TABLE OF CONTENTS

Title:                                                                                                                                                     

PREAMBLE                                                                                                                                                

GENERAL PROVISIONS                                                                                                                 

CHAPTER 1 AND 2

Article A.         Title and Scope 2

Section 1A.01 (Short Title)

Section 1A.02 (Scope and Application)

 

Article B.         Construction of Provision                                                                                          

Section 1B.01 Words and Phrases not herein expressly defined

Section 1B.02 Rules of Construction

 

Article C.         Definition of Terms                                                                                                       

Section 1C.01 Definition

 

CHAPTER II: TAXES ON BUSINESS                                                                                                

 

Article A.         Graduated Tax on Business                                                                                       

Section 2A.01 Definition

Section 2A.02 Impositions of Tax

Section 2A.03 Owner or Operators of Privately-Owned

Public Market and Shopping Center

Section 2A.04 Presumptive Income Level

Section 2A.05 Exemption

Section 2A.06 Tax on Newly-Started Business

 

Article B.         Situs of Tax                                                                                                                        

Section 2B.01 Situs of Tax

 

Article C.         Payment of Business Taxes                                                                                          

Section 2C.01 Payment of Business Taxes

Section 2C.02 Accrual of Payment

Section 2C.03 Time of Payment

Section 2C.04 Surcharge for Late Payment

Section 2C.05 Administrative Provisions

 

Article D.         Tax on Ambulant and Itinerant Amusement Operator                                     

Section 2D.01 Imposition of Tax

Section 2D.02 Time of Payment

 

Article E.         Tax on Mining Operations                                                                                             

Section 2E.01 Definition

Section 2E.02 Imposition of Tax

Section 2E.03 Situs of Tax

Section 2E.04 Exclusion

Section 2E.05 Time of Payment

Section 2E.06 Administrative Provisions

 

Article F.         Tax on Forest Concessions and Forest Products                                                                   

Section 2F.01 Definitions

Section 2F.02 Imposition of Tax

Section 2F.03 Time of Payment

 

CHAPTER III        COMMUNITY TAX                                                                                                    

 

Article A.       Community Tax on Persons and Juridical Entity                                                 

Section 3.01 Imposition of Tax

Section 3.02 Individuals Liable to Community Tax

Section 3.03 Juridical Persons Liable to Community Tax

Section 3.04 Exemptions

Section 3.05 Place of Payment

Section 3.06 Time of Payment: Penalties of Delinquency

Section 3.07 Community Tax Certificate

Section 3.08 Presentation of Community Tax Certificate on Certain Occasions

Section 3.09 Collection and Allocation of Proceeds of Community Tax

Section 3.10 Penal Provisions

 

CHAPTER IV PERMIT AND REGULATORY FEES                                                                          

 

Article A.        Mayor’s Permit on Business                                                                                         

Section 4A.01 Imposition of Fees

Section 4A.02 Time and Manner of Payment

Section 4A.03 Tax Discount for Advance or Prompt Payment

Section 4A.04 Administrative Provisions

Section 4A.05 Rules and Regulations Certain Establishments

 

Article B.          Permit Fee for Cockpits Owners/Operators/Licenses

                            Promoters and Cockpit Personnel                                                                             

Section 4B.01 Definitions

Section 4B.02 Imposition of Fees

Section 4B.03 Time and Manner of Payment

Section 4B.04 Administrative Provisions

Section 3B.05 Applicability Clause

Section 3B.06 Penal Provision

 

Article C.         Special Permit Fee on Cockfighting                                                                      

Section 4C.01 Definitions

Section 4C.02 Imposition of Fees

Section 4C.03 Exclusions

Section 4C.04 Time and Manner of Payment

Section 4C.05 Administrative Provisions

Section 4C.06 Applicability Clause

Section 4C.07 Penal Provision

 

Article D.         License Fees for Gun Clubs                                                                                    

Section 4D.01 Imposition of Fees

Section 4D.02 Administrative Provisions

Section 4D.03 Place of Payment

 

Article E.        Special Permit Fees for Cold Storage and

                        Refrigerating Cases                                                                                                       

Section 4E.01Imposition of Fees

Section 4E.02 Time of Payment

 

Article F.         Permit Fees for Lumberyards                                        

Section 4F.01 Imposition of Fees

Section 4F.02 Time of Payment

 

Article G.         Permit Fee on Pedaled Tricycle                                                                          

Section 4G.01 Imposition of Fee

Section 4G.02 Time of Payment

Section 4G.03 Administrative Provisions

Section 4G.04 Penal Provision

 

Article H.         Fees on Impounding Astray Animals                                                                 

Section 4H.01 Definitions

Section 4H.02 Imposition of Fees

Section 4H.03 Time of Payment

Section 4H.04 Administrative Provisions

Section 4H.05 Penalty

 

Article I.         License Fees for Signs, Signboards and Advertisement                              

Section 4I.01 Imposition of Fee

Section 4I.02 Time and Place of Payment

Section 4I.03 Submission

 

Article J.        Cart or Sledge Registration Fee                                                                               

Section 4J.01 Imposition Fee

Section 4J.02 Time and Manner of Payment

Section 4J.03 Administrative Provisions

 

Article K.         Permit Fee on Caretela or Calesa                                                                          

Section 4K.01 Imposition of Fee

Section 4K.02 Time and Manner of Payment

Section 4K.03 Administrative Provisions

 

Article L.         Permit Fee on Circus and other Parades                                                            

Section 4L.01 Imposition of Fee

Section 4L.02 Time and Manner of Payment

Section 4L.03 Exemption

Section 4L.04 Administrative Provisions

 

Article M.         Registration and Transfer Fees on Large Cattle                                            

Section 4M.01 Definition

Section 4M.02 Imposition of Fee

Section 4M.03 Time and Manner of Payment

Section 4M.04 Administrative Provisions

Section 4M.05 Applicability Clause

 

Article N.         Permit Fee for Excavation                                                                                      

Section 4N.01 Imposition Fee

Section 4N.02 Time and Manner of Payment

Section 4N.03 Administrative Provisions

 

Article O.         Fee for Sealing and Licensing of Weights and Measures                           

Section 4O.01 Implementing Agency

Section 4O.02 Sealing and Testing of Instruments of

Weights and Measures

Section 4O.03 Impositions of Fees

Section 4O.04 Payments of Fees and Surcharge

Section 4O.05 Place of Payment

Section 4O.06 Exemptions

Section 4O.07 Administrative Provisions

Section 4O.08 Fraudulent Practices Relative to

Weights and Measures

Section 4O.09 Penalties

 

Article P.         Permit Fee on Film-Making                                                                                    

Section 4P.01 Imposition of Fee

Section 4P.02 Time of Payment

 

Article Q.         Permit Fee for Agricultural Machinery and other

                          Heavy Equipment                                                                                                           

Section 4Q.01 Imposition of Fees

Section 4Q.02 Time and Manner of Payment

Section 4Q.03 Administrative Provisions

 

Article R.         Permit Fees on Motorized Tricycle Operation

Section 4R.01 Definitions

Section 4E.02 Imposition of Fees

Section 4R.03 Time of Payment

Section 4R.04 Administrative Provisions

Section 4R.05 Penal Provisions

 

Article S.         Permit Fee on Occupational Calling not requiring

           Government Examination                                                                                                       

Section 4S.01 Imposition of Fee

Section 4S.02 Exemption

Section 4S.03 Person Governed

Section 4S.04 Time and Manner of Payment

Section 4S.05 Surcharge for Late Payment

Section 4S.06 Administrative Provisions

 

Article T. Building Permit

Section 4T.01 Definition

Section 4T.02 Imposition of Fee

Section 4T.03 Time and Payment

Section 4T.04 Administrative Provisions

Section 4T.05 Penalty

 

Article U.         Permit Fee for the Storage of Flammable and

                          Combustible Materials                                                                                                

Section 4U.01 Imposition of Fee

Section 4U.02 Time of Payment

Section 4U.03 Administrative Provision

 

Article V.         Permit and Inspection Fee on Machineries and Engines                           

Section 4V.01 Imposition of Fee

Section 4V.02 Time of Payment

Section 4V.03 Other Equipment

Section 4V.04 Administrative Provision

 

Article W.         Zoning/Locational Clearance and other Related Fees                      

Section 4W.01 Imposition of Fee

Section 4W.02 Time of Payment

Section 4W.03 Accrual of Crusades

Section 4W.04 Administrative Provision

 

Article X.         Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys,

                         Patios, Plazas and Playgrounds

Section 4X.01 Imposition of Fees

Section 4X.02 Time of Payment

Section 4X.03 Administrative Provision

 

Article Y.         Permit Fee for the conduct of group activities                                                 

Section 4Y.01 Imposition Fee

Section 4Y.02 Time of Payment

Section 4Y.03 Exemption

Section 4Y.04 Administrative Provision

 

CHAPTER IV. SERVICE FEES

 

Article A.        Secretary’s Fees                                                                                                             

Section 5A.01 Imposition of Fees

Section 5A.02 Exemption

Section 5A.03 Time and Manner of Payment

 

Article B.         Local Civil Registry Fees                                                                                              

Section 5B.01 Imposition of Fees

Section 5B.02 Exemption

Section 5B.03 Time of Payment

Section 5B.04 Administrative Provision

 

Article C. Police Clearance Fee

Section 5C.01 Imposition Fee

Section 5C.02 Time of Payment

 

Article D. Sanitary Inspection Fee

Section 5D.01 Time of Payment

Section 5D.02 Administrative Provision

 

Article E. Service Fees for Health Examination

Section 5E.01 Imposition of Fee

Section 5E.02 Time of Payment

Section 5E.03 Administrative Provisions

Section 5E.04 Penalty

 

Article F. Dog Vaccination Fee

Section 5F. Imposition of Fee

Section 5F.02 Time of Payment

Section 5F.03 Administrative Provisions

Section 5F.04 Penalty

 

CHAPTER VI. MUNICIPAL CHARGES

 

Article A. Fishery Rentals, Fish and Charges

Section 6A.01 Definitions

Section 6A.02 Fishery rentals, fees and charges

Section 6A.03 Grant of Fishery Right by Public Option

Section 6A.04 Duration of lease

Section 6A.05 Zonification of Municipal Waters

Section 6A.06Imposition of Fees

 

Section 6A.07 Taxes on the transport of marine and aquatic products

Sub-section 1 Definition

Sub-section 2 Persons Liable

Sub-section 3 Rate of Tax

Sub-section 4 Issuance and Presentation of auxiliary receipts

Sub-section 5 Penal Provision

 

Section 6A.08 Privilege of Residents to Take Fish in Municipal Waters

Section 6A.09 Time and Manner of Payment

Section 6A.10 Administrative Provisions

Section 6A.11 Applicability of Pertinent Provisions of Laws

 

ARTICLE B. Registration of Fishing Boats and Motor Boats

 

Section 6B.01 Imposition of Fees

Section 6B.02 Exemption

Section 6B.03 Time and Manner of Payment

Section 6B.04 Surcharge for Late Payment

Section 6B.05 Administrative Provision

Section 6B.06 Penal Provision

 

ARTICLE C. Rentals of Real Properties and Heavy Equipment Owned

                    By the Municipality

Section 6C.01 Imposition

 

  1. Land Only
  2. Commercial Buildings
  3. Public Market Rentals

                Market Section

Imposition of Fees

  1. For fixed stalls, booths and tiendas
  2. Market Entrance Fee
  3. Transporting Fees
  4. Discharging Fees
  5. Retailing Fees

Time and Manner of Payment

Section 6C.02 Issuance of Official Receipts

Section 6C.03 Issuance of Cash Tickets

Section 6C.04 Penalties for Late Payment

Section 6C.05 Penalty for Non-Payment of Fees

Section 6C.06 Bidding of Stall

Section 6C.07 Vacancy of Stall before Expiration of Lease

Section 6C.08 Vacancy of Stall Due to Death

Section 6C.09 Partnership with Stallholder

Section 6C.10 Lessee to Personally Administer His Staff

Section 6C.11 Dummies, Sub-lease of Stall

Section 6C.12 Appeals

Section 6C.13 Municipal Public Market Committee

Section 6C.14 Distribution of Proceeds

Section 6C.15 Heavy Equipment Rental

Section 6C.16 Time of Payment

 

ARTICLE D. Service Charge for Garbage Collection

Section 6D.01 Imposition of Fee

Section 6D.02 Time of Payment

Section 6D.03 Administrative Provision

 

ARTICLE E. Charges for Parking

Section 6E.01 Imposition of Fee

Section 6E.02 Time of Payment

 

ARTICLE F. Cemetery Charges

Section 6F.01 Imposition of Fees