MUNICIPAL REVENUE CODE

TABLE OF CONTENTS

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Article B. Construction of Provisions
Article C. Definition of Terms

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Article B. Situs of Tax
Article C. Payment of Business Taxes
Article D. Tax on Ambulant and Itinerant Amusement Operators
Article E. Tax on Mining Operations
Article F. Tax on Forest Concessions and Forest Products

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Article B. Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and
Cockpit Personnel

Article C. Special Permit Fee for Cockfighting

Article D. Permit Fee on Pedaled Tricycle (optional)
Article E. Fees on Impounding of Astray Animals (optional)
Article F. Cart or Sledge Registration Fee (optional)
Article G. Permit Fee on Caretela or Calesa (optional)
Article H. Building Permit and Related Fees
Article I. Permit Fee on Circus and Other Parades
Article J. Registration and Transfer Fees on Large Cattle.
Article K. Permit Fee for Excavation
Article L. Fee for Sealing and Licensing of Weights and Measures
Article M. Permit Fee on Film-Making
Article N. Permit Fee for Agricultural Machinery and Other Heavy Equipment
Article O. Fees on Tricycle Operation

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Article P. Permit Fee on Occupation/Calling Not Requiring Government Examination
Article Q. Building Permit
Article R. Permit fee for the Storage of Flammable and Combustible Materials
Article S. Permit and Inspection Fee on Machineries and Engines
Article T. Permit Fee for Inspection and Verification of Subdivision
Article U. Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys,
Patios, Plazas and Playgrounds
Article V. Permit for Building Occupancy
Article W. Permit Fee for the Conduct of Group Activities

CHAPTER IV. SERVICE FEES

Article A. Secretary's Fees

Article B. Local Civil Registry Fees
Article C. Police Clearance Fee
Article D. Sanitary Inspection Fee
Article E. Service Fees for Health Examination

CHAPTER V. MUNICIPAL CHARGES

(It is highly recommended that a separate Market Code be prepared)

Article A. Fishery Rentals, Fees and Charges

Article B. Rentals of Personal and Real Properties Owned by the Municipality
Article C. Service Charge for Garbage Collection
Article D. Charges for Parking
Article E. Cemetery Charges
Article F. Rental Fee on Mineral Lands
Article G. Occupation Fee for Mining Claims
Article H. Charges for Use of Waterworks System
Article I. Slaughter and Corral Fees
Article J. Charges for Parking
Article K. Toll Fees or Charges

CHAPTER VI - COMMUNITY TAX

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes and Other Impositions

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Article B. Civil Remedies for Collection of Revenues
Article C. Taxpayer's Remedies
Article D. Miscellaneous Provisions

CHAPTER VIII. GENERAL PENAL PROVISIONS

CHAPTER IX. FINAL PROVISIONS

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EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE
SANGGUNIANG BAYAN OF TALIBON, BOHOL HELD ON THE 15 TH DAY OF
DECEMBER, 2014 AT THE PRES. CARLOS P. GARCIA MEMORIAL SESSION HALL

Republic of the Philippines

Province of Bohol
Municipality of Talibon

Municipal Ordinance No. C-009

Series of 2014

REVISED MUNICIPAL REVENUE CODE OF THE MUNICIPALITY OF TALIBON,

PROVINCE OF BOHOL

Be it ordained by the Sangguniang Bayan of the Municipality of Talibon, Province

of Bohol, that:

CHAPTER 1. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1A.01. Short Title. This ordinance shall be known as the Revised
Municipal Revenue Code of 2015 of the Municipality of Talibon, Province of Bohol.

Section 1A.02. Scope and Application. This Code shall govern the levy,
assessment, and collection of taxes, fees, charges and other impositions within the
territorial jurisdiction of this municipality.

Article B. Construction of Provisions

Section 1B.01. 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 RA 7160, otherwise known as the Local Government Code of 1991.

Section 1B.02. Rules of Construction. In construing the provisions of this Code,

the following rules of construction shall be observed unless inconsistent with the manifest
intent of the provisions.

(a) General Rules. All words and phrases shall be construed and understood
according to the common and approved usage of the language; but the 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.

(b) Gender and Number. Every word in the 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 as well; and every word importing the plural number
shall extend and be applied to one person or thing as well.

(c) Reasonable Time. In all cases where any act is required to be done within five (5)
days, the same shall be deemed to mean such time as may be necessary for the prompt

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performance of the act.

(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 provisions thereof, when
expressed in days, shall be computed by excluding the first day and including the last day,
except if the last day falls on a Sunday or holiday, in which case the same shall be
excluded in the computation and the business day following shall be considered the last
day.

(e) References. All references to chapters, articles, or sections are to the Chapters,
Articles or Sections in this Code unless otherwise specified.

(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict

with or contravene each other, the provisions of each chapter shall prevail as to all specific
matters and questions involved therein.

(g) Conflicting Provisions of Sections. If the provisions of the different sections in the
same article conflict with each other, the provisions of the Section which is the last in point
of sequence shall prevail.

Article C. Definition of Terms

Section 1C.01. Definitions. When used in this Code.

(a) Business means trade or commercial activity regularly engaged in as a means of

livelihood or with a view to profit;

(b) Charges refer to pecuniary liability, as rents or fees against persons or property;

(c) Cooperative is 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 end, making equitable contributions to the capital required and accepting a fair
share of the risks and benefits of the undertaking in accordance with universally accepted
cooperative principles.

(d) Corporations 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
a 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 "resident foreign" when applied to a corporation means a foreign

corporation not otherwise organized under the laws of the Philippines but engaged in
trade or business within the Philippines.

(e) Countryside and Barangay Business Enterprise refers to any business entity,

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association, or cooperative registered under the provisions of RA 6810, otherwise known
as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20);

(f) 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;

(g) Franchise is a right or privilege, affected with public interest that 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 public welfare, security and safety;

(h) Gross Sales or Receipts include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount
charged or materials supplied with the services and deposits or advance payments
actually 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);

(i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.

(j) License or Permit is a right or permission granted in accordance with law or by a

competent authority to engage in some business or occupation or to engage in some
transactions.

(k) Municipal Waters include not only streams, lakes and tidal waters within the
municipality, not being the subject of private ownership and not comprised within the
national parks, public forest, timber lands, forest reserves or fishery reserves, but also
marine waters included between two lines drawn perpendicularly to the general coastline
from points where boundary lines of the municipality or city touch the sea at low tide and a
third line parallel with the general coastline and fifteen (15) kilometers from it. Where two
(2) municipalities are so situated on the opposite shores that there is less than fifteen (15)
kilometers of marine waters between them, the third line shall be equally distant from
opposite shores of the respective municipalities;

(l) Operator includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or undertaking;

(m) Privilege means a right or immunity granted as a peculiar benefit, advantage or

favor.

(n) Persons mean every natural or juridical being, susceptible of rights and obligations
or of being the subject of legal relations;

(o) Rental means the value of the consideration, whether in money, or otherwise,
given for the enjoyment or use of a thing.

(p) Residents refer 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 to juridical persons for which the law or any other provision creating or
recognizing them fixes their residence in a particular province, city or municipality. In the
absence of such laws, juridical persons are residents or the province, city or municipality

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where they have their legal residence or principal place of business or where they conduct
their principal business or occupation;

(q) Revenue includes taxes, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes.

(r) Services mean the duties, work or functions performed or discharged by a

government officer, or by a private person contracted by the government, as the case may
be.

(s) Shopping Mall refers to a massive project that benefits property owner/developer
through the returns derived from leases of various individual shops and concessions
within the shopping center.

(t) Supermarket means a large form of traditional grocery store, is a self-service shop
offering a wide variety of food and household products, organized into aisles.

(u) Tax means an enforced contribution, usually monetary in form, levied by the law
making body on persons and property subject to its jurisdiction for the precise purpose of
supporting governmental needs.

(v) Vessels include every type of boat, craft or other artificial contrivance, capable of
being used, as a means of transportation on water.

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Section 2A.01. Definitions. When used in this Article.

(a) Advertising Agency includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notices, signs, directories,
pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media,
whether in pictorial or reading form.

(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye,
hay, coconut, 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 to preserve or otherwise to prepare said products for the market 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 include those that undergo not only simple but

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even sophisticated processes employing advanced technological means in packaging like
dressed chicken or ground coffee in plastic bags or styropor or other packaging materials
intended to process and prepare the products for the market.

The term by-products shall mean those materials which in cultivation or processing
of an article remain over, and which are still of value and marketable, like copra cake from
copra or molasses from sugar cane;

(c) Amusement is a pleasurable diversion and entertainment. It is synonymous to

relaxation, avocation, pastime, or fun;

(d) Amusement Places include theaters, cinemas, concert halls, circuses and other
places of amusement where one seeks admission to entertain oneself by seeing or
viewing the show or performance;

(e) 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 law, or rules and regulations thereunder;

(f) Brewer includes all persons who manufacture fermented liquors of any description
for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or
similar domestic fermented liquors, whose daily production does not exceed two hundred
gauge liters.

(g) Business Agent includes all persons who act as agents of others in the
transaction of business with any public officer, as well as those who conduct collecting,
advertising, employment, or private detective agencies.

(h) Cabaret/Dance Hall includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any other fee paid,
on or before, or after the dancing, and where professional hostesses or dancers are
employed.

(i) Capital Investment is the capital that a person employs in any undertaking, or
which he contributes to the capital of a partnership, corporation, or any other juridical
entity or association in a particular taxing jurisdiction;

(j) Carinderia refers to any public eating place where food already cooked are served
at a price.

(k) Cockpit includes any place, compound, building or portion thereof, where
cockfights are held, whether or not money bets are made on the results of such
cockfights.

(l) Contractor includes persons, natural or juridical, not subject to professional tax
under Section 139 of the Local Government Code of 1991, whose activity consists
essentially of the sale of all kinds of services for a fee, regardless of whether or not the
performance of the service calls for the exercise or use of the physical or mental faculties
of such contractor or his employees;

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 As used in this Article, the term "contractor" shall include general engineering,
general building and specially contractors as defined under applicable laws, filling,
demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the installation of
water system, and gas or electric light, heat, or establishments; proprietors or operators of
smelting plants; engraving plating and plastic lamination establishments; proprietors or
operators of establishments for repairing, repainting, upholstering, washing or greasing of
vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or
operators of furniture shops and establishments for planning or surfacing and re-cutting of
lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or
operators of dry-cleaning or dyeing establishments, steam laundries, and using washing
machines; proprietors or owners of shops for the repair of any kind of mechanical and
electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or
any mechanical and electrical devices; 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,
slenderizing and body-building saloon and similar establishments; photographic studios;
funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors
or operators of arrastre and stevedoring, warehousing, or forwarding establishments;
master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers,
publishers except those engaged in the publication or printing of any newspaper,
magazine, review or bulletin which appears at regular intervals with fixed prices for
subscription and sale and which is not devoted principally to the publication of
advertisements; business agents, private detectives or watchman agencies; commercial
and immigration brokers; cinematographic film owners, lessors and distributors.

The term “contractor” shall also include, but shall not be limited to, tax subjects
enumerated under Section19 of Presidential Decree No. 231, but which are no longer
included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160,
viz.: welding shops, service stations, white/blue, printing, recopying, or photocopying
services, assaying laboratories, advertising agencies, shops for shearing animals,
vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or
tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other
heavy equipment available to others for consideration.

(m) Dealer means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producer or manufacturer
and the consumer and depends for his profit not upon the labor he bestows upon his
commodities but upon the skill and foresight with which he watches the market;

(n) Importer means any person who brings articles, goods, wares or merchandise of
any kind or class into the Philippines from abroad for unloading therein, or which after
entry are consumed herein or incorporated into the general mass of property in the
Philippines. In case of tax-free articles, brought or imported into the Philippines by
persons, entities or agencies exempt from tax which are subsequently sold, transferred or
exchanged in the Philippines to non-exempt private persons or entities, the purchaser or
recipient shall be considered the importer thereof.

(o) Manufacturer includes every person who, by physical or chemical process, alters
the exterior texture or form or inner substance of any such raw materials or manufactured
or partially manufactured product in such manner as to prepare it for special use or uses

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to which it could not have been put in its original condition, or who by any such process,
alters the quality of any such raw material or manufactured or partially manufactured
products so as to reduce its marketable shape or prepare it for any of the use of industry,
or who by any such process, combines any raw material or manufactured products with
other materials or products of the same or of different kinds and in such manner that the
finished products of such process or manufacture can be put to a special use or uses to
which such raw material or manufactured or partially manufactured in their original
condition could not have been put, and who in addition, alters such raw material or
manufactured or partially manufactured products, or combines the same to produce such
finished products for the purpose of their sale or distribution to others and for his own use
for consumption;

(p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence

farming or fishing which shall be limited to the sale, barter or exchange of agricultural or
marine products produced by himself and his immediate family and whose annual net
income from such farming or fishing does not exceed Fifty Thousand Pesos ( 50,000.00)
or the poverty line established by NEDA for the particular region or locality, whichever is
higher;

(q) Motor Vehicle means any vehicle propelled by any power other than muscular
power using the public roads, but excluding road rollers, trolley cars, street sweepers,
sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not
used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and
traction engines of all kinds used exclusively for agricultural purposes;

(r) Peddler means any person who, either for himself or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether a
peddler is a wholesale peddler or retail peddler of a particular commodity shall be
determined from the definition of wholesale dealer or retail dealer as provided in this
Ordinance;

(s) Public Market refers to any place, building, or structure of any kind designated as
such by the local board or council, except public streets, plazas, parks, and the like.

(t) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits
or wines by any process other than by original or continuous distillation from mash, wort,
wash, sap, or syrup through continuous closed vessels and pipes until the manufacture
thereof is complete. Every wholesale or retail liquor dealer who has in his possession any
still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in
any manner refining distilled spirits, shall also be regarded as a rectifier and as being
engaged in the business of rectifying.

(u) Restaurant refers to any place which provides food to the public and accepts
orders from them at a price. This term includes caterers.

(v) Retail means a sale where the purchaser buys the commodity for his
consumption, irrespective of the quantity of the commodity sold;

(w) Vessel includes every type of boat, craft, or other artificial contrivances used, or
capable of being used, as a means of transportation on water.

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(x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign
or domestic trade based on quantity, weight, or measure received and/or discharged by
vessel;

(y) 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.

Section 2A.02. Imposition of Tax. There is hereby imposed on the following

persons who establish, operate, conduct or maintain their respective business within the
municipality a graduated business tax in the amounts hereafter prescribed:

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers,

rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any
article of commerce of whatever kind or nature. In accordance with the following
schedule:

Amount of Gross Sales/Receipts

For the Preceding Calendar Year: Tax Per Annum

Less than 10,000.00 198.00

10,000.00 or more but less than 15,000.00 264.00
15,000.00 or more but less than 20,000.00 362.40
20,000.00 or more but less than 30,000.00 528.00
30,000.00 or more but less than 40,000.00 792.00
40,000.00 or more but less than 50,000.00 990.00
50,000.00 or more but less than 75,000.00 1,584.00
75,000.00 or more but less than 100,000.00 1,992.00
100,000.00 or more but less than 150,000.00 2,640.00
150,000.00 or more but less than 200,000.00 3,300.00
200,000.00 or more but less than 300,000.00 4,620.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 9,600.00
750,000.00 or more but less than 1,000,000.00 12,000.00
1,000,000.00 or more but less than 2,000,000.00 16,500.00
2,000,000.00 or more but less than 3,000,000.00 19,800.00
3,000,000.00 or more but less than 4,000,000.00 23,760.00
4,000,000.00 or more but less than 5,000,000.00 27,720.00
5,000,000.00 or more but less than 6,500,000.00 29,250.00
6,500,000.00 or more At a rate not exceeding forty five percent (45%) of one percent
(1%)

The preceding rates shall apply only to the amount of domestic sales of
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 other than those enumerated under paragraph (c) of
this Section.

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

kind or nature in accordance with the following schedules:

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Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum

Less than 1,000.00 21.60

1,000.00 or more but less than 2,000.00 39.60
2,000.00 or more but less than 3,000.00 60.00
3,000.00 or more but less than 4,000.00 86.40
4,000.00 or more but less than 5,000.00 120.00
5,000.00 or more but less than 6,000.00 145.20
6,000.00 or more but less than 7,000.00 171.60
7,000.00 or more but less than 8,000.00 198.00
8,000.00 or more but less than 10,000.00 224.40
10,000.00 or more but less than 15,000.00 264.00
15,000.00 or more but less than 20,000.00 330.00
20,000.00 or more but less than 30,000.00 396.00
30,000.00 or more but less than 40,000.00 528.00
40,000.00 or more but less than 50,000.00 792.00
50,000.00 or more but less than 75,000.00 1,188.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,244.00
150,000.00 or more but less than 200,000.00 2,904.00
200,000.00 or more but less than 300,000.00 3,960.00
300,000.00 or more but less than 500,000.00 5,280.00
500,000.00 or more but less than 750,000.00 7,960.00
750,000.00 or more but less than 1,000,000.00 10,560.00
1,000,000.00 or more but less than 2,000,000.00 12,000.00
2,000,000.00 or more At a rate not exceeding sixty percent (60%)
of one percent (1%)

The businesses enumerated in paragraph (a) above shall no longer be subject to

the tax on wholesalers, distributors, or dealers herein provided for.

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

dealers or retailers of essential commodities enumerated hereunder at a rate not
exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this
Article;

(1) Rice and Corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured,

processed or preserved food, sugar, salt and agricultural marine, and fresh
water products, whether in their original state or not;

(3) Cooking oil and cooking gas;

(4) Laundry soap, detergents, and medicine;

(5) Agricultural implements, equipment and post-harvest facilities, fertilizers,

pesticides, insecticides, herbicides and other farm inputs;

(6) Poultry feeds and other animal feeds;

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 (7) School supplies; and

(8) Cement

For purposes of this provision, 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
(a), (b), and (d) of this Article.

(d) On retailers.

Gross Sales/Receipts for the

Preceding year Rate of Tax Per Annum

400,000.00 or less 2.4

In excess of 400,000.00 1.2%

The rate of two point four percent (2.4%) per annum shall be imposed on sales not
exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one point two
percent (1.2%) per annum shall be imposed on sales in excess of the first Four Hundred
Thousand Pesos (P 400,000.00).

However, barangays shall have the exclusive power to levy taxes on stores whose
gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand
Pesos (P 30,000.00) subject to existing laws and regulations.

(e) On contractors and other independent contractors in accordance with the following
schedule.

Gross Sales/Receipts for the

Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 33.00
5,000.00 or more but less than 10,000.00 73.92
10,000.00 or more but less than 15,000.00 125.40
15,000.00 or more but less than 20,000.00 198.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 462.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,056.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,376.00
150,000.00 or more but less than 200,000.00 3,168.00
200,000.00 or more but less than 250,000.00 4,356.00
250,000.00 or more but less than 300,000.00 5,544.00
300,000.00 or more but less than 400,000.00 7,392.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00

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 1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding sixty percent (60%)
of one percent (1%)

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be
less than P13,800.00.

For purposes of this section, the tax on multi-year projects undertaken general
engineering, general building, and specialty contractors shall initially be based on the total
contract price, payable in equal annual installments within the project term.

Upon completion of the project, the taxes shall be recomputed on the basis of the
gross receipts for the preceding calendar years and the deficiency tax, If there be any,
shall be collected as provided in this Code or the excess tax payment shall be refunded.

In cases of projects completed within the year, the tax shall be based upon the
contract price and shall be paid upon the issuance of the Mayor’s Permit.

(f) On banks and other financial institutions, at the rate of sixty percent of one percent
(60% of 1%) of the gross receipts of the preceding calendar year derived from interest,
commissions and discounts from lending activities, income from financial leasing,
dividends, rentals on property, and profit from exchange or sale of property, insurance
premium. All other income and receipts not herein enumerated shall be excluded in the
computation of the tax.

(g) On the businesses hereunder enumerated: :

1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants,

soda fountain bars, carenderias or food caterers;

2. Amusement places, including places wherein customers thereof actively

participate without making bets or wagers, including but not limited to
night clubs, or day clubs, cocktail lounges, cabarets or dance halls,
karaoke bars, skating rinks, bath houses, swimming pools, exclusive
clubs such as country and sports clubs, resorts and other similar places,
billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-
rounds, roller coasters, ferries wheels, swings, shooting galleries, and
other similar contrivances, theaters and cinema houses, boxing stadia,
race tracks, cockpits and other similar establishments.

3. Commission agents, lotto outlet franchisee

4. Lessors, dealers, brokers of real estate;

5. On travel agencies and travel agents

6. On boarding houses, pension houses, motels, apartments, apartelles,

and condominiums

7. Subdivision owners/ Private Cemeteries and Memorial Parks

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 8. Privately-owned markets;

9. Hospitals, medical clinics, dental clinics, optical clinics, therapeutic

clinics, medical laboratories, dental laboratories;

10. Operators of Cable Network System

11. Operators of computer services establishment

12. General consultancy services

13. Trucking services, hauling services

14. All other similar activities consisting essentially of the sales of services
for a fee.

Gross Sales/Receipts for the

Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 33.00
5,000.00 or more but less than 10,000.00 73.80
10,000.00 or more but less than 15,000.00 125.40
15,000.00 or more but less than 20,000.00 198.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 462.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,056.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,376.00
150,000.00 or more but less than 200,000.00 3,168.00
200,000.00 or more but less than 250,000.00 4,356.00
250,000.00 or more but less than 300,000.00 5,544.00
300,000.00 or more but less than 400,000.00 7,392.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding sixty percent (60%)
of one percent (1%)

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be
less than P13,800.00.

(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the
rate of (not exceeding P 60.00) per peddler annually.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers,

dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the
peddlers tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of

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January. An individual who will start to peddle merchandise or articles of commerce after
January 20 shall pay the full amount of the tax before engaging in such activity.

(j) On operators of public utility vehicles maintaining booking office, terminal, or

waiting station for the purpose of carrying passengers from this municipality under a
certificate of public convenience and necessity or similar franchises:

Air-conditioned buses 550.00 per unit

Buses without air conditioning 330.00 per unit
"Mini" buses 275.00 per unit
Van for hire 275.00 per unit
Jeepneys/Fieras/Tamaraws/multi cab 220.00 per unit
Taxis 440.00 per unit

(NOTE: Rate may be determined by computing estimated earning per day x 300
days x rate not to exceed 2% of gross receipts)

Section 2A.03. Presumptive Income Level. For every tax period, the Treasurer’s
Office shall prepare a stratified schedule of "presumptive income level" to approximate the
gross receipt of each business classification.

[The PIL technique makes use of easily verifiable indicators as means for
determining gross sales.

It is based on logical assumptions that do not require monitoring of

business establishments nor financial audit and complicated computation.

The indicators can be in the form of estimated daily sales/gross receipts,

average number of customers, estimates of inventories, inventory turnover
and mark-ups, space occupied, occupancy rates, and others.

The indicators will also depend on the nature of the business.

The major consideration in identifying possible indicators should be that

these are easy to quantify, verifiable, common for the business, and
acceptable to both the LGU and the taxpayers.]

Section 2A.04. Exemption. Business engaged in the production, manufacture,

refining, distribution or sale of oil, gasoline, and other petroleum products shall not be
subject to any local tax imposed in this Article.

Article B. Situs of Tax

Section 2B.01. Situs of the Tax.

(a) For purposes of collection of the business tax under the "situs" of the tax law, the
following definition of terms and guidelines shall be strictly observed:

1. Principal Office - the head or main office of the businesses appearing in

the pertinent documents submitted to the Securities and Exchange Commission,

16
 or the Department of Trade and Industry, or other appropriate agencies as the
case may be.

The city or municipality specifically mentioned in the articles of the

incorporation or official registration papers as being the official address or said
principal office shall be considered as the situs thereof.

In case there is a transfer or relocation of the principal office to another city

or municipality, 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 local chief
executives of the cities or municipalities concerned within fifteen (15) days after
such transfer or relocation is effected.

2. Branch or Sales Office - a fixed place in a locality which conducts

operations of the businesses as an extension of the principal office. However,
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 office shall
be considered as a sales office.

3. Warehouse - 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 on behalf of the business. A warehouse that does
not accept orders and/or issue sales invoices as aforementioned shall not be
considered a branch or sales office.

4. Plantation - a tract of agricultural land planted to trees or seedlings whether

fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally
arranged to allow highest production. For purpose of this Article, inland fishing
ground shall be considered as plantation.

5. Experimental Farms - agricultural lands utilized by a business or

corporation to conduct studies, tests, 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 and
products.

However, on-site sales of commercial quantity made in experimental farms

shall be similarly imposed the corresponding tax under paragraph (b), Section
2A.02 of this Ordinance.

(b) Sales Allocation

1. All sales made in a locality where there is branch or sales office or

warehouse shall be recorded in said branch or sales office or warehouse
and the tax shall be payable to the city or municipality where the same is
located.

2. In cases where there is no such branch, sales office, plant or plantation in

the locality where the sale is made, the sale shall be recorded in the

17
 principal office along with the sale made by said principal office and the tax
shall accrue to the city or municipality where said principal office is located.

3. In cases where there is a factory, project office, plant or plantation in

pursuit of business, thirty percent (30%) if all sales recorded in the principal
office shall be taxable by the city or municipality where the principal office
is located and seventy percent (70%) of all sales recorded in the principal
office shall be taxable by the city or municipality where the factory, project
office, plant or plantation is located.

The sales allocation in (a) and (b) above shall not apply to experimental farms.
LGUs where only experimental farms are located shall not been titled to
the sales allocation herein provided for.

4. In case of a plantation located in a locality other than that where the factory
is located, said seventy percent (70%) sales allocation shall be divided as
follows:

Sixty percent (60%) to the city or municipality where the factory is

located; and

Forty percent (40%) to the city or municipality where the plantation

is located.

5. In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation shall be pro-rated among the localities where such factories,
project offices, plants and plantations are located in proportion
to their respective volumes of production during the period for which the
tax is due.

In the case of project offices of services and other independent

contractors, the term production shall refer to the costs of projects actually
undertaken during the tax period.

6. The foregoing sales allocation under par. (3) hereof shall be applied
irrespective of whether or not sales are made in the locality where the
factory, project office, plant or plantation is located. In case of sales made
by the factory, project office, plant or plantation, the sale shall be covered
by paragraph (1) or (2) above.

7. In case of manufacturers or producers which engage the services of an

independent contractor to produce or manufacture some of their products,
the rules on situs of taxation provided in this article as clarified in the
paragraphs above shall apply except that the factory or plant and
warehouse of the contractor utilized for the production or storage of the
manufacturer's products shall be considered as the factory or plant and
warehouse of the manufacturer.

8. All sales made by the factory, project office, plant or plantation located in
this municipality shall be recorded in the branch or sales office which is

18
 similarly located herein, and shall be taxable by this municipality. In case
there is no branch or sales office or warehouse in this municipality, but the
principal office is located therein, the sales made in the dais factory shall
be taxable by this municipality along with the sales made in the principal
office.

(c) Port of Loading - the city or municipality where the port of loading is located shall
not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless
the exporter maintain in said city or municipality its principal office, a branch, sales office,
warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall
apply accordingly.

(d) Route Sales - sales made by route trucks, vans or vehicles in this municipality
where a manufacturer, producer, wholesaler, maintains a branch or sales office or
warehouse shall be recorded in the branch or sales office or warehouse and shall be
taxed herein.

This municipality shall tax the sales of the products withdrawn by route trucks from
the branch, sales office or warehouse located herein but sold in another locality.

Article C. Payment of Business Taxes

Section 2C.01. Payment of Business Taxes.

(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall
be payable for every separate or distinct establishment or place where the business
subject to the tax is conducted and one line of business does not become exempt by
being conducted with some other businesses for which such tax has been paid. The tax
on a business must be paid by the person conducting the same.

The conduct or operation of two or more related businesses provided for under
Section 2A.01 and Section 2B.01 of this Code any one person, natural or juridical, shall
require the issuance of a separate permit or license to each business.

(b) In cases where a person conducts or operates two (2) or more of the businesses
mentioned in Section 2A.01 of this Ordinance which are subject to the same rate of
imposition, the tax shall be computed on the combined total gross sales or receipts of the
said two (2) or more related businesses.

(c) In cases where a person conducts or operates two (2) or more businesses
mentioned in Section 2A.01 of this Ordinance which are subject to different rates of
imposition, the taxable gross sales or receipts of each business shall be reported
independently and tax thereon shall be computed on the basis of the pertinent schedule.

Section 2C.02. Accrual of Payment. Unless specifically provided in this Article,

the taxes imposed herein shall accrue on the first day of January of each year.

Section 2C.03 . Time of Payment. The tax shall be paid once within the first
twenty (20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July, and October of each year. The Sangguniang Bayan may, for a

19
justifiable reason or cause, extend the time for payment of such taxes without surcharges
or penalties, but only for a period not exceeding six (6) months.

Section 2C.04 . Administrative Provisions.

(a) Requirement. Any person who shall establish, operate or conduct any business, trade
or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit
and pay the fee therefor and the business tax imposed under the pertinent Article.

(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an
official receipt upon payment of the business tax. Issuance of the said official receipt shall
not relieve the taxpayer of any requirement imposed by the different departments of this
municipality.

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 Municipal
Mayor, Municipal Treasurer, or their duly authorized representatives.

(c) Invoices or Receipt. All persons subject to the taxes on business shall, for each
sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five
Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices
and receipts serially numbered in duplicate, showing among others, their names or styles,
if any, and business address. The original of each sales invoice or receipts shall be
issued to the purchaser or customer and the duplicate to be kept and preserved by the
person subject to the said tax, in his place of business for a period of five (5) years. The
receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue
for determination of national internal revenue taxes shall be sufficient for purposes of this
Code.

(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to

the taxes on business shall submit a sworn statement of the capital investment before the
start of their business operations and upon application for a Mayor's permit to operate the
business. Upon payment of the tax levied in this Chapter, any person engaged in
business subject to the business tax paid based on gross sales and/or receipts shall
submit a sworn statement of his gross sales/receipts for the preceding calendar year or
quarter in such manner and form as may be prescribed by the Municipal Treasurer.
Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due
among others to his failure to have a book of accounts, records or subsidiaries for his
business, the Municipal Treasurer or his authorized representatives may verify or assess
the gross sales or receipts of the taxpayer under the best available evidence upon which
the tax may be based.

(e) Submission of Certified Income Tax Return Copy. All persons who are granted
a permit to conduct an activity or business and who are liable to pay the business tax
provided in this Code shall submit a certified photocopy of their income tax returns
(ITR) on or before April 30 of each year. The deficiency in the business tax arising out
of the difference in gross receipts or sales declared in the application for Mayor’s
Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared

20
in the ITR shall be payable on or before May 20 of the same year with interest at the
rate of ten percent (10%) corresponding to the two percent (2%) per month from
January to May. Payments of the deficiency tax made after May 20 shall be subject to
the twenty-five percent (25%) surcharge and two percent (2%) interest for every month
counted from January up to the month payment is made.

(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or

satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a
certification to the effect that the business tax has been paid, indicating therein, the
number of the official receipt issued, upon payment of a fee of One Hundred Pesos
(P100.00).

(g) Transfer of Business to Other Location. Any business for which a municipal
business tax has been paid by the person conducting it may be transferred and continued
in any other place within the territorial limits of this municipality without payment of
additional tax during the period for which the payment of the tax was made.

(h) Retirement of Business.

(1) Any person natural or juridical, subject to the tax on business under Article A,
Chapter 11 of this Ordinance shall, upon termination of the business,
submit a sworn statement of the gross sales or receipts for the current
calendar year within thirty (30) days following the closure. Any tax due
shall first be paid before any business or undertaking is fully terminated.

For the purposes hereof, termination shall mean that

business operations are stopped completely. Any change in ownership,
management and/or name of the business shall not constitute termination
as herein contemplated. Unless stated otherwise, assumption of the
business by any new owner or manager or re-registration of the same
business under a new name will only be considered by the LGU
concerned for record purposes in the course of the renewal of the permit
or license to operate the business.

The Municipal Treasurer shall see to it that the payment of taxes of

a business is not avoided by simulating the termination or retirement
thereof. For this purpose., the following procedural guidelines shall be
strictly followed:

(a) The Municipal Treasurer shall assign every application for the
termination or retirement of business to an inspector in his office
who shall go to address of the business on record to verify if it is
really not operating. If the inspector finds that the business is
simply placed under a new name, manager and/or new owner, the
Municipal Treasurer shall recommend to the Municipal Mayor the
disapproval of the application of the termination or retirement of
said business;

(b) Accordingly, the business continues to become liable for the

payment of all taxes, fees, and charges imposed thereon under
existing local tax ordinance; and

21
 (c) In addition, 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 business and shall
secure a new Mayor’s permit therefor.

(2) In case it is found that the retirement or termination of the business is

legitimate and the tax paid during the current year 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.

(3) The permit issued to a business retiring or terminating its operation shall be
surrendered to the Local Treasurer who shall forthwith cancel the same
and record such cancellation in his books.

(i) 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 residue of the term for which the tax was paid.

Article D. Tax on Ambulant and Itinerant Amusement Operators

Section 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant

and itinerant amusement operators during fiestas and fairs at the following rates:

Circus, carnivals, or the like per day P 22.00

Merry-Go-Round, roller coaster, ferries wheel,

swing, shooting gallery and other
similar contrivances per day P 22.00

Sports contest/exhibitions per day P110.00

Section 2D.02. Time of Payment. The tax herein imposed shall be payable
before engaging in such activity.

Article E. Tax on Mining Operations

Section 2E.01. Definitions. When used in the Article.

(a) Minerals refer to naturally occurring inorganic substances (found in nature)

whether in solid, liquid, gaseous or any intermediate state.

(b) Mineral Products shall mean things 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.

22
(c) Quarry Resources means any common stone or other common mineral
substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and
rock phosphate.

Section 2E.02 . Imposition of Tax. There is hereby levied an annual tax at the
rate of Two Percent (2%) based on the gross receipts for the preceding year of mining
operations. (The tax should not exceed 2% of the gross receipts during the
preceding year.)

Section 2E.03 Situs of the Tax. Payment of the tax shall be made to this
municipality which has jurisdiction over the mining area. In case the area transcends two
(2) or more local government units, payment shall be made to the municipality having the
largest area.

Section 2E.04. Exclusion. Extraction of the following are excluded from the
coverage of the tax levied herein:

(a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry
resources;

(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude
asphalt, mineral gas and all other similar or naturally associated substances.

Section 2E.05. Time of Payment. The tax shall be paid once within the first
twenty (20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July, and October of each year.

Section 2E.06 . Administrative Provisions.

(a) The Municipal Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease, operating
agreements, transfers, assignments, condonment, cancellation and others, are recorded.

(b) It shall be the duty of every lessee, owner, or operator to make a true and complete
return setting forth the quantity and the actual market value of the minerals or mineral
products or quarry resources to be removed.

Article F. Tax on Forest Concessions and Forest Products

Section 2F.01. Definitions. When used in this Article.

(a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood 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 geologic resources in forest
lands.

(b) Forest Lands include the public forest, the permanent forest or the forest reserves,
and forest reservations.

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Section 2F.02 . Imposition of Tax. There is hereby imposed a tax on forest
concessions and forest products at a rate of Two percent (2.0%) of the annual gross
receipts of the concessionaire during the preceding year.

Section 2F.03. Time of Payment The tax shall be paid once within the
first twenty (20) days of January or in quarterly installments within the first twenty (20)
days of January, April, July, and October of each year.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Section 3A.01. Imposition of Fee. There shall be collected an annual fee for the
issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or
undertake an activity within the municipality.

The permit fee is payable for every distinct or separate business or place where
the business or trade is conducted. One line of business of trade does not become
exempt by being conducted with some other business of trade for which the permit fee
has been obtained and the corresponding fee paid for.

For purpose of the Mayor’s Permit Fee, the following Philippine definition of
business size is here by adopted:

Enterprise Scale Asset Limit Work Force

Micro P1.5 M and below. 1 – 10
Small over P1.5M up to P15M 11 – 99
Medium over P15M up to P100M 100 – 199
Large Above P100M 200 and above

The permit fee shall either be based on asset size or number of workers,
whichever will yield the higher fee.

(a) On business subject to graduated Fixed taxes

Amount of Fee
Per Annum
On Manufacturers/Importers/Producers

Micro P 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00

1. On Banks

Rural, Thrift and Savings Banks 2,000.00

Commercial, Industrial and Development Banks 5,000.00
Universal Banks 7,000.00

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 2. On Other Financial Institutions and individual lending investors

Small P 2,000.00
Medium 3,000.00
Large 5,000.00

3. On Contractors/Service Establishments

Micro P 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00

4. On Wholesalers/Dealers or Distributors

Micro P 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00

5. On retailers
Micro P 400.00
Small 800.00
Medium 1,500.00
Large 2,000.00

6. On Transloading Operations

Medium P 2,000.00
Large 4,000.00

7. Buses /per operator 3,000.00

[Link] Buses, V-Hire, Taxis 2,000.00

9. Jeepneys/Fieras/Tamaraw/Multicab 1,000.00

[Link] of: Shopping Mall: 10,000.00

Supermarket: 7,000.00

11. Other Businesses

Micro P 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00

[The rates of Mayor’s Permit fees may also be based on any reasonable
classification, e.g., on type of business as indicated above (without sub-classification as

25
cottage, small, medium, or large).

Mayor’s Permit fees cannot, however, be based on gross sales/receipts or on

capital investment.

For ease in administration and for practical reasons it is not advisable to

base Mayor’s Permit fees on activities conducted or commodities traded in a business.

A basic rule in fixing regulatory fees is that the fee should be commensurate
to the cost of regulation and surveillance.]

Another set of Mayor’s Permit Fees may be set for the so-called “sin” goods and
activities. Because of the “social dimensions” involved it is justifiable to fix higher rates
of permit fees. Included in this class of businesses are:

Retail dealers in foreign liquors 800.00

Retail dealers in domestic liquors 500.00
Retailers of distilled spirits 500.00
Retailers of fermented liquors 700.00
Tobacco dealers 400.00
Retail dealers of manufactured tobacco 600.00
Amusement places 1,000.00
Golf Courses, etc.] 10,000.00

Section 3A.02. Time and Manner of Payment. The fee for the issuance of a
Mayor's Permit shall be paid to the Municipal Treasurer upon application before any
business or undertaking can be lawfully begun or pursued and within the first twenty (20)
days of January of each year in case of renewal thereof.

For a newly-started business or activity that starts to operate after January 20, 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 activity is abandoned, no refund of the fee corresponding to the unexpired
quarter or quarters shall be made.

Section 3A.03. Administrative Provisions.

(a) Supervision and control over establishments and places. The Municipal
Mayor shall supervise and regulate all establishments and places subject to the payment
of the permit fee. He shall prescribe rules and regulations as to the mode or manner on
which they shall be conducted in so far as may be necessary to maintain peaceful,
healthy, and sanitary conditions in the municipality.

(b) Application for Mayor's Permit: False Statement. An application for a Mayor's
Permit shall be filed with the Office of the Municipal 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 undertaking that is to
be conducted, and such other data or information as may be required.

1. For a newly-started business

26
 a. Location sketch of the new business
b. Paid-up capital of the business as shown in the Articles of
Incorporation, if a corporation or partnership, or a sworn
statement of the capital invested by the owner or operator, if a sole
proprietorship
c. A certificate attesting to the tax exemption if the business is tax
exempt
d. Certification from the office in charge of zoning that the location of
the new business is in accordance with zoning regulations
e. Tax clearance showing that the operator has paid all tax obligations
in the municipality
f. Barangay clearance
g. Three (3) passport size pictures of the owner or operator or in
cases of a partnership or corporation the picture of the senior or
managing partners and that of the President or General Manager
h. Health certificate for all food handlers, and those required under
Chapter IV, Art. D of this Revenue Code.
i. Occupancy Permit

2. For renewal of existing business permits

a. Previous year's Mayor's permit

b. One ( 1 ) copy of the annual or quarterly tax payments
c. One ( 1 ) copy of all receipts showing payment of all regulatory fees
as provided for in this Code
d. Certificate of tax exemption from local taxes or fees, if exempt
e. Financial Statement of the Preceding Year
f. Certification from the office in charge of zoning the continued
compliance of business with zoning regulations

Upon submission of the application, it shall be the duty of the proper authorities to
verify if other municipal requirements regarding the operation of the business or activity
such as sanitary requirements, installation of power and light requirements, as well as
other safety requirements are complied with. The permit to operate shall be issued only
upon compliance with such safety requirements and after the payment of the
corresponding inspection fees and other impositions required by this Revenue Code and
other municipal tax ordinances.

Any false statement deliberately made by the applicant shall constitute sufficient
ground for denying or revoking the permit issued by the Mayor, and the applicant or
licensee may be prosecuted in accordance with the penalties provided in this Article.

A Mayor's Permit maybe refused to (1) any person who previously violated any
ordinance or regulation governing permits granted; (2) whose business establishment or
undertaking does not conform with zoning regulations, and safety, health and other
requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability
to the government; (4) who is disqualified under any provision of law or ordinance to
establish or operate the business applied for.

Likewise, a Mayor’s permit maybe denied to any person or applicant for a

27
business who declares an amount of gross sales or receipts that are manifestly below
industry standards or the Presumptive Income Level of gross sales or receipts as
established in the municipality for the same or a closely similar type of activity or business.

(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a

Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall
be returned to the applicant. One (1) copy shall be presented to the Municipal 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 Municipal Mayor upon presentation of
the receipt for the payment of the Mayor's Permit and the official receipt issued by the
Municipal Treasurer for the payment of the business tax.

Every permit issued by the Mayor shall show the name and residence of the
applicant, his nationality and marital status; nature of the organization, that is whether the
business is a sole proprietorship, corporation or partnership, etc.; location of the business;
date of issue and expiration of the permit; and other information as may be necessary.

The Municipality 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 the
payment of Two Hundred Pesos Only Pesos (P 200.00).

(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at
all times in his place of business or office or if he 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 Municipal Mayor, the Municipal Treasurer or any of their duly authorized
representatives.

(e) Duration of Permit and Renewal. 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. The permit issued shall be
renewed within the first twenty (20) days of January. It shall have a continuing validity only
upon renewal thereof and payment of the corresponding fee.

(f) Revocation of Permit. When a person doing business under the provisions of
this Code violates any provision of this Article, refuses to pay an indebtedness or liability to
the municipality or abuses his privilege to do business to the injury of the public moral 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 characters, criminals or women of ill-repute, the Municipal Mayor may, after
investigation, 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 fines and
imprisonment that maybe imposed by the Court for violation of any provision of this
Ordinance governing the establishment and maintenance of business, and to prohibit the
exercise thereof by the person whose privilege is revoked, until restores by the
Sangguniang Bayan.

Section 3A.04. Rules and Regulations on Certain Establishments.

(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda

28
fountain bars, carinderia or food caterers. No owner of said establishments shall employ
any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health
Officer, renewable every 12 months.

Establishments selling cooked and readily edible foods shall have them
adequately covered and protected from dust, flies and other insects, and shall follow
strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer
and existing laws or Ordinances.

(b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed
to operate with masseurs, barbers, and beauticians without having secured the necessary
corresponding medical certificate from the Municipal Health Officer.

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

Promoters and Cockpit Personnel

Section 3B.01. Definitions. When used in this Article.

(a) Cockpit includes any place, compound, building or portion thereof with complete
facilities such as but not limited to parking area, comfort rooms, proper sitting standard,
gaffing area and cock cages where cockfights are held, whether or not money bets are
made on the results of such cockfights.

(b) Bet taker or Promoter refers to a person who alone or with another initiates a
cockfight and/or calls and take care of bets from owners of both gamecocks and those of
other bettors before he orders commencement of the cockfight thereafter distributes won
bets to the winners after deducting a certain commission, or both.

(c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting
cocks with gaffs on one or both legs.

(d) Referee (Sentenciador) refers to a person who watches and oversees the proper
gaffing of fighting cocks; determines the physical condition of gamecocks while
cockfighting is in progress, the injuries sustained by the cocks and their capability to
continue fighting, and decides and makes known his decision either by word or gesture
the result of the cockfighting by announcing the winner or deciding a tie in a contest game.

Section 3B.02. Imposition of Fees. There shall be collected the following Mayor's
Permit Fees from cockpit operators/owners/licensees and cockpit personnel:

(a) From the owner/operator/licensees of the cockpit:

1. Application filing fee P 500.00

2. Annual cockpit permit fee 5,000.00

(b) From cockpit personnel

1. Promoters/Hosts 500.00
2. Pit Manager 300.00
3. Referee 300.00

29
 4. Bet Taker "Kristo/Llamador" 200.00
5. Bet Manager "Maciador/Kasador" 300.00
6. Gaffer "Mananari" 200.00
7. Cashier 300.00
8. Derby (Matchmaker) 300.00

Section 3B.03. Time and Manner of Payment.

(a) The application filing fee is payable to the Municipal Treasurer upon application for
a permit or license to operate and maintain cockpits.

(b) The annual cockpit permit fee is payable upon application for a permit before a
cockpit shall be allowed to operate and within the first twenty days of January of each year
in case of renewal thereof.

(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 3B.04. Administrative Provisions.

(a) Ownership, operation and management of cockpit. Only Filipino citizens not
otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and
operate cockpits. Cooperative capitalization is encouraged.

(b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of
cockpits to be allowed in this municipality.

(c) Cockpit-size and construction. Cockpits shall be constructed and operated within
the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of
such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed
within or near existing residential or commercial areas, hospitals, school buildings,
churches or other public buildings. Owners, lessees, or operators of cockpits which are
now in existence and do not conform to this requirement are required to comply with these
provisions within a period to be specified by the Municipal Mayor. Approval or issuance of
building permits for the construction of cockpits shall be made by the Municipal Engineer
in accordance with existing ordinances, laws and practices.

(d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit
referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this
Municipality. No operator or owner of a cockpit shall employ or allow to participate in a
cockfight any of the above-mentioned personnel unless he has registered and paid the fee
herein required.

(e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall
be issued.

Section 3B.05. Applicability Clause. The provision of 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

30
operation of cockpits and the holding of cockfights in this Municipality.

Article C. Special Permit Fee for Cockfighting

Section 3C.01. Definitions. When used in this Article.

(a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an

actual fight where bets on either side are laid. Cockfighting may also be formed as
"cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities.

(b) Local Derby is an invitational cockfight participated in by gamecockers or

cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed
winning entry.

(c) International Derby refers to an invitational cockfight participated in by local and

foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the
proclaimed winning entry.

Section 3C.02. Imposition of Fees. There shall be collected the following fees
per day for cockfighting:

(a) Special Cockfights (Pintakasi) 1,000.00

(b) Special Derby Assessment from Promoters of -
Two-Cock Derby/ Wins 500.00
Three-Cock Derby/ Wins 800.00
Four-Cock Derby/ Wins 1,000.00
Five-Cock Derby/Wins 1,500.00
(c) Derby pre-match 3,000.00
(d) Per cockfight or sultada 10.00

Section 3C.03. Exclusions. Regular cockfights i.e., those held during Sundays,
legal holidays and local fiestas and international derbies shall be excluded from the
payment of fees herein imposed.

Section 3C.04. Time and Manner of Payment. The fees herein imposed shall be
payable to the Municipal Treasurer before the special cockfights and derbies can be
lawfully held.

Section 3C.05. Administrative Provisions.

(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be

allowed in this municipality only in licensed cockpits during Sundays and legal holidays
and during local fiestas for not more than three (3) days. It may also be held during
municipal. Agricultural, commercial, or industrial fairs, carnival, or exposition for a similar
period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on
the occasion of such affair, carnival or exposition shall be allowed within the month if a
local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on
December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30
(National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and

31
during Registration Days for such election or referendum.

(b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the
preceding subsection hereof, the holding of cockfights may also be allowed for the
entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly
known as "Balikbayans", or for the support of national fund-raising campaigns for
charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in
licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one
(1) time, for a period not exceeding three (3) days, within a year.

(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as
such in any cockfight in the municipality without first securing a license renewable every
year on their birth month from the municipality where such cockfighting is held. Only
gaffers, referees, bet takes, or promoters licensed by the municipality shall officiate in all
kinds of cockfighting authorized herein.

Section 3C.06. Applicability Clause. The provision of 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 cockfights in this Municipality.

Article D. Permit Fee on the Seller of Firecrackers and Pyrotechnic Devices

Section 3D.01. Imposition of Fee. There shall be collected from the seller of
Firecrackers and Pyrotechnic Devices during holiday season (i,e., Christmas and New
Year) a permit fee of One Thousand Pesos (P1,000.00).

Section 3D.02. Time of Payment. The fee imposed herein shall be paid to the
Municipal Treasurer upon filing of application of Mayors Permit.

Section 3D.03. Prohibition. It shall be unlawful for any person or business

establishment to sell or offer or use any firecrackers or pyrotechnic devices or such similar
devices to children aged 14 years old and below in the territorial jurisdiction of Talibon,
Bohol pursuant to Municipal Ordinance No. 2014-03.

Article E. Fees on Impounding of Astray Animals

Section 3E.01. Definitions. When used in this Article.

(a) Astray Animal means an animal which is set loose unrestrained, and not under the
complete control of its owner, or the charge or in possession thereof, found
roaming at-large in public or private places.

(b) Public Place includes national, provincial, municipal, or barangay streets, parks,
plazas, and such other places open to the public.

(c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or
lots owned by an individual other than the owner of the animal.

(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic

32
members of the bovine family.

Section 3E.02. Imposition of Fee. There shall be imposed the following fees for
each day or fraction thereof on each head of astray animal found running or roaming at
large in public or private places:

Amount of Fee

(a) Large Cattle 100.00 per day

(b) All other animals 50.00 per day

Section 3E.03. Time of Payment. The impounding fee shall be paid to the
Municipal Treasurer prior to the release of the impounded animal to its owner.

Section 3E.04. Administrative Provisions.

(a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby
authorized to apprehend and impound astray animals in the municipal corral or a place
duly designated for such purpose. They shall also cause the posting of notice of the
impounded astray animal in the Municipal Hall for five consecutive days, starting on the
day after the animal is impounded, within which the owner is required to claim and
establish ownership of the impounded animal. The Municipal Mayor and Municipal
Treasurer shall be informed of the impounding.

(b) Impounded animals not claimed within five (5) days after the date of impounding
shall be sold at public auction under the following procedures:

1. The Municipal Treasurer shall post notice for Two (2) days in Two (2)
places including the main door of the Municipal Hall and the public
markets. The animal shall be sold to the highest bidder. Within Five (5)
days after the auction sale, the Municipal Treasurer shall make a report of
the proceedings in writing to the Municipal Mayor.

2. The owner may stop the sale by paying at any time before or during the
auction sale, the impounding fees due and the cost of the advertisement
and conduct of sale to the Municipal Treasurer, otherwise, the sale shall
proceed.

3. The proceeds of the sale shall be applied to satisfy the cost of impounding,
advertisement and conduct of sale. The residue over these costs shall
accrue to the General Fund of the Municipality.

4. In case the impounded animal is not disposed of within the Ten (10) days
from the date of notice of public auction, the same shall be considered sold
to the Municipal Government for the amount equivalent to the poundage
fees due.

Section 3E.05. Penalty. Owners whose animals are caught astray and causing
damages to plants and properties shall pay the following fines:

33
 (a) First offense P 100.00 per day
(b) Second offense 150.00 per day
(c) For the third offense and each
subsequent offense 200.00 per day

In addition to the fine, the owners shall pay the amount of damage incurred, if any,
to the property owner.

Article F. Cart or Sledge Registration Fee

Section 3F.01. Imposition of Fee. There shall be collected a registration

fee of Fifty Pesos (P50.00) per annum for each animal drawn cart or sledge used in
business which shall be registered with the Office of the Municipal Treasurer.

Section 3F.02. Time and Manner of Payment. The fee imposed herein
shall be due and payable within the first twenty (20) days of January of every year. For
each cart or sledge newly acquired after the first twenty (20) days of January, the permit
shall be paid without penalty within the first twenty (20) days of the quarter following the
date of purchase.

Section 3F.03. Administrative Provisions.

(a) A metal plate with a corresponding registry number shall be provided by the
Municipal Treasurer for every calesa or sledge at cost to the owner.

(b) The Municipal Treasurer shall keep a register of all carts or sledges which shall set
forth, among others, the name and address of the owner.

Article G. Permit Fee on Caretela or Calesa

Section 3G.01. Imposition of Fee. There shall be collected a permit fee of One
Hundred Fifty Pesos (P150.00) per annum for each calesa or caretela used in the
Municipality of Talibon which shall be registered with the Office of the Municipal Treasurer.

Section 3G.02. Time and Manner of Payment. The fee imposed herein shall be
due and payable upon application for a Mayor's Permit within the first twenty (20) days of
January of each year. For newly acquired calesas or caretelas, the fee shall be payable
within twenty (20) days after acquisition.

Section 3G.03. Administrative Provisions.

(a) A metal plate shall be provided by the Municipal Treasurer for every registered
caretela or calesa.

(b) The Municipal Treasurer shall keep a register of all calesas or caretelas which
shall contain, among others, the name and the address of the owner.

Article H. Permit Fee on Circus and Other Parades

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Section 3H.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee
of Two Hundred Pesos (P200.00) per day on every circus and other parades using
banners, floats or musical instruments carried on in this municipality.

Section 3H.02. Time and Manner of Payment. The fee imposed herein shall be
due and payable to the Municipal Treasurer upon application for a permit to the Municipal
Mayor at least Two (2) days before the scheduled date of the circus or parade and on
such activity shall be held.

Section 3H.03. Exemption. Civic and military parades as well as religious

processions shall not be required to pay the permit fee imposed in this Article.

Section 3H.04. Administrative Provisions.

(a) Any persons who shall hold a parade within this municipality shall first obtain a
permit from the Municipal Mayor before undertaking the activity. For this purpose, a
written application in a prescribed form shall indicate the name, address of the applicant,
the description of the activity, the place or places where the same will be conducted and
such other pertinent information as may be required.

(b) The Station Commander of the Philippine National Police shall promulgate the
necessary rules and regulations to maintain an orderly and peaceful conduct of the
activities mentioned in this Article. He shall also define the boundary within which such
activities may be lawfully conducted.

Article I. Registration and Transfer Fees on Large Cattle.

Section 3I.01. Definition. For purposes of this Article, "large cattle" includes but
not limited to a two-year old horse, mule ass, carabao, cow or other domesticated member
of the bovine family.

Section 3I.02. Imposition of Fee. The owner of a large cattle is hereby required
to register said cattle with the Municipal Treasurer for which a certificate of ownership shall
be issued to the owner upon payment of a registration fee as follows:

Amount of Fee

(a) For Certificate of Ownership 100.00

(b) For Certificate of Transfer 100.00
(c) For Registration of Private Brand 100.00

The transfer fee shall be collected only once if a large cattle is transferred more
than once in a day.

Section 3I.03. Time and Manner of Payment. The registration fee shall be paid
to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.

Section 3I.04. Administrative Provisions.

(a) Large cattle shall be registered with the Municipal Treasurer upon reaching the
age of two (2) years.

35
(b) The ownership of a large cattle or its sale or transfer of ownership to another
person shall be registered with the Municipal Treasurer. All branded and counter-branded
large cattle presented to the Municipal Treasurer shall be registered in a book showing
among others, the name and residence of the owner, the consideration or purchase price
of the animal in cases of sale or transfer, and the class, color, sex, brands and other
identification marks of the cattle. These data shall also be stated in the certificate of
ownership issued to the owner of the large cattle.

(c) The transfer of the large cattle, regardless of its age, shall be entered in the
registry book setting forth, among others, the names and the residence of the owners
and the purchaser; the consideration or purchase price of the animal for sale or transfer,
class, sex, brands and other identifying marks of the animals; and a reference by number
to the original certificate of ownership with the name of the municipality issued to it.
No entries of transfer shall be made or certificate of transfer shall be issued by the
Municipal Treasurer except upon the production of the original certificate of ownership and
certificates of transfer and such other documents that show title to the owner.

Section 3I.05. Applicability Clause. All other matters relating to the registration of
large cattle shall be governed by the pertinent provisions of the Revised Administrative
Code and other applicable laws, ordinances and rules and regulations.

Article J. Permit Fee for Excavation

Section 3J.01. Imposition of Fee. There shall be imposed the following fees on
every person who shall make or cause to be made any excavation on public or private
streets within this municipality.

(a) For crossing streets with concrete pavement: Amount of Fee

1. For crossing concrete pavement (minimum

area 2.00 x .600 m., 12 sq.m.) P1,000.00

2. For crossing across base of streets

with concrete pavement, per linear
meter (boring method) 100.00

(b) For crossing streets with asphalt pavement:

1. Minimum fee 1,000.00

2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.80m) 100.00

(c) For crossing the streets with gravel pavement:

1. Minimum fee 200.00

36
 2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.3 meters) 50.00

(d) For crossing existing curbs and gutters

resulting in the damage 500.00

(e) Additional fee for every day of delay

In excess of excavation period provided in the
Mayor’s permit 50.00

Section 3J.02. Time and Manner of Payment. The fee imposed herein shall be
paid to the Municipal Treasurer by every person who shall make any excavation or cause
any excavation to be made upon application for Mayor's Permit, but in all cases, prior to
the excavation.

A cash deposit in an amount equal to the cost of damage shall be deposited with
the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be
forfeited in favor of the Municipal Government in case the restoration to its original form of
the street excavated is not made within Ten (10 ) days after the purpose of the excavation
is accomplished.

Section 3J.03. Administrative Provisions.

(a) No person shall undertake or cause to undertake any digging or excavation, of any
part or portion of the municipal streets of Talibon, Bohol unless a permit shall have been
first secured from the Office of the Municipal Mayor specifying the duration of the
excavation.

(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and
excavation and shall determine the necessary width of the streets to be dug or excavated.
Said official shall likewise inform the Municipal Treasurer of any delay in the completion of
the excavation work for purposes of collection of the additional fee.

(c) In order to protect the public from any danger, appropriate signs must be placed in
the area where work is being done.

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

Section 3K.01. Implementing Agency. The Municipal 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 3K.02. 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 Municipal 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 provisions of this Article.

Section 3K.03. Imposition of Fees. Every person before using instruments of weights and

37
measures within this municipality shall first have them sealed and licensed annually and pay
therefor to the Municipal Treasurer the following fees:

Amount of Fee
(a) For sealing linear metric measures:

Not over one (1) meter 50.00

Measure over one (1) meter 100.00
(b) For sealing metric measures of capacity:

Not over ten (10) liters 50.00

Over ten (10) liters 100.00
(c) For sealing metric instruments of weights:

With capacity of not more than 30 kg. 50.00

With capacity of more than 30 kg. But
not more than 300 kg. 80.00
With capacity of more than 300 kg.
but not more than 3,000 kg. 150.00
With capacity of more than 3,000 kg. 200.00
(d) For sealing apothecary balances of precision 200.00
(e) For sealing scale or balance with complete set of weights:

For each scale or balances or other

Balances with complete set of weights
for use therewith 50.00
For each extra weight 20.00

(f) For each and every re-testing and re-sealing of weights and measures instruments
including gasoline pumps outside the office upon request of the owner or operator, an additional
service charge of One Hundred Pesos (P100.00) for each instrument shall be collected.

Section 3K.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and
collected by the Municipal Treasurer when the weights or measures instruments are sealed, before
their use and thereafter, on or before the anniversary date thereof.

The official receipt serving as license to use the instrument is valid for one (1) year from
the date of sealing unless such instrument becomes defective before the expiration period. Failure to
have the instrument re-tested and the corresponding fees therefor paid within the prescribed period
shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees
which shall no longer be subject to interest.

Section 3K.05. Place of Payment. The fees herein levied shall be paid in the municipality
where the business is conducted by persons conducting their business therein. A peddler or
itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the
municipality where he maintains his residence.

Section 3K.06. Exemptions.

(a) All instruments for weights and measures used in government work of or maintained for
public use by any instrumentality of the government shall be tested and sealed free.

38
(b) Dealers of weights and measures instruments intended for sale.

Section 3K.07. Administrative Provisions.

(a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as
a license to use such instrument for one year from the date of sealing, unless deterioration or
damage renders the weight or measure inaccurate within that period. The license shall expire on the
day and the month of the year following its original issuance. Such license shall be preserved by
the owner and together with the weight or measure covered by the license, shall be exhibited on
demand by the Municipal Treasurer or his deputies.

(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which
shall be compared with the fundamental standards in the Department of Science and Technology
annually. 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
instrument, it shall be destroyed at the Department of Science and technology.

(c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test
weights and measures instruments within the locality.

(d) Instruments of weights and measures found to be defective and such defect is beyond repair
shall be confiscated in favor of the government.

Section 3K.08. Fraudulent Practices Relative to Weights and Measures

The following acts related to weights and measures are prohibited:

a) for any person other than the official sealer or his duly authorized
representative to place an official tag, seal, sticker, mark, stamp, brand or other
characteristic sign used to indicate that such instrument of weight and measure
has officially been tested, calibrated, sealed or inspected;

b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other
characteristic design used to indicate that such instrument of weight or
measure has been officially tested, calibrated, sealed or inspected;

c) for any person other than the official sealer or his duly authorized representative to
alter in any way the certificate or receipt given by the official sealer or his duly
authorized representative as an acknowledgement that the instrument for
determining weight or measure has been fully rested, calibrated, sealed or
inspected;

d) for any person to make or knowingly sell or use any false or counterfeit seal,
sticker, brand, stamp, tag, certificate or license or any dye for printing or
making the same or any characteristic sign used to indicate that such
instrument of weight or measure has been officially tested, calibrated, sealed or
inspected;

e) for any person other than the official sealer or his duly authorized

39
 representative to alter the written or printed figures, letters or symbols on any
official seal, sticker, receipt, stamp, tag, certificate or license used or issued;

f) for any person to use or reuse any restored, altered, expired, damaged
stamp, tag certificate or license for the, purpose of making it appear that the
instrument of weight or measure has been tested, calibrated, sealed or inspected;

g) for any person engaged in the buying and selling of consumer products or
of furnishing services the value of which is estimated by weight or
measure to possess, use or maintain with intention to use any scale,
balance, weight or measure that has not been sealed or if previously sealed,
the license therefor has expired and has not been renewed in due time;

h) for any person to fraudulently alter any scale, balance, weight or measure
after it is officially sealed;

i) for any person to knowingly use any false scale, balance, weight or
measure, whether sealed or not;

j) for any person to fraudulently give short weight or measure in the making
of a scale;

k) for any person, assuming to determine truly the weight or measure of any
article brought or sold by weight or measure, to fraudulently misrepresent the
weight or measure thereof; or

l) for any person to procure the commission of any such offense

abovementioned by another.

Instruments officially sealed at some previous time which have remained unaltered and
accurate and the seal or tag officially affixed therein remains intact and in the same position and
condition in which it was placed by the official sealer or his duly authorized representative shall, if
presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized
representative without penalty except a surcharge equal to two (2) 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
Municipal Treasurer in the same manner as the regular fees for sealing such instruments.

Section 3K.09. Penalties

(a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of
Section 3K.06 shall, upon conviction, be subject to a fine of not less than Five hundred pesos
(P500.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than
one (1) year, or both, upon the discretion of the court.

(b) Any person who shall violate the provisions of paragraph of (g) of Section 3K.06 for the
first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment
of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the
court.

© The owner-possessor or user of instrument of weights and measure enumerated in

paragraph (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than

40
Five hundred pesos (P500.00) or imprisonment not exceeding one (1) year, or both, upon the
discretion of the court..

[This Article has been updated to conform to the provisions of the Consumer Act of
1992, Republic Act No. 7394.]

Article L. Permit Fee on Film-Making

Section 3L.01. Imposition of Fee. There shall be collected the following permit
fee from any person who shall go on location-filming within the territorial jurisdiction of this
municipality.

Rate of Fee Per Filming

a. Commercial movies 1,000.00film

b. Commercial advertisements 800.00/film
c. Documentary film 500.00/film
d. Videotape coverage 500.00/coverage

In cases of extension of filming time, the additional amount required must be paid
prior to extension to filming time.

Section 3L.02. Time of Payment. The fee imposed herein shall be paid to the
Municipal Treasurer upon application for the Mayor's Permit Two (2 ) days before location-
filming is commenced.

Article M. Permit Fee for Agricultural Machinery and Other Heavy Equipment

Section 3M.01. Imposition of Fees. There shall be collected an annual permit fee
at the following rates for each agricultural machinery or heavy equipment from non-
resident operators of said machinery, renting out said equipment in this municipality.

Rate of Fee Per Annum

a. Handtractors 200.00
b. Light Tractors 300.00
c. Heavy Tractors 500.00
d. Bulldozer 2,000.00
e. Forklift 1,000.00
f. Heavy Graders 1,600.00
g. Light Graders 1,000.00
h. Mechanized Threshers 400.00
i. Manual Threshers 100.00
j. Cargo Truck 400.00
k. Dump Truck 400.00
l. Road Rollers 1,000.00
m. Payloader 1,000.00
n. Primemovers/Flatbeds 1,600.00
o. Backhoe 2,000.00
p. Rockcrusher 2,000.00

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 q. Batching Plant 2,000.00
r. Transit/Mixer Truck 1,200.00
s. Crane 1,200.00
t. Other agricultural machinery or heavy
equipment not enumerated above 1,000.00

Section 3M.02. Time and Manner of Payment. The fee imposed herein shall be
payable prior to the rental of the equipment upon application for a Mayor's permit.

Section 3M.03. Administrative Provisions. The Municipal Treasurer shall keep a

registry of all heavy equipment and agricultural machinery which shall include the make
and brand of the heavy equipment and agricultural machinery and name and address of
the owner.
Article N. Permit Fees on Tricycle Operation

Section 3N.01. Definitions. When used in this Article,

(a) Motorized Tricycle is 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 of four wheels, otherwise known as the motorela.

(b) Tricycle Operators are persons engaged in the business of operating tricycles.

(c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel

side car or a motorcycle with a two-wheel cab operated to render transport services to the
general public for a fee.

(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or

license to a person, natural or juridical, allowing him to operate tricycles-for-hire over
specified zones.

(e) Zone is a contiguous land area or block, say a subdivision or barangay, where
tricycles-for-hire may operate without a fixed origin and destination.

Section 3N.02. Imposition of Fees. There shall be collected an annual fee in the
amount of Five Hundred Pesos (P500.00) for the operation of tricycle-for-hire.

[The annual franchise fee should cover the cost of regulation and surveillance,
plus the estimated annual business tax that the operator would pay for each unit. The
integration of tax and regulatory fee simplifies tax administration and tax compliance.

Other fees on tricycle operations:

1. Filing fee 300.00 per unit

2. Fare adjustment fee for fare increase 200.00

3. Filing fee for amendment of MTOP 150.00

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Section 3N.03. Time of Payment.

(a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the
permit.

(b) The filing fee shall be paid upon application for an MTOP based on the number of
units.

(c) Filing fee for amendment of MTOP shall be paid upon application for transfer to
another zone, change of ownership of unit or transfer of MTOP.

Section 3N.04. Administrative Provisions.

(a) Prospective operators of tricycles should first secure a Motorized Tricycle

Operator's permit (MTOP) from the Sangguniang Bayan.

(b) The Sangguniang Bayan of this municipality shall:

1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the
appropriate terms and conditions therefor; determine, fix, prescribe or
periodically adjust fares or rates for the service provided in a zone after
public hearing; prescribe 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 regulation of tricycles-for-hire; and establish and
prescribe the conditions and qualifications of service.

2. Only Filipino citizens and partnership or corporation with sixty percent

(60%) Filipino equity shall be granted the MTOP. No MTOP shall be
granted by the municipality unless the applicant is a resident of the
municipality and in possession of unit/s with valid registration papers from
the Land Transportation Office (LTO).

3. The grantee of the MTOP shall carry a common carriers insurance

sufficient to answer for any liability it may incur to passengers and third
parties in case of accidents;

4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for

tricycles-for-hire.

5. 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 Sangguniang Bayan;

6. Tricycle operators are prohibited to operate on national highways utilized by 4-

wheel vehicles greater than four (4) tons and where normal speed exceed forty
(40) KPH. The Sangguniang Bayan may provide exceptions if there is no
alternative route.

7. Tricycles-for-hire shall be allowed to operate like taxis. They can transport and pick
up passengers anywhere within the municipality.

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(c) The Sangguniang Bayan may impose a common color for tricycles for hire in the
same zone. Each tricycle unit shall be assigned and bear an identification number, aside
from its LTO license plate number.

It shall establish a fare structure that will provide the operator a reasonable return
or profit, and still be affordable to the general public. The fare structure may either be flat
(single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.

The official rate to be initially adopted shall be the minimum charge before the
effectivity of this code until amended by the Sangguniang Bayan.

Operators of tricycles-for-hire are required to post in the conspicuous part of the

tricycle the schedule of fares.

(d) The zones must be within the boundaries of this municipality. The existing zones
which covers the territorial unit not only of the municipality but other adjoining
municipalities or cities as well shall be maintained provided the operators serving the said
zone secure the MTOP.

(e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit Regulatory
Board is hereby as follows:

Municipal Mayor Chairman

SB Committee On Transportation Member
Federated President TTODA Member

(f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall
include among others, the name and address of the operator and the number and
brand of tricycles owned and operated by said operator.

(g) Tricycles-for-hire operating without MTOP shall be impounded. It shall be released

only after full payment of all accrued taxes, fees and charges to the LGU.

Article O. Permit Fee on Occupation/Calling Not

Requiring Government Examination

Section 3O.01. Imposition of Fee - There shall be collected as annual fee at the
rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall
be engaged in the practice of the occupation or calling not requiring government
examination with the municipality as follows:

Occupation or Calling Rate of Fee/Annum

(a) On employees and workers in generally

Considered “Offensive and Dangerous
Business Establishments” P 200.00

(b) On employees and workers in commercial

establishments who cater or attend to the daily

44
 needs of the inquiring or paying public 200.00

(c) On employees and Workers in food or eatery

establishment 100.00

(d) On employees and workers in night or night

and day establishment 200.00

(e) All occupation or calling subject to periodic

inspection, surveillance and /or regulations
by the Municipal Mayor, like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook,
criminologist, electrician, electronic technician,
club/floor manager. Forensic electronic expert,
fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-up
artist, manicurist, masonry worker, masseur
attendant mechanic, certified “hilot”, painter, musician,
pianist, photographer (itinerant), professional
boxer, private ballistic expert, rig driver (cochero),
taxi, dancer, stage-performer salesgirl, sculptor,
waiter or waitress and welder 200.00

Section 3O.02. Exemption - All professionals who are subject to the Provincial
Tax imposition pursuant to Section 139 of the Local Government Code; and
government employees are exempted from payment of this fee.

Section 3O.03. Person Governed- The following workers or employees whether

working on temporary or permanent basis, shall secure the individual Mayor’s Permit
prescribed herewith;

(a) Employees or workers in generally considered offensive and dangerous business

establishment such as but not limited to the following:

(1) Employees or workers in industrial or manufacturing establishment such as:

Aerated water and soft drink factories; air rifle and pellets manufacturing;
battery charging shops, blacksmith; breweries; candy and confectionery
factories; canning factories; coffee cocoa and tea factories; cosmetics and
toiletries factories; cigar and cigarette factories; construction and / or repair
shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible
oil or lard factories; electric bulbs or neon lights factories; electric plant,
electronics manufacturing; oxidizing plants; food and flour mills; fish curing and
drying shops; footwear factories, foundry shops; furniture manufacturing;
garments manufacturing, general building and other construction jobs during
the period of construction; glass and glassware factories; handicraft
manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and
other allied products factories; metal closure manufacturing; iron steel plants;

45
 leather and leatherette factories; machine shops, match factories, paints and
allied products manufacturing; plastic products factories, perfume factories;
plating establishment; pharmaceutical laboratories, repair shops of whatever
kind and nature; rope and twine factories; sash factories; smelting plants;
tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and
welding shops.

(2) Employees and workers in commercial establishments cinematography film

storage; cold storage’s or refrigerating plants; delivery and messengerial
services; elevator and escalator services; funeral parlors; janitorial services;
junks shop; hardwares; pest control services; printing and publishing houses;
service station; slaughter- houses; textile stores; warehouses; and parking lots.

(3) Employees and workers on other industrial and manufacturing firms or

commercial establishments who are normally exposed to excessive heat, light,
noise, cold and other environmental factors which endanger their physical and
health well-being.

(b) Employees and workers in commercial establishment who generally enter or

attend to the daily needs of the general public such as but not limited to the following:
Employees and workers in drugstores; department stores; groceries supermarkets;
beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in
paying outlets of public utilities corporation, except transportation companies; and
other commercial establishment whose employees and workers attend to the daily
needs of the inquiring o paying public.

(c) Employees and workers in food or eatery establishments such as but not limited to
the following:

(1) Employees and workers in canteen, carinderia, catering services, bakeries, ice
cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores,
and soda fountains;
(2) Stallholders, employees and workers in public markets;
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal merchandise.

(d) Employees or workers in night or night and day establishments such as but not
limited to the following:

Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool
halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and
the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar
establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private
detective or watchman security agencies; supper clubs and all other business
establishment whose business activities are performed and consumed during night time.

In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars,
cabarets, sauna bath houses and other similar places of amusements, they shall under no
circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18
years of age to work as such. For those who shall secure the Individual Mayor’s Permit
on their 18th birth year, they shall present their respective baptismal or birth certificate duly

46
issued by the local civil registrar concerned.

(e) All other employees and persons who exercise their profession, occupation or
calling within the jurisdiction limits of the Municipality aside from those already specifically
mentioned in Section P.02.

Section 3O.04. Time and Manner of Payment. The fees prescribed in this Article
shall be paid to the Municipal Treasurer this municipality upon filing of the application for
the first time and annually thereafter within the first twenty (20) days of January and every
quarter thereafter. The permit fee is payable for every separate or district occupation or
calling engaged in. Employer shall advance the fees to the Municipality for its employees.

Section 3O.05. Surcharge for Late Payment. Failure to pay the fee prescribed
in this Article within the time prescribed shall subject a taxpayer to a surcharge of
Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall
be paid at the same time and in the same manner as the tax due.

In case of change of ownership of the business as well as the location thereof

from municipality to another, it shall be the duty of the new owner, agent or manager of
such business to secure a new permit as required in this Article and pay the
corresponding permit fee as though it were new business.

Newly hired workers and / or employees shall secure their individual Mayor’s
Permit from the moment they are actually accepted by the management of any
business or industrial establishment to starts working.

The individual Mayor’s Permit so secured shall be renewed during the respective
birth month of the permittee next following calendar.

Section 3O.06. Administrative Provisions.

(a) The Municipal Treasurer shall keep a record of persons engaged in occupation
and /or calling not requiring government examination and the corresponding payment of
fees required under personal data for reference purpose.

(b) Persons engaged in the above mentioned occupation or calling with valid
Mayor’s Permit shall be required to surrender such permit and the corresponding
Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal
Mayor respectively for cancellation upon retirement or cessation of the practice of the
said occupation or calling.

Article P. Building Permit

Section 3P.01. Imposition of Fee. There shall be collected from each

applicant for a building permit fees pursuant to Department Order 155, Series of 1992
dated September 25, 1992 of the Department of Public Works and Highways.

Section 3P.02. Time and Payment. The fees specified under this article shall be
paid to the Municipal Treasurer upon application for a building permit from the Municipal
Mayor.

47
Section 3P.03. Administrative Provisions. The application for the construction
and or repair shall be in writing and shall set forth the required information, such as the
location and the general dimension of the building and/or other infrastructure of the
owners as well as that of the architecture or engineer who draw the plan, an estimate of
the entire cost of proposed work, and the following:

a. A copy of the plan showing the location of the building to be constructed with the
reference boundaries of the lot and is constructed in the town proper or poblacion.

b. General drawing showing:

b.1 Floor and roof plans

b.2 Foundation and footing plans
b.3 Transferee and longitudinal plan
b.4 Elevation
b.5 Framing plans showing complete forming of the
building or structure
b.6 Isometric view of plumbing layout
b.7 Electrical layout, and
b.8 Detail of structure and architectural parts.

Section 3P.04. Penalty. Any violation of the provision of this article shall be
punished by a fine of not more than Two Thousand Five Hundred Pesos (P 2,500.00) or
imprisonment of not more than (2) months, or both at the discretion of the Court.
Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall
be further required to secure the necessary building permit and to pay the corresponding
fees thereof or as required by existing ordinances; Provided further, that in case the
construction of the building or structure is not in conformity with existing regulations, the
offender shall be required to remove or demolish the said building or structure within
reasonable period upon receipt of the order of demolition; and Provided, finally, that upon
failure to remove or demolish the said building or structure, the Municipal Mayor or his
duly authorized representative shall undertake such removal or demolition at the expense
of the offender.

Article Q. Permit fee for the Storage of Flammable and

Combustible Materials

Section 3Q.01. Imposition of Fee. There shall be collected an annual permit fee
for the storage of combustible materials at the rates as follows:

a. Storage of gasoline, diesel, fuel, kerosene and similar products

500 to 2,000 liters P 1,000.00

2,001 to 5,000 liters 1,200.00
5,001 to 20,0000 liters 1,600.00
20,001 to 50,000 liters 2,000.00
50,0001 to 100,000 liters 2,400.00
Over 100,000 liters 3,000.00

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b. Storage of cinematographic film 1,000.00

c. Storage of celluloid 1,000.00

d. Storage of calcium carbide

1) Less than 50 cases 600.00
2) 50 to 99 cases 1,000.00
3) 100 or more cases 1,400.00
e. Storage of tar, resin and similar materials
1) Less than 1,000 kls. 600.00
2) 1,000 to 2,500 kls. 800.00
3) 2,500 to 5,000 kls. 1,000.00
4) Over 5,000 kls. 1,200.00

f. Storage of coal deposits

1) Below 100 tons 600.00
2) 100 tons or above 1,000.00

g. Storage of combustible, flammable or explosive 600.00

Substance not mentioned above including LPG 600.00

Section 3Q.02. Time of Payment.- The fees imposed in Article shall be paid to
the Municipal Treasurer upon application for his permit with the Mayor to store the
aforementioned substances.

Section 3Q.03. Administrative Provisions.

(a) No person shall keep or store at his place of business any of the following
flammable, combustible or explosive substances without securing a permit therefor.
Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in
and used by launches or motor vehicles shall be exempt from the Permit fee herein
required.

(b) The Mayor shall promulgate regulations for the proper storing of said
substances and shall designate the proper official and shall supervise therefor.

Article R. Permit and Inspection Fee on

Machineries and Engines

Section 3R.01. Imposition of Fee.- There shall be imposed an annual

inspection fee on internal combustion engines generators and other machines in
accordance with the following schedules:

(a) Internal combustible and other stationary engines/machines:

1. 2 HP and below P 200.00
2. 5HP and below but not lower than 3 HP 250.00
3.10HP and below but not lower than 5 HP 300.00
4.14HP and below but not lower than 10HP 400.00
5. Above 15HP 600.00

49
 (b) Electrical generators and other machine propelled by electric motors will be
levied the same rates found in subsection (a).

Section 3R.02. Time of Payment. The annual fee imposed in this Article shall
be paid to the Municipal Treasurer upon application of the Permit with the Mayor but
not later than fifteen (15) days after the actual inspection by person authorized in
writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of
January, or of every quarter as the case may be.

Section 3R.03. Administrative Provision. No engine or machine mentioned

above shall be installed or operated within the limits of this municipality, without the
permit of the Municipal Mayor and the payment of the inspection fee prescribed in this
Article

Article S. Permit Fee for Inspection and Verification of Subdivision

Section 3S.01. Imposition of Fee. There shall be a fee collected for Inspection and
Verification of Subdivision for approval.

A. Approval of Subdivision Plan (including town houses)

1. Preliminary Approval and Locational Clearance (PALC) Preliminary
Subdivision Development Plan - P300/ha or a fraction thereof
Inspection Fee - P200.00

2. Final Approval Development Permit - P2,400/has regardless of density

Additional Fee on Floor Area of houses & building sold with lot –P2.40/sq.m
Inspection Fee - P200.00
(Not applicable to projects already inspected for PALC application)

3. Alteration of Plan (affected areas only) - P2,400/has regardless of density

4. Certificate of Registration and Processing Fee - P2,400.00

5. License to Sell (per saleable lot) - P180.00

Additional Fee on Floor Area of houses & building sold with lot – P12/sq.m
Inspection Fee - P200.00

6. Certificate of Completion
Certificate Fee - P180.00
Processing Fee - P2,400/ha regardless of density

7. Extension of Time to Develop - P420.00

Inspection Fee - P200.00

B. Approval of Condominium Project Final Approval and Development Fund

1. Processing Fee
a. Land Area - P6/sq.m
b. No. of Floors - P240/floor

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 c. Building Area - P4.80/sq.m
Inspection Fee - P200.00

2. Alteration of Plan (affected areas only) - P2,400/has regardless of density

3. Conversion - P2,400/has regardless of density
4. Certificate of Registration Processing Fee -P2,400.00

If upon verification and inspection, it is found out that the subdivision is of a bigger
area than what was reported as its areas, the applicant shall pay the fees
corresponding to the area difference and the official receipt therefor shall be presented
to the Sangguniang Bayan before final action is taken on the application.

Section 3S.02. Time of Payment. The fees imposed in this article shall be paid
by the subdivision owner or his representative to the Municipal Treasurer before
verification or inspection is conducted.

Section 3S.03. Administrative Provision. The Municipal Mayor shall administer

the provision of this Article and other existing ordinances, executive orders, laws
relating to and governing zoning/locational clearance.

Article T. Permit Fee for Zoning/Locational Clearance

Section 3T.01. Imposition of Fee. There shall be collected a Zoning/Locational

Clearance fees for all developments and structures constructed at rates fixed by and in
accordance with the applicable rules and regulations in this municipality as prescribed
by the HLURB.

Section 3T.02. Schedule of Fees. The schedule of fess shall be as follows:

A. Single Residential structure attached or detached, the project cost which is:
1) Php 100,000.00 and below Php 240.00
2) Over Php 100,000.00 to 200,000.00 480.00
3) Over Php 200,000.00 600.00+(1/10 of 1% in excess of P200,000.00
B. Apartments/Townhouses
1. Php 500,000 and below Php 1,200.00
2. Over Php 500,000 to 2 million 1,800.00
3. Over 2 million 3,000 + (1/10 of 1% in excess of P2M regardless of
the number of doors.
C. Dormitories
1. Php 2 Million and below Php 3,000.00
2. Over Php 2Million 3,000 + (1/10 of 1% cost in excess of Php2M
regardless of the number of doors.
D. Institutional
Project cost which is:
Below P2 Million Php 2,400.00

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 Over P2Million 2,400 + (1/10 of 1% in excess of P2M)
E. Commercial, Industrial and Agro-Industrial Project of which is:
1. Below P 100,000 Php 1,200.00
2. Over 100,000 - 500,000 1,800.00
3. Over 500,000 – P1 Million 2,400.00
4. Over P1 Million-P2 Million 3,600.00
5. Over P 2 Million 6,000.00+(1/10 of 1% in excess of P 2M)
F. Special Uses/Special Projects
(Gasoline station, cell sites, slaughter house, treatment plant, cockpit, beach
resort, etc.)
1. Below P2Million Php 6,000
2. Over P2Million 6,000 +(1/10 of 1% in excess of P2M)
G. Alteration/Expansion (affected areas/cost only) Same as original

Section 3T.03. Zoning Inspection Fee of Businesses. There shall be a zoning

inspection for all newly started business and in the annual renewal of permit thereof to
ensure compliance to the zoning regulations for the safety of the general public. In
furtherance thereof, there shall be collected a zoning inspection fee of Two Hundred
Pesos (P200.00).

Section 3T.04. Time of Payment. The fees in this Article shall be paid by the
applicant or his representative to the Municipal Treasurer when zoning/locational
clearance is granted.

Section 3T.05. Administrative Provision. The Municipal Mayor shall administer

the provision of this Article and other existing ordinances, executive orders, laws
relating to and governing zoning/locational clearance.

Article U. Permit Fee for Temporary Use of Roads, Streets,

Sidewalk, Alleys, Patios, Plazas and Playgrounds

Section 3U.01. Imposition of Fee. Any person that shall temporarily use and/or
occupy a street, sidewalk, or alley or portion thereof in this municipality in connection
with their construction works and other purposes, shall first secure a permit from the
Mayor and pay a fee in the following schedule:

1) For construction P 50.00 /sq.m. per day

or fraction thereof
2) Others 25.00/sq.m. per day

Section 3U.02. Time of Payment. The fee shall be paid to the Municipal
Treasurer upon application of the permit with the Municipal Mayor.

Section 3U.03. Administrative Provisions. The period of occupancy and/or use

52
of the street, sidewalk, or alley or portion thereof shall commence from the time the
construction permit is issued and shall terminate only upon the issuance of the
certificate of building occupancy. The Municipal Engineer shall report to the Municipal
Treasurer the area occupied for purposes of collecting the fee.

Article V. Permit Fee for the Conduct of Group Activities

Section 3V.01. Imposition of Fee. Every person who shall conduct, or hold any
program, or activity involving the grouping of people within the jurisdiction of this
municipality shall obtain a Mayor’s permit therefor for every occasion of not more than
twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the
following schedule:

1. Conference, meetings, rallies and demonstration in

outdoor, in parks, plazas, roads/streets 300.00

2. Dances/disco/coronation & ball 200.00

3. Boxing 500.00

4. Promotional sales (ordinary) 200.00

(special season/holidays) 400.00

[Link] Permit 300.00

6. Other Group Activities 200.00

Section 3V.02. Time of Payment. The fee imposed in this article shall be paid
to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor.

Section 3V.03. Exemption. Programs or activities conducted by educational,

charitable, religious and governmental institutions 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. Programs or activities requiring admission fees
for attendance shall be subject to the fees herein imposed even if they are conducted
by exempt entities.

Section 3V.04. Administrative Provision. A copy of every permit issued by the

Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the
Philippine National Police (PNP) of the municipality who shall assign police officers to
the venue of the program or activity to help maintain peace and order.

ARTICLE W. Permit Fee To Operate Telecommunication Facilities

Section 3W.01 Imposition of Fees. There shall be collected a fee of P 1,500.00 for issuance of
Mayor’s Permit to operate telecommunication facilities within the territorial jurisdiction of the
Municipality of Talibon.

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Section 3W.02 Time of Payment. The fee imposed on this article shall be paid to the Municipal
Treasurer upon application of the permit with the Municipal Mayor before operation.

Section 3W.03 Administrative Provisions. The Municipal Mayor shall issue rules and
regulations for the effective implementation of this Article.

Section 3W.04 Penalty. Any violation of the provisions of this Article shall be punished by a fine
of One Thousand Pesos (P1,000.00) or imprisonment of thirty (30) days, or both, at the discretion
of the Court.

ARTICLE X. Permit Fee On Hauling and Trucking Services

Section 3X.01. Imposition of Fees. There shall be collected a permit fee of P 500.00 on persons
engaged in the business of hauling and trucking services operating within the Municipality of
Talibon. The fee shall not be collected from hauling and trucking services that merely pass through
the streets of Talibon.

Section 3X.02 . Time of Payment. Surcharge for late payment. The fee imposed in this
Article shall be paid to the Municipal Treasurer or his duly authorized representative before the
hauling or trucking service transacts any business within Talibon. Failure to pay the fee required
herein shall make the taxpayer liable to a surcharge of twenty five percent (25%) of the amount due
which shall be collected and accounted for in the same manner and at the same time as the original
amount due plus interest of two percent (2%) per month but in no case shall the total interest exceed
thirty-six (36) months or seventy-two percent (72%).

Section 3X.03 . Administrative Provisions.

a.) The Mayor’s Permit shall be issued only to the hauling or
trucking service after payment of the fee to the Municipal
Treasurer and such permit shall be valid to all units declared
by the person to whom the permit has been issued.
b.) Haulers shall also observe carefully proper loading of logs,
that same are securely tie, and sand and gravel trucks are
properly covered.

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 c.) The weight capacity of roads and bridges shall be carefully
observed by the hauling or trucking services.
d.) A copy of the Mayor’s Permit shall be carried at all times in
each of the trucks for which the permits has been issued.

Section 3X.04 . Penalty. Any violation of the provisions of this Article shall be liable to a
fine of P1,000.00 or imprisonment of thirty (30) days, or both, at the discretion of the Court.

ARTICLE Y. Permit Fee For the Construction of Radio Transmitting Tower and
Communication and Similar Structures.

Section 3Y.01 Imposition of Fees. There shall be collected a fee of P20.00 per linear ft.
height for the issuance of Mayor’s Permit from every individual or entity that shall construct or
cause to be constructed radio transmitting tower of similar structures within the jurisdiction of this
Municipality.

Section 3Y.02 Time and Manner of Payment. The fee imposed in this Article shall be
paid to the Municipal Treasurer after securing building permit and upon application for a permit to
construct radio transmitting tower or similar structures with the Office of the Mayor.

Section 3Y.03 Administrative Provisions. No radio transmitting tower shall be allowed

to operate without prior inspection and approved by the Municipal Mayor of his duly authorized
representative.

Application for the permit form the Office of the Mayor shall be filed by the actual
contractor or owner who shall thereafter apply for inspection and approval of the construction of
radio transmitting tower or similar structures as soon as the work is completed before the use of said
structure. If the work is not in conformity with the conditions set forth in the permit, the permit and
the fees therefore shall be forfeited. If the work found in conformity with the requirements, the
Mayor shall issue a certificate of approval.

Section 3Y.04 Penalty. Any violation of any provisions of this Article shall be punished
by a fine of not less than One Thousand Pesos (P1,000.00), or imprisonment from one (1) month to
six (6) months, or both, at the discretion of the Court.

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Section 3Y.05 Applicability of Pertinent Provisions of Laws. All existing laws, rules,
and regulations governing the construction of radio transmitting tower and similar structures are
hereby adopted as part of this Article.

ARTICLE Z. Permit Fee On Irrigation Pump Built On Municipal Water

Section 3Z.01 Imposition of Fees. There shall be collected a permit fee of P100.00 on
each irrigation pump built on Municipal Water.

Section 3Z.02 Time and Manner of Payment. The fee imposed above shall be paid in
advance to the Municipal Treasure upon application for a Permit with the Office of the Municipal
Mayor to construct and irrigation pump on municipal waters and within the first twenty (20) days of
January of every year thereafter.

Section 3Z.03 Applicability Clause. All existing ordinances, rules and regulations
governing the construction of irrigation pumps in municipal waters are hereby adopted as part of
this Article.

Section 3Z.04 Penalty. Violations of any provisions of this Articles shall be punished
by a fine of not less than One Thousand Pesos (P1,000.00), nor more than Two Thousand Pesos (P
2,000.00, or imprisonment of not less than two (2) months or more than four (4) months, or both, at
the discretion of the Court.

ARTICLE AA. Permit And Inspection Fee On Electrical And Hand Pump Installation Used
in Business

Section 3AA.01 Imposition of Fee. There shall be collected a fee of P200.00 for issuance of
Mayor’s Permit to install electrical and hand pump within the Municipality.

Section 3AA.02 Time of Payment. The fee imposed in this Article shall be paid to the Municipal
Treasurer upon application for a permit with the office of the Municipal Mayor.

Section 3AA.03 Administrative Provisions. An application shall be issued b the Municipal

56
Mayor upon favorable recommendation of the Administrator of the Talibon Water Works System
or his duly authorized representative who shall inspect the premises where the pump shall be
installed to determine whether the site and installation of the pump conform with existing
regulations.

Section 3AA.04 Penalty. Any violation of the provisions of this Article shall punished by a fine of
not more than One Thousand Pesos (P1,000.00), or imprisonment of one(1) month, or both, at the
discretion of the Court.

ARTICLE BB. Permit Fees On Use of Ground Water Supply

Section 3BB.01 Imposition of Fees. There shall be collected the following annual permit and
inspection fees from individual or entity that shall construct or cause to be constructed artesian well
within the jurisdiction of the Municipality of Talibon.

(a) Artesian Well for personal use with below 200 ft. deep and artesian
well constructed by any agency of the government - Exempted

(b) Artesian well with not more than 400 ft. or 122 meters deep with
well casing of not more than 6 inches or 150 mm. in diameter - 1,000.00

(c) Artesian Well with not more than 800 ft. or 244 meters deep with
well casing of not more than 200 mm. in diameter - 2,500.00

(d) Artesian Well with not more than 1,000 ft. or 305 meters deep with
well casing of not more than 10 inches or 205 mm. in diameter - 5,000.00

(e) Artesian Well with not more than 1,000.00 ft. or 305 meters deep
with well casing of not more than 10 inches or 205 mm. -10,000.00

(f) For ordinary and necessary repair of Artesian Well is exempted but the rate shall be
50% shall be collected if improvement is made.

Section 3BB.02 Applicability Clause. The provisions of Municipal Ordinance No. 6-91 dated

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July 3, 1991, regulating the use of ground water supply, shall apply.

Section 3BB.03 Penalty Clause. Any violation of the provisions of this Article shall be punished
by a fine of not exceeding One Thousand Pesos (P 1,000.00), imprisonment of not more than six (6)
months, or both at the discretion of the Court.

CHAPTER IV. SERVICE FEES

ARTICLE A. Mayor’s Clearance Fee

Section 4A.01. Imposition of Fees. There shall be collected a Mayor’s Clearance Fee of P 20.00
prior to the issuance of the following clearance certificates from the Municipality of Talibon.
1. Police Clearance P 100.00
2. Or any other clearances that may be registered 100.00
3. Mayor’s Clearance to transport or ship out the
following:
a.) Large cattle, per head 100.00/head
b.) Hogs or pigs, per head 25.00/head
c.) Goats, sheep’s, dogs and other
animals, per head 10.00
d.) Fowls: 10.00/head
e.) Logs and lumber, per truckload
or fraction thereof 200.00
f.) Agricultural and marine products:
1.) fruits, spices and vegetables,
per basket, locally known as a
lot or batuwang 5.00/bakat
2.) Grains, per sack of 50 kilos or
fraction thereof 2.00
3.) Other agricultural products, per
standard container ( sack or
basket ) 3.00
Seaweeds per sack 3.00
4.) Fresh fish, preserved fish, prawns
and other crustaceans, per

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 standard container ( can or box ) 5.00
Less than 40 kilos 10.00
Less than 41 kilos but not more
Than 80 kilos 30.00
81 kilos and above 50.00
5.) Firewood, per bundle 1.00
6.) Charcoal, per sack of 20 kilos
or less 1.00
7.) Field stone, sand, gravel and
mineral ores, per cu.m. 5.00

Section 4A.02. Time of Payment. The fee imposed on this Article shall be paid to the Municipal
Treasurer upon application.

ARTICLE B. Treasurer’s and Assessor’s Fees

Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the local
Treasurer and Assessor of the Municipality of Talibon, the following fees:

TREASURER’S FEES:
a.) Certification of tax payment P100.00
b.) Certification of payment other than tax payment 100.00
c.) Certification of copy of any document on file
per page (double this fee if there are 2 pages in a sheet) 100.00
(d.) Certified Xerox copy or any other copy produced by
Copying machine per page (double this fee if there are
two pages in a sheet) 100.00
(e.) Certified photocopy, per page 100.00
(f.) Certification of tax clearance 100.00
(g). Certification of clearance as to money or property
accountability 100.00

ASSESSOR’S FEES:

59
 a.) Certification of copy of tax declaration P100.00
b.) Certified Xerox copy of any other documents
produced by copying machines (double this fee
if there are two pages in a sheet) 100.00
c.) Certification of non-registered property 100.00
d.) Research Fee 100.00
e.) Inspection Fee 200.00
d.)Sketch Map/Vicinity Map 100.00

Section 4B.02. Time and Manner of Payment. The fees shall be paid to the
Municipal Treasurer at the time the request, written or otherwise, for the issuance of a
copy of any municipal record or document at the Office of the Municipal Treasurer and/or
Municipal Assessor is made.

ARTICLE C. Notarization Fees

Section 4C.01. Definition of Services Covered. The following shall be the coverage of the
services rendered by the Municipal Legal Services which shall be covered by this ordinance to wit:
(a) Preparation of legal documents such as Deeds for various commercial transaction and
other legal pleadings.
(b) Preparation of Affidavit/Contracts other than (a)
(c) Notarization of all documents

Section 4C.02 Imposition of Fees. There is hereby imposed fees for the following
services of the Municipal Legal Services Department or Office of the Municipal Mayor to wit:

a.) Documentation fee for the preparation of any legal

documents by the Municipal Attorney as defined under
letter “a” of the preceding section P 100.00/page
b.) Documentation Fee for Affidavit as defined under
letter “b” of the preceding section 100.00/page
c.) Notarization Fee 100.00/page

Section 4C.03 Time of Payment. The fees imposed herein shall be paid upon rendition
of the services herein covered and no documents prepared and/or notarized by the Municipal
Attorney shall be released until after the payment of the corresponding fee and had been made to

60
the Treasurer.

Section 4C.04 Exemption. The following shall be exempt from the payment of the fees
herein prescribed.
a.) Notarization of statement of Assets and Liabilities of all Public Officials working or
stationed in the Municipality
b.) Affidavit required in commercial transaction with the municipality; and
c.) Such exceptional circumstances as may be determined by the Municipal Mayor upon
recommendation of the Municipal Attorney.

Section 4C.05 Responsibility of the Municipal Attorney as head of the Municipal

Legal Services. The Municipal Attorney shall keep a book and record therein all the documents
prepared and/or notarized including date of the preparation and/or notarization thereof, the amount
of fees paid and the official receipt thereof. He shall formulate and recommend for approval of the
Municipal Mayor the necessary rules and regulations for the effective implementation of this
ordinance and coordinate with the Municipal Treasurer involving an effective and efficient system
of collecting the fees herein imposed.

ARTICLE D. Dental Service Fees

Section 4D.01 . Implementation of Dental Charges. The following schedule of charges

for dental services rendered by the Dental Services Unit operated by the Municipal Government of
Talibon under the Rural Health Unit are hereby prescribed, to wit:
a.) Extraction P 100.00 per tooth
b.) Amalgam filling 100.00 per tooth
c.) Zinc Oxide Eugenol Filling 100.00 per tooth
d.) Oral Phophylaxis 100.00per treatment

Section 4D.02. Supplies and Medicine Included. The charges prescribed under the proceeding
section shall include the supplies and medicine required for the rendition of the dental service
therein enumerated as listed hereunder:

a.) For extraction – anesthetic solution, xylocaine surface anesthesia, tincture of

merthiolate, disposable needle and cotton.

61
 b.) For amalgam filling burs, mercury, alloy, and cement base, if deep-seated.
c.) For zinc oxide, eugenol filling – burs, eugenol and zinc oxide
d.) For oral prophylaxis pumice, brush for oral prophylaxis, taxi liquid and mentiolate
It is understood that the supplies and/or medicines other than those herein listed, when so
required or needed in the rendition of services provided under Section 1 hereof, shall be
provided by the patient.

Section 4D.03 . Exemption. The following shall be exempted from the payment of the
dental charges herein prescribed:

a.) Municipal Officials and Employees

b.) Barangay Officials
c.) Exceptional and meritorious cases as determined and duly approved by the Municipal
Mayor.
The exercise of the privileges herein granted shall be subject to such guidelines as may be
adopted by the Office of the Municipal Mayor, which guidelines shall be considered as part of this
ordinance.

Section 4D.04 . Collection of Charges. The charges herein prescribed shall be collected
prior to the rendition of the service and the Municipal Treasurer is hereby authorized to device a
system of collection thereof and to prescribed such rules and regulations for the efficient collection
of such charges and which rules and regulations shall be considered as part of the ordinance.

Section 4D.05 . Authority to Receive Donations. The Office of the Municipal Mayor
may accept donations or contributions from dental patients with affluent means and from
philanthropic individuals, associations and juridical entities for the improvement of the dental
services of the municipality provided that such donations shall be duly receipted by the Municipal
Treasurer and authorized by the Sangguniang Bayan.

Article E. Secretary's Fees

Section 4E.01. Imposition of Fees. There shall be collected the following fees
from every person requesting for copies of official records and documents from the offices
of this municipality.

Amount of Fee
(a) For every page or fraction thereof

62
 typewritten (not including the certificate
and notation) 100.00
(b) For each certificate of correctness (with
seal of Office) written on the copy or
attached thereto 100.00

(c) For certifying the official act of the Municipal

Judge or other judicial certificate with seal 100.00

(d) For certified copies of any papers, records,

decrees, judgment or entry of which any person
is entitled to demand and receive a copy (in
connection with judicial proceedings) for each
page 100.00

(e) Photocopy or any other copy produced by

copying machine per page 100.00

Section 4E.02. Exemption. The fees imposed in this Article shall not be collected
for copies furnished to other offices and branches of the government for official business,
except for those copies required by the Court at the request of the litigant, in which case,
charges shall be in accordance with the above-mentioned schedule.

Section 4E.03. Time and Manner of Payment. The fees shall be paid to the
Municipal Treasurer at the time the request, written or otherwise, for the issuance of a
copy of any municipal record or document is made.

Article F. Local Civil Registry Fees

Section 4F.01. Imposition of Fees. There shall be collected for services rendered by the
Office of the Municipal Civil Registrar of this municipality the following fees:
(a) Marriage Fees:
1. Application for marriage license P 500.00
2. Marriage license fee 200.00
3. Marriage solemnization fee 300.00
4. Pre-marriage counseling fee 150.00
(b) For registration of Court Decree/Order of :
1. Adoption 1,000.00
2. Annulment of Marriage, Legal Separation or Declaration of Absolute Nullity of
Marriage 2,000.00
3. Correction of Entry 300.00
4. Change of Name 300.00

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 5. Presumptive Death 1,000.00
6. Divorce/Legal Separation 2,000.00
7. Naturalization 1,000.00
c) Registration of Legal Instruments:
1. Affidavit of Reappearance 300.00
2. Affidavit of Acknowledgment/Admission of Paternity
(For birth previously registered) 300.00
(For birth not yet registered) 150.00
3. Authorization of Ratification of Artificial Insemination 1,000.00
4. Legitimation 300.00
5. Option to Elect Philippine Citizenship 1,000.00
6. Repatriation P 1,000.00
7. Affidavit to Use the Surname of Father (AUSF) 300.00
(R. A. 9255)
d) Payment for :
1. Certified Transcription from the Civil Register:
a) Birth:
a.1) Local 75.00
a.2) Abroad 150.00
b) Marriage 75.00
c) Death 75.00
2. Certification of No Record 75.00
3. Certified true Copy 50.00
4. Any certifications 75.00
5. Filing Fee for Change of First Name (RA 9048) 3,000.00
6. Filing Fee for the Correction of Clerical Error (RA 9048) 1,000.00
7. Filing Fee for Correction of Clerical Error (RA 10172) 3,000.00
8. Certificate of Finality 100.00
10. Certified Photocopy/page 50.00
11. Security Document 100.00
12. Advice/consent to Marriage 100.00
e.) Service Charge for:
1. BREQS 200.00
2. Migrant Petition (CFN) R.A. 9048 1,000.00

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 (CCE) R.A. 10172 1,000.00
3. Migrant Petition (CCE) (R.A. 9048) 500.00
4. Out of Town Reporting of Events 250.00
5. Endorsement 200.00
f.) Supplemental:
1. Supplemental Report 300.00
h.) Civil Registry Forms:
1. Per Pad 400.00
[Link] set 25.00

h.) Others:
Subscription Fee/Secretary’s Fee 100.00

Section 4F.02. Exemptions. The fee imposed in this Article shall not be
collected in the following cases:

(a) Issuance of certified copies of documents for official use at the request of a
competent court or other government agency, except those copies required by courts at
the request of litigants, in which case the fee should be collected.

(b) Issuance of birth certificates of children reaching school age when such certificates
are required for admission to the primary grades in a public school.

(c) Burial permit of a pauper, per recommendation of the Municipal Mayor.

Section 4F.03. Time of Payment. The fees shall be paid to the Municipal
Treasurer before registration or issuance of the permit, license or certified copy of local
registry records or documents.

Section 4F.04. Administrative Provision. A marriage license shall not be issued

unless a certification is issued by the Family Planning Coordinating Council that the
applicants have undergone lectures on family planning.

Article G. Police Clearance Fee

Section 4G.01. Imposition Fee. There shall be paid for each police clearance
certificate obtained from the Station Commander of the Philippine National Police of this
municipality the following fees:

Amount of Fee

1. For employment, scholarship, study grant,

65
 and other purposes not hereunder specified 100.00
2. For correction and change of name 100.00
3. For application for Filipino citizenship 1,000.00
4. For passport or visa application 400.00
5. For firearms permit application 600.00
6. For PLEB clearance 200.00
7. For extraction of Police Blotter 100.00
8. Inspection Fee for Tricycle for Hire 100.00

Section 4G.02. Time of Payment. The service fee provided under this Article shall
be paid to the Municipal Treasurer upon application for police clearance certificate.

Article H. Sanitary Inspection Fee

Section 4H.01. Imposition of Fee. There shall be collected the following annual
fees from each business establishment in this municipality or house for rent, for the
purpose of supervision and enforcement of existing rules and regulations and safety of the
public in accordance with the following schedule:

Amount of Fee

a. For house for rent 300.00

b. For each business, industrial, or
agricultural establishment

With an area of 25 sq.m. or more

but less than 50 sq.m. 200.00
With an area of 50 sq.m. or more
but less than 100 sq.m. 400.00
With an area of 100 sq.m. or more
but less than 200 sq.m. 600.00
With an area of 200 sq.m. or more
but less than 500 sq.m. 800.00
With an area of 500 sq.m. or more
but less than 1000 sq.m. 1,000.00
With an area of 1,000 sq.m. or more 1,400.00

Section 4H.02. Time of Payment. The fees imposed in this Article shall be paid to
the Municipal Treasurer upon filing of the application for the sanitary inspection certificate
with the Municipal Health Officer and upon renewal of the same every year thereafter
within the first twenty (20) days of January.

Section 4H.03. Administrative Provisions.

(a) The Municipal Health Officer or his duly authorized representative shall conduct an
annual inspection of all establishments and buildings, and accessories and houses for
rent, in order to determine their adequacy of ventilation, general sanitary conditions and
propriety for habitation.

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(b) The Municipal Health Officer shall require evidence of payment of the fee imposed
herein before he issues the sanitary inspection certificate.

Article I. Service Fees for Health Examination

Section 4I.01. Imposition of Fee. There will be collected a fee of One Hundred Pesos
(P100.00) from any person who is given a physical examination by the Municipal Health
Officer or his duly authorized representative, as required by existing ordinances.

A fee of Fifty Pesos (P50.00) shall be collected for each additional copy of
subsequent issuance of a copy of the initial medical certificate issued by the Municipal
Health Officer.

Section 4I.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before
the physical examination is made and the medical certificate is issued.

Section 4I.03. Administrative Provisions.

(a) Individuals engaged in an occupation or working in the following establishments,

are hereby required to undergo physical and medical examination before they can be
employed and once every six months (6) thereafter.

1. Food establishments – establishments where food or drinks are

manufactured, processed, stored, sold or served.

2. Public swimming or bathing places.

3. Dance schools, dance halls and night clubs - include dance instructors,
hostess, cooks, bartenders, waitresses, etc.

4. Tonsorial and beauty establishments - include employees of barber shops,

beauty parlors, hairdressing and manicuring establishments, exercise
gyms and figure slenderizing saloons, facial centers, aromatherapy
establishments, etc.

5. Massage clinics and sauna bath establishments - include masseurs,

massage clinic/sauna bath attendants, etc.
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and
condominiums.

(b) Owners, managers or operators of the establishments shall see to it that their
employees who are required to undergo physical and medical examinations have been
issued the necessary medical certificates.

(c) The Municipal Health Officer shall keep a record of physical and other health
examinations conducted, and the copies of medical certificates issued indicating the name
of the applicant, the date and the purpose for which the examination was made.

Section 4I.04 . Penalty. A fine of Two Thousand Five Hundred Pesos (P2,500.00)

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shall be paid by the owner, manager or operators of the establishment for each employee
found to be without the necessary medical certificates.

Article J. Dog Vaccination Fee

Section 4J.01. Imposition Fee. There shall be collected/imposed from every

owner of the dog a vaccination fee of One Hundred Pesos (P100.00) for every
dog vaccinated within the territorial jurisdiction of this municipality.

Section 4J.02. Time of Payment. The fee shall be paid to the Municipal
treasurer prior to the vaccination of the dog in close coordination with the Municipal
Agricultural Office and the Office of the Provincial Veterinarian.

Section 4J.03. Administrative Provisions.

1. Vaccination Against Rabies – means the inoculation of a dog with rabies

vaccine licensed for the species by the Bureau of Animal Industry,
Department of Agriculture. Such vaccination must be performed by
trained individual from BAU, Provincial Veterinarian Office and Municipal
Agriculture Office.

(a) Every dog 3 months of age and older should be submitted by the
owner for vaccination against rabies every year. Young dogs
shall be vaccinated within thirty (30) days after they have
reached three months of age.

(b) During free mass dog rabies vaccination campaign, every dog 3
months of age and older should be submitted by the owner for
vaccination. Dogs not submitted on the scheduled date or within
one month thereafter shall be exterminated under the supervision
of the Municipal Rabies Control Authority.

Becomes optional after a mass dog rabies vaccination campaign

covering at least 80% of the dog population.

2. It shall be the duty of each trained vaccination when vaccinating any dog
to complete certificate of rabies vaccination (in duplicate for each animal
vaccinated). The certificate shall include the following information.

(a) Owners name, address and telephone number if any

(b) Description of dog (color, sex, markings, age, name, species and
breed if any)
(c) Dates of vaccination and vaccine expiration if known
(d) Rabies vaccination tag number
(e) Vaccine produced
(f) Vaccinator's signature
(g) Veterinarians license number/ vaccinator's address

3. The dog owner shall be provided with a copy of the certificate. The veterinarian/
vaccinator will retain one copy for the duration of the vaccination. A durable metal or
plastic tag, serially numbered issued by the veterinarian/ vaccinator, shall be securely

68
attached to the collar of the dog.

NOTE : The above provisions may not apply in a mass vaccination

program. During a free mass dog vaccination, the cost shall be borne
by the owner after the scheduled date.

4. Dog Registration or Licensing – Every dog shall be registered by their

owner upon reaching the age of 3 months and every year thereafter.
Unvaccinated dogs registered after reaching the age of 3 months and
dogs 3 months old and above not previously registered shall be
vaccinated upon registration. The dog owner shall pay such registration
fee as may be determined by the Municipal Council. The registration
officer shall provide the owner with a certificate of certification for the
dog and affix to a distinguished collar tag as proof of registration.

5. Elimination of Unregistered Dog – Unregistered dogs over the age of 4

months shall be seized and humanely exterminated under the
supervision of a licensed veterinarian or the Municipal Rabies Control
Authority or vaccinated under the provisions of Section 3 (4).

The licensed veterinarian/ trained vaccinator or the Municipal

Rabies Control Authority shall give the guidance on the extermination
methods to be used (shooting, poisoning, carbon dioxide or anesthetic
overdose or decapitation) in a different environment (area of habitation,
marketplace, rubbish dumps, open countryside, etc.)

The license veterinarian, trained vaccinator, the Municipal Rabies

Control Authority or a police officer may enter any land for the purpose
of seizing or exterminating a dog which is liable to be seized under this
section.

NOTE : Elimination is based on the presence or absence of a dog tag

and/or a registration or vaccination certificate.

The Provincial Veterinarian and the MAO is tasked to determine the age
of the dogs.

6. Reporting of Biting Incidents - The owner of a dog which has bitten any
person and the person who has been bitten shall, within 24 hours of the
occurrence, report the incident to the Municipal Rabies Control Authority,
a health care worker or a police officer receiving such information who
shall immediately transmit it to the Municipal Rabies Control Authority
for investigation.

7. The owner of a dog which has bitten any person shall be responsible for
all the Treatment and dog examination.

8. Financial support for the activity shall be borne by the Municipal

Government, Provincial Government and the Barangay Government.

Section 4J.04 . Penalty. Any dog owner who fails to abide by any of the

69
provisions of this ordinance shall be subjected to a fine of One Thousand (P1,000.00)
Pesos without prejudice to the provision of Section 3 (7).

It shall be the responsibility of the Municipal Rabies Control Authority to

administer this ordinance, and to promulgate the necessary rules and regulations for its
implementation. Enforcement shall be the responsibility of the Municipal Rabies Control
Authority as defined under Section 1 of this article.

Article K. Environment and Natural Resources Clearance (ENRC) Fee.

Section 4K.01. Environment and Natural Resources Clearance (ENRC) Fee.

There shall be clearance fee for the cutting planted trees in areas not declared as forest
zone in the amount of Three Hundred Pesos (P300.00), subject to the DENR Rules and
Regulations. The Office of the Municipal Vice Mayor shall issue the clearance relative to
this purpose.

Section 4K.02. Time and Manner of Payment. The fees shall be paid to the
Municipal Treasurer at the time the request, written or otherwise, for the issuance of a
copy of Environment and Natural Resources Clearance is made.

CHAPTER V. MUNICIPAL CHARGES

Article A. Market Fees

Section 5A.01. Definitions. – When used in this Articles :

a) Public Market – refers to any place, building or structure of any kind,

designated as such by the Municipal Board, except public streets, plazas, parks and
the like.

b) Talibon Public Market - refers to the place with buildings and structures
composed of block tiendas, stall, market tables and spaces designated by the
Sangguniang Bayan and located at the Poblacion of Talibon, Bohol, and bounded on
the North, by the sea, on the East, by the road leading to Talibon Wharf, on the South,
by the Bishop’s House, and on the West, by Evangelista Street and whole portion of the
reclamation area.

c) Government Owned and/or Operated Public Market – means those

established by public funds, leased, or acquired by any legal means from person and
operated by the government.

d) Market Premises – refers to any open space in the Market compound and
not covered by market building, usually occupied by transient vendors especially during
market days.

e) Market Stalls/Block Tiendas – refers to any allotted space or booth on

the public market where merchandise of any kind is sold or offered for sale.

f) Market Section – refers to subdivision of the market housing one class

or group of allied goods, commodities or merchandise.

70
 For purposes of this Article, the public market of the municipality of Talibon,
shall be divided into the following section :

1) Fish Section – for fresh fish, clam, oysters, crabs, lobsters, shrimps and
other sea foods or marine products.
2) Meat Section – for all kinds of fresh meat including carabao and horse meat.
3) Dry Good Section – for all kinds of textiles, ready made dresses and
apparels, toiletries, novelties, shoes, handbags, school and office supplies.
4) Grocery and Sari-sari Section – all kinds of cakes, biscuits, butter, cheese,
confectioneries, candies, canned or bottled goods, beverages, softdrinks,
flour, rice, oatmeal, hams, bacons, sugar, nuts, sauces, onions, garlics,
potatoes, eggs, toilet articles, sausages, corn, mongoes, starch, smoked
fish, dried fish, salt, soups and other household or food products, including
firewood and charcoal.
5) Vegetable and Fruit Section – for all kinds of fruits, vegetables and root
crops, such as camote, cassava, etc., and all kinds of fresh and artificial
flowers, pots and vases.
6) Poultry Products Section – for chicken, ducks, birds, ducklings, or piglets,
eggs, etc.
7) Carenderia and Refreshment Parlor Section – for all kinds of cooked foods,
including refreshments and cafes where foods are served.
8) Glassware, Farm and Implement Section – All kinds of farm implements
such as harrow, lilik, lingkaw, ropes and the like, all kinds of kitchen utensils.
This also include plastic products, pots, stoves and other household utensils
made of clay.
9) Miscellaneous Section – this includes beauty parlors, tailors shops,
newspaper and magazine stands, radio and watch repair shops, office
supplies, photo studios.

The number designation or other forms of identifying the market sections shall be the
responsibility of the Municipal Treasurer.

Section 5A.02. Fee for the Privilege to Sell. – In addition to the rental fees for
the privilege to occupy the public market, its facilities and premises owned by the
municipal government, the municipality of Talibon shall impose and collect a fee of Two
Pesos (P 2.00) daily from all merchants occupying fixed tiendas, booths or stalls in the
public markets of Talibon, Bohol. The fee collected shall be corresponding covered
with the issuance of a cash ticket of equal value, and such shall represent a fee for the
privilege to sell.

Section 5A.03. Market Entrance Fee. – In lieu of the regular market fees based
on the spaces occupied, a market entrance fee shall be collected from transient
vendors of the enumerated commodities at the following rates :

a) Fresh Fish
1st Class P30.00/foam
2nd Class P20.00/foam
3rd Class and lower P10.00/foam

For wholesale trading of fish out of market for resale elsewhere,

71
 the rate of market entrance fee per kilo thereof shall be P3.00 to
be paid by the owner.

b) Dried Fish
Sold in regular size boxes (kahon) P20.00/box
Sold in kilos 1st class P2.00/kilo
Sold in kilos 2nd class 1.00/kilo
Sold in kilos 3rd class 0.50/kilo
Sold in kilos 4th class P.50/kilo

c) Salted Fish, sold in cans (taro)

Bagoong or Uyap P20.00/can
Tinabal P30.00/can
Ginamos P10.00/can

d) Smoked or Cooked Fish P0.50/kilo

e) Crustaceans
Prawns/lobster P5.00/kilo
Alimango, Shrimps/takla P2.00/kilo
Lambay, Uyap P1.00/kilo
Crabs and Other P1.00/kilo

f) Sea shells, imbaw, other clams P1.00/kilo

Mussels, (tahong) with shells, Lampirong-with-shells,
samong and other kinds P1.00/kilo

g) Cephalopods and other seafoods

Squid (nokos, calamares, lumayagan,
kubotan, buko-buko, octopus (kugita) P2.00/kilo
Octopus (tabugok, tamala) P1.50/kilo
Salpo, sassing, bat P1.00/kilo

Other kinds P1.00/kilo

h) Other Seaweeds P1.00/kilo

i) Meat
Carabeef and beef P2.00/kilo
Pork, Venison P2.00/kilo
Goat Meat P3.00/kilo
Fowls and other kind of meat P1.00/kilo

j) Miscellaneous Articles
Tuba, in container P10.00/ container
Tuba, in gallon P2.00/gallon
Fresh Fruits (local) P1.00/kilo
(imported) P2.00/kilo
Vegetables P1.00/kilo

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 Tobacco Leaves P25.00/bundle
Peanuts in sacks P20.00/sack
Cacao P2.00/kilo
Coffee beans P2.00/kilo
Corn (grain, grits), palay, polard, poultry and
Animal feeds, rice, sorghum, rice and
corn bran, prawn and other fish feeds P5.00/sack
Mongos and beans P1.50/kilo
Bread, cakes, biscuits and similar articles P10.00/dealer
Charcoal in sacks P10.00 per sack
Firewood P0.25/bundle
Honey P2.00/bottle
Nipa P10.00/bundle
Nito, rattan atrings, rattan poles, resin,
Saong and other forest products P1.00/kilo
Coconuts P0.50/piece
Copra, cassava chips, salt, flour, starch, sugar
(muscovado, refined sugar) P0.10/kilo
Sugarcane P0.50/kilo
Native cheese, milk and eggs P1.00/kilo
Spices (all kinds) P0.50/kilo
Used clothing P10.00/bundle
Mats and hats P1.00/piece
Bamboo crafts, batuarang or sangka, ceramics
and poultry & other home industry products P0.50/bundle
Metal and tinsmith products P0.50/piece
Ropes (synthetic and native fibers) P0.50/roll
Baskets, nigo and arayan P1.00/piece
Stone crafts P0.10/piece
Shell crafts P1.00/piece
Ice P1.00/block
Other articles P1.00/piece
Marginal Farmers shall be exempt from the imposition.

Section 5A.04. MARKET FEES FOR AMBULANT/TRANSIENT VENDORS IN

VEHICLES OR CONVEYANCES.

There shall be collected from persons, corporations, partnership or entities

offering for sale merchandise in jeepneys, pick-up, trucks, bancas, fishing boats or any
other conveyances parked or displayed at or in the vicinities of the public markets, or in
other places within the territorial jurisdictions of the Municipality, not otherwise licensed
as a peddlers, the following fees:

RATE OF FEES
a) For rice, corn, sugar, and other agricultural products 4.00/sack
b) For pigs (all sizes) P4.00 /head
c) For goats, sheeps, etc., P4.00/head
d) For chicken, ducks. Or fowls P0.50/head
e) For fresh eggs P1.00/tray
f) For vegetables and fruits P50.00 /vehicle
g) For one jeepney, pick-up load of goods

73
 or merchandise, regardless of kind P100.00/vehicle
h) For one truckload of goods or merchandise
regardless of kind P200.00/truck
i) For every fish, sea foods and/or
marine products brought into the vicinities
of the public markets or in other places
within the territorial jurisdiction of the
Municipality by producers, distributors or
Wholesalers, there is hereby imposed a fees of P200.00/truck

PROVIDED, that goods and commodities delivered to stall, market

booths/holders and tiendas to replenish their stocks, covered by invoices of duly
licensed merchants are exempted by the provisions of this article.

Section 5A.05. Time and Manner of Payment. – The fees imposed under this
Article shall be paid to the municipal Treasurer or to his duly authorized representative,
monthly in advance with regards to permanent leases, and whether the merchandise,
goods or commodities are displayed directly or indirectly to public view and whether
sold or not, unless the stallholder or parties concerned desire to pay in advance for a
longer period, in which case, payments shall be accepted and corresponding official
receipts issued.

Every stallholder or block tienda occupant (permanent) shall deposit an amount

corresponding to three (3) months rental, and said amount shall automatically be
converted to rentals if and when the stallholder/block tienda occupant suffers a
delinquency in payments.

Section 5A.06. Administrative Provisions.

(a) Responsibility for Market Administration. – The municipal mayor shall

exercise direct and immediate supervision, administration and control over the Talibon
public market and the personnel thereof, including those whose duties concern the
maintenance and keep the market and it’s premises, in accordance with existing
ordinances, rules and regulations.

The municipal mayor or his duly authorized representative has the exclusive
power and authority to designate the spaces and/or stalls to the vendors of any article
or merchandise in the public market of Talibon, Bohol according to the class and quality
of the said articles or merchandise to be sold or offered for sale inside the market
buildings and in their premises, including the collection of fees, standardization,
classification and/or grouping and re-grouping of merchandise, goods, wares or
commodities to be sold inside the public markets.

(b) Collection of occupancy fee and issuance of cash tickets therefore. – The
fee for the occupancy of a part of the market premises shall be collected at the gates of
the public markets of Talibon before the transient vendors are allowed to occupy the
spaces in the market premises. The amount of the fees to be collected shall be
determined on the basis of the area or space in the market premises that the bundle,
sack, can, cartload or commodities or merchandise of the vendor will occupy, if
displayed.

74
 In case the vendor from whom an entrance fee was collected occupies any
space with an area in excess of what he paid for, he shall be required to pay the correct
amount of fee due thereon, less what he may have already paid as entrance fee, and
the appropriate surcharge.

A cash ticket must 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 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 of his merchandise by
wholesale 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 previous
vendor.

The cash tickets issued shall be torn in two, one-half to

be given to the occupant or vendor and the other half to be retained by the market
collector who shall deliver the same to the municipal treasurer for counter-checking his
record of cash tickets issued by him for that day.

© Extent of Market Area. – For purposes of this Article, the buying and selling of
goods or transactions made within a radius of one (1) kilometer from the market
compound, except those done in duly-licensed fixed establishments engages in the
buying and selling of any article of commerce, are considered to have been made within
the market premises and therefore, subject to the market fees in this Article.

Section 5A.07. Surcharge for Late or Non-payment of Fees.

a) The lessee of a stall, who fails to pays the monthly rental fee within the
prescribed period shall pay a 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 cancellation of the contract of lease of stall, without prejudice to suing the
lessee for the unpaid rents at the expense of the lessee. The stall shall be declared
vacant and subject to adjudication.

b) 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.

c) Any person occupying more space than what he has paid for shall pay at the
regular rate for such space.

Section 5A.08. Adjudication of Market Block Tienda/Booth/Stall.

a) Lease period. – The contract of lease for a market block tienda/booth/stall

maybe revoked for violations of the lease contract.

b) Notice of vacancy. – A notice of vacancy or newly constructed block tiendas,

booths and stalls shall be made for the period of ten (10) days immediately preceding
the date fixed for their awards to qualified applicants to appraise the public of the fact
that such fixed space is unoccupied and available for lease. Such notice shall be

75
posted conspicuously on the unoccupied stall and the bulletin board of the market. The
notice of vacancy shall be written on cardboard, thick paper or any other suitable
material and shall be in the following form:

NOTICE

Notice is hereby given that Block Tienda/Booth/Stall No.________________ Building

(or Pavilion) No. ________________ of the ________________ market
is vacant (or will be vacated on __________________________
20_____.

Any person, 21 years of age or more and is not legally, incapacitated, desiring to
bid for the lease of this block/booth/stall, shall file an application thereof therefore on the
prescribed form (copies may be obtained from the Office of the Municipal Mayor, through
the Chairman of the Market Adjudication Committee, during office hours and before 12:00
o’clock noon of _______________________ 20_____.) The award of the lease of the
vacant block tienda/booth/stall will be determined thru sealed bids to be conducted on
____________________ 20____ at 12:00 o’clock noon at the Office of the Municipal
Mayor by the Market Adjudication Committee. This block tienda/booth/stall is found in the
___________________ Section and is intended for the sale of
__________________________.

MUNICIPAL MAYOR

a) Application for Lease

(1) The application shall be under oath. It shall be submitted to the

Office of the Municipal Mayor, through the Chairman of the Market Adjudication
Committee, by the applicant either in person or through his attorney.

(2) It shall be the duty of the municipal mayor to keep a register book
showing the names and addresses of all applicants for a stall, the number and
description of the stall applied for, and the date and hour of the receipt by the
mayor of each application. It shall be the duty of the mayor to acknowledge
receipt of the application setting forth therein the time and date of receipt
thereof.

(3)The application shall be substantially in the following form:

APPLICATION TO LEASE MARKET BLOCK TIENDA/BOOTH/STALL

______________________
Address

76
 ______________________
Date

The Municipal Mayor

Municipality of Talibon
Province of Bohol

Sir/Madam:

I hereby apply under the following contract for the lease of block
tienda/booth/stall numbered ____________ of the ____________ Public
Market. I am ____ years of age, a citizen of the Philippines,
single/married/widowed/separated and residing at
____________________________________________________________.

Should the above-mentioned tienda/booth/stall be leased to me

in accordance with the market rules and regulations, I promise to hold the same
under the following conditions:
1) That while I am occupying or leasing the above-mentioned
tienda/booth/stall, I shall at all times have my picture and those of
my helpers conveniently framed and hung conspicuously in the
tienda/booth/stall.
2) I shall keep the tienda/booth/stall at all times in good sanitary
Condition and comply strictly with all sanitary and market rules and
regulations now existing or which may hereafter be promulgated.
3) I shall pay the corresponding rent for the tienda/booth/stall in the
manner prescribed by existing ordinance.
4) The business to be conducted in the tienda/booth/stall shall belong
exclusively to me.
5) In case I engage helpers, I shall nevertheless personally conduct my
business and be present at the tienda/booth/stall.
6) I shall not waive, subleased, sell or transfer my privilege to occupy the
tienda/booth/stall, or otherwise permit another person to conduct
business therein without the knowledge and consent Municipal
Government for purposes of recording and payment of charges.
7) I have read and fully understood the provisions of the contract of
lease furnished to me prior to the conduct of the bidding and shall abide
and observe strictly all provisions thereof when I enter into such contract
with the Municipal Government of Talibon, Bohol, for the occupancy and
lease of the tienda/booth/stall.
8) Violations of the foregoing provisions maybe sufficient cause for the
market authorities to cancel this contract.

Very respectfully,

______________________
(Applicant)

Republic of the Philippines )

77
Province of Bohol ) S.S.
Municipality of Talibon )
X - - - - - - - - - - - - - - - - - - -/

SUBSCRIBED AND SWORN to before me in the Municipality of Talibon,

Province of Bohol, Philippines, this _____day of _______________20 ______;
applicant exhibiting to me his/her Community Tax No. ________________ issued on
______________________at __________________________________, Philippines.

____________________________
Official Title

CONTRACT OF LEASE

KNOW ALL MEN BY THESE PRESENTS :

This Contract, made and entered into this __ day____________________20

_____ at ______________________________________, Philippines, by and
between:

MUNICIPALITY of _____________________, ____________________, a

public corporation existing under and by virtue of the laws of the Philippines,
represented in this act by its Municipal Mayor herein called the LESSOR:

- and -

___________________________________________________, of legal age,

single/married, Filipino Citizen and a resident of
_____________________________________, Philippines, herein called the LESSEE.

WITNESSETH

That LESSEE is the awardees of Stall No. _________________ Section of the

___________________ Public Market during the Raffle of stalls conducted on
____________________ 20 _____ at ____________________________________;

That LESSOR hereby leases the aforesaid stall in favor of the LESSEE, subject
to the following terms and conditions:

1. That the subject of this Contract of Lease is Block Tienda/Table/Stall/Space

No. _________ located in _________________________ Building within the
compound of ___________________________________;

2. That the LESSEE shall deposit the amount of ____________________

(P________) equivalent to three (3) months rentals as a result of the public
bidding at hereof or as fixed by municipal ordinance to guaranty prompt
payment of rentals, provided that the LESSOR shall refund as the same to the
LESSEE if the later have no unpaid rentals upon termination of the lease;

78
[Link] this contract of lease will terminate on
_________________________________. Provided that all other conditions
stipulated herein in provisions of applicable laws and ordinances shall have
been complied with and the corresponding deposits and rentals are paid
accordingly, subject to renewal upon its termination for another year unless
events and conditions obtaining at the time prevents its renewal.
4. That LESSEE shall pay the corresponding rentals for the stall/booth/block
tienda/table/space at rates fixed by existing municipal ordinance, in advance,
within the first twenty (20) days of the month. Failure to pay on time, the
LESSEE shall be imposed a surcharge of twenty-five (25%) percent of the
unpaid rentals plus an interest of two (2%) percent at the first five (5) days of the
following month.
5. That the LESSEE shall keep the Block Tienda/Table/Stall/Space in good
sanitary condition at all times and shall comply strictly with all sanitary laws and
market rules and regulations now existing and which may hereafter be
promulgated.
6. That the LESSEE while occupying the Block Tienda/Table/Stall/Space shall
personally conduct his/her business and be present herein and shall at all times
have his/her picture and that/those of his helper/helpers conveniently framed
and hung conspicuously in the establishment.
7. That the business to be conducted in the Block Tienda/Table/Stall/Space
which shall belong exclusively to the LESSEE shall be in accordance with the
sectioning or arrangement plan provided by existing municipal ordinance. If the
license and permit of the business conducted therein is in the name of another
person other than the LESSEE the same shall be a valid cause for the
termination of the lease;
8. That the LESSEE is absolutely prohibited to use as collateral or security of
any loan of money or property the leased property;
9. That the LESSEE may waive/sublease, and/or transfer his/her rights on the
leased property when there is endorsement from the Market Supervisor, the
Municipal Treasurer and the Municipal Mayor and approved by the
Sangguniang Bayan. Provided that, all delinquent taxes, rentals and occupancy
fee of the former occupants are fully paid. Provided further, that, the new lessee
whom the rights to leased property is transferred shall pay the required
occupancy fee before using the property;
10. That the LESSEE shall not remove, construct, or install any electrical wiring
or plumbing fixtures on the leased property without prior written permit from the
Market Administrator/Municipal Treasurer and approved by the Municipal
Mayor/LESSOR;
11. That the LESSEE shall not remove, construct, store, or keep combustible or
highly inflammable materials such as kerosene, gasoline, alcohol, and other gas
products or any other obnoxious substance which are dangerous to health or
life;
12. That all charges for water, power and gas consumption shall be for account
of the LESSEE;
13. That the LESSEE shall not alter any structure or portion of the leased
property nor make an extension thereof without written permission from the
Market Administrator/Supervisor, Municipal Treasurer and approved by the
Municipal Mayor/LESSOR; Any improvement or extension made shall become
property of the municipality;
14. That the LESSEE shall not close his establishment or abandon the leased

79
 property without prior notice at least five (5) days before closure or retirement of
business or abandonment, provided, that in case of death and incapacity of the
LESSEE, any heir, in case of partnership, the surviving partner shall inform the
LESSOR within ten (10) days following the occurrence of the event for
appropriate action;
15. That the LESSEE shall not utilize the leased property or its premises or
portion thereof as a residence or for dwelling purposes nor use the same for the
shelter of animals;
16. That the LESSOR or its duly authorized representative shall be allowed at
all reasonable time or enter and examine the leased property and its premises
to enforce the provision of this contract and make repairs to keep the same
suitable for use which it has been leased and for the preservation thereof,
provided, that the cost of the repair on the damages or destruction of the leased
property caused by the LESSEE shall be charged against the latter.
Furthermore, the LESSOR shall not be liable for any damages or injury or loss
of any merchandise on the leased property however caused;
17. That the LESSOR hereby warrants that the LESSEE shall peaceably hold
and enjoy the use of the leased property during the life time of this contract;
18. That in case of breach by the LESSEE of any of the terms or conditions
stipulated in this contract, the LESSOR may, while the breach or default
continues and not withstanding any waiver or any prior breach of conditions,
without notice or demand, enter upon the leased property and thereby informed
the LESSEE of the termination of this contract and direct him/her to vacate and
remove his/her merchandise and other properties; or the LESSOR shall cause
its removal but charge the costs thereof to the LESSEE; and
19. That the LESSEE shall include his/her executors, administrators, legal
representatives or assigns the terms, conditions, covenants, stipulated and
agreements of this contract shall be binding upon and/or insure to the benefit of
the person so embodied in said terms as enumerated above.
20. That the expenses for the preparation, its documentation and notarization
shall be borne by the LESSEE;

IN WITNESS WHEREOF, the parties have hereunto set their hands this
_________day of ____________________,20_______at
____________________________, Philippines.

MUNICIPALITY OF TALIBON
Lessor

______________________________________ By:
______________________________
Stallholder/Lessee Municipal Mayor

80
SIGNED IN THE PRESENCE OF:

__________________________________ and
___________________________________
(Print Name) (Print Name)

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES )

MUNICIPALITY OF ________________ ) s.s.
________________________________ )

BEFORE ME, a Notary Public, for and in the Municipality of

_________________, ____________________________, Philippines, this
____________day of ____________, 20________, personally appeared Municipal
Mayor, represented by the Municipal Treasurer, ________________________, with
Community Tax Certificate No. _________
issued at __________________, on _________________, 20___________, both known
to me to be the same persons who executed the foregoing instrument and they
acknowledge that the same is their free act and voluntary deed.
This Instrument consists of
_____________________________________________( )
Pages, including this page on which this acknowledgment is written, each and every page
herein, having been signed by the parties and their instrumental witnesses.

WITNESS MY HAND AND SEAL at the place and on the date above – written.

_______________________
Notary Public

Doc. No. ______________:

Page No. ______________:

81
Book No. ______________:
Series No. _____________:

(4) Applicants who are residents of this Municipality or this Province and Filipino
citizens shall have preference in the lease of public markets block
tiendas/booth/stalls/market space. If on the last set for filing applications,
there is no application from a resident of this Municipality or this Province and
a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall
be repeated for another ten-day period. If after the expiration of that period
there is still no resident of this Municipality or this Province and a Filipino
Applicant, the block tiendas/booth/stall/market space affected may be leased
to any alien applicant who filed his application first. If there are several alien
applicants, the adjudication of the block tienda/booth/stall/market space shall
be made thru sealed bids to be conducted by the Market Adjudication
Committee.

In case there is only one resident of this Municipality or province and a Filipino
applicant, the block tienda/booth/stall/market space applied for shall be
adjudicated to him. If there are several residents of this Municipality or province
and Filipino applicants for the same block tienda/booth/stall/market space,
adjudication of the same shall be made thru sealed bids to be conducted by the
Market Adjudication Committee on the date and hour specified in the notice. The
result of the bidding shall be reported immediately by the Committee to the
Municipal Mayor for appropriate action. Dummies are absolutely prohibited.
(5) The successful applicant shall immediately pay the full amount of his bid to the
Municipal Treasurer and furnish the Municipal Mayor with two (2) copies of
his/her picture immediately after the award of the lease. It shall be the duty of
the Mayor or his authorized representative of affix one (1) copy of the picture
to the application and the other copy to the record card kept for that purpose.
(d) Appeals – Any applicant who is not satisfied with the adjudication made by the
Municipal Mayor or the Market Adjudication Committee of the block
tienda/booth/stall/market space applied for, may file an appeal with the
Sangguniang Bayan who may submit such appeal with its comment and
recommendation as it may desire to make on the matter. The decision of the

82
 Sangguniang Bayan in such cases shall be final.

Section 5A.09. Miscellaneous provisions on block tienda/booth/stall/market

space.

(a) Vacancy of block tienda/booth/stall/market space before expiration of

the lease. - If for any reason, a block tienda/booth/stall/market space
holder or lessee discontinues, such block tienda/booth/ stall /market
space shall be considered vacant and its occupancy thereafter shall be
disposed of in the manner herein prescribed.
(b) Partnership with block tienda/booth/stall/market space holder. – Any
market block tienda/booth/stall/market space holder who enters into
business partnership with any other after he acquires the right to lease
such block tienda/booth/stall/market space has no authority to transfer
to his partners the right to occupy the block tienda/booth/stall/market
space. In case of death or any legal disability of such block
tienda/booth/stall/market space holder to continue occupying the block
tienda/booth/stall/market space for a period not exceeding sixty (60)
days within which to wind up the business of the partnership. If the
surviving partner is qualified to occupy a block
tienda/booth/stall/market space under the provisions hereof, and the
spouse, parent, son, daughter or relative within the third degree of
consanguinity or affinity of the deceased is not applying for the block
tienda/booth/stall/market space, he shall be given the preference to
continue occupying the block tienda/booth/stall/market space
concerned, if he applies for it.
(c) Lessee to personally administer his block tienda/booth/stall/market
space. – Any person who has been awarded the right to lease a
market block tienda/booth/stall/market space in accordance with the
provisions hereof, shall occupy, administer and be present personally
at his block tienda/booth/stall/market space. He may employ helpers
who must be citizens of the Philippines, including but not limited to his
spouse, parents and children who are actually living with him and who
are not disqualified under the provisions hereof. The persons to be

83
 employed as helpers shall under no circumstances, be persons with
whom the block tienda/booth/stall/market space holder has any
commercial relation or transaction.
(d) Sub-leasing and/or waiver of rights to occupy block
tienda/booth/stall/market space – The LESSEE may sublease and/or
waive his/her rights on the leased property when there is consent and
approval of the LESSOR.

Section 5A.10. Responsibility for Market Administrator. The municipal mayor

shall exercise direct and immediate supervision and control over the municipal public
market and personnel thereof, including those whose duties concern the maintenance and
upkeep of the market and its premises, in accordance with existing ordinances and other
pertinent rules and regulations.

Section 5A.11. Creation of Market Committee. There is hereby created a

permanent market committee which shall be commonly known as the Market Adjudication
Committee composed of the Municipal Mayor, as chairman, a representative each of the
Treasurer, the Sangguniang Bayan, Talibon Chamber of Commerce and the market
vendors as members. The Committee shall conduct the drawing of lots and opening of
bids in connection with adjudication of vacant or newly constructed stall in the municipal
market and to certify to the municipal mayor of the result thereof.

Section 5A.12. Turn Key Condition. Any person who is granted authority by the
Sangguniang Bayan to construct at his own expense a block tienda or commercial
establishment on a municipal lot shall first enter into a memorandum of agreement or
contract of lease with the municipal government, through the municipal mayor. The
Memorandum of Agreement shall stipulate a period of ten (10) years or as determined by
the Sangguniang Bayan within which the owner shall pay monthly rentals for the use of
the lot only. After the lapse of ten (10) years from the completion or occupancy of the
building, whichever comes first, it shall ipso facto become the property of the Municipal
government.

Section 5A.13. Rules and Regulations.

(a) The peddling or sale outside the public market site or premises of

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 foodstuffs, which easily deteriorate, like fish and meat, is hereby
prohibited.
(b) No person shall utilize the public market or any part thereof for
residential purposes.
(c) It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, any article in the passageway (pasillo) use by purchasers in
the market premises.
(d) It shall be unlawful for any person 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.
(e) No merchandise or article shall be sold, offered for sale or exposed
for sale in the public market unless the same was acquired by the
vendor or stall holder and that taxes of any kind due thereon had
been paid.
(f) It shall be unlawful for any lessee to remove, construct electrical
wiring, or water connection without prior permit from the market
administrator and approved by the Municipal Mayor.
(g) The Municipality of Talibon shall not be responsible to the
occupants of stalls for any loss or damage caused by fire, theft,
robbery, “force majeure” or any other case. All articles or
merchandise left in the public market during closure time shall be at
risk of the stall holder or owner thereof.
(h) All articles abandoned in any public market building in violation of
any provisions of this Article or any regulation or rule on the
management of the market, shall be deemed a nuisance. It shall
be the duty of the Market Administrator or his subordinates to take
custody thereof. In case the articles are claimed within twenty-four
(24) hours thereafter, they shall be returned to their original owners
upon payment of actual expenses incurred in their safekeeping,
unless they have so deteriorated as to constitute a menace to
public health in which case they shall be disposed of in the manner
as directed by the Mayor, who may also in his discretion, cause the
criminal prosecution of the guilty party, or merely warn him against

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 future violation. In case where 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 be
disposed in accordance with law.

Section 5A.14. Applicability Clause. Existing laws, ordinances, rules and

regulations pertaining to the public market and its premises are hereby adopted as part of
this Article.

Article B. Fishery Rentals, Fees and Charges

Section 5B.01. Administrative Provision. The municipal government shall have

jurisdiction over the municipal waters. The municipal government shall be responsible
for the management, conservation, development, protection, utilization and disposition
of all coastal and fishery resources within the municipal waters. The municipal
government, in consultation with the FARMC, shall enact corresponding ordinances
and issue executive orders thereon: Provided, That all ordinances enacted and
executive orders issued by the municipal government conform with the existing national
and local laws and policies and shall not endanger the sustainability of the coastal and
fishery resources or destroy the ecological balance: Provided, however, that the
municipal government, in coordination with the FARMC and other concerned agencies
and institutions, shall also enforce all fishery and environmental laws, rules and
regulations, as well as coastal and fishery resources-related ordinances enacted by the
Sangguniang Bayan.

Section 5B.02. Grant of Fishery Rights by Public Auction. Exclusive fishery rights
to erect fish corrals, operate fishpond or oyster culture beds take or catch “bangus fry”
or “ kawag-kawag” or fry of other species of fish for propagation shall be awarded to the
highest bidder in public auction to be conducted by a committee herein created for that
purposes.

Section 5B.03. Public Auction Committee. There is hereby created a committee to

conduct the public auction to be composed of the following:

 Municipal Mayor as Chairman;

 Two (2) representatives from the Sangguniang Bayan
 President of the Fishermen’s Cooperative or Organization, if any;
 One (1) representative from the accredited NGOs;
 Municipal Treasurer; and the
 ABC President

Section 5B.04. Conduct of Public Auction. The aforesaid Committee shall advertise
for sealed bids the leasing of a zone or zones of the municipal water, as designated by
the Sangguniang Bayan, in a public auction for two (2) consecutive weeks in the
bulletin boards at the Municipal Hall. If no bids are received within that period, such
notice shall be posted again for another two (2) weeks. If after said two (2) notices for

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the grant of exclusive fishery rights through public auction and still there are no
interested bidders; the committee shall grant the rights within a definite area or portion
of the municipal water to any interested person, natural or juridical, upon payment of
the license fees fixed in this Code.

The notice of advertising in the call for bids shall indicate the date, place and
time when such bids shall be filed with the Municipal Treasurer.

An application to participate in the public bidding shall be submitted to the

Mayor in a form prescribe therefore. Upon submitting a sealed bid, a bidder shall
accompany such bid with a deposit of Fifty Thousand Pesos (P50,000.00) which
amount shall be deducted from the first rental by that person if he should become the
successful bidder. The deposit of the unsuccessful or losing shall be returned to him
immediately upon completion of the public auction.

At the time and place designated in the notice, the Committee sitting en banc
shall open all the sealed bids and award the lease to the qualified and successful
bidder who offered the highest bid. The lease contract shall be executed within ten (10)
days after the award made by the Committee and should the successful bidder refuse
to accept, or fails, or neglect to execute the lease within the said period, his deposit
shall be forfeited in favor of the Municipal Government. In such a case, another bidding
shall be held in the same manner herein before prescribed.

Section 5B.05. Duration of Lease. The grant of lease or fishery right through Public
Auction shall be for a period of two (2) years.

Section 5B.06. Imposition of Rentals. There shall be collected an annual rental of

Five Centavos (0.5 cts) per sq. meter for lease and used of municipal water.

Section 5B.07 Fishery License. All individuals, cooperatives, partnership, firms or

corporations who are listed in the registry of municipal fishers shall be issued fishery
license, upon payment of the prescribed fee.

Provided, however, that the fishery license is non-transferable. Provided,

further, that the holders agree unconditionally to comply with all the laws, orders,
policies and rules and regulations governing fishing. The licensee assumes
responsibility for any and all of his acts in fishing and fishery operations.

Section 5B.08. Renewal of Fishery License. The fishery license shall be renewed
annually. The holder shall have sixty (60) day prior to the expiration of the license to
renew.

Section 5B.09. Licensing Procedures. Applicants for fishery license shall submit the
following documents to the Municipal Agriculture Office (MAO).

1. Duly accomplished Application Form

2. Community Tax Certificate (for individual) or Certificate of Registration of
Certificate of Accreditation
3. Barangay Clearance
4. Certificate as Registered Municipal Fishers/Fisherfolks Clearance
5. Other Pertinent Documents

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Section 5B.10. Schedule of License Fee. License to use, occupy, produce, culture,
capture or gather fish of any species and other fishery products in the municipal waters
shall be granted by the municipal mayor upon payment of corresponding fees at the
rate not exceeding those fixed hereunder. Provided, however, That registered fishers
from other municipalities who maybe permitted to use the municipal waters of this
municipality shall pay double the rate fixed hereunder.

Section 5B.11. Issuance of Individual License in case no Bidders Opt to Lease

Fishing Zones. If after two (2) notices for the grant of exclusive fishery through public
auction, no interested bidders opt to lease any fishing zone within the municipal waters,
the Sangguniang Bayan is authorized to grant the privilege of erecting fish corrals,
operating oyster culture beds or catching bangus fry or kawag-kawag within a definite
area or portion of the municipal waters to individuals upon payment of license fees
therefore at the rates not exceeding these fixed hereunder:

(a) Fish Corrals Annual Fee

1. Fish Corrals/Bunsod ( Tay-ong ) - 500.00/unit
2. Fish Corral /Bunsod ( Tower ) - 750.00/unit
3. Fish Corral ( Bentol ) - 750.00/unit
4. Lease for Municipal Seawaters - 500.00/has

(b) Fish Corrals or Fish Pens in Inland Fresh Waters: Annual Fee
1. Less than 500 sq. m. - 200.00/unit
2. 500 sq. m. more but less than 1,000 sq. m. - 400.00/unit
3. 1,000 sq. m. more or less than 5,000 sq. m. - 720.00/unit
4. 5,000 sq. m. more but less than 10,000 sq. m. - 1,000.00/unit

(c) Operation of Oyster Culture beds or other shelled mollusks/ha.- 500.00

(d) Catching Bangus Fry or Kawag-kawag or Fry of Other Species

Less than 1,000 sq. m. - 1,000.00

1,000 sq. m. or more but less than 2,000 sq. m. - 1,600.00
2,000 sq. m. or more but less than 4,000 sq. m. - 3,000.00
4,000 sq. m. or more but less than 6,000 sq. m. - 4,400.00
6,000 sq. m. or more but less than 8,000 sq. m. - 6,000.00
8,000 sq. m. or more - 8,000.00

(e) Fish Cages

Less than 500 sq. m. - 500.00

500 sq. m. or more but less than 1,000 sq. m - 750.00
1,000 sq. m. or more or less than 5,000 sq. m. - 1,000.00
5,000 sq. m. or more but less than 10,000 sq. m - 1,500.00

(f) Fish Pens

Less than 500 sq. m. - 500.00

500 sq. m. or more but less than 1,000 sq. m. - 750.00

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 1,000 sq. m. or more or less than 5,000 sq. m. - 1,000.00
5,000 sq. m. or more but less than 10,000 sq. m. - 1,500.00

(g) Lease for Seaweeds Farms per Square Meter (five centavos) - P.05 or
500/hectare/year

(h) Pearl Culture Farm Per hectare - 500.00

(i) Municipal License Fee to operate Fish Pond - P 500.00/has.

i.a..Disposition or Waiver of Rights over IPR shall be charged at 2% of the

selling price.
i.a.1) Survey fee - 500.00
i.a.2) Processing fee - 100.00
i.a.3) Application Fee - 200/has
(j) For operation of Fishpond w/o FLA from BFAR - 500.00/has
(k) For operation of Bathing Establishment - .P500.00/has.

Section 5B.12. License Fees on Fishing Gears. The privilege of taking or catching fish
in the municipal waters with nets, traps, or other kinds of fishing gear or paraphernalia,
with or without fishing boat or vessel three (3) gross tons or less, shall be issued by the
office of the Mayor to any qualified person, natural or juridical upon payment of the
corresponding fees prescribed hereunder;

Kinds of Fishing Gear License Fee/Annum

(a) Nets:
Lawag - 2,000.00
Basnig - 2,000.00
Panghawol-hawol - 400.00
Pukot Yab-yab (Exempt for 3 cm below) - 300.00
Paanod - 300.00
Paatang - 300.00
Pangsasa - 300.00
Pangbawo - 300.00
Sapyaw - 200.00
Sagiwsiw - 200.00
Pukot (tikbong, pahubas, palunod small) - 200.00
Pukot palunod – large - 400.00
Pukot panganduhaw - 400.00
Crabnet/Panglambay - 400.00
Squidnet/Pangnukos - 400.00
Others - 300.00
Provided, that the mesh of fish nets shall not be less than three (3) cm. when
stretched.

(b) Traps:
Bobo, Ligid (for every 5 units or less) - 200.00
Bobo, Ligid( 5 units above or more) - 300.00
Panggal (for every 30 units or less) - 200.00
Panggal ( 30 units above or more) - 300.00
(c) Spear Fishing or Pamana( solo) - 200.00

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 Spear Fishing or Pamana ( 2 or more onboard) - 300.00
(d) Hook and line for consumption - 0
(e) Gathering/gleaning ( solo) - 0
Gathering/ gleaning ( 2 or more onboard) - 300.00
(f.) Other Fees:
 DA Clearance - 100.00
 Mayors Permit - 200.00
 Fisherfolks I.D. - 25.00/every 3 years

Section 5B.13. Imposition of Fees in Registration of Fishing Vessels and Coding

of Motor Boats. All fishing vessel with three (3) gross tons or less operating within the
municipal water shall be registered with the “Permits and Licensing Section, Office of
the Municipal Treasurer.”

There shall be collected the following annual registration fees from the owner of
each fishing boat or motor boat of three (3) tons or less being operated within the
municipal waters of this municipality.

a. Motorized with engine of less than 10 horsepower ---------------- P 200.00/yr

b. Motorized with engine of 10 hp and less than 20 hp----------------P 300.00/yr
c. Motorized with engine of 20 hp or more ------------------------------ P 400.00/yr
d. Non-motorized fishing boats or paddleboat -------------------------- P 0.00/yr
e. Plate Number -------------------------------------P 200.00/yr
f. Sticker -------------------------------------P 50.00/yr

Section 5B.14. Imposition of Fees for the Issuance of “Auxiliary Invoice” for
purposes of Transporting fish and other aquatic resources.

As provided under Section 4, P.D. 704, as amended by RA 8550, the issuance

of an “auxiliary invoice” to transport fish and fishery products shall be granted only after
an official inspection by deputized fishery marshals of the fish and other aquatic
resources to be shipped out, or transported, to other places to find out if the existing
fishery laws, ordinances or rules and regulations on fishery was not violated. If found to
be in order, a clearance in the form of an “auxiliary invoice” shall be issued to the
person concerned upon payment of the corresponding fees or charges hereunder
prescribed.

ITEMS AMOUNT FEE

Auxiliary Invoice in All Marine Products transport fees- - - - - - - - - - - -P 25.00
a) Preserved Fish (iced, frozen, salted, dried)- - - - - - - - - - - - - - - - - - -10.00/box
b) Fresh seaweeds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/sack
c) Dried seaweeds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00/sack
d) Oyster/Talaba - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/sack
e) Lambay/Crab Meat- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00/box
f) Kinhason - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -5.00/sack
g) Sea Cucumber (balatan)- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00/box
h) Tihi-tihi - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -5.00/sack
i) Wasay-wasay- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/sack
j) Lukon- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00/box
k) Pasayan- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -5.00/box

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l) Alimango- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10.00/box
m) Boncaliw/Gangan- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -5.00/box
n) All other unclassified marine products- - - - - - - - - - - - - - - - - - - - -10.00/box
Provided, that shippers or fish dealers who have paid for the auxiliary invoices
in another LGU as proven by the production of said auxiliary invoices, shall not be
required to pay the amount prescribed above all but shall only pay the difference
thereof, if any. Provided further, that cargoes of fish or fish products shall submit for
inspection if requested by any authorized Fish Warden or other deputize fishery officers
at the fish port before transporting them to other places, either by water or land
transportation.

Section 5B.15. Time and Manner of Payment

a. The license or fees levied herein may be paid quarterly upon application
within the first (20) days of January and of every subsequent calendar quarter. The
initial payment corresponding to be current quarter shall be made upon application of
the license.

b. The license fee for the privilege to take fish from municipal water with nets,
traps or other fishing gears and the operation of fishing vessels shall be paid upon
application of the license.

Section 5B.16. Surcharge for late payment. Failure to pay the fees prescribed in this
Article within the time required shall subject the individual to a surcharge of twenty-five
(25) % of the original amount due, such surcharge to be paid at the same time and in
the same manner as the amount due.

Section 5B.17. Confiscated Motorboat/Pumpboat/Fishing Vessel.

Motorboat/Pumpboat/Fishing Vessel used in the conduct of illegal fishing within the
municipal waters of this municipality shall be confiscated. The owner/s of confiscated
motorboat/pumpboat/fishing vessel used in illegal fishing shall be given time to redeem
his/her boat within one (1) month from apprehension. Redemption fee shall be One
Thousand Pesos (P1,000.00) based on per horse power (H.P.) of its engine up to 19
H.P. and below only. Considering the great damage it caused to the marine environment
and the difficulty of apprehending motorboat/pumpboat/fishing vessel with high powered
engine, above 19 H.P. is non-redeemable and shall be considered confiscated in favor of
LGU-Talibon.

Section 5B.18. Administrative Fine/Penalty. Fine/penalty for the apprehended

crew and illegal fishers manning the confiscated motor boat/pumpoat/fishing vessel shall
be Two Thousand Pesos (P2,000.00) per individual person.

Section 5B.19. Applicability Clause. Other existing policies, rules and regulations

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pertaining to fishery and the use and utilization of the municipal waters shall be governed
by Municipal Ordinance No. 2006-162 otherwise known as the Talibon Fishery Code of
2005 and other related existing ordinances.

Article C. Rentals of Personal and Real Properties

Owned by the Municipality
(To be based considering municipal assets and full cost pricing)

Section 5C.01. Imposition. The following rates of rental fees for the use of real
and personal properties of this municipality shall be collected:

Rate of Rental
1) Land Only (per sq.m)

(a) Located in commercial/industrial area P75.00/month

(b) Located in residential area P 50.00/month
(c) Others P 50.00/month

2) Building (per sq.m of floor area)

(a) Located in commercial/industrial

Talibon Commercial Center I
Ground Floor - Interior Blocks/Stalls P70.00/month
- Exterior Blocks/Stalls P100.00/month

Second Floor P75.00/month

(b) Talibon Commercial Center II

Ground Floor - Interior Blocks/Stalls P75.00/month
-Exterior Blocks/Stalls P100.00/month

Second Floor P75.00/month

3rd Floor (Rooftop) P50.00/month

(c) Minimum Occupancy Fee P3,000.00/sq.m

(d) Occupancy Fee at the Wet Market P10,000.00/sq.m

(e) Others: Rate per sq.m

1. Fruit Section P70.00/month
2. Dried Fish and Vegetable Section P70.00/month
3. Market Tiled Table for Fish and Meat section (wet market) P350.00/month
4. Peanut, Banana Cue and Ice Cream Section P70.00/month
5. On occupants of vacant market space not occupying stalls P10.00/day
6. On occupants of market space in excess of rented stalls/area and in excess of 1
foot allowed – P10.00/sq.m/day

3. Rental of Light & Heavy Equipment, exclusive of fuel.

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 1.) Dump trucks P 650.00/hr
2.) Cargo Truck (Dangpanan) 250.00/hr
3.) Pay loader 1,000.00/hr
4.) Road Grader 1,000.00/hr.
5.) Road Roller 1,000.00/hr.
6.) Backhoe 1,000.00/hr.
7.) Heavy Tractor 1,000.00/hr.
8.) Bulldozer 1,500.00/hr.
9.) Hand Tractor 200.00/hr.
10.) Mechanical Drier 15.00/sack
11.) One Bagger Concrete Mixer 100.00/hr.
12) Fogging Machine 500.00/day or fraction thereof
13) Grass Cutter 100.00/hr.
14) Xerox Machine:
Normal Reproduction 2.00/copy
Enlargement/Reduction 2.50/copy
4. Mechanic Charges of Motorpool:
1. General Overhauling Diesel Engine P4,000.00 1,000/cylinder
2. General Overhauling Gasoline Engine 3,500.00 875/cylinder
3. Semi-Overhauling Diesel Engine 3,500.00 875/cylinder
4. Semi-Overhauling Gasoline Engine 3,000.00 875/cylinder
5. Pull out and reinstallation of transmission -- (1,500.00)4-6wheels vehicles 6.
Engine Trouble Shooting -- (200.00-500.00)
-- (1,500.00 Pull out of cylinder Head)
7. Engine Overhaul -- (3,000.00) 4 wheel light vehicles
-- (1,500.00 every Piston Cylinder)
8. Pull out of differential and axle -- (500.00) 4 wheels
-- (600.00) 6 wheels
9. Brake system trouble Shooting -- (1,500.00) 6 wheels
-- (800.00) 4 wheels
10. Welding Job -- (20.00) per Rod
11. Acetylene -- (150.00 minimum) excess will be computed to
by inches @ 50.00 per inch
12. Pull out and Install Driveline -- (500.00)

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 13. Tire Services (Vulcanizing) -- (25.00) Motorcycle
-- (40.00) Multicab
-- (60.00) 6 Wheel Trucks
-- (500.00) Road Roller and Loader
-- (100.00) Grader Tire
5. Vehicles and Equipment:
For the use of Municipal Ambulance (inclusive of fuel for Talibon residents,
exclusive of fuel for non-residence of this municipality)
a) 1st five (5) kilometers - P 100.00
b) Additional charge per kilometer exceeding
five (5) kilometer radius - 10.00

Other Properties that may be acquired. As may be decided by the Sangguniang

Bayan after the promulgation of this ordinance. .
Section 5C.02. Time of Payment. The fees imposed herein shall be paid to the Municipal
Treasurer or his duly authorized representative, before the use or occupancy of the property and use
of the municipality owned heavy machineries and equipment.

Article D. Service Charge for Garbage Collection

SECTION 5D.01. Imposition. All person, firms or entities conducting, maintaining,

operating or engaging in any business, trades or establishment are required to secure
from the Municipal Treasurer a Certificate of Payment For Garbage Collection Service.

Section 5D.02. Time and Manner of Payment. There shall be paid to the Municipal
Treasurer for the issuance of the Certificate of Payment for Garbage Collection Service,
an annual fee in garbage collection. Payments can be made on a quarterly basis, to be
paid within the first twenty ( 20 ) days of the month of every quarter on the following
rates:

A. Manufacturers

A.1. Agricultural farm products which include the following – P1,650.00

a) Commercial piggeries ( minimum of 10 heads).
b) Commercial poultries and supplies.
c) Lumber and sawmills.

A.2. Agricultural and aquatic resources product which include the following -
P1,100.00
a) Bihon, miki, miswa, and other similar products.
b) Boxes

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 c) Candles
d) canned goods
e) Capiz articles and other shell products
f) Coffe and chocolates
g) Dyes, ink, paste and other similar products
h) Candies
I ) Ice
J ) Ice cream, ice drops and other similar products
k) Sauce, sausage, baloney, hotdogs, frankfurters and other similar products.

A. 3. Soft/hard drinks which include the following - P1,150.00

a) Aerated water
b) Wine and liquor distilleries

A. 4. Domestic products which include the following - P1,100.00

a) Lard, cooking oil, butter, margarine and other similar products.
b) Matches
c) Rope and cordage
d) Coconut oil
e) Floor wax
f) Sacks
g) Soap
A. [Link] products and articles which include the following -
P1,650.00
a)Bayrum, pomades, tonic, lipstick, cosmetics and other similar products.
b) Bags
c) Pharmaceutical products
d) Leather articles ( shoes, wallets, belt and other similar products)
e) Rubber articles ( shoes, wallets, sandals, boots, slippers, bags, balls
and other similar products.
f) Pants/RTW
g) Socks, stocking and other similar products
h) Zipper and buttons
i) Beds and accessories, furnitures and other similar products
j) Plastic products
k) Textiles
l) Bottles
m) Cigar and cigarettes

A. 6. Heavy equipment and motor vehicles and the like which include the
following……………………………………………………………………P1,265.00
a) Mechanic apparatus and engines
b) Motor vehicles and equipment assembly plants
c) Spare parts and other
d) Batteries

A. 7. Construction products and supplies and the likes which include the
following………………………………………………………………………… P1,650.00
a) Aluminum
b) Any kinds of Articles made of steel
c) Bricks, hollow blocks, ceramics, tiles and other similar products

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 d) Iron works and related activities
e) Glassware
f) Mirror
g) Furniture/Carpentry Shop
h) Pianos, auto pianos, pipe organs and other musical instrument.

A. 8. Homemade/Small scale industries, food and non-food items ………..P1,100.00

A. 9. All other manufacturers not specifically mentioned above ……… P1,100.00

B. Wholesale/Retail Trade

B.1. Supermarkets, Groceries and others with an aggregate area of:

a). More than 400 square meters…………………………………… P3,300.00
b). 200 to 400 square meters…………………………………………..P2,750.00
c). 150 to 200 square meters…………………………………………..P2,200.00
d). 100 to 150 square meters…………………………………………. P1,650.00
e). 50 to 100 square meters…………………………………………… P1,100.00
f). 10 to 50 square meters……………………………………………… P880.00
g). 10 square meters and below…………………………….……………P660.00

B.2. Sari- sari Stores

a).Those located at the corner of street and along the main road - P528.00
b). Those located along secondary and minor roads .. . . . . . . . . .P330.00

B.3. Bakeshops
a) With 3 or more ovens………………………………………………… P880.00
b) With 2 ovens or less………………………………………………… P660.00

B.4. Department Store , Bazars, Boutiques, Gift Shops, novelty Shop, dry goods,
Variety Stores(General Merchandize),Shoe Stores and other related stores.
a) More than 200 square meters………………………………………...P1,650.00
b) 100 to 200 square meters…………………………………………… P1,320.00
c) 50 to 100 square meters……………………………………………… P990.00
d) 10 to 50 square meters……………………………………………..........P880.00
e) Below 10 square meters………………………………………………… P660.00

B.5. Jewerly Store and Shop……………………………………………………… P660.00

B.6. Hardware, Lumber and Gravel and Sand

a) More than 200 square meters…………………………………………P1,650.00
b) 100 to 200 square meters…………………………………………… P1,320.00
c) 50 to 100 square meters………………………………………………… P990.00
d) 10 t0 50 square meters………………………………......................... P660.00
e) Below 10 square meters………………………………....................... P660.00

B.7. Furniture, Electric and Home Appliances…………………………………… P660.00

B.8. Glass and Aluminum Supply………………………………………………… P880.00

B.9. Electrical Supply……………………………………………………………… P880.00

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B.10. Music Store, Record Bar, Musical Instruments Supply and other related
materials…………………………………………………………………………… P660.00

B.11. Book store, Art, Office and School Supply, Photo Supply……………… P 660.00

B.12. Drugstore with an Aggregate area of:

a) More than 200 square meters……………………………………… P1,320.00
b) 100 to 200 square meters……………………………………………… P990.00
c) 50 to 100 square meters………………………………………………… P924.00
d) 10 to 50 square meters……………………………………………………P880.00
e) Below 10 square meters………………………………………………… P660.00

B.13. Gasoline Station

a) More than 400 square meters………………………………………….P1,980.00
b) 200 to 400 square meters…………………………………………… P1,320.00
c) 100 to 200 square meters……………………………………………… P990.00
d) 10 to 100 square meters………………………………………………… P880.00
e) Below 10 square meters……………………………………………… P660.00

B.14. Flower Shops………………………………………………………………… P660.00

B. 15. Flower Stalls………………………………………………………………… P528.00

B. 16. Dealer of Motorized Vehicles……………………………………………… P880.00

B.17. Dealer of Motor Vehicles, Spare Parts and Accessories other supply… P660.00

B.18. Rice and Corn Grains: Wholesaler………………………………………… P880.00

B.19. Rice and Corn Grain: Retailer……………………………………………… P520.00

B. 20. Establishment engaged in the buy and sell of the other food commodities not
specifically enumerated above ……………………………… P660.00

B. 21. Establishment engaged in importing/exporting, wholesaling distributing and /or

retailing non- food products:
a)More than 200 square meters…………………………………… P2,310.00
b)101 to 200 square meters …………………………………… P1,320.00
c) 50 to 100 square meters…………………………………………… P 990.00
d)10 to 50 square meters……………………………………………… P 880.00
e)Below 10 square meters…………………………………………… P 660.00

C. SERVICES

C.1. Restaurant, panciterias, cafeterias, refreshment parlor, canteen, carenderia, snack

house or any public eating places with an aggregate floor area of:
a) More than 200 square meters………………………………… P1,650.00
b) 100 to 200 square meters………………………………………P 1,320.00
c) 50 to 100 square meters………………………………………… P990.00
d) Below 50 square meters………………………………………… P880.00

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C.2. Fast Food/ Food Caterers
a) Which was non-biodegradable-disposal packing materials and products -
P1,100.00
b) Uses biodegradable-disposal packing materials and products……P 660.00

C.3. Food stand, Barbecue stand, Fruit stand and Vegetable stands and other food
items ………………………………………………………………………P 330.00

C.4. Ambulant Vendors…………………………………………………………P 198.00

C.5. Night Clubs, disco Houses, Cocktail Lounges, Beer Gardens, Bars and other
similar establishment with Aggregate floor are of :
a)More than 200 square meters…………………………………… P1,650.00
b) 100 to 200 square meters………………………………………… P1,320.00
c) 50 to 100 square meters…………………………………………… P 990.00
d) Below 50 square meters………………………………………………P880.00

C.6. Cold Storage…………………………………………………………………P880.00

C.7. Hotels, Motels, Inns, Pension Houses and other Building:
a) Five stories and Higher…………………………………………… P1,650.00
b) Three to Four Stories……………………………………………… P1,320.00
c) Below Three Stories……………………………………………… P 880.00

C.8. Dormitories, Lodging Houses, Boarding Houses, etc.

a)More than 200 square meters……………………………………… P1,320.00
b)100 to 200 square meters…………………………………………… P1,100.00

C.9. Private Universities, Colleges, Secondary School and other Training and
Vocational institution , Nursery and Primary Schools:
a)More than 400 square meters………………………………………P1,650.00
b)200 to 400 square meters………………………………………… P1,320.00
c)100 to 200 square meters………………………………………… P 990.00
d)Below 100 square meters………………………………………… P 880.00

C.10. Church and other Religious Institutions……………………………… P 1,650.00

C.11. Private Hospitals, Clinic, Maternity Clinics, etc.

a)With a bed capacity for 15 or more…………………………………P2,310.00
b)With a bed capacity of for less than 15…………………………… P 1,650.00

C.12. Dental, Optical and other Clinics……………………………………… P1,650.00

C. [Link] Clinic and Sauna Baths

a)With 15 or more cubicles……………………………………………P 2,200.00
b)With less than 15 cubicles………………………………………… P1,650.00

C. 14. Tailoring, Dress and Embroidery Shops

a)With 5 or more machines………………………………………………P 990.00
b)With less than 5 machines…………………………………………… P 528.00

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C. 15. Beauty Parlor and Shops
a)With 3 or more personnel……………………………………………… P990.00
b)With less than 3 personnel………………………………………………P 528.00

C. 16. Barber Shop

a)With 5 or more chairs………………………………………………… P990.00
b)With less than 5 chairs………………………………………………… P528.00

C.17. Steam, Dry Cleaning Establishments and Laundry……………………… P660.00

C.18. Telegraph, Telephone, Radio and TV/Cables communications Internet and

Electric Companies:
a)Telephone
companies………………………………………………………………… P1,980.00
b)Telegraph, etc. ……………………………………………………… P 990.00
c)TV/Cable Communication & Internet………………………………… P 660.00
d)Radio……………………………………………………………………… P528.00

[Link] Parlors
a)Without chapel/mortuary……………………………………………… P1,320.00
b)With chapel/mortuary………………………………………………… P1,980.00

[Link] and Boxing Arena………………………………………………… P3,300.00

C. 21. Bowling Alleys

a)Having 10 or more lanes……………………………………………… P1,980.00
b)Having 9 or less………………………………………………………… P990.00

C.22. Billiard and Pools; Madjong

a)Having 2 tables or more……………………………………………… P528.00
b)Having less than 2 tables………………………………………………… P330.00

C.23. Video Sales/Rentals/Shop………………………………………………… P528.00

C. 24. Theaters and Cinematography

a)More than 200 square meters……………………………………… P1,980.00
b)100 to 200 square meters……………………………………………… .P1,100.00
c)Below 100 square meters……………………………………………….....P880.00

C.25. Blue Printing, Xerox Copying & other related business……………… ..... P660.00

C.26. Computer Shop and Services and the like…………………………… P 660.00

C.27. Photo Shop, Wood Lamination, Photo static and related business… P 660.00

C.28. Paint, Advertising and Art Shop…………………………………………… P660.00

C.29. Repair of Motor Vehicles & Bodies of Motor Vehicles including vulcanizing shops
and welding shops:
a)More than 100 square meters……………………………………… P1,980.00
b)50 to 100 square meters……………………………………………… P980.00

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 c)10 to 50 square meters……………………………………………… P880.00
d)Below 10 square meters…………………………………………. . . P 660.00

C.30. Motorcycle, Tricycles and bicycle repair shops:

a) With an area of more than 100 square meters…………………… P 990.00
b) 50 and not more than 100 square meters…………………………… P880.00
c) 50 square meters and below………………………………………… P660.00

[Link] of Office equipment, radios, electric fans, cassette recorders, TV’s,

refrigerators, aircons and other similar machines……………………………… P660.00

C. 32. Repair of pianos, organs and other similar musical instrument… . . . . . . P660.00

C.33. Machine shops for any other purposes including rewinding shops:
a) Having an area of more than 100 square meters………………… P1,320.00
b) 50 to 100 square meters below……………………………………… P1,100.00
c) 25 to 50 square meters………………………………………………… P 880.00
d) 25 square meters and below…………………………………………… P660.00

C.34. Junk Shops:

a) More than 100 square meters……………………………………… P 1,320.00
b) 50 to 100 square meters and below………………………………… P 1,100.00
c) 25 to 50 square meters…………………………………………… P 880.00
d) 25 square meters and below…………………………………… P 660.00

C. 35. Warehouse of any kind;

a) More than 200 square meters……………………………………… P1,650.00
b) 100 to 200 square meters…………………………………………… P 1,320.00
c) 50 to 100 square meters……………………………………………… P 880.00
d) 50 and below…………………………………………………………… P 660.00

C. 36. Parking Lot and Terminal Areas for Bus, Cars and other Public Utility Vehicles:
a)With an area of more than 200 square meters………………… P1,650.00
b) With an area of 100 to 200 square meters………………………… P 1,320.00
c) With an area o 50 to 100 square meters…………………………… P1,100.00
d) 50 square meters and below………………………………………… P 880.00

C.37. Operator of Cargo or Delivery Vehicles/Trucks and Services Vehicles:

a) With more than 15 vehicles…………………………………………… P1,650.00
b) With 6 to 15 vehicles…………………………………………………… P 1,320.00
c) With 5 or less vehicles……………………………………………… P 880.00

C.38 Printing shops Newspaper and Book Publications:

a) With more than 3 machines…………………………………………P 1,980.00
b) With 2 to 3 machines…………………………………………………P 1,320.00
c) With 1 machine……………………………………………………… P 660.00

C.39. Business Travel/Employment/Security Agency……………………………P660.00

C.40. Accounting, Bookkeeping Auditing & other Allied Service…………… P 660.00

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C. [Link] and Upholstery shop:
a) More than 200 square meters……………………………………… P1,430.00
b) 100 to 200 square meters…………………………………………… P1,320.00
c) 50 to 100 square meters……………………………………………… P1,100.00
d) 25 to 50 square meters……………………………………………… P 880.00
e) 25 square meters and below…………………………………………… P660.00

C. 42. Construction Business:

a)Class A and above…………………………………………………… P1,980.00
b)Class B…………………………………………………………………… P 880.00
c)Class C and below…………………………………………………… P 660.00

C. 43. All other business, trade, occupational and other classification ……… P660.00

D. BANKING AND FINANCE:

D.1. Banks……………………………………………………………………………P 660.00

D.2. Pawnshops………………………………………………………………………P660.00

D.3. Investment and other holding companies, security dealers & community
exchange . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .P660.00

[Link] Investor………………………………………………………………… P660.00

D.5. Financing…………………………………………………………………………P660.00

E. INSURANCE:

E.1. Insurance companies or offices for all types of insurance both life & non-life . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P660.00

E.2. Offices or establishment and offering educational plans………………… P660.00

E.3. Offices or establishment offering memorial plans………………………… P660.00

E.4. Office or establishment offering other pension plans……………………… P660.00

Section 5D.03. Rules and Regulations.

1. The occupants and/or lessee of building leased for business purposes shall
be liable for the rates provided for in the above section.

2. Every certificate of payment of Garbage Collection Service shall be

renewed on or before January 20 of every year and certificate not renewed within that
period shall subject to a surcharge of 25% of the prescribed fee which shall be
collected in the manner and at the same time as the prescribed fee.

3. All owners, lessee, administrator of private residential houses, apartments,

boarding houses and the like are required to secure garbage stickers, tags or trash
bags from the municipal government for the their segregated solid wastes. One sticker

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or tag per bag is required for residential houses.
a) The sticker must be used for boxes and drums containing wastes.
b) Tags are used for sando bags and sacks.
c) Each tag corresponds to the type of container that utilize for disposing of
garbage.
d) Prices of each tag or stickers shall be as follows:
d.1. P1.50-For one sando bag worth one pesos/one bag of
cement/one small box/one half Drum.
d.2. P3.00-For one [Link]/one big black plastic/one big box/one
drum.

e) Prices of each trash bag (all colors) shall be as follows:

e.1 P2.50-for one small bag.
e.2 P3.50-for one medium –sized bag.
e.3 P4.50-for one big bag.

4. Special Trips shall be charged separately by a minimum of P400.00 per trip

to a maximum of P800.00 per trip/truck.

Section 5D.04. Dumping Fee. Any private entity who will dump or dispose garbage in
the dumping site/sanitary landfill of this municipality shall be charged as follows:
For Biodegradable………………………………………………….P 15.00/cu.m. or
barrel.
For Non-Biodegradable…………………………………………. P 30.0/cu.m. or
barrel.

Section 5D.05. Applicability Clause. Other existing policies, rules and regulations
pertaining to Solid Waste and Garbage Collection shall be governed by Municipal
Ordinance No. C-003 or the Ecological Solid Waste Management Code of Talibon,
Bohol and other existing pertinent ordinances.

Article E. Municipal Health Services Fees

(Birthing Center)
Section 5E.01. Imposition of Municipal Health Services Fees. The following
schedule of fees is hereby imposed for services of facilities rendered by the
Municipal Birthing Center:

Amount of Fee
1. Medical Fees

Medical and Health Certification

For employment: - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Php 150.00
For students - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
For foreign purposes- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -200.00
For naturalization/adoption/insurance/legitimacy/annulment- - - -200.00
Medico Legal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -350.00
For other local purposes:
For health certificate of food handlers, barbers and lady barbers/helpers 100.00
Delayed Health Certification- - - - - - - - - - - - - - - - - - - - - - - - - -200.00

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 Radiologic Procedures:
ECG - -- - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - 250.00
Chest X-ray Standard- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 180.00
Chest X-ray Small - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 135.00
Laboratory Procedures:
Hematology:
Complete Blood Count- - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Hematocrit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -75.00
Hemoglobin- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -75.00
Platelet Count - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
Peripheral Smear- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130.00
Bleeding Time - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -60.00
Clotting Time - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -60.00
ESR - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -60.00
Prothrombin Time - - - - - - - - - -- - - - - - - - - - - - - - - - - - - -100.00
Retic Count - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -60.00
Differential Count- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60.00
RBC Count - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60.00
WBC Count- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60.00
Red Cells Indices- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
Depo Provera Injection Per Vial- - - - - - - - - - - - - - - - - - - - - - - - - -150.00
Condom per 3 pieces - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10.00
Doppler Ultra Sound per session- - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
Pregnancy Test- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Delivery Package:
Primy- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,000.00
Multi - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,500.00
New Born Screening (Non-PhilHealth member)- - - - - - - - - - -1,500.00
Post Partum Care (per visit)- - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
Lost HBRM- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00
Child Health Services:
Primary Immunization Package- - - - - - - - - - - - - - - - - - - - - - - 50.00
(BCG, DPT, OPV, Measles)- - - - - - - - - - - - - - - - - - - - - - - - - -50.00
Cord Dressing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10.00
Lost ECCD Card- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -10.00
Medicines:
Pediatric Syrup/Suspension - - - - - - - - - - - - - - - - - - - - - - - - - -20.00/bottle
Adult Tablet- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/tablet
Adult capsules- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/cap
Stool Exam- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60.00
Urinalysis- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- -100.00

Burial Fees:
1. Burial Permit Fee 100.00
2. Fee for exhumation of cadaver 200.00
3. Fee for disinterment/ removal of cadaver 150.00
4. Fee for entrance of cadaver from other places 150.00
5. Fee for transfer of cadaver to other places 150.00

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 6. Fee for cremation 100.00
7. Cemetery Fee 50.00

Section 5E.02. Time and Manner of Payment. The fees herein shall be paid
upon application or after the extension of service. In no case shall deposit be required in
emergency cases requiring immediate attention.

Section 5E.03. Exemptions. Residents who are certified by the assigned

Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted
from the payment of any or all fees in this schedule.

An indigent is one who belongs to a family whose family income does not exceed
P50,000.00 per year of the poverty line established by NEDA, whichever is higher.

Article F. Cemetery Charges

Section 5F.01. Imposition of Fees. There shall be collected the following

rental fees for a period of five (5) years for the rental of Municipal Cemetery lots:

Fee for Lease Period

(a) Rental fee for each burial lot P 300.00

(b) For every additional layer thereof P 200.00
(c) For niches P1,000.00

Section 5F.02. Time of Payment. The fee shall be paid to the Municipal
Treasurer upon application for a burial permit prior to the construction thereon of any
structure whether permanent or temporary, or to the interment of the deceased.
Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease
period.

The fee shall not be collected in a pauper's burial, upon recommendation of the
Municipal Mayor.

Section 5F.03. Administrative Provisions.

(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this
municipality located at San Jose, Talibon, Bohol.

(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or
three (3) square meters.

(c) Except in cases allowed under existing laws and regulations, no person may be
buried or interred, permanently or temporarily, other than in properly designated
cemeteries or burial grounds.

(d) In addition to the burial permit, a certificate of death issued by the attending
physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal
Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be

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required.

(e) Any construction of whatever kind or nature in the public cemetery whether for
temporary or perpetual use, shall only be allowed after the approval of a permit issued by
the Municipal Mayor, upon recommendation of the Municipal Health Officer.

(f) In case a lessee intends to renew the lease after its termination, he must inform
the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and
shall pay the corresponding fees therefor.

(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the
Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration
date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his
lease, two (2) weeks prior to the expiration date of the lease.

(h) The Municipal Treasurer shall keep a register in account of the cemetery, together
with such additional information as may be required by the Sangguniang Bayan.

Article G. Rental Fee on Mineral Lands

Section 5G.01. Definitions. When used in this Article.

(a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any
intermediate state including coal. Soil which supports organic life, sand and gravel,
guano, petroleum, geothermal energy and natural gas are included in this term but are
governed by special laws.

(b) Mineral Lands are those lands in which minerals exist in sufficient quantity and
grade to justify the necessary expenditures in extracting and utilizing such minerals.

Section 5G.02. Collection of Fee. There shall be collected an annual rental fee
from the lessee of mineral lands in this city for the exploration, development and
exploitation and disposition of minerals form said lands covered by lease in accordance
with the following rates:
(a) On coal-bearing public lands

Five pesos (P 5.00) per hectare or fraction thereof for each and every year for the
first ten (10) years; and

Ten pesos (P 10.00) per hectare or fraction thereof for each and every year
thereafter during the lease period.

(b) On public lands bearing quarry resources

Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during
the lease period

(c) On all other mineral lands containing metallic or non-metallic minerals under
Existing mining laws and decrees.

Ten pesos (P10.00 per hectare, or a fraction thereof for each and every year

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 during the lease period.

Section 5G.03. Time of Payment. The rental fee shall be paid in advance to the
Municipal Treasurer or his duly authorized representative on the date of the granting of
the lease and on the same date every year thereafter during the life of the lease.

Article H. Occupation Fee for Mining Claims

Section 5H.01. Definition. When used in this Article Occupation Fee is a fee
payable by any locator or occupant of any mining claim.

Section 5H.02. Collection of Fee. There shall be collected an annual occupation

fee on locator, holder or occupant of mining claim in the amount of Five Hundred Pesos
(P500.00) per hectare or fractional part thereof, until the lease covering the mining claim
shall have been granted.

Section 5H.03. Time of Payment. The fee shall be payable to the Municipal
Treasurer on the date of registration of the mining claim and on the same date every year
thereafter, until the lease covering the mining claim shall have been granted.

Section 5H.04. Administrative Provisions. The Municipal Treasurer shall keep

a list of all registered mining claims indicating therein the name of locators, area in
hectares and date of registration:

Article I. Slaughter and Entrance/Corral Fees

Section 5I.01. Imposition of Fees. There shall be imposed the following:

(a) Permit Fee to Slaughter. Before any animal is slaughtered for public
consumption, a permit fee therefor shall be secured from the Municipal Veterinarian or
his duly authorized representative who will determine whether the animal is fit for human
consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as
follows:
Per Head

Large cattle P60.00

Hogs P30.00
Goat/Sheep P20.00
All others P20.00

(b) Slaughter Fee. The fee shall be paid to cover the cost of service in the slaughter
of animals at the municipal slaughterhouse at .50/kilo for hogs and .20/kilo in live weight
for large cattle and pigs.

For Goat/Sheep and all others P20.00/head

(c) Entrance and Corral Fee, per head, per day or fraction thereof - P15.00

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(d) Transport Fee by LGU Meat Van
Hogs meat (pork) below 100 kilos P 25.00
Hogs meat (pork) above 100 kilos 40.00
Large Cattle meat (beef) below 100 kilos 35.00
Large cattle meat (beef) above 100 kilos 50.00
Goat/sheep meat 20.00
Others 20.00
(e) Ante-Mortem 15.00/head
(f) Post Mortem 25.00/head
(g) local fund 15.00

Section 5I.02. Prohibitions.

 Permit to slaughter shall not be granted nor the corresponding fee collected on
animals condemned by the Municipal Veterinarian.
 Slaughter of animals outside the Municipal Abattoir is strictly prohibited except
those intended for home consumption. Animals slaughtered for home
consumption shall not be sold.
 The selling of meat directly to the consumers in house to house basis shall be
strictly prohibited.
 Only the LGU meat van shall be allowed to transport meat for sale from the
municipal abattoir to the public market.

Section 5I.03. Time of Payment.

(a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for
a permit to slaughter with the Municipal Veterinarian.

(b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized
representative before the slaughtered animal is removed from the public slaughterhouse,
or before the slaughtering of the animal if it takes place elsewhere outside the public
slaughterhouse.

(e) Entrance and Corral Fee. The fee shall be paid to the Municipal Treasurer before
the animal is kept in the city corral or any place designated as such. If the animal
is kept in the coral beyond the period for, the fees due on the unpaid period shall
first be paid before the same animal is released from the corral.

Section 5I.04. Time of Payment.

(a) The slaughter of any kind of animal intended for sale shall be done only in the
municipal slaughterhouse designated as such by the Sangguniang Bayan. 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.

(b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer
shall require for branded cattle, the production of the certificate of ownership and
certificate of transfer showing title in the name of the person applying for the permit if he
is not the original owner. If the applicant is not the original owner, and there is no
certificate of transfer made in his favor, one such certificate shall be issued and the

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corresponding fee to be collected therefor.

For unbranded cattle that have not yet reached the age of branding, the Municipal
Treasurer shall require such evidence as will be satisfactory to him regarding the
ownership of the animal for which permit to slaughter has been requested.

For unbranded cattle of the required age, the necessary certificate of ownership
and/or transfer shall be issued, and the corresponding fees collected therefor before the
slaughter permit is granted.

(c) Before any animal is slaughtered for public consumption, a permit therefor shall
be secured from the Municipal Veterinarian or his duly authorized representative, through
the Municipal Treasurer. The permit shall bear the date and month of issue and the
stamp of the Municipal Veterinarian, as well as the page of the book in which said permit
number is entered and wherein the name of the permittee, the kind and sex of the animal
to be slaughtered appears.

(d) The permit to slaughter as herein required shall be kept by the owner to be
posted in a conspicuous place in his/her stall at all times.

Article J. Toll Fees or Charges

Section 5J.01. Imposition of Fee or Charges. There shall be collected a

toll fee or charge for the use of the following utility owned and operated by this
municipality.

Type of Infrastructure Amount

(pier, ferry, bridge, etc...)
1. Municipal Wharf at Bagacay, Talibon, Bohol - P1,000.00/vessel/landing
2. Other municipal owned and operated pier, wharf and fishport including No. 1,
the following berthing or toll fees shall be collected.

Amount of Fees
1. On non-motorized boats or watercrafts - - - - - - - - - - - - - - - - - - Exempt
2. On motorized boats or motorboats:
2.1 Less than three (3) tons gross per/day or fraction thereof - P5.00/boat
2.2 Three (3) tons or more per day or fraction thereof- - - - - - P10.00/boat

Section 5J.02. Exemptions. No such tolls or fees or charges shall be

collected from officers and enlisted men of the Armed Forces of the Philippines and
members of the Philippine National Police on mission, ambulances, post office personnel
delivering mail, physically handicapped, and disabled citizens who are sixty-five (65)
years or older.

Section 5J.03. Time of Payment. Fees and charges for the use of the
above mentioned facilities shall be made every time such facilities are utilized.

Section 5J.04. Administrative Provision. When public safety and welfare so

requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter

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said facility shall be free and open for public use.

Article K. Charges for the Use of Pres. Carlos P. Garcia Multi-Purpose Center and
Municipal Tennis Court.
Section 5K.01. Imposition of Fees. There shall be collected the following fees for the use of
the Pres. Carlos P. Garcia Multi-Purpose Center, Municipal Tennis Court, and its facilities and the
two comfort rooms of the Talibon Commercial Center at the rates prescribed hereunder:

A.) Rentals:
Activities:
1) Non commercial games/dance rehearsals and similar
activities, per hour or fraction thereof - P 100.00
2) During daytime that is from 7:00 AM to 5:00 PM - 1,500.00
3) During nighttime that is from 5:00 PM to 2:00 AM - 1,500.00
4) Commercial basketball, Benefit Basketball and other
Games and Programs - 300.00/hour
5) Rehearsals - 100.00/hour
6) School Programs 100/hour

B.) Service Charges:

1.) Built-in sound system 150.00/hour
2.) Monobloc chairs, per chair
Non-Commercial activity 3.00
Commercial activity 4.00
3.) Tables, per table 50.00
4.) Built-in sound system and kaleidoscopic lights/spot light
for disco, balls, dramas, and similar activities, per
occasion 5,000.00
5.) For the use of electric string instruments, drums, yamaha
organs & cymbals:
a.) For one (1) electric guitar, per day or fraction
thereof 200.00
b.) For one (1) bass drum or snare drum, per
day or fraction thereof 200.00

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 c.) For one (1) Yamaha Organ, per day of
fraction thereof 500.00
d.) For one (1) set of cymbals 200.00
e.) For complete set of combo/band instruments,
including amplifiers, sound box and microphones,
per day or fraction thereof 10,000.00

6.) For the use of the Municipal Tennis Court during

night time. automated light/coin operated

Section 5K.02. For the use of the two (2) comfort rooms located at the ground floor of the Talibon
Commercial Center II– P2.00/use/person.

Section 5K.03. Exemption. Municipal offices belonging to and under the immediate and direct
oversight functions of the municipal government are exempted from the payments of the
impositions herein prescribed; provided, that, the proceeds, if from a paid activity, shall accrue to
the Municipal government.

Activities of the municipal officers above-prescribed which are held in connection with the
functions of their office shall be granted free use of the Center and its facilities.

Section 5K.04 Time and Manner of Payment. The fees and charges herein prescribed
shall be paid to the office of the Municipal Treasurer in accordance with the following schedule:

a.) For rentals and service charges, the sponsor/applicant user shall pay a cash deposit
equivalent to fifty percent (50%) of the total fees due, in addition to payments for
Mayor’s Permit fee, and the remaining balance shall be paid to the office of the
municipal treasurer on the day immediately following the cessation of the specific
activity held at the Center. Each payment shall be issued the corresponding official
receipt by the collecting clerk.
b.) Payment for electric current/power consumed shall be paid to the office of the
Municipal Treasurer, based upon the total kilowatt hours actually consumed, on the
day immediately following functionary tasked to record the total number of kilowatt
hours actually consumed shall render a report of such record to the office of the

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 municipal treasurer for assessment as to the total amount of the charge to be paid.

Section 5K.05. Administrative Provisions:

a.) In the event of the holding of paid sports and/or amusement activities at the Center and
at the Municipal Tennis Court, the sponsor thereof shall be obliged to pay the
corresponding amusement tax at the rates prescribed under existing revenue
ordinances. For this purpose, the sponsor shall provide the corresponding admission
tickets which shall first be submitted for inspection ana registration to the office of the
Municipal Treasurer before they are distributed at outlets and at the gates.
b.) Charges for the use of electric current at the Center shall be paid by the sponsor or
user, and the basis for the computation of the total amount payable shall be the current
rate of power per kilowatt hour imposed by the Bohol II Electric Cooperative, Inc.
plus fourteen percent (14%) thereof for overhead cost for services.
c.) That fifty (50%) percent of the proceeds of combo/band instruments will be allotted to
the combo/band players.

Section 5K.06. Time and Manner of Payment. The fees herein shall be paid upon application or
after the extension of service. In no case shall deposit be required in emergency cases requiring
immediate attention.

Section 5K.07. Exemptions. Residents who are certified by the assigned Municipal Officer as
indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or
all fees in this schedule.

An indigent is one who belongs to a family whose family income does not exceed
P50,000.00 per year of the poverty line established by NEDA, whichever is higher.

Article L. Registration Fees On Pedicabs, Bicycles

Section 5L.01. Imposition of Fees. There shall be collected an annual registration fees from the
owners o the following means of transport operated within the Municipality of Talibon.
(a) For each Pedicab
Registration (for hire and commercial use) 200.00

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 Metal Plate/Sticker (per plate number) 50.00
(b) For each Bicycle
Private 25.00
For hire 50.00

Section 5L.02. Time and Manner of Payment. The fees imposed herein shall be due on the
first day of January, and payable to the Municipal Treasurer within the first twenty (20) days of
January of every year.

For tricycle, and bicycle which are newly acquired after the first twenty (20) days of
January, the corresponding fees shall be paid within the first twenty (20) days following its
acquisition.

Section 5L.03. Surcharge for late Payment. Failure to pay the tax prescribed in this Article
within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) of the
original amount of tax due, such surcharge to be paid at the same time and in the same manner as
the tax due.

Section 5L.04. Administrative Provisions.

1.) A metal plate/sticker with a corresponding registry number shall be provided by the
Municipal Treasurer for every tricycle, and bicycle, at cost to the owner’s thereof.
2.) The Municipal Treasurer shall keep a register tricycles, and bicycles which shall
include among others the following information:
(a) The name and address of the owner,
(b) Make and brand of the tricycle and bicycle
(c) Number of metal plate/sticker

Section 5L.05. Penalty. Any violation of the provisions of this Article shall be punished by a
fine of not less than One Thousand Pesos (P 1,000.00) but not more than Two Thousand Five
Hundred (P 2,500.00) Pesos, or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the Court.

CHAPTER VI - COMMUNITY TAX

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 Section 6.01. Imposition of Tax. There shall be imposed a community tax on
persons, natural or juridical, residing in the municipality.

Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the

Philippines who is a resident of this municipality, eighteen (18) years of age or over
who has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year, or who is engaged in business or
corporation, or who owns real property with an aggregate assessed value of One
Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax
return shall pay an annual community tax of Five (P5.00) Pesos 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 6.03. Juridical Persons Liable to Community Tax. Every corporation no

matter how created or organized, whether domestic or resident-foreign, engaged in or
doing business in the Philippines whose principal office is located in this Municipality
shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an
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 (P5,000.00) Pesos worth of real property in
the Philippines owned by it during the preceding year based on the valuation
used in the payment of real property tax under existing laws, found in the
assessment rolls of this municipality where the real property is situated - Two
(P2.00) Pesos; and

(a) (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings
derived by it from its business in the Philippines during the preceding year - Two
(P2.00) Pesos.

The dividends received by a corporation from another corporation shall, for the
purpose of the additional tax, be considered as part of the gross receipts or earnings of
said corporation.

Section 6.04. Exemptions.

The following are exempted from the Community Tax:

(a) Diplomatic and consular representatives; and

(b) Transient visitors when their stay in the Philippines does not exceed three (3)
months.

Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of
the Municipal Treasurer or to the deputized Barangay Treasurer.

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Section 6.06. Time of Payment; Penalties for Delinquency.

(a) The Community Tax shall accrue on the first (1 st) day of January each year which
shall paid not later than the last date of February of each year.

(b) 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 the exemption ends. However, if a
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 Community Tax
without becoming delinquent.

(c) Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or after the first (1 st ) day of July of any year, or who cease to belong to an
exempt class on or after the same dare, shall not be subject to the Community Tax for
that year.

(d) Corporations established and organized on or before the last day of June shall be
liable for the Community Tax for that year. But corporations established and organized
on or before the last day of March shall have twenty (20) days within which to pay
Community Tax without becoming delinquent. Corporations established and organized
on or after the first day of July shall not be subject to the Community Tax for that year.

(e) If the tax is not paid within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four (24%) percent per annum from the due date
until it is paid.

Section 6.07. 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 6.08. Presentation of Community Tax Certificate on Certain Occasions.

(a) When an individual subject to the Community Tax acknowledges any document
before a notary public, takes the oath of office upon election or appointment to any
position in the government service; receives any license, certificate, or permit from any
public authority; pays any tax or fee, receives any money from public funds, transacts
any official business; or receives any salary or wage from any person or corporation, it
shall be the duty of any person, officer or corporation with whom such transaction is
made or business done or from whom any salary or wage is received to require such
individual to exhibit the Community Tax Certificate.

The presentation of Community tax Certificate shall not be required 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 transacts other official business it shall be
the duty of the public official with whom such transaction or business is made or done,

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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
(15) of April each year, in which case, the certificate issued for the preceding year shall
suffice.

Section 6.09. Collection and Allocation of Proceeds of the Community Tax.

(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing
laws and regulations, to collect the Community Tax payable by individual taxpayers
in their respective jurisdictions; provided, however, that said Barangay Treasurer
shall be bonded in accordance with existing laws.

(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and di-
rectly collected by the Municipal Treasurer shall accrue entirely to the general fund of
this Municipality .

In cases, where the community tax were secured or requisitioned from the
Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial
Treasurer.

The proceeds of the Community Tax collected through the Barangay Treasurers
shall be apportioned as follows:

(1) Fifty (50%) percent shall accrue to the general fund of the Municipality;
and

(2) Fifty (50) percent shall accrue to the Barangay where the tax is
collected.

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes

and Other Impositions

Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax
period for all local taxes, fees, and charges imposed under this Ordinance shall be the
calendar year.

Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all
taxes and charges imposed herein shall accrue on the first (1st) day of January of each
year. However, new taxes, fees or charges, or changes in the rate of existing taxes,
fees, or charges, shall accrue on the first (1st) day of the quarter next following the
effectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes,
fees, and charges imposed in this Ordinance shall be paid within the first twenty (20)
days of January or each subsequent quarter as the case may be.

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Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described 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 tax due.

Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed

herein, where the amount of any other revenue due to the municipality except voluntary
contributions or donations, is not paid on the date fixed in the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which has given rise
to its collection, there shall be collected as part of that amount an interest at the rate not
to exceed two percent (2%) per month from the date it is due until it is paid, but in no
case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six
(36) months.

Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest above-
mentioned shall be collected on the unpaid amount from the date it becomes originally
due until fully paid.

Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and
charges due to this municipality shall be collected by the Municipal Treasurer or his duly
authorized representatives.

Unless otherwise specifically provided in this Ordinance or under existing laws

and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of
the Municipal Mayor, to promulgate rules and regulations for the proper and efficient
administration and collection of taxes, fees and charges herein levied and imposed.

Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal

Treasurer or his authorized representative to issue the required official receipt to the
person paying the tax, fee or charge wherein the date, amount, name of the person
paying and the account for which it is paid, are shown.

The Ordinance Number and the specific section thereof upon which collections
are based shall invariably be indicated on the face of all official receipts acknowledging
payment of taxes, fees, or charges.

Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the
Municipal Treasurer to keep a record, alphabetically arranged and open to public
inspection during office hours, of the names of all persons paying municipal taxes, fees
and charges. He shall, as far as practicable, establish and keep current the appropriate
tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections. Unless otherwise provided in this

Ordinance and other existing laws and ordinances, all monies collected by virtue of this
Ordinance shall be accounted for in accordance with the provisions of existing laws, rules
and regulations and credited to the General Fund of the Municipality.

Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer

shall, by himself or through any of his deputies duly authorized in writing, examine the
books of accounts and other pertinent records of the business establishments doing

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business within the municipality, and subject to municipal taxes, to ascertain, assess and
collect the true and correct amount of the tax due from the taxpayer concerned. Such
examination shall be made during regular business hours once every year for every tax
period, which shall be the year immediately preceding the examination. Any examination
conducted pursuant to the provisions of this Section shall be certified to by the examining
official and such certificate shall be made of record in the books of accounts of the
taxpayer concerned.

In case the examination herein authorized is to be made by a duly authorized

deputy of the Municipal Treasurer, there shall be written authority issued to the former
which shall specifically state the name, address and business of the taxpayer whose
books of 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 Municipal Treasurer, his deputy or duly
authorized representative.

The forms and the guidelines to be observed for the proper and effective
implementation of this Section shall be those prescribed by the Department of Finance.

Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures.
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other
pecuniary liabilities imposed by the court for violation of any municipal ordinance shall
accrue to the General Fund of the municipality.

Article B. Civil Remedies for Collection of Revenues

Section 7B.01. Local Government's Lien. Local taxes, fees, charges and other
revenues herein provide constitute a lien, superior to all liens, charges or encumbrances
in favor of any person, enforceable by appropriate administrative or judicial action, not
only upon any property or rights therein which may be subject to lien but upon also
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 local taxes, fees, and charges including related
surcharges and interest.

Section 7B.02. Civil Remedies. The civil remedies for the collection of local
taxes, fees, or charges, and related surcharges and interest resulting from delinquency
shall be:

(a) By administrative action 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 and rights to personal property, and to levy upon
real property and interest in or rights to real property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or simultaneously at

the discretion of the Municipal Treasurer.

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Section 7B.03. Distraint of Personal Property. The remedy by distraint shall
proceed as follows:

(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the
same at the time required, the Municipal Treasurer or his deputy may, upon written
notice, seize or confiscate any personal property belonging to the 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 case, the Municipal Treasurer or his deputy shall issue a duly
authenticated certificate based upon the records of this office showing the fact of
delinquency and the amount of the 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 existing laws.
Distrained personal property shall be sold at public auction in the manner herein provided
for.

(b) Accounting of Distrained Goods. The officer executing the distraint shall make or
cause to be made an account of the goods, chattels or effects distrained, a copy of which
signed by himself shall be left either with the owner or person from whose possession the
goods, chattels, or effects are taken, or at the dwelling or place of business of that person
and with someone of suitable age and discretion, to which list shall be added a statement
of the sum demanded and a note of the time and place of sale.

(c) Publication. The officer shall forthwith cause a notification to be exhibited in not
less than three (3) conspicuous places in the territory of the local government units where
the distraint is made; 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 Municipal Mayor.

(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior
to the consummation of the sale, all proper charges are paid to the officer conducting the
same, the goods or effects distrained shall be restored to the owner.

(e) 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 same, the Municipal Treasurer,
shall make a report of the proceedings in writing to the Municipal Mayor.

Should the property distrained be not disposed of within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to the local
government unit concerned 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 canceled.

Said Committee on Appraisal shall be composed of the Municipal Treasurer as

Chairman, with a representative of the Commission on Audit and the Municipal Assessor
as Members.

(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the

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tax including the surcharges, interest, and other penalties incident to delinquency, and
the expenses of the distraint and sale. The balance over and above what is required to
pay the entire claim shall be returned to the owner of the property sold. The expenses
chargeable upon the seizure and sale shall embrace only the actual expenses of seizure
and preservation of the property pending the sale, and no charge shall be imposed for
the services of the local officer or his representative. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like manner, be distrained until the
full amount de, including all expenses, is collected.

(g) Levy on Real Property. After the expiration of the time required to pay the
delinquency 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 Municipal 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. Said
certificate shall operate with the force of a legal execution throughout the Philippines.
Levy shall be effected by writing upon said certificate of description of the property upon
which levy is made. At the same time, written notice of the levy shall be mailed to or
served upon the Assessor and Register of Deeds of the municipality 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 municipality, to his agent or the manager
of the business in respect to which the liability arose, or if there be none, to the occupant
of the property in question.

In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is not
sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days
after execution of the distraint, proceed with the levy on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted
by the levying officer to the Sangguniang Bayan.

(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the Municipal
Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration
of the time prescribed, or if he is found guilty of abusing the exercise thereof by
competent authority, shall be automatically be dismissed from the service after due
notice and hearing.

(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal
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 municipality. The
advertisement shall contain the amount of taxes, fees or charges, and penalties due
thereon, and the time and place of sale, the name of taxpayer against whom the taxes,
fees or charges are levies, and a short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed
and shall be held either at the main entrance of the municipal hall or on the property to be
sold, or at any other place as determined by the Municipal Treasurer, conducting the sale

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and specified in the notice of sale.

Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall
make a report of the sale to the Sangguniang Bayan, and which shall form part of his
records. After consultation with the Sangguniang Bayan, and which shall form part of his
records. After consultation with the Sanggunian, the Municipal Treasurer shall make and
deliver to the purchaser a certificate of sale, showing 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 sales
shall be turned over to the owner of the property. The Municipal Treasurer may, by a
duly approved ordinance, advance an amount sufficient to defray the costs of collection
by means of the remedies provided for in this Ordinance, 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.

(i) Redemption of Property Sold. Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the
property upon payment to the Municipal 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 Municipal Treasurer or his representative.

The Municipal Treasurer or his deputy upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the entire
purchase price paid by him plus the interest of not more than two percent (2%) per month
herein provided for, the portion of the cost of sale and other legitimate expenses incurred
by him, and said property thereafter shall be free from the lien of such taxes, fees or
charges and other related surcharges, interests, and penalties.

The owner, shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the expiration of the
time allowed for its redemption.

(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as
provided herein, the Municipal 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 sufficiently recite all
the proceedings upon which the validity of the sale depends.

(l) Purchase of Property by the Municipality 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 cost, the Municipal Treasurer shall purchase the property on
behalf of the municipality to satisfy the claim and within two (2) days thereafter shall
make a report to his 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 of

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any such declaration of forfeiture to transfer the title of the forfeited property to this
municipality 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 Municipal Treasurer the full
amount of the taxes, fees, charges and related surcharges, interests or penalties, and the
costs of sale. If the property is not redeemed as provided herein, the ownership thereof
shall be fully vested on the municipality.

(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang
Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20)
days, sell and dispose of the real property acquired the preceding paragraph at public
auction. The proceeds of the sale shall accrue to the general fund of this municipality.

(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through

Judicial Action. The municipality may enforce the collection of delinquent taxes, fees,
charges or other revenues by civil action in any court of competent jurisdiction. The civil
action shall be filed by the Municipal Treasurer within the period prescribed in Section
194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing
Rules and Regulations (IRR).

(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if
necessary until the full amount due, including all expenses is collected.

(p) Personal Property Exempt from Distraint of Levy. The following property shall be
exempt from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local tax, fee or charge, including the related
surcharge and interest:

1. Tools and the implements necessarily used by the delinquent taxpayer in

the trade or employment;

2. One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
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 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

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 8. Any material or article forming part of a house or improvement of any real
property.

Article C. Taxpayer's Remedies

Section 7C.01. Periods of Assessment and Collection.

(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date
they became due. No action for the collection of such taxes, fees, or charges, whether
administrative or judicial, shall be instituted after the expiration of such period: Provided,
that taxes, fees, or charges which have accrued before the effectivity of the Local
Government Code of 1991 may be assessed within a period of five (5) years from the
date they became due.

(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the
same may be assessed within ten (10) years from discovery of the fraud or intent to
evade payment.

(c) Local taxes, fees, or charges may be collected within five (5) years from the date
of assessment by administrative or judicial action. No such action shall be instituted after
the expiration of said period: Provided, however, that taxes, fees and charges assessed
before the effectivity of the LGC of 1991 may be assessed within a period of three (3)
years from the date of assessment.

(d) The running of the periods of prescription provided in the preceding paragraphs
shall be suspended for the time during which:

1. The treasurer is legally prevented from making the assessment of

collection;

2. The taxpayer 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 7C.02. Protest of Assessment. When the Municipal Treasurer or his

duly authorized representative finds that correct taxes, fees, or charges have not been
paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge,
the amount of deficiency, the surcharges, interests and penalties.

Within sixty (60) days from the receipt of the notice of assessment, the taxpayer
may file a written protest with the Municipal Treasurer contesting the assessment;
otherwise, the assessment shall become final and executory. The Municipal Treasurer
shall decide the protest within sixty (60) days from the time of its filing. In cases where
the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or
form 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 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be

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maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally
collected until a written claim for refund or credit has been filed with the Municipal
Treasurer. No case or proceeding shall be entertained in any court after the expiration of
two (2) years from the date of payment of such tax, fee or charge, or from the date the
taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code. Any question on the constitutionality or

legality of this Ordinance 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 effectivity of this Ordinance and the accrual and payment
of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after
the 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 the appropriate proceedings
with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 7D.01. Power to Levy Other taxes, Fees or Charges. The municipality
may exercise the power to levy taxes, fees or charges on any base or subject not
otherwise specifically enumerated herein or taxed under the provisions of the National
Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes,
fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory
to declared national policy. Provided, further, that the ordinance levying such taxes, fees
or charges shall not be enacted without any prior public hearing conducted for the
purpose.

Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its
approval, a certified copy of this Ordinance shall be published in full for three (3)
consecutive days in a newspaper of local circulation. Provided, however, that in cases
where there are no newspapers of local circulation, the same may be posted in at least
two (2) conspicuous and publicly accessible places.

Section 7D.03. Public Dissemination of this Code. Copies of this Revenue

Code shall be furnished to the Municipal Treasurer for public dissemination.

Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have
the sole authority to adjust tax rates as prescribed herein not oftener than once every five
(5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates
fixed under this Code.

Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise

provided in this Revenue 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
RA 6938, non-stock and non-profit hospitals and educational institutions, business
enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, from the date of registration, business
entity, association, or cooperatives registered under RA 6810, and printer and/or
publisher of books or other reading materials prescribed by DECS as school texts or

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references, insofar as receipts from the printing and/or publishing thereof are concerned,
are hereby withdrawn.

CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 8.01. Penalties for Violation of Tax Ordinance. Any person or

persons who violates any of the provisions of this Ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine
of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos
(P5,000.00), or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court.

If the violation is committed by any juridical entity, the President, General

Manager, or the individual entrusted with the administration thereof at the time of the
commission of the violation shall be held responsible or liable therefor.

Punishment by a fine or imprisonment as herein provided for, shall not relieve the
offender from the payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 9.01. Separability Clause. If for any reason, any section or provision of
this Ordinance shall be held to be unconstitutional or invalid by competent authority, such
judgment or action shall not affect or impair the other sections or provisions thereof.

Section 9.02. Applicability Clause. All other matters relating to the impositions in
this Ordinance shall be governed by pertinent provisions of existing laws and other
ordinances.

Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part
thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby
repealed or modified accordingly.

Section 9.04. Special Transitory Provisions.

(a) Pending enactment of a Separate Market Code, existing provisions on

markets and slaughterhouse fees of this Code are retained and deemed to be in full
force and effect. Similarly, provisions for fishery rentals and fees shall be in full force
and effect.

(b) The tax on special levy shall be collected upon enactment by Sangguniang
Bayan of an enabling ordinance.

Section 9.05. Effectivity. This Ordinance shall take effect on the 1st day of January,
2015. Enacted, December 15, 2014.

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 AFFIRMATIVES

HON. CORCILLANO C. PALANGE HON. CONCORDIO R. EVANGELISTA

SB Member SB Member

HON. DAVE A. EVANGELISTA HON. RICHARD T. LOMA

SB Member SB Member

HON. NOMIE T. VALMORIA HON. JERALD P. TANEO

SB Member SB Member

HON. SETH N. DULANG HON. VICENTE P. AUZA

SB Member SB Member

HON. BYRNAH F. PACULABA

ABC Pres./Ex-Officio Member

NEGATIVE: None
ABSENT: None

I HEREBY CERTIFY TO THE CORRECTNESS OF THE FOREGOING MUNICIPAL

TAX ORDINANCE.

HON. EPIFANIO F. QUIMSON

Municipal Vice Mayor

ATTESTED:

CAMILO N. GARCIA
Secretary to the Sanggunian

APPROVED:

HON. RESTITUTO B. AUXTERO, CPA

Municipal Mayor

Date Signed: ___________________

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