a
separate permit fee is paid for the retail of cigar and cigarettes as provided in this code.
Manufacturer - refers to any person who, by physical or chemical process, alters the
form or substance of any material to produce such finished or semi-finished products for
the purpose of their sale or distribution to others and not for his own use or consumption.
Manufacturer of Cigars or Cigarettes - includes those whose business is to make or
manufacture cigar or cigarettes or both for sale; provided the term does not include
artisans or apprentices employed to make cigar or cigarettes from materials supplied by
the employer.
Manufacturer of Tobacco - includes persons whose business is to manufacture tobacco
or snuff by whatever process/procedure.
Marginal Farmer or Fisherman - refers to individual engaged in subsistence farming or
fishing which shall be limited to the sales, 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 (50,000.00) or the
poverty line established by NEDA for the particular region or locality, whichever is
higher.
Market – a private or public place, building or structure operated and dedicated to the
service of the general public where basic commodities are displayed, offered for sale and
for profit.
Market Committee – as defined in the Economic Enterprise Code.
Market Premise – an 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 market days.
Market Stall – a specific space or booth in the public market where merchandise is sold
or offered for sale, or intended for such purposes in the public market.
Masonry – a form of construction composed of stone, brick, concrete, gypsum, hollow
clay tile, concrete block or tile, or other similar building units or materials or combination
of these materials laid up unit and set in molder.
Meat Handling – the slaughter, preparation, inspection, cutting, chilling, transporting of
meat.
Mercantile Agency - is any person engaged in the business of gathering information as to
the financial standing ability or credit of persons engaged in the business and reporting
the same to the subscribers or to customers applying and paying thereof.
Memorial Park - is a public cemetery where graveyards, burial lots and internment
niches may be sold in advance to interested buyers.
Mezzanine Floor – A partial intermediate floor in any storey or room of a building
having an area not more than one-half (1/2) of the area of the room or space in which it is
constructed.
Minerals – all natural inorganic substances (found in nature) whether in solid,
liquid/gaseous or any intermediate state including coal. soil which supports organic life,
sand & gravel, guano, petroleum, geothermal energy & natural gas are included in this
term but are governed by special laws.
Mineral Lands - are lands in which minerals, metallic or non-metallic, exist in sufficient
quantity or grade to justify the necessary expenditures to extract and utilize such
materials;
Mineral Product – the product produced and prepared in a workable state by simple
treatment processes such as washing or drying but without undergoing any chemical
change or process or manufacturing by the lessee, concessionaire or owner of mineral
lands.
Money Changer - refers to any person or establishment engaged solely in currency
exchange.
Money Shop - is an extension service unit of a banking institution usually operating in
public markets with authority to accept money for deposit and extend short-term loans.
Motel - is a place for accommodation of transient persons with common or individual
garages for their motor vehicles. A motel is generally smaller than a hotel in terms of
number of guest rooms and usually accepts occupancy shorter than a full – day period.

11
Motel – building or portion thereof, in which any person/persons maybe regularly
harbored or received as transient or guests and which is provided with a common or
individually enclosed garage.
Motor Vehicle - means any vehicle propelled by any power other than muscular power
designed to run on public roads, used mainly for transportation.
Motorized Tricycle – a motor vehicle propelled other than by muscular power, composed
of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled
cab, the former having a total four wheels, otherwise known as the “motorela”.
Motorized Tricycle Operator’s Permit (MTOP) - is a permit granted to a person, natural
or juridical to operate tricycle-for-hire over specified zones/rout
Motorized Tricycle Operator’s Permit (MTOP) – a document granting franchise or
license to a person, natural or juridical, allowing him to operate tricycles-for-hire over
specified zones.
Moving – the transfer of any building/structure or portion(s) thereof from its original
location or position to another, either within the same lot or to different one.
National Derby – a cockfight promotion with nationwide participants.
National Wealth – all natural resources situated within the Philippine territorial
jurisdiction including lands public domain, waters, minerals, coal, petroleum, mineral
oils, potential energy forces or sources, gas and oil deposits, forest products, wildlife,
flora and fauna, fishery and aquatic resources and all quarry products.
Neon Sign – a discharged lamp where the neon tube contains a large proportion of neon
gas, made/outlined to project letters or characters for the purpose of advertising.
Night or Day Club – a place frequented at nights or days, as the case maybe, where
foods, wines and drinks are served and music is furnished by the operators and patrons
are allowed to dance with their own partners or with hostesses furnished by the
management.
Night Market – a government regulated market conducted at specific time and duration
of the night located in government property, portions of designated places or streets in the
City of Tacurong legally and temporarily close to vehicular traffic to accommodate
people indulged in the business of selling goods or offer services to the public for profit,
located outside the city public market.
Non-Conforming Building – a building, which does not conform to the regulations of the
district where it is situated as to height, yard requirement, lot area, and percentage of
occupancy.
Non-Conforming Use – means the use of any building or land or any portion of such
building or land which does not conform to the use and regulation of the zone where it is
situated.
Occupancy – the purpose of which the building is used or intended to be used. The term
shall also include the building or room housing such use. Change of occupancy is not
intended to include change of tenets or proprietors.
Occupancy Fee – a fee collected from the new occupant of any stalls at the Economic
Enterprise.
Occupant – qualified & bona fide stall holder equipped with all the necessary
permits/licenses.
Occupation – means one’s regular business or employment, or an activity which
principally takes upon ones time, thought, and energies. It includes any calling, business,
trade, or vocation but excludes profession that requires the passing of an appropriate
government or bar examination.
Offal – the by-products, organs, glands and tissue other than the meat of food animal.
Such offal, in relation to slaughtered animals may or may not edible.
Operator - includes the owner, manager, administrator, or any person who operates or is
responsible for the operation of business establishments or undertaking.
Pawnbroker – a person engaged in granting loans or deposits or pledges or personal
property on the condition of returning the same at a stipulated price; displaying at his
place of business three gilt or yellow bills or exhibiting a sign of money to loan on
personal property or pledge; otherwise engaged in the business known as pawnbroker.

12
Pawnshops/Pawnbrokers - refer to establishments or persons engaged in granting loans
with interest secured by real or personal property.
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 wholesaler peddler or retail peddler of a particular commodity shall be determined
from the definition of wholesaler dealer or retailer.
Pedicab (Pedal-operated tricycle) – otherwise known as “trisikad” is a vehicle having
three (3) wheels and operated by means of a pedal to include bicycle with sidecar.
Pedicab for commercial use – a pedicab used to transport commercial goods of its owner
for delivery to customers.
Pedicab for hire – a pedicab used in transporting passengers, goods or both for a fee.
Pension House – a private or family-operated tourist boarding house, tourist guest house
or tourist lodging house employing non professional domestic helpers regularly
conducting 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.
Permit – a privilege to engage in a legal activity or business operation.
Perpetual Niches for Bones – a place where interested parties preserve the bones of their
loved ones in perpetuity after paying the necessary fee.
Persistent Sidewalk Vendors or Persistent Vendors – vendors who are engaged in
business of vending or selling goods continuously despite the opposition or prohibition of
the government.
Person - every natural or juridical being, susceptible of right and obligations or being the
subject of legal relations.
Pit Manager – a person who manages a cockpit.
Privilege - means a right or immunity granted as a peculiar benefit, advantage or favor.
Plantation - means a tract of agricultural land planted to trees or seedlings whether fruit
bearing or not, uniformly spaced or seeded by broad cast method or normally arranged to
allow highest production. For purposes of this Code, inland fishing ground shall be
considered as plantation.
Post Abattoir Inspection – the services in inspecting the meat and offal as they are
prepared and transported city slaughterhouse to the markets.
Post Mortem Inspection – the services in examining the animals after slaughter to ensure
the detection of lesions and abnormalities and to pass only meat and edible offal fit for
food.
Privately-Owned or Operated Public Market – market established by a private fund and
operated by private persons, natural or juridical, under government permit.
Privilege – a right or immunity granted as a peculiar benefit, advantage or favor.
Profession - a calling which require the passing of an appropriate government
examinations in order to exercise or practice the same.
Profession - a calling which require the passing of an appropriate government board or
bar examinations such as the practice of law, medicine, public accountancy, engineering,
etc.
Professional - refers to a person who possesses the qualifications to exercise or practice
a profession.
Projecting Sign – a sign fastened to, suspended from or supported on a building or
structure, the display surface of which is perpendicular from the wall surface or is at an
angle therefrom.
Promoter – a person who is engaged in the convening, meeting, holding and celebration
of specially programmed and arranged cockfighting like local and international derbies of
competition, special mains or matches or encounter, pintakasi and ordinary fights or hack
fights.
Public Market – a place, building, or structure of any kind designated as such by the
local board or council, except public streets, plazas, parks and the like.
Public Place – national, provincial, city or barangay streets, parks, plazas, and such other
places open to the public.

13
Quarry Resources – a common stone or other common mineral substance such as but not
restricted to marble, granite, volcanic cinders, basalt, tuff and rock phosphate.
Race Track – a place or compound, where exhibitions or trials of speed for a purse of
price consideration are run by the competitors usually on horse or any other animal,
powered conveyances as trucks, automobiles or race cars.
Real Property - refers only to lands, buildings, and machineries intended by the owners
of the land or building for an industry or works which may be carried on in a building or
on a piece of land and which tend directly to meet the needs of the said industry or works.
Real Estate Broker - refers to any person, other than a real estate salesman as hereinafter
defined, who for another and for compensation or in the expectation or promise of
receiving compensation:
a. Sells or offers to buy, lists or solicits for respective purchasers, or negotiates the
purchase, sale or exchange of real estate or interest therein;
b. Negotiates loans on real estate;
c. Leases or offers to lease or negotiates the sale, purchase or exchange of a lease or
rents or places for rent from real estate or improvements thereon;
d. Or shall be employed by/on behalf of the owners of lots or other parcels of estate
on salary, on commission, or otherwise to sell such real estate or any parts thereof
in lots or parcels.
Real Estate Dealer - refers to any person engaged in the business of buying, selling
exchanging, or renting property as principal and holding himself out as a full or part-time
dealer in real estate or an owner or lessor of property or properties rented or offered for
rent for an aggregate amount of Five Thousand Pesos (P 5,000.00) or more a
year. Any person shall be considered as engaged in the business as a real estate dealer by
the mere fact that he is the owner or sub-lessor of property rented or offered for rent for
an aggregate amount of Five Thousand Pesos (P 5,000.00) or more a year. An owner of
sugar land subject to a tax under Commonwealth Act Numbered Five Hundred Sixty-
Seven (CA 567) shall not be considered as a real estate dealer under this definition.
Real Estate Salesman - means any natural person regularly employed by a real estate
broker to perform in behalf of such broker any or all of the functions of a real estate
broker.
Reassessment - is the assigning of new assessed value to property particularly real estate,
as the result of a general, partial, or individual reappraisal of the property;
Rectifier – A person, who rectifies, purifies or refines distilled spirits or wines by any
process other than by original and continuous distillation from mask, wash, or syrup
through continuous closed vessels and pipes until the manufacture thereof is complete.
Referee (Sentenciador) - is a person who watches and oversees the proper gaffing of
fighting cocks, and decides and makes known his decision by words or gesture, the result
of the cockfight.
Referee (Sports) - is a person officiating various sports/games charging professional fees.
Refrigerating – the storage or keeping of articles at a temperature not to exceed forty
(40) degrees Fahrenheit above zero (0) degree in a refrigerating case.
Regular Cockfight – a cockfight on Sundays and/or legal holidays.
Remaining Economic Life - is the period of time expressed in years from the date of
appraisal to the date when the machinery becomes valueless;
Remaining Value - is the value corresponding to the remaining useful life of the
machinery;
Renovation – any physical change made on a building/structure to increase its value,
utility and/or to improve its aesthetic quality.
Rental – the value of the consideration, whether in money, or otherwise, given for the
enjoyment or use of a thing.
Repair – the reconstruction and renewal of any part of an existing building for the
purpose of restoring the same to its original condition and for maintenance. The word
“repair” shall not apply to any change of construction.
Replacement or Reproduction Cost - is the cost that would be incurred on the basis of
current prices, in acquiring an equally desirable property, on the basis of current prices
with the same or closely similar materials.

14
Residential Land - is land principally devoted to habitation.
Residents - refers to natural persons who have their habitual residence in the province,
city, or municipality where they exercise their civil rights and fulfill their civil
obligations, and juridical persons for which the law or any other provisions creating or
recognizing them fixes their residence in a particular province, city, or municipality. In
the absence of such law, juridical persons are residents of the province, city, or
municipality where they have their legal residence or principal place of business or where
they conduct their principal business or occupation.
Resort – a place for recreation and vacations.
Restaurant - refers to any place, that provides food to the public and accept orders from
them at a price. This term includes “food caterers”.
Retail - means a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quality of the commodity sold.
Retailer/Dealer of Fermented Liquors - any person who for himself or on commission
sells or offers for sale fermented liquors except tuba, basi, tapuy, meding, and similar
liquors.
Retailer of Leaf Tobacco - refers to any person who, for himself or on commission, sells
leaf tobacco.
Revenue – taxes/fees/charges that the City Treasurer collects and receives for public
purpose.
Revenue – is the income of a government from all sources.
Roof Sign – any sign installed on roofs, roof decks, parapets or eaves.
Scale House – the where livestock and poultry products are brought for weighing.
Services - means the duties, work, or function performed or discharged by a government
officer, or by any person contracted by the government as the case may be.
Services – work rendered by the government to its constituents or by a private person
contracted by the government.
Shaft – a vertical opening through a building for elevators, dumbwaiters, mechanical
equipment or similar purposes.
Signboard – a board carrying a notice or advertisement up to six (6) square meters in
area.
Sign Stand – any movable structure upon which is mounted or supported.
Sign Structure – an edifice or building of any kind, or any piece of work artificially built
up or composed or parts joined together in some definite manner.
Socialized Housing – a dwelling for the underprivileged and homeless as defined in
Urban Development and Housing Act of 1992 (RA 7279).
Special Cockfight – a cockfight held on days other than Sundays and legal holidays for
special purposes.
Special Contractor - is a person whose operations pertain to the performance of
construction work requiring special skills and whose principal contracting business
involves the use of specialized building trades and crafts.
Sports and Recreational Club/Center – an establishment offering sports and recreational
facilities to the general public.
Sport/Recreational Fishing – a fishing for pleasure by means of hook and line or similar
device, hand spear or spear gun, etc., in which the quantity of fish caught is only for
personal pleasure and/or consumption and not for the purpose of sale or barter.
Stage – partially enclosed portion of an assembly building which is designated of used
for the presentation of plays, demonstrations or other entertainment where scenery, props
or other effects may be installed or used & where the distance between the top of the
proscenium opening and the ceiling above the stage is more than one & one-half (1.5)
meters.
Stall – an allotted space or booth where merchandise of any kind is sold or offered for
sale.
Stock Broker – means somebody who buys and sells stocks, shares and other securities
for clients on a commission basis.
Stockyard – a large enclosed yard with fence or covered stables where livestock is kept
before being sold, slaughtered or shipped.

15
Streamer – a long narrow flag or banner.
Street – a public road usually lined with buildings.
Structure – an edifice or building of any kind, or any piece of work artificially built up or
composed of parts joined together in some definite manner.
Tax – means an enforced contribution usually monetary in form, levied by the law-
making body on person and property subject to its jurisdiction for the precise purpose of
supporting government needs.
Tomb Permit – a permit granted to use a cemetery tomb.
Tour Operator/Agency – an entity engaged in bookings for the accommodation,
transportation and other related services extended to the tourist.
Transfer Fee – a fee collected from the original occupant before transferring the stall to
the new occupant.
Transfer of Ownership Fee – a fee imposed for the transfer of ownership from one
person to another.
Transfer Permit – a permit issued for the transfer of goods or items to other place/s.
Tricycle-for-Hire - is a motorcycle with a single-wheel sidecar or a two-wheel cab
usually being operated to render transport services to the general public for-a-fee.
Tricycle-for-Hire – a motorcycle fitted with a cab for public transport purposes.
Tricycle Operator – a person engaged in the business of operating tricycles.
Urban Area – all cities regardless of their population density and to municipalities with a
population density of at least five hundred (500) persons per square kilometer.
Utilization and Development – the use or employment or improvement for practical
expenditure and profitable measures.
Value or Valuation of a Building – the estimated cost of a building based on current
replacement cost.
Vendor – a person who either for himself or on commission, sells his goods and services
in a stationary place.
Weighting Fee – fee imposed for weighting livestock, poultry, marine & agricultural
products.
Wholesale - means a sale where the purchaser buys or imports the commodities for resale
to persons other than the end user regardless of the quantity of the transaction.
Wholesaler of Fermented Liquors - means anyone who sells or offers for sale fermented
liquors in large quantities of more than five (5) liters at any one time, 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.
Wholesale Dealer of Distilled Spirits and Wines - refers to any person who for himself
or on commission, sells or offers for sale wines or distilled spirits in larger quantities than
Five (5) liters at any one time or offers the same for sale for the purpose of resale
irrespective of quantity.
Wholesale Tobacco Dealer - any person who for himself or on commission, sells/offers
for sale cigars, cigarettes or manufacture tobacco in larger quantities than Two Hundred
(200) cigars, Eight hundred (800) cigarettes or five (5) kilograms of manufactured
tobacco at any one time or who sells the same for the purpose of resale regardless of
quantity.
Zone - is a contiguous land area or block, where tricycle-for-hire may operate without a
fixed origin and destination.
Zone – an area within the city for specific land use defined by man made or natural
boundaries.
Zoning Ordinance – a local legal measure affecting land use.

ACRONYMS:
BOI - Board of Investment
CTFRB - City of Tacurong Franchising and Regulatory Board
FSIF - Fire Safety Inspection Fee
GOCC - Government-Owned or Controlled Corporation
HLURB - Housing and Land Use Regulatory Board
IBP - Integrated Bar of the Philippines

16
LTO - Land Transportation Office
MBPF - Mayor’s Business Permit Fee
MTOP - Motorized Tricycle Operator’s Permit
NBC - National Building Code (PD 1096)
NIRC - National Internal Revenue Code
PALC - Preliminary Approval and Location Clearance
PRC - Professional Regulatory Commission
PTR - Professional Tax Receipt
SEF - Special Education Fund
TCIPT -Tacurong City Integrated Public Terminal
TCPC - Tacurong City Public Cemetery
TCPM - Tacurong City Public Market
TCS - Tacurong City Slaughterhouse
TPF - Transfer Permit Fee
UDHA - Urban Development and Housing Act of 1992 (RA 7279)
VAT - Value Added Tax

CHAPTER II – CITY TAXES

ARTICLE A – REAL PROPERTY TAXATION

Section 6. Scope. This Article shall govern the administration, appraisal, assessment,
levy and collection of Real Property Tax.
Section 7. Fundamental Principles. The appraisal, assessment, levy, and collection of
real property tax shall be governed by the following fundamental principles:
a. Real property shall be appraised at its current and fair market value;
b. Real property shall be classified for assessment purposes on the basis of its actual
use;
c. Real property shall be assessed on the basis of a uniform classification within the
city;
d. The appraisal, assessment, levy, and collection of real property tax shall not be let to
any private person; and,
e. The appraisal and assessment of real property shall be equitable.
Section 8. Imposition of Basic Real Property Tax (RPT). The rate of real property tax to
be implemented in this City shall be in accordance with the provisions of R.A. 7160 otherwise
known as the Local Government Code of 1991 and shall be levied on the following real property:
Particulars Tax Rate
Residential 1% of the assessed value
Agricultural 1% of the assessed value
Commercial/Industrial/Special Real 1% of the assessed value
Properties
Section 9. Imposition of Additional Levy on Real Property. An annual additional Special
Education Fund (SEF) shall be levied on the following real property and the proceeds thereof
shall accrue exclusively to the Special Education Fund (SEF) in accordance with the provisions
of R.A. 7160:
Particulars Tax Rate
Residential 1% of the assessed value
Agricultural 1% of the assessed value
Commercial/Industrial/Special Real 1% of the assessed value
Properties
Section 10. Exemptions. Pursuant to Section 234 of RA 7160 and Article 325 of it’s
Implementing Rules and Regulations, the following real properties are exempted from the
payment of real property tax:
a. Real property owned by the Republic of the Philippines or any of its political
subdivisions except when the beneficial use thereof has been granted, for
consideration or otherwise, to a taxable person:

17
b. Charitable Institutions, churches, parsonages, convents and their appurtenant hereto,
mosques, non-profit or religious cemeteries and all lands, building and improvements
actually, directed and exclusively used for religious charitable or educational
purposes;
c. All machinery and equipment that are actually, directly and exclusively used by local
water districts and government-owned or controlled corporations engaged in the
supply and distributions of water and/or generations and transmissions of electric
power;
d. All real properties owned by duly registered cooperatives as provided for under RA
6938; and,
e. Machinery and equipment used for population control and environment protection.
Except as provided herein and pursuant to Section 234 of the Local Government Code,
all exemptions 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 hereby withdrawn effective January 1, 1992.
Section 11. 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 tax.
Section 12. Time and Payment. The real property tax herein levied together with the real
property tax of one percent (1%) imposed in RA 5447, as amended by PD 1621 and RA 7160
(Local Government Code of 1991) as well as the additional “Ad Valorem Tax on Idle Lands”
shall be due and payable on the first (1st) day of January of every year. The same may, however,
at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, the first
installment on or before March 31; the second installment on or before June 30; the third
installment, on or before September 30; and the last installment, on or before December 31. Both
the basic tax and the additional one percent (1%) realty tax accruing to the special education fund
must be collected together. In case only a portion of the tax is paid, such payments must be
equally divided and applied to both.
Section 13. Tax Discount for Advance and Prompt Payment. If the basic real property
tax and the additional tax accruing to special education fund are paid on time or in advance in
accordance with the prescribed schedule of payments provided herein, the taxpayer shall be
granted a tax discount of
1) Ten percent (10%) discount for prompt payment,
2) Twenty percent (20%) discount for advance payment.
Section 14. Distribution of Proceeds. The proceeds of the basic real property tax,
including interest thereon, and proceeds from use lease, or disposition, sale or redemption of
property acquired at a public auction, and fifty (50%) of the tax paid under protest collected by
the City Treasurer shall be distributed as follows:
a. Seventy Percent (70%) shall accrue to the General Fund of this City; and,
b.Thirty Percent (30%) shall be distributed among the component barangays of this City
where the property is located in the following manner:
1. Fifty Percent (50%) shall accrue to the barangay where the property is located;
2. Fifty Percent (50%) shall accrue equally to all component barangays of this City.
The share of each barangay shall be released directly to the barangay treasurer on a
quarterly basis within five (5) days after the end of each quarter, without need of any further
action, and shall not be subjected to any lien or holdback for whatever purpose subject to such
rules as may be prescribed by the Commission on Audit (COA) for this purpose.
Section 15. Application of Proceeds of the Additional One Percent (1%) SEF Tax:
a. The proceeds of the additional one percent (1%) real property tax accruing to
Special Education Fund shall be automatically released to the City School Board.
b. Said proceeds shall be allocated as determined and approved by the City School
Board concerned only for the following purposes:
1. Operation and maintenance of public schools;
2. Construction and repair of school buildings, facilities and equipment;
3. Education research;
4. Purchases of books and periodicals; and,

18
5. Sports development.
Section 16. Administration of Real Property Tax. The City shall be primarily
responsible for the proper/efficient/effective administration of the RPT, subject to the
rules/regulations governing the classification/appraisal/assessment of the real property issued by
the DOF. The DOF and the City shall exercise the authority to review and examine on a
continuing basis property, assessment, and RPT records to insure the proper implementation and
determine compliance with applicable laws/rules/regulations.
Section 17. Appraisal of the Real Property. All real properties in this City shall be
appraised at the current and fair market value prevailing in this locality based on the rules and
regulations promulgated by the DOF for classification/appraisal/assessment of real property.
Section 18. Declaration of Real Property by Owner or Administrator. It shall be the
duty of all persons, natural/juridical, owning/administering real property, including
improvements therein, within the city, or their duly authorized representative, to prepare/cause to
be prepared and file with the Office of the City Assessor a sworn statement declaring the true
value of their property/properties, whether previously declared/undeclared, taxable/exempt,
which shall be the current and fair market value of the property, as determined by the declarant.
Such declaration shall contain a description of the property sufficient in detail to enable the
assessor or deputy to identify the same for assessment purposes. The sworn declaration of real
property herein shall be filed with the assessor concerned once every three (3) years during the
period from January first (1st) to June thirtieth (30) commencing in the calendar year 1992.
For this purpose, the City Assessor shall use the standard form known as Sworn
Declaration of Property Values prescribed by the DOF. The procedures in filing and safekeeping
thereof shall be in accordance with the guidelines issued by the said Department.
Property owners/administrators who fail to comply with this provision shall be subject to
a fine and penalty of a standard fine of One Hundred Pesos (P 100.00) plus penalty of One-Half
(1/2) of one (1) percent of the total assessed value of their real property/ties not to exceed Five
Thousand Pesos (P 5,000.00).
Section 19. Duty of Person Acquiring Real Property or Making Improvement Thereon.
The duties of person/persons acquiring real property or making improvements thereon are:
a. All persons, natural or juridical, or their duly authorized representatives, who acquire
at anytime a parcel or parcels of land in this City shall file with the City Assessor a
sworn statement declaring the true value of subject property within sixty (60) days
after the acquisition of such property as evidenced by a duly notarized final deed of
conveyance executed between the contracting parties bearing proof of registration
from the registrar of deeds concerned. The sixty-day period shall commence on the
date of execution of the deed of conveyance.
b. In the case of houses, buildings, or other improvements acquired or newly
constructed which will require building permits, property owners or their authorized
representatives shall likewise file a sworn declaration of the true value of the subject
house, building, or other improvement within sixty (60) days after:
1. The date of a duly notarized final deed of sale/contract/other deed of conveyance
covering the subject property executed between the contracting parties;
2. The date of completion/occupancy of the newly constructed building, house, or
improvements whichever comes earlier; or
3. The date of completion or occupancy of any expansion, renovation, or additional
structures or improvements made upon any existing building, house, or other real
property, whichever comes earlier.
c. In the case of machinery, the 60-day period for filing the required sworn declaration
of property values shall commence on the date of installation as determined by the
City Assessor and, for this purpose, the City Assessor may secure certification from
the building official or engineer or other appropriate official stationed in the City.
Section 20. Declaration of Property by the City Assessor. When any person, natural or
juridical, by whom real property is required to be declared under Section 202 of RA 7160,
refuses or fails for any reason to make such declaration within the time prescribed, the City
Assessor concerned shall himself declare the property in the name of the defaulting owner, if
known, or against an unknown owners as the case may be, and shall assess the property for
taxation in accordance with the provisions of Chapter I, Title Two, of RA 7160.

19
Declaration of Real Property by the City Assessor shall be subject to the following rules:
a. City Assessor shall declare only real property previously undeclared for taxation.
b. In the case of real property discovered whose owner or owners are unknown, the
City Assessor shall declare the same in the name of the “Unknown Owner” until
such time that person natural or juridical, comes forth and files the sworn
declaration of property values required herein.
c. No oath shall be required of any declaration made by the City Assessor.
Section 21. Listing of Real Property in the Assessment Rolls. There shall be prepared
and maintained by the City Assessor an assessment roll wherein all real property, whether
taxable or exempt, located within the territorial jurisdiction of this City shall be listed.
Real property shall be listed, valued, & assessed in the name of the owner/administrator/
anyone having legal interest in the property.
a. The undivided real property of deceased person may be listed, valued, and assessed
in the name of the estate or of the heirs and devisees without designating them
individually, and undivided real property other than that owned by a deceased may
be listed, valued and assessed in the name of one or more co-owners: Provided,
however, That such heir, devisee, or co-owner shall be liable severally and jointly
for all obligations imposed in this Article and the payment of real property tax with
respect to the undivided property.
b. The real property of a corporation, partnership or association shall be listed, valued,
and assessed in the same manner as that of an individual.
c. Real property owned by the Republic of the Philippines, its instrumentalities and
political subdivisions, the beneficial use of which has been granted, for consideration
or otherwise, to a taxable person, shall be listed, valued and assessed in the name of
the possessor, grantee or of the public entity if such property has been acquired or
held for resale or lease.
Section 22. Proof of Exemption of Real Property from Taxation. Every person by or for
whom real property is declared, who shall claim exemption for such property under the
provisions of Chapter I, Title Two of RA 7160 shall file with the City Assessor within thirty (30)
days from the date of the declaration of real property sufficient documentary evidence in support
of such claim including corporate charters, title of ownership, articles of incorporations, by-
laws, contracts, affidavits, certification and mortgage deeds, and similar documents.
If the required evidence is not submitted within the period being prescribed, the property
shall be listed as taxable in assessment roll, however, if the property shall be proven to be tax
exempt, the same shall be dropped from the assessment roll.
Section 23. Notification of Transfer of Real Property Ownership. Any person who shall
transfer real property ownership to another shall notify the City Assessor concerned within sixty
(60) days from the date of such transfer. The notification shall include the mode of transfer, the
description of the property alienated, the name and address of the transferee.
In addition to the notice of transfer, the previous property owner shall likewise surrender
to the City Assessor the tax declaration covering the subject property in order that the same may
be cancelled from the assessment records of this City. If, however, said previous owner still
owns property other than the property alienated he shall, within the prescribed sixty-day period,
file with the City Assessor, an amended sworn declaration of the true value of the property or
properties he retains in accordance with Sections 5, 6 and 7 of this Article.
Section 24. Duty of Registrar of Deeds to Appraise the City Assessor of Real Property
Listed in the Registry. On or before the thirtieth (30th) of June every year the Registrar of Deeds
shall prepare and submit to the City Assessor the abstract of the Registry of Property which
includes a brief but sufficient description of the real property entered, their present owners, and
the date of their most recent transfer/alienation accompanied by copies of corresponding deeds of
sale, donation, or partition or other forms of alienation involving real properties in this City.
Before any document of transfer, alienation/encumbrance of real property may be
registered, the Registrar of Deeds shall require the presentation of a certificate/clearance issued
by the City Treasurer to the effect that all current year and past year basic and additional special
education funds, real property tax on transfer of real property ownership, due on the subject
property, have been paid in full including interest.

20
Registrar of Deeds/Notaries public shall furnish the City Assessor with copies of all
contracts selling/transferring/conveying, leasing/mortgaging real property in this City registered
by/acknowledged before them, within thirty days from date of registration acknowledgement.
Section 25. Duty of Official Issuing Building Permit or Certification of Registration of
Machinery to Transmit Copy to the City Assessor. Any public official/employee who may now
or hereafter be required by law/regulation to issue to any person a permit for the construction,
addition, repair or renovation of a building, or permanent improvement on land, or a certificate
of registration for any machinery, mechanical contrivances, and apparatus attached or affixed on
land or to another real property, shall transmit a copy of such permit or certificate within thirty
(30) days from its issuance, to the City Assessor.
In lieu of individual copies of the said permits/certificates, the City Engineer shall furnish
the City Assessor with monthly summaries of issued permits of certificates within the first ten
(10) days of the succeeding month.
Any official referred to in this Section shall likewise furnish the City Assessor with
copies of the building floor plans and/or certificates of registration or installation of other
machineries which may not be permanently or temporarily attached to land or another real
property but falling under the definition of the term “machinery” as officially defined under RA
7160 and its Implementing Rules and Regulations or the guidelines issued by the DOF.
Section 26. Duty of Geodetic Engineers to Furnish Copy of Plans to City Assessor. It
shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City
Assessor a white or blue print copy of each of all approved original or subdivision plans or maps
of surveys executed by them in this City within thirty (30) days from receipt of such plans from
the Land Management Bureau, the Land Registration Authority, or the Housing and Land use
Regulatory Board as the case may be.
Section 27. Preparation of Schedule of Fair Market Values.
(a) Before any general revision of property assessment is made pursuant to the provisions
of this Article, there shall be prepared a schedule of fair market values by the City
Assessor for the different classes of real property situated in the City for enactment by
ordinance of the SP. The schedule of fair market values shall be published in a
newspaper of general circulation in the city, or in the absence thereof, shall be posted
in the City Hall/Barangay Halls and in two (2) other conspicuous public places
therein.
(b) In the preparation of schedules of fair market values, the CAO shall be guided by the
rules/regulations issued by DOF.
Section 28. Authority of the City Assessor to Take Evidence. For the purpose of
obtaining information on which to base the market value of any real property, the City Assessor
may summon the owners of the properties to be affected or persons having legal interest therein
and witnesses, administer oaths, and take deposition concerning the property, its ownership,
amount, nature and value.
Section 29. Amendment of Schedule of Fair Market Values. (a) The City Assessor may
recommend to the SP amendments to correct errors in valuation in the schedule of fair market
values. The S P shall, by ordinance, act upon the recommendation within ninety (90) days from
receipt thereof. (b) The City Assessor may recommend to the SP amendments to the prevailing
schedule of fair market values of the locality to correct errors arising from, or involving omission
in the subject schedule of any kind or type of real property, within the City or barangay, or any
road or street and/or the classification or sub-classification of real property.
Section 30. Classes of Real Property for Assessment Purposes. Real property shall be
classified as residential, agricultural, commercial, industrial, mineral, timberland, or special by
the City Assessor. The City, through the Sangguniang Panlungsod shall exercise the power to
classify lands as such in accordance with their zoning ordinances provided that for purposes of
assessment, real property shall be classified on the basis of actual use regardless of where located
as provided in Section 19 of this Article.
Section 31. Special Class of Real Property. All lands, buildings, improvements thereon
actually, directly and exclusively used for hospital/cultural/scientific purposes, and those
owned/used by local water districts, and GOCCs rendering essential public services in the supply
and distribution of water/generation/transmission of electric power shall be classified as special.

21
Section 32. Actual Use of Real Property as Basis for Assessment. Real property shall be
classified, valued and assessed on the basis of its actual use regardless of where located, whoever
owns it, and whoever uses it.
Section 33. Assessment Levels. The assessment levels to be applied to the fair market
value of real property to determine its assessed value shall be as follows:
Particulars Assessment Level
A. On Lands
1. Class
a. Residential 15%
b. Agricultural 20%
c. Commercial 20%
d. Industrial 20%
e. Mineral 25%
f. Timberland 20%
B. On Buildings and Other Structures
1. Residential
Fair Market Value
Over Not Over
PhP 175,000.00 0%
PhP 175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000.000.00 40%
5,000.000.00 10,000.000.00 50%
10,000.000.00 60%
2. Agricultural
Fair Market Value
Over Not Over
PhP 300,000.00 25%
300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 50%
3. Commercial/Industrial
Fair Market Value
Over Not Over
PhP 300,000.00 30%
300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%

4. Timberland
Fair Market Value
Over Not Over 45%
PhP 300,000.00 50%
300,000.00 500,000.00 55%
500,000.00 750,000.00 60%
750,000.00 1,000,000.00 65%
1,000,000.00 2,000,000.00 70%
2,000,000.00
C. On Machineries
1. Class
a. Residential 40%
b. Agricultural 50%

22
c. Commercial 80%
d. Industrial 80%
D. On Special Classes:
1. Assessment levels for all lands/buildings/machineries and improvements thereon
actually/directly/ exclusively used for hospitals, cultural and scientific purposes
shall be fifteen percent (15%) of the market value of such property.
2. Lands/buildings/machineries and other improvements actually, directly/exclusively
used for religious, educational, institutional such as government and other public
offices shall be classified as special and shall be assessed at fifteen percent (15%)
of their market values.
Real property used for recreation owned by sports/athletic clubs/other recreational
organization and are not operated primarily for profit shall be fifteen percent (15%) of their
market values.
Real property actually used for recreational purposes but which are operated primarily for
profit or as commercial or business ventures, such as movie houses, bowling house, pool and
billiard halls, swimming pools rented to customers and similar others generally open to the
public upon payment of entrance, admission and/or other fees and charges shall be classified as
commercial and shall be assessed based at their fair market values.
Real property owned and used by local water districts and government-owned or
controlled corporations (GOCCs) rendering essential public services in the supply and
distribution of water and/or generation and transmission of electric power shall be classified as
special and shall be assessed at ten percent (10%) of their market values.
1. Assessment levels in paragraph (1) hereof shall be applied initially during the first
general revision of real property assessments to be undertaken within two (2) years from
the effectivity of RA 7160 and every three (3) years thereafter.
2. Pending the enactment of a schedule of fair market values and effectivity of the
revised new assessment levels the prevailing schedules of market values and the levels currently
used by the City Assessor shall continue to be applied.
Section 34. General Revision of Assessment and Property Classification. The City
Assessor shall undertake a general revision of real property assessment within two (2) years after
the effectivity of RA 7160 and every three years thereafter.
Section 35. Valuation of Real Property. In cases where: (a) the real property is declared
and listed for taxation purposes for the first time (b) there is an ongoing general revision of
property classification and assessment; (c) a request is made by the person in whose name the
property is declared, the City Assessor/duly authorized deputy shall, in accordance with
provisions of this article, make a classification, appraisal/assessment of real property listed and
described in the declaration irrespective of any previous assessment of real property which shall
not be increased oftener than once every three (3) years except in case of new improvement
substantially increasing the value of said property or change in its actual use.
Section 36. Date of Effectivity of Assessment/Reassessment. All
st
assessment/reassessment made after the first (1 ) day of January of any year shall take effect on
the first (1st) day of January of the succeeding year provided, however, that the reassessment of
real property due to its partial or total destruction, or to a major change in its actual use, or to any
great and sudden inflation or deflation of real property values, or to gross illegality of the
assessment when made, or to any other abnormal cause, shall be made within ninety days from
any such cause/s occurred, and shall take effect at the beginning of the quarter next following
the reassessment.
Section 37. Assessment of Property Subject to Back Taxes. Real property declared for
the first time shall be assessed for the 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 shall be computed on the basis of the applicable schedule of values in
force during the corresponding period.
If taxes are paid on/before the end of the quarter following the date of notice of
assessment was received by the owner/representative, no interest for deficiency 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 or receipt of the assessment until such taxes are fully
paid.

23
Section 38. Notification of New or Revised Assessment. When real property is assessed
for the first time or when an existing assessment is increased/decreased, the City Assessor shall,
within thirty days, give written notice of such new/revised assessment to the person in whose
name the property is declared. The notice may be delivered personally/registered mail or through
the assistance of the Punong Barangay to the last known address of the person to be served.
Section 39. Appraisal and Assessment of Machinery.
a. The fair market value of a brand new machinery shall be the acquisition cost. In all
other cases, the fair market value shall be determined by dividing the remaining
economic life of the machinery by its estimated economic life multiplied by the
replacement or reproduction cost.
b. If the machinery is imported, the acquisition cost includes freight, insurance, bank
and other charges, brokerages, arrastre and handling duties and taxes, plus cost of
inland transportation, handling, and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso cost on the basis
of foreign currency exchange rate as fixed by the Central Bank.
Section 40. Depreciation Allowance for Machinery. For purposes of assessment, a
depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of
its original cost or its replacement or reproduction cost, as the case may be, for each year of use
provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is
useful and in operation, as provided for under Department of Finance (DoF) Department Order
No. 22-73 dated June 18, 1973.
Section 41. Depreciation Allowance for Buildings. For purpose of assessment, a
depreciation allowance shall be made for buildings at a rate indicated below:
TYPE OF BUILDING
YEAR I-A I-B II-A II-B II-C II-D III-A-B III-C- III-E IV-A
D
1 1.8 2 2.4 2.6 3 3.5 4 4 4.3 5 1
2 3.6 4 4.8 5.2 6 7 8 8 8.6 10 2
3 5.4 6 7.2 7.8 9 10.5 12 12 12.9 15 3
4 7.2 8 9.6 10.4 12 14 16 16 17.2 20 4
5 9 10 12 13 15 17.5 20 20 21.5 25 5
6 10.4 11.8 14.2 15.3 17.8 20.5 23.5 23.6 25.3 29 6
7 11.8 13.6 16.4 17.6 20.6 23.5 27 27.2 29.1 33 7
8 13.2 15.4 18.6 19.9 23.4 26.5 30.5 30.8 32.9 37 8
9 14.6 17.2 20.8 22.2 26.2 29.5 34 34.4 36.7 41 9
10 16 19 23 24.5 29 32.5 37.5 38 40.5 45 10
11 17.2 20.5 25 26.7 31.5 35.1 40.5 41.2 44 48.6 11
12 18.4 22 27 28.9 34 37.7 43.5 44.4 47.5 52.2 12
13 19.6 23.5 29 31.1 36.5 40.3 46.5 47.6 51 55.8 13
14 20.8 25 31 33.3 39 42.9 49.5 50.8 54.5 59.4 14
15 22 26.5 33 35.5 41.5 45.5 52.5 54 58 63 15
16 23 27.7 34.7 37.5 43.5 47.8 55 57 61 66.2 16
17 24 28.9 36.4 39.5 45.5 50.1 57.5 60 64 69.4 17
18 25 30.1 38.1 41.5 47.5 52.4 60 63 67 72.6 18
19 26 31.3 39.8 43.5 49.5 54.7 62.5 66 70 75.8 19
20 27 32.5 41.5 45.5 51.5 57 65 69 73 79 20
21 28 33.5 42.9 47.1 53.5 59 67 71.5 76 82 21
22 29 34.5 44.3 48.7 55.5 61 69 74 79 85 22
23 30 35.5 45.7 50.3 57.5 63 71 76.5 80 23
24 31 36.5 47.1 51.9 59.5 65 73 77 24
25 32 37.5 48.5 53.5 61.5 67 75 25
26 33 38.5 49.9 55.1 63.5 69 26
27 34 39.5 51.3 56.7 65.5 71 27
28 35 40.5 52.7 58.3 67.5 72 28
29 36 41.5 54.1 59.9 69.5 29
30 37 42.5 55.5 61.5 70 30
31 38 43.5 56.9 63.1 31
32 39 44.5 58.3 64.7 32
33 40 45.5 59.7 66.3 33

24
34 41 46.5 61.1 67 34
35 42 47.5 62.5 35
36 43 48.5 63.9 36
36 years 1% 1% 65
add
Residual 40% 40% 35% 33% 30% 28% 25% 23% 20% 15
Value

Section 42. City Board of Assessment Appeals. Any property owner or person having
legal interest or claim in the property who is not satisfied with the assessment of his property
made by the City Assessor pursuant to the provision of this Article may within sixty (60) days
from the date of receipt of the written notice of assessment, appeal to the board of assessment
appeals by filling a petition under oath in the standard form prescribed thereof, together with
copies of the tax declaration and such affidavits or documents in support of the appeal.
Section 43. Organization, Powers, and Functions of the City Board of Assessment
Appeals.
a. In the determination and resolution of the assessment appeals, the City Board of
Assessment Appeals shall be composed of the following.
Registrar of Deeds Chairman
City Prosecutor Member
City Engineer Member
b. The chairman and members of the City Board of Assessment Appeals shall serve in
an “ex-officio” capacity without additional compensation.
c. The chairman of the board shall have the power to designate any employee of the city
to serve as secretary to said board. In the absence of the registrar of deeds, or the
prosecutor, or the local engineer, the persons performing their duties, whether in an
acting capacity or as a duly designated officer-in-charge, shall automatically become
the chairman of the said board, as the case may be.
d. The chairman and members of the City Board of Assessment Appeals shall assume
their respective position without need of further appointment or special designation
upon the effectivity of this Code.
e. Before the assumption of the official functions or before discharging their duties as
chairman and members of the City Board of Assessment Appeals, they shall take an
oath or affirmation of office in the manner herein set forth:

“I,_________________________________, after having been appointed to the


position of ______________________, in the City of Tacurong and now assuming my
position as ____________________ of the City Board of Assessment Appeals, hereby
solemnly swear that I will faithfully discharge to the best of my ability the duties of
this position and of all others that I am holding, or may hereafter hold under the
Republic of the Philippines, and that I will support and defend the constitution of the
Philippines, and that I will obey the laws and legal orders promulgated by the duly
constituted authorities of the Republic of the Philippines, and that I will well and
truly hear and determine all matters and issues between taxpayers and City Assessor
submitted for my decision, and that I impose this obligation upon myself voluntarily,
without mental reservation or purpose of evasion”.
So help me God.

____________________
Signature

Subscribed and sworn to before me on this ______ day of ________ 20____A.D. at


_____________________, Philippines.

_____________________
Officer Administering Oath

25
Section 44. Meetings and Expenses of the City Board of Assessment Appeals. The City
Board of Assessment Appeals shall meet once a month and as often as may be necessary for the
prompt disposition of appealed cases without entitlement to per diem or traveling expenses for
their attendance in board meetings except when conducting an ocular inspection of real
properties whose assessment is under appeal, in which case, such expenses shall be charged
against the general fund of this City. The Sangguniang Panlungsod shall appropriate such funds
to enable the Board to operate effectively.
Section 45. Action by the City Board of Assessment Appeals.
a. From the date of receipt of an appeal, the City Board of Assessment Appeals shall, on
the basis of substantial evidence or such relevant evidence on record adequately
acceptable to support a conclusion, decide such appeal within one hundred twenty
(120) days.
b. In the exercise of its appellate jurisdiction, the Board shall have the power
depositions, and issue subpoena and subpoena duces tecum. The proceedings of the
court shall be conducted solely for purposes of ascertaining the facts without
necessarily adhering to technical rules applicable in judicial proceedings.
c. The Secretary of the Board shall furnish the owner of the property or the person
having legal interest therein and the City Assessor with a copy of the decision of the
Board. In case the City Assessor concurs with the revision of the assessment, it shall
be his duty to notify the owners of the property or the person having legal interest
therein or if the City Assessor who is not satisfied with the decision of the Board
may, within thirty (30) days after receipt of the decision of the Board, appeal to the
Central Board of Assessment Appeals. The decision of the Central Board of
Assessment Appeals constituted under RA 7160 shall be final and executory.
Section 46. Effect of Appeal on the Payment of Real Property Tax. Any or All Appeals
on assessment of real property made under the provisions of this Article shall, in no case,
suspend the collection of the corresponding real property taxes on the property involved as
assessed by the CAO without prejudice to subsequent adjustment depending upon the final
outcome of the appeal.
Section 47. Collection of Tax. The collection of the RPT with interest thereon and
related expenses, and the enforcement of the remedies provided in this Article or any applicable
laws. shall be the responsibility of the City Treasurer. The City Treasurer may deputize the
Barangay Treasurer to collect all taxes on real property located in the barangay provided, that the
Barangay Treasurer is properly bonded for the purpose and provided further, that the premium
on the bond shall be paid by the City Government.
Section 48. City Assessor to Furnish the City Treasurer with Assessment Roll. The City
Assessor shall prepare and submit to the City Treasurer concerned, on or before the thirty-first
(31st) day of December each year, an assessment roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties.
Section 49. Notice of Time for Collection of Tax. The City Treasurer shall, on or before
the thirty-first (31st) day of January of each year, in the case of the basic real property tax and the
additional tax for SEF or any other date to be prescribed by the SP in the case of any other tax
levied in this Article, post the notice of the date 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 in a newspaper of general circulation in the locality once a week for two (2)
consecutive weeks.
Section 50. Payment of 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 special education fund due therein 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 (30th) of September and the last installment on or before the thirty-first (31st)
of December, except the special levy for which the payment thereof shall be governed by other
ordinances enacted for the purpose. The date for payment of any other tax imposed in this Article
without interest shall be prescribed by the Sangguniang Panlungsod.

26
Payments of real property taxes shall first be applied to any delinquency, interests, and
penalties, if any, and only after said delinquencies are settled may tax payments be credited for
the current period.
Section 51. Tax Discount for Advance or Prompt Payment. If the basic real property tax
and the additional tax accruing to SEF are paid on time or in advance in accordance with the
prescribed schedule of payments, the taxpayer shall be granted a tax discount as follows; 1) Ten
percent (10%) for prompt payment, and 2) Twenty percent (20%) for advance payment.
Section 52. Payment Under Protest.
a. No protest shall be entertained unless the taxpayer first pays the tax. There shall be
annotated on the tax receipts the words paid under protest. The protest in writing
must be filed within thirty (30) days from the payment of the tax to the City Treasurer
who shall decide the protest within sixty (60) days from receipt thereof.
b. The tax or a portion thereof paid under protest shall be held in trust by the CTO. Fifty
percent (50%) of the tax paid under protest shall be distributed in accordance with the
provisions of this Article on the distribution of proceeds.
c. In the event 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 tax applied as credit
against his existing or future tax liability.
d. In the event the protest is denied or upon the lapse of the sixty-day period prescribed in
paragraph (a) hereof, the taxpayer may avail of the remedies provided in this Article.
Section 53. Repayment of Excessive Collections. When assessment of basic real
property tax, or any other tax levied in this Article, is found to be illegal/erroneous and the tax is
accordingly reduced or adjusted, the taxpayer may file a written claim for refund of credit for
taxes and interest 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 or credit is
denied, the taxpayer may avail of the remedies as provided in this Article.
Section 54. Notice of Delinquency in the Payment of Real Property Tax:
a. When the real property tax or any other tax imposed in this Article becomes
delinquent, the City Treasurer or his authorized representative/s shall immediately
cause a notice of the delinquency to be posted at the main entrance of the City Hall
and in 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 within the City.
b. The notice shall specify the date upon which the tax became 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 are paid before the expiration of the year for which
the tax is due, except when the notice of assessment or special levy is contested
administratively or judicially, the delinquent real property will be sold at a 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 55. Interest on Unpaid Real Property Tax. Failure to pay the basic real property
tax or any other tax levied in this Article upon the expiration of the periods prescribed or when
due, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per
month in the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid provided, that in no case shall the total interest on the unpaid tax or portion thereof exceed
thirty-six (36) months.
Section 56. Remedies for the Collection of Real Property Tax. For the collection of the
basic real property tax and any other tax levied under this Article, the City may avail of remedies
by administrative or judicial action. The administrative remedies which are summary in nature
are: a) Levy on real property; and b) Sale of real property at public auction.
Judicial remedy is availed of in the Court of appropriate jurisdiction in the City. These
remedies are cumulative, simultaneous or unconditional that is, any or all of the remedies or
combination thereof may be resorted to and the availment or non-availment of one remedy shall
not be a bar against the institution of the others. Formal demand for the payment of the

27
delinquent taxes and penalties due is not a pre-requisite to such remedies. The notice of
delinquency required herein shall be sufficient for the purpose.
Section 57. Local Government Lien. The basic real property tax & other tax levied under
this Article constitute a lien on the property subject to tax, superior to all other liens,
charges/encumbrances in favor of any person, irrespective of the owner/possessor enforceable by
administrative, or judicial action, and may only be extinguished upon payment of the tax and the
related interests and expenses.
Section 58. Levy on Real Property. After the expiration of the time required for payment
of the basic real property tax or any other tax levied under this Article, real property subject to
such tax may be levied upon through the issuance of a warrant on or before, or simultaneously
with the institution of the civil action for the collection of the delinquent tax. Levy of real
property shall be made in the manner set forth:
a. The City Treasurer when issuing a warrant of levy shall prepare the duly
authenticated certificate showing the name of the delinquent property owner or
person having legal interest therein, the description of the property, the amount of the
tax due and the interest thereon. The sale shall be held at the main entrance of the
City Hall, or on the property to be sold, or at any other places as specified in the
notice of sale.
b. The warrant shall be mailed to or served upon the delinquent real property owner or
person having legal interest therein. In case he is out or cannot be located, to the
occupant or administrator of the subject property.
c. Written notice of levy with the attached warrant shall be furnished the City Assessor
and the Registrar of Deeds.
d. The City Assessor and ROD shall annotate the levy on the tax declaration and the
certificate of title, respectively.
e. The levying officer shall submit a written report on the levy to the Sangguniang
Panlungsod within ten (10) days after receipt of the warrant by the property owner or
person having legal interest in the property.
Section 59. Penalty for Failure to Issue and Execute Warrant. Without prejudice to
criminal prosecution under the Revised Penal Code & other applicable laws, the City
Treasurer/deputy who fails to issue/execute the warrant of levy within one year from the time the
tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is
found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be
dismissed from the service.
Section 60. Advertisement and Sale. Within thirty (30) days after the service of the
warrant of levy, the Treasurer shall proceed to publicly advertise for sale/auction the property or
a usable portion thereof as maybe necessary to satisfy the tax delinquency/delinquencies and the
expenses of the sale. The advertisement shall be effected by posting a notice at the main entrance
of the City Hall, and in any other conspicuous and publicly accessible place in the barangay
where the real property is located, and by the publication once a week for two (2) consecutive
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 the sale, the place/loation
and the date of sale, the name of the owner of the real property or the person having legal interest
therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the
expenses of sale. The sale shall be held 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 SP, 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, description of the property sold, the amount of the delinquent tax, interest due
thereon, the expenses of the sale and the brief description of the proceedings provided however,
that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the
expenses of sale shall be remitted to the owner of the real property or the person having legal
interest therein. The City Treasurer may, by ordinance duly approved, advance an amount
sufficient to defray the costs of collection through the remedies provided for in this Article
including the expenses of advertisement and sale.

28
Section 61. Redemption of Property Sold. Within one (1) year from the date of sale, the
owner of the delinquent 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 due 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 of the certificate of
sale, shall forthwith return to the latter the entire amount paid by him plus 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 62. Final Deed to Purchaser. In case the owner or person having legal interest
therein fails to redeem the delinquent property as provided herein, the City Treasurer shall
execute a deed conveying to the purchaser said property, free from lien of the delinquent tax,
interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon
which the validity of the sale rests.
Section 63. Purchase of the Property by the City Government for Want of Bidder. In
case when 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 interest and
the cost of the sale, the City Treasurer conducting the sale shall purchase the property in behalf
of the City Government to satisfy the claim and within two 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 of any such declaration of forfeiture, to transfer the title of
the forfeited property of this City Government without 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 real property tax and
the other related interest and the costs of sale. If the property is not redeemed as provided herein,
the ownership thereof shall be automatically vested in favor of the City Government.
Section 64. 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 of the real property acquired under the preceding Section at public auctions. The
proceeds of the sale shall accrue to the general fund of the City.
Section 65. Further Distraint or Levy. Levy may be repeated if necessary on the same
property subject to tax until the full amount due, including all expenses, is collected.
Section 66. Collection of Real Property Tax Through the Courts. The delinquent basic
real property tax or any other tax levied under this Article shall constitute a lawful indebtedness
of the taxpayer to the City. Collection of such indebtedness can be enforced through civil action
in any court of competent jurisdiction, as follows:
a. The City Treasurer shall furnish the City Legal Officer a certified statement of
delinquency, within fifteen (15) days after receipt, file the civil action in the proper
court of competent jurisdiction. The jurisdiction of the court is determined by the
amount sought to be recovered.
b. In both cases, that is, where the claim is either cognizable by an inferior court or by
the regional trial court, the City Treasurer shall furnish the City Legal Officer the
exact address of the defendant where he may be served with summons.
Section 67. Action Assailing Validity of Tax Sale.
a. No court shall entertain any action assailing the validity of any sale at public auction
of real property or rights therein under this Article until the taxpayer shall have
deposited with the court the amount for which the real property was sold, together
with interest of two percent (2%) per month from the date of sale to the time of the
institution of the action. The amount so deposited shall be paid to the purchaser at the

29
auction sale if the deed is declared invalid but it shall be returned to the depositor if
the action fails.
b. 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 68. 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, awards 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 costs that may have accrued, subject to the final
outcome of the action.
Section 69. Certification of City Treasurer on Delinquencies Remaining Uncollectible.
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 year, & a statement of the
reason or reasons for such non-collection or non-payment, and shall submit said documents to
the SP on or before December thirty-first of the year immediately succeeding the year in which
the delinquencies were incurred, with a request for assistance in the enforcement of the remedies
for collection provided in this Article.
Section 70. Periods Within Which to Collect Real Property Taxes. Basic RPT & any
other tax levied under this Article shall be collected within five (5) years from the date they
become due. No action for collection of the tax, whether administrative or judicial, shall be
instituted after the expiration of such period. In case of fraud or intent to evade payment of the
tax, such action may be instituted for the collection thereof within ten (10) years from the
discovery of such fraud or intent to evade payment.
There is a conclusive presumption of intent to evade payment if the real property owner
or any other person having legal interest on the property has an outstanding delinquency of more
than Five (5) years in the payment of his real property tax, interest and penalties despite
collection efforts exerted by the Office of the City Treasurer or his deputies.
The period of prescription within which to collect shall be suspended for the time during
which:
a. The City Treasurer is legally prevented from collecting the tax;
b. The owner of the property or the person having legal interest therein request for
reinvestigation & execute a waiver in writing before the expiration of the period
within which to collect; and,
c. The owner of the property or the person having legal interest therein is out of the
country or otherwise cannot be located.
Section 71. General Assessment Revision; Expenses Incident Thereto. The SP of the
City shall provide the necessary appropriation to defray the expenses incident to the general
revision of real property assessment. The barangays may be required by the SP to share in the
expenses to be incurred for the conduct of a general revision of real property assessments.
Section 72. 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 SP, by ordinance passed prior to the first (1st) day of January of any
year and upon the recommendation of the City Disaster Coordinating Council, may condone or
reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the
affected area of the calamity.
Section 73. 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 74. Duty of Insurance Companies to Furnish Information to City Assessor.
Insurance companies are hereby required to furnish the City Assessor copies of any contracts or
policy insurance on buildings, structures, and improvements insured by them or such other
documents which may be necessary for the proper assessment thereof.

30
Section 75. Fees in Court Actions. All Court actions, criminal or civil, instituted at the
instance of the City Treasurer or City Assessor under the provision of this Article shall be
exempt from the payment of Court and sheriff’s fees.
Section 76. Fees in Registration of Papers or Documents on Sale of Delinquent Real
Property. All certificates, documents and papers covering the sale of delinquent property to the
City, if registered in the Registry of Property, shall be exempt from documentary stamp tax &
registration fees.
Section 77. Real Property Assessment Notices or Owner’s Copies of Tax Declaration to
be Exempt from Postal Charges or Fees. Assessment notices or owner’s copies of tax
declaration sent thru the mails by the City Assessor shall be exempt from payment of postal
charges or fees.
Section 78. Sale the Forfeiture Before Effectivity of this Revenue Code. Tax
delinquencies incurred, and sale and forfeitures of delinquent real property effected, before the
effectivity of this Revenue Code, shall be governed by the provisions of applicable laws then in
force.
Section 79. Penalties for Omission of Property from Assessment or Tax Rolls by
Officers and Other Acts. Any officer charged with the duty of assessing a real property who
willfully fails to assess, or who intentionally omits from the assessment or tax roll any real
property which he knows to be taxable, or who willfully or negligently under assesses any real
property, 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
imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not
less than One Thousand (1,000.00) Pesos, nor more than Five thousand (5,000.00) ) Pesos, or
both such imprisonment and fine, at the discretion of the Court.
The same penalty shall be imposed upon any officer charged with the duty of collecting
the tax due on real property or who willfully or negligently fails to collect the tax and institute
the necessary proceedings for the collection of the same.
Any officer required by this Article to perform acts relating to the administration of the
real property tax or to assist the City Assessor or City Treasurer in such administration, who
willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of
not less than one (1) month nor more than six (6) months, or by a fine of not less than Five
hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or both such
imprisonment and fine, at the discretion of the Court.
Section 80. Penalties for Delaying Assessment of Real Property and Assessment
Appeals. Any government official who intentionally and deliberately delays the assessment of
the real property or the filing of any assessment appeal against its assessment shall, upon
conviction, be punished by imprisonment of not less than one (1) month nor more than six (6)
months, or by a fine of not less than Five Hundred (P500.00) Pesos nor more than Five Thousand
(P5, 000.00) Pesos, or both such imprisonment & fine, at the discretion of the court.
Section 81. Penalties for Failure to Dispose of Delinquent Real Property at Public
Auction. The City Treasurer who fails to dispose delinquent real property at public auction in
compliance with the pertinent provision of this Article and any other City Officials whose acts
hinder the prompt disposition of delinquent real property at public auction shall, upon
conviction, be imprisoned for not less than one (1) month nor more than six (6) months, or a fine
of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00)
Pesos, or both such imprisonment and fine, at the discretion of the Court.
Section 82. Penalty
a. For tax delinquency, the taxpayer shall be liable to the payment of interest at the rate
prescribed under Section 50 of this Article.
b. Without prejudice to the imposition of penalties prescribed under Section 61, Section
83 and Section 84 of this Article and other applicable laws, violation of any provision
of this Code for which there is no specific penalty imposed shall be punished by a fine
of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand
(P5,000.00) Pesos or imprisonment of not less than one month but not exceeding six
(6) months, or both fine and imprisonment, at the discretion of the Court. When two or
more offenses having separate and distinct imposable penalties are committed, each of

31
them shall be treated separately and the offender thereof shall be penalized
accordingly.

ARTICLE B. – TAX ON IDLE LANDS

Section 83. Imposition of Additional Ad Valorem Tax on Idle Lands. An additional Ad


Valorem Tax shall be imposed on Idle Lands based on the following table:
Particulars Tax Rate
All types of idle lands as indicated in Section 85 5% of assessed value
with exemption indicated in Section 84 of the property
Section 84. Idle Lands, Coverage. For purposes of real property taxation, idle lands
shall include the following:
a. Agricultural lands, more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain
uncultivated or unimproved by the owner of the property or person having legal
interest therein. Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually
used for grazing purposes shall likewise not be considered idle lands.
b. Lands, other than agricultural, located in the City consisting of more than one
thousand (1,000) square meters in area one–half (1/2) of which remain unutilized or
unimproved by the owner of the property or person having legal interest therein.
Regardless of land area, this Section shall also apply to residential lots in
subdivisions duly approved by proper authorities, ownership of which has been
transferred to individual owners, who shall be liable for the additional tax provided
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, & shall be
subject to the additional tax payable by the subdivision owner /operator.
Section 85. Idle Lands Exempt from Tax. Exempted from the additional levy imposed in
this Article are idle lands which by reason of force majeure, civil disturbance, natural calamity,
or any cause or circumstances the owner or person having legal interest therein is physically or
legally prevented from improving, utilizing, or cultivating the same.
Section 86. Collection. The annual tax on idle lands shall be collected at the same time
and at the same manner as that of the basic real property tax.
Section 87. Listing of Idle Lands by the Assessor. The City Assessor shall make and
keep an updated record of all idle lands located within their area of jurisdiction. For purposes of
collection, the City Assessor shall furnish a copy thereof to the owner of the property or to the
person having legal interest therein for the imposition of said additional tax.
Section 88. Proceeds of the Tax. The collection of the additional real property tax on
idle lands shall accrue to the General Fund of the City. Accordingly, the proceeds of the tax shall
be treated in the income account as revenue from taxation.

ARTICLE C. – SPECIAL LEVY

Section 89. Imposition of Special Levy: A separate tax ordinance imposing a special levy
on lands benefited by public works, project or improvement funded by the City Government
shall be enacted by the Sangguniang Panlungsod for the purpose.
Section 90. Rules and Regulations.
a. The tax ordinance imposing a special levy shall not exceed sixty percent (60%) of the
actual cost of the 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 land exempt from the basic real property tax and the remainder
of the land portion of which have been donated to the City Government for the
construction or improvements.
b. The tax or ordinance imposing a special levy shall describe with reasonable accuracy
the nature, extent, and location of the public works projects or improvements to be
undertaken; state the estimated cost thereof; and specify the metes and bounds by

32
monuments and lines and the number of annual installments for the payment of the
special levy which in no case shall be less than five (5) nor more than ten (10) years.
The SP may establish a uniform percentage on all lands subject to the payment of
special levy for the entire district or it may fix different rates for different parts or
section thereof, depending on whether such land is more or less benefited by the
proposed work, whichever is more appropriate or applicable.
c. Before the enactment of an ordinance imposing a special levy, the SP shall conduct a
public hearing thereon and notify in writing the owners of the real property to be
affected or the persons having legal interest therein as to the date and place thereof to
give them the opportunity to express their positions or objections relative to the
proposed ordinance.
d. The special levy shall be apportioned/computed/assessed according to the assessed
valuation of the lands affected as shown in the records of the City Assessor, or its
current assessed value as fixed by the City Assessor if the property does not appear on
the records of the City Assessor. Upon the effectivity of the ordinance imposing
special levy, the City Assessor shall forthwith proceed to determine the annual amount
of special levy assessed against each parcel of land comprised within the area
especially benefited and shall send to each landowner a written notice thereof by mail,
personal service, or publication in appropriate cases.
Section 91. Taxpayer’s Remedies Against Levy. Any owner of real property affected by
a special levy or any person having legal interest therein may, upon receipt of the written notice
of assessment of the special levy, avail of the remedies provided under RA 7160 and its
Implementing Rules and Regulations.
Section 92. Accrual of Special Levy. The special levy shall accrue on the first day of the
quarter next following the effectivity of the ordinance imposing such levy.
Section 93. Proceeds of the Special Levy. The proceeds of the special levy on lands
benefited by the public works, projects and other improvements shall accrue to the General Fund
of the City which financed such public works, projects or other improvements. Accordingly, all
income derived from this special levy shall be treated in the income statement as revenue from
taxation.

ARTICLE D. – SOCIALIZED HOUSING TAX

Section 94. Imposition of Tax. An annual Socialized Housing Tax shall be imposed on
the following:

Particulars Tax Rate


Housing program and projects covering houses and lots or 0.5% on the assessed
home lots only duly undertaken by the government and value of lands in
private sector for the underprivileged and homeless urban areas in excess
citizens which shall include site and services of P
development, long term financing, liberalized terms on 500,000.00
interest payments, and such other benefits in accordance
with the provisions of the Urban Development and
Housing Act of 1992.
Section 95. Collection and Accrual of Proceeds. The fixed tax on socialized housing
shall be collected at the same time & in the same manner as that of the basic real property tax.
The proceeds of the additional socialized housing tax shall accrue to the Urban Development and
Housing Program of the city.
Section 96. Exemptions. The following are exempted from the socialized housing tax:
(a) Those included in the coverage of RA 6657, otherwise known as the
Comprehensive Agrarian Reform law;
(b) Those actually used for national defense and security of the state;
(c) Those used, reserved or otherwise set aside for government offices, facilities and
other installations whether owned by the National Government, its agencies and
instrumentalities, including government-owned or controlled corporations, or by
the local government units; Provided, however, that the lands herein mentioned,

33
or portions thereof, which have not been used for the past ten (10) years from the
affectivity of RA 7279 shall be covered by this tax;
(d) Those used or set aside for parks, reserved for flora and fauna, forest and
watersheds, and other areas necessary to maintain ecological balance or
environmental protection, as determined and certified by the proper government
agency; and
(e) Those actually and primarily used for religious, charitable, or educational
purposes, cultural and historical sites, hospitals and health centers and cemeteries
or memorial parks.
Section 97. Administrative Provision. The City Assessor shall keep an updated record of
lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand
Pesos (P 100,000.00). For purposes of collection, the City Assessor shall notify, on the basis of
such record, the owner of the property or person having legal interest therein of the imposition of
the additional tax.

ARTICLE E. TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

Section 98. Imposition of Transfer Tax. There is hereby levied a transfer tax on the sale,
donation, or on any other mode of transferring title of real property at the rate at the following
table on all other classes of land and/or real property of the total consideration involved in the
acquisition of the property or its fair market value in case the monetary consideration involved in
the transfer is not substantial, whichever is higher.
Particulars Tax Rate
1 Agricultural Land ¼ of 1% of the total consideration involved in the
acquisition of the property or its fair market value in case
the monetary consideration involved in the transfer is not
substantial, whichever is higher.

2.Other Classes of ½ of 1% of the total consideration involved in the


Land and/or Real acquisition of the property or its fair market value in case
Property the monetary consideration involved in the transfer is not
substantial, whichever is higher.
Fair Market Value as used in this Article, refers to the amount reflected in the latest
schedule of base market values in the City Assessor’s Office enacted by the Sangguniang
Panlungsod.
Section 99. Exemptions.
1. The sale, transfer or other disposition of real property pursuant to RA
6657 otherwise known as the Comprehensive Agrarian Reform Law as
amended shall be exempt from this tax and fee.
2. That all donations, transfer and any conveyance in favor of the City
Government of Tacurong and any of its barangays shall be exempt from
this tax and fee.
Section 100. Time of Payment. The tax imposed herein shall be paid by the seller, donor,
transferor, executor, or administrator to the City Treasurer or to his duly authorized
representative within sixty (60) days from the date of the execution of the deed as regards sale,
barter, donation, or any other mode transferring ownership, or from the date of the decedent’s
deaths in the case of transfer by succession.
Section 101. Surcharge for Late Payment and Interest on Unpaid tax. Failure to pay
the tax imposed in this Article within the time required shall subject the taxpayer to a surcharge
of “twenty-five percent” (25%) of the original amount of tax due, such surcharge to be paid at
the same time and in the same manner as the original tax is due.
In addition to the surcharge imposed herein, there shall be imposed interest of “ten
percent (10%) per annum” upon the unpaid amount from the due date until the tax is fully paid.
Section 102. Administrative Provisions
a. The Registrar of Deeds shall require the presentation of evidence of payments of
Transfer Tax before registering any document, instrument or deed transferring real
property ownership;

34
b. The City Assessor shall likewise make the same requirement before canceling an old
tax declaration and issuing a new one in replacement thereof;
c. Notaries Public shall furnish the City Treasurer with a copy of any deed transferring
ownership or title to any real property within thirty (30) days from the date of
notarization;
d. It shall be the duty of the seller, donor, transferor, executor, or administrator to pay
the tax herein imposed within sixty (60) days from the date of the execution of the
deed or from the date of the property owner’s death.

ARTICLE F. TAX ON THE BUSINESS OF PRINTING AND PUBLICATION

Section 103. Imposition of Tax. A tax shall be levied from persons engaged in printing
and/or publication as follows:
Particulars Tax Rate
Gross Annual Receipts for the preceding calendar year on 50% of 1% of the
the business of printing and/or publication of books, Gross Annual
cards, posters, leaflets, handbills, certificated, receipts, Receipts for the
pamphlets and other printed materials of similar nature preceding calendar
year
Section 104. Newly Started Business. For newly started business of Printing and
Publication, a tax shall be imposed as follows:
Particulars Tax Rate
Capital Investment on the business including but not 1/20 of 1% of the
limited to cash, land, building, equipment and/or Capital Investment
machineries, raw materials/supplies, cost of labor, rentals
& other items used in the operation of the business
In the succeeding calendar year, regardless of when the business started to operate, the
tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as
provided in Section 1 of this Article.
Section 105. 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 exempt from the tax imposed herein.
Section 106. Time of Payment. The tax imposed in this Article shall be due and payable
within the first twenty (20) days of January. The same may, however, be paid without penalty in
four (4) equal installments, within the first twenty (20) days of each quarter.
Section 107. Surcharge for Late Payments. Failure to pay the tax imposed in this Article
within the time required shall subject the taxpayer to a surcharge of “twenty-five percent” (25%)
of the original amount of tax due, such surcharge shall be paid at the same time and in the same
manner as the original tax due.
Section 108. Interest on Unpaid Tax. In addition to the surcharge imposed in the
preceding Section, there shall be imposed an interest of “ten percent (10%) per annum” upon the
unpaid amount from the due date until the tax is fully paid.

ARTICLE G – FRANCHISE TAX

Section 109. Imposition of Tax. A Franchise Tax shall be imposed on any business
enjoying a franchise within the territorial jurisdiction in the City of Tacurong at the following
rates:
Particulars Tax Rate
Gross Annual Receipts which shall include both 50% of 1 % of Gross
cash sales and sales on account realized during the Annual Receipts
preceding calendar year
Section 110. Coverage.
a) All businesses enjoying a franchise either granted by the Congress of the Philippines,
National Franchising Office, or the Sangguniang Panlungsod when operating within the
territorial jurisdiction of Tacurong City shall be subject to the levy and other City regulatory
measures.

35
b) All government-owned or controlled corporations engaged in public utility, public
service and regulated amusements operating in Tacurong City.
c) Any activity which the City Government is authorized by law to provide, establish,
maintain, operate or grant establishments in operation thereof through franchise to private
persons such as but not limited to communication and transportation facilities, pay parking
spaces, public transportation terminals, stalled vehicles towing and impounding services, toll
roads, public corral, city pound. slaughter houses, livestock market, public markets, talipapa,
electric supply generation and distribution, public cemeteries, sewerage system, waste collection
and disposal and other public utility.
Section 111. Situs of Tax.
a) All income realized from the operation in Tacurong City by any establishment granted
a franchise shall be taxable by the City at the rate provided herein regardless of where it is
recorded.
b) Those with plants/factories in Tacurong but whose goods and services are sold and
recorded outside the City shall allocate seventy percent (70%) of the total receipt as taxable by
Tacurong City.
Section 112. Administrative Provisions – Any franchise holder who intends to operate
his business in Tacurong City shall file an application with the Office of the City Mayor
attaching with it the following documents/information:
i. Copy of the franchise;
ii. Certificate of registration from the Securities and Exchange
Commission;
iii. Current year plan of operation in the City;
iv. Last year’s gross receipt from operation in the City, if applicable.

Section 113. Newly Started Business. For newly started business enjoying a franchise, a
tax shall be imposed as follows:
Particulars Tax Rate
Capital Investment on the business 1/20 of 1% of the Capital Investment
The capital investment to be used as basis of the tax of a newly started business as herein
provided shall be determined in the following manner:
a. If the principal office of the business is located in the City, the paid-up capital stated
in the Articles of Incorporation in the case of a corporation, or in any similar
document, in case of other types of business organizations or enterprises, shall be
considered as the capital investment;
b. In the case of a branch or sales office located in the City which commences business
operations during the same year as the principal office located in another locality, the
paid up capital referred shall mean the amount of the capital investment made for the
said branch or sales office;
c. Where the newly-started business is a branch or sales office commencing business
operations at a year later than that of the principal office, capital investments shall
mean the total funds invested in the branch or sales office.
In the succeeding calendar years, regardless of when the business started to operate, the
tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof as
provided in Section 1 hereof.
Section 114. Exemptions. Transportation companies or operators of public utility
vehicles operating under a “Certificate of Public Convenience” granted by the Land
transportation Franchising and Regulatory Board (LTFRB) and those under the Motorized
tricycle Operators Permit (MTOP) are exempted from the provisions of this Article.
Section 115. Time of Payment. The tax imposed in this Article shall be due and payable
within the first twenty (20) days of January of the current year. The same may, however, be paid
without penalty in four (4) equal installments within the first twenty days of each quarter.
Section 116. Surcharge for Late Payment. Failure to pay the tax imposed in this Article
within the time required shall subject the tax payer to a surcharge of “twenty-five percent” (25%)
of the original amount of tax due, such surcharge to be paid at the same time in the same manner
as original tax due.

36
Section 117. Interest on Unpaid Tax. In addition to the surcharge imposed in the
preceding Section, there shall be imposed an interest of “ten percent (10%) per annum” upon the
unpaid amount from the due date until the tax is fully paid.

ARTICLE H – PROFESSIONAL TAX

Section 118. Imposition of Professional Tax. There is hereby levied an annual


Professional Tax in such amount and classification provided below:
Rate - Bracket A - Three Hundred Pesos (P300.00)
Practicing Medical and Dental Practitioners
Practicing Lawyers and Architects
Practicing Certified Public Accountants
Practicing Civil, Electrical, Chemical, Mechanical, Geodetic, Aeronautical,
Agricultural, Computer, Sanitary, Industrial, Electronics, Electronics &
Communications Engineers and Chief Motor Engineers
Practicing Marine Surveyors
Practicing Optometrists
Practicing Commercial Aviators/Pilots
Practicing Real Estate Brokers, Custom Brokers and Stockbrokers
Practicing Actuaries
Practicing Chemists and Geologists
Practicing Veterinarians
Rate - Bracket B – Two Hundred Pesos (200.00)
Practicing Nurses and Practicing Midwives
Practicing Radio/TV Technicians
Practicing Physical Therapists
Practicing Foresters
Practicing Dietitians/ Nutritionists
Practicing Pharmacists
Practicing Food Technologists
And all other professionals not listed in Bracket A
Section 119. Exemption. Professionals exclusively employed in the government are
exempted from the payment of the Professional Tax.
Section 120. Time of Payment. The Professional Tax shall be payable annually, on or
before the thirty-first of January of every year before any profession can be lawfully pursued. In
such cases where a person engages in two (2) or more professions the Professional Taxes
corresponding to such practice of professions shall be paid. A person who begins to practice his
profession after the month of January must still pay the full tax imposed before he engages or
continues to engage in the practice of his profession.
Section 121. Place of Payment. The professional tax imposed herein shall be paid to the
City Treasurer or his duly authorized representative, if;
a. The professional pursues or practices his profession in the City or,
b. The professional practices his profession in several places but maintains his principal
office in the City.
Section 122. Surcharge for Late Payments. Failure to pay the tax imposed in this Article
within the time required shall subject the taxpayer to a surcharge of “twenty-five percent” (25%)
of the original amount of tax due, such surcharges to be paid at the same time in the same
manner as the original tax due.
Section 123. Interest on Unpaid Tax. In addition to the surcharge imposed in the
preceding Section, there shall be imposed an interest of “ten percent (10%) per annum” on the
unpaid amount from the due date until the tax is fully paid.
Section 124. Administrative Provisions.
a. Professionals who have paid their Professional Tax in other provinces or cities shall
be entitled to practice their profession in this City without subjecting them to another

37
Professional Tax and shall also enjoy the same p-rivilege in the practice of their
profession in such other provinces or cities;
b. Any individual or corporation employing a person subject to professional tax shall
require the payment of his Profession Tax before employment and annually
thereafter;
c. Any person subject to the Professional Tax shall indicate the number of the official
receipts issued to him in deeds, receipts, prescriptions, reports, books of account,
plans and designs, surveys and maps, as the case may be;
d. Every individual, association, partnership or corporation within the territorial
jurisdiction of Tacurong City shall prepare and submit a certified list of professionals
under their employ to the City Treasurer on or before the last day of March of every
year. Such list of professionals shall include the following information:
1. Name of Professional;
2. Profession;
3. Date and number of official receipt;
4. Year covered;
5. Place of Payment.
ARTICLE I – AMUSEMENT TAX AND OTHER REGULATORY FEES ON
ADMISSION

Section 125. Imposition of Tax. An Amusement Tax shall be collected from the gross
receipts of admission fees for the following persons:
Particulars Tax Rate
For Proprietors, lessees, or operators of theaters, 30% of gross receipts
cinemas, concert halls, boxing stadia and other from admission fees
places of amusement
Section 126. Time and Manner of Payment. The amusement tax herein imposed shall be
due and payable to the City Treasurer or his duly authorized representative before the gross
receipts are divided between said proprietors, lessees, or operator concerned within the first
twenty (20) days of the following month. Those not issuing admission tickets shall submit a
sworn statement of their gross receipts on admission fees without the same person prescribed and
pay the corresponding taxes.
In the case of theaters or cinemas, the tax shall first be deducted and withheld by the
proprietors, lessees, or operators and paid to the City Treasurer or his authorized representative
before the gross receipts are divided between said proprietors, lessees, or operators and the
distributors of the cinematographic films.
In the case of the itinerant operators of similar modes of amusement, the tax herein
prescribed shall be paid immediately after the end of the show or performance. If the show or
performance ended after office hours, the Amusement Tax shall be paid on the next business
day.
Section 127. Exemption. The holding of operas, concerts, dramas, recitals, paintings,
exhibitions, flower shows, musical programs, literary and oratorical presentations except pop,
rock, or similar concerts shall be exempt from the tax herein imposed.
Section 128. Surcharge for Late Payment, Failure to File Return, Remit Taxes and
Filing of Fraudulent Return. Failure to file a return and remit the taxes withheld within the time
required or filing a fraudulent return, shall subject the taxpayer to a surcharge of “twenty-five
percent” (25%) of the original amount of tax due, such surcharge to be paid at the same time and
in the same manner as the original tax due, without prejudice to the imposition of other penalties
prescribed in the Code.
Section 129. Administrative Provisions
a. Filing of Return. Upon payment of the tax due, the proprietor, lessee, or operator of
the amusement shall submit a return provided for by the Office of the City Treasurer,
containing the abstract of the number of tickets sold and unsold or distributed and
undistributed, and the kinds of tickets, their quantity and serial numbers, and their
corresponding admission prices;
b. Form of Tickets. The proprietor, lessee or operator of an amusement place where
payment of a fee is required for admission, shall provide tickets which shall be

38
serially numbered, indicating therein the name of the amusement place and the
admission price. The serial number must be printed on both ends of the tickets such
that when divided into two upon being presented for admission, the serial number
shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a
locked box or receptacle and the other half to be returned to the customer. The box or
receptacle shall only be opened in the presence of a representative from the City
Treasurer’s Office;
c. Registration of Tickets. All admission tickets to be sold to the public must first be
registered with the Office of the City Treasurer. Upon presentation of the tickets, the
Treasurer concerned shall stamp them with seal of this office. It shall be unlawful for
any proprietor, lessee or operator of an amusement place to issue, or cause the
issuance, to the customer or patrons of such establishment any unregistered tickets;
d. Verification of Tickets. The City Mayor and the City Treasure shall, whenever
necessary, post their duly authorized inspector at the gates of amusement places for
the purpose of verifying whether the tickets sold, being sold, are registered or not.
Section 130. Applicability Clause. All other matters relating to operations of amusement
places or establishments shall be y pertinent laws and ordinances and their applicable
rules/regulations.

ARTICLE J. ANNUAL FIXED TAX, ON DELIVERY TRUCKS, VANS AND OTHER


DELIVERY MOTOR VEHICLES

Section 131. Imposition of Tax. An annual Fixed Tax, Educational Support Program Fee
(ESPF) and Sanitation Service Fee (SFF) are imposed on every truck, van or any motor vehicle
used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution
of products to sales outlets, or consumers, whether directly or indirectly within the city, as
follows:
Particulars Fixed Tax
For delivery/distribution of distilled spirits, fermented liquors,
soft drinks, cigars and cigarettes
1. For each delivery truck (6 wheelers and above) 500.00
2. For each delivery van, AUV, Jeepneys or similar 450.00
vehicles (4 wheelers)
For delivery/distribution of products, goods and/or commodities
other than those mentioned above 450.00
1. For each delivery truck (6 wheelers and above) 400.00
2. For each delivery van, AUV, Jeepneys or similar
vehicles (4 wheelers)
Section 132. Time of Payment. The tax imposed by this Article shall be payable annually
to the City Treasurer or his duly authorized representative on or before the 20th day of January of
every year.
Any person who will utilize delivery vehicles subjects of this Article in his business after
January 20 shall pay the full amount of the tax herein imposed
Section 133. Surcharge for late Payment. Failure to pay the tax imposed in this Article
within the time required shall subject the taxpayer to a surcharge of “twenty-five percent” of the
original amount of tax due, such surcharged to be paid at the same time and in the same manner
as the original tax due.
Section 134. Administrative Provisions.
a. The City Treasurer before accepting payments of the tax imposed herein shall require
the presentation of the Mayor’s permit and a copy of the Certificate of Registration of
the motor vehicles being used, or to be used, in the delivery business;
b. The official receipts, or a photocopy thereof, for the payment of the tax shall at all
times be carried in the motor vehicle for which such tax has been paid;
c. Any person engaged in any business utilizing motor vehicles such as trucks, vans,
jeepneys, AUVs and similar kinds in the delivery or distribution of whatever kinds of
products, goods or merchandise in the province shall first secure a permit therefore
from the Mayor before engaging such kinds of undertaking.

39
d. No motor vehicle used for delivery or service shall be allowed in the City without a
valid issued without charge by the City Mayor for the purpose.

ARTICLE J – GRADUATED TAX ON BUSINESS

Section 135. Imposition of Business Tax. There is hereby levied an annual tax on the
business mentioned in this Article at rates prescribed hereunder. The tax is payable for each
distinct establishment and one line of business does not become exempt by being conducted with
some other business/activity for which such a tax shall be paid.

a. On manufacturers, assemblers, repackers, processors of any article of commerce of


whatever kind or nature in accordance with the following schedule:
Gross Sales for the Preceding Calendar Year (in Tax Per Annum (in PhP)
PhP)
Less than 10,000 100.00
10,000.00 or more but less than 15,000.00 250.00
15,000.00 or more but less than 20,000.00 350.00
20,000.00 or more but less than 30,000.00 500.00
30,000.00 or more but less than 40,000.00 750.00
40,000.00 or more but less than 50,000.00 1,000.00
50,000.00 or more but less than 75,000.00 1,500.00
75,000.00 or more but less than 100,000.00 1,900.00
100,000.00 or more but less than 150,000.00 2,500.00
150,000.00 or more but less than 200,000.00 3,250.00
200,000.00 or more but less than 300,000.00 4,500.00
300,000.00 or more but less than 400,000.00 6,250.00
400,000.00 or more but less than 500,000.00 7,500.00
500,000.00 or more but less than 750,000.00 9,000.00
750,000.00 or more but less than 1,000,000.00 11,250.00
1,000,000.00 or more but less than 2,000,000.00 15,250.00
2,000,000.00 or more but less than 3,000,000.00 18,500.00
3,000,000.00 or more but less than 4,000,000.00 22,000.00
4,000,000.00 or more but less than 5,000,000.00 25,500.00
5,000,000.00 or more but less than 6,000,000.00 27,000.00
6,000,000.00 or more 27,000.00 plus 37½% of 1% in excess
of 6,000,000.00
Provided, that the preceding rates shall apply only to the amount of domestic sales of
manufacturers, assemblers, repackers, processors of any article of commerce of whatever kind or
nature other than those classified as “essential commodities” as enumerated under Section 1
(Item c) of this Article.
Provided further, that the businesses enumerated in Section 1(Item a) shall no longer be
subject to the tax on wholesaler, distributors, or dealers as provided under Section 1 (Item B) of
this Article.

b. On wholesalers, distributors, exporters, producers of or dealers of any article of


commerce of whatever kind or nature in accordance with the following schedule:
Gross Sales for the Preceding Calendar Year (in Tax Per Annum (in PhP)
PhP)
Less than 1,000 20.00
1,000.00 or more but less than 2,000.00 40.00
2,000.00 or more but less than 3,000.00 60.00
3,000.00 or more but less than 4,000.00 80.00
4,000.00 or more but less than 5,000.00 115.00
5,000.00 or more but less than 6,000.00 135.00
6,000.00 or more but less than 7,000.00 160.00
7,000.00 or more but less than 8,000.00 185.00
8,000.00 or more but less than 10,000.00 210.00
10,000.00 or more but less than 15,000.00 250.00
15,000.00 or more but less than 20,000.00 310.00

40
20,000.00 or more but less than 30,000.00 370.00
30,000.00 or more but less than 40,000.00 500.00
40,000.00 or more but less than 50,000.00 750.00
50,000.00 or more but less than 75,000.00 1,200.00
75,000.00 or more but less than 100,000.00 1,500.00
100,000.00 or more but less than 150,000.00 2,250.00
150,000.00 or more but less than 200,000.00 3,000.00
200,000.00 or more but less than 300,000.00 4,000.00
300,000.00 or more but less than 400,000.00 5,000.00
400,000.00 or more but less than 500,000.00 6,250.00
500,000.00 or more but less than 750,000.00 7,500.00
750,000.00 or more but less than 1,000,000.00 10.000.00
1,000,000.00 or more but less than 2,000,000.00 12,000.00
2,000,000.00 or more 12,000.00 plus 50% of 1% in excess
of 2,000,000.00
Provided, that the preceding imposition shall no longer be applied to the businesses
already subject to the “tax on manufacturers, assemblers, repackers, processors, brewers,
distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of
any article of commerce of whatever kind or nature.

c. On exporters, manufacturers, millers, or producers of essential commodities


enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed
under the subsection a. and b. of this Section:
1. Rice and Corn;
2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or
preserved foods, 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 medicines;
5. Agricultural implements, equipment & post harvest facilities, fertilizers, pesticides,
insecticides & other farm inputs.
6. Poultry feeds and other animal feeds;
7. School Supplies; and
8. Cement
For purposes of this Article, the term exporters shall refer to those who are principally
engaged in the business of exporting goods and merchandise, as well as manufacturers and
producers whose goods or products are both sold domestically and abroad. The amount of export
sales shall be excluded from the total sales and shall be subject to the rates not exceeding one-
half (1/2) of the rates prescribed under paragraphs 1, 2, and 4 of this article.

d. Retailers
Gross Sales or Receipts for the Preceding Tax Per Annum
Calendar Year
P 400,000.00 or Less 2%
In Excess of P 400,000.00 1%
Provided, however, That Barangays shall have the exclusive power to levy taxes, as
provided under Section 152 hereof, on gross sales or receipts of the preceding calendar year of
Fifty Thousand Pesos (50,000.00) or less.

e. On contractors and independent contractors hereunder, in accordance with the


following schedule:
Gross Sales for the Preceding Calendar New Tax Per Annum Old Tax Per
Year (in PhP) Annum
(in PhP) (in PhP)
Less than 5,000 50.00 38.28
5,000.00 or more but less than 10,000.00 75.00 67.76

41
10,000.00 or more but less than 15,000.00 125.00 114.95
15,000.00 or more but less than 20,000.00 200.00 181.50
20,000.00 or more but less than 30,000.00 350.00 302.50
30,000.00 or more but less than 40,000.00 450.00 423.50
40,000.00 or more but less than 50,000.00 650.00 605.00
50,000.00 or more but less than 75,000.00 1,000.00 968.00
75,000.00 or more but less than 100,000.00 1,500.00 1,452.00
100,000.00 or more but less than 150,000.00 2,500.00 2,178.00
150,000.00 or more but less than 200,000.00 3,000.00 2,905.00
200,000.00 or more but less than 250,000.00 4,500.00 3,993.00
250,000.00 or more but less than 300,000.00 5,500.00 5,082.00
300,000.00 or more but less than 400,000.00 7,000.00 6,776.00
400,000.00 or more but less than 500,000.00 9,500.00 9,075.00
500,000.00 or more but less than 750,000.00 10,500.00 10,175.00
750,000.00 or more but less than 11,500.00 11,275.00
1,000,000.00
1,000,000.00 or more but less than 13,500.00 12,650.00
2,000,000.00
2,000,000.00 or more 13,500.00 plus 50% of 12,650.00 plus
1% 50%
in excess of of 1%
2,000,000.00 in excess of
2,000,000.00

f. A tax of two percent (2%) of Gross Sales/Receipts of the preceding calendar year
shall be imposed on all business establishments principally rendering or offering
services such as:
Accounting Firms/Accounting or Bookkeeping Services;
Actuarial or Appraising Offices;
Advertising Agencies;
Airline/Shipping Lines Ticketing Offices (Commission Basis);
Belt and Buckle Shops;
Billiard Halls; Bowling Alleys
Brokering Offices (Real Estate Brokers, Customs Brokers and similar ones);
Commercial and Immigration Brokers;
Business Agents; Business Management Firms/Offices;
Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountains, bar, carinderias, or food caterers:
Carpentry Shops; Furniture Shops;
Communications or Wire Services (Radio, Telegraph, Telefax, etc.);
Consultancy Firms/Offices;
Employment/Job Placement/Recruitment Agencies;
Engineering Offices/Services (Agricultural, Architectural, Geodetic, Chemical,
Electrical, Civil, Mechanical, Sanitary, Electronics and Communications and the
like;
Flower Shops not engaged in Wholesale/Retail but Rendering Services upon order;
Freight/Trucking Services
House Painting Shops/House Wiring Shops;
Ice and Cold Storage for-a-fee;
Interior Decoration Offices or Shops;
Judo-Karate-Taekwondo Gyms for-a-fee and similar establishments;
Landscaping Contracting Offices or Shops;
Lathe Machine Shops;
Master Plumbers;
Milliners and Hatters;
Operators of Dancing, Driving, Judo-Karate Schools;
Parking Lots or Establishments for Parking Purposes;
Private Hospitals/Educational Institutions except those non-profit and non-stock;

42
Promotion Offices or Agencies; Promoters of Shows, Games or Performances;
Recopying or Duplicating, Photocopying or Mimeographing Services;
Rental Agencies / Shops renting out Machines / Apparata / Equipment / Bicycles /
Trucks / Cars / Contrivances, Farm Tractor / Heavy Equipment / Electronic
Devices, Tapes, Discs, Furniture and similar kinds;
Rice/Corn Millers, “Kiskisan”, Corn Sheller
Shops for Planning or Surfacing and Re-cutting of Lumber;
Surveying Offices (Private Land Surveying or Goedetic);
Tractor for Hire
Transportation Terminals for-a-fee;
Travel Agencies;
Upholstery Shops;
Veterinary Clinics;
Video Coverage Services;
Vulcanizing Shops; “Vaciador” Shops;
Warehousing or Forwarding Services;
Washing or Greasing Shops;
Watch Repair Centers or Shops;
Water Filling/Refilling Stations
Other similar establishments rendering or offering to render services for-a-fee.

g. On Amusement Devices:
Particulars Tax Per Annum (in PhP)
Each Video K Machine/Juke Box 500.00
Each Machine/apparatus for Visual 250.00
entertainment/Video Games/Machines

h. Amusement Places:
Particulars Tax Per Annum (in PhP)
Night and/or Day Clubs 10,000.00
Cocktail Lounges or Bars, Video K 5,000.00
Cabarets or Dance Halls 5,000.00
Skating rinks 2,000.00
Resorts, swimming pools, bath houses, spas, massage clinics, and 2,000.00
similar places
Circuses, Carnivals, Rides and the like:
Per day for the first 10 days and 500.00
Per day thereafter. 100.00
Boxing Contests (per night) 1,000.00
Cockpit Operator 5,000.00
Per cockfight, ordinary 20.00
Per cockfight, local derby per day 100.00
Per cockfight, international derby 150.00
Holding of international derby/ day 2,500.00
Theaters & Cinemas Houses
Itinerant Operators per day 100.00
Orchestra only w/ sitting capacity of less than 500 750.00
Balcony & Orchestra (sitting capacity of 1,000 persons and 1,500.00
above)
With Lodge, Balcony & Orchestra 2,500.00
Air Conditioned 5,000.00

i. Tax on Billboards, signboards and advertisements:


Particulars Tax Per Annum (in PhP)
Streamers/billboards/signboards for advertisements of business (per
square meter or fraction thereof
Single Face 100.00
Double Face 250.00
Billboards or signboards for professionals, per square meter or 50.00

43
fraction thereof
Billboards, Sign or advertisement for business and profession painted
on any building or structures or otherwise separated or detached
there from, per square meter or fraction thereof 20.00
Advertisement by means of placards, per square meter or fraction 10.00
thereof
Advertisement for business or profession by means of slides in movie
payable by owners of movie house 1,000.00
Mass display of signs:
From 100 to 250 display signs 500.00
From 251 to 500 display signs 750.00
From 501 to 750 displays signs 1,000.00
From 751 to 1,000 display signs 1,500.00
From 1,001 or more display signs 2,000.00
Advertisement by means of vehicles, balloons, kites, etc.
Per day or fraction 100.00
Per week or fraction 250.00
Per month or fraction 500.00
Signs, signboards, billboards and advertisement displayed at the place where the
profession or business advertised is conducted shall be EXEMPTED from the tax herein
provided.

j. On Banks and other financial institutions, at a rate of not exceeding Fifty Percent
(50%) of one percent (1%) on the gross receipt of the preceding calendar year derived from
interests, commissions, and discounts from lending activities, income from financial leasing,
dividends, rental on property and profit from exchange or sale of property, insurance premium.

k. On financial companies, at the rate of not exceeding fifty percent (50%) one percent
(1%) of the gross receipts for the preceding calendar year derived from discounts earned and
actually collected on the portion of interests collected in advance on bills discounted, interests
earned and actually collected on time of loans, including the earned portion of interests earned
and actually collected on inter banks loans, earned portion of rentals collected in advance from
lessees of safe deposit boxes, rental earned and actually collected from lessees on banks premises
and equipment; income earned and actually collected from acquired assets; income from sale or
exchange of assets on property; cash dividends earned and received on equity investments; and
income component of rental from financial leasing.
At the time of annual payment of the tax due, the head office or branch of the financing
company shall submit to the City concerned, a breakdown of the declared gross receipts for the
preceding calendar year.
All other income and receipts of financing companies not otherwise enumerated above
shall be excluded from the taxing authority of the LGU concerned.

l. On insurance companies, at the rate of not exceeding Fifty Percent (50%) of one
percent of the gross receipts for the preceding calendar year derived from insurance premiums
actually collected; interest earnings on loans and discounts actually collected; rentals actually
collected from acquired assets; and cash dividends received on equity investments

m. On duly other business not otherwise specified herein, the rate of tax shall be 1% of
the gross sales or receipts of the preceding calendar year.
At the time of the annual payment of tax due the head office or branch of an insurance
company, shall submit to the City concerned, a breakdown of the declared gross receipts for the
preceding calendar year.
Section 136. Time of Payment and Accrual of Tax. Unless otherwise specifically
provided in this Article, the tax imposed herein shall accrue on the first day of January and
payable quarterly installments within the first twenty (20) days of January and of each
subsequent quarters.

44
The Sangguniang Panlungsod, however, thru a resolution, may extend the time of
payment of such tax without penalty or surcharge for a justifiable reason or cause, provided, that
the period of extension shall not exceed six (6) months.
Section 137. Collection of Taxes. The tax must be paid to, and collected by, the City
Treasurer or his duly authorized representative before any business or trade activity herein
specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of
the calendar year. When the business is abandoned, the tax shall not be exacted for a period
longer than the end of the calendar quarter. When the tax has been paid for a period longer than
the current quarter and the business, or trade activity, is abandoned, no refund of the tax
corresponding to the unexpired quarter shall be made.
For the purpose of collecting the taxes imposed herein, the City Treasurer may designate
the barangay treasurer as his deputy provided that the latter is properly bonded.
Section 138. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay
the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge
of Twenty-five percent (25%) of the original amount of the tax due. Such surcharge shall be paid
at the same time in the same manner as the original tax due.
In addition to the surcharge imposed herein, there shall be imposed an interest of Two
percent (2%) per month from the date the tax is due until it is fully paid, provided, that in no case
shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount
not paid in full upon the expiration of the extension, the interest aforementioned shall be
collected on the unpaid amount from the date it became originally due until the same is fully
paid.
Section 139. Administrative Provisions; Rules and Regulations.
a. Requirement. Any person who shall establish/operate/conduct any business/trade,
mentioned in this Article in this City shall at the same time obtain a Mayor’s Permit
and other required fees and pay the same together with the business tax imposed under
this Article.
b. Issuance and Posting of Official Receipt. The City Treasurer shall immediately issue
an official receipt upon payment of the business tax and other required fees. Issuance
of the said official receipt shall not relieve the taxpayer from any requirement imposed
under existing ordinances, rules and regulations of this City.
Every person issued an official receipt for the conduct of a business or
undertaking shall keep the same conspicuously posted in plain view at the place of
business or undertaking. If the individual has no fixed place of business or office he
shall keep the official receipt in his person. The receipt shall be produced upon
demand by the City Mayor, City Treasurer, or their duly authorized representatives.
In acknowledging payment of local taxes, fees and charges, it shall be the duty of
the City Treasurer or his deputies to indicate on the official receipt issued for the
purpose, the number of the corresponding local tax ordinance.
c. Invoices or Receipts. All persons subject to tax on business shall, for each sale or
transfer of merchandise or goods, or for services rendered, valued at Fifty Pesos (P
50.00) or more at any one time, prepare and issue sales or commercial invoices and
receipts serially numbered with a duplicate, showing their names or style if any, and
business address. The original copy of each sales invoice or receipts shall be issued to
the purchaser or customer and the duplicate to be kept by the person subject to the said
tax, in his place of business for a period of five years. The receipt or invoices issued
pursuant to the requirement of the Bureau of Internal Revenue for determination of
National Internal Revenue taxes shall be sufficient for the purpose of this Code.
d. Sworn Statement of Gross Receipts or Sales. Operators of business subject to the
taxes imposed herein shall submit a sworn statement of their capital investment before
the start of their business operation. Upon payment of tax levied in this Article, any
person engaged in business subject to the graduated fixed tax based on gross sales
and/or receipts shall submit sworn statement of his gross sales/receipt for the
preceding calendar year or quarter in such manner and form as may be prescribed by
the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales
or receipts, for whatever reason, including, among others, that he failed to provide

45
himself with books, records and/or subsidiaries for his business, the City Treasurer or
his authorized representative may verify and assess the gross sales or receipts of the
taxpayer under the best available evidence upon which the tax may be based.
If the business or undertaking is terminated, the official receipt issued for the
payment of the business tax therefore shall be surrendered to the City Treasurer
together with a sworn statement of the gross sales and/or receipts of the current year or
quarter within thirty (30) days following the closure. Any tax due shall first be paid
before any business or undertaking is finally terminated.
e. Issuance of Certification. The City Treasurer may, upon presentation of satisfactory
proof that the original official receipt has been lost, stolen or destroyed, issue a
certification to the effect that the tax has been paid, indicating therein, the number of
the official receipt issued, upon payment of a fee of Fifty Pesos (P 50.00)
f. Transfer of Business to Other Location. Any business for which a City tax has been
paid by the person conducting it may be transferred and continued in any other places
within the territorial limits of this City without the payment of additional tax during
the period for which the payment of the tax was made.
g. Death of Licensee. When any individual paying a business tax dies, and the business
is continued by a person interested in his estate, no additional payment shall be
required for the remainder of the term for which the tax was paid.
h. Retirement of Business. Any person, natural or juridical, subject to tax on business
imposed herein shall, upon termination of the business, submit a sworn statement of
the gross sales or receipts for that particular calendar year.
For purposes hereof, termination shall mean that the business operations are
stopped completely. Any change in ownership, management and/or name of the
business shall not constitute termination as contemplated in this Article. 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 this City for record
purposes in the course of the renewal of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of taxes of a business is not
avoided by the termination or retirement thereof. For this purpose, the following
procedural guidelines shall strictly be observed:
a. The City Treasurer shall assign every application for termination 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 inspector finds that the business is simply
placed under a new name, manager and/or new owner, the City Treasurer shall
recommend to the Mayor 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 taxes, fees and charges imposed thereon under existing tax
ordinance of this City; and,
b. In the case of a new owner to whom the business was transferred by sale or other
form of conveyance, said new owner shall be liable to pay the tax or fee for the
transfer of the business to him.
If it is found out that the retirement or termination of the business is legitimate,
and the tax due thereon 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.
The permit issued to a business retiring or terminating its operation shall be
surrendered to the City Treasurer who shall forthwith cancel the same and record
such cancellation in his books.
Section 140. Computation of Tax on Related or Combined Business. In case a person,
natural or juridical, operates or conducts two (2) or more related businesses mentioned in this
Article which are subject to the same rate of imposition, the tax shall be computed on the basis of
the combined total gross sales or receipts of the said two (2) or more related businesses.
If however, the business operated by one person are governed by separate tax schedules
or the rates of 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 appropriate
schedule.

46
Section 141. Situs of the Tax. The situs of the tax imposed in this Article shall be
determined in accordance with the following:
a. Definition of Terms
Principal Office refers to the head or main offices of the business appearing in the
pertinent documents submitted to the Securities and Exchange Commission, or the Department
of Trade and Industry, or other appropriate agencies, as the case may be.
The business address mentioned in the articles of incorporation or official registration
papers as being the official address of said principal offices shall be considered as the situs
thereof.
In case there is a transfer or relocation of the principal offices to another location, it shall
be the duty of the owner, operator or manager of the business to give due notice of such transfer
or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is
effected.
Branch or Sales Office refers to a fixed place in a locality where business operation is
conducted as an extension of the principal office. Offices used only as display areas of the
products where no stocks or items are stored for sale, although orders for the products may be
received thereat, are not branch or sales offices as herein contemplated. A warehouse which
accepts orders and/or issues sales invoices independent of a branch with sales offices shall be
considered as a sales office.
Warehouse refers to a building utilized for the storage of products for sale and from
which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons
acting in behalf of the business. A warehouse that does not accept orders and/or issue invoices as
aforementioned shall not be considered a branch or sales offices.
Experimental Farms refers to agricultural lands utilized by a business or corporation to
conduct studies, test, researches or experiments involving agricultural, agri-business, marine or
aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the
quality and quantity of goods or products. On-site sales in commercial quantity made in
experimental farms shall be similarly imposed the corresponding tax imposed herein.
Sales Allocation
1. All sales made in this City where there is a branch or sales office or warehouse shall
be recorded in said branch or sales office or warehouse and the tax shall be payable
to this City.
2. In cases where there is no such branch, sales office or warehouse in this City where
the sale is made, the sale shall be recorded in the principal office along with the
sales made by said principal offices and the tax shall accrue therein where said
principal office is located.
3. In case where the factory, project office, plant, plantation in pursuit of business is
located in this City, seventy percent (70%) of all sales recorded in its principal
offices shall be taxable by this City while the remaining thirty percent (30%) of all
sales recorded therein shall be taxable by the LGU where the principal office is
located.
4. In case a plantation or factory is located in different places but either one of them is
located in this City, the seventy percent (70%) sales allocation mentioned above
shall be divided as follows:
Sixty percent (60%) to the local government unit where the factory is located;
and
Forty percent (40%) to the local government unit where the plantation is
located.
5. In cases where there are two (2) or more factories, projects offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation aforementioned shall be pro-rated among the localities where such
factories, project offices, plants and plantations are located in proportions to their
respective volumes of productions during the period for which the tax is due. In the
case of projects offices or services and other independent contractors, the term
“production” shall refer to the cost of projects actually undertaken during the
taxable period.

47
6. The sales allocation mentioned herein shall be applied irrespective of whether or
not sales are made in the locality where the factory, projects office, plant or
plantation is located.
7. In case of manufacturers or producers which engaged the services of an
independent contractor to produce or manufacture some of their products these
rules on situs of taxation shall apply except that the factory or plant and warehouse
of the contractor utilized for the production and storage of the manufacturer’s
products shall be considered as the factory or plant and warehouse of the
manufacturer.
8. Banks and Financial Institutions shall be subjected to the herein attention gross
receipts or sales.
c. Port of Loading
If this City is only the port of loading of the businesses mentioned in this Article,
the tax imposed therein shall not be collected by the City Treasurer, unless the
exporter maintains its principal office, a branch, sales office or warehouse, factory,
plant, or plantation in this City.
d. Sales Made by Route Truck Vans or Vehicles.
1. For route sales made in this City where a manufacturer, producer, wholesaler,
retailer, or dealer has a branch or sales office or warehouse, the sales shall be
recorded in the branch, sales office or warehouse and the tax due thereon shall be
paid to this City where such branch, sales offices or warehouse is located.
2. For route sales made in this City where a manufacturer, producer, wholesaler,
retailer or dealer has no branch, sales offices or warehouse, the sales shall be
recorded in the branch, sales office or warehouse from where the route trucks
withdraw their products for sale and the tax due thereon shall be paid to the local
government unit where such branch, sales office or warehouse is located.
Section 142. Exemption. Countryside and Barangay Business Enterprises (CBBE) duly
registered under R.A. 6810; Cooperatives duly registered under R.A. 6938; and business
enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6)
and four (4) years, respectively from the date of registration are exempted from the tax
imposition prescribed in this Article.

ARTICLE K. – COMMUNITY TAX

Section 143. Community Tax. – The City may levy a Community Tax in accordance
with the provisions of this Article.
Section 144. Individuals Liable to Community Tax. – Every resident of the Tacurong
City eighteen years of age or over who has been regularly employed on wage/salary basis for at
least thirty 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 (P5.00) and an annual additional tax of One peso (P1.00) for
every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise
of profession or from property which in no case shall exceed Five thousand pesos (P5,000.00).
In the case of husband and wife, the additional tax herein imposed shall be based upon
the total property owned by them and the total gross receipts or earnings derived by them.
Section 145. Juridical Persons Liable to Community Tax. – Every corporation no matter
how created, or organized whether domestic or resident foreign, engaged in business or doing in
the Philippines with principal office in Tacurong City 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:
a. For every Five thousand pesos (P5,000.00) worth of real property in the City it owned
during the preceding year based on the valuation used for the payment of the real
property, existing laws, found in the assessment rolls of the City - two pesos (P2.00);
b. For every Five thousand pesos (P5,000.00) of gross receipt or earnings derived by it
from its business in the City during the preceding year – two pesos (P2.00).

48
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 146. Exemption. – The following are exempted from the payment of the
community tax:
a. Diplomatic and consular representatives; and
b. Transient visitors when their stay in the City does not exceed three (3) months.
Section 147. Payment. – The community tax shall be paid at the City Treasurer’s Office
or to a duly bonded and organized barangay Treasurer of the barangay where the individual
resides.
Section 148. Time for Payment; Penalties for Delinquency.
a. The community tax shall accrue on the first (1st) day of January of each year which
shall be paid not later than the last day of February of each year. If a person reaches
the age of eighteen (18) years or otherwise loses 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 of exemption ends. However, if the person reaches the age of
eighteen (18) years or loses the benefit of exemption on or before the last day of
March, he shall have twenty (20) days to pay the community tax without penalty.
Persons who come to reside in the City or reach the age of eighteen (18) years on
or after the first (1st) day of July of any year, or who cease to belong to an exempt
class on or after the same date, shall not be subject to the community tax for that year.
b. Corporations established/organized on or before the last day of June shall be liable for
the community tax for that year. Corporations established/organized on or before the
last day of March shall have twenty (20) days within which to pay the community tax
without penalty. Corporations established/organized on or after the first (1st) day of
July shall not be subject to the community tax for the year.
In case of branches, sales offices or warehouses where sales are made and
recorded, corresponding Community Tax shall be paid. (Art. 246, IRR, RA 7160)
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.
Section 149. 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 150. Presentation of Community Tax Certificate on Certain Occasions.
a. When an individual subject to the community tax executes any document before a
Notary Public; takes the oath of office upon election/appointment to a 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; transacts
other official business; or receives any salary or wage from any person or corporation,
it shall be the duty of any person, officer, 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 in connection
with the registration of a voter.
b. When, through its authorized officers, any corporation subject to the 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, where the certificate issued for the preceding year shall
suffice.

49
Section 151. Printing of Community Tax Certificate and Distribution of Proceeds.
a. The Bureau of Internal Revenue shall cause the printing of community tax certificates
and distribute the same to the City through the City Treasurer in accordance with
prescribed regulations. The proceeds of the tax shall accrue to the general funds of the
City and barangays except a portion thereof which shall accrue to the general fund of
the national government to cover the actual cost of printing/distribution of the forms
and other related expenses. The City Treasurer shall remit to the National Treasurer
the share of the national government in the proceeds of the tax within ten (10) days
after the end of each quarter.
b. The City Treasurer shall deputize the Barangay Treasurer to collect the community tax
in their respective jurisdiction: Provided, however, that said Barangay Treasurer shall
be bonded in accordance with existing laws.
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 treasurers shall be apportioned as
follows:
1. Fifty percent (50%) shall accrue to the general fund of the City; and
2. Fifty percent (50%) shall accrue to the barangay where the tax is collected.

CHAPTER III
PERMIT FEES AND OTHER REGULATORY FEES

ARTICLE A – REGULATORY FEES

Section 152. Administrative Provisions. Pursuant to Section 151 of Republic Act No.
7160 otherwise known as the Local Government Code of 1991, the city government shall collect
other fees in addition to all taxes and charges levied by the City Government of Tacurong, a
follows:
(a) Educational Support Program Fee (ESPF)
(b) Drainage Maintenance Fee (DMF)
(c) Road Maintenance Fee (RMF)
(d) Security Fee (SF)
(e) Sanitation Service Fee (SSF)
Section 153. Imposition of Fees. The above fees shall be imposed to every person
transacting business in any offices of the City of Tacurong. The fees shall be collected based on
different office transactions as provided in this Code and shall accrue to the income of the
general fund of the city government and.
Section 154. Usage of Fees. These fees shall be used solely for the following purposes:
(a) Educational Support Program Fee (ESPF)
1. Construction and Repair / Maintenance of School Buildings and Day Care
Centers
2. Construction and Maintenance of City Library
3. Purchase of Reading Materials
4. Fabrication of School Chairs and Desks
5. Scholarship Grants
6. Information Technology
7. Research and Development
(b) Drainage Maintenance Fee (DMF)
1. Construction, Repair an Maintenance of Drainage
2. Other Operating Expenses
(c) Road Maintenance Fee (RMF)
1. Construction, Repair and Maintenance of Roads
2. Other Operating Expenses
(d) Security Fee (SF)
1. Peace and Order Program
2. Other Operating Expenses

50
(e) Sanitation Service Fee (SSF)
1. Maintenance of Cleanliness of streets and public places
2. Other Operating Expenses
Section 155. Manner of Payment. The regulatory fees imposed in this Article shall be
paid to the Office of the City Treasurer or duly authorized representative.

ARTICLE B – MAYOR’S PERMIT FEE ON BUSINESS (MPFB) AND OTHER


REGULATORY FEES ON BUSINESS

Section 156. Imposition of Fee. There shall be collected an Annual Mayor’s Permit Fee
at the rates provided hereunder for the issuance of a Mayor’s Permit Fee on Business (MPFB) to
every person, natural or juridical, that shall conduct a business or trade activity within this City.
The permit fee is payable for every separate or distinct business, trade or undertaking.
One line of business, trade or undertaking does not become exempt by being conducted
with some other business, trade or undertaking for which the permit fee has been paid.

a. On the Business of Printing and Publication.


Particulars MPFB (in PhP) ESPF (in PhP) SF (in PhP)
Publisher 1,500.00 5% of Fee 5% of Fee
Printer 2,000.00 5% of Fee 5% of Fee
Both Printer and Publisher 3,000.00 5% of Fee 5% of Fee

b. On the Business Operating with a Franchise.


Particulars MPFB (in PhP) ESPF (in PhP) SF (in PhP)
Business operating with franchise 5,000.00 5% of Fee 5% of Fee

c. On Operators of Delivery Trucks, Vans, AUVs and Jeepneys used for Delivery and
Similar Vehicles.
Particulars MPFB (PhP) ESPF (in PhP) SF (in PhP)
For delivery/distribution of distilled spirits, fermented
liquors, soft drinks, cigars and cigarettes
1. For each delivery truck (6 wheelers and above) 500.00 5% of Fee 5% of Fee
2. For each delivery van, AUV, Jeepneys or similar 400.00 5% of Fee 5% of Fee
vehicles (4 wheelers)
For delivery/distribution of products, goods and/or
commodities other than those mentioned above
1. For each delivery truck (6 wheelers and 400.00 5% of Fee 5% of Fee
above)
2. For each delivery van, AUV, Jeepneys or similar 300.00 5% of Fee 5% of Fee
vehicles (4 wheelers)

d. On Retailers, Independent Wholesalers, Distributors, Contractors, Manufacturers,


Assemblers, Repackers, Processors, Brewers, Distillers, Rectifiers and Compounders
of Liqours, Distilled Spirits and wines or manufacturers and Retailers of any article of
commerce of whatever kind or nature and those rendering services for profit, the
Mayor’s Permit Fee shall be in accordance with the following Schedule:
Annual Tax Due MPFB (in PhP) ESPF (in PhP) SF (in PhP)
(in PhP)
Less than 200.00 300.00 5% of Fee 5% of Fee
200.00 – 499.99 400.00 5% of Fee 5% of Fee
500.00 - 999.99 600.00 5% of Fee 5% of Fee
1,000.00 - 1,999.99 800.00 5% of Fee 5% of Fee
2,000.00 - 2,999.99 1000.00 5% of Fee 5% of Fee
3,000.00 - 3,999.99 1,500.00 5% of Fee 5% of Fee
4,000.00 - 4,999.99 1,750.00 5% of Fee 5% of Fee
5,000.00 - 9,999.99 2,000.00 5% of Fee 5% of Fee
10,000.00 - 19,999.99 2,250.00 5% of Fee 5% of Fee
20,000.00 - 29,999.99 2,500.00 5% of Fee 5% of Fee
30,000.00 - 39,999.99 2,750.00 5% of Fee 5% of Fee

51
40,000.00 - 49,999.99 3,000.00 5% of Fee 5% of Fee
50,000.00 - 59,999.99 3,250.00 5% of Fee 5% of Fee
60,000.00 - 69,999.99 3,500.00 5% of Fee 5% of Fee
70,000.00 - 79,999.99 3,750.00 5% of Fee 5% of Fee
80,000.00 - 89,999.99 4,000.00 5% of Fee 5% of Fee
90,000.00 - 99,999.99 4,500.00 5% of Fee 5% of Fee
100,000.00 - 149,999.99 5,000.00 5% of Fee 5% of Fee
150,000.00 - 199,999.99 5,500.00 5% of Fee 5% of Fee
200,000.00 - 249,999.99 6,000.00 5% of Fee 5% of Fee
250,000.00 - 299,999.99 6,500.00 5% of Fee 5% of Fee
300,000.00 - 349,999.99 7,000.00 5% of Fee 5% of Fee
350,000.00 - 399,999.99 7,500.00 5% of Fee 5% of Fee
400,000.00 - 449,999.99 8,000.00 5% of Fee 5% of Fee
450,000.00 - 499,999.99 8,500.00 5% of Fee 5% of Fee
500,000.00 - 599,999.99 9,000.00 5% of Fee 5% of Fee
600,000.00 - 699,999.99 9,500.00 5% of Fee 5% of Fee
700,000.00 - 799,999.99 10,000.00 5% of Fee 5% of Fee
800,000.00 - 899,999.00 11,000.00 5% of Fee 5% of Fee
900,000.00 - 999,999.00 12,000.00 5% of Fee 5% of Fee
More than 1,000,000.00 13,000.00 5% of Fee 5% of Fee

e. Other Specific Establishments and Service Providers.


Particulars MPFB (in PhP) RMF (in PhP) DMF (in PhP) SSF (in
PhP)
Gasoline Station
5 pumps and below 3,000.00 5% of Fee 5% of Fee 5% of Fee
6 pumps up 5,000.00 5% of Fee 5% of Fee 5% of Fee
LPG Dealers
1. Distributor 3,000.00 5% of Fee 5% of Fee 5% of Fee
2. Dealer 1,500.00 5% of Fee 5% of Fee 5% of Fee
Law Offices 1,500.00 5% of Fee 5% of Fee 5% of Fee
Private Hospitals
1. Primary 5,000.00 5% of Fee 5% of Fee 5% of Fee
2. Secondary 7,500.00 5% of Fee 5% of Fee 5% of Fee
3. Tertiary 10,000.00 5% of Fee 5% of Fee 5% of Fee
Medical Clinics 2,500.00 5% of Fee 5% of Fee 5% of Fee
Dental Clinics 1,500.00 5% of Fee 5% of Fee 5% of Fee
Optical Clinics 1,500.00 5% of Fee 5% of Fee 5% of Fee
Diagnostic Testing Center 2,000.00 5% of Fee 5% of Fee 5% of Fee
Drug Testing Centers 3,000.00 5% of Fee 5% of Fee 5% of Fee
Emission Testing Centers 5,000.00 5% of Fee 5% of Fee 5% of Fee
Funeral Parlors 5,000.00 5% of Fee 5% of Fee 5% of Fee

Section 157. Time and Manner of Payment. The Mayor’s Permit Fee imposed in the
preceding Section shall be paid to the City Treasurer upon approval of the application. No
business or trade undertaking can be lawfully conducted or pursued in this City without the
payment of the corresponding Mayor’s Permit Fee.
In case of renewal thereof, the fee shall be paid within the first twenty (20) days of
January of each year.
Section 158. Surcharge for Late Payments. In case of failure to pay the permit fee or
renew the permit within the prescribed period, there shall be added a surcharge of Twenty-five
Percent (25%) of the original amount due, such surcharge to be paid at the same time and in the
same manner as the original amount became due.
Section 159. Penalty for Non-Renewal of Mayor’s Permit on Business. In case of Non-
Renewal of existing Mayor’s Permit of Business, the City Mayor and/or City Treasurer or their
authorized representatives shall cancel/revoke the said permit and padlock the stall/store/business
establishment based on the following procedures;

52
1. Upon the expiration of the date of the renewal period or the extension period where
applicable, the License Section and the Office of the City Treasurer shall issue a
notice to the non-renewing business establishment,
2. When the said business establishment fails to comply with the first notice, a second
and when necessary, a third final notice be issued
3. If the business establishment still fails to comply, the City Mayor, through the
recommendation of the License Section and the City Treasurer shall cancel/revoke
the Mayor’s Permit on Business and padlocked and/or effect closure of the place of
business.
4. The implements (notices, wood, padlocks, etc.) used by the City Closure Team are
deemed official government property and unauthorized removal of said items
constitute a violation of the provisions of this Code and may cause additional
criminal charges to be filed on the violator/s.
5. The permit will only be restored upon full compliance with all requirements within
sixty (60) days and the removal of the constraints shall be done by representative/s of
the concerned offices.
Section 160. Exemption. Countryside and Barangay Business Enterprises (CBBE) and
Cooperatives duly registered under R.A. 6810 and R.A. 6938, respectively, are exempted from
the payment of the Mayor’s Permit Fee prescribed in this Article.
Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, are not exempted from the payment of the fee
prescribed in this Article. They are only exempted from the payment of business taxes as
provided in Section 14, Chapter II of this Code.

Section 161. Newly-Started Business, Trade or Commercial Undertaking. The Mayor’s


permit fee on newly-established business, trade or commercial undertaking shall be in
accordance with the following:
If the Business starts to operate within the:
Particulars New MPFB SSF SF
st
1 Quarter of the Year 1,000.00 5% of Fee 5% of Fee
2nd Quarter of the Year 750.00 5% of Fee 5% of Fee
rd
3 Quarter of the Year 500.00 5% of Fee 5% of Fee
4th Quarter of the Year 300.00 5% of Fee 5% of Fee
For newly-established business or activity that starts to operate after January 20, the fee
shall be paid before any business or activity can be lawfully conducted, and the fee shall be
reckoned from the beginning of the calendar quarter. When the business or activity is abandoned,
the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has
been paid for a period longer than the current quarter and the business or activity is abandoned,
no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
Section 162. Administrative Provisions
a. Application for Mayor’s Permit. An application for a Mayor’s Permit shall be filed
with the License Section, Office of the City Mayor. The form for the purpose shall be
issued by the same office and shall set forth the requisite information including the
name and residence of the applicant, the description of business or undertakings that is
to be conducted and such other data or pertinent information as may be required.
Any false statement deliberately made by applicants shall constitute a sufficient
ground for denying or revoking the permit issued by the Mayor’s and the applicant or
licensee may further be prosecuted in accordance with penalties provided in this
Article.
A Mayor’s Permit shall be refused to any person:
1. Who previously violated any ordinance or regulations governing permits
granted;
2. Whose business establishment/undertaking does not conform w/ zoning
regulations & safety;
3. Who has an unsettled tax obligation, debt or other liability to the City
Government; and,

53
4. Who is disqualified under any provisions of law/ordinance to establish/operate
the business being applied for.
b. Issuance of Permit, contents of permit. Upon approval of the application for Mayor’s
permit, two copies of the application duly signed by the City Mayor shall be returned
to the applicant. One copy shall be presented to the City Treasurer as basis for the
collection of the Mayor’s Permit fee and the corresponding business tax.
The Mayor’s permit shall be issued by the City Mayor upon presentation of
receipts for the payment of the mayor’s permit and official receipt issued by the City
Treasurer for the Payment of the business tax.
Every permit issued by the Mayor must show the name and residence of the
applicant, his nationality and marital status, nature of the organization, i.e., whether
the business is a sole proprietorship, corporation or partnership; location of the
business; date of issue and expiration of the permit; and such other information as may
be necessary.
The City Mayor, shall upon presentation of satisfactory proof that the original of
the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon
payment of One Hundred Pesos (P100.00)
c. Posting of Permit. Every permittee shall keep his permit conspicuously posted in plain
view at all times in his place of business or office. If the permittee has no place of
business or office he shall keep the permit in his person. The permit shall be
immediately produced upon demand by the City Mayor, the City Treasurer or their
duly authorized representative.
d. Duration of Permit. The Mayor’s Permit shall be granted for a period of not more
than one (1) year and shall expire on the thirty-first (31st) of December following the
date of issuance unless revoked or surrendered earlier. Every permit shall cease to be
in force upon revocation or surrender thereof. It shall have a containing validity only
upon renewal thereof and payment of the corresponding fee.
e. Revocation of Permit. When a person doing business under the provisions of this
Code violates any provisions of this Article; refuses to pay an indebtedness or liability
to this city; abuses his privilege to do business to the injury of public morals or peace;
or when a place where such business is established is being conducted in a disorderly
or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly
conduct, criminals or persons of ill refute, the City Mayor, after investigation, may
revoke the Mayor’s permit. Such revocation shall operate to forfeit all sums which
may have been paid in respect of said privilege, in addition to the fine and
imprisonment that may be imposed by the court or violation of any provision of this
Code or other ordinances governing the establishment and maintenance of businesses
and to prohibit the exercise thereof by the person whose privilege is revoked, until
restored by the SP.
f. Requirements for Mayor’s Permit. Application for a Mayor’s Permit shall be
accompanied by the following:
1. For a newly-established business:
a. Accomplished application form for the operations of business in triplicate (form
to be supplied by the Office of the City Mayor):
b. Location sketch of the new business at the back of application form:
c. Paid-up capital of business as shown in the Articles of Incorporation or
partnership papers. For sole proprietorship, a sworn statement of owner-operator
indicating amount of capital invested.
d. If the business is tax-exempt, a certification of such tax exemption.
e. Certification from the Zoning Officer that the location of the new business is
within the commercial or industrial area, as the case may be at a rate of P 100.00
f. Tax clearance showing that the operator has paid all tax obligations in the City;
g. Three copies of applicants picture, passport size, and the picture of the senior
partner if a partnership, or that of the president and/or general manager in the
case of a corporation.
Upon submission of the accomplished applications, the City government
officers concerned shall verify if the sanitary requirements in the installation of

54
power and light requirements, as well as other safety requirements are complied
with such safety requirements, after the payment of the corresponding inspection
fees as required by the local tax ordinance.
h. Barangay Clearance
i. Certification from the City Engineer’s Office.
j. Other documents as may hereafter be required except police clearance, court
clearance, Lupon Tagapamayapa clearance and other kinds of clearances or
certifications which are commonly used in applying for employment or travel
abroad.
2. For renewal of existing Mayor’s Permit on Business.
a. Accomplished application form for the renewal of business permit, with the
following documents to be attached:
1. Previous year’s Mayor’s Permit;
2. Photocopies of the annual or quarterly tax payments;
3. Photocopies of all receipts showing payment of all regulatory fees as provided
for in the local tax ordinance:
b. Sworn statement of the owner-operator that the capital investment of the
business has not been increased or decreased, as the case may be. In cases
where the permit of the business being renewed falls under one schedule (e.g.
retailers, independent wholesalers and distributors) and the operator thereof
has only one capital investment for all, only one permit is required for all such
business. In no case shall the capital be unilaterally divided into three parts
(one for retailer, another for wholesaler, and still another for distributor),
unless the operator himself indicates the respective capital for each. On the
other hand, where the operator operates two or more businesses under
different schedules as provided for in this Code (e.g. drugstore with soda
fountain or refreshment and restaurant), such operator should be required to
specify the corresponding capital for each, and a separate permit is
accordingly issued.
c. Certificate of tax exemption, if applicable;
d. Health certificates for all food handlers, and those required by ordinance to
secure such health certificates;
e. Sworn statement of the assessed value of the real property as indicated in the
Real Property Tax Declaration (for real estate lessors);
f. Certificates of exemptions if exempted under any law or decree.
g. Barangay clearance
h. Certification from the Zoning Officer in case of transfer of the location of the
business is in accordance with zoning rules and regulations upon payment of
Zoning Fee of PhP 50.00 for renewal.
i. Tax clearance showing that the operator has paid all his tax obligations in this
city.
j. Two (2) passport pictures of the operators. In the case of partnership, the picture
of its President or General Manager.
k. Presentation of the Community Tax Certificate and receipt for the payment of
the Professional Tax or Occupation Fee, as the case may be, if the applicant is
liable thereof; and
l. Other supporting papers as may hereafter be required except Police Clearance,
Court Clearance, Lupon Tagapamayapa Clearance and other kinds of clearances
or certifications which are commonly used in applying for employment, travel
abroad and similar purposes.
Section 163. Fulfillment of Other Requirements. The issuance of Mayor’s permit shall
not exempt the licensee or permittee from the fulfillment of other requirements in connection
with the operation of the business or in conduct of an activity prescribed under this Code, laws
and other ordinances of this City.

55
Section 164. Exemption. Ordinary employees of private firms such as salesgirls,
salesmen or similar ordinary wage earners in stores and like establishments are exempted from
securing a Mayor’s permit since they are mere employees. They are also exempted from the
payment of “occupation fee” since they are mere employees and not practicing any “occupation
or calling”.

ARTICLE C. RULES & REGULATIONS ON CERTAIN ESTABLISHMENTS

Section 165. Requirements for the Operation of Business, Trade or Undertaking.

a. On cafes, Cafeterias, Ice Cream and other Refreshment Parlors, Restaurants,


Soda Fountain Bars, Carenderias, Panciterias and other food establishments.
Operators of all establishments engaged in the preparation and selling of readily edible
foods shall not employ any cook or food dispenser without a Food Handler’s
Certificate or appropriate health certificate from the City Health Office renewable
every year.
Establishments selling cooked and readily edible foods (Fastfoods) shall have
them adequately covered and protected from dust, flies and other insects and shall
follow strictly the rules and regulations on proper sanitation as promulgated by the
City Health Officer and other existing laws or ordinances.

b. Sauna Bath, Massage Parlors, Barber Shops, Beauty Shops and Similar
establishments. The aforementioned establishments shall not be allowed to operate
with masseurs/masseuse, barbers or beauticians not having secured the corresponding
medical certificate from the City Health Officer.
1. Location – No massage parlor, sauna bath, and other similar establishments shall
be located within a distance of fifty (50) lineal meters from any public building,
school, hospitals or church.
2. Building Requirements - massage parlors, sauna baths and other similar
establishments shall be well-lighted leaving no dark corners and shall maintain the
same under good sanitary condition at all times. There shall be no private room nor
separate compartments, except for lavatories, dressing rooms for ladies and the
kitchen.
3. Days and Hours of Operations. – No massage parlors, sauna baths and similar
establishments shall be opened to the public, except from 9:00 o’clock in the
morning to 12:00 o’clock midnight everyday. However, during Sundays, days
preceding official holidays and town fiestas they may open until 2:00 o’clock in
the morning of the following day. Any store, place or establishments, where
alcoholic beverages or liquors of any kind are sold shall be considered a bar for
purposes of the limitation as to the days and hours of operation prescribed herein.
c. On Funeral Parlors. Funeral Parlors, rendering embalming services shall not be
allowed to operate without an embalmer duly licensed or authorized by the
Department of Health.
d. On Hotels, Motels, Lodging houses and other similar establishments. No permit
shall be issued to operators of hotels/motels/lodging houses without the being
inspected by the City Health Officer, Fire Safety Inspector and Building Inspector or
their authorized representative. Said establishments shall keep a registry of its guests,
patrons, lodgers, customers or boarders which shall be open to inspection by the City
Mayor or his/her authorized representative.
e. On Night/Day Clubs, Videoke Bars, Cocktail Lounges, Beer Houses/Gardens,
Disco Pubs, Pub Houses and Similar establishments.
1. Location – No nightclubs/cabarets shall be established within a radius of two
hundred (200) lineal meters from any educational, religious or public institutions
such as, schools, colleges/universities, hospitals/clinics, churches/chapels, or
government offices/buildings.

56
2. Days and hours of operation – No nightclubs/day clubs and similar
establishments shall be opened to the public, except from 5:00 o’clock in the
afternoon to 12:00 o’clock midnight everyday. However, during Saturdays, days
preceding official holidays and during town fiestas, they may be opened until 2:00
o’clock the next morning. In case any of these establishments is also duly licensed
to operate a regular restaurants, cafe, or refreshments parlors, it may remain
opened before or after said hours to serve only meals or refreshments, without
permitting dancing to take place therein. Any store, place or establishments, where
alcoholic beverages/liquors of any kind are sold shall be considered a bar for
purposes of the limitation as to the days and hours of operation prescribed herein.
3. Prohibition – no operator or person in charge of the above mentioned
establishments shall:
a. Serve/caused to be served, to persons who are below eighteen years of age,
any kind of intoxicating beverages, liquor/wine/other distilled spirits, inside
their establishments.
b. Admit/cause to be admitted, person carrying firearms/other kinds of deadly
weapon inside the said establishments except police officers who are
performing official duties.
c. Employ any person who is below eighteen (18) years of age, as bartender,
waiter, waitress, guest relations officer or entertainer, and the like. In the case
of bartender, professional dancer, guest relations officer or entertainer, and
those having similar occupation or calling, they shall pay the “occupation fee”
prescribed in this Code before they can practice their respective occupation or
calling. The official receipt issued thereof shall serve as their permit or license
to practice their occupation or calling.
f. On Dancing Schools/establishments offering ballroom dancing and similar
activities.
1. Location – No dancing schools/establishments offering ballroom dancing &
similar activities shall be established within a distance of One Hundred (100)
lineal meters from any educational, religious or public institutions such as,
schools, colleges, universities, hospitals or clinics, churches; or chapels, or
government offices.
2. Days and Hours of Operation – No dancing school or dance hall shall be
opened to the public, except from 5:00 o’clock in the afternoon to 12:00
o’clock midnight everyday. However, during Saturdays, days preceding
official holidays and during town fiestas, they may be opened until 2:00
o’clock in the morning of the following day. In case any of these establishment
is also duly licensed to operate regular restaurant, café or refreshments parlor,
it may remain open before or after said hours to serve only meals or
refreshments, without permitting dancing to take place therein.
g. Building requirements
1. In each nightclub, cabaret or dancing school, the dancing space shall be properly
ventilated, or well-lighted and maintained under sanitary conditions at all times
particularly whenever such establishment is open to the public. Both the entrance
and exit doors shall be constructed to open outward.
2. In these establishments there shall be no private room nor separate
compartments, except those assigned for lavatories, dressing rooms for ladies, bar
and kitchen. There shall be at least two sets of lavatories, one exclusively for
women and another for men.
h. On the Operation of Video Parlors for Commercial purposes
1. No person, natural or juridical, shall operate a video machine parlor for
commercial purpose without first securing a permit from the Office of the City
Mayor and paying the corresponding permit fees thereof.
2. No video machine parlor;
a. Shall be established within two hundred (200) meters radius from any
educational, religious or public institutions such as, school, colleges,
universities, hospitals or clinics, churches, or chapels or government offices.

57
b. Shall utilize gambling devices prohibited under P.D. 519 such as
“pinball machines,” “slot machines”, and similar devices.

i. On Billiards or Pool Halls and Bowling Alleys


1. Location – No billiards or pool hall or bowling alleys shall be established or
operated within a radius of two hundred (200) lineal meters from any government
offices, school, hospitals, clinics, chapel or churches and similar buildings.
2. Time of Operation – Billiard or pool halls and bowling alleys shall be opened to
the public only from 8:00 o’clock in the morning to 12:00 o’clock midnight daily.
However, on Saturdays, days preceding official holidays and town fiestas, billiards
or pool hall and bowling alleys they maybe opened until 2:00 o’clock in the
morning of the following day.
3. Prohibition – No operator, maintainer or person in charge of the billiard or pool
hall shall
a. Admit persons who are below fifteen years of age to participate in any games
therein.
b. Serve or cause to be served within the premises of any billiards/pool
room/bowling alley any kind of intoxicating beverages whether liquor/wine
except fermented liquor (beer).
c. Allow the carrying inside the establishments any firearm/other kinds of deadly
weapon except by police officers who are present in the performance of their
official duties.

ARTICLE D. MAYOR’S PERMIT FEE AND OTHER REGULATORY FEES FOR THE
CONDUCT OF GROUP ACTIVITIES

Section 166. Imposition of Fees. A Mayor’s Permit Fee, Educational Support Program
Fund (ESPF) and Security Fee (SF) shall be imposed to any person, group or organization who
will conduct or hold any program or activity of not more than twenty-four (24) hours, involving
a group of people within the jurisdiction of the City of Tacurong on the following schedule:
Particulars Fees (PhP) ESPF (PhP) SSF (Php)
A. Public Activities:
1. Benefit Dance/Activities using public places 250.00/day 5% of Fee 5% of Fee
2. Assemblies/Seminars/Conventions, Conferences 500.00/day 5% of Fee 5% of Fee
using private & public places
B. Stage Presentation:
1. Stage show/Vaudeville/Drama
a. without admission tickets 500.00/show 5% of Fee 5% of Fee
b. with admission tickets 1,000.00/show 5% of Fee 5% of Fee
2. Concerts/Cultural Show/Fashion & Accessory
Show, Beauty, Popularity Contests and other
presentations
a. without admission tickets 1,000.00/show 5% of Fee 5% of Fee
b. with admission tickets 2,000.00/show 5% of Fee 5% of Fee
3. International Show/Presentations
a. without admission tickets 3,000.00/show 5% of Fee 5% of Fee
b. with admission tickets 5,000.00/show 5% of Fee 5% of Fee
C. Other Activities:
1. Promotional Sale/Product Demonstration
a. without admission tickets 1,000.00/day 5% of Fee 5% of Fee
b. with admission tickets 2,000.00/day 5% of Fee 5% of Fee
2. Motor/Car/Truck/Motorcycle Show
a. without admission tickets 1,000.00/day 5% of Fee 5% of Fee
b. with admission tickets 2,000.00/day 5% of Fee 5% of Fee
3. Animal Show
a. without admission tickets 1,000.00/day 5% of Fee 5% of Fee
b. with admission tickets 2,000.00/day 5% of Fee 5% of Fee

58
4. Car/Motorcycle/Bicycle Race/ Competition
a. without admission tickets 1,000.00/day 5% of Fee 5% of Fee
b. with admission tickets 2,000.00/day 5% of Fee 5% of Fee
5. Athletic Competition/Games
a. without admission tickets 500.00/day 5% of Fee 5% of Fee
b. with admission tickets 1,000.00/day 5% of Fee 5% of Fee
6. Parade/Motorcade
a. Product Promotion/Sale 1,000.00/day 5% of Fee 5% of Fee
b. Political 1,000.00/day 5% of Fee 5% of Fee
c. Institutional/Organizational 500.00/day 5% of Fee 5% of Fee
d. Religious 200.00/day 5% of Fee 5% of Fee
e. Other Purposes 200.00/day 5% of Fee 5% of Fee
7. Rally
a. Product Promotion/Sales 1,000.00/day 5% of Fee 5% of Fee
b. Political 1,000.00/day 5% of Fee 5% of Fee
c. Institutional/Organizational 500.00/day 5% of Fee 5% of Fee
d. Religious 200.00/day 5% of Fee 5% of Fee
e. Other Purposes 200.00/day 5% of Fee 5% of Fee
8. Recorida / Mobile Advertisement / Billboard
a. Product Promotion/Sales 1,000.00/day 5% of Fee 5% of Fee
b. Political 1,000.00/day 5% of Fee 5% of Fee
c. Institutional/Organizational 500.00/day 5% of Fee 5% of Fee
d. Religious 200.00/day 5% of Fee 5% of Fee
e. Other Purposes 200.00/day 5% of Fee 5% of Fee
9. Bingo Socials 1,000.00/day 5% of Fee 5% of Fee
Section 167. Exemption. Activities conducted by
educational/charitable/church/governmental institutions that are free to the public shall be
exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor’s
Permit shall be secured accordingly. Activities requiring admission fees for attendance shall be
subject to the fees herein imposed even if they are conducted by exempted entities.
Section 168. Fund-Raising Activities. Religious, civic, social and/or sports
organizations, clubs, association, federations or fraternities desiring to hold benefit shows, balls,
programs, exhibitions, contest, bingo socials and other kinds of fund-raising activities may be
issued a Special Mayor’s Permit free of charge, provided, that the said organization is duly
registered with the Office of the City Mayor; that the proceeds of which shall ensure or benefit
the welfare of the general public; that it shall not in any manner violate any existing ordinances,
rules and regulations.
Section 169. Administrative Provisions.
a. A copy of every permit issued by the City Mayor shall be furnished to the Chief of
Police or Station Commander of the Philippine National Police (PNP) of the city who
shall assign police offices to the venue of the program or activity to help maintain
peace and order.
b. Except for the Barangay Council, it shall be unlawful for any person, natural or
juridical, to hold benefits shows, programs, contests and other fund-raising activities
without the corresponding permit from the Mayor.
c. The holding of benefit shows and other fund raising activities without the required
Special Mayor’s Permit and any deviation from the stated purpose for which the
permit was granted shall be deemed illegal and may be stopped by proper authorities.

ARTICLE E. MAYOR’S PERMIT AND OTHER REGULATORY FEES ON CIRCUS


AND CARNIVALS

Section 170. Imposition of Tax. There shall be collected a Mayor’s Permit Fee and other
regulatory fees from the every owner and/or operator of every Circus/Carnival/Rides and the like
while operating within the City, the following fees:
Particulars Fees (PhP/day) SSF (PhP) SF (PhP)

59
A. Circuses/Shows
1. Local (from within the city/province) 500.00/unit 5% of Fee 5% of Fee
2. Regional (from within Mindanao) 1,000.00/unit 5% of Fee 5% of Fee
3. National (from outside Mindanao) 2,000.00/unit 5% of Fee 5% of Fee
4. International (from outside the country) 5,000.00/unit 5% of Fee 5% of Fee
B. Carnivals/Rides
1. Mechanical Rides 2,000.00/unit 5% of Fee 5% of Fee
2. Bingo, Jumping Horse and the like 500.00/unit 5% of Fee 5% of Fee
3. Games and the like 200.00/unit 5% of Fee 5% of Fee
Section 171. Time and Manner of Payment. The fee imposed herein shall be due and
payable five (5) days before the start of operations.

ARTICLE F. MAYOR’S PERMIT AND OTHER REGULATORY FEES ON HAULING


AND TRUCKING SERVICES

Section 172. Imposition of Fee. There shall be collected from every person engaged in
the business of hauling and trucking services operating within this City an Annual Mayor’s
Permit Fee of five hundred pesos (P500.00) per truck, per annum. The fee imposed herein shall
not be collected from operators of hauling and trucking services whose trucks merely pass this
City.
Particulars Fees (PhP) RMF (PhP) SSF (PhP)
1. Hauling & Trucking (per 500.00 5% of Fee 5% of Fee
truck/unit/annum)
2. Top down Tricycles hauling 200.00 5% of Fee 5% of Fee
livestock and other items for sale (per
unit/annum)
Section 173. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer upon application for a Mayor’s Permit to operate hauling/trucking services in this City.
In the succeeding year, the fee shall be paid within the first twenty (20) days of January of every
year, in case of renewal.
Section 174. Surcharge for Late Payment. Failure to pay the fee required in this Article
shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount due.
Section 175. Administrative Provisions.
a. The Mayor’s Permit shall be issued only to the applicant after payment of the required
fees.
b. The weight capacity of roads and bridges shall be carefully observed by the driver of
the vehicle being used in hauling such cargoes.
c. Haulers shall observe carefully the proper loading of logs, sugar cane, cattle, swine,
and other kinds of cargoes, and the same should be securely tied or properly covered.
d. The Mayor’s Permit shall be carried by the licensee at all times while engaged in
hauling activities in this City and shall be presented to proper authorities concerned
upon the latter’s demand.

ARTICLE G. – MAYOR’S PERMIT FEE ON AGRICULTURAL MACHINERY AND


OTHER HEAVY EQUIPMENT FOR RENT

Section 176. Imposition of fee. There shall be collected for lease an Annual Mayor’s
Permit Fee at the following rates for each agricultural machinery or heavy equipment from the
operator/s of the said machinery and said equipment in this City.
Particulars Fees (PhP) RMF (PhP) DMF (PhP)
Hand Tractor, “Kuliglig” & the like 300.00/unit 5% of Fee 5% of Fee
Light Tractor 750.00/unit 5% of Fee 5% of Fee
Heavy Tractor 1,000.00/unit 5% of Fee 5% of Fee
Rice & Corn Thresher 1,000.00/unit 5% of Fee 5% of Fee
Bulldozer 1,000.00/unit 5% of Fee 5% of Fee
Forklift 1,000.00/unit 5% of Fee 5% of Fee
Backhoe 1,000.00/unit 5% of Fee 5% of Fee
Grader 1,000.00/unit 5% of Fee 5% of Fee

60
Compactor 1,000.00/unit 5% of Fee 5% of Fee
Payloader 1,000.00/unit 5% of Fee 5% of Fee
Stationary Crane 1,000.00/unit 5% of Fee 5% of Fee
All other similar heavy Equipment and 1,000.00/unit 5% of Fee 5% of Fee
Agricultural Machineries
Section 177. Time and Manner of Payment. The fees imposed herein shall be payable
upon application for a Mayor’s Permit.
Section 178. Administrative Provisions. The City Treasurer shall keep a registry of all
heavy equipment and agricultural machinery that shall include the make and brand of the heavy
equipment and agricultural machinery and the name and address of the owner.
Section 179. Applicability. This Article shall no longer be applied or enforced in
barangays where there is an existing ordinance dealing on the same subject matter. The barangay
ordinance imposing such fees shall be the one to be enforced, provided that the subject barangay
ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra
vires; not contrary to existing laws; or not in contravention with the requisites of a valid
ordinance.

ARTICLE H. MAYOR’S PERMIT FEE AND OTHE REGULATORY FEES FOR THE
OPERATION OF A FIRING RANGE

Section 180. Imposition of Fees. An Annual Mayor’s Permit Fee, Educational Support
Program Fee and Security Fee shall be imposed on every person or entity who shall establish,
operate and maintain a firing range within the territorial jurisdiction of Tacurong City at the
following rates:
Particulars Fees (PhP) ESPF SF (PhP)
(PhP)
1 – 5 Firing Range Bays 1,500.00 5% of Fee 5% of Fee
6 – 10 Firing Range Bays 3,000.00 5% of Fee 5% of Fee
More than 10 Firing Range Bays 5,000.00 5% of Fee 5% of Fee
Section 181. Administrative Provisions.
1. The pre-requisite of law should be strictly complied with before a permit shall be
issued.
2. Regular inspection will be conducted by the Office of City Mayor to ensure that
public safety is strictly observed.
Section 182. Time of Payment. The annual fees imposed shall be paid to the City
Treasurer and renewable on or before the prescribed period.

ARTICLE I – MAYOR’S PERMIT FEE & OTHER FEES ON COCKPIT


OWNERS/OPERATORS/LICENSEES/PROMOTERS/PERSONNEL

Section 183. Imposition of Fees. An Annual Mayor’s Permit Fee and other regulatory
fees shall be collected from cockpit operators and personnel. Further, an Educational Support
Program Fee (ESPF) and Sanitation Services Fee (SSF) shall be collected.
Particulars Fees (PhP) ESPF SSF (PhP)
(PhP)
For the Owner/Operator/
Licensee of the Cockpit
1. Annual Application Fee 5,000.00 5% of Fee 5% of Fee
2. Annual Cockpit Permit Fee 5,000.00 5% of Fee 5% of Fee
For cockpit personnel
. Promoter/Host 2,000.00 5% of Fee 5% of Fee
Hackfights (Cockpit) 250.00 5% of Fee 5% of Fee
Section 184. Application. No cockfight shall be established, operated and maintained
without first securing a Permit from the City Mayor and which shall be for a period of ten (10)
years.
Section 185. Licensing the Cockpits. Subject to the provision of Book II of Republic Act
7160, the Sangguniang Panlungsod shall enact an Ordinance authorizing the issuance of license

61
to operate a cockpit in the City of Tacurong pursuant to the provision of Article 99 Section (a)
Subsection (3) Paragraph (V) of the Rules and Regulations Implementing the Local Government
Code of 1991. The following requirements must be fully complied with prior to the issuance of
licenses:

a. New License:
i. Zoning/Locational Clearance issued by the Zoning Administrator
ii. Building Plan and Design duly approved by the City Engineer
iii. Sanitary Permit/Clearance issued by the City Health Office
iv. Payments of the required city taxes and fees
v. License/Permit/Authority from the Games and Amusement Board or
Agency concerned
b. Annual Renewal
i. Certification from the City Engineer to the effect that such cockpit is free
from material, structural or other physical hazards
ii. Sanitary Permit/Clearance issued by the City Health Office
iii. Payments of the required city taxes and fees
iv. License/Permit/Authority from the Games and Amusement Board or
Agency concerned
Section 186. Registration of Cockpits. All cockpits in Tacurong City after having been
granted authority to operate by the Sangguniang Panlungsod shall register at the Office of the
City Mayor. No cockpit shall be allowed to operate without the proper registration certificate.
Section 187. Time and Manner of Payment.
(a) The application filing fee shall be payable to the City Treasurer upon
application for a permit or license to operate and maintain cockpits.
(b) The cockpit registration shall be also payable upon application for a permit
before a cockpit can operate and shall be secured within the first twenty (20)
days of January of each year in case of renewal
(c) The permit fees on cockpit personnel shall be paid before they participate in a
cockfight and shall be paid annually upon renewal of the permit on the birth
month of the permittee.
Section 188. Applicable Clause The provision of the PD 449, otherwise known as the
Cockfighting Law of 1974, PD 1802, (Creating the Philippine Gamefowl Commission), and such
other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding
of the cockfights in this City.

ARTICLE J. SPECIAL MAYOR’S PERMIT FEE & OTHER FEES FOR SPECIAL
COCKFIGHTING

Section 189. Imposition of Fees. A Special Permit Fee, Educational Support Program
Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected for the following cockfighting:
Particulars Fees (PhP) ESPF (PhP) SSF (Php)
Hackfight (Barangay/Purok) 1,000.00/day 5% of Fee 5% of Fee
Barangay/Purok Derby 1,000.00/day 5% of Fee 5% of Fee
Local Derby 5,000.00/day 5% of Fee 5% of Fee
National Derby 10,000.00/day 5% of Fee 5% of Fee
International Derby 20,000.00/day 5% of Fee 5% of Fee
Section 190. Time and Manner of Payment. The fees herein imposed shall be payable
to the City Treasurer before the special cockfights and derbies can be lawfully held.
Section 191. Rules On Cockpits and Cockfighting
1. Cockfighting shall take place only in duly licensed cockpits and during Sundays,
legal holidays other than Rizal Day, June 12, November 30, Holy Thursday, Good
Friday, election/referendum day & during registration days for such
election/referendum. It shall be held only for a period of not exceeding three days
during the celebration of a barangay foundation anniversary. During agricultural,
commercial/industrial fair, carnival exposition for a maximum period of three days
upon authorization of the Sangguniang Panlungsod thru a resolution adopted for

62
that purpose. Special cockfighting such as derby or pintakasi shall be counted part
of the limitation of 3 days per barangay and be subject to the payment of the fees
prescribed in this Code.
2. No cockpit shall be constructed or permitted to operate within the radius of two
hundred (200) lineal meters from any educational, religious or public institutions
such as, school, colleges, universities, hospitals or clinics, churches, or chapels, or
government offices.
a. A cockpit shall be constructed only on a lot which is provided with sufficient
space for parking of motor vehicles including motorized tricycles.
b. No person shall be allowed to stay inside the ring during the cockfight, except
the duly licensed referee or “sentenciador”, the cock handlers or “soltadores”,
and the police officer assigned to maintain peace and order therein.
c. No intoxicating liquor/wines of any kind shall be sold within the premises of any
cockpit; neither shall any firearm or any kind of deadly weapon shall be carried
within the premises, except by police officers assigned to maintain peace and
order therein.
Section 192. Applicable Clause The provision of the PD 449, otherwise known as the
Cockfighting Law of 1974, PD 1802, (Creating the Philippine Gamefowl Commission), and such
other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding
of the cockfights in this City.

ARTICLE K. SPECIAL MAYOR’S PERMIT FEE & OTHER FEES FOR


ESTABLISHMENTS WHERE MAHJONG
AND OTHER PARLOR GAMES ARE BEING HELD

Section 193. Imposition of Fees. A Special Permit Fee, Educational Support Program
Fee (ESPF) and Sanitation Service Fee (SSF) shall be collected for the following activities:
Particulars Permit Fees (PhP) ESPF SSF
(PhP) (Php)
Playing Days
Saturday/Sunday/Legal Holidays 1,500.00/day 5% of Fee 5% of Fee
Special Occasions, Socials 500.00/day 5% of Fee 5% of Fee
Vigil Free Free Free
Section 194. Time and Manner of Payment. The fees herein imposed shall be payable
to the City Treasurer on a daily basis before the games can be lawfully held.
Section 195. Rules
1. Games considered games of skill & not of chance such as mahjong, and other
card/parlor games are hereby allowed and will be construed to be a pastime activity
or entertainment if the bet or stake does not exceed One Hundred Pesos (P100.00) per
game/set, otherwise it shall be considered as illegal gambling and thus prohibited by
law and this code. These games are to be played only subject to the following rules
and regulations
a. No person shall conduct or cause to be conducted, or manage the game of mahjong
and other games without first securing a permit thereof from the City Mayor and
paying the necessary fees as prescribed in this Code. The permit application shall
state the applicant’s name, address, location of the house, building or structure
where the game is to be played, number of tables and other information as the City
Mayor may deem proper to require.
b. The hours within which the said games could be played shall be as follows:
1. Saturdays, Sundays and Legal Holidays - 9:00 a.m. to 12:00 p.m.
2. Vigil - 9:00 a.m. to 4:00 a.m.
c. The number of tables/playing sets shall be limited to the following
1. Saturdays, Sundays and Legal Holidays - 2 tables
2. Vigils - Maximum of 5 tables/playing sets
d. Where the game of mahjong, etc. is being played shall lock or bolt the door or
entrance way of the room where the said game is being played. No other kinds of
prohibited games shall be played and/or tolerated within its premises.

63
e. No minors shall be allowed at the premises of the playing area and be allowed to
play.
f. Playing areas used are prohibited within the radius of two hundred (200) lineal
meters from churches, schools and public establishments except during special
occasions.
g. No firearms and other deadly weapons should be allowed in the playing area and
its premises particularly during playing times.
h. Violation/s of the above rules and regulations shall deem the games as illegal
gambling and will be subjected to penalties on this Code and pertinent national laws
on illegal gambling and will be criminally liable.

ARTICLE L. REGISTRATION FEE, TRANSFER FEE AND OTHER REGULATORY


FEES ON LARGE CATTLE

Section 196. Imposition of Fees. A Registration Fee, Educational Support Program Fee
and Sanitation Services Fee shall be imposed on the owner of large cattle in the following rates:
Particulars Fees (PhP) ESPF (PhP) SSF (PhP)
Certificate of Ownership 5.00 50.00 50.00
Certificate of Transfer 10.00 50.00 50.00
Registration of Private Brand 100.00 5% of Fee 5% of Fee
Branding 100.00 5% of Fee 5% of Fee
Section 197. Time and Manner of Payment. The registration fee shall be paid to the
City Treasurer upon registration or transfer of ownership of the large cattle.
Section 198. Administrative Provisions.
a. The owner of a two (2) year old Cattle is hereby required to register the said cattle
with the Office of the City Treasurer. All branded and counter branded animals
presented to the City Treasurer shall be registered in a book showing among others,
the name and residence of the owner, and the class, color, sex, brand and other
identifying marks of the cattle.
b. The transfer of large cattle, regardless of age, shall likewise be registered with the
City Treasurer. The entry in the registry book shall set forth among others, the name
and residence of the owners and purchasers, the consideration of purchase price of the
animal for sale or transfer, the class, sex, age, brand and other identifying marks of
the animals and a reference by number of the original certificate of ownership, with
the name of the city which issued it.
Section 199. Applicability Clause. All other matters relating to registration of large cattle
shall be governed by the pertinent provisions of the Revised Administrative Code of 1987 and
other applicable laws, rules and regulations.

ARTICLE M. REGISTRATION FEE AND OTHER REGULATORY FEES ON


CHAINSAW OWNERS/OPERATORS

Section 200. Imposition of Tax. In addition to Taxes, Permits and Fees imposed by other
Government Agencies concerned, there shall be collected a City Annual Registration Fee from
the owner of a chainsaw/s at the following annual rate:
Particulars Fees ( in PhP) SSF ( in PhP) DMF ( in
PhP)
A. Registration Fee 500.00/unit 5% of Fee 5% of Fee
B. Annual Renewal Fee 300.00/unit 5% of Fee 5% of Fee
Section 201. Time and Manner of Payment. The fee imposed herein shall be due and
payable within the first twenty (20) days of acquisition of the chainsaw and renewable within the
first (20) of January every year.

ARTICLE N. – REGISTRATION FEE AND OTHER REGULATORY FEES ON


BICYCLES

64
Section 202. Imposition of Tax. There shall be collected an Annual Registration Fee
from the owner of a bicycle or pedaled tricycle operating within the City, the following fees:
Particulars Fees (PhP) ESPF (PhP) SSF
(PhP)
1. Registration Fee w/ sticker
(per bicycle)
a. Bicycle 100.00 5% of Fee 5% of Fee
b. Bicycle with shifting gear 150.00 5% of Fee 5% of Fee
c. Bicycle with sidecar 100.00 5% of Fee 5% of Fee
2. Renewal of Registration Fee
a. Bicycle 50.00 5% of Fee 5% of Fee
b. Bicycle with shifting gear 75.00 5% of Fee 5% of Fee
c. Bicycle with sidecar 50.00 5% of Fee 5% of Fee
Section 203. Time of Payment. The fee imposed herein shall be due on the first day of
January and payable to the City Treasurer within the first twenty (20) days of January of every
year. For bicycle or pedaled tricycle acquired after the first twenty (20) days of January, the
permit fee shall be paid without penalty within the first twenty (20) days following its
acquisition.
Section 204. Administrative Provisions. A metal plate or sticker shall be provided by the
Office of the City Treasurer to be paid at cost by the owner of the bicycle or pedaled tricycle.
The City Treasurer shall keep a register of all bicycle or pedaled tricycle which shall include
information such as: its make and brand, the name and address of the owner and the number of
the plate or sticker issued.
Section 205. Applicability. This Article shall no longer be applied or enforced in
barangays, where there is an existing ordinance dealing on the same subject matter. The
Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the
subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found
not to be ultra vires;not contrary to existing laws; or not in contravention with the requisites of a
valid ordinance.

ARTICLE O – REGISTRATION FEE ON PUSH CARTS

Section 206. Imposition of Fee. There shall be collected an Annual Registration Fee of
Fifty Pesos (P 50.00) including license plate, per annum, for each 3 or 4 wheeled push cart used
in this City which shall be registered with Office of the City Mayor.
Section 207. Time and Manner of Payment. The fee imposed herein shall be due and
payable within the first twenty (20) days of January every year.
Section 208. Administrative Provisions. The Office of the City Mayor shall keep a
register of all push carts which set forth, among others, the name and address of the owner.
Section 209. Applicability. This Article shall no longer be applied or enforced in
barangays where there is an existing ordinance dealing on the same subject matter. The Barangay
Ordinance imposing such fees shall be the one to be enforced, provided, that the subject
barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to
be ultra vires; not contrary to existing laws; or not in contravention with the requisites of a valid
ordinance.

ARTICLE P. OCCUPATIONAL PERMIT FEE OR CALLING PERMIT FEE

Section 210. Imposition of Fee. It shall be unlawful for any person to exercise his
occupation or calling within the City without the individual Mayor’s Permit.
Section 211. Rate of Fee. There is hereby levied an annual “occupation or calling fee”
on all individuals engaged in the exercise or practice of their occupation or calling in the amount
of one hundred pesos (PhP 100.00) prescribed hereunder including, but not limited to:

Particulars Fee ( in PhP) ESPF (in PhP)


Actuary 100.00 5% of Fee
Acupuncturists 100.00 5% of Fee

65
Agriculturists; Foresters 100.00 5% of Fee
Animal Trainer 100.00 5% of Fee
Automotive Mechanics, Welders, Body Builders 100.00 5% of Fee
Band saw/Chainsaw Operator 100.00 5% of Fee
Bar/Disco/Videoke Manager/Supervisor, Bartender, Club 100.00 5% of Fee
Manager
Basketball/Volleyball/Boxing/Sports Referee/Official 100.00 5% of Fee
Bingo Caller 100.00 5% of Fee
Bookkeepers and Accountants (except CPAs) 100.00 5% of Fee
Butchers 100.00 5% of Fee
Call Center Agent 100.00 5% of Fee
Carpenter / Mason / Painter / Upholstery Makers 100.00 5% of Fee
Cattle Auctioneers 100.00 5% of Fee
Chefs or Cooks, Bakers 100.00 5% of Fee
Chiropodist 100.00 5% of Fee
Cinema Projector Operator 100.00 5% of Fee
Cockpit Aficionados (Gaffers, Bet Takers, Referees, Promoters, 100.00 5% of Fee
Managers)
Computer Technicians/Programmers 100.00 5% of Fee
Commercial Steward / Stewardess 100.00 5% of Fee
Construction Foreman / Supervisor 100.00 5% of Fee
Cook / Baker 100.00 5% of Fee
Couterier 100.00 5% of Fee
Dance / Gym / Sports Instructor/Instructress 100.00 5% of Fee
Disc Jockey 100.00 5% of Fee
Dressmaker / Tailor 100.00 5% of Fee
Drivers of Tricycles, PUBs 100.00 5% of Fee
Driver/Inspector/Conductor of Passenger Cargo Vehicles 100.00 5% of Fee
Driving / Diving / Swimming Instructor 100.00 5% of Fee
Electrician (Non PRC) 100.00 5% of Fee
Electronic Technician (Radio, TV, Audio/Video) 100.00 5% of Fee
Embalmers 100.00 5% of Fee
Entertainers, Singers, TV, Radio Broadcasters / Announcers, 100.00 5% of Fee
Disc Jockeys
Florists 100.00 5% of Fee
Goldsmith/Silversmith/Blacksmith/Locksmith 100.00 5% of Fee
GRO / Hospitality Girl / Hostess / Club Dancer 100.00 5% of Fee
Hairdressers / Hairstylists / Barbers, Manicurist / Pedicurist, 100.00 5% of Fee
Make-Up Artists/Beauticians
Handyman 100.00 5% of Fee
Hollow Block Maker 100.00 5% of Fee
Heavy and Light Equipment Operators 100.00 5% of Fee
Interior Decorators 100.00 5% of Fee
Janitor / Janitress 100.00 5% of Fee
Jewelers, Appraisers, Engravers 100.00 5% of Fee
Laborer 100.00 5% of Fee
Land Surveyors 100.00 5% of Fee
Lathe Machine Operator 100.00 5% of Fee
Marine Supervisor 100.00 5% of Fee
Massage Attendants / Masseur 100.00 5% of Fee
Mechanic 100.00 5% of Fee
Medical / Dental Aid / Attendant 100.00 5% of Fee
Medical / Dental Sales Representative 100.00 5% of Fee
Merchandiser / Promo Girl 100.00 5% of Fee
Packer 100.00 5% of Fee
Photographer/Painter (Commercial, Art & Sign) 100.00 5% of Fee
Pilot 100.00 5% of Fee
Plumbers, Pipe Fitters 100.00 5% of Fee
Professional Artist 100.00 5% of Fee
Professional Boxer / Ring Announcer 100.00 5% of Fee

66
Radio / Telecom Operator 100.00 5% of Fee
Receptionist 100.00 5% of Fee
Reflexologist 100.00 5% of Fee
Refrigeration and Air-Conditioning Technicians 100.00 5% of Fee
Repairmen (Office Equipment and Appliances) 100.00 5% of Fee
Sales Agents (Agricultural products, hogs, Cattle, Horses, 100.00 5% of Fee
Palay and Corn, or the like)
Sales Persons (Department Stores and the like) 100.00 5% of Fee
Security Guard / Watchman 100.00 5% of Fee
Shoe Shine Boy 100.00 5% of Fee
Shoe / Bag / Watch Repairman 100.00 5% of Fee
Singer / Band Member 100.00 5% of Fee
Sports Promoter 100.00 5% of Fee
Statistician 100.00 5% of Fee
Stevedoring Worker 100.00 5% of Fee
Stock Broker 100.00 5% of Fee
Sugar Technologist 100.00 5% of Fee
Tailors/Dressmakers, Haberdasher, Couturier, Modiste, 100.00 5% of Fee
Fashion Designer and the like
Tattoer 100.00 5% of Fee
Telegraph/Telephone Operators 100.00 5% of Fee
Terminal Dispatcher, Porters, Barkers, Solicitors 100.00 5% of Fee
Therapists/Therapeutists (Unless Registered Nurses) 100.00 5% of Fee
Vulcanizers 100.00 5% of Fee
Waiter / Waitress 100.00 5% of Fee
Other similar Occupation or Callings as above enumerated. 100.00 5% of Fee
Section 212. Exemptions. The occupation or calling fee imposed in this Article shall not
apply to persons exclusively employed in the government.
Section 213. Payment of Fee. The occupation/calling fee aforementioned shall be paid
before any occupation/calling herein specified can be lawfully pursued & one line of
occupation/calling does not become exempt by being exercised with some other
occupation/calling for which the fee has been paid.
Section 214. Time of Payment. The occupation or calling fee imposed in this Article
shall be payable annually, on or before the Thirty-first (31st) day of January every year. Any
person exercising an occupation or calling after the month of January must pay the prescribed fee
in full before engaging in the pursuit of his occupation or calling.
Section 215. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Article within the time required shall subject the taxpayer to a surcharged of twenty-five (25%)
percent of the original amount of fees due, such surcharged to be paid at the same time and in the
same manner as the original fees due.
Section 216. Administrative Provisions. The City Treasurer shall keep a registry of
persons who have paid the occupation/calling fee imposed herein & submit a consolidated list to
the City Mayor thru the Chief, Business Permits, Licensing & Inspection Section, Office of the
City Mayor.
Any individual or corporation employing a person required under this Article to pay the
permit fee on occupation or calling shall require the presentation of the receipt for payment of
the fee prescribed herein by that person before employing him or, if already employed, the
presentation of the receipt of the annual payment for the current year.
Any person subject to the fee imposed in this Article shall write or print in the deeds,
receipts, reports and other important documents the number of the official receipt issued to him.

ARTICLE R. – PEDDLER’S PERMIT FEE AND OTHER REGULATORY FEES


Section 217. Imposition of Fee. There shall be collected from Peddlers operating in this
City an Annual Peddler’s Permit Fee as follows:

67
Particulars Fees (PhP) SSF (PhP) SF (PhP)
A. Peddlers of any article of merchandize carried in trucks, 1,000.00 5% of Fee 5% of Fee
jeeps, delivery vans, multi-cab, cars or any motor car or
vehicle
B. Peddlers of any article of merchandize carried in 500.00 5% of Fee 5% of Fee
motorized bicycles, tricycles or any other similar vehicles
other than those specified in “A”
C. Peddlers of any article of merchandize carried in Bicycles, 300.00 5% of Fee 5% of Fee
Trisikads or pushcarts
D. Peddlers of any article of merchandize carried by a person 100.00 5% of Fee 5% of Fee
sold to the public except vegetables, fruits, root crops or food
(native delicacies)

ARTICLE R. PERMIT FEES AND OTHER REGULATORY FEES FOR THE SEALING
AND LICENSING OF WEIGHTS AND MEASURES

Section 218. Imposition of Fess. As a prerequisite for the use of instrument of weights
and measures, every person within this City using such instruments in this business, profession
or calling shall have them tested and sealed annually and pay to the City Treasurer. An Annual
Fee, Educational Support Program Fee (ESPF) and Drainage Maintenance Fee (DMF) shall be
collected from every person before using instruments of weights and measures within this city,
as follows:
Particulars Fees (PhP) ESPF (PhP) DMF (PhP)
For sealing linear metric measure:
- Not over one (1) meter 100.00 5% of Fee 5% of Fee
- Measure over 1 meter 200.00 5% of Fee 5% of Fee
For sealing metric measures of capacity:
- Not over ten (10) liters 100.00 5% of Fee 5% of Fee
- Over ten (10) liters 200.00 5% of Fee 5% of Fee
For sealing metric instruments of weights:
- capacity of not more than 20 kg. 50.00 5% of Fee 5% of Fee
- capacity of not more than 30 kg. 100.00 5% of Fee 5% of Fee
- capacity of more than 30 kg. but not more than 300 kg. 300.00 5% of Fee 5% of Fee
- capacity of more than 300 kg. but not more than 3,000 kg. 600.00 5% of Fee 5% of Fee
- capacity of more than 3,000 kg. 1,000.00 5% of Fee 5% of Fee
For sealing apothecary balances of precision 100.00 5% of Fee 5% of Fee
For scaling scale of balance with complete set of weights:
- a complete set of weight for each scale or balances shall be 100.00 5% of Fee 5% of Fee
sealed free of charge for each extra weight
- for each scale or balances or other balances with complete 300.00 5% of Fee 5% of Fee
set of weights for use therein
- for each extra weight 100.00 5% of Fee 5% of Fee
Additional service charge per instrument for each and every re- 200.00 5% of Fee 5% of Fee
testing/re-sealing and calibration of weights and measures
instruments including gasoline pumps outside the office upon request
of the owner or operator.
For sealing of gasoline, diesel, and oil pumps
- Per pump 200.00 5% of Fee 5% of Fee
- Per Pump (oil dispenser) 100.00 5% of Fee 5% of Fee
For sealing of electric meters, per meter
- Residential Exempt
- Commercial 200.00 5% of Fee 5% of Fee
- Industrial 500.00 5% of Fee 5% of Fee
- Institutional 500.00 5% of Fee 5% of Fee
- Others 200.00 5% of Fee 5% of Fee
For sealing of water meters, per meter
- Residential Exempt
- Commercial 100.00 5% of Fee 5% of Fee
- Industrial 200.00 5% of Fee 5% of Fee
- Institutional 100.00 5% of Fee 5% of Fee
- Others 100.00 5% of Fee 5% of Fee

68
For an apothecary or other balances of precision, the fee shall be double the prescribed
rates.
For each scale or balance, a complete set of weights for use therewith shall be scaled free
of charge. However, for extra weight, the charge shall be Five Pesos (P5.00)
Section 219. Implementing Agency. The City Treasurer shall strictly enforce the
provisions of the Regulation of Practices Relative to Weights and Measures, as provided in
Chapter II of the Consumer Act, Republic Act No. 7394.

Section 220. Sealing and Testing of Instruments of Weights and Measures. All
instruments for determining weights and measures in all consumer and consumer related
transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who
shall be the City Treasurer or his duly authorized representative upon payment of fees required
under this Article: Provided, that all instruments of weights and measures shall continuously be
inspected for compliance with the provision of this Article.
Section 221. Exemption.
a) All instruments of weights and measures used in government works or maintained for
public use by any instrumentality of the government shall be tested and sealed free of charge.
b) Instruments of weights and measures intended for sale by manufacturers, importers
and dealers are exempt from the fees imposed in this article.
Section 222. Time of Payment. The fees levied in this Article shall be paid to the City
Treasurer when the weights or measures are sealed, before their use and every year thereafter.
Section 223. Surcharge for Late Payment. Failure to pay the fee prescribed in this
Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent
(25%) of the prescribed of fees due.
Section 224. Place of Payment. The fee shall be paid in the City where the person using
the instrument of weight and measures is conducting business. A peddler or itinerant vendor
using one instrument of weight or measures shall pay the fee in the City where he resides.
Section 225. Accrual of Proceeds. The proceeds of the fees as well as surcharges,
interest, and fines collected in connection with this Article shall accrue to this City where it is
collected.
Section 226. Form and Duration of License for Use of Weights and Measures. The
official receipts for the fee charged for sealing of weights and measures shall serve as a license to
use the instrument/s for one year from the date of sealing, unless deterioration or damage which
render the weights and measures inaccurate occurs within the 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 upon demand by the City Treasurer or his authorized deputies.
Section 227. Secondary Standards Preserved by City Treasurer; Comparison Thereof
with the Fundamental Standard. The City Treasurer shall keep full sets of secondary standards
in his office for the use in the testing of weights and measures. The secondary standards shall be
compared with the fundamental standards in the National Institute of Science and Technology
(NIST) at least once a year. When found to be sufficiently accurate, the secondary standards
shall be distinguished by label, tag, or seal and shall be accompanied by a certificate showing the
amount of its variation from the fundamental standards. If the variation is of sufficient magnitude
to impair the utility of the instrument it shall be destroyed in the NIST.
Section 228. Destruction of Defective Instrument of Weights and Measures. Any
defective instrument of weights and measures shall be destroyed by the City Treasurer or any of
his authorized deputies in the presence of the City Auditor or his representative if its defect is
such that it cannot readily and securely be repaired.
Section 229. Inspectors of Weight and Measures. The City Treasurer or his authorized
representative shall inspect and test instruments or weights and measures. In case the inspection
and testing is conducted by the deputies of the City Treasurer, they shall report on the condition
of the instruments in the territory assigned to them. It shall be their duty to secure evidence of
infringements of the law or of fraud in the use of weights and measures or of neglect of duty on
the part of any office engaged in sealing weights and measures. Evidence so secured by them
shall be presented forthwith to the City Treasurer and to the proper prosecuting officer.

69
Section 230. Dealer’s Permit to Keep Unsealed Weights and Measures. Upon obtaining
written permission from the City Treasurer or his deputies, any dealer may keep unsealed
instruments of weights and measures in stock for sale until sold or used.
Section 231. Fraudulent Practices Relative to Weights &Measures. Any person other
than official sealer of weights and measures who places an official tag or seal upon any
instrument of weights and measures, or attaches it thereto; or who fraudulently imitates any
work, stamp, brand, tag, or other characteristic sign used to indicate that weights and measures
have been officially sealed; or who alters in any way the certificate or license issued by the sealer
as an acknowledgement that the weights and measures mentioned therein has been duly sealed or
who makes or knowingly sells or use any false or counterfeit stamp, 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 Article; or who alters the written or printed figures or letters on
any stamp, tag, certificate, or reusing the same in the payment of fees or charges imposed in this
Article; or who procures the commission of any such offense by another, shall for such offense
be fined not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos
(P1,000.00) or imprisonment for not less than one (1) month nor more than six (6) months, or
both at the discretion of the Court.
Section 232. Unlawful Possession or Use of Instrument Not Sealed Before Using and
Not Resealed Within Twelve Months. Any person making a practice of buying or selling goods
by weight or measures, or of furnishing services the value of which is estimated by weight or
measures, who has in his possession without permit any sealed scale, balance, weight or
measures; and any person who uses, in any purchase or sale or in estimating the value of any
service furnished by any instrument of weight or measure that has not been officially sealed, or if
previously sealed, the license therefore has expired and has not been renewed in due time, shall
be confiscated and recalibrated by authorized personnel of the City Treasurer’s Office; but if
such scale; balance, weight, or measures so used had been officially affixed thereto remains
intact and 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 rendered inaccurate but still to be
sufficiently accurate to warrant its being sealed with repairs or alteration, such instruments shall,
if presented for sealing promptly on demand of any authorized sealer or user of same shall be
subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the
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 instruments.
Section 233. Alternation or Fraudulent Use of Instrument of Weights and Measures.
Any person who, with fraudulent intent, alters any scale/balance, weights and measures after it is
officially sealed or who knowingly uses any false scale or balance, weight or measure whether
sealed or not shall be punished by a fine of not less than Two Hundred Pesos (P200.00) nor more
than One Thousand Pesos (P1,000.00) or by imprisonment for not less than One (1) month nor
more than six (6) months, or both such fine and imprisonment at the discretion of the Court.
Any person who fraudulently gives short weights or measures in the making of a sale, or
who fraudulently takes excessive weight or measures in the making of a purchase, or who,
assuming to determine truly the weight or measure, fraudulently misrepresents the weight or
measures thereof shall be punished by a fine of not less than Two Hundred (P200.00) Pesos nor
more than One Thousand (P1,000.00) Pesos or by imprisonment or not less than One (1) month
nor more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court.
Section 234. Authority to Compromise. Before a case is filed in Court for an offense
which does not involve fraud, the City Treasurer is hereby authorized to settle the offense upon
payment of a compromise penalty of not less than Two Hundred pesos (P200.00) nor more than
One Thousand Pesos (P1000.00).

ARTICLE S. BUILDING PERMIT, CONSTRUCTION PERMIT FEE AND OTHER


REGULATORY FEES
(General Provisions of the National Building Code of the Philippines (PD 1096)

Section 235. Declaration of Policy. It is hereby declared that the policy of the State to
safeguard life, health, property and public welfare consistent with the principles of sound
environmental management and control; and to this end, make it the purpose of the National

70
Building Code (NBC) to provide for all buildings and structures, a framework of minimum
standards and requirements to regulate and control their location, site, design, quality of
materials, construction, use, occupancy and maintenance.
Section 236. Scope and Application
a. The provisions of the NBC shall apply to the design, location, siting, construction,
alteration, repair, conversion, use, occupancy, maintenance, moving, demolition of,
and addition to public and private buildings and structures, except traditional
indigenous family dwellings as defined in the NBC, and those covered by Batas
Pambansa (BP) Bilang 220, otherwise known as the “Economic and Socialized
Housing Project”.
b. Building and/or structures constructed before the approval of the NBC shall not be
affected thereby except when alterations, additions, conversions or repairs are to be
made therein in which case, the NBC shall apply to portions to be altered, added,
converted or repaired.
c. Existing buildings and/or structures without appropriate building permit and/or
certificate of occupancy may be legalized and issued the necessary permits and/or
certificates, provided, they are made to conform with the rules and regulations of the
NBC, subject to the imposition of penalties, surcharges, fines and other appropriate
measures.
Section 237. Filing Fee, Processing Fee and Inspection Fees. There shall be fees to be
imposed on every application, certificate of occupancy and inspection conducted in the course of
the construction until occupancy, as follows:
Particulars Fees (PhP) DMF RMF (PhP)
(PhP)
Filing Fee 1% of estimated cost of building 5% of Fee 5% of Fee
but not more than 500.00
Processing Fee 200.00 5% of Fee 5% of Fee
Electrical Inspection 150.00 5% of Fee 5% of Fee
Mechanical Inspection 500.00 5% of Fee 5% of Fee
Electronics Inspection 500.00 5% of Fee 5% of Fee
Section 238. Building Permit Fees. Building Permit Fees and Other Charges shall be
based on the New Schedule of Fees of the NBC which covers the following:
a. Bases of Assessment
a. Character of occupancy or use of the building/structure
b. Cost of Construction
c. Floor Area
d. Height
b. Regardless of the type of construction of any building/structure for the purpose of
assessing the corresponding fees shall be based on Table II.G.1 of the NBC
c. Construction/Addition/Renovation/Alteration of buildings/structures under Group/s and
Divisions shall be based on the NBC.
d. Electrical Fees in residential, commercial, institutional and industrial structures shall be
based on the NBC.
e. Mechanical Fees shall be based on the NBC.
f. Plumbing Fess shall be based on the NBC.
g. Electronic Fess shall be based on the NBC.
h. Accessories of the Building/Structure Fess shall be based on the NBC.
i. Accessory Fees shall be based on the NBC.
j. Certificate of Use/Occupancy Fees shall be based on the NBC.
k. Annual Inspection Fees shall be based on the NBC.
Section 239. Excavation Fees other than foundation of buildings or basements.
Particulars Fees (PhP) DMF (PhP) RMF (PhP)
Excavation for the provision and/or 10.00/cu.m. 10% of Fee 10% of Fee.
installation of wirings, tubes and/or
cables

71
Section 240. Temporary Sign Permit Fees. For signs that need to be installed, erected
and/or anchored, sign fees shall be computed and based on the NBC. For temporary signs, i.e.
tarpaulins/streamers posters, which will only be hanged for a specific period of time up to a
maximum of 15 days and renewable every 15 days thereafter unless otherwise specified, the
following are the rate of fees:

Particulars Fees (PhP) DMF (PhP) RMF


(PhP)
A. Tarpaulin/Streamers
1. Up to 3 square meters 200.00 5% of Fee 5% of Fee
2. Every square meter or a fraction in 100.00 5% of Fee. 5% of Fee.
excess of 3 meters
B. Posters (per piece) 10.00 5% of Fee 5% of Fee

Section 241. Material Testing and Quality Control Laboratory Test Fees. There shall
be imposed Laboratory Test Fees and other regulatory fees collected based on the following
(Upon accreditation of the City Material Testing Laboratory):
Particulars Fees (PhP) DMF (PhP) RMF (PhP)
A. Field Density Test (FDT)
For every 500 square meter or a fraction thereof for 1,200.00/set 5% of Fee 5% of Fee
Item 201, Item 200, Item 105 & Item 104 - One set of
Test (3 holes per set)
B. Flexural Strength Test (Compression Test)
For every 75 cubic meter or a fraction thereof of 800.00/set 5% of Fee 5% of Fee
Concrete Mix placed each day - One set of test (3
samples per set)
C. Compression Test for Cylindrical Moulds or
Concrete Cylinder
For every 75 cubic meter or a fraction thereof of 800.00/set 5% of Fee 5% of Fee
Structural Concrete Mix placed each day – One set of
Test (3 samples per set)
D. Compression Test for Concrete Hollow Block
For every 5,000 pieces or fraction thereof of Concrete 400.00/set 5% of Fee 5% of Fee
Hollow block – One set of test

ARTICLE T. ZONING/LOCATIONAL CLEARANCE AND OTHER REGULATORY


FEES ON REAL ESTATE DEVELOPMENT

Section 242. Imposition of Fees. There shall be collected a Zoning/Locational Clearance


Fee and other regulatory fees as follows:

I. Zoning/Locational Clearance
Particulars (Based on Project Cost) Fees (PhP) ESPF (PhP) SSF (PhP)
A. Single residential structure attached or
detached
1. PhP 100,000.00 and below 200.00 5% of Fee 5% of Fee
2. Over PhP 100,000.00 400.00 5% of Fee 5% of Fee
3. Over PhP 200,000.00 500.00 + 1/10 of 1% of cost 5% of Fee 5% of Fee
in excess of 200,000.00
B. Apartments/Townhouses
1. PhP 500,000.00 and below 1,000.00 5% of Fee 5% of Fee
2. Over PhP 500,000.00 to 1,500.00 5% of Fee 5% of Fee
PhP 2,000,000.00
3. Over PhP 2,000,000.00 2,500.00 + 1/10 of 1% in 5% of Fee 5% of Fee
excess of 2,000,000.00
regardless of the number of
doors
C. Dormitories
1. PhP 2,000,000.00 and below 2,500.00 5% of Fee 5% of Fee

72
2. Over PhP 2,000,000.00 2,500.00 + 1/10 of 1% in 5% of Fee 5% of Fee
excess of 2,000,000.00
regardless of the number of
rooms
D. Institutional
1. Below PhP 2,000,000.00 2,000.00 5% of Fee 5% of Fee
2. Over PhP 2,000,000.00 2,500.00 + 1/10 of 1% in 5% of Fee 5% of Fee
excess of 2,000,000.00
E. Commercial, Industrial and Agro-
Industrial
1. Below PhP 100,000.00 1,000.00 5% of Fee 5% of Fee
2. Over PhP 100,000.00 – PhP 500,000.00 1,500.00 5% of Fee 5% of Fee
3. Over PhP 500,000.00 – PhP 1,000,000.00 2,000.00 5% of Fee 5% of Fee
4. Over PhP 1,000,000,00 – 3,000.00 5% of Fee 5% of Fee
PhP 2,000,000.00
5. Over PhP 2,000,000.00 5,000.00 + 1/10 of 1% in
excess of 2,000,000.00
F. Special Use/Special Projects (Gasoline
Stations, Cell Sites, Slaughterhouse, Treatment
Plant, Etc.)
1. Below PhP 2,000,000.00 5,000.00 5% of Fee 5% of Fee
2. Over PhP 2,000,000.00 1,000.00 + 1/10 of 1% in 5% of Fee 5% of Fee
excess of 2,000,000.00
G. Alteration/Expansion (Affected Area Same as Original 5% of Fee 5% of Fee
Only) Application
II. Subdivisions and Condominium Projects/Activities (Under PD 957)
Particulars Fees( in PhP) RMF DMF(PhP)
(PhP)
A. Approval of Subdivision Plan (Including Townhouses)
1. Preliminary Approval and Locational 250.00 per ha. or a fraction 5% of Fee 5% of Fee
Clearance (PALC) Preliminary Subdivision thereof
Development Plan
a. Inspection Fee 1,000.00 per ha. regardless of 5% of Fee 5% of Fee
density
2. Final Approval & Development Permit
a. Additional Fee on Floor Area of houses 2,000.00 per ha. regardless of 5% of Fee 5% of Fee
and building sold with lot density 2.00 per square meter
b. Inspection Fee (not applicable for projects 1,000.00 per ha. regardless of 5% of Fee 5% of Fee
already inspected for PALC application) density
3. Alteration of Plans (Affected Areas Only) Same as Approval & 5% of Fee 5% of Fee
Development Permit
4. Certificate of Registration Processing Fee 2,000.00 5% of Fee 5% of Fee
5. License to Sell (per saleable lot) 150.00 5% of Fee 5% of Fee
a. Additional Fee on Floor Area of houses 2.00 per square meter 5% of Fee 5% of Fee
and building sold with lot
b. Inspection Fee 1,000.00 per ha. regardless of 5% of Fee 5% of Fee
density
6. Certificate of Completion
a. Certificate Fee 150.00 5% of Fee 5% of Fee
b. Processing Fee 2,000.00 per ha. regardless of 5% of Fee 5% of Fee
density
7. Extension of Time to Develop 350.00 5% of Fee 5% of Fee
a. Inspection Fee (affected/unfinished area 1,000.00 per ha. regardless of 5% of Fee 5% of Fee
only) density
B. Approval of Condominium Projects
Final Approval & Development Permit
1. Processing Fee
a. Land Area 5.00 per square meter 5% of Fee 5% of Fee
b. Number of Floors 200.00 per floor 5% of Fee 5% of Fee
c. Building Areas 4.00 per square meter 5% of Fee 5% of Fee
d. Inspection Fee 12.00 per square meter of 5% of Fee 5% of Fee
GFA

73
2. Alteration of Plans (Affected Areas Only) Based on the Final Approval of 5% of Fee 5% of Fee
Development Permit
3. Conversion (Affected Areas Only) Based on the Final Approval of 5% of Fee 5% of Fee
Development Permit
4. Certificate of Registration
a. Processing Fee 2,000.00 5% of Fee 5% of Fee
5. License to Sell
a. Residential (saleable areas) 12.00 per square meter 5% of Fee 5% of Fee
b. Commercial/Office (saleable areas) 25.00 per square meter 5% of Fee 5% of Fee
6. Extension of Time to Develop
a. Processing Fee 350.00 5% of Fee 5% of Fee
b. Inspection Fee (affected/unfinished 12.00 per square meter of 5% of Fee 5% of Fee
areas only) GFA
7. Certificate of Completion
a. Certificate Fee 150.00 5% of Fee 5% of Fee
b. Processing Fee 10.00 per square meter of 5% of Fee 5% of Fee
GFA
III. Projects under Batas Pambansa Bilang 220 (BP 220)
Particulars Fees (PhP) RMF (PhP) DMF (PhP)
A. Subdivisions
1. Preliminary Approval and Locational
Clearance
a. Socialized Housing 75.00 per hectare 5% of Fee 5% of Fee
b. Economic Housing 150.00 per hectare 5% of Fee 5% of Fee
c. Inspection Fee
1. Socialized Housing 200.00 per hectare 5% of Fee 5% of Fee
2. Economic Housing 500.00 per hectare 5% of Fee 5% of Fee
2. Final Approval and Development Permit
a. Processing Fee
1. Socialized Housing 500.00 per hectare 5% of Fee 5% of Fee
2. Economic Housing 1,000.00 per hectare 5% of Fee 5% of Fee
b. Inspection Fee
1. Socialized Housing 200.00 per hectare 5% of Fee 5% of Fee
2. Economic Housing 500.00 per hectare 5% of Fee 5% of Fee
(Projects already inspected for PALC
application may not be charged with Inspection
Fee)
3. Alteration of Plans (Affected Areas Only) Same as Final Approval and 5% of Fee 5% of Fee
Dev’t. Permit
4. Building Permit (Floor area of housing 5.00 per square meter 5% of Fee 5% of Fee
unit)
5. Certificate of Registration
a. Application Fee
1. Socialized Housing 350.00 5% of Fee 5% of Fee
2. Economic Housing 500.00 5% of Fee 5% of Fee
6. License to Sell (per saleable lot)
a. Socialized Housing 20.00 per lot 5% of Fee 5% of Fee
b. Economic Housing 50.00 per lot 5% of Fee 5% of Fee
c. Additional Fee on Floor Area of houses / 2.00 per square meter 5% of Fee 5% of Fee
building Sold with lot
7. Extension of Time to Develop
a. Filing Fee
1. Socialized Housing 350.00 5% of Fee 5% of Fee
2. Economic Housing 350.00 5% of Fee 5% of Fee
b. Inspection Fee
1. Socialized Housing 200.00 per hectare 5% of Fee 5% of Fee
2. Economic Housing 500.00 per hectare 5% of Fee 5% of Fee
8. Certificate of Completion
a. Certificate Fee
1. Socialized Housing 150.00 5% of Fee 5% of Fee
2. Economic Housing 150.00 5% of Fee 5% of Fee

74
b. Processing Fee
1. Socialized Housing 200.00 5% of Fee 5% of Fee
2. Economic Housing 500.00 5% of Fee 5% of Fee
9. Certificate of Occupancy 2.00 per square meter of the 5% of Fee 5% of Fee
floor area of the housing unit
a. Inspection Fee (saleable area of the
housing unit)
1. Socialized Housing 5.00 per square meter 5% of Fee 5% of Fee
2. Economic Housing 5.00 per square meter 5% of Fee 5% of Fee
B. Condominiums
1. Preliminary Approval and Locational 500.00 5% of Fee 5% of Fee
Clearance
2. Final Approval and Development Permit
a. Total Land Area 5.00 per square meter 5% of Fee 5% of Fee
b. Number of Floors 100.00 per floor 5% of Fee 5% of Fee
c. Building Area 2.00 per square m. of 5% of Fee 5% of Fee
GFA
d. Inspection Fee 2.00 per square m. of 5% of Fee 5% of Fee
GFA
3. Alteration of Plans (Affected Areas Only) Same as Final Approval 5% of Fee 5% of Fee
and Dev’t. Permit
4. Certificate of Registration 500.00 5% of Fee 5% of Fee
5. License to Sell 5.00 per square meter 5% of Fee 5% of Fee
6. Extension of Time to Develop 350.00 5% of Fee 5% of Fee
a. Inspection Fee (FAX2.00X2% of remaining 2.00 per sq. m. of 5% of Fee 5% of Fee
Dev’t. Cost) saleable area
7. Certificate of Completion
a. Certificate Fee 150.00 5% of Fee 5% of Fee
b. Processing Fee 3.00 per square of GFA 5% of Fee 5% of Fee
IV. Approval of Industrial/Commercial Subdivisions
Particulars Fees (PhP) RMF (PhP) DMF
(PhP)
1. Preliminary Approval and Locational Clearance 300.00 per hectare 5% of Fee 5% of Fee
a. Inspection Fee 1,000.00 per ha. 5% of Fee 5% of Fee
regardless of location
2. Final Approval and Development Permit 5,000.00 per ha. 5% of Fee 5% of Fee
regardless of location

a. Inspection Fee (Projects already inspected for 1,000.00 per ha. 5% of Fee 5% of Fee
PALC application may not be charged Inspection regardless of location
Fee)
3. Alteration of Plans (Affected Areas Only) Same as Final Approval 5% of Fee 5% of Fee
and Dev’t. Permit
4. Certificate of Registration 2,000.00 5% of Fee 5% of Fee
5. License to Sell 2.00 per sq. m. of the 5% of Fee 5% of Fee
land area
a. Inspection Fee 1,000.00 per ha. 5% of Fee 5% of Fee
regardless of location
6. Extension of time to develop
a. Inspection Fee (affected/unfinished areas only) 1,000.00 per hectare 5% of Fee 5% of Fee
7. Certificate of Completion
a. Industrial 350.00 per hectare 5% of Fee 5% of Fee
regardless of location 2
b. Commercial 500.00 per hectare 5% of Fee 5% of Fee
regardless of location
V. Approval of Farmlot Subdivision
Particulars Fees (PhP) RMF (PhP) DMF
(PhP)
1. Preliminary Approval and Locational Clearance 200.00 per hectare 5% of Fee 5% of Fee
a. Inspection Fee (Projects already inspected for
PALC application may not be charged Insp. Fee) 500.00 per hectare 5% of Fee 5% of Fee

75
2. Final Approval and Development Permit 1,000.00 per hectare 5% of Fee 5% of Fee
a. Inspection Fee (Projects already inspected for
PALC application may not be charged Insp. Fee) 500.00 per hectare 5% of Fee 5% of Fee
3. Alteration of Plans (Affected Areas Only) Same as Final Approval 5% of Fee 5% of Fee
and Dev’t. Permit
4. Certificate of Registration 2,000.00 5% of Fee 5% of Fee
5. License to Sell 500.00 per lot 5% of Fee 5% of Fee
a. Inspection Fee (Projects already inspected for
PALC application may not be charged Insp. Fee) 1,000.00 per lot 5% of Fee 5% of Fee
6. Extension of time to develop 350.00 5% of Fee 5% of Fee
a. Inspection Fee (affected/unfinished areas only) 1,000.00 per hectare 5% of Fee 5% of Fee
7. Certificate of Completion
a. Certificate Fee 150.00 5% of Fee 5% of Fee
b. Processing Fee 1,000.00 per hectare 5% of Fee 5% of Fee
VI. Approval of Memorial Park/Cemetery Project
Particulars Fees (PhP) RMF (PhP) DMF (PhP)

1. Preliminary Approval and Locational Clearance


a. Memorial Projects 500.00 per hectare 5% of Fee 5% of Fee
b. Cemeteries 200.00 per hectare 5% of Fee 5% of Fee
c. Inspection Fee
1. Memorial Projects 1,000.00 per hectare 5% of Fee 5% of Fee
2. Cemeteries 500.00 per hectare 5% of Fee 5% of Fee
2. Final Approval and Development Permit
a. Memorial Projects 2.00 per square 5% of Fee 5% of Fee
meter
b. Cemeteries 1.00 per square 5% of Fee 5% of Fee
meter
3. Inspection Fee
a. Memorial Projects 500.00 per hectare 5% of Fee 5% of Fee
b. Cemeteries 100.00 per hectare 5% of Fee 5% of Fee
c. Inspection Fee (Projects already inspected for
PALC application may not be charged Insp. Fee)
1. Memorial Projects 1,000.00 per hectare 5% of Fee 5% of Fee
2. Cemeteries 500.00 per hectare 5% of Fee 5% of Fee
4. Alteration Fee Same as Approval of 5% of Fee 5% of Fee
Dev’t. Permit
5. Certificate of Registration 2,000.00 5% of Fee 5% of Fee
6. License to Sell
a. Memorial Projects 50.00 per 2.5 square 5% of Fee 5% of Fee
meters
1. Apartment Type 20.00 per unit 5% of Fee 5% of Fee
b. Cemeteries 20.00 per tomb 5% of Fee 5% of Fee
c. Inspection Fee
1. Memorial Projects 1,000.00 per hectare 5% of Fee 5% of Fee
2. Cemeteries 500.00 per hectare 5% of Fee 5% of Fee
7. Extension to Time to Develop
a. Inspection Fee (affected/unfinished areas only)
1. Memorial Projects 1,000.00 per hectare 5% of Fee 5% of Fee
2. Cemeteries 500.00 per hectare 5% of Fee 5% of Fee
8. Certificate of Completion
a. Certificate Fee 150.00 5% of Fee 5% of Fee
b. Processing Fee
1. Memorial Projects 1,000.00 per hectare 5% of Fee 5% of Fee
2. Cemeteries 500.00 per hectare 5% of Fee 5% of Fee
VII. Other Transactions/Certifications
Particulars Fees (PhP) RMF (PhP) DMF (PhP)

A. Application requests for;


1. Advertisement Approval 600.00 per application 5% of Fee 5% of Fee
2. Cancellation/Reduction of Performance Bond 2,400.00 per 5% of Fee 5% of Fee

76
cancellation and/or
reduction
3. Lifting of Suspension of License to Sell 2,400.00 per lifting of 5% of Fee 5% of Fee
suspension
4. Extension of time to complete development 350.00 per extension 5% of Fee 5% of Fee
5. Exemption from Cease and Desist Order 180.00 per exemption 5% of Fee 5% of Fee
6. Lifting of Cease and Desist Order 2,400.00 per lifting 5% of Fee 5% of Fee
7. Clearance to Mortgage 1,200.00 per lifting 5% of Fee 5% of Fee
8. Change of Name/Ownership 1,200.00 per changing 5% of Fee 5% of Fee
9. Voluntary Cancellation of CR/LS 1,200.00 per 5% of Fee 5% of Fee
cancellation
10. Revalidation/Renewal of Permit 1,200% of Original Fee 5% of Fee 5% of Fee
(Condominium)
B. Other Certifications
1. Zoning Certifications 600.00 per hectare 5% of Fee 5% of Fee
2. Certification of City Planning/Zoning 180.00 per unit 5% of Fee 5% of Fee
Ordinance Approval
3. Certification of New Rights/Sales 180.00 per unit 5% of Fee 5% of Fee
4. Certification of Locational Viability 250.00 per hectare 5% of Fee 5% of Fee
5. Certificate of Registration and License to Sell 180.00 per certificate 5% of Fee 5% of Fee
6. Others, to include
a. Availability of Records, Public Request of 240.00 5% of Fee 5% of Fee
Copies or Research Work
b. Certificate of “No Records on File” 240.00 per certificate 5% of Fee 5% of Fee
c. Certificate of with or without CR/LS 240.00 per certificate 5% of Fee 5% of Fee
d. Certified True Copy or Photocopy of 20.00 per page 5% of Fee 5% of Fee
Document
C. Registration of Dealers, Brokers, Salesmen
1. Dealer/Broker 500.00 per 5% of Fee 5% of Fee
dealer/broker
2. Salesman 200.00 per salesman 5% of Fee 5% of Fee
D. Plans and Programs Section
1. Road Network Maps
a. 8” x 11” 15.00 per page 5% of Fee 5% of Fee
b. 11” x 17” 30.00 per page 5% of Fee 5% of Fee
c. 28” x 39” 100.00 per page 5% of Fee 5% of Fee
2. Zoning Maps
a. 8” x 14” 30.00 per page 5% of Fee 5% of Fee
b. 11” x 17” 75.00 per page 5% of Fee 5% of Fee
c. 28” x 39” 150.00 per page 5% of Fee 5% of Fee
3. Barangay Maps
a. 8” x 14” 15.00 per page 5% of Fee 5% of Fee
b. 11” x 17” 30.00 per page 5% of Fee 5% of Fee
c. 28” x 39” 75.00 per page 5% of Fee 5% of Fee
4. Base Maps
a. 8” x 11” 50.00 per page 5% of Fee 5% of Fee
b. 11” x 17” 75.00 per page 5% of Fee 5% of Fee
c. 28” x 39” 150.00 per page 5% of Fee 5% of Fee
E. Zoning Fees on Business
1. Zoning Application Fee a. New Business 200.00 5% of Fee 5% of Fee
b. Renewal 100.00 5% of Fee 5% of Fee
2. Zoning Inspection Fee a. New Business 200.00 5% of Fee 5% of Fee
b. Renewal 100.00 5% of Fee 5% of Fee
F. Photocopies of Documents
1. Annual Investment Plan (AIP) 5.00 per page 5% of Fee 5% of Fee
2. Executive-Legislative Agenda (ELA) 5.00 per page 5% of Fee 5% of Fee
3. Comprehensive Land Use Plan (CLUP) 5.00 per page 5% of Fee 5% of Fee
4. Comprehensive Development Plan (CDP) 5.00 per page 5% of Fee 5% of Fee
5. Socio-Economic Profile (SEP) 5.00 per page 5% of Fee 5% of Fee
6. Other CPDO Documents 5.00 per page 5% of Fee 5% of Fee
Section 243. Time and Manner of Payment. The fees imposed herein shall be paid to the
City Treasurer upon application for the corresponding clearance, permit or documents.

77
Subject to existing laws, the proceeds from the collection of fess and other charges for
the processing and approval of subdivisions plans for residential, commercial or industrial
purposes and other development purposes shall accrue entirely to this City.
Provided, that where approval of national agency or office is required, said approval shall
not be withheld for more than thirty (30) days from receipt of the application. Failure to act on
the application within the period stated above shall be deemed as approval thereof. (Sec. 458,
par. 2-x. RA 7160).
Provided, further that the impositions of charges and other fees for the processing and
approval of application for condominium projects and the issuance of development permit
required for the issuance of a building permit for condominium projects shall still be under the
authority of the Housing and Land Use Regulatory Board (HLURB) as per DILG MC-No. 98-93.
Section 244. Creation of Local Housing and Land-Use Regulatory Committee. There is
hereby created a Local Housing and Land-Use Regulatory Committee to be composed of the
following: City Engineer, as Chairman; City Planning and Development Coordinator as Vice-
Chairman; and the City Assessor, City Treasurer, City Budget Officer and one Sangguniang
Panlungsod Member, as members of the Committee. The Committee shall assist and advice the
City Mayor and the Sangguniang Panlungsod on matters pertaining to the devolved functions of
the HLURB. The committee shall also formulate the necessary rules and regulations for the
proper implementation of this Article which shall be in force and effect until revoked or
modified by the City Mayor or the Sangguniang Panlungsod.
Section 245. Administrative Provisions.
a. No person, natural or juridical, shall engage in the business of real estate development
in this City without first securing the necessary clearance or permit therefore from
the City Mayor and other duly authorized national and local agencies. No persons
shall engaged in real estate development business, and the like in this City without
first securing a permit and/or the corresponding clearance or documents therefore
from the duly authorized national and local officials concerned.
b. All applications for clearance or permit required under this Article shall be submitted
to the duly designated Housing and Land Use Enforcement Officer for processing
and appropriate action.
c. The duly designated Enforcement Officer shall inspect the site for development to
verify plan specifications and see to it if such development projects conforms with
national laws, ordinances or rules and regulations on housing and land uses.
Section 246. Applicability Clause. All other matters, not herein specified related to real
estate development or the operation of subdivisions, and the like shall be governed by the
provisions of Presidential Decree No. 933; Executive Order No. 648, series of 1981 as amended
by executives Order No. 90, series of 1986; Presidential Decree No. 957; Batas Pambansa Blg.
220; Republic Act. No. 7972; Executive Order No. 71, series of 1993; and other related laws,
rules and regulations.

ARTICLE U. MOTORIZED TRICYCLE OPERATOR’S PERMIT (MTOP) AND


OTHER REGULATORY FEES

Section 247. Imposition of Fees. There shall be collected the following fees for the
operation of a “tricycle-for-hire business”.
Particulars New Amount of Old Amount of
Fee (PhP) Fee (PhP)
Application Fee 100.00/unit 100.00/unit
Annual Motorized Tricycle Operator’s 600.00/unit 400.00/unit
Permit (MTOP) Fee
Occupational Permit 100.00/unit 100.00/unit
Sticker 30.00/unit 30.00/unit
Road Maintenance Fee (RMF) 50.00/unit None
Environmental Management Fee (EMF) 120.00/unit None

Section 248. Time and Manner of Payment. The fee imposed herein shall be due on the
first day of January and payable to the City Treasurer within the first twenty (20) days of January

78
of every year. For motorized tricycle acquired after the first twenty (20) days of January, the
registration fee shall be paid without penalty within the first twenty (20) days following its
acquisition.
Section 249. Rules and Regulations.
a. Only Filipino Citizens and partnerships or corporations with sixty percent (60%)
Filipino equity shall be granted the MTOP. No MTOP shall be granted by the City unless
the applicant is in possession of units with valid registration papers from the Land
Transportation Office (LTO).
b. The grantee of the MTOP shall carry a common carrier’s insurance sufficient to
answer for any liability it may incur to passengers and third parties in case of
accidents;
c. Operators of tricycle-for-hire shall only employ drivers duly licensed by the Land
Transportation Office (LTO).
d. Operators who intend to stop service completely, or suspend service for more than one
(1) month shall report in writing such termination or suspension to the Office of City
Treasurer;
e. Tricycle Operators or their authorized drivers are allowed to operate on national
highways provided they traverse on the outermost lane intended for slow-moving
vehicles,
f. Each tricycle unit shall bear the assigned control number, aside from the motorcycle
plate number;
g. The official fare shall be prescribed by the Sangguniang Panlungsod;
h. All drivers of tricycle–for– hire are required to wear rubber shoes, polo shirt and long
pants as well as other requirements as may hereafter be imposed by the Sangguniang
Panlungsod; Tricycle-for-hire operating within the poblacion shall have a maximum of
seven-passengers including the driver;
j. Operators of tricycle-for-hire are required to post in conspicuous but appropriate part of
the tricycle the schedule of fares, their Mayor’s Permit and Occupational Permit ID of
the driver;
k. It shall be unlawful for the motorized tricycle for hire (MCH) to operate in the
territorial jurisdiction of this City without first securing the MTOP and paying the
prescribed fees to the Office of the City Treasurer.
l. Transfer of operation to another zone shall require a new application and subject to
existing rules and regulations.
m. The MTOP shall be valid only for the period stated therein and may be renewed upon
its expiration subject, however, to existing rules and regulations on that matter.
n. There should only be one terminal for every zone unless otherwise authorized by the
proper authorities.
o. The Office of the City Mayor, thru the Office of the City Treasurer, shall issue
additional rules and regulations for the proper implementation of this Article
particularly in assigning tricycle body numbers and color coding including, but not
limited to, the following;
1. City of Tacurong written symmetrically;
2. The assigned number;
3. The schedule of the fare or fare rate;
4. The sign “For Hire” if ready to transport passengers; for the sign “On Call” if
it has been contracted to get particular passenger or passengers;
5. The sign “Special” if not soliciting passengers;
6. The name of the franchise holder if it is for public use or the name of the
owner if it is for private use, or the name of the establishment if it is for
commercial use. Other marking/signs maybe allowed except those which are
prohibited by pertinent law or in case of advertisements, subject to the
provisions of this Code and other laws.
7. The zone numbers and its route, if any.
p. All drivers of Motorized Tricycles are required to secure a Medical Certificate from
the City Health Officer or his authorized representative every renewal period.

79
q. Tricycles from neighboring municipalities maybe allowed to operate in the City up to
their designated terminal/s only after complying with the requirements of this Code. The
following rules shall be followed;
1. They should not ply the routes other than their assigned routes from their areas
to their designated terminals and vice-versa. Violators of this section shall result to
automatic cancellation of the permit.
2. They are only allowed to conduct their passengers (students and office
personnel) to their respective schools and or offices during school and office hours (Up to
8:00 in the morning, and 4:00 pm to 6:00 pm).
r. Each tricycle should have a cover in case of bad weather
s. Each tricycle should have a garbage receptacle with its control number printed at the
front.
Section 250. Zones. The different tricycle zones shall be determined in a separate
ordinance to be enacted for that purpose.
Section 251. Reservation. Nothing in this Article shall be construed to diminish the
authority of the Sangguniang Panlungsod to issue, amend, revise, suspend, or cancel MTOP and
prescribe the appropriate terms and conditions therefore, determine, fix, prescribe or periodically
adjust fares or rates for the service provided in a zone of service, in conducting public hearings;
prescribed and regulate zones of service in coordination with the barangay; fix, impose and
collect, and periodically review and adjust but not oftener than once every three (3) years,
reasonable fees and other related charges in the regulations of Tricycle-for-hire; and establish
and prescribe the conditions and qualifications of service.

CHAPTER IV – SERVICE FEES

ARTICLE A. DOCUMENTARY FEES, SECRETARY’S FEES, SERVICE FEES AND


OTHER REGULATORY FEES FOR SERVICES RENDERED BY OFFICES OF THE
CITY OF TACURONG

Section 252. Imposition of Fees. There shall be collected the following fees from every
person requesting for copies of official records and documents from any office of this City:
I. OFFICE OF THE CITY MAYOR
Particulars Fees (PhP) ESPF (PhP)
A. Community Affairs, Tourism, Information Section
1. Community Affairs
a. Certified True Copy 50.00 5% of Fee
b. Mayor’s Clearance
1. For Securing a Driver’s License 100.00 5% of Fee
2. For Entering Military/Police Services 100.00 5% of Fee
3. For Local Employment Purposes 100.00 5% of Fee
4. For Employment Abroad 100.00 5% of Fee
5. For Travel Abroad (Tourist, etc.) 200.00 5% of Fee
6. For Securing Passport/Visa 200.00 5% of Fee
7. For Securing Firearms License (New/Renewal) 500.00 5% of Fee
8. For Good Moral Character 100.00 5% of Fee
9. For Residency 100.00 5% of Fee
10. For Transfer of Resident Aliens 500.00 5% of Fee
11. For Opening of Bank Account 200.00 5% of Fee
12. For other purposes not stated above 100.00 5% of Fee
c. Certifications
1. For Application for Land Titles 50.00 5% of Fee
2. For Scholarships, Educational Benefits of 50.00 5% of Fee
Barangay Officials and CVOs
3. Other Certifications 50.00 5% of Fee
d. Special Mayor’s Permit (unspecified activities)
1. For Travel/Transport of Tricycles/Animals 100.00 5% of Fee
2. Others, unless specified 100.00 5% of Fee
e. Others
1. Referrals 50.00 5% of Fee

80
2. Recommendations 50.00 5% of Fee
2. Tourism
a. Certificate of Accreditation 100.00 5% of Fee
b. Request for Audio/Video/Tape Copy, Photos
(per copy)
1. Excluding DVD/Tape 50.00 5% of Fee
2. Including DVD/Tape 100.00 5% of Fee
3. Photos 20.00 5% of Fee
4. Others 20.00 5% of Fee
c. Rentals
1. Costume (per set/day) 100.00 5% of Fee
2. Musical Instruments (per instrument/day) 200.00 5% of Fee
3. Tent – White (per day) 300.00 5% of Fee
4. Tent – Blue (per day) 200.00 5% of Fee
5. Others 100.00 5% of Fee
3. Public Employment Service Office (PESO)
1. Referral Fee (per unit) 25.00 5% of Fee
2. Special Recruitment Authority (per day)
a. Overseas (not more than 15 days) 500.00 5% of Fee
b. Local (not more than 15 days) 300.00 5% of Fee
3. Others (per unit) 50.00 5% of Fee
4. PLEB
1. Filing Fee for Complaint Filed with PLEB 500.00 5% of Fee
2. Filing Fee for Complaint Filed with PLEB (Indigent) Free -
3. PLEB Clearance 200.00 5% of Fee
B. License Inspection Services Section
a. Certified True Copy 100.00 5% of Fee
b. Certification Fee 100.00 5% of Fee
c. Change Address 100.00 5% of Fee
d. Change of Trade/Business Name 100.00 5% of Fee
e. Request for Documents 100.00 5% of Fee
II. OFFICE OF THE ACCOUNTING AND INTERNAL AUDIT SERVICES
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy
1. For LGU Officials and Employees 25.00 5% of Fee
2. For Private Individuals / Groups / Companies 50.00 5% of Fee
B. Certification
1. For LGU Officials and Employees 25.00 5% of Fee
2. For Private Individuals / Groups / Companies 50.00 5% of Fee
C. Other Documents 50.00 5% of Fee
III. OFFICE OF THE AGRICULTURAL SERVICES
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 50.00 5% of Fee
B. Certification
1. Cutting of Fruit Trees & other Permanent Crops 100.00 5% of Fee
2. Existing Land Use 100.00 5% of Fee
3. Land Use Conversion 500.00 5% of Fee
4. Securing NFA Passbook 200.00 5% of Fee
C. Shipping Permit of Fish 1.00/kg. 10.00/shipment
IV. OFFICE FOR THE DEVELOPMENT OF COOPERATIVES
Particulars Fees (PhP) ESPF (PhP)
A. Certification of Pre Membership Education Seminar 100.00 5% of Fee
(PMES) 100.00 5% of Fee
B. Other Certifications 100.00 5% of Fee
C. Registration Document Pro-forma 1,000.00 5% of Fee
D. Preparation of Registration Papers 50.00 5% of Fee
E. Endorsements
V. OFFICE OF THE CITY ENGINEER
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy
1. Building Permit 50.00 5% of Fee

81
2. Certificate of Occupancy/Use 50.00 5% of Fee
3. Certificate of Operation 50.00 5% of Fee
4. Electrical Permit/Certificate 50.00 5% of Fee
5. Certificate of Damage 100.00 5% of Fee
6. Other Certifications 50.00 5% of Fee
B. Clearances 100.00 5% of Fee
C. Others 50.00 5% of Fee
VI. OFFICE OF THE CITY ENVIRONMENT AND NATURAL RESOURCES OFFICER
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 100.00 5% of Fee
B. Environment Certification 100.00 5% of Fee
C. Posting of Quarry Application 200.00 5% of Fee
D. Interposing No Objection to Quarry Application 500.00 5% of Fee
E. Permit to Dump (Residual Waste) 200.00/trip 5% of Fee
F. Other Documents 100.00 5% of Fee
VII. OFFICE OF THE GENERAL SERVICES
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 50.00 5% of Fee
B. Certifications 50.00 5% of Fee
C. Clearances 50.00 5% of Fee
D. Posting Fee 50.00 5% of Fee
E. Other Documents 50.00 5% of Fee
VIII. OFFICE OF THE CITY HUMAN RESOURCE MANAGEMENT OFFICE
Particulars Fees (PhP) ESPF (PhP)
A. Service Record 25.00 5% of Fee
B. Certificate of Employment 20.00 5% of Fee
C. Certificate of Leave Credits 20.00 5% of Fee
D. Certified True Copy/Authentication 20.00 5% of Fee
IX. OFFICE OF THE CITY LEGAL OFFICER
Particulars New Fees (PhP) ESPF (PhP)
A. Certified True Copy 50.00 5% of Fee
B. Certifications 50.00 5% of Fee
C. Clearances 100.00 5% of Fee
D. Legal Documents 100.00 5% of Fee
E. Other Documents 50.00 5% of Fee
X. OFFICE OF THE CITY SOCIAL WELFARE AND DEVELOPMENT
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 50.00 5% of Fee
B. Certification
1. Minors Traveling Locally 50.00 5% of Fee
2. Senior Citizen Membership 25.00 5% of Fee
3. Senior Citizen ( Lost ID) 50.00 5% of Fee
4. Solo Parent (Lost ID) 50.00 5% of Fee
5. Eligibility for Loan Application (SSS/GSIS) 50.00 5% of Fee
6. SEA-K (Self Employment Assistance Kaunlaran)- 50.00 5% of Fee
Tindahan Natin Application
7. Pre-Marriage Counseling 50.00 5% of Fee
C. Other Documents 50.00 5% of Fee
XI. OFFICE OF THE CITY TREASURER
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 50.00 5% of Fee
B. Certifications 50.00 5% of Fee
C. Clearances 50.00 5% of Fee
D. Retirement of Business 100.00 5% of Fee
E. Other Documents 50.00 5% of Fee
XII. OFFICE OF THE CITY VICE-MAYOR & LEGISLATIVE & SUPPORT STAFF
Particulars Fees (PhP) ESPF (PhP)
A. Certified True/Photocopy Copy 50.00 5% of Fee
B. Certifications 50.00 5% of Fee
C. Clearances 50.00 5% of Fee
D. Other Documents 50.00 5% of Fee

82
Section 253. Exemption. The Fees imposed in this Article shall not be collected
for copies furnished to any government office or instrumentality for official business except for
copies required by the Court at the request of litigants, in which case charges shall be made in
accordance with the above schedule.
Section 254. Time of Payment. The fees shall be paid to the City Treasurer upon request
of the applicant, or before the issuance of a copy of any city record or document is made by the
City Official concerned.

ARTICLE B. CIVIL REGISTRY AND OTHER REGULATORY FEES

Section 255. Imposition of Fees. There shall be collected civil registry and other fees for
services rendered by the City Civil Registry Office as follows:
Particulars Fees (PhP) ESPF (PhP)
A. BIRTH RELATED FEES
1. Service Fee for Birth Certificate
a. Registered within the Reglamentary Period
1. Service Fee 50.00 5% of Fee
2. Posting Fee 20.00 5% of Fee
b. Registered after more than one month to one year
1. Service Fee 100.00 5% of Fee
2. Posting Fee 50.00 5% of Fee
c. Registered after more than one year
1. Service Fee 200.00 5% of Fee
2. Posting Fee 100.00 5% of Fee
2. Batch Request System (BREQS) Fee 200.00 5% of Fee
3. Electronic Endorsement Fee 300.00 5% of Fee
4. Other Endorsement Fee 200.00 5% of Fee
5. Certified True Copy of Birth Certificate
a. For Local Use 100.00 5% of Fee
b. For Use Abroad 200.00 5% of Fee
6. Certification of No Records Available 50.00 5% of Fee
7. Additional Fee/Charge for Out-of-Town Services 200.00 5% of Fee
B. MARRIAGE RELATED FEES
1. Application Fee
Application for Marriage License
a. Application Fee
1. Foreigner 1,000.00 5% of Fee
2. Non Resident (One Party) 500.00 5% of Fee
3. Resident 300.00 5% of Fee
b. Posting Fee 50.00 5% of Fee
2. Marriage Certificate/License
a. Marriage License Fee 2.00 5% of Fee
b. Service Fee 200.00 5% of Fee
3. Solemnization Fee
1. Both are Filipinos 500.00 5% of Fee
2. One Party is a Foreigner 1,000.00 5% of Fee
4. Batch Request System (BREQS) Fee 200.00 5% of Fee
5. Electronic Endorsement Fee 300.00 5% of Fee
6. Other Endorsement Fee 200.00 5% of Fee
7. Certified True Copy of Marriage License
a. For Local Use 100.00 5% of Fee
b. For Use Abroad 200.00 5% of Fee
8. Certification of No Records Available 50.00 5% of Fee
9. Additional Fee/Charge for Out-of-Town Services 200.00 5% of Fee
C. DEATH RELATED FEES
1. Death Certificate
a. Registered within the Reglementary Period
1. Service Fee 50.00 5% of Fee
2. Posting Fee 50.00 5% of Fee
b. Registered after more than one month to one year
1. Service Fee 100.00 5% of Fee

83
2. Posting Fee 50.00 5% of Fee
c. Registered after more than one year 200.00 5% of Fee
1. Service Fee 100.00 5% of Fee
2. Posting Fee 50.00 5% of Fee
2. Burial Permit Fee 200.00 5% of Fee
3. Exhumation of Cadaver 200.00 5% of Fee
4. Disinterment or Removal of Cadaver 200.00 5% of Fee
5. Transfer of Cadaver to another place 400.00 5% of Fee
6. Rental of City Cemetery Lots/Niches
a. For Built–In Niches (Tomb Vault) for the first 5 years 3,500.00 5% of Fee
b. Annual Renewal for built - in niches 400.00 5% of Fee
c. Service Fee 100.00 5% of Fee
d. Cemetery Fee 100.00 5% of Fee
e. Cemetery Lot only (for the first 5 years) per square 50.00 5% of Fee
meter/year
f. Annual Renewal of Cemetery Lot, per square meter 50.00 5% of Fee
7. Batch Request System (BREQS) Fee 200.00 5% of Fee
8. Electronic Endorsement Fee (Advance) 300.00 5% of Fee
9. Other Endorsement Fee 200.00 5% of Fee
10. Certified True Copy
a. For Local Use 100.00 5% of Fee
b. For Use Abroad 200.00 5% of Fee
11. Certification of No Records Available 50.00 5% of Fee
12. Additional Fee/Charge for Out-of-Town Services 200.00 5% of Fee
D. REGISTRATION FEES
1. Secretary’s Fees
a. Foundling Fee 500.00 5% of Fee
b. For Legitimization 200.00 5% of Fee
c. For Adoption 500.00 5% of Fee
d. For Annulment of Marriage 1,000.00 5% of Fee
e. For Legal Separation 1,000.00 5% of Fee
f. For Naturalization 1,000.00 5% of Fee
g. For Correction of Entry (Approved Petition) 500.00 5% of Fee
h. For Certified True Copy 200.00 5% of Fee
i. For Certified Photo Copy 100.00 5% of Fee
j. For Voluntary Emancipation of Minor/Orphan 200.00 5% of Fee
k. Court Decision/Order on the Custody of Minor and 200.00 5% of Fee
Guardianship
l. Repatriation or Voluntary Renunciation of Citizenship 200.00 5% of Fee
m. Declaration or Presumptive Death of the Absent 500.00 5% of Fee
Spouse; Judicial Declaration of Absence
n. Appointment of Guardian; Termination of 500.00 5% of Fee
Guardianship
o. Judicial Determination of the Fact of Reappearance 500.00 5% of Fee
of the Absent Spouse, if Disputed
p. Separation or Revival of Property Rights 500.00 5% of Fee
q. Marriage Settlement and any modification thereof 500.00 5% of Fee
r. Affidavit of Admission of Paternity /Acknowledgment 500.00 5% of Fee
(RA 9255)
s. Acquisition and Ratification of Artificial Insemination 200.00 5% of Fee
t. Option to Elect Philippine Citizenship under RA 9139 500.00 5% of Fee
u. Waiver of Rights; Interest on Absolute Community of 500.00 5% of Fee
Property
v. Supplemental Report 500.00 5% of Fee
w. Processing/Verification Fee for any document 100.00 5% of Fee
2. Filing Fees and Service Fees(Under RA 9048)
a. Filing Fee Petition for Correction of Clerical Error 1,000.00 5% of Fee
b. Filing Fee for Change of Name 3,000.00 5% of Fee
c. Service Fee for Migrant Petitioner for Correction of 500.00 5% of Fee
Clerical/Typographical Errors
d. Service Fee for Migrant Petitioner for Petition of 1,000.00 5% of Fee
Change of Name

84
Section 256. Exemption. The fees imposed in this Article shall not be collected in the
following cases:
a. Issuance of certified true copies of documents for official use at the request of a
competent court or other government agency.
b. Issuance of Birth Certificate and other certification to senior citizens of this City, birth
certificates of athletes and participants in cultural, musical, literary and educational
activities sponsored by the City Government.
c. Issuance of Death Certificate and Burial Permit of the Pauper per recommendation of
the City Mayor.
Section 257. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer before the registration of a document or issuance of license or certified true copy of
any record or document from the Civil Registry Office..
Section 258. Administrative Provisions
a. All applicants for Marriage License shall secure a Certification from the Family
Planning Coordinating Council of this City, thru its duly authorized representative,
stating that they are informed and aware of the importance of family planning and have
undergone a Family Planning Counseling or Seminar.
b. With the exception of marriage in “articulo mortis” no Marriage License shall be
issued by the City Civil Registrar unless the applicant could present the required
“Certification” mentioned above.

ARTICLE C. ASSESSOR’S ANNOTATION, CERTIFICATION AND OTHER


REGULATORY FEES

Section 259. Imposition of Fee. There shall be collected from every person requesting
for the annotation of certain documents, certified true copy of a Tax Declaration and other
certification from the City Assessor’s Office, the following fees:
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy of Tax Declaration 50.00 5% of Fee
B. Annotation/Cancellation of Bail Bond 50.00 5% of Fee
C. Annotation of Mortgage/Encumbrances, Where the
amount is PhP:
1. Less than 10,000.00 100.00 5% of Fee
2. 10,001.00 to 100,000.00 250.00 5% of Fee
3. 100,001.00 to 500,000.00 350.00 5% of Fee
4. 500,001.00 to 1,000,000.00 500.00 5% of Fee
5. 1,000,001.00 to 5,000,000.00 1,000.00 5% of Fee
6. More than 5,000,000.00 3,000.00 5% of Fee
D. Cancellation of Mortgage/Encumbrances, 100.00 5% of Fee
E. Service Fee, per Transfer of Tax Declaration 50.00 5% of Fee
F. Verification Fee
1. Previous Records of Real Property; 100.00 5% of Fee
2. Inspection Fee (Reassessment) 100.00 5% of Fee
3. Maps 50.00 5% of Fee
G. Certification Fees:
1. Certificate of Existing & Non-Existing Improvement 50.00 5% of Fee
2. Certificate of Total Landholding 50.00 5% of Fee
3. Certificate of No Real Property 50.00 5% of Fee
4. Certificate of Exact Location of Real Property 50.00 5% of Fee
5. Other Certification (Not Mentioned Above) 50.00 5% of Fee
H. Certified Blue Print/Photocopy of Land Tax Property 50.00 0% of Fee
Map
I. Service Charge for Assessment of Subdivision Plan
1. Less than Ten (10) Parcels 50.00 5% of Fee
2. Ten (10) Parcels and above 100.00 5% of Fee
Section 260. Time of Payment. The fee imposed in this Article shall be paid to the City
Treasurer at the time of the request, written or otherwise or before the request is granted.

85
ARTICLE D. VETERINARY SERVICES FEE & OTHER REGULATORY FEES

Section 261. Imposition of Tax. There shall be collected various Veterinary Fees which
shall be based on the following table:
Particulars Fees (PhP) ESPF (PhP) SSF (PhP)
A. Castration Fee
1. Large Animals (including boar) 200.00/head 5% of Fee 5% of Fee
2. Small Animals
a. Piglets 20.00/head 5% of Fee 5% of Fee
b. Dogs 150.00/head 5% of Fee 5% of Fee
B. Vaccination Fee
1. Large Animals 50.00/head 5% of Fee 5% of Fee
2. Small Animals 25.00/head 5% of Fee 5% of Fee
C. Treatment
1. Large Animals 75.00/head 5% of Fee 5% of Fee
5% of Fee 5% of Fee
2. Small Animals 50.00/head
D. Impounding Fee
1. Large Animals 300.00/head/day 5% of Fee 5% of Fee
2. Small Animals 150.00/head/day 5% of Fee 5% of Fee
E. Registration Fee for Dogs (RA 9482) 100.00/head 5% of Fee 5% of Fee
F. Special Permit to Transport (to and from the City
of Tacurong)
1. Cattle & Carabao (Maximum of 25 heads) 100.00/truckload 5% of Fee 5% of Fee
2. Hogs 100.00/truckload 5% of Fee 5% of Fee
3. Poultry/Ducks 100.00/truckload 5% of Fee 5% of Fee
4. Goat 100.00/truckload 5% of Fee 5% of Fee
5. Gamefowl 30.00/head 5% of Fee 5% of Fee
6. Dressed Chicken 100.00/truckload 5% of Fee 5% of Fee
7. Frozen Meat 100.00/truckload 5% of Fee 5% of Fee
8. Eggs 100.00/truckload 5% of Fee 5% of Fee
G. Veterinary Health Certificate 50.00/certificate 5% of Fee 5% of Fee

ARTICLE E. HEALTH SERVICES FEES AND OTHER REGULATORY FEES

Section 262. Imposition of Fee. There shall be collected from any person who is given a
physical examination and/or medical services by the City Health Officer, or his deputy, as
required by existing ordinances, the following fees:
Particulars Fees (PhP) ESPF (PhP) SSF (PhP)
A. Certificates in connection with:
1. Naturalization/Legitimization/Adoption/ 200.00 5% of Fee 5% of Fee
Annulment of Marriage & other similar purposes
2. Travel Abroad 300.00 5% of Fee 5% of Fee
3. Medical/Health 100.00 5% of Fee 5% of Fee
4. Delayed Renewal of Health Certificate 150.00 5% of Fee 5% of Fee
5. School Requirement 25.00 5% of Fee 5% of Fee
6. Insurance Claims 300.00 5% of Fee 5% of Fee
7. Driver’s License (New & Renewal) 100.00 5% of Fee 5% of Fee
8. Health Card/Certificate 100.00 5% of Fee 5% of Fee
9. Dental Certificate 100.00 5% of Fee 5% of Fee
10. Medico-Legal Certificates
a. Medico-Legal Examination 100.00 5% of Fee 5% of Fee
b. Autopsy of Cadaver 500.00 5% of Fee 5% of Fee
c. Interview, Physical Examination & Issuance 200.00 5% of Fee 5% of Fee
of Medical Certificate to Drug Dependents for
Admission to a Rehabilitation Center
d. Gender Examination Certificate 300.00 5% of Fee 5% of Fee
11. Death Certificate 50.00 5% of Fee 5% of Fee
12. Permit to Transfer Cadaver 150.00 5% of Fee 5% of Fee
13. Exhumation Permit 200.00 5% of Fee 5% of Fee

86
14. Certificate of Pre-Marriage Counseling
a. Regular Session 200.00 5% of Fee 5% of Fee
b. Special Session
1. Both Parties are Filipino Citizens 1,000.00 5% of Fee 5% of Fee
2. One Party is a Foreigner 1,500.00 5% of Fee 5% of Fee
c. Health Certificate for Couple before attending 200.00 5% of Fee 5% of Fee
PMC Session
15. Re-Issuance of Lost Certificates 100.00 5% of Fee 5% of Fee
16. Health Certificate for Tricycle Operators/Drivers 100.00 5% of Fee 5% of Fee
before securing MTOP
17. Employment & Pre-employment (not Specified) 100.00 5% of Fee 5% of Fee
18. Identification Card (ID) 20.00 5% of Fee 5% of Fee
19. Water Analysis 500.00 5% of Fee 5% of Fee
20. Certified True Copy 100.00 5% of Fee 5% of Fee
21. Other Certificates not specified 100.00 5% of Fee 5% of Fee
B. User’s Fees
1. Blood Chemistry
a. Glucose 100.00 5% of Fee 5% of Fee
b. Cholesterol 200.00 5% of Fee 5% of Fee
c. Creatinine 200.00 5% of Fee 5% of Fee
d. SGPT 200.00 5% of Fee 5% of Fee
e. HDL-Cholesterol 200.00 5% of Fee 5% of Fee
f. Triglycerides 200.00 5% of Fee 5% of Fee
g. Urea 200.00 5% of Fee 5% of Fee
h. Uric Acid 200.00 5% of Fee 5% of Fee
i. Complete Blood Chemistry 1,200.00 5% of Fee 5% of Fee
2. Laboratory Fees
a. CBC 70.00 5% of Fee 5% of Fee
b. Hgb & Hct 50.00 5% of Fee 5% of Fee
c. Blood Typing 50.00 5% of Fee 5% of Fee
d. Urinalysis 40.00 5% of Fee 5% of Fee
e. Fecalysis 40.00 5% of Fee 5% of Fee
f. Cervical/Urethral Smear 50.00 5% of Fee 5% of Fee
g. Bleeding time 35.00 5% of Fee 5% of Fee
h. Clotting time 35.00 5% of Fee 5% of Fee
i. Hepa B Test 150.00 5% of Fee 5% of Fee
j. Platelet Test 70.00 5% of Fee 5% of Fee
k. AFB 100.00 5% of Fee 5% of Fee
3. Other Services
a. Suturing 200.00 5% of Fee 5% of Fee
b. Dressing 100.00 5% of Fee 5% of Fee
c. Removal of Suture 100.00 5% of Fee 5% of Fee
d. Circumcision 500.00 5% of Fee 5% of Fee
e. ECG 100.00 5% of Fee 5% of Fee
f. Excision of Mass/Cyst 500.00 5% of Fee 5% of Fee
g. Nebulization 50.00 5% of Fee 5% of Fee
h. Rabies Vaccination
1. Active (first 2 shots – free, for succeeding 350.00 5% of Fee 5% of Fee
shots)
2. Passive
a. below 25 kg 1,800.00 5% of Fee 5% of Fee
b. 25 kg to 50 Kg 3,600.00 5% of Fee 5% of Fee
c. 50 Kg and above 5,400.00 5% of Fee 5% of Fee
3. Family Planning Services
a. DMPA 70.00 5% of Fee 5% of Fee
b. Pills 50.00 5% of Fee 5% of Fee
c. Condom 15.00 5% of Fee 5% of Fee
d. I.U.D. 100.00 5% of Fee 5% of Fee
4. Dental Services
a. Extraction (per tooth)
1. Temporary Tooth 50.00 5% of Fee 5% of Fee
2. Permanent Tooth 75.00 5% of Fee 5% of Fee

87
3. Impaction 100.00 5% of Fee 5% of Fee
b. Oral Prophylaxis 300.00 5% of Fee 5% of Fee
c. Restoration
1. Amalgam 150.00 5% of Fee 5% of Fee
2. Composite 150.00 5% of Fee 5% of Fee
d. Root Canal Therapy 2,000.00 5% of Fee 5% of Fee
e. Jacket Crown
1. Plastic 950.00 5% of Fee 5% of Fee
2. Porcelain 1,500.00 5% of Fee 5% of Fee
f. Full Denture
1. Plastic 5,000.00 5% of Fee 5% of Fee
2. Porcelain 10,000.00 5% of Fee 5% of Fee
g. Removable Partial Denture
1. Plastic, per unit 280.00 5% of Fee 5% of Fee
2. Porcelain, per unit 480.00 5% of Fee 5% of Fee
3. Cementation 100.00 5% of Fee 5% of Fee
h. One Piece Casting 2,000.00 5% of Fee 5% of Fee
5. Ambulance Services
a. Rental - For Non-Residents of the City 6.00/km+Fuel
b. Rental - For Residents Fuel only
c. For paupers/indigents as certified by the Free
City Mayor
Section 263. Time and Manner of Payment. The fee imposed in this Article shall
be paid to the City Treasurer before any service shall be rendered or any certificate or document
shall be issued by the City Health Office.
Section 264. Administrative Provisions.
1. Individuals engaged in an occupation or working in establishments, the nature of
which occupation or business is in connection with the preparation of food or
foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical
examination, annually. Likewise, individuals rendering services for-a-fee and are
working in close contact with their clients or customers are also required to undergo a
physical examination annually, including but not limited to, barbers, beauticians,
hairdressers, hairstylists, masseuse, guest relations officers (GRO) or entertainers and
the like.
2. Owners, managers or operators of the establishments shall see to it that their
employees who are required to undergo physical and medical examination have been
issued the necessary medical certificates.
3. The City Health officer shall keep a record of physical and other medical examinations
conducted &the copies of medical certificates issued indicating the names of the
applicants, the date and the purpose for which the examination was made and other
patient data.

ARTICLE F. ENVIRONMENTAL MANAGEMENT (EMF) AND OTHER


REGULATORY FEES

Section 265. Imposition of Fee. There is hereby imposed an annual and a monthly
Environmental Management Fee for solid waste management services provided by the City in
accordance with the schedule provided hereunder. The fee collected shall form part of the City
General Fund.
Section 266. Coverage. The environmental management fees imposed herein shall be
collected from all sources of solid wastes covered by the environmental management fee services
provided by the City.
Section 267. Fees for Households. Households shall pay a monthly EMF of P 50.75 (P
35.00)
Section 268. Fees for Institutions and Commercial Establishments – Institutions and
Commercial Establishments shall pay an annual environmental management fee as follows:
Particulars Fees (PhP) ESPF (PhP) SSF(PhP)
AMUSEMENT PLACES
Badminton/Basketball/Tennis/Volleyball Court 500.00 5% of Fee 5% of Fee

88
Bar/Disco House/Night Club/Music 1,500.00 5% of Fee 5% of Fee
Lounge/KTV/Videoke
Billiard Table
a) 5 Tables or Less 1,200.00 5% of Fee 5% of Fee
b) 6 Tables or More 1,500.00 5% of Fee 5% of Fee
Bingo Game 1,500.00 5% of Fee 5% of Fee
Bowling Lanes
a) 10 Lanes or less 1,250.00 5% of Fee 5% of Fee
b) 11 Lanes or more 1,500.00 5% of Fee 5% of Fee
Cockpit Arena 2,500.00 5% of Fee 5% of Fee
Inland Resort, Swimming Pool 2,000.00 5% of Fee 5% of Fee
Lotto Outlet 1,500.00 5% of Fee 5% of Fee
Mahjong Table (per unit) 500.00 5% of Fee 5% of Fee
Theater/Cinema House 2,000.00 5% of Fee 5% of Fee
Video Game Machine for rent (per unit)
a) 5 units or less 800.00 5% of Fee 5% of Fee
b) 6 units or more 1,000.00 5% of Fee 5% of Fee
Videoke Machine for Rent (per unit) 800.00 5% of Fee 5% of Fee
B. DISTRIBUTOR/WHOLESALER/DEALER OF:
Acetone, Activated Carbon Acetylene/Oxygen and the 1,000.00 5% of Fee 5% of Fee
like
Agricultural/Farm Equipment, Spare Parts, Tools & 2,500.00 5% of Fee 5% of Fee
Supplies
Agricultural/Veterinary Products (Feeds/Chemicals, 1,000.00 5% of Fee 5% of Fee
etc.)
Agricultural Product Exporter 1,500.00 5% of Fee 5% of Fee
Antiques 750.00 5% of Fee 5% of Fee
Appliances 2,500.00 5% of Fee 5% of Fee
Architectural Products 1,500.00 5% of Fee 5% of Fee
Bakery Products and Supply 1,200.00 5% of Fee 5% of Fee
Balloons, Party Accessories 600.00 5% of Fee 5% of Fee
Balut, Salted Eggs, Century Eggs 600.00 5% of Fee 5% of Fee
Bamboo Poles 1,500.00 5% of Fee 5% of Fee
Car, Trucks and Light & Heavy Equipment Batteries 800.00 5% of Fee 5% of Fee
Beer, Wines and Liquor 1,500.00 5% of Fee 5% of Fee
Bicycle and Bicycle Spare Parts 1,500.00 5% of Fee 5% of Fee
Biscuits 1,000.00 5% of Fee 5% of Fee
Bolts, Nuts & Tools 800.00 5% of Fee 5% of Fee
Books and Pocketbooks 800.00 5% of Fee 5% of Fee
Coconut Shell and Husk 1,200.00 5% of Fee 5% of Fee
Car/Auto, Car/Auto Parts & Accessories 2,500.00 5% of Fee 5% of Fee
Cassava and Corn Starch 500.00 5% of Fee 5% of Fee
Cellophane 1,500.00 5% of Fee 5% of Fee
Cell phone and Accessosories 1,000.00 5% of Fee 5% of Fee
Cement and Construction Supplies, Concrete Materials 2,500.00 5% of Fee 5% of Fee
Ceramics 500.00 5% of Fee 5% of Fee
Chainsaw and Chainsaw Spare Parts 1,000.00 5% of Fee 5% of Fee
Chicken Dung and Organic Fertilizers 1,200.00 5% of Fee 5% of Fee
Cigarette, Tobacco 2,000.00 5% of Fee 5% of Fee
Coffee, Chocolate, Cocoa and Tablia 500.00 5% of Fee 5% of Fee
Coffins and Caskets 1,200.00 5% of Fee 5% of Fee
Communication Supplies and Accessories 900.00 5% of Fee 5% of Fee
Computer Dealer and Accessories 1,000.00 5% of Fee 5% of Fee
Cooking Oil and Mineral Oil 1,000.00 5% of Fee 5% of Fee
Cosmetics/ Beauty Products 1,000.00 5% of Fee 5% of Fee
Cross Stitch Materials Dealer 600.00 5% of Fee 5% of Fee
Detergent Soap 1,200.00 5% of Fee 5% of Fee
Dried/Salted Fish Dealer 1,200.00 5% of Fee 5% of Fee
Driftwood 600.00 5% of Fee 5% of Fee
Drugstore/Pharmacy
a) Small Scale 1,000.00 5% of Fee 5% of Fee
b) Big Scale 2,500.00 5% of Fee 5% of Fee

89
Dry Goods (RTW/Shoes) 2,500.00 5% of Fee 5% of Fee
Educational Audio-Video Tape/CD/VCD/DVD 1,000.00 5% of Fee 5% of Fee
Eggs 1,000.00 5% of Fee 5% of Fee
Electrical/Electronics Supplies 1,500.00 5% of Fee 5% of Fee
Electronics Protection Devices 2,000.00 5% of Fee 5% of Fee
Empty Drums 1,500.00 5% of Fee 5% of Fee
Eyeglasses Supply and Accessories 2,000.00 5% of Fee 5% of Fee
Farm Equipment Dealer 2,000.00 5% of Fee 5% of Fee
Fire Extinguisher/Protection Devices 1,000.00 5% of Fee 5% of Fee
Firearms, Ammunition and Accessories 1,500.00 5% of Fee 5% of Fee
Firecracker/Pyrotechnic Devices 1,000.00 5% of Fee 5% of Fee
Firewood/ Charcoal 1,500.00 5% of Fee 5% of Fee
Fish Dealer
a) with 5 Fish Cars and below 2,000.00 5% of Fee 5% of Fee
b) with 6 Fish Cars and more 2,500.00 5% of Fee 5% of Fee
Floor Wax 1,000.00 5% of Fee 5% of Fee
Flowers 750.00 5% of Fee 5% of Fee
Frozen Products (Meat, Poultry, Hotdog, etc.) 1,500.00 5% of Fee 5% of Fee
Fruits 1,750.00 5% of Fee 5% of Fee
Fruit Juice 2,000.00 5% of Fee 5% of Fee
Furniture 2,000.00 5% of Fee 5% of Fee
Glass and Aluminum Supply 1,500.00 5% of Fee 5% of Fee
Glass Wares and Plastic Wares 1,000.00 5% of Fee 5% of Fee
Gold, Silver and the like 2,500.00 5% of Fee 5% of Fee
Hardware Dealer 2,500.00 5% of Fee 5% of Fee
Health/Food Supplement Dealer 600.00 5% of Fee 5% of Fee
Herbal Products 1,000.00 5% of Fee 5% of Fee
Home Décor 1,500.00 5% of Fee 5% of Fee
Household Materials 600.00 5% of Fee 5% of Fee
Household and Industrial Chemicals 1,500.00 5% of Fee 5% of Fee
Ice Cream, Ice Drop 800.00 5% of Fee 5% of Fee
Ice 2,000.00 5% of Fee 5% of Fee
Imported Engines, 2nd Hand Imported Engines, others 2,000.00 5% of Fee 5% of Fee
Industrial Oil and Lubricants 1,000.00 5% of Fee 5% of Fee
Ink 1,000.00 5% of Fee 5% of Fee
Jewelry 750.00 5% of Fee 5% of Fee
Kitchenware 750.00 5% of Fee 5% of Fee
Lechon 800.00 5% of Fee 5% of Fee
Light/Heavy EquipmentLight/Heavy Equipment 2,000.00 5% of Fee 5% of Fee

Livestock 1,500.00 5% of Fee 5% of Fee


LPG and LPG Accessories 1,500.00 5% of Fee 5% of Fee
Lumber and By-Products 2,000.00 5% of Fee 5% of Fee
Meat, Poultry, Dressed Chicken 2,500.00 5% of Fee 5% of Fee
Medical/Dental Supply/Equipment Dealer 2,500.00 5% of Fee 5% of Fee
Metal Crafts 1,000.00 5% of Fee 5% of Fee
Mining Supplies 1,000.00 5% of Fee 5% of Fee
Molasses Supplies 1,000.00 5% of Fee 5% of Fee
Motorcycle, Motorcycle Spare Parts 2,000.00 5% of Fee 5% of Fee
Mufflers 2,500.00 5% of Fee 5% of Fee
Multi-Cab, Parts and Accessories 2,500.00 5% of Fee 5% of Fee
Musical Instrument Dealer 2,000.00 5% of Fee 5% of Fee
Native Delicacies Dealer 800.00 5% of Fee 5% of Fee
Native Product/Handicraft Dealer 1,000.00 5% of Fee 5% of Fee
Newspaper Distributor 750.00 5% of Fee 5% of Fee
Nipa Strips/Amakan/Calacat Dealer 1,000.00 5% of Fee 5% of Fee
Office Equipment Dealer 5% of Fee 5% of Fee
Optical Supply Dealer 800.00 5% of Fee 5% of Fee
Organic/Inorganic Fertilizer Distributor 1,000.00 5% of Fee 5% of Fee
Ornamental Plant Dealer 1,000.00 5% of Fee 5% of Fee
Paint Dealer 1,000.00 5% of Fee 5% of Fee
Palay Buy/Sell 1,500.00 5% of Fee 5% of Fee

90
Pet Shop-Dealer 1,500.00 5% of Fee 5% of Fee
Petroleum Product Dealer 1,500.00
a.)Big Scale 5% of Fee 5% of Fee
b.)Small Scale (Bulilit) 1,750.00 5% of Fee 5% of Fee
Photo Supply Dealer 1,500.00 5% of Fee 5% of Fee
Plumbing Supply Dealer 700.00 5% of Fee 5% of Fee
Poly Vinyl Chloride Dealer 1,000.00 5% of Fee 5% of Fee
Pot Dealer 1,200.00 5% of Fee 5% of Fee
Powered Tool/Equipment Dealer 500.00 5% of Fee 5% of Fee
Printing Machine Ink Dealer 2,000.00 5% of Fee 5% of Fee
Processed Fish Dealer 1,000.00 5% of Fee 5% of Fee
Processed Meat Dealer 1,500.00 5% of Fee 5% of Fee
Purified/Mineral Water Dealer 1,500.00 5% of Fee 5% of Fee
Radiation Control Device Dealer 1,500.00 5% of Fee 5% of Fee
Rattan Dealer 1,500.00 5% of Fee 5% of Fee
Reconditioned Vehicle Dealer 800.00 5% of Fee 5% of Fee
Religious Article Dealer 1,200.00 5% of Fee 5% of Fee
Rice/Corn By-product Dealer 725.00 5% of Fee 5% of Fee
Rice/Corn Dealer 1,250.00 5% of Fee 5% of Fee
Rubber Gasket Dealer 1,200.00 5% of Fee 5% of Fee
Sack Dealer 1,200.00 5% of Fee 5% of Fee
Sand/Gravel/Earthfill Dealer 1,000.00 5% of Fee 5% of Fee
Saw Dust Dealer 1,200.00 5% of Fee 5% of Fee
School/Office Supply Dealer 1,500.00 5% of Fee 5% of Fee
Scrap Iron/Empty Bottles Buy/Sell 600.00
a. Small Scale 5% of Fee 5% of Fee
b. Big Scale 1,000.00 5% of Fee 5% of Fee
Second-Hand Spare Parts Dealer 1,500.00 5% of Fee 5% of Fee
Second-Hand Tire Dealer 2,500.00 5% of Fee 5% of Fee
Seed Dealer 1,000.00 5% of Fee 5% of Fee
Ship Chandler 800.00 5% of Fee 5% of Fee
Silver Dealer 600.00 5% of Fee 5% of Fee
Beer and Energy Drinks Dealer 1,500.00 5% of Fee 5% of Fee
Softdrink Dealer 1,200.00 5% of Fee 5% of Fee
Spare Parts Supply Dealer 1,200.00 5% of Fee 5% of Fee
Spices Dealer (Repacker) 1,200.00 5% of Fee 5% of Fee
Sporting Goods/Item dealer 2,000.00 5% of Fee 5% of Fee
Surveying Instrument Dealer 600.00 5% of Fee 5% of Fee
Tawas, Chlorine, Oxalic Repacker 1,000.00 5% of Fee 5% of Fee
Tire Dealer( Brand New) 600.00 5% of Fee 5% of Fee
Truck/Heavy Equipment Dealer 1,000.00 5% of Fee 5% of Fee
Upholstery Supply Dealer 2,500.00 5% of Fee 5% of Fee
Used Clothes Dealer 2,000.00 5% of Fee 5% of Fee
Vegetable/ Spices Dealer 2,000.00 5% of Fee 5% of Fee
Watch Dealer 1,800.00 5% of Fee 5% of Fee
Watch Spare Parts Dealer 1,000.00 5% of Fee 5% of Fee
Water Distributor 600.00 5% of Fee 5% of Fee
Water Quality Improvement Device Dealer 800.00 5% of Fee 5% of Fee
Welding Supplies Dealer 600.00 5% of Fee 5% of Fee
Wine and Liquor Dealer 1,200.00 5% of Fee 5% of Fee
800.00

91
C. RETAILER
Agricultural Product Retailer 1,200.00 5% of Fee 5% of Fee
Agrivet Supply Retailer (Feeds/ Chemicals) 1,200.00 5% of Fee 5% of Fee
Aircon/Refrigerator Supply Retailer 1,200.00 5% of Fee 5% of Fee
Appliances Retailer 2,500.00 5% of Fee 5% of Fee
Bakery/Bakeshop, Bakery Supply Retailer 1,200.00 5% of Fee 5% of Fee
Balut Retailer 800.00 5% of Fee 5% of Fee
Banana Cue Retailer 600.00 5% of Fee 5% of Fee
Beer Retailer 1,000.00 5% of Fee 5% of Fee
Bicycle/Spare Parts Retailer 1,500.00 5% of Fee 5% of Fee
Books/Pocketbooks Retailer 1,000.00 5% of Fee 5% of Fee
Bread Retailer 800.00 5% of Fee 5% of Fee
Candle Retailer 500.00 5% of Fee 5% of Fee
Car/Auto Parts/Accessory Retailer 2,000.00 5% of Fee 5% of Fee
Cellophane Retailer 1,000.00 5% of Fee 5% of Fee
Cell phone Accessory Retailer 1,000.00 5% of Fee 5% of Fee
Cement Retailer 2,500.00 5% of Fee 5% of Fee
Ceramics Retailer 600.00 5% of Fee 5% of Fee
Cigarette/Lighter Retailer 500.00 5% of Fee 5% of Fee
Coffee, Cocoa/Tablia Retailer 500.00 5% of Fee 5% of Fee
Communication Supply/Accessory Retailer 1,000.00 5% of Fee 5% of Fee
Construction Material Retailer 2,500.00 5% of Fee 5% of Fee
Cosmetics/Beauty Product Retailer 800.00 5% of Fee 5% of Fee
Cross Stitch Material Retailer 500.00 5% of Fee 5% of Fee
Dressed Chicken Retailer 1,200.00 5% of Fee 5% of Fee
Dried Banana Retailer 500.00 5% of Fee 5% of Fee
Dried/Salted Fish Retailer 600.00 5% of Fee 5% of Fee
Drugstore/Pharmacy-Retailer
- Small Scale 1,500.00 5% of Fee 5% of Fee
- Big Scale 2,500.00 5% of Fee 5% of Fee
Dry Goods Retailer 1,000.00 5% of Fee 5% of Fee
Egg Retailer 600.00 5% of Fee 5% of Fee
Electrical Supplies Retailer 1,800.00 5% of Fee 5% of Fee
Electronics Spare Parts Retailer 1,800.00 5% of Fee 5% of Fee
Electronics Supply Retailer 1,800.00 5% of Fee 5% of Fee
Eyeglasses Supply Retailer 800.00 5% of Fee 5% of Fee
Farm Tools Retailer 800.00 5% of Fee 5% of Fee
Feeds Retailer 800.00 5% of Fee 5% of Fee
Fertilizer Retailer 1,200.00 5% of Fee 5% of Fee
Firecrackers/Pyrotechnic Device Retailer 1,000.00 5% of Fee 5% of Fee
Firewood/Charcoal Retailer 725.00 5% of Fee 5% of Fee
Fish Retailer 800.00 5% of Fee 5% of Fee
Floor Wax Retailer 800.00 5% of Fee 5% of Fee
Flower Shop/Retailer 750.00 5% of Fee 5% of Fee
Foam Retailer 600.00 5% of Fee 5% of Fee
Frozen Product Retailer 1,500.00 5% of Fee 5% of Fee
Fruit Retailer 1,000.00 5% of Fee 5% of Fee
Furniture Retailer 1,800.00 5% of Fee 5% of Fee
Gasoline Station 3,000.00 5% of Fee 5% of Fee
General Merchandise Retailer
- Small Scale 1,200.00 5% of Fee 5% of Fee
- Medium Scale 4,000.00 5% of Fee 5% of Fee
- Large Scale 9,000.00 5% of Fee 5% of Fee
Glass and Aluminum Supply Retailer 1,500.00 5% of Fee 5% of Fee
Hardware Retailer 2,500.00 5% of Fee 5% of Fee
Health/Food Supplement Retailer 1,200.00 5% of Fee 5% of Fee
Herbal Product Retailer 600.00 5% of Fee 5% of Fee
Home Décor Retailer 1,500.00 5% of Fee 5% of Fee
Ice Storage-Retailer 700.00 5% of Fee 5% of Fee
Ink Retailer/Refill 1,000.00 5% of Fee 5% of Fee
Jewelry Retailer 750.00 5% of Fee 5% of Fee
Lechon Retailer 800.00 5% of Fee 5% of Fee

92
Wine/Liquor Retailer 1,200.00 5% of Fee 5% of Fee
Livestock Retailer 1,200.00 5% of Fee 5% of Fee
LPG Accessory Retailer 1,000.00 5% of Fee 5% of Fee
LPG Retailer 5% of Fee 5% of Fee
Lubricant Retailer 1,200.00 5% of Fee 5% of Fee
Lumber Retailer 1,800.00 5% of Fee 5% of Fee
Meat Retailer 2,300.00 5% of Fee 5% of Fee
Mining Supply Retailer 800.00 5% of Fee 5% of Fee
Molasses Supply Retailer 1,000.00 5% of Fee 5% of Fee
Motorcycle Retailer 800.00 5% of Fee 5% of Fee
Motorcycle Spare Parts Retailer 1,800.00 5% of Fee 5% of Fee
Motor Parts Retailer 2,200.00 5% of Fee 5% of Fee
Muffler Retailer 2,200.00 5% of Fee 5% of Fee
Musical Instrument Retailer 800.00 5% of Fee 5% of Fee
Native Delicacies Retailer 800.00 5% of Fee 5% of Fee
Native Product/Handicraft Retailer 500.00 5% of Fee 5% of Fee
Nipa Strips/ Amakan/Calacat Retailer 800.00 5% of Fee 5% of Fee
Novelty Items Retailer 800.00 5% of Fee 5% of Fee
Office Equipment Retailer 1,000.00 5% of Fee 5% of Fee
Oil Retailer 800.00 5% of Fee 5% of Fee
Paint Retailer 1,000.00 5% of Fee 5% of Fee
Pet-Shop Retailer 1,200.00 5% of Fee 5% of Fee
Photo Supply Retailer 800.00 5% of Fee 5% of Fee
Plasticware Retailer 1,000.00 5% of Fee 5% of Fee
Plumbing Supply Retailer 800.00 5% of Fee 5% of Fee
Pot Retailer 1,000.00 5% of Fee 5% of Fee
Poultry Retailer 400.00 5% of Fee 5% of Fee
Printing Press, Printing Machine, Ink Retailer 1,500.00 5% of Fee 5% of Fee
Processed Fish Retailer 1,200.00 5% of Fee 5% of Fee
Processed Meat Retailer 1,200.00 5% of Fee 5% of Fee
Purified/Mineral Water Retailer 1,200.00 5% of Fee 5% of Fee
Rattan Retailer 1,200.00 5% of Fee 5% of Fee
Religious Article Retailer 1,200.00 5% of Fee 5% of Fee
Repacker of Crispy Mix, Salt, and the likes 250.00 5% of Fee 5% of Fee
Rice/Corn By-Product Retailer 800.00 5% of Fee 5% of Fee
Rice/Corn Retailer 1,200.00 5% of Fee 5% of Fee
Rubber Gasket Retailer 1,000.00 5% of Fee 5% of Fee
Sack Retailer 1,000.00 5% of Fee 5% of Fee
Salted Peanuts and the likes Retailer 1,200.00 5% of Fee 5% of Fee
Sari-Sari 600.00
-Big Scale/Capital more than P50,000.00 5% of Fee 5% of Fee
-Small Scale/Capital less than P50,000.00 1,015.00 5% of Fee 5% of Fee
School/Office Supply Retailer 725.00 5% of Fee 5% of Fee
Softdrink and Beer Retailer 1,000.00 5% of Fee 5% of Fee
Sporting Goods/Items Retailer 1,200.00 5% of Fee 5% of Fee
Tapes/Compact Disk/DVD Retailer 1,000.00 5% of Fee 5% of Fee
Tawas, Chlorine, Oxalic Retailer 1,000.00 5% of Fee 5% of Fee
Tent Retailer 1,000.00 5% of Fee 5% of Fee
Tire Retailer (Brand New) 1,000.00 5% of Fee 5% of Fee
Tire -Retailer Surplus Tire 2,500.00 5% of Fee 5% of Fee
Used Clothes Retailer (Ukay-Ukay) 1,500.00 5% of Fee 5% of Fee
VCD Player Retailer 2,000.00 5% of Fee 5% of Fee
Vegetable/Spices Retailer 1,000.00 5% of Fee 5% of Fee
Veterinary Supply Retailer 1,000.00 5% of Fee 5% of Fee
Watch Retailer 1,200.00 5% of Fee 5% of Fee
Watch Spare Parts Retailer 1,000.00 5% of Fee 5% of Fee
800.00
D. RESTAURANT/EATERY/REFRESHMENT
PARLOR,ETC.
Fast Food and Food Chains 14,500.00 5% of Fee 5% of Fee
Eatery/Fast-food
a) Counter 500.00 5% of Fee 5% of Fee

93
b) 10 or less seating capacity 1,000.00 5% of Fee 5% of Fee
c) 11-25 seating capacity 1,200.00 5% of Fee 5% of Fee
d) 26 or more seating capacity 1,500.00 5% of Fee 5% of Fee
Food Stuffs 1,000.00 5% of Fee 5% of Fee
Ice Cream Parlor
a) Counter 500.00 5% of Fee 5% of Fee
b) 10 or less seating capacity 750.00 5% of Fee 5% of Fee
c) 11-25 seating capacity 1,000.00 5% of Fee 5% of Fee
d) 26 or more seating capacity 1,200.00 5% of Fee 5% of Fee
Lechon House
a) Counter 500.00 5% of Fee 5% of Fee
b) 10 or less seating capacity 750.00 5% of Fee 5% of Fee
c) 11 seating capacity or more 1,000.00 5% of Fee 5% of Fee
Meals and Snacks Dealer 800.00 5% of Fee 5% of Fee
Refreshment Parlor/Snack Inn/Canteen
a) 10 or less seating capacity 750.00 5% of Fee 5% of Fee
b) 11-25 seating capacity 1,000.00 5% of Fee 5% of Fee
c) 26 or more seating capacity 1,500.00 5% of Fee 5% of Fee
Restaurant
a) 10 or less seating capacity 3,000.00 5% of Fee 5% of Fee
b) 11-25 seating capacity 4,000.00 5% of Fee 5% of Fee
c) 26 or more seating capacity 5,000.00 5% of Fee 5% of Fee
E. FINANCIAL INSTITUTIONS
Banking Institutions 1,500.00 5% of Fee 5% of Fee
Insurance 1,500.00 5% of Fee 5% of Fee
Lending Investor 1,000.00 5% of Fee 5% of Fee
Pawnshop 1,000.00 5% of Fee 5% of Fee
Financing Institution 1,000.00 5% of Fee 5% of Fee
F. MANUFACTURER/PRODUCER
Agricultural Product Producer 1,500.00 5% of Fee 5% of Fee
Assembler of Used Vehicle Engine/Chassis 2,500.00 5% of Fee 5% of Fee
Assembler of Video Machine 1,500.00 5% of Fee 5% of Fee
Bag Manufacturer 2,500.00 5% of Fee 5% of Fee
Bakery
a.Big Scale 2,500.00 5% of Fee 5% of Fee
b.Small Scale 1,500.00 5% of Fee 5% of Fee
Balloon Maker 700.00 5% of Fee 5% of Fee
Balut Maker 1,000.00 5% of Fee 5% of Fee
Banana Chips Maker
a.For Export 3,000.00 5% of Fee 5% of Fee
b.Local 1,200.00 5% of Fee 5% of Fee
Banana Grower
a.Small Scale 3,000.00 5% of Fee 5% of Fee
b.Medium Scale 5,000.00 5% of Fee 5% of Fee
c.Large Scale 10,000.00 5% of Fee 5% of Fee
Barquillos Maker 1,000.00 5% of Fee 5% of Fee
Battery Manufacturer 2,500.00 5% of Fee 5% of Fee
Blacksmith 800.00 5% of Fee 5% of Fee
Body Building 1,200.00 5% of Fee 5% of Fee
Cakes and Pastries Maker 1,000.00 5% of Fee 5% of Fee
Candle Manufacturer 1,000.00 5% of Fee 5% of Fee
Candy Maker 2,000.00 5% of Fee 5% of Fee
Car/Auto Assembler 2,000.00 5% of Fee 5% of Fee
Ceramics Product Maker 1,500.00 5% of Fee 5% of Fee
Chicharon Maker 1,000.00 5% of Fee 5% of Fee
Chop Stick/By-product Maker 5,000.00 5% of Fee 5% of Fee
Cocoa/Tablia Maker 500.00 5% of Fee 5% of Fee
Coffin Maker 1,200.00 5% of Fee 5% of Fee
Concrete Product Manufacturer 1,000.00 5% of Fee 5% of Fee
Cooking Oil Producer 3,000.00 5% of Fee 5% of Fee
Commissary 2,000.00 5% of Fee 5% of Fee
Crispy Mix Powder Maker 2,000.00 5% of Fee 5% of Fee

94
Curtain Making 600.00 5% of Fee 5% of Fee
Doormat/Rags Maker 500.00 5% of Fee 5% of Fee
Farm Equipment Maker 1,500.00 5% of Fee 5% of Fee
Fiber Glass Fabrication 800.00 5% of Fee 5% of Fee
Fish Bait Producer/Supplier 800.00 5% of Fee 5% of Fee
Fishpond
a.Below 5 hectares 1,000.00 5% of Fee 5% of Fee
b.Above 5 has. 2,000.00 5% of Fee 5% of Fee
Floor Wax Manufacturer 1,500.00 5% of Fee 5% of Fee
Footwear Manufacturer 2,000.00 5% of Fee 5% of Fee
Fruit Juices Manufacturer 1,000.00 5% of Fee 5% of Fee
Fruit Grower
a.Small Scale 1,500.00 5% of Fee 5% of Fee
b.Medium Scale 2,500.00 5% of Fee 5% of Fee
c.Large Scale 3,000.00 5% of Fee 5% of Fee
Furniture Shop/Woodcraft
a.Small Scale 1,000.00 5% of Fee 5% of Fee
b.Medium Scale 2,000.00 5% of Fee 5% of Fee
c.Large Scale 3,000.00 5% of Fee 5% of Fee
Garment Manufacturer 10,500.00 5% of Fee 5% of Fee
Gas Stove Manufacturer 1,500.00 5% of Fee 5% of Fee
Glass/Aluminum Fabrication 1,500.00 5% of Fee 5% of Fee
Gold Processing Plant 2,500.00 5% of Fee 5% of Fee
Goldsmith 1,500.00 5% of Fee 5% of Fee
Handicraft/Native Products Manufacturer 2,500.00 5% of Fee 5% of Fee
Herbal Oil Maker 600.00 5% of Fee 5% of Fee
Honey Bee Producer 800.00 5% of Fee 5% of Fee
Ice Buko Maker 2,000.00 5% of Fee 5% of Fee
Ice Cream Maker 2,000.00 5% of Fee 5% of Fee
Ice Drop Maker 1,500.00 5% of Fee 5% of Fee
Ice Plant 2,000.00 5% of Fee 5% of Fee
Jewelry Manufacturing 1,500.00 5% of Fee 5% of Fee
Livestock Producer
a.Small Scale 2,500.00 5% of Fee 5% of Fee
b.Big Scale 3,000.00 5% of Fee 5% of Fee
Lumpia Wrapper Maker 400.00 5% of Fee 5% of Fee
Macaroni Curl Maker 1,200.00 5% of Fee 5% of Fee
Meat Processor 2,000.00 5% of Fee 5% of Fee
Metalcraft 10,500.00 5% of Fee 5% of Fee
Miki Maker 1,500.00 5% of Fee 5% of Fee
Mini-Veneer Processing Plant 10,500.00 5% of Fee 5% of Fee
Musical Instrument Maker 800.00 5% of Fee 5% of Fee
Nata de Coco Maker 500.00 5% of Fee 5% of Fee
Native Delicacies Maker 500.00 5% of Fee 5% of Fee
News Publisher 900.00 5% of Fee 5% of Fee
Novelty/Gift Item Maker 900.00 5% of Fee 5% of Fee
Nursery (Fruit/Tree) 750.00 5% of Fee 5% of Fee
Orchidarium 1,000.00 5% of Fee 5% of Fee
Organic Fertilizer Producer 600.00 5% of Fee 5% of Fee
Ornamental Plant Producer 750.00 5% of Fee 5% of Fee
Pallet Board Manufacturer 3,000.00 5% of Fee 5% of Fee
Paper Bag Manufacturer 800.00 5% of Fee 5% of Fee
Peanut Butter Manufacturer 500.00 5% of Fee 5% of Fee
Piggery
a.Big Scale (501 heads above) 4,300.00 5% of Fee 5% of Fee
b.Medium Scale (101-500 heads) 3,500.00 5% of Fee 5% of Fee
c.Small Scale (10-100 heads) 2,750.00 5% of Fee 5% of Fee
Pillow/Pillow Case Maker 600.00 5% of Fee 5% of Fee
Plaque/Trophy Maker 800.00 5% of Fee 5% of Fee
Plastic Manufacturer 3,000.00 5% of Fee 5% of Fee
Pop Rice/Corn Maker 900.00 5% of Fee 5% of Fee
Pot Holder Maker 700.00 5% of Fee 5% of Fee

95
Pottery Product Maker 500.00 5% of Fee 5% of Fee
Poultry
a.Big Scale (101 heads above) 2,500.00 5% of Fee 5% of Fee
b.Small Scale (100 heads and below) 1,500.00 5% of Fee 5% of Fee
Processed Fish Maker 1,500.00 5% of Fee 5% of Fee
Salabat Manufacturing 700.00 5% of Fee 5% of Fee
Salted Peanuts and the likes 900.00 5% of Fee 5% of Fee
Sand/Gravel/Earthfill Concessionaire 2,000.00 5% of Fee 5% of Fee
Silversmith 1,500.00 5% of Fee 5% of Fee
Softdrink Manufacturer 30,00000 5% of Fee 5% of Fee
Soy Sauce Maker 2,000.00 5% of Fee 5% of Fee
Steel Fabrication 1,500.00 5% of Fee 5% of Fee
Stuff Toy Manufacturer 2,200.00 5% of Fee 5% of Fee
Subdivision Developer
a.Below 5 has. 3,000.00 5% of Fee 5% of Fee
b.Above 5 has. 5,000.00 5% of Fee 5% of Fee
Tikog Producer 1,500.00 5% of Fee 5% of Fee
Tinsmith 1,500.00 5% of Fee 5% of Fee
Tokwa Maker 1,500.00 5% of Fee 5% of Fee
Upholstery Shop 1,150.00 5% of Fee 5% of Fee
Vinegar Maker 2,000.00 5% of Fee 5% of Fee
Water Processor/Purifier 2,500.00 5% of Fee 5% of Fee
Wood Chips Manufacturing 10,000.00 5% of Fee 5% of Fee
G. LESSORS
Boarding House
- 50 or less rooms 1,000.00 5% of Fee 5% of Fee
- 51 or more rooms 2,000.00 5% of Fee 5% of Fee
Book/Pocketbook Rental 500.00 5% of Fee 5% of Fee
Chair/Table Lessor 1,000.00 5% of Fee 5% of Fee
Dormitory
- 50 or less rooms 3,500.00 5% of Fee 5% of Fee
- 51 or more rooms 4,000.00 5% of Fee 5% of Fee
Fish Pond lessor
- Below 5 has. 1,000.00 5% of Fee 5% of Fee
- Above 5 has. 2,000.00 5% of Fee 5% of Fee
Gown Rental 800.00 5% of Fee 5% of Fee
Heavy/ Light Equipment Lessor 5,000.00 5% of Fee 5% of Fee
News/Comic Stand 725.00 5% of Fee 5% of Fee
Playroom Lessor 1,000.00 5% of Fee 5% of Fee
Real Estate Lessor 2,500.00 5% of Fee 5% of Fee
Rent-a-Car 1,500.00 5% of Fee 5% of Fee
Sound System Lessor 2,500.00 5% of Fee 5% of Fee
Tent Lessor 1,000.00 5% of Fee 5% of Fee
Toilet & Bath Lessor 1,000.00 5% of Fee 5% of Fee
Video Tape, CD/VCD, DVD Lessor 1,000.00 5% of Fee 5% of Fee
H. CONTRACTOR SERVICES
Accounting Office Firm 1,200.00 5% of Fee 5% of Fee
Advertising Services 1,200.00 5% of Fee 5% of Fee
Air-conditioning Repair Services 1,000.00 5% of Fee 5% of Fee
Art & Sign/Painting Lettering Shop/T-Shirt Printing 1,000.00 5% of Fee 5% of Fee
Auto/Vehicle, Industrial Motor Repair 1,000.00 5% of Fee 5% of Fee
Shop/Maintenance
Ball Milling Services 1,500.00 5% of Fee 5% of Fee
Barber Shop
- 5 chairs or less 700.00 5% of Fee 5% of Fee
- 6 chairs or more 800.00 5% of Fee 5% of Fee
Battery Charging/Repair Services 800.00 5% of Fee 5% of Fee
Bicycle Repair Shop 700.00 5% of Fee 5% of Fee
Blue Printing Services 500.00 5% of Fee 5% of Fee
Booking Office 1,000.00 5% of Fee 5% of Fee
Bus Services 1,000.00 5% of Fee 5% of Fee
Calibration Services 1,500.00 5% of Fee 5% of Fee

96
Car Wash Services 800.00 5% of Fee 5% of Fee
Cargo Forwarder 800.00 5% of Fee 5% of Fee
Catering Services 1,500.00 5% of Fee 5% of Fee
Cellphone Repair Services/Shop 1,000.00 5% of Fee 5% of Fee
Cemetery/Memorial Park (Private) 4,000.00 5% of Fee 5% of Fee
Chainsaw Repair Shop 1,500.00 5% of Fee 5% of Fee
Clutch and Brake Bonding Services 1,000.00 5% of Fee 5% of Fee
Coconut/ Rice Grinder 500.00 5% of Fee 5% of Fee
Cold Storage Services 2,000.00 5% of Fee 5% of Fee
Communication Services 1,500.00 5% of Fee 5% of Fee
Computer Ink Refilling 1,000.00 5% of Fee 5% of Fee
Consultancy Office 1,200.00 5% of Fee 5% of Fee
Cross Stitch Services 500.00 5% of Fee 5% of Fee
Curtain Making (Service Only) 700.00 5% of Fee 5% of Fee
Dance/Physical Fitness Studio 750.00 5% of Fee 5% of Fee
Dental Clinic 1,500.00 5% of Fee 5% of Fee
Derma/Skin Care Clinic 1,000.00 5% of Fee 5% of Fee
Desktop Publishing (Services) 500.00 5% of Fee 5% of Fee
Dress Shop
- 5 machines or less 800.00 5% of Fee 5% of Fee
- 6 machines or more 1,000.00 5% of Fee 5% of Fee
Drilling Services 1,500.00 5% of Fee 5% of Fee
Laundry Services, Dry Cleaning Services 750.00 5% of Fee 5% of Fee
Electrical Shop 800.00 5% of Fee 5% of Fee
Electronics Repair Shop 800.00 5% of Fee 5% of Fee
Emission Testing Services 2,000.00 5% of Fee 5% of Fee
Employment Recruitment Agency 1,200.00 5% of Fee 5% of Fee
Engraving Services 600.00 5% of Fee 5% of Fee
Event Coordinator 800.00 5% of Fee 5% of Fee
Farm Equipment Repair Services 1,000.00 5% of Fee 5% of Fee
Fax Machine Services 1,000.00 5% of Fee 5% of Fee
Fiber Glass Repair Shop 1,000.00 5% of Fee 5% of Fee
Film Processing Services 1,000.00 5% of Fee 5% of Fee
Fire Security System Services 1,000.00 5% of Fee 5% of Fee
Forklift Services 1,500.00 5% of Fee 5% of Fee
Framing Services 800.00 5% of Fee 5% of Fee
Funeral Parlor/Service 4,000.00 5% of Fee 5% of Fee
Gas Stove Repair Shop 500.00 5% of Fee 5% of Fee
General Building/Construction Services 5,000.00 5% of Fee 5% of Fee
General Engineering Services 2,500.00 5% of Fee 5% of Fee
Glass/Aluminum Installation Services 1,000.00 5% of Fee 5% of Fee
Goldsmith (Services Only) 1,000.00 5% of Fee 5% of Fee
Government Offices 750.00 5% of Fee 5% of Fee
Heavy Equipment Repair Shop 1,500.00 5% of Fee 5% of Fee
Hospitals
- 50 beds and below 5,000.00 5% of Fee 5% of Fee
- 51 to 100 beds 7,500.00 5% of Fee 5% of Fee
- 101 to 150 beds 15,000.00 5% of Fee 5% of Fee
- 151 to 200 beds 20,000.00 5% of Fee 5% of Fee
- 201 beds and above 30,000.00 5% of Fee 5% of Fee
Hotels
- 10 rooms or less 2,500.00 5% of Fee 5% of Fee
- 11 to 20 rooms 3,000.00 5% of Fee 5% of Fee
- 21 to 30 rooms 4,000.00 5% of Fee 5% of Fee
- 31 to 40 rooms 5,000.00 5% of Fee 5% of Fee
- 41 to 50 rooms 6,000.00 5% of Fee 5% of Fee
- 51 rooms and more 8,000.00 5% of Fee 5% of Fee
Hydraulic Repair Services 1,000.00 5% of Fee 5% of Fee
Internet Café/ Internet Services
- Below 5 units 750.00 5% of Fee 5% of Fee
- 6 to 10 units 1,000.00 5% of Fee 5% of Fee
- 11 to 20 units 1,250.00 5% of Fee 5% of Fee

97
- 21 units and above 1,500.00 5% of Fee 5% of Fee
Janitorial Services 1,000.00 5% of Fee 5% of Fee
Jewelry Repair Shop 600.00 5% of Fee 5% of Fee
Key Duplicating Services 600.00 5% of Fee 5% of Fee
Labor Contractor 1,500.00 5% of Fee 5% of Fee
Laboratory Services, Drug Testing 1,500.00 5% of Fee 5% of Fee
Laminating Services 1,000.00 5% of Fee 5% of Fee
Landscaping Services 1,200.00 5% of Fee 5% of Fee
Law Firm Office/Firm 1,000.00 5% of Fee 5% of Fee
Learning Institutions
- 1,000 students or less 2,000.00 5% of Fee 5% of Fee
- 1,001 to 2,500 students 3,000.00 5% of Fee 5% of Fee
- 2,501 to 5,000 students 4,000.00 5% of Fee 5% of Fee
- 5,001 students and up 5,000.00 5% of Fee 5% of Fee
Liaison Office 1,500.00 5% of Fee 5% of Fee
Lumber, Sawmill, Planer Services 2,500.00 5% of Fee 5% of Fee
Machine Shop
- 5 machines or less 2,000.00 5% of Fee 5% of Fee
- 6 machines or more 3,500.00 5% of Fee 5% of Fee
Mailing Center 800.00 5% of Fee 5% of Fee
Management Services 1,000.00 5% of Fee 5% of Fee
Massage Parlor 5% of Fee 5% of Fee
- 5 beds or less 600.00 5% of Fee 5% of Fee
- 6 to 10 beds 1,000.00 5% of Fee 5% of Fee
-11 beds or more 1,200.00 5% of Fee 5% of Fee
Maternity/Midwifery Clinic
- 5 beds or less 1,500,00 5% of Fee 5% of Fee
- 6 to 10 beds 2,000.00 5% of Fee 5% of Fee
- 11 beds or more 2,500.00 5% of Fee 5% of Fee
Meat Grinder 500.00 5% of Fee 5% of Fee
Medical Clinic 3,000.00 5% of Fee 5% of Fee
Mimeographing Services 600.00 5% of Fee 5% of Fee
Mining Office 1,200.00 5% of Fee 5% of Fee
Money Changer 1,500.00 5% of Fee 5% of Fee
Money Transfer Services 1,500.00 5% of Fee 5% of Fee
Office Equipment/Appliance Repair Services 2,000.00 5% of Fee 5% of Fee
Optical Clinic 1,500.00 5% of Fee 5% of Fee
Oxygen/Acetylene Maintenance Services 1,000.00 5% of Fee 5% of Fee
Parking Space/Terminal (Private)
- 50 units or less 2,000.00 5% of Fee 5% of Fee
- 51 units or more 3,000.00 5% of Fee 5% of Fee
Party Clown Provider 600.00 5% of Fee 5% of Fee
Pest Control Services 1,000.00 5% of Fee 5% of Fee
Photo Studio 900.00 5% of Fee 5% of Fee
Photocopy Services 750.00 5% of Fee 5% of Fee
Plumbing Services 1,000.00 5% of Fee 5% of Fee
Printing Press 1,500.00 5% of Fee 5% of Fee
Public Calling Services 2,000.00 5% of Fee 5% of Fee
Radiator Repair Services 1,000.00 5% of Fee 5% of Fee
Radio Broadcasting Station 900.00 5% of Fee 5% of Fee
Realty Office 1,200.00 5% of Fee 5% of Fee
Refrigeration Repair Services 1,200.00 5% of Fee 5% of Fee
Re-saw Mill 1,000.00 5% of Fee 5% of Fee
Rice Hulls Mill 2,000.00 5% of Fee 5% of Fee
Rice /Corn Mills
Small Scale 1,500.00 5% of Fee 5% of Fee
Medium Scale 4,500.00 5% of Fee 5% of Fee
Large Scale 7,500.00 5% of Fee 5% of Fee
Roofing Services 1,500.00 5% of Fee 5% of Fee
Rubber Bushing 600.00 5% of Fee 5% of Fee
Security/Detective Services 1,200.00 5% of Fee 5% of Fee
Septic Tank Services 2,500.00 5% of Fee 5% of Fee

98
Service Contractor 1,200.00 5% of Fee 5% of Fee
Sharpening Services 300.00 5% of Fee 5% of Fee
Shoe Repair Shop 300.00 5% of Fee 5% of Fee
Soldering Services 300.00 5% of Fee 5% of Fee
Specialty Contractor 1,000.00 5% of Fee 5% of Fee
Sporting Goods/Items Repair Services 1,000.00 5% of Fee 5% of Fee
Stevedoring Services 2,500.00 5% of Fee 5% of Fee
Stone Wash Services 500.00 5% of Fee 5% of Fee
Surveying Office/Services 1,200.00 5% of Fee 5% of Fee
Tent Repair and Services 1,000.00 5% of Fee 5% of Fee
Ticketing Office (Land/Sea/Air) 1,200.00 5% of Fee 5% of Fee
Tire Recapping Services
- Small Scale 1,000.00 5% of Fee 5% of Fee
- Big Scale 3,000.00 5% of Fee 5% of Fee
Training Center 2,000.00 5% of Fee 5% of Fee
Transportation Services 2,000.00 5% of Fee 5% of Fee
Travel Agency 1,200.00 5% of Fee 5% of Fee
Truck Weighing Scale Services 1,500.00 5% of Fee 5% of Fee
Trucking and Hauling Services
- 5 units or less 1,000.00 5% of Fee 5% of Fee
- 6 units or more 2,000.00 5% of Fee 5% of Fee
Tutorial Services 900.00 5% of Fee 5% of Fee
Typing/Computer Job Services 600.00 5% of Fee 5% of Fee
Veterinary Clinic 800.00 5% of Fee 5% of Fee
Video Coverage Services 600.00 5% of Fee 5% of Fee
Vulcanizing Shop 750.00 5% of Fee 5% of Fee
Warehouse
- 2,000 sq. or more 3,000.00 5% of Fee 5% of Fee
- 1,000 sq.m. to 1,999 sq.m. 2,500.00 5% of Fee 5% of Fee
- 500 sq. m. to 999 sq.m. 1,000.00 5% of Fee 5% of Fee
- less than 500 sq.m. 750.00 5% of Fee 5% of Fee
Watch Repair Shop 450.00 5% of Fee 5% of Fee
Waterworks Services 1,500.00 5% of Fee 5% of Fee
Welding Gear Repair 400.00 5% of Fee 5% of Fee
Welding Shop 1,000.00 5% of Fee 5% of Fee
Well-drilling Services
- Small Scale 1,500.00 5% of Fee 5% of Fee
- Big Scale 3,500.00 5% of Fee 5% of Fee
I. MARKET/MALL/DEPARTMENT STORE
1. Department Stores/Supermarkets 10,200.00 5% of Fee 5% of Fee
a) All areas inside the establishment occupied and
operated by the owner except bodega, kitchen, 2.00/sq.m. 5% of Fee 5% of Fee
offices, garage/parking area and leased stalls and
spaces
b) All stalls at the Economic Enterprises 800.00 5% of Fee 5% of Fee
2. Malls 20,000.00 5% of Fee 5% of Fee
Section 269. Environmental Management Fees for Special Requests.
a) The cuttings, plants, foliage, lumber wastes and similar bulky wastes or any solid
waste considered as extra ordinary garbage may be disposed of by the City
Environment and Natural Resources Office provided that a Special Environmental
Management Fee shall be levied amounting to P 500.00 per trip.
b) Upon special request for reasons acceptable to the City Environment and Natural
Resources Office, the City garbage vehicles may enter within the compound or
premises of an industrial or commercial establishment to collect the garbage thereat:
Provided, that the concerned party shall pay an additional One Hundred Fifty pesos
(150.00) per month over and above the fee schedule set forth in this section:
Provided further, that such garbage or refuse is segregated and placed in appropriate
containers.
Section 270. Environmental Management Fee for Special Events/
Occasions/Celebrations. Product Booth display Stall/Booth owners during Trade Fair, Feria,

99
Carnivals in connection with fiesta, foundation anniversaries, Barangay Day, Festivals and other
related events shall be charged an environmental management fee of P150.00.
Section 271. Dumping/Tipping Fee. There shall be levied a dumping/tipping fee of not
less than P 100.00 and not more than P 200.00 (P 100.00 – Old Rate) per trip (based on a 5-6
cu.m. capacity hauler truck) to private haulers/contractors who will dump their segregated
garbage at the disposal site.
Section 272. Classification. The classification of the sources into households,
institutions, and industrial, commercial or agricultural shall be based on the City Zoning
Ordinance. For industrial and commercial sources, their permits or licenses to operate shall be
made the basis of the classification in addition to the said zoning Ordinance.
Section 273. Manner of Payment / Collection. The fees imposed herein shall be
paid/collected as follows:
a) For households - Monthly
b) For Institutions – Annually not later than the 20th day of January of every year
c) For Industrial Establishments – Annually, upon renewal of Business Permit
d) For Commercial Establishments – Annually, upon renewal of Business Permit
e) For Agricultural Sources – Annually, upon renewal of Business Permit
Section 274. Adjustment of Fees. The fees imposed herein shall be subject to a 45 %
increase after three years. Any subsequent increase or decrease shall be made through an
appropriate ordinance enacted by the Sangguniang Panlungsod based on results of assessments
or studies conducted for the purpose.
Section 275. Penalties. The following penalties shall be imposed for non-payment of the
environmental management fees:
a) Stopping or cutting of service/s.
b) Penalty shall be imposed based on Section 48 of this Ordinance
c) For late payments, a surcharge of 2% per month of delay shall be imposed.
Section 276. Environmental Inspection Fee. – Every owner/operator of business,
industrial, commercial or agricultural establishment building/structure shall be charged an
Environmental Inspection Fee for the conduct of technical inspection and compliance
monitoring of environmental management clearance.

Particulars Fees (PhP)


A. All High-Risk industries/establishments with potential sources of pollution (water,
air, noise, smoke, land pollution)
1. Fuel Depot & Fuel Storage Facilities 800.00
2. Gasoline Service and LPG filling/refilling stations 500.00
3. All big scale manufacturing industries 1,000.00
4. Private hospitals 1,000.00
5. Funeral Parlors/Memorial Parks 1,000.00
6. Sawmill/veneer plants 1,000.00
7. Shopping centers/malls/markets 600.00
8. Power Substations, cell sites 500.00
9. Junkshops 500.00
10. Retailer of LPG (10 tanks and above) 300.00
11. Quarry Operators 500.00
B. All other industries/establishments with potential sources of pollution (water, air,
odor, noise, smoke, land pollution)
1. Small scale manufacturing industries 300.00
2. Housing development projects 700.00
3. High-rise buildings 600.00
4. Fast food chains/restaurants 400.00
5. Terminal/garage of transport/trucking services 400.00
6. Medical clinics with lying-in clinics 800.00
7. Hotels, motels, apartelles, inns, lodging houses 800.00
8. Welding shop/auto repair w/repainting shop, furniture shop, Refrigeration w/ 300.00
repainting shop, machine shops
9. Car wash, laundry services 300.00
10. Livestock, exceeding 5 heads 800.00
11. Poultry, Game Fowl, exceeding 25 heads 800.00

100
12. Laboratories, warehouses 400.00
13. Amusement places such as Cinema houses, KTV, Bowling Lanes, cockpit 400.00
arenas, resorts & Swimming pools
14. Such other projects/activities/business subject of Complaint/inspection 300.00
C. Accreditation Fee of environmental pollution officer (EPO) 200.00
D. Environmental Clearance/Certification Fee 100.00
Section 277. User’s Fee. There shall be collected a User Fee for the use of Public Pay
Toilet/Comfort Rooms
Particulars Fees (PhP)
1. Use of Urinals (Urinary discharge) 3.00
2. Use of Toilet Bowls (Escreta Disposal) 5.00
3. Bathing/Washing 10.00

Section 278. Entrance Fees and Other Fees. There shall be collected Entrance Fees and
Other Fees for visits to the following:
Particulars Fees (PhP)
1. Baras Bird Sanctuary
a. Student 10.00
b. Adult 20.00
2. DECELA & MRF
a. Student 10.00
b. Adult 20.00
3. Cottage Rental Fee 100.00/day
4. Rental of Multi-purpose Bldg./Hall 200.00/day
5. Camping Fee 50.00/day
Section 279. Inspection Fee for Industrial Tree Plantations. There shall be collected
an Inspection Fee for Industrial Tree Plantations as follows:
1. Cutting/Trimming Permit …………………………………………2.00 per tree

ARTICLE G. SANITARY INSPECTION AND SANITATION SERVICES FEE

Section 280. Imposition of Fee. There shall be collected from operations of every
business establishments in this City an Annual Fixed Sanitary and Sanitation Services fee of PhP
300.00
Section 281. Time of Payment. The fee imposed in this Article shall be paid to the City
Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance
of the sanitary inspection certificate by the City Health Officer and upon renewal of the same
every year thereafter within the first twenty (20) days of January.
Section 282. Administrative Provisions.
1. The City Health Officer or his duly authorized representative shall conduct an annual
sanitary inspection of all business establishments and buildings to determine their
adequacy of ventilation, general sanitary conditions and propriety for habitation.
2. The City Health Officer shall require evidence of payment of the fee imposed herein
before he issues a sanitary
inspection certificate.

ARTICLE H. – FIRE SAFETY INSPECTION FEE

Section 283. Imposition of Fee. There shall be collected from operators of business
establishments in this City an Annual Fire Safety Inspection Fee prescribed hereunder:
Particulars Fees (PhP) SSF (PhP) SF (PhP)
1. Gasoline Stations & Similar Establishments 2,000.00 5% of Fee 5% of Fee
2. Factories/warehouses of combustible/Flammable 2,000.00 5% of Fee 5% of Fee
Materials
3. Businesses selling/storing combustible 1,000.00 5% of Fee 5% of Fee
/flammable Materials (more than 5 cylinders)
4. Businesses selling/storing combustible/flammable 250.00 5% of Fee 5% of Fee
Materials (5 cylinders or less)
5. All other business establishments 100.00 5% of Fee 5% of Fee

101
Section 281. Time of Payment. The fee imposed in this Article shall be paid to the CTO
after a fire safety inspection of the establishment has been made but prior to the issuance of the
“Fire Safety Inspection Certificate” by the Chief of The Fire Station, his authorized
representative and upon renewal of the same every year thereafter within the first 20 days of
January.
Section 282. Administrative Provisions. The Chief of the Fire Station, BFP or his duly
authorized representative, shall conduct an annual and periodic inspection of all business
establishments and buildings to determine propriety of existing fire safety and prevention devices
or equipment as well as their compliance to fire safety rules and regulations.
The Chief of the Fire Station, BFP shall issue the necessary rules and regulations for the
implementation of this Article. Such rules and regulations shall be enforced until rescinded,
modified or revoked by the Provincial Fire Marshall.
Section 283. Applicability Clause. All other matters relating to fire inspection and
issuance of permit thereof shall be governed by pertinent provisions of PD 1185 (Fire Code of
the Philippines) and other existing laws, rules and regulations.

ARTICLE I. POLICE, PROSECUTION, COURT AND OTHER REGULATORY FEES

Section 284. Imposition of Fee. There shall be collected a service fee for each Police or
Court Clearance Certificate issued, as follows:
I. POLICE CLEARANCE AND SERVICE FEES
Particulars Fees (PhP) SF (PhP)
A. Certified True Copy
1. Police Blotter 50.00 5% of Fee
2. Police/Traffic Investigation Report 50.00 5% of Fee
3. Fire Incident Report (For Insurance Purposes) 200.00 5% of Fee
4. Others 50.00 5% of Fee
B. Certification
1. Lost Driver’s License 200.00 5% of Fee
2. Lost Certificate of Registration & Official Receipt 200.00 5% of Fee
3. Lost Vehicle Plate 200.00 5% of Fee
4. Lost Student Permit 100.00 5% of Fee
C. Police Clearance
1. Application for Filipino Citizenship/Naturalization 2,000.00 5% of Fee
2. Passport Application 500.00 5% of Fee
3. Visa Application 500.00 5% of Fee
4. Application for Probation 200.00 5% of Fee
5. Firearms Permit Application 500.00 5% of Fee
6. Cosmetology 500.00 5% of Fee
7. Airgun/airsoft/paintball permit application 200.00 5% of Fee
8. Employment, Scholarship, Study Grant
a) Local Use 50.00 5% of Fee
b) For Use Abroad 300.00 5% of Fee
9. Other Clearances not specified 100.00 5% of Fee
D. Assistance Fees
1. Implementation of Writ of Demolition 2,500.00 5% of Fee
2. Implementation of Writ of Execution 1,000.00 5% of Fee
E. Certification as to any alterations made to motor 300.00 5% of Fee
vehicle as to its body, color, engine, conversion from one
make to another.
F. New Bicycle Registration Application 50.00 5% of Fee
G. Service Fees
1. Police Report/Spot Report 100.00 5% of Fee
2. Copy of Police Blotter 100.00 5% of Fee
3. Mediation/Settlement Fee 200.00 5% of Fee
I. Other Purposes not specified 100.00 5% of Fee
II. PROSECUTOR’S OFFICE
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 100.00 5% of Fee
B. Legal Documents 50.00 5% of Fee

102
C. Certifications 100.00 5% of Fee
D. Other Documents 100.00 5% of Fee
III. COURT CLEARANCE
Particulars Fees (PhP) ESPF (PhP)
A. Certified True Copy 100.00 5% of Fee
B. Legal Documents 50.00 5% of Fee
C. Certifications 100.00 5% of Fee
D. Other Documents 100.00 5% of Fee

Section 285. Exemption. The Fee imposed in this Article shall not be collected for
clearance certificate issued to Barangay Officials.
Section 286. Time of Payment. The service fee imposed in this Article shall be paid to
the City Treasurer upon application for the police or court clearance certificate.

ARTICLE J. FEES FOR THE TEMPORARY USE OF SIDEWALKS AND ALLEYS

Section 287. Imposition of fee. Any person who shall temporarily use or occupy the city-
owned sidewalk or alleys or portion thereof in connection with any construction works and other
allowable purposes shall first secure a permit from the City Mayor and pay a fee of Fifty Pesos
(P50.00) for every square meter, or fraction thereof, per month or fraction thereof.
Particulars Fees (PhP) ESPF SSF
(PhP) (PhP)
For the temporary use of 50.00 per square 5% of Fee 5% of
sidewalks/alleys for construction work meter per month Fee
& other allowable purposes
Section 288. Time and Manner of Payment. The fee shall be paid to the City Treasurer
upon application of the permit from the City Mayor thru the City Engineer.
Section 289. Administrative Provisions. The period of occupancy and/or use of
sidewalks or alleys or portion thereof shall commence from the time the permit is issued and
shall terminate upon the completion of the construction works or upon cancellation of the permit
thereof until the construction work is completed.
Upon completion of the project, the proprietor should immediately clean the portion
utilized otherwise the same will be cleared at his expense at the rate of Two Hundred Pesos per
load.

ARTICLE K. RENTAL OF HEAVY EQUIPMENT AND DUMP TRUCKS OF THE


CITY OF TACURONG

Section 290. Imposition of Rentals. There shall be collected a rental fee for use of any of
the city-owned heavy equipment and dump trucks as an amendment to City Ordinance No. 24,
Series of 2002 at the following rates:
Particulars Rental (PhP) RMF (PhP) DMF (PhP)
A. For Private & Government Use
1. Tractor Crawler w/ Bulldozer
a. Caterpillar D6R 4,804.00/hr. 5% of Fee 5% of Fee
2. Motorized Grader
a. Caterpillar 120H 1,043.70/hr. 5% of Fee 5% of Fee
b. Mitsubishi LG2H 543.60/hr. 5% of Fee 5% of Fee
3. Front End Loader
a. Hitachi LX 300-3 1,691.00/hr. 5% of Fee 5% of Fee
b. Hitachi LX 110 1,691.00/hr. 5% of Fee 5% of Fee
4. Compaction Equipment, Self Propelled,
Vibratory, Steel Drum
a. Stavostroj VV 900D 1,066.20/hr. 5% of Fee 5% of Fee
b. Watanabe Tire Wheeler 618.00/hr. 5% of Fee 5% of Fee
5. Excavating Equipment, Hydraulic Crawler
Mounted
a. Komatsu PC 120 1,459.00/hr. 5% of Fee 5% of Fee
6. Prime Mover with Trailer

103
a. Isuzu 355 V 18 Wheeler 1,214.40/hr 5% of Fee 5% of Fee
7. Mounted Concrete Mixer/Transit Mixer
a. Hino 10 Wheeler (6 cu. m.) 1,066.00/hr. 5% of Fee 5% of Fee
8. Dump trucks
a. Isuzu 6 Wheeler (5 cu. m.) 593.00/hr. 5% of Fee 5% of Fee
A. For Barangays of Tacurong Only
1. Tractor Crawler w/ Bulldozer
a. Caterpillar D6R 1,022.00/hr. 5% of Fee 5% of Fee
2. Motorized Grader
a. Caterpillar 120H 521.85/hr. 5% of Fee 5% of Fee
b. Mitsubishi LG2H 271.80/hr. 5% of Fee 5% of Fee
3. Front End Loader
a. Hitachi LX100-3 518.30/hr. 5% of Fee 5% of Fee
b. Hitachi LX 110 360.00/hr. 5% of Fee 5% of Fee
4. Compaction Equipment, Self Propelled,
Vibratory, Steel Drum
a. Stavostroj VV 900D 533.10/hr. 5% of Fee 5% of Fee
b. Watanabe Tire Wheeler 309.00/hr. 5% of Fee 5% of Fee
5. Excavating Equipment, Hydraulic Crawler
Mounted
a. Komatsu PC 120 225.20/hr. 5% of Fee 5% of Fee
6. Prime Mover with Trailer
a. Isuzu 355 V 607.20/hr 5% of Fee 5% of Fee
7. Mounted Concrete Mixer/Transit Miser
a. Hino 10 Wheeler (6 cu. m.) 408.00/hr. 5% of Fee 5% of Fee
8. Dump trucks
a. Isuzu 6 wheeler 5 cu. m. 295.70/hr. 5% of Fee 5% of Fee

Section 291. Administrative Provisions. The provisions of City Ordinance No. 24, Series of
2002 shall be the basis of implementing this Article.

ARTICLE L. GYMNASIUM RENTAL AND OTHER FEES

Section 292. Imposition of Rentals. There shall be collected a rental fee for use of any of
the Tacurong City Cultural and Sports Center (Gymnasium) as provided for by City Ordinance
No. 01, Series of 2007.
Section 293. Imposition of other Regulatory Fees. There shall be collected an additional
Road and Drainage Maintenance fees hereby amending Section 3 of City Ordinance No. 01,
Series of 2007.
Particulars Rental (PhP) SSF (PhP) SF (PhP)
A. Basketball, Volleyball & Similar Activities
1. Day 100.00/hr. 5% of Fee 5% of Fee
2. Night (w/out using electronic scoreboard) 250.00/hr. 5% of Fee 5% of Fee
3. Night (using electronic scoreboard) 300.00/hr. 5% of Fee 5% of Fee
B. Badminton
1.Day 50.00/court/hr. 5% of Fee 5% of Fee
2. Night 75.00/court/hr. 5% of Fee 5% of Fee
C. Other Activities
1. Cultural Shows and Similar Activities
a. Day 100.00/day 5% of Fee 5% of Fee
b. Night 300.00/night 5% of Fee 5% of Fee
2. Meeting/Conference & Similar Activities
a. Day 75.00/day 5% of Fee 5% of Fee
b. Night 150.00/night 5% of Fee 5% of Fee
Section 294. Administrative Provisions. The provisions of City Ordinance No. 01, Series
of 2007 shall be the basis of implementing this Article.
ARTICLE N. SERVICE FEE FOR CITY SOUND SYSTEM

Section 295. Imposition of Fee. There shall be collected a fee for use of the City Sound
System as follows:

104
Particulars Rental (PhP)
Mode of Utilization;
1. For use in the Foundation Anniversary of the Barangays of the 1,500.00 per day/night
City of Tacurong
2. For use in other activities of the Barangays/Puroks other than 3,500.00 per day/night
the Foundation Anniversary of the Barangay
3. For use by private Individuals /organizations /NGOs /Pos and 5,000.00 per day/night
other groups
Section 296. Manner of Payment. The fee should paid to the Office of the City Treasurer
before the activity. The Official Receipt shall serve as proof for the release of the City Sound
System.
Section 297. Exemption. Activities of the City Government of Tacurong shall be
exempted in the payment of the fee.

ARTICLE O. HOUSE/BUILDING NUMBERING FEE

Section 298. Imposition of Fee. There shall be collected a fee of Two Hundred Pesos
(P 200.00) for every building whether used as residential, commercial or industrial within the
City of Tacurong upon installation of the Building/House Number Plate.

BOOK II. CITY ECONOMIC ENTERPRISES

CHAPTER I – PUBLIC MARKET

ARTICLE A. SCOPE AND PURPOSE

Section 299. Scope. This Chapter shall govern the payment of fees, charges, rules and
regulations in the Public Market and Slaughterhouse.
Section 300. Purpose. This Chapter shall have the following purposes:
a. Guide, control, and regulate the growth and development of this city’s public market
and slaughterhouse including its premises;
b. Protect the character and stability of the public market and slaughterhouse and its
premises as well as promote an orderly and beneficial development of the same;
c. Promote and protect the health, safety, peace, comfort, convenience and general
welfare of the occupants therein as well as the general public patronizing the public
market;
d. Regulate the operation of all businesses or trade activities in the public market;
e. Regulate and restrict the location and use of stalls, booths or other structures inside the
public market compound;
f. Regulate the alteration or remodeling of existing booths or structures in such a way to
avoid public hazards or inconvenience;
g. Eliminate the incompatible or non-conforming uses of the public market stalls and its
premises.

ARTICLE B. DEFINITION OF TERMS AND RULES OF CONSTRUCTION

Section 301. Definitions. When used in this Code, each of the following words and
phrases shall be constructed to mean as follows:
Carenderia Section - Area where all kinds of cooked foods and delicacies are sold.
Dried Fish Section - Area where all kinds of dried marine products are principally sold.
Dry Goods Section - Area where all kinds of dry goods are principally sold.
Fish Section – Area where marine products are principally sold.
Fruits Section – Area where fruits are principally sold.
Government-Owned or Operated Public Market – Market established out of public
funds or those leased/acquired by any legal means from private persons, natural or

105
juridical, to be operated by the government either thru its instrumentality, branch or
political subdivision.
Market Building – A constructed edifice designed to stand more or less permanently,
covering space of land, usually covered by a roof, more or less enclosed by walls and
supported by columns, and serving as a place for commercial or trade activities.
Market Premises - Any space in the public market compound, part of the market lot
consisting of bare ground, outside of the public market building usually occupied by
transient vendors during market days.
Market Rental Fee – The amount of rental fee for the privilege of occupying and
utilizing a market stall or space for commercial activities,
Market Section – A subdivision of the public market housing one class or group of allied
goods, commodities or merchandise.
Market Stall – Any allotted space, with or without booth, inside the public market
building.
Meat Section – Area where all kinds of meat are principally sold.
Native Products Section – Area where all kinds of native products are principally sold.
Public Market – A place, building or structure of any kind owned operated by the city
dedicated to the service of the general public and where basic food items and other
commodities are displayed and offered for sale. Public Market also includes market stalls,
tiendas, buildings, roads, subways, waterways, drainage, parking spaces and other
appurtenances that are integral parts thereto.
Sari-Sari Section – Area where various kinds of essential commodities are sold such as
cooking oil, sugar, flour, etc.
Stall Lessee (also known as Stallholders) – The awardee of the lease contracts to occupy
a market stall or space, with or without booth, inside the public market building.
Store – A building/structure devoted exclusively to the retail/sale of
commodity/commodities.
Tienda- The stalls identifying by a number surrounding the public market consisting of
the front and back tiendas.
Vegetable Section – Area where all kinds of vegetables are principally sold.

ARTICLE C. PUBLIC MARKET FEES

Section 302. Imposition of Fees. There shall be collected the following market charges
and other fees:
Particulars Fees (PhP) DMF (PhP)
A. Market Stall Rentals
1. Front Stall Nos. 1 – 28 5,000.00/month 5% of Fee
2. Front Stall Nos. 29 -86 3,500.00/month 5% of Fee
3. Back Stall Nos. 1 -86 2,800.00/month 5% of Fee
4. Wet Market
a. Meat Section 500.00/month 5% of Fee
b. Fresh Fish Section 500.00/month 5% of Fee
c. Dried Fish Section 400.00/month 5% of Fee
d. Vegetable Section 300.00/month 5% of Fee
5. Dry Goods Section
a. Facing Major Alleys 500.00/month 5% of Fee
b. Others 400.00/month 5% of Fee
6. Native Products Section 500.00/month 5% of Fee
7. Sari-Sari Section 1,000.00/month 5% of Fee
8. Carinderia Section 600.00/month 5% of Fee
B. Other Market Fees (Cash Tickets)
1. Unsheltered Spaces (Identified Areas Only)
a. During Saturdays 25.00/sq. m. 5% of Fee
b. During Wednesday 25.00/sq. m. 5% of Fee
C. Market Entrance Fees
1. Fresh Fish (Seawater)
a. First Class 1.00/kilo 5% of Fee
b. Second Class 0.50/kilo 5% of Fee

106
c. Shrimps/Lobsters 1.00/kilo 5% of Fee
d. Crabs 1.50/kilo 5% of Fee
e. Sea Shells 0.50/kilo 5% of Fee
2. Fresh Fish (Freshwater)
a. First Class 0.50/kilo 5% of Fee
b. Second Class 0.30/kilo 5% of Fee
c. Shrimp (Ulang) 0.30/kilo 5% of Fee
d. Freshwater Shells 0.20/kilo 5% of Fee
3. Dried Fish
a. First Class 0.75/kilo 5% of Fee
b. Second Class 0.50/kilo 5% of Fee
c. Salted Fish 0.25/kilo 5% of Fee
4. Poultry Products
a. Chicken (Dressed) 0.75/kilo 5% of Fee
b. Eggs 1.00/tray 5% of Fee
c. Ducks, Geese, Turkey, etc. (Dressed) 2.00/head
5. Meat Products
a. Cattle, Carabao 0.25/kilo 5% of Fee
b. Pork, Goat 0.20/kilo 5% of Fee
c. Others (Wild Pig, Deer, etc.) 1.00/kilo 5% of Fee
d. Processed/Frozen Meat (Hotdog, etc.) 0.25/kilo 5% of Fee
6. Other Products
a. Bagoong 10.00/can 5% of Fee
b. Tobacco Leaf 5.00/quintal 5% of Fee
c. Coconut
- Husked 10.00 / 100 pieces 5% of Fee
- Un-husked 7.50 / 100 pieces 5% of Fee
d. Mats (Banig) 2.50 per piece 5% of Fee
e. Sawali, Amakan 2.50 per piece 5% of Fee
f. Nipa or Salanggui Shingles 5.00 / 100 pieces 5% of Fee
g. Brooms (Walis Tingting) 10.00 / 100 pieces 5% of Fee
h. Soft Brooms 0.25 per piece 5% of Fee
i. Firewood 1.00 per bundle 5% of Fee
j. Charcoal 2.50 per sack 5% of Fee
k. Palm Oil Fruit 5.00 per sack 5% of Fee
l. Potatoes 2.50 per sack 5% of Fee
m. Sweet Potatoes (Camote) 2.50 per sack 5% of Fee
n. Ginger 0.25/kilo 5% of Fee
o. Garlic 5.00/sack 5% of Fee
p. Onion 3.00/sack 5% of Fee
q. Beans, Mongo, Coffee, Cacao 0.25/kilo 5% of Fee
r. Salt, Refined Sugar, Mascovado 0.10/kilo 5% of Fee
s. Rice Bran and by products 1.00/kilo 5% of Fee
t. Fruits 0.25/kilo 5% of Fee
u. Vegetables (not specified) 0.10/kilo 5% of Fee
v. Pots and other clay products 0.10/piece 5% of Fee
w. Rattan Products
- Small 2.00/piece 5% of Fee
- Medium 3.50/piece 5% of Fee
- Large 5.00/piece 5% of Fee
x. other farm products not specified except
rice/corn
- on a per kilo unit 0.25/kilo 5% of Fee
- on a per piece unit 0.50/piece 5% of Fee
- on a per sack unit 2.00/sack 5% of Fee
Section 303. Office Fees. There shall be fees to be collected for document/s issued by
the Office of the City Market Supervisor as follows:
1. Certification Fee 50.00 plus 5.00 for DMF
2. Photocopy of Contracts/Stall Awards 5.00 per page

107
ARTICLE E. ADMINISTRATIVE PROVISIONS

For purpose of this Chapter, the Market Supervisor, or whoever is the officer-in-charge of
the market administration, shall issue the necessary rules and regulations including the
classification of fish and other seafood. Such rules and regulations issued by him shall be in
force and effect unless repealed or modified by the City Mayor or the Sangguniang Panlungsod.
Section 304. Time and Manner of Payment.
For Stalls. The fee for the rental of fixed market stalls shall be paid to the City Treasurer
or his duly authorized representatives within the first twenty (20) days of each month. In
case of a new lease, the rental due for the month, shall be paid before occupancy of the
stall.
For Occupancy of Market Premises. The fee for the occupancy of market premises shall
be paid daily, before any commodity or merchandise is sold thereat.
For Market Entrance Fee. The market entrance shall be collected before the vendors are
allowed to sell their goods.
Section 305. Issuance of Official Receipt and Cash Tickets.
a. The City Treasurer or his duly authorized representatives shall issue an official receipt
as evidence of payment or rentals of fixed stalls.
b. A cash ticket shall be issued to an occupant of the market premises or transient vendor
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 only for the space of the market
premises to which he is assigned. If a vendor disposes his merchandise on a wholesale
basis to another vendor, the latter shall purchase new tickets if he sells the same
merchandise, even if such sale is done in the same place occupied by the former
vendor.
c. The cash tickets issued shall be torn in half, one-half to be given to the space occupant
or vendor and the other half to be retained by the market collector who shall deliver
the same to the City Treasurer for counter-checking against his record of cash tickets
issued by him for that day.
Section 306. Surcharge for Late or Non-Payment of Rental Fees. The lessee of a stall,
who fails to pay the monthly rental fee within the period prescribed, shall pay an additional
surcharge of twenty-five percent (25%) of the total rent due. Failure to pay the rental fee for
three (3) consecutive months shall cause automatic closure of the stall without any demand and
without prejudice to institute judicial proceedings for collection of such unpaid rents. The stall
owner is given thirty (30) days redemption period after which the stall award shall be declared
cancelled and subject to adjudication.
Any person occupying space in the market premises without first paying the fee imposed
in this Article shall pay three (3) times as much as the regular rate for the space occupied.
Section 307. Adjudication of Stalls.
a. Lease Period.
The contract of lease for a stall shall be for a period of Three (3) years, renewable
upon its expiration for another three years, unless revoked in accordance with the
provisions of this Article.
b. Notice of Vacancy.
Notice of vacancy for stalls/booths shall be made 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 the
bulletin board of the market.

108
NOTICE

Notice is hereby given that Stall/Booth No._____ Building No. _____ of the public
market is vacant (or will be vacated on ______________ 20__). Any person 21 years of age or
over interested to lease the said stall/booth shall file an application therefore on the prescribed
form, copies of which 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/booth shall be determined through drawing of lots to be
conducted on ___________, 20__ at ________ o’clock in the (morning/afternoon) at the Office
of the City Mayor by the Market Committee. This stall/booth is in the __________ Section and is
intended for the sale of _______________.

_____________________
Market Administrator/Supervisor

c. Application for Lease.


1. The application shall be under oath. It shall be submitted to the Office of the City
Mayor by the applicant either in person or through his/her duly authorized
representative.
2. It shall be the duty of the Market Committee to keep a registry book showing the
names and addresses of all applicants for vacant stalls or booths, the numbers and
descriptions of the stalls/booths being applied for, and the date of the receipt by the
Market Committee; and to acknowledge receipt of every application setting forth
therein the time and date of receipt thereof. The application shall be substantially in
the following form:

APPLICATION TO LEASE MARKET STALL

Address
Date
The Chairman
Market Committee on Awards
City of Tacurong

Sir:
I, Filipino, of legal age, married/single and with postal
address at hereby apply for the lease of stall No. __________
of the public market.

Should the above-mentioned stall be leased to me in accordance with the market


rules and regulations, I promise to hold the same under the following conditions:
1. To pay the application fee of P50.00.
2. That, while I am occupying or leasing this stall/tienda/stand, I shall at all
times have my business permit and award with my picture and that of my
helpers framed and hung conspicuously therein.
3. I shall keep the stall/tienda/stand at all times in good and sanitary condition,
to provide garbage receptacles and comply strictly with all sanitary and
market rules and regulations now existing or which may hereafter be
promulgated.
4. I shall pay the corresponding rents for the stall/tienda/stand including
business permit or license and taxes promptly and in the manner prescribed by
existing ordinances.
5. The business to be conducted in the stall/tienda/stand shall belong exclusively
to me.
6. Should I employ helper/s, I would still conduct my business personally.

109
7. I may sell or transfer my right or privileges over my stall/tienda/stand subject
to compliance with the Provisions under Section of this
Article.
8. Any violation on my part or of my helper/s of the foregoing conditions shall be
sufficient cause for the market authorities to revoke the award and to cancel
the contract of lease.
Very respectfully yours,

Applicant

I, ,do hereby state that I am the person who signed the


foregoing statement/application; that I have read the same and the contents thereof are
true to the best of my knowledge.
_______
Affiant
_______________
TIN

SUBSCRIBED AND SWORN to before me in the City of Tacurong, on this _______ day
of ___________________, 20___, applicant-affiant exhibiting to me (his/her)
Community Tax Certificate No._____________, issued at _________________ on
_____________, 20___.

________________________
Officer Authorized to Administer Oath

Recommending Approval

City Treasurer
Chairman, Market Committee on Awards

SP Member
Chairman, SP Committee on Market

TAMAVA President

Barangay Chairman ( Poblacion )

CEEDO Manager/Market Supervisor

Approved:

LINA O. MONTILLA
City Mayor
OEE Control Number:

3. Applicants who are Filipino citizens and a resident of the City of Tacurong shall
have preference in the lease of market stalls. Should there be no interested Filipino
applicant or a resident from within the City on the last day set for filing of
applications, the period prescribed above shall be extended for another ten-days. If
after the expiration of the extension there is still no such applicant, the vacant stall
may be leased to other interested applicants.
4. In case of two or more applicants who are interested to lease the same
stall/tienda/stand, the adjudication of the vacant stall be made through drawing of
lots to be conducted by the market committee on the date and hour specified in the

110
Notice. The result of the drawing of lots shall be reported immediately to the City
Mayor for his appropriate action.
5. The successful applicant shall furnish the Market Committee two (2) copies of his
or her ID (2 x 2) pictures immediately after the award of the lease. It shall be the
duty of the Market Committee to affix one copy of the picture to the application
and the other copy to the record card kept for the purpose.
Section 308. Miscellaneous Provisions on the Lease of Stalls.
a. Vacancy of Stall Before the Expiration of the Lease. Should for any reason the
stallholder or lessee discontinue his business before his Contract of Lease expires,
such stall will be declared vacant and its occupancy thereafter shall be determined in
the manner prescribed under Section 298 of this Article.
b. Partnership with Stall Holder. A market stall holder who enters into business
partnership with any party shall have no authority to transfer to his partner/s the right
to occupy the stall. In case of death or any legal disability of the stallholder to continue
his business, the surviving partner maybe authorized to continue occupying the stall
for a period not exceeding sixty (60) days to wind up the business of the partnership. If
the surviving partner is otherwise qualified to lease a market stall under the provisions
hereof, and the spouse, parent, son, daughter, or relative within the third degree by
consanguinity or affinity of the deceased partner is not applying for the stall, he shall
be given the preference to lease the same.
c. Lessee to Personally Administer his Stall. Any person who has been awarded the
right to lease a market stall in accordance with the provisions therefore, must have the
actual occupancy and administration of his stall or booth; provided that he may
employ his relatives which shall include his spouse, parents and children actually
living with him and who are not disqualified to lease under the provisions thereof in
the suspension of his stall or booth; Provided further that in no case shall the applicant
employ helpers who are not Filipino citizens and , with whom he has any commercial
or business relation whatsoever.
d. Dummies; Sub-lease of Stall. In case where the lessee is not the actual occupant of
said stall/s or has subleased/sublet the same, the lease shall be automatically cancelled
and padlocked 3 days after notice is issued
e. Transfer of Rights. The transfer of rights to a stall/s from one owner to another shall
be allowed subject to the payment of a transfer fee and other regulatory fees at the
rates prescribed hereunder:
Particulars Transfer Fee DMF SSF (PhP)
(PhP) (PhP)
A. Front Stalls
1. Stall Nos. 1 -28 50,000.00 5% of Fee 5% of Fee
2. Stall Nos. 29 – 86 40,000.00 5% of Fee 5% of Fee
B. Back Stalls 25,000.00 5% of Fee 5% of Fee
C. Sari-Sari Stalls 15,000.00 5% of Fee 5% of Fee
D. Carinderia Stalls 15,000.00 5% of Fee 5% of Fee
E. Other Stalls Not 7,500.00 5% of Fee 5% of Fee
Specified

In the case of a transfer of rights where the stall have unpaid obligations to the city
government, the new owner shall bear the burden of paying the unpaid obligations except
when paid at the time of transfer by either party.
In case the stall is transferred without knowledge of the city government or
without paying the corresponding Transfer Fee, the new owner will not be issued a
business permit and license and the stall be automatically padlocked after due notice.
Section 309. Creation of Market Committee. There is hereby created a Market
Committee composed of the City Mayor, or his duly authorized representative, as Chairman; the
City Treasurer; the Chairman of the Sangguniang Panlungsod Committee on Public Market, the
Market Supervisor and the President of the Tacurong Market Vendors Association (TAMAVA);
as members.

111
The Market Committee shall, among its duties, conduct the drawing of lots and opening
of bids in connection with the adjudication of vacant or newly constructed stalls or booths in the
market and to certify the results thereof.
Section 310. Market Hours. Unless a different time is fixed by the Sangguniang
Panlungsod, the public market shall be opened to the public from 3:30 in the morning until 9:00
in the evening everyday. The use of any stall or place in the market as living quarter rooms
and/or sleeping quarter is strictly prohibited and no vendor or stallholder shall remain inside the
market building after the same has been closed.
Section 311. Responsibility for Loss or Damage of Articles/Merchandise after closure
time.
a. The City Government shall not be responsible for any loss or damage that may be
incurred by the lessee property caused by fire, theft, robbery, “force majeure”, or any
other causes. All articles or merchandise left in the public market after closure time
shall be at the risk of the stallholder or owner thereof.
b. All articles abandoned on any public market building in violation of any provision of
this Article or any regulation or rules relating to the management of the market, shall
be deemed a nuisance, and shall be the duty of the Market Administrator or the
Office-In-Charge thereof to take custody of such articles. In case the articles are
claimed within twenty four (24) hours thereafter, they shall be returned to the owner
thereof unless they have deteriorated as to constitute a menace to public health, in
which case, they shall be disposed of in the manner as directed by the Market
Administrator or the Officer-in-Charge, who may as in his discretion, cause the
criminal prosecution of the guilty party, or merely warm him against future violation.
In case the articles have not deteriorated and are not claimed within the time herein
fixed, said articles shall be sold at public auction, and the proceeds thereof shall
accrue to the City Government.

ARTICLE F. MISCELLANEOUS PROVISIONS

Section 312. Unlawful Acts. It is hereby unlawful for any person:


a. To peddle, hawk, sell or offer for sale, or display for sale any article in the alleys and
passageway (pasillo) used by purchasers in the market premises except during
periods and allowed by the Market Committee. Violations of this sub-section shall
cause confiscation of the items for sale. Disposal of perishable items shall be at the
discretion of the Market administrator or officer- in - charge. Non – perishable items
shall be sold at the public auction and the proceeds thereof shall accrue to the city
government.
b. To idly chat, linger, lie in or around the market premises, nor shall any person beg or
solicit contributions of any kind in the public market.
c. To resist, obstruct, annoy or impede any market employee or personnel in the
performance of his duties, nor shall parents allow their children to play in or around
their stalls or in the market premises.
d. To commit any nuisance, make boisterous noise, use any profane or vulgar languages,
commit disorderly conduct, or obstruct the passageway of the market premises.
e. To expose, hang or place any article, whether the same is for sale; or place any kind of
obstruction in the market premises.
f. To carry in his possession deadly weapons such as knives, bolos, axes, ice picks, darts,
etc., within the market premises; or in case of stallholders or their helpers, outside
their respective stalls.
g. To sell or offer for sale any merchandise or articles which have been illegally
acquired.
h. To remove, construct and/or alter the original structure of any stall or booth, electrical
wiring or water connection, without prior permit from the City Mayor.
i. To sell, dispense, serve beer, liquor, wine and other intoxicating drinks, except for
resale outside the public market.
j. To conduct/operate any form of gambling within the premises and its environs.

112
k. To put up any extension of any form in the stall provided except those expressly
allowed by the Market Committee.
l. To cook in areas except the carinderia section to avoid fire/conflagration in the Public
Market.
m. To live/reside in the stalls.
n. To open a padlocked stall for any violation of the provisions of this code without the
knowledge and consent of proper authorities.
Section 313. Conditions for the Lease of Market Stall.
a. No individual stallholder or stall lessee shall be allowed to lease more than two (2)
stalls in the Public Market.
b. Lighting facilities in the leased stall shall be provided by the lessee at his own expense
subject to certain rules and regulations promulgated on this matter.
c. All sanitary rules and regulations shall be strictly observed and followed by all
space/stall lessee. For this purpose, the City Health Officer shall issue the necessary
implementing guidelines in accordance with the Sanitation Code of the Philippines.
d. Market Zoning Regulations
1. There will be zoning areas to designated by the Market Committee and to be
implemented by the Market Administrator.
2. No business permit shall be issued to a stallholder who violates the zoning areas.
3. In the case of existing stalls who are presently in violation of the zoning areas, they
will be given six (6) months after this code takes effect to comply with the
regulation or the city government would automatically effect closure of the stall
upon due notice and cancel their award and permits.
4. All stalls closed due to violation of this regulation shall be re-awarded to interested
and qualified parties through bidding to be conducted by the Market Committee.
e. Sub-Lease Regulations
1. Sub-leasing awarded stalls is strictly prohibited.
2. No business permit shall be issued to anybody who shall sub-lease a stall or a
portion thereof.
3. The award and business permits of those who sub-lease their stall shall be
cancelled and the stall be automatically padlocked 3 days after due notice and re-
awarded to interested and qualified parties through bidding to be conducted by the
market Committee.
4. In the case of existing stalls who are presently in violation of the zoning areas, they
will be given six (6) months after this code takes effect to comply with the
regulation or the city government would automatically effect closure of the stall
upon due notice and cancel their award and permits.
Section 313. Special Provisions. The peddling or sale of fish, meat and vegetables
outside the wet market is strictly prohibited except in Malls duly licensed by the City
Government.
The sale of fish, meat and vegetables in the barangays shall be allowed only if located in
the designated barangay markets and have complied with barangay and city regulations such as
business permits and licences and other regulations.

CHAPTER II. CITY SLAUGHTERHOUSE

ARTICLE A. SLAUGHTERHOUSE CHARGES AND FEES

Section 314. Imposition of Fees.


a. Inspection Fees. Before any animal is slaughtered for public consumption, a permit
shall be secured from the City Veterinarian or his duly authorized representative who
will determine whether the animal or fowl is fit for human consumption, upon
payment of the corresponding fee.

b. Permit Fee to Slaughter. These fees shall be paid to the City Treasurer or his duly
authorized representative before the slaughtered animal is removed from the public
slaughterhouse or after the post mortem inspection as the case may be.

113
c. Slaughter fee. There shall be collected the following slaughter fee for the slaughter of
animals in the City slaughter house:
d. Corral fee. There shall be collected the following fees for the custody or safekeeping
of the animals in the City’s animal corral.
e. Public Scale Fees
f. Auction / Head
g. Washing Fee
h. Delivery Van Fee
Particulars Fees (PhP) SSF (PhP)
A. Inspection Fees
1. Ante Mortem Inspection Fee 30.00/head
2. Post Mortem Inspection Fee 30.00/head
B. Permit Fee to Slaughter
1. Large Cattle 40.00/head
2. Hogs 20.00/head
3. Goat 20.00/head
4. Others 20.00/head
C. Slaughter Fee
1. For Public Consumption
a. Large Cattle 0.75/kilo 5% of Fee
b. Hogs 0.50/kilo 5% of Fee
c. Goat 0.50/kilo 5% of Fee
d. Others 0.50/kilo 5% of Fee
2. For Home Consumption
a. Large Cattle 150.00/head 5% of Fee
b. Hogs 100.00/head 5% of Fee
c. Goat 75.00/head 5% of Fee
d. Others 50.00/head 5% of Fee
D. Corral Fee
1. Large Animals 75.00/night 5.00/night
2. Hogs 50.00/night 5.00/night
3. Others 30.00/night 5.00/night
E. Washing Fee
1. Big Truck 200.00/unit
2. Truck/Van 150.00/unit
3. Tricycle (Covered) 100.00/unit
3. Tricycle (Top Down) 75.00/unit
F. Delivery Van Fee
1. All Kinds of Carcass 0.75/kilo 5% of Fee
Section 315. Prohibition. Permit to slaughter shall not be granted nor the corresponding
fee collected on animals condemned to be unfit for human consumption by the City Veterinarian
or his duly authorized representative.
Section 316. Time of Payment.
a. Permit Fee. The fee shall be paid to the City Treasurer upon application for a permit
to slaughter with the City Veterinarian or his duly authorized representative.
b. Ante and Post-Mortem Inspection Fees. These fees shall be paid to the City
Treasurer or his authorized representative before and after the slaughtered animals are
removed from the public slaughterhouse or after the post-mortem inspection, as the
case may be.
c. Corral Fee. The fee shall be paid to the City Treasurer or his duly authorized
representative before the animal is kept in the City corral or any place designated as
such. If the animal is kept in the corral beyond the period paid for, the fees due on the
unpaid period shall first be paid before the same animal is released from the corral.
Section 317. Administrative provisions.
a. The slaughter, of any kind of animal intended for sale, shall be done only in the City’s
slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of
animals intended for home consumption may be done elsewhere, except large cattle
which shall be slaughtered only in the public slaughterhouse. The animal slaughtered
for home consumption shall not be sold or offered for sale.

114
b. Before any animal is slaughtered for public consumption, a permit therefore shall be
secured from the City Veterinarian or his/her duly authorized representative. The
permit shall bear the date and month of issue and the stamp of the City Veterinarian, as
well as the page of the book in which said permit is entered and wherein the name of
the permit tee and the kind and sex of the animal to be slaughtered appear.
1. In case of large cattle, no slaughter permit shall be issued unless the
owner/representative present the certificate of ownership and certificate of transfer
as the case may be. If there is no such certificate of ownership or transfer, the
person-in-charge may issue a certificate of ownership upon presentation of
sufficient proofs establishing lawful ownership thereof.
2. The permit to slaughter and the corresponding official receipts showing payment of
fees herein shall be kept for inspection purposes.
Section 318. Applicability Clause. The provisions of existing Ordinance No. 045-96
enacted on October 10, 1996 dealing on market administration which are not in conflict with, or
contrary to, the provisions of this Chapter are hereby adopted and made an integral part of this
Code.

CHAPTER III. TACURONG CITY INTEGRATED PUBLIC TERMINAL (TCIPT)

ARTICLE A. TERMINAL FEES AND CHARGES

Section 319. Imposition of Fee. The City shall impose Terminal Fees, Surcharges,
Penalties, and other charges as provided for in City Ordinance No. 51, Series of 2004, as
amended. All provisions therein shall remain valid and enforceable in so far as they are not
inconsistent with this Code.
Particulars Fees (PhP) RMF (PhP) DMF (PhP)
A. Public Utility Buses
1. Bound for Cagayan de Oro City 100.00/entry 5% of Fee 5% of Fee
2. Bound for Davao City 60.00/entry 5% of Fee 5% of Fee
3. Bound for Cotabato City 50.00/entry 5% of Fee 5% of Fee
4. Bound for General Santos City 50.00/entry 5% of Fee 5% of Fee
5. Bound for Koronadal City 40.00/entry 5% of Fee 5% of Fee
6. Bound for Isulan 20.00/entry 5% of Fee 5% of Fee
B. L-300, FX Van, Urvan, Toyota, etc.
1. Bound for Cagayan de Oro City 80.00/entry 5% of Fee 5% of Fee
2. Bound for Davao City 50.00/entry 5% of Fee 5% of Fee
3. Bound for Cotabato City 50.00/entry 5% of Fee 5% of Fee
4. Bound for General Santos City 50.00/entry 5% of Fee 5% of Fee
5. Bound for Midsayap 50.00/entry 5% of Fee 5% of Fee
6. Bound for Kabacan 50.00/entry 5% of Fee 5% of Fee
7. Bound for Kidapawan 50.00/entry 5% of Fee 5% of Fee
8. Bound for Koronadal City 30.00/entry 5% of Fee 5% of Fee
9. Bound for Isulan 10.00/entry 5% of Fee 5% of Fee
C. PU Jeepney, Chariot, Taxi & Tricycle
1. Bound for General Santos City 20.00/entry 5% of Fee 5% of Fee
2. Bound for Cotabato City 20.00/entry 5% of Fee 5% of Fee
3. PUJ Bound within SK Province 10.00/entry 5% of Fee 5% of Fee
incuding Buluan, SK Pendatun and Sultan
sa Barongis
4. Taxi 50.00/entry 5% of Fee 5% of Fee
5. Multicab/Chariot 10.00/entry 5% of Fee 5% of Fee
6. Tricycle (Outside Tacurong) 3.00/entry 5% of Fee 5% of Fee
D. PUV’s who are passing the City of 20.00/entry 5% of Fee 5% of Fee
whose trip or origin is not from TCIPT
Section 320. Time and Manner of Payment. The fees imposed herein shall be paid to the
City Treasurer or his authorized representative upon using/passing the Public Terminal.

115
ARTICLE B. TERMINAL LICENSES AND FEES

Section 321. Imposition of Fee. There shall be collected from any individual engaged in
dispatching or porterage services at the TCIPT based on the following:
Particulars Fees (PhP) SSF (PhP) SF (PhP)
A. Dispatcher’ License Fee 500.00/year 50.00/year 50.00/year
B. Porter’s License Fee 300.00/year 30.00/year 30.00/year
Section 322. Time and Manner of Payment. The fees imposed herein shall be paid to the
City Treasurer or his authorized representative upon securing the permit.

ARTICLE C. TERMINAL PERMIT FOR BAYS/BERTH SPACE

Section 323. Imposition of Fee. There shall be collected from any individual or group an
Annual Terminal Permit for bays/berth spaces engaged in transport business/services at the
TCIPT based on the following:
Particulars Fees (PhP) SSF (PhP) SF (PhP)
A. Annual Terminal Permit
1. Bays/Berths for Buses 3,000.00/bay 500.00/bay 500.00/bay
2. Bays/Berths No. 1-6 from the entrance 2,000.00/bay 400.00/bay 400.00/bay
3. Bays/Berths No. 7-15 from the 1,500.00/bay 300.00/bay 300.00/bay
entrance
4. Bays/Berths No. 16-26 from the 1,000.00/bay 200.00/bay 200.00/bay
entrance
Section 324. Time and Manner of Payment. The fees imposed herein shall be paid to the
City Treasurer or his authorized representative upon securing the permit.

ARTICLE D. RENTAL FEE FOR COMMERCIAL STALLS IN THE TERMINAL

Section 325. Imposition of Fee. There shall be collected from any individual or group an
Monthly Stall Rental Fees on the commercial stalls owned by the City Government which are
located in the Tacurong City Integrated Public Terminal in the amount of Three Thousand Pesos
(PhP 3,000.00) Only.
Section 326. Administrative Provisions. The Administrative Provisions together with
relevant rules and regulations on market stalls stated in Chapter 1, Book 2 of this Code shall
govern the administration of these stalls.
Section 327. Time and Manner of Payment. The fees imposed herein shall be paid to the
City Treasurer or his authorized representative upon securing the permit.

ARTICLE E. PARKING FEE

Section 328. Imposition of Fee. There shall be collected for the use of any city-owned
and operated parking area, the following parking fees:
Particulars Fees (PhP) RMF (PhP) DMF (PhP)
A. Parking Fee
1. Cargo/Delivery Trucks
a. First 4 hours 50.00/truck 5% of Fee 5% of Fee
b. Every Hour thereafter 20.00/truck 5% of Fee 5% of Fee
2. Private/Service
Jeeps/Vans/PUJ/Vehicles
a. Per Vehicle per one day 10.00/unit 5% of Fee 5% of Fee
b. Per Vehicle per half day 5.00/unit 5% of Fee 5% of Fee
3. Tricycles/Motorcycles/Skylabs
a. Per Unit per day 2.00/unit 5% of Fee 5% of Fee

Section 329. Time of Payment. The fee imposed herein shall be paid to the City
Treasurer or his authorized representative upon parking thereon.
Section 330. Penalty. Any violation of the provisions of this Article shall be punished by
a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos

116
(P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or
both such fine and imprisonment, at the discretion of the Court.

ARTICLE M. TOWING FEE

Section 331. Imposition of Fee. There shall be collected Towing Fee for every motor
vehicle that breaks down, or is involved in a traffic accident, within city limits, if it is towed
upon request of the owner or thru the initiative of the City Government based on the rates
prescribed below:
Particulars Fees (PhP) RMF (PhP) DMF (PhP)
A. Towing Fee
1. Cargo/Delivery Trucks/Buses
a. For first 3 kilometers 500.00/unit 5% of Fee 5% of Fee
b. For every kilometer thereafter 200.00/unit 5% of Fee 5% of Fee
2.Private/ Service/ Jeeps/ Vans/ PUJ/ Vehicles
a. For first 3 kilometers 300.00/unit 5% of Fee 5% of Fee
b. For every kilometer thereafter 100.00/unit 5% of Fee 5% of Fee
3. Tricycles/Motorcycles/Skylabs
a. For first 3 kilometers 100.00/unit 5% of Fee 5% of Fee
b. For every kilometer thereafter 50.00/unit 5% of Fee 5% of Fee
Section 332. Time of Payment. The Towing Fee shall be paid to the City Treasurer
before the vehicle shall be towed or the impounded vehicle is released to its owner as the case
may be.
Section 333. Administrative Provisions. The owner or operator of any motor vehicle that
breaks down on any street within this City shall immediately remove the same so that it may not
cause any public nuisance or traffic hazard otherwise the PNP thru its authorized representative
shall abate the same by towing it to the Police Headquarters and its owner or operator shall pay
the corresponding towing fee prescribed herein. In case it is involved in a traffic accident, the
owner or operator shall only remove it after a police officer has conducted the necessary
investigation or when the police officer conducting the investigation has given his permission.

BOOK III

CHAPTER I – GENERAL ADMINISTRATIVE AND


PENAL PROVISIONS

ARTICLE A. COLLECTION AND ACCOUNTING OF CITY REVENUES

Section 334. Collection. The collection of the taxes, fees, charges, surcharges, interest
and penalties accruing to this City shall be the responsibility of the City Treasurer or his duly
authorized representatives and in no case shall it be delegated to any other non-accountable
person.
The City Treasurer may designate the barangay treasurer as his deputy to collect taxes,
fees, or charges.
Unless otherwise specifically provided in this Code, or under existing laws or decrees,
the City Treasurer is authorized, subject to the approval of the City Mayor, to promulgate rules
and regulations for the proper and efficient administration and collection of taxes, fees and
charges imposed herein.
Section 335. Issuance of Receipts. It shall be the duty of the City Treasurer or his duly
authorized representative to issue the necessary receipt to any person paying the tax, fee or
charge, indicating therein the date, amount, name of the person paying and the purpose for which
it is paid.
In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City
Treasurer or his duly authorized deputies to indicate on the official receipt issued for the purpose,
the number of the corresponding local tax ordinance.
Section 336. Record of Taxpayers. It shall be the duty of the City Treasurer, to keep
records, alphabetically arrange and open to the public inspection, the name of all persons paying

117
City taxes, fees and charges, as far as practicable. He shall establish and keep current the
appropriate tax roll, each kind of tax, fee or charge provided in this Code.
Section 337. Examination of Book of Accounts and Pertinent Records of Business by
the City Treasurer. The City Treasurer may, by himself or through any of his authorized
deputies duly authorized in writing, examine the books of accounts and other pertinent records of
any person, partnership, corporation, or association subject to city taxes, fees and charges in
order to ascertain, assess, verify and collect the true and correct amount of the tax, fee, or charge.
Such examination shall be made during regular business hours, not oftener than once a year for
each business establishment and shall be certified to by the examining official. Such certificate
shall be made of records in the books of accounts of the taxpayer examined.
In case the examination herein authorized 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.
For this purpose, the records of the revenue district office of the Bureau of Internal
Revenue shall be made available to the City Treasurer, his deputy or duly authorized
representative.
Section 338. Destruction or Hiding of Books of Accountants to Submit Examination. It
shall be the duty of the taxpayer to keep such books and other records, which shall truly reflect
his business or trade for purposes of the taxes provided herein. If the taxpayer keeps his regular
books of accounts and other records outside the territorial limits of the City, he shall keep copies
thereof in his business office located within the city and submit the same for examination. The
books of accounts and other financial records, must be preserved by the taxpayer for a period of
five (5) years from the date of the last entry.
Section 339. Accounting of Collections. Unless otherwise provided in this Code and
other existing laws and ordinances, all moneys collected by virtue of this Code shall be
accounted for in accordance with the provisions of existing laws, rules and regulations, and to be
the credited to the General Fund of this City.

ARTICLE B. CIVIL REMEDIES FOR COLLECTION OF REVENUE

Section 340. Extent of City Government’s Lien. City 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 juridicial action, not only upon any property or
rights therein which may be subject to the lien but also upon property used in business,
occupation, practice of profession or calling, or exercise of privilege with respect to which the
lien is imposed. The lien may only be extinguished upon full payment of the delinquent City
taxes, fees and charges including related surcharges and interests.
Section 341. Application of Civil Remedies. The civil remedies for the collection of City
taxes, fees, or charges, and related surcharges and interest resulting from the delinquencies shall
be:
a. By Administrative Action – through 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, or rights 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 two (2) remedies, or both, may be pursued concurrently or
simultaneously at the discretion of the City Treasurer with the approval of the City
Mayor.
Section 342. Distraint of Personal Property. The remedy by distraint shall proceed as
follows:
a. Seizure – Upon failure of the person owing any City 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
subject 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 a case, the City Treasurer or his deputy shall issue a duly

118
authenticated certificate based upon the records of his office showing the fact of
delinquency and the amount of tax, fee, or charge and penalty due. Such certificate
shall serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer’s right to claim exemption under the
provisions of applicable laws. Distrained personal property shall be sold at public
auction in the manner provided in this Code.
b. Accounting of Distrained Goods – The officer executing the distraint shall make or
cause to be made an accounting of the goods, chattels, or effects distrained, a copy
of which signed by himself, to 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.
a. Publication – The officer shall forthwith cause a notification to be exhibited in
not less than three (3) public and conspicuous places in this City, specifying the
time and place of sale, and the articles distrained. The time of sale shall not be
less than twenty (20) days after notice to the owner or possessor of the property
as above specified and the publication or posting of the notice. One place for the
posting of the notice shall be at the Office of the City Mayor.
b. 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 effects distrained shall be restored to the owner.
c. Procedure of Sale – At the time and place fixed in the notice, the officer
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 detrained be not disposed of within One Hundred Twenty
(120) days from the date of distrait, the same shall be considered as sold to this
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.
The committee on Appraisal shall be composed of the City Treasurer as
Chairman, with a representative of The Commission on Audit (COA) and the City
Assessor, as members.
d. Disposition of Proceeds - the proceeds of the sale shall be applied to satisfy the
tax, including the surcharges, interests, and other penalties incident to
delinquencies, 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 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 officer or
his deputy. Where the proceeds of the sale are insufficient to satisfy the claim,
other property may, in like manner, be distrained until the full amount due,
including all expenses, is collected.
Section 343. Levy on Real Property –a)after the expiration of the time required to pay
the delinquent tax, fee, or charge, real property may be levied on 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 penalty due from him. Such certificate shall operate with
the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon
said certificate the description of the property upon which levy is to be made. At the same time,
written notice of the levy shall be mailed to or served upon the City Assessor and Registrar of
Deeds of the province who shall annotate the levy on the tax declaration and certificate of title of
the property, respectively, and the delinquent taxpayer, or 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.

119
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 execution of the
distraint, proceed with the levy on the taxpayer’s real property.
A report of any levy shall, within ten (10) days after receipt of the warrant be submitted
by the levying officer to the Sangguniang Panlungsod.
b) Penalty for Failure to Issue and Execute Warrant – Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City
Treasurer who fails to issue or execute the warrant of distraint or levy after the
expiration of the time prescribed, 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.
c) 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 and conspicuous
place in the barangay where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in the City where the
property is located. The advertisement shall contain the amount of taxes, fees or
charge 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 sale, the taxpayer may
stay the proceedings by paying the taxes, fees, charges, penalties, and interest. If he
fails to do so, the sale shall proceed and 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 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 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, charges, and related surcharges, interests, or penalties:
Provided, however, that any excess in the proceeds of the sale over the claim and cost
of sale shall be turned over to the owner of the property.
The City Treasurer may, by a duly approved ordinance, advance an amount
sufficient to defray the cost of collection by means of the remedies provided in this
Code, including the preservation or transportation in case of personal property, and
the advertisement and subsequent sale, in cases of personal and real property
including improvements thereon.
d) Redemption of Property Sold – within one (1) year from the date of sale, the
delinquent taxpayer of his representative shall have the right to redeem the property
upon the payment to the City Treasurer of the total amount of taxes, fees, or charges,
and related surcharges, interests, or penalties from the date of delinquency to the date
of sale, plus interest of 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 the 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, interests and penalties.
The owner shall not however be deprived of the possession of said property and
shall be entitled to the rental and other income thereof until the expiration of the time
allowed for its redemption.

120
e) Final Deed of Conveyance 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, related surcharges, interests and penalties. The deed shall succinctly recite all
the proceedings upon which the validity of the sale depends,
f) Purchase of Property by the Local Government Units 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 this City to satisfy the claim and within two (2)
days thereafter shall make a report to the proceedings which shall be reflected upon
the records of his office. It shall be the duty of the Registrar of Deeds concerned upon
registration with his office or any such declaration of forfeiture to transfer the title of
the forfeited property to the City without the necessity of an order from a competent
court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full
amount of the taxes, fees, charges and related surcharges, interests, or penalties, and
the costs of sale. The property is not redeemed as provided herein, the ownership
thereof shall be fully vested on this City.
g) Resale of Real Estate Acquired for Payment of Taxes, Fees, or Charges – The
Sangguninang Panlungsod of this City may, by a duly approved ordinance, and upon
notice of not less than twenty (20) days, sell and dispose of the real property acquired
under the preceding paragraph at public auction. The proceeds of the sale shall accrue
to the general fund of this City.
Section 344. Collection of Delinquent Taxes, Fees, Charges, or Other Impositions
Through Judicial Action – This City may enforce the collection taxes, fees, charges or other
revenues by civil action in any court of competent jurisdiction, subject to the provisions of
Section 194 of R.A 7160.
Section 345. 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 346. Personal Property Exempt from Distraint or Levy – The following
property shall exempt from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any city tax, fee, or charges, including related surcharges and
interests:
1. Tools and implements necessarily used by the delinquent taxpayer in his trade or
employment;
2. One (1) horse, cow, carabao, or other beasts of burden, such as the delinquent
taxpayer may select, and necessarily used by him in his ordinary occupation;
3. His necessary clothing, and that of all his family;
4. 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 (P10,000.00):
5. Provisions, including crops, actually provided for individual or family use
sufficient for four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One (1) 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
8. Any material or article forming part of a house or improvement of any real
property.

ARTICLE C. TAXPAYER’S REMEDIES

Section 347. Periods Of Assessment and Collection. City taxes, fees, or charges shall be
assessed within five (5) years from the date they became due. No action for the collection of such

121
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 LGC may be assessed within a period of three (3) years from the date they become due.
In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from discovery of the fraud or intent to evade payment.
City taxes, fees or charges maybe collected within five (5) years from the date of
assessment by the administrative or judicial action. No action shall be instituted after the
expiration of the said period: Provided, however, that, taxes, fees, or charges assessed before the
effectivity of this Code may be collected within a period of three (3) years from the date of
assessment.
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 requests for a 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 348. Protest on Assessment. When the City Treasurer or his duly authorized
representatives 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, interests, and penalties. Within sixty (60) days from the receipt of the notice of
assessment, the taxpayer may file a 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 correct, he shall deny the protest wholly or partly with notice to the
tax payer. The taxpayer shall have thirty (30) days from the receipt of denial of the protest or
from the lapse of the sixty-day period prescribed herein within which to appeal with the court of
competent jurisdiction otherwise the assessment becomes conclusive and unappealable.
Section 349. Claim for Refund of Tax Credit. No case or proceeding shall be entertained
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 with the City Treasurer. 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.
Section 350. Questions on the Constitutionality or Legality of this Code. Any question
on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days
from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty
(60) days from the date of receipt of the appeal: Provided; however, That such appeal shall not
have the effect of suspending the effectivity of this Code and the accrual and payment of the tax,
fee, or charge levied herein; Provided, finally, That within thirty (30) days after receipt of the
decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the
appeal, the aggrieved party may file appropriate proceedings before a court of competent
jurisdiction.

ARTICLE D. MISCELLANEOUS PROVISIONS

Section 351. Publication of the Revenue Code. Within ten (10) days after approval of
this Code, a certified true copy of the same shall be published in the accordance with provisions
of the 1991 Local Government Code.
Section 352. Public Dissemination of this Code. Copy of this Revenue Code shall be
furnished to the City Treasurer for public dissemination.
Section 353. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in
this Code, tax exemptions or incentives granted to or presently enjoyed by all persons, whether
natural or juridical, including government owned or controlled corporations, except local water
districts, cooperatives duly registered under Republic Act 6938, non-stock and non-profit
hospitals and Educational Institutions, business enterprises certified by the Board of Investments
(BOI) as pioneer or non-pioneer for period of six (6) and four (4) years, respectively, from the
date of registration, business entity, associations, cooperatives, registered under Republic Act
6810; and printer and/or publisher of books or other reading materials prescribed by the

122
Department of Education, Culture and Sports as school texts or references, insofar as receipts
from the printing and/or publishing thereof are concerned are hereby withdrawn effective upon
approval of this Code.

ARTICLE E. GENERAL PENAL PROVISIONS

Section 354. Penalty. All natural or juridical persons found to have violated any of the
provisions of this Code not herein otherwise covered by specific penalty, or of the rules and
regulations promulgated under authority of this Code, shall be punished by a fine of not less than
One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos, or
imprisonment of not less than one month but not exceeding six (6) months, or both such fine and
imprisonment, at the discretion of the Court. Payment of a fine or service of imprisonment as
herein provided shall not relieve the offender from the payment of the delinquent tax, fee, or
charge imposed under this Code.
If the violation is committed by any juridical entity, the President, General Manager, or
any person entrusted with the administration thereof at the time of the commission of the
violation, shall be held responsible or liable thereto.
The penalty above described is without prejudice to prosecution for violations of other
laws and ordinances.

Section 355. Compromise Settlement Fee. Except as provided under Section 216 of this
Code, the City Mayor is hereby authorized to enter into an “extrajudicial” or out-of-court
settlement of any offense involving violations of any provisions of this Code subject, however, to
the following conditions, viz:
1. That the offense does not involve fraud;
2. That the offender shall pay a compromise settlement fee of not less than Three
Hundred Pesos (P300.00) but not more than Five Thousand (P5,000.00) as may be
agreed upon by both parties;
3. That the payment of the compromise settlement fee above mentioned shall not relieve
the offender from the payment of the corresponding tax, fee or charge due from him
as provided under this Code, if he is liable therefore.

CHAPTER VIII – FINAL PROVISIONS

ARTICLE A – SEPARABILITY, APPLICABILITY,


REPEALING AND EFFECTIVITY CLAUSES

Section 356. Separabilty Clause. If for any reason, any provisions, section or part of this
Code is declared not valid by a Court of competent jurisdiction or suspended by the Sangguniang
Panlungsod, such judgment shall not impair the remaining provisions, section, or parts thereof
which shall remain or continue to be in full force and effect.
Section 357. Applicability Clause. All other matters relating to the impositions in this
Code shall be governed by pertinent provisions of existing laws and other ordinances.
Section 358. Repealing Clause. All ordinances, rules and regulations, or parts thereof, in
conflict with, or inconsistent with any provisions of this Code, are hereby repealed, amended or
modified accordingly.
Section 359. Effectivity. This Code shall take effect after fifteen (15) days following its
publication in a newspaper of general circulation in the City of Tacurong.

Let copies of this Resolution-Ordinance be furnished to all offices concerned, for their
information, record and guidance.

123
I HEREBY CERTIFY to the correctness of the foregoing Tax Ordinance No. 08
otherwise known as “The 2011 City Revenue Code of Tacurong” which was duly enacted by
the Sangguniang Panlungsod during its regular session held at the Sangguniang Panlungsod
Session Hall on October 12, 2011.

UNANIMOUSLY APPROVED:
October 12, 2011

CERTIFIED CORRECT:

ROMEL R. DIONELA
Local Legislative Staff Officer I
Acting Secretary to the Sanggunian

ATTESTED:

CHARITO L. COLLADO
City Vice Mayor & Presiding Officer

APPROVED:

LINA O. MONTILLA
City Mayor

Approved by her honor, the City Mayor, on October ____, 2011.

rrd/amda/

124