Batangas City Revenue Code of 2009

December 16, 2008

January 1, 2009

THE BATANGAS CITY REVENUE CODE OF 2009

SANGGUNIANG PANLUNGSOD

ORDINANCE NO. 19 S. 2008

AN ORDINANCE ADOPTING THE BATANGAS CITY REVENUE CODE OF 2009

WHEREAS, the Local Government Code of 1991 has empowered the City of Batangas to enact, amend or revise the revenue code; WHEREAS, the City Government of Batangas for the last seven (7) years has not amended nor revised the Batangas City Tax Code of 2002, although under Section 191 of the Local Government Code, the City is empowered to revise the rates of taxes therein contained every five (5) years; WHEREAS, due to the numerous demands for the delivery of basic services as provided in Section 17 of the Local Government Code, it has become imperative to enact a new revenue code; NOW, THEREFORE, by virtue of the powers vested by law, BE IT ORDAINED by the Sangguniang Panlungsod in session assembled, that — TITLE I

Introductory and Administrative Provisions Prov isions and Disposition of Funds CHAPTER I

Introductory Provisions P rovisions Copyright 2015

CD Technologies Asia, Inc. and Accesslaw, Inc.

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SECTION 1. Title. Title. — This Ordinance shall be known as "THE BATANGAS CITY REVENUE CODE OF 2009". SECTION 2. Scope of Ordinance Ordinance.. — This Ordinance shall apply to all kinds, types or classes of business, trade, occupation or profession on which taxes, fees, charges and other impositions are authorized to be levied, imposed and collected by the provisions of REPUBLIC ACT 7160, otherwise known as The Local Government Code of 1991 and other applicable laws. SECTION 3. definitions shall apply. (a)

Definitions. Definitions . — For For purp purpos oses es of this this Code Code,, the the follo followi wing ng

"Agricultural Product" Product" includes the yield of the soil, such as corn, rice, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish, poultry, and livestock and animal products, whether in their original form or not. The phrase, "whether in their original form or not" refers to the transformation of said products by the farmer, farmer, fisher fisherman man,, produc producer er or owner owner throug through h the applic applicati ation on of process process to preserve or otherwise to prepare said products for the market such as freezing, fermenting, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market;

(b) "Amusement" "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; (c )

" Amusement places" include include theaters, cinemas, concert halls, circuses, bowling alleys, billiard halls, cockpits and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;

(d)

"Banks and other other finan financial cial instit institutio utions" ns" shall refer to all kinds of banks and shall include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock market markets, s, stock stock broker brokers, s, and dealer dealerss in securit securities ies,, and foreig foreign n exchan exchange, ge, as defined in applicable laws, rules and regulations;

(e)

"Bee "Beerr Hous House" e" or "Bee "Beerr Gard Garden en" " mean meanss an esta establ blis ishm hment ent wher wheree beer beer is primarily served to customers and employs no hostess or guest relations officer (GRO (GRO)) who who acts acts as a part partne nerr or comp compan anio ion n to cust custom omer erss by sitt sittin ing g and and conversing, dancing, singing, eating or drinking with them;

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SECTION 1. Title. Title. — This Ordinance shall be known as "THE BATANGAS CITY REVENUE CODE OF 2009". SECTION 2. Scope of Ordinance Ordinance.. — This Ordinance shall apply to all kinds, types or classes of business, trade, occupation or profession on which taxes, fees, charges and other impositions are authorized to be levied, imposed and collected by the provisions of REPUBLIC ACT 7160, otherwise known as The Local Government Code of 1991 and other applicable laws. SECTION 3. definitions shall apply. (a)

Definitions. Definitions . — For For purp purpos oses es of this this Code Code,, the the follo followi wing ng

"Agricultural Product" Product" includes the yield of the soil, such as corn, rice, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish, poultry, and livestock and animal products, whether in their original form or not. The phrase, "whether in their original form or not" refers to the transformation of said products by the farmer, farmer, fisher fisherman man,, produc producer er or owner owner throug through h the applic applicati ation on of process process to preserve or otherwise to prepare said products for the market such as freezing, fermenting, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market;

(b) "Amusement" "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; (c )

" Amusement places" include include theaters, cinemas, concert halls, circuses, bowling alleys, billiard halls, cockpits and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;

(d)

"Banks and other other finan financial cial instit institutio utions" ns" shall refer to all kinds of banks and shall include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock market markets, s, stock stock broker brokers, s, and dealer dealerss in securit securities ies,, and foreig foreign n exchan exchange, ge, as defined in applicable laws, rules and regulations;

(e)

"Bee "Beerr Hous House" e" or "Bee "Beerr Gard Garden en" " mean meanss an esta establ blis ishm hment ent wher wheree beer beer is primarily served to customers and employs no hostess or guest relations officer (GRO (GRO)) who who acts acts as a part partne nerr or comp compan anio ion n to cust custom omer erss by sitt sittin ing g and and conversing, dancing, singing, eating or drinking with them;

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(f) "Business" means means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; (g)

"Business "Business Agent" Agent" incl includ udes es all all pers person onss who who act act as agen agents ts of othe others rs in the the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies;

(h)

"Business "Business Center" Center" is a place for business transactions, a place for transacting business as well as collecting, advertising, purchasing a product or service;

(i)

"Business "Business Process Outsourcin Outsourcing g Center" Center" is a place where non-core aspects of certai certain n busine businesses sses are perform performed ed by a contra contracted cted party party.. Such Such servic services es may incl includ udee tele telema mark rket etin ing, g, call call handl handlin ing, g, tran transc scri ript ptio ion, n, secre secreta tari rial al supp suppor ort, t, cust custom omer er supp suppor ort, t, dire direct ctor ory y assi assist stan ance, ce, info inform rmat atio ion n tech techno nolo logy gy supp suppor ort, t, bookkeeping and other similar activities; a ctivities;

(j)

"Capital Investment" is is the capital which a person employs in any undertaking, or whic which h he cont contri ribu bute tess to the the capit capital al of a part partne ners rshi hip, p, corp corpor orat atio ion n or any juridical entity or association in a particular taxing jurisdiction;

(k) "Charges" "Charges" refer refer to pecun pecunia iary ry liab liabil ilit ity y, as rent rentss or fees fees agai agains nstt pers person onss or property; (l)

"Chemical Substance" means means an organic or inorganic substance of a particular molecular identity excluding radioactive materials and includes any element or uncombined uncombined chemical, chemical, and any combinatio combination n of such substances, substances, or any mixture mixture of two or more chemical substances;

(m)

"Club House" means a place where members of an organization or fraternal society engage in indoor activities;

(n) "Contractor" "Contractor" includes person, natural or juridical, not subject to professional tax, 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. As used in this Section, the term "contractor" shall include general engineering, building and specialty contractors as defined in applicable laws; persons engaged in filling, demolition, and salvage works; persons engaged in the installation of water, gas, electric light, heat or power system; proprietors or operat operators ors of (1) docky dockyard ards; s; (2) smelti smelting ng plants plants,, engrav engraving ing,, platin plating, g, plasti plasticc Copyright 2015



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lamination shops, (3) establishments for repairing, repainting, upholstering, washing and greasing of vehicles and other heavy equipment; (4) vulcanizing, recapping and battery charging shops; (5) sawmills, furniture shops and sash factory; (6) welding, body building and repair, motor work and metal craft shops; (7) establishments for the repair of any kind of electrical or mechanical instruments or devices; (8) parking lots or buildings; (9) tailor shops, dress shops, milliners and hatter shops; (10) beauty shops, barber shops, massage clinics; (11) sauna, Turkish, and Swedish baths, slenderizing and body building salons and similar establishments; (12) photographic studios; (13) catering and food handling shops, hotels, motels, lodging houses, dormitories, boarding houses, pension inns, funeral parlors; (14) arrastre, stevedoring, warehousing and forwarding establishments, dealers and lessors of vehicles and heavy equipment; lessors and dealers of real estate; insurance agents and underwriters; master plumbers, smiths, house and sign painters; book binders, lithographers, publishers, except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appear at intervals with fixed prices for subscription and is not devoted principally to the publication of advertisement; business agents, proprietors of private detectives and watchman agencies; owners, lessors, and distributors of cinematographic films, videos, cassettes and of similar materials; owners of learning institutions, private cemeteries and memorial parks; operators of junk shops; insurance agents and owners of other businesses not enumerated anywhere in this Code: (o) "Corporation" includes partnership, no matter how created or organized, joint stock companies, joint ventures, cuentas en participacion, 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 pursuant to an operating or consortium agreement under a service contract with the government;

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"General professional partnerships" are partnerships formed by persons for the sole purpose of exercising their common profession, no part of their income of which is derived from engaging in any other trade or industry.

2.

The term "resident foreign corporation" when applied to a corporation means a foreign corporation not organized under the laws of the Philippines but engaged in trade or business within the



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Philippines. (p)

"Computer center" refers to an establishment or business engaged in the use of office computers for rentals, copying, printing, typing, and other activities;

(q)

"Countryside and Barangay Business Enterprise" refers to any business entity, association, or cooperative registered under the provision of Republic Act Number Sixty Eight Hundred Ten (RA 6810), and Republic Act No. 9178, otherwise known as Barangay Micro-Business Enterprises (BMBEs) Act of 2002;

(r)

"Day Club" means a commercial establishment operating at daytime featuring dancing with the use of recorded or live music, employs hostesses or guest relations officers (GRO's) where food and alcoholic drinks may be served;

(s) "Dealer" means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producers or manufacturers and the consumers 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; (t) "Fee" is a charge fixed by law or ordinance for the regulation and inspection of a business or activity; (u) "Franchise" is a right or privilege affected with public interest which is conferred upon private person or corporation under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety; (v)

"Gay Bar" means an establishment usually open at nighttime where the main attractions are performances for gays or homosexuals.

(w)

"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 or constructively received during the taxable quarter for the services performed or to be performed by another person excluding discounts if determinable at the time of sales, sales return, excise tax and value added tax (VAT);

(x)

"Hazardous substances" are substances which present either as: (a) short-term

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acute hazards such as acute toxicity by ingestion, inhalation or skin absorption, corrosivity or other skin or eye contact hazard or the risk of fire or explosion; or (b) long-term environmental hazards, including chronic toxicity upon repeated exposure; carcinogenicity, which in some case result from acute exposure but with a long latent period; resistance to detoxification process such as biodegradation, the potential to pollute underground or surface waters, or aesthetically objectionable properties such as offensive odors; (y)

"Hazardous wastes" are substances that exhibit any of the following characteristics: ignitability, corrosivity, reactivity, or toxicity and that are without any safe commercial, industrial, agricultural or economic usage and are shipped, transported for treatment, dumping or disposal into or in transit through any part of the territory of the Philippines. "Hazardous waste" shall also refer to by-products, side products, process residues, spent reaction media, contaminated plant or equipment or other substances from manufacturing operations and as consumer discards of manufactured products which present unreasonable risk and/or injury to health and safety and to the environment;

(z)

"Holding company" is a controlling company that has one or more subsidiaries and confines its activities primarily to their management;

(aa) "Hostess" means a woman who entertains socially or acts as a partner or companion to male patrons in a dance hall or bar; (bb)

"Information Technology" is the collective term for various technologies involved in the processing and transmitting of information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies; The term Information Technology (IT) offering services both in the domestic and international market shall include IT project management, applications systems development, applications service providers, web development management, database design and development, computer networking and data communications, software development and application (includes programming and adaptation of system software, middleware, application software, for business, media, e-commerce, education, entertainment and all other programs interdependent of this technology) and Information Communications Technology (ICT) facilities operations/management.

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Information Communications Technology (ICT) refers to support activities such as research and development of high-value added ICT products and services, education and manpower development in ICT, incubation of IT service providers, provision of internet services and community access. These support activities also include content development for multi-media or internet processes, knowledge-based and computer-enabled support services like engineering and architectural design services and consultancies, business process outsourcing like e-commerce, and all other future programs and activities interdependent of this technology. (cc)

"Investment Company and Investment House" — Investment companies are entities primarily engaged in investing, reinventing or trading in securities. An investment house is an enterprise engaged in guaranteed underwriting of securities of another person or enterprise, including securities of government and its instrumentalities;

(dd)

"Karaoke Bar" means an establishment wherein food, liquor and beverages are served and customers participate using karaoke machines or similar equipment;

(ee)

"Lodging House" means a building where persons are supplied with and charged for sleeping accommodations only;

(ff) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it would not have been put in its original condition, or who by any such process alters the quality of any such raw materials or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any of the use of industry or who by such process combines any such raw materials or manufactured or partially manufactured product with other materials or products of the same or different kinds and in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such raw materials or manufactured or partially manufactured products in their original condition could not have been put and who in addition alters such raw materials or manufactured or partially manufactured product or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption.

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(gg)

"Marginal Farmer or Fisherman" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale or barter or exchange of products produced by himself or his immediate family;

(hh)

"Massage clinic" means an establishment where one enters to have a massage for therapeutic and other hygienic purposes;

(ii)

"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, amphibious trucks and crane, if not used on public roads, vehicles which run only on rails and trackers, tractors, trailers and traction engines of all kinds used exclusively for agricultural proposes;

(jj)

"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 forests, timberlands, forest reserves and fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where the two 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 the opposite shores of the respective municipalities.

(kk)

"Night Club" means an establishment open during the night, usually serving liquors and foods, providing shows, live entertainment, music and space for dancing, employing hostesses, guest relations officers (GRO's), ago-go dancers, singers or female entertainers;

(ll) "Occupation" means one's regular business or employment or an activity which principally takes up one's times, thought and energies. It includes any calling, business, trade, profession or vocation; (mm) "Operator" includes the owner, manager, administrator or any person in charge or responsible for the operation of a business establishment or undertaking; (nn)

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"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 CD Technologies Asia, Inc. and Accesslaw, Inc.


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commodity shall be determined from the definition of wholesale or retail dealer as provided in this Section; (oo) "Person" means any natural or juridical being susceptible of rights and obligations or being subject of legal relations; (pp) "Pollution" means any alteration of the physical, chemical, biological properties of any water, air and/or land resources, or any discharge thereto of any liquid, gaseous or solid waste, or any production of unnecessary noise, or any emission of objectionable odor, as will or is likely to create or render such water, air, and/or land resources harmful, detrimental or injurious to public health, safety or welfare, or which will adversely affect their utilization for domestic, industrial, agricultural, recreational or other legitimate purposes; (qq) "Profession" means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc.; (rr)

"Pub House" means an establishment licensed for the sale and consumption of beer and

other alcoholic beverages on the premises. Food and refreshments may also be served; (ss) "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 provisions creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of any such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their business or occupation; (tt) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold which includes sale from eateries and restaurants and other establishments of similar nature; (uu) "Tiangge" refers to a store or outlet that does not have a fixed location and normally is set up in places like shopping malls, hospitals, office buildings, Copyright 2015



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hotels, villages or subdivisions, churches, parks, sidewalks, streets, and other public places, for the purpose of selling a variety of goods/services for a short duration of time or on special events; (vv) "Vessel" includes every type of boat, craft or other artificial contrivance used or capable of being used as a means of transportation on water; (ww) "Video Game Machine Shop or Center" refers to an establishment intended for amusement or playing games with the use of computers, video game machines, and other devices through the purchase of tickets, tokens, cards and others; (xx)

"Videoke Bar, Folk House, Karaoke Bar, Music Lounge" mean establishments wherein food, liquor and beverages are served and customers participate using videoke/karaoke machines, video cassettes and/or video machines;

(yy) "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 a vessel; and (zz) "Wholesale" means a sale where the purchaser buys or imports the commodities for re-sale to persons other than the end-user regardless of the quantity of the transaction. The definitions of terms in the National Building Code, Fire Code, the Sanitation Code and other related laws of the Philippines are hereby adopted in this Code. CHAPTER II

Administrative Provisions SECTION 4. Duty of the City Treasurer to Collect . — It shall be the duty of the City Treasurer to collect either by himself or through his deputies, all taxes, charges, fees, and all other levies in this Ordinance. SECTION 5. License/Permit Necessary. — (a) Every type or class of business and every separate or distinct place of business must be provided with a corresponding license/permit issued by the Office of the City Mayor. One type of business, profession, occupation, trade or calling does not become tax exempt merely by being conducted or operated in the residence or abode of the proprietor or manager or in the same place with some other business, profession, occupation for which Copyright 2015



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license/permit issued by the Off ice of the City Mayor had already been paid. (b) It shall be unlawful for any person to open or begin any business, trade, or occupation or practice any profession or calling for which taxes, fees, charges, or rentals are authorized to be levied or collected under this Ordinance or to continue the operation of the same for the ensuing year without first paying the taxes, fees, and other charges imposed hereunder. (c) Any tax, fee or charge paid in any locality outside Batangas City for any business, occupation, trade, profession or calling which is required to be paid in Batangas City under the provisions of this Ordinance shall be invalid within the jurisdiction of the City and the same shall not be used as a license/permit to operate any business in Batangas City. SECTION 6. City Mayor's Permit . — The City Mayor shall not issue any permit to operate any new business or continue the operation of existing ones for the ensuing calendar year unless the owner, operator, proprietor and/or manager thereof first submits the following: (a)

A copy of the permit issued by the Office of the City Mayor for the previous year in case of existing ones.

(b)

A sworn statement on a form prescribed by the City Treasurer declaring the following information: (1) Name of manager/operator; (2) Total capital investment on the business; (3) Total gross receipts during the preceding year and such other pertinent data which may from time to time be required.

(c)

Clearance from the barangay where the business or activity is located or conducted subject to the provisions of Section 152-C of RA 7160 otherwise known as the Local Government Code of 1991, except for activities undertaken or implemented by the City Government.

(d)

Clearance from the City Treasurer that the unpaid taxes and fees have been settled.

SECTION 7. Fixing Taxes and Manner of Payment . — Except as otherwise provided in this Code, all city taxes are hereby fixed by year; provided however, that at the option of the taxpayer, the same may be paid in quarterly Copyright 2015



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installment in the manner and at the time prescribed in section 9 hereof. SECTION 8. Accrual of Taxes. — Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees, or charges or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or rates. SECTION 9. Time of Payment . — Unless otherwise provided in this Code, all local taxes, fees, or charges, shall be paid within the month of January or on the first month of the subsequent quarter, as the case may be. The Sanggunian concerned may, for justif iable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 10. Surcharges and Penalties on Unpaid Taxes, Fees, and Charges. — Unless otherwise provided in this Ordinance, a surcharge of twenty-five (25%) percent of the amount of taxes, fees, or charges not paid on time and an interest of two (2%) percent per month of the unpaid taxes, fees, or charges including surcharges shall be imposed thereon until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 11. Interest on Other Unpaid Revenues. — Where the amount of other revenue due except voluntary contribution or donation is not paid on the date fixed in this Ordinance or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of the amount an interest thereon at the rate of two percent per month from the date it is due but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. SECTION 12. Collection of Revenues by the City Treasurer . — All taxes, fees, and charges shall be collected by the City Treasurer or his duly authorized representatives. The City Treasurer may deputize the Barangay Treasurers to collect taxes or charges wherein the barangays have a share of such taxes or fees. In case a bond is required for the purpose, the City Government shall pay the premiums thereof. SECTION 13. Copyright 2015

Examination of Books of Accounts and Pertinent Records of



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Businessmen by the City Treasurer . — (a) The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees, and charges in order to ascertain, assess and collect the correct amount of the tax, fee or charges. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. (b) For this purpose, the City Treasurer or his duly authorized representative may look into cash registers and other documents necessary for the examination. (c) In case the examination is made by a deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address and the business of the taxpayer whose books, accounts and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting the same. (d) For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. SECTION 14. Non-Issuance or Revocation of Permit and Penalty for Destroying Order of Closure. — (a) The City Mayor shall have the power to refuse issuance of, or revoke a permit on the following grounds: (1) violation of laws, City Ordinances, or their implementing rules and regulations; (2) delinquency or non-payment of any or all kinds of taxes, fees and charges; and (3) other justifiable causes. (b) Any business establishment which operates without a license/Mayor's permit shall be subject to closure, without prejudice to the right of the City Treasurer to collect back taxes, fees, interests, penalties and other charges provided in this Code; (c) The revocation of the permit and/or the issuance of an order closing a business by the City Mayor automatically cancels the license of said business and under this circumstance, the taxpayer shall not be entitled to any tax refund. (d) In the event of the revocation of license/permit and closure of a business establishment, the owner or operator must secure and pay for a new permit and license to operate. Copyright 2015



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Any person or business establishment who removes, destroys/defaces the posting of the Order of Closure without the proper lifting of the Order of Closure from the City Mayor or his authorized representative shall be fined of not less than Five Thousand Pesos (Php 5,000.00) or suffer an imprisonment of not less than 6 months, but not more than 1 year, or both, at the discretion of the court. SECTION 15. Tax Receipts and Other Papers or Business Plate Relative to the Operation of Business to be Displayed Conspicuously . — All license privilege tax receipts and permits issued to a taxpayer under the provisions of this Code must be displayed by the licensee in a conspicuous place in his office, store or business establishment. Failure to do so shall be penalized as hereinafter provided. In case there will be the issuance of a business plate or Mayor's permit plate duly validated, the same shall be in lieu of the tax receipts and other papers. SECTION 16. Removal or Transfer of Business to Other Location. — Except as otherwise provided by law or ordinance, any business, profession, trade or occupation for which taxes or fees had been paid pursuant to the provisions hereof, may be moved and continued in another place within Batangas City without payment of additional taxes during the term for which payment had already been made. Provided, however, that the taxpayer concerned shall first secure a new permit from the Office of the City Mayor to operate in the new location, and provided further, that he notifies the City Treasurer of such transfer to another place at least twenty four (24) hours before the transfer. Proper notation of such transfer shall be made by the said City Treasurer or his deputies on the face of the official receipts, privilege tax receipts and other records involved. SECTION 17. Transfer of Ownership or Change of Name of Business. — When the ownership of a business is transferred to another person, compliance with the provisions of the Bulk Sales Law and of the National Internal Revenue Code, as amended, is a requirement to the continuation of the said business and no license shall be issued to any person who has not complied with said requirements. Consequently, in cases where an applicant for a permit fails to comply with the above requirement, no Mayor's Permit shall be issued. SECTION 18. Continuation of the Business Upon the Death of the Licensee. — When a licensee and/or person operating the business dies and his business is continued by the heirs, the administrators or executors of the said person or by anyone who has shown proof of an interest in his estate, no additional tax shall be required for the remaining period for which the tax had already been paid. Provided, Copyright 2015



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however, that the heirs, administrators, executors or individuals desiring to continue the business of the deceased licensee shall comply with the provisions of Section 6 hereof and the National Internal Revenue Code, as amended. SECTION 19. Retirement from Business. — A business subject to tax shall, upon termination thereof, submit a sworn statement to the City Treasurer of its gross sales or receipts for the current year. If the tax paid during the year be less than the taxes due on said gross sales or receipts of the current year, the difference shall be paid before the business is considered officially retired. Failure to submit the sworn statement of retirement to the City Treasurer in writing shall be deemed a conclusive proof that the business was never retired and shall subject the owner to the usual taxes and fees. SECTION 20. Cash Invoice or Official Receipt to be Issued for Every Sale of Twenty-Five Pesos (Php 25.00) or More. — (a) Every person conducting a business, or pursuing a trade and/or fees under this Ordinance must issue an invoice or receipt for every sale or transfer of merchandise or service amounting to Php 25.00 or more. Failure to issue cash invoice/receipt shall be deemed unlawful and shall be penalized as hereinafter provided, unless exempted by law. CHAPTER III

Disposition SECTION 21. Disposition of Funds. — Except as otherwise provided in the Local Government Code of 1991, collections made and received by the City Treasurer under the provisions of this Code shall accrue to the General Fund of Batangas City and shall be disposed of in the manner provided by the law and/or ordinance. SECTION 22. Refund of Collections. — (a) Taxes, fees or charges paid to the City Treasurer under this Code shall be refunded only for justifiable reasons and when payment was made under protest duly annotated on the receipt evidencing the payment and that the claim for refund is filed within the calendar year when such payment is made. (b) When a business is closed or retired before the expiration of the year or quarter for which the tax had been previously paid, the taxpayer concerned shall not be entitled to a tax refund for the unexpired portion of the year or quarter.

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(c) No claim for refund shall be paid unless the same is supported by a favorable recommendation of the City Treasurer and approved by the City Mayor. TITLE II

Taxes, Fees and Other Charges CHAPTER IV

Taxes and/or Fees on Business, Occupation, Amusement, Peddler, Sand and Gravel, Municipal Waters and Others SECTION 23. Taxes on Business. — There is hereby levied and imposed on all businesses the following: (a) Manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: With gross sales or receipts for the preceding Calendar year in the amount of: Less than Php 10,000

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Amount of Tax Per Annum Php 295.00

10,000 or more but less than Php 15,000

392.00

15,000 or more but less than

20,000

538.00


30,000

785.00


40,000

1,176.00


50,000

1,470.00


75,000

2,352.00


100,000

2,940.00


150,000

3,920.00


200,000

4,900.00



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300,000

6,861.00


500,000

10,122.00


750,000

14,256.00


1,000,000

17,820.00

1,000,000 or more but less than 2,000,000

24,403.00


29,403.00


35,284.00


41,164.00


42,842.00

6,500,000 or more 44,280.00 plus fifty-six and one-fourth percent (56.25%) of one percent (1%) in excess of Php 6,500,000.00

Manufacturers of petroleum products, natural gas or petrochemical products are subject to business tax levied under Sec. 23 (a) of this Ordinance. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With gross sales or receipts for the preceding Calendar year in the amount of: Less than Php 1,000.00

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Amount of Tax Per Annum Php 32.00

1,000 or more but less than Php 2,000

57.00


3,000

90.00


4,000

131.00


5,000

178.00


6,000

216.00



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7,000

255.00


8,000

295.00


10,000

333.00


15,000

392.00


20,000

490.00


30,000

588.00


40,000

785.00


50,000

1,176.00


75,000

1,765.00


100,000

2,352.00


150,000

3,333.00


200,000

4,313.00


300,000

5,881.00


500,000

7,912.00


750,000

11,761.00


1,000,000

15,682.00


17,820.00

2,000,000 or more 19,959.00 plus seventyfive percent (75%) of one percent (1%) in excess of Php 2,000,000.00

Dealers of petroleum products, natural gas or petrochemical products are subject to business tax levied under Sec. 23 (b) of this Ordinance. (c) On the business of exporting and manufacturing, milling, producing, distributing, dealing or retailing of essential commodities enumerated hereunder at a Copyright 2015



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rate not exceeding one-half (1/2) of the rates prescribed under subsections a, b, and d of this Section: 1.

Rice and corn;

2.

Wheat Wheat or cassava cassava flour, flour, meat, meat, dairy dairy produc products, ts, locall locally y manufac manufactur tured, ed, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not.

3.

Cook Cookin ing g oil, oil, cool coolin ing g gas; gas;

4.

Bath Bath and laundr laundry y soap, soap, deterg detergent entss and medici medicines; nes;

5.

Agri Agricu cult ltur ural al impl implem emen ents ts,, equi equipm pmen entt & post post-h -har arve vest st faci facili liti ties es,, fertilizers, pesticides, insecticides, herbicides; (a.) (a.)

Poultr Poultry y and other other animal animal feeds; feeds;

(b.) (b.)

Schoo Schooll supp suppli lies es;; and and

(c.) c.)

Cement.

(d.) (d.) Retail Retailers ers Rate of Tax Per Annum With gross sales or receipts for the preceding calendar year of Php 400,000 or less

2%

In excess of Php 400,000

1%

(e) On contracto contractors rs and other indepen independen dentt contra contracto ctors rs in accorda accordance nce with with the following schedule: With gross receipts for the year Less than Php 5,000.00

Php

50.00

5,000 or more but less than Php

10,000

110.00


15,000

186.00

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20,000

295.00


30,000

490.00


40,000

687.00


50,000

980.00


75,000

1,570.00


100,000

2,352.00


150,000

3,528.00


200,000

4,705.00


250,000

6,469.00


300,000

8,233.00


400,000

10,977.00


500,000

14,702.00


750,000

16,484.00


1,000,000

18,266.00

1,000,000 or more but less than

2,000,000

20,493.00

2,000,000 or more

21,600.00 plus seventyfive percent (75%) of one percent (1%) in excess of Php 2,000,000.00

(f) On banks banks and other financi financial al institut institutions, ions, at at a rate of seventy seventy-five -five percent percent (75% (75%)) of one one perc percen entt (1%) (1%) on the the gros grosss recei receipt ptss of the the prece precedi ding ng calen calenda darr year derived from the interest, commissions and discounts from lending activities, income from financial leasing, dividends, dividends, rentals on property property and profit from exchange exchange or sale of property, insurance premium. (g) On any busines business, s, not otherwise otherwise specified specified in in the preceding preceding paragra paragraphs, phs, at a rate of two percent (2%) of the gross sales or receipts of the preceding calendar year.

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(h) On newly newly started started busine business ss enumera enumerated ted in a, b, c, d, e, and others, others, seven seven and one-half percent (7.5%) of one percent (1%) of the capital investment. SECTION 24. Situ Situss of Taxes Taxes.. — (a) (a) For For purp purpos oses es of coll collec ecti tion on of the the business taxes hereinabove provided, manufacturers, assemblers, repackers, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks, and other financial institutions and other businesses maintaining an office, branch or sales outlet in Batangas City who make a sale or transaction therein, shall record the transaction with with the the offi office ce,, bran branch ch,, or sale saless outl outlet et and and pay pay the the tax tax due due ther thereo eon n to the the City City Treasurer. In cases where the business does not maintain any branch, office or sales outl outlet et in Bata Batang ngas as City City and and a sale sale or tran transa sact ctio ion n is made made ther therei ein, n, the the sale sale or transaction shall be recorded in the principal office of the business and the tax due thereon shall be paid to the City Treasurer. (b) (b) Wher Wheree the the manu manufa fact ctur urer ers, s, asse assemb mble lers rs,, cont contra ract ctor ors, s, prod produc ucer ers, s, and and exporters maintain their principal office in Batangas City but their factories, project offices, plants and plantations in the pursuit of their business are located elsewhere, thirty percent (30%) of all sales recorded in the principal office shall be taxable by and payable to the City Treasurer. (c) (c) Wher Wheree the the manu manufa fact ctur urer ers, s, asse assemb mble lers rs,, cont contra ract ctor ors, s, prod produc ucer ers, s, and and exporters maintain their factories, project offices, plants and plantations in Batangas City but not their principal office in the pursuit of their businesses, seventy percent (70%) of all sales recorded in the principal office shall be taxable by and payable to the City Treasurer. (d) In case the plantati plantation on but not not the factory factory is located located in in Batangas Batangas City, City, forty percent (40%) of the seventy percent (70%) mentioned in par. c. hereof shall be taxable by and payable to the City Treasurer. (e) In case the factory factory but but not the the plantation plantation is located located in in Batangas Batangas City, City, sixty percent (60%) of the seventy percent (70%) above-mentioned shall be taxable by and payable to the City Treasurer. (f) Where the the manufactur manufacturers, ers, assembler assemblers, s, producers, producers, contractors, contractors, or exporters exporters have two or more factories, project offices, plants and plantations located in different citi cities es or muni munici cipa pali liti ties es incl includ udin ing g Bata Batang ngas as City City,, the the seve sevent nty y perc percen entt (70% (70%)) above-mentioned shall be pro-rated between Batangas City and the localities where Copyright 2015



21

such factories, project offices, plants and plantations are located in proportion to the respective volumes of production during the period for which the tax is due. (g) In all cases, the foregoing sales allocations shall be applied irrespective of whether or not the sales are made in the locality where the factories, project offices, plantations or plants are located. SECTION 25. Professional Tax. — (a) Except as otherwise provided by law, there is hereby levied and imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination in the amount of Php 300.00 (b) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (c) The professional tax shall be payable annually on or before the thirty first (31st) day of January. Any person first beginning to practice a profession after the month of January must pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. (e) Professionals liable to tax shall include, but not be limited to the following: Actuarians Architects Attorneys at Law Certified Public Accountants Chemists Chief Mates, 2nd & 3rd Commercial Aviators Dentists Dealers in Securities Engineers Copyright 2015


Marine Surveyors Master Mariners Medical Practitioners Medical Technologists Midwives Nutritionists Naval Architects Optometrists Pharmacists Physical Therapists Philippine Taxation Encyclopedia 2014

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Foresters Geologists Licensed Shipmasters Marine Officers

Professional Consultants Real Estate Brokers Registered Nurses Veterinarians

SECTION 26. Amusement Taxes. — (a) There is hereby levied and imposed an amusement tax on proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, cockpits, and other places of amusement at a rate of thirty per cent (30%) of the gross receipts from admission fees. (b) In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films, to be paid to the City Treasurer on the fifth day of the succeeding month after collection. SECTION 27. Taxes on Amusement Places. — There is hereby levied and imposed a tax on all persons operating any or all of the following amusement places, but which shall not be limited to: Places

Amount of Tax

1.

Night and Day clubs

Php 16,500.00

2.

Night clubs or Day Clubs or cabarets

3.

Cocktail Lounges/Bars/Beer Houses/Disco Houses, and Restaurants (a) with GRO

13,200.00

10,000.00

(b) without GRO

4,400.00

4.

Gay Bars

4,400.00

5.

Dance Halls

3,300.00

6.

Skating Rinks

1,100.00

7.

Bath Houses, Swimming Pools, Resorts and other similar places

1,100.00

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8.

Steam Baths, Saunas, Massage Clinics and other similar establishments

3,300.00

9.

Social Clubs and voluntary associations

220.00

10.

Billiard, pools, mahjong and others, per table

165.00

11.

Bowling alleys

12.

(a) per automatic lane

550.00

(b) per non-automatic lane

330.00

Circuses, and other side shows, 1st 10 days or less Per day or fraction thereof

13.

55.00

Merry-go-round, roller coasters, ferris wheel, swings and other similar contrivances, per unit 1st 10 days or less

1,320.00

Per day or fraction thereof 14.

22.00

Shooting galleries, toy race games, stall games and others, per unit 1st 10 days or less

330.00

Per day or fraction thereof 15.

1,320.00

27.50

Theaters and cinema houses: (a) For itinerant operators, per day, plus City Mayor's permit for the whole period

22.00

(b) with orchestra only with seating capacity of less than 500 persons

1,100.00

(c) with balcony and orchestra with seating capacity of less than 500 persons

1,650.00

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500 to 999 persons

2,200.00

(e) with balcony and orchestra with seating capacity of 1,000 persons or more 2,750.00 (f) with lodge, balcony and orchestra

3,300.00

16.

Video/Karaoke Bars/Pub Houses

1,000.00

17.

Video/Computer Game Centers

1,000.00

18.

Boxing stadium, .Auditorium, Gymnasium, Concert Halls, Convention Halls, or similar establishments 1,100.00 Plus Php 500.00 for every boxing, wrestling or martial arts contest, per day

19.

Race tracks for conducting horse races

3,300.00

Plus Php 75.00 for every racing day whenever actual races are held 20.

Pelota, Tennis, or squash court, per court, per day

550.00

21.

Race tracks for Dog races

495.00

22.

Cockpit

7,700.00

23.

Gun Clubs

2,200.00

24.

Judo or Karate Clubs and other martial arts clubs

165.00

25.

Other Amusement places not enumerated

275.00

SECTION 28. Taxes on Amusement Devices. — There is hereby levied and imposed an annual tax on all persons operating the following amusement devices at the rate indicated as follows:

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1.

Each jukebox machine

2.

Each machine or apparatus for visual or audio Entertainment, and video game machine


Php 275.00


165.00

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3.

Each apparatus for weighing persons

55.00

4.

Each device for vending games of skills

55.00

5.

Coin, card or ticket-operated amusement machine

6.

Casino machines, game tables and similar contrivances, per unit

SECTION 29. Centers. —

165.00

2,000.00

Operation of Videogame Machine Centers and Bingo Game

(a) the operation of videogame machine centers and Bingo Game Centers shall be allowed only through a local franchise and a resolution of no objection approved by the Sangguniang Panlungsod, pursuant to the requirements of the PAGCOR and/or PCSO. The grant of local franchise shall be subject to applicable laws and terms and conditions the Sangguniang Panglunsod may impose. The requirements herein provided shall also be applicable to any other business required by law to secure the same. (b) The franchise shall state the number of video game machines allowed in the operation of the business and any additional unit shall be subject to the amendment of the franchise. In no case shall a franchise be granted to any establishment unless it is more than 200 meters radius away from any school, church or public building. (c) The franchise holder or grantee shall pay the corresponding annual franchise fee of Php 5,500.00, business permits and other regulatory fees, and a tax of Php 200.00 per machine/unit per year. (d) The franchise to be granted to the applicant shall be non-exclusive and may be revoked for cause.

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(e)

The following shall constitute causes for the revocation of the franchise:

1.

Violation of the terms and conditions of the franchise by the grantee.

2.

Voluntary stoppage of the business or death of the grantee.

3.

Non-payment by grantee of the franchise and other City fees and



26

charges. 4.

Non-compliance or violation by the grantee of any provision of this Ordinance, laws, rules and regulations.

SECTION 30. Operation of Computer Centers. — Any provision of this Code to the contrary notwithstanding, there shall be levied or imposed for every computer unit in the center an annual tax of One Hundred Pesos (Php 100.00). SECTION 31. Annual Fixed Tax for Delivery Trucks Used by Manufacturers, Producers, Wholesalers, Dealers, or Retailers of Certain Products. — (a) There is hereby levied and imposed an annual tax for every truck, van, or any vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the delivery or distribution of goods or products of commerce, including construction materials, distilled spirits, fermented liquors, soft drinks, cigars, cigarettes, and other products to sales outlets or consumers, whether directly or indirectly, within the City in an amount of Five Hundred Fifty Pesos (Php 550.00). (b) The manufacturers, producers, wholesalers and retailers referred to in par. (a) shall be exempt from the tax on peddlers prescribed in this Ordinance. SECTION 32. Tax on Business of Printing and Publication. — There is hereby levied and imposed a tax on the business of persons engaged in the printing and/or any publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature at the rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of a newly started business, the tax shall be seven and one-half percent (7.5%) of one percent (1%) of the total capital investment. In the preceding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof, as provided herein. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed. SECTION 33. Franchise Tax. — There is hereby levied and imposed on business enjoying a franchise at the rate of seventy-five percent (75%) of one percent Copyright 2015



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(1%) of the gross annual receipts for the preceding calendar year. In the case of newly started business, the tax shall be seven and one-half percent (7.5%) of one percent (1%) of the capital investment. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as herein-above provided. The business subject to franchise tax shall include, but not be limited to the operation of electric power, communications, water and gas companies, ferries, cockpits, casinos, transportation companies and/or associations. SECTION 34. Community Tax. — Every inhabitant of the Philippines 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 the previous calendar year or who is engaged in business or occupation or who owns real property with an assessed value of Php 1,000.00 or more, or who is required by law to file an income tax shall pay an annual tax of Php 5.00 and an additional annual tax of Php 1.00 for every Php 1,000.00 of income from business, exercise of profession or property but which in all cases shall not exceed Php 5,000.00. In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 35. 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 shall pay an annual community tax of Php 500.00 and an additional annual tax, which in all cases shall not exceed Php 10,000.00 in accordance with the following schedule:

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1.

For every Php 5,000.00 worth of real property in Batangas City owned by it during the preceding year based on the valuation used for the payment of real property tax under existing laws found in the assessment rolls of the city — Php 2.00

2.

For every Php 5,000.00 worth of gross receipts or earnings derived by it from business in the Philippines during the preceding calendar year — Php 2.00



28

The dividends received by a corporation from another corporation shall for the purpose of additional tax be considered as part of the gross receipts or earnings of said corporation. SECTION 36. Exemptions from the Community Tax. — The following are exempt from paying the community tax: 1.

Diplomatic and consular representatives; and

2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 37. Place of Payment . — The Community Tax shall be paid to the City Treasurer or deputized Barangay Treasurers by all persons, natural or juridical, who reside in Batangas City. For purposes of this section, juridical entities whose principal offices are located in Batangas City shall be considered residents thereof. SECTION 38. Time for Payment and Penalty. — (a) The community tax shall accrue on the first day of January of each year. If a person reaches the age of 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. If a person reaches the age of 18 years or loses the benefit of exemption on or before the last day of March, he shall have 20 days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of 18 years on or after the first day of July of any year or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. Corporations established and organized on or before the last day of March shall have 20 days within which to pay the 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. (c) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. Copyright 2015



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SECTION 39. Community Tax Certificate. — A community tax certificate may also 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 community tax upon payment of one peso (Php 1.00). SECTION 40.

Presentation of Community Tax Certificate. —

(a) When an individual subject to 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 fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or occupation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from 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 officer, any corporation subject to the community tax receives any license, 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 is made or business done, to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two (2) preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April of each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 41. Taxes on Operators or Owners of Rice and Corn Mills, Cold Storage, Refrigeration and Lumberyards. — (a) There is hereby levied and imposed an annual tax on operators or owners of rice and corn mills, engaged in the milling of rice and corn based upon total capacity per machine in accordance with the following schedule per annum. Amount of Tax Per Annum Corn mill, not exceeding one hundred cavans, per twelve Copyright 2015



30

hour capacity

Php 55.00

Corn mill, exceeding one hundred cavans, per twelve hour capacity

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77.00

"Kiskisan" type, not exceeding one hundred cavans of palay, per twelve hour capacity

220.00

"Kiskisan" type, exceeding one hundred cavans of palay, per twelve hour capacity

330.00

"Cono" of not exceeding one hundred cavans of palay per twelve hour capacity

330.00

"Cono" of not exceeding two hundred cavans of palay, per twelve hour capacity

660.00

"Cono" of not exceeding three hundred cavans of palay, per twelve hour capacity

900.00

"Cono" of not exceeding four hundred cavans of palay, per twelve hour capacity

1,155.00

"Cono" of not exceeding five hundred cavans of palay, per twelve hour capacity

2,105.00

"Cono" of not exceeding six hundred cavans of palay, per twelve hour capacity

2,970.00

"Cono" of not exceeding seven hundred cavans of palay per twelve hour capacity

3,025.00

"Cono" of not exceeding eight hundred cavans of palay, per twelve hour capacity

5,280.00

"Cono" of not exceeding nine hundred cavans of palay, per twelve hour capacity

6,600.00

" Cono of not exceeding one thousand cavans of palay, per twelve hour capacity

7,920.00

"Cono" of over one thousand cavans of palay, per twelve hour capacity

9,240.00



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(b) On cold storage and refrigeration cases: As to total average capacity:

Amount of Tax Per annum

Over 50 cu. m.

Php 1,100.00

Over 35 but not exceeding 50 cu. m.

825.00


550.00


275.00

15 cu. m. or less

220.00

The term "Total Cold Storage Capacity" shall be understood to comprise the capacities of the cold storage room, ice boxes, refrigerating case, such as freezers, refrigerators, and other similar cold storage all taken together in an establishment. (d) On lumberyards: Amount of Tax Per Annum Over 2000 sq. m.

Php 2,200.00

Over 1500 but not exceeding 2000 sq. m.

1,650.00

Over 1000 but not exceeding 1500 sq. m.

1,100.00

1000 sq. m. or less

550.00

CHAPTER V

Real Property Taxation SECTION 42.

Definition of Terms. — When used in this Section:

(a) Acquisition Cost for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. Copyright 2015



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(b) Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. (c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraise value of the property. (d) Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. (e) Appraisal is the act or process of determining the value of property as of a specific date or specific purposes. (f) Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification and appraisal of properties. (g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. (h) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. (i) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. (j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. (k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. (l) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (m) Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. Copyright 2015



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(n) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. (o) Machinery embraces machine, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purposes are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. (p) Reassessment is the assigning of new assessed value to property, particularly real estate, as the result of a general, partial or individual reappraisal of the property. (q) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. (r) Remaining Value is the value corresponding to the remaining useful life of the machinery. (s) Replacement or Reproduction Cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. (t)

Residential Land is land principally devoted to habitation.

SECTION 43. Imposition of The Basic Real Property Tax and Special Education Fund Tax. — There is hereby levied and imposed an annual ad valorem tax on real property such as land, buildings, machinery and other improvements affixed or attached to the real property situated in the City of Batangas at the rate of one and a half percent (1-1/2%) of the assessed value thereof. In addition thereto, there is hereby levied and imposed a tax of one percent (1%) of the assessed value of such real property which shall accrue exclusively to the Special Education Fund. The basic tax and special education fund shall be collected together and shall Copyright 2015



34

be due and payable on the first day of January of every year. The same may, at the discretion of the taxpayer be paid without interest in four equal installments; the first on or before March 31; the second on or before June 30; the third on or before September 30; and the last on or before December 31. Failure to pay the real property tax upon the expiration of the periods herein above-prescribed shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid; provided, however, in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 44. Classes of Real Property. — For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, or special by the City Assessor. All lands, buildings and other improvements thereon actually, directly and exclusively used for hospitals, cultural, institutional or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 45. Actual Use of Real Property as Basis for Assessment . — Real property shall be classified, valued and assessed on the basis of its actual use, regardless of where it is located, whoever owns it, and whoever uses it. SECTION 46.

Assessment Levels. —

The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: 1.

On Lands: Class Residential Agricultural Commercial Industrial Mineral Timberland

Copyright 2015


Assessment Levels 5% 30% 15% 25% 40% 40%


35

2.

On Buildings and Other Structure: Residential

Fair Market Value

Over

Not Over Php 175,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00

Php 175,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 Agricultural

Fair Market Value

Over

Not Over Php 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00

Php 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 Commercial / Industrial

0% 5% 10% 15% 20% 25% 30% 35% 40%

Assessment Level 25% 30% 35% 40% 45% 50%

Fair Market Value

Over

Php 300,000.00 500,000.00 750,000.00 1,000,000.00 1,500,000.00 3,000,000.00 4,500,000.00 6,000,000.00 Copyright 2015

Assessment Level


Not Over Php 300,000.00 500,000.00 750,000.00 1,000,000.00 1,500,000.00 3,000,000.00 4,500,000.00 6,000,000.00 7,500,000.00

Assessment Level 20% 25% 30% 35% 40% 45% 50% 55% 60%


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7,500,000.00 9,000,000.00 10,500,000.00 12,000,000.00

3.

9,000,000.00 10,500,000.00 12,000,000.00

65% 70% 75% 80%

On Machineries: Class

Assessment Levels

Residential Agricultural Commercial Industrial

50% 40% 80% 80%

4. On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows: Actual Use

Assessment Levels

Cultural Scientific Hospital Institutional Local water districts Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power

5% 5% 5% 5% 10%

10%

SECTION 47. Exemptions. — The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; (b) Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or Copyright 2015



37

educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or -controlled corporations engaged in the supply and a distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. SECTION 48. Appraisal of Real Property. — All properties, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the city in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment for real property pursuant to the provisions of the Local Government Code. SECTION 49. Declaration of Real Property by the Owner or Administrator . — It shall be the duty of all persons, natural or juridical, owning or administering real property, including improvements, within the City of Batangas, or their duly authorized representatives, to prepare, or cause to be prepared, and file with the City Assessor, sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years. For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing the safekeeping thereof shall be in accordance with the guidelines issue by the said department. Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php 2,500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the court. Copyright 2015



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SECTION 50. Duty of Person Acquiring Real Property or Making Improvement Thereon. — (a) It shall be the duty of any person or his authorized representative, acquiring at any time real property situated in the City or making any improvement of real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. (b) In the case of houses, buildings, or other improvement acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion of occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvement made upon any existing building, house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer. (d) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php 2,500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the Court. SECTION 51.

Declaration of Real Property by the City Assessor . —

(a) When any person, natural or juridical, by whom real property is required to be declared under Secs. 49 and 50 of this Code refuses or fail for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of defaulting owner, and shall assess the property for taxation in accordance with the provisions of this article. (b) In case of real property discovered whose owner or owners are unknown Copyright 2015



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the City Assessor shall likewise declare the same in the name of the Unknown Owner, until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Secs. 49 and 50 of this Code, as the case may be. (c)

No oath shall be required of declaration made by the City Assessor.

SECTION 52.

Listing of Real Property in the Assessment Roll . —

The City Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed, whether taxable or exempt, located within the territorial jurisdiction of the City. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. The undivided property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners; provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Article and the payment of the real property tax with respect to the undivided property. The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 53. Proof of Exemption of Real Property from Taxation. — Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, Copyright 2015



40

the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. The City Assessor, assisted by the City Legal Officer, shall determine the property subject of exemption. SECTION 54. Real Property Identification System. — All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 55.

Notification of Transfer to Real Property Ownership. —

(a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If however, said previous owner still owns the property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with provisions of Sec. 49 of this Code. (c) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to a fine of Two Thousand Five Hundred Pesos (Php 2,500.00) or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the Court. SECTION 56. Tax on Transfer of Ownership of Real Property. — There is hereby levied and imposed a tax on the sale, donation, barter, or any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value, whichever is higher. For this purpose, the Registrar of Deeds of the City, shall, before registering any deed, require the presentation of the evidence of the payment of these taxes. The City Assessor shall likewise make the same requirements before canceling old tax declarations and issuing new ones in place thereof. The City Registrar of Deeds and Copyright 2015



41

the Notaries Public shall furnish the City Assessor with copies of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization/registration. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the taxes herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death, whichever comes earlier. SECTION 57. Duty of the Registrar of Deeds to Appraise City Assessors of Real Property Listed in Registry. — (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the City Assessor an abstract of the registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the documents. (c) The Registrar of Deeds and Notaries Public shall furnish the City Assessor with the copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. SECTION 58. Duty of the Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor . — (a) The building official who may be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. Copyright 2015



42

(b) The building official shall likewise, within the same period stated above, must furnish the City Assessor with copies of the following: 1.

complete building plans with bill of materials and specification

2.

list of machineries with costing

3.

as built plan with actual completion cost

4.

change of use/occupancy permit

5.

demolition permit

SECTION 59. Duty of Geodetic Engineers to Furnish Copy of Plans to the City Assessor . — It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with a white or blueprint copy of each and all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plan from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 60.

Preparation of Schedule of Fair Market Values. —

(a) Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the City for the enactment of a separate ordinance by the Sangguniang Panglungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City Hall and in two other conspicuous public places therein. (b) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 61. Authority of City Assessor to Take Evidence. — For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 62. Copyright 2015

Amendment of Schedule of Fair Market Values. — The City



43

Assessor may recommend to the Sangguniang Panglungsod amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 63. Classification. —

General

Revision

of

Assessments

and

Property

(a) The City Assessor shall undertake a general revision of real property assessment and once every three (3) years thereafter. (b) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlungsod. SECTION 64. Valuation of Real Property. — In cases where: (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and adjustment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon; provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 65. Date of Effectivity of Assessment or Reassessment . — All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year; provided, however, that the assessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 66. Assessment of Property Subject to Back Taxes. — Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment; provided, however, those taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force Copyright 2015



44

during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 67. Notification of New or Revised Assessment . — When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 68.

Appraisal and Assessment of Machinery. —

(a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas. SECTION 69. Depreciation Allowance for Machinery. — For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of three percent (3%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use; provided, however, that the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original replacement, or reproduction cost for so long as the machinery is useful and in operation. The accumulated depreciation shall be applied during the conduct of a general revision in accordance with Section 63 of this Code. SECTION 70. Depreciation Allowance for Buildings and Other Improvements. — For purposes of assessment, a depreciation allowance shall be made Copyright 2015



45

for buildings and other improvements. The table of depreciation for the buildings on the existing Schedule of Market Value on the Office of the Assessor shall be the basis for applying depreciation allowance for every building and other improvements. The accumulated depreciation shall be applied during the conduct of a general revision in accordance with Section 63 of this Code. SECTION 71. Organization, Powers, Duties, and Functions of the Local Board of Assessment Appeals. — (a) The Local Board of Assessment Appeals shall be composed of the Registrar of Deeds of the City as Chairman, the Prosecutor designated or assigned to the City and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the City to serve as secretary to the Board, also without additional compensation. (c) The Chairman and members of the Local Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of of fice in the manner herein set forth. SECTION 72. Appeals. —

Meetings and Expenses of the Local Board of Assessment

(a) The Local Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the general fund of the City Mayor and the Sangguniang Panglungsod shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 73. Filing of Assessment Appeals. — Any owner or person having legal interest in this property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Local Board of Assessment Copyright 2015



46

Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 74.

Action by the Local Board of Assessment Appeals. —

(a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issued subpoena and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 75. Effect of Appeal on the Payment of Real Property Tax. — Appeals on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 76. City Assessor to Furnish the City Treasurer with Assessment Roll . — On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer. SECTION 77. Copyright 2015

Payment under Protest . —



47

(a) No protest shall be entertained unless the taxpayer first pays the tax in full. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty days (30) from payment of the tax to the City Treasurer who shall decide the protest within sixty days (60) from receipt. (b) The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within from the date of receipt of the written notice of denial by the City Treasurer, appeal to the Local Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of tax declaration and such affidavits or documents in support of the appeal. CHAPTER VI

Permit Fees SECTION 78. Mayor's Permit Fees on Business. — Fees are collected from all persons, natural and juridical, for the issuance of permit by the City Mayor or his duly authorized deputy or assistant in connection with an application to operate a business, pursue an occupation or undertake an activity in the City. The Mayor's Permit fees for the different business categories are the following: Permit Fee per Annum A.

Heavy industries 1.

Power Plants a. b. c.

2.

Copyright 2015

Less than 500 megawatts 500 megawatts but less than 1000 megawatts 1000 megawatts or more

500,000.00 700,000.00 1,000,000.00

Refineries, petrochemical plants and liquefied Petroleum gas and compressed natural gas



48

Plants

B.

C.

3.

Industrial Plant Maintenance

150,000.00

4.

El E lectric Power Distributor

100,000.00

Telecommunication companies

10,000.00

a.

Construction of a new cell site

10,000.00

1.

Medi Medium um and and lig light indu indusstrie triess such such as flour lour,, soy mills, and other similar industries

2. D.

1,000,000.00

Feed mills

75,000.00

Manufa Manufactu cturer rers/P s/Prod roduce ucers rs in genera general: l: a.

FOB FOB (Fac (Facto tory ry and and Offi Office ce situ situat ated ed in Batangas City, producing or manufacturing) —

—

—

—

Flammable, combustible or explosive substance

100,000.00

Non-flammable, non-combustible or non-explosive substance

20,000.00

Assorted/non-perishable and dry goods, merchandise or articles

10,000.00

Consumable, perishing including refrigerated goods

Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries; ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; longanisas; tocinos, and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc., manufacturing or producing any or all of the above enumerated products b. Copyright 2015

150,000.00

8,000.00

1,000.00

FBO (Factory is situated in Batangas City,



49

office situated elsewhere, producing or manufacturing) —


75,000.00

—


15,000.00

—

—


8,000.00


6,000.00

Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries; ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; longanisas; tocinos, and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc., manufacturing or producing any or all of the above enumerated products c.

1,000.00

OFB (Offic (Officee and/or and/or depot depot situat situated ed in Batang Batangas as City, City, factory situated elsewhere, producing or manufacturing) —


15,000.00

—


10,000.00

—

—


5,000.00


3,000.00

Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries; ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; Copyright 2015



50

longanisas; tocinos, and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc., manufacturing or producing any or all of the above enumerated products

1,000.00

Permit fees for multiple products manufactured or produced. Where there are two or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products manufactured or produced. E.

Manufactur Manufacturers ers and producers producers of cigars cigars and cigarettes cigarettes including including distillers distillers,, rectifiers, repackers of wines and compounders of distilled spirits or wines and brewers of fermented liquors 1.

OFB OFB — Fact Factor ory y and and offi office ce situ situat ated ed in Bata Batang ngas as City City

40,0 40,000 00.0 .00 0

2.

FBO — Factor Factory y situat situated ed in Batang Batangas as City, City, office office situated elsewhere

20,000.00

OBF — Office Office situat situated ed in Batang Batangas as City, City, factor factory y situated elsewhere

15,000.00

3.

F.

Expo Export rter ers/ s/IImpor mporte ters rs 1.

EWB — Office Office and wareho warehouse use situat situated ed in Batang Batangas as City; City; exporting/importing —


—


8,000.00


6,000.00


4,000.00

—

—

2. Copyright 2015

20,000.00

WBE — Wareho Warehouse use situat situated ed in Batang Batangas as City, City, office office situat situated ed



51

elsewhere; exporting/importing —


8,000.00

—


6,000.00


4,000.00


2,000.00

—

—

3.

EBW — Office situated in Batangas City, warehouse situated elsewhere; exporting/importing —


7,000.00

—


5,000.00


3,000.00


2,000.00

—

—

Permit fees for multiple products exported Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products exported. G.

Retailers, repackers, independent wholesalers, dealers, and distributors 1.


4,000.00

2.


3,000.00


2,000.00

3.

Copyright 2015



52

4.


1,000.00

Permit fees for multiple products sold. Where there are two (2) or more products sold in the same place or establishment, he shall pay the highest permit fee prescribed for the products sold and twenty percent (20%) of the respective fees, as prescribed for other products sold. 5.

Candy stands; newspaper and magazine stands; peanuts; fruits and vegetables; fish and/or meat vendors; rice and corn dealers, etc.

300.00

When there are two (2) or more products sold in the same place or establishment by the owner, he shall pay the amount for each category. 6. H.

Sari-sari store

200.00

Restaurants and caterers; cafes; cafeterias; ice cream; and refreshment parlors; soda fountain bars; carinderia; and independent caterers 1.

Restaurants and caterers offering international menu

5,000.00

2.

Restaurants and caterers offering native meals and menu

3,000.00

3.

Restaurants and caterers offering regular and special meals including foods already cooked and served at a price 2,500.00

4.

Ice cream parlors, soda fountain bars and other refreshment parlors

1,000.00

5.

Cafes and cafeterias

1,000.00

6.

Independent caterers

800.00

7.

Independent restaurants

500.00

8.

Carinderias

300.00

9.

Canteen/nook

200.00

Permit fees for multiple meals or menu served. Where there are two (2) or more meals or menu served in the same place or Copyright 2015



53

establishment by the owner/operator, he shall pay the highest of permit fee prescribed for the meals or menu served and twenty percent (20%) of the respective fees, as prescribed for other meals or menu served. I.

Service Establishments 1.

General building contractors, as classified by the Contractor's Association Board: Class AAA Class AA Class A Class B Class C Class D

Copyright 2015

10,000.00 8,000.00 6,000.00 4,000.00 3,000.00 2,000.00

2.

Building maintenance contractors; demolition; filing and salvage contractor; electric light or gas system installers of engineering (general and specialty contractors); garbage disposal contractors; landscaping contractors; interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system 2,000.00

3.

Advertising agencies; booking offices for film exchange; booking offices for transportation on commission basis; business management services; cinematographic film owners, lessors or distributors; commercial or immigration service; custom brokerages; feasibility studies; consultancy services; insurance agencies; adjusters brokerages; management consultant not subject to occupation tax; mercantile agencies; messengerial services; real estate appraisers; real estate brokerages; shipping agencies; and travel agencies 2,000.00

4.

Service station (a)

For washing or greasing motor vehicle

(b)

Ordinary car wash station



2,000.00 500.00

54

5.

Smelting plants

6.

Laundry services (a)

Steam/dry cleaning

(b)

Ordinary

1,500.00 500.00

7.

Video coverage services

8.

Stevedoring services

9.

Business agent2,000.00

10.

Watch service center of exclusively manufactured watches 2,000.00

11.

Ordinary watch repair shop

300.00

12.

Repair shop/service center of electronic items, Electrical appliances, mobile phones and computer

500.00

13.

1,000.00 10,000.00

Stable for race horses: (a)

For the first stable

750.00

(b)

For every stable thereafter

250.00

14.

Car Rental

2,000.00

15.

Rental of video tapes, furniture, sound systems. etc.

1,000.00

16.

Private Pay Parking area: (a)

less than 500 sq. m.

1,000.00

(b)

500 sq. m. or more but less than 1000 sq. m.

2,000.00

(c)

1000 sq. m. or more

4,000.00

17.

Tourist Guide Office

18.

Warehouse (a)

Copyright 2015

5,000.00

2,000.00

Less than 100 sq. m.



2,500.00 55

(b)


5,000.00

(c)


8,000.00

(d)

500 sq. m. or more

19.

Stock Exchange

20.

Stock brokers with trading seats in a stock exchange situated in Batangas City

3,000.00

Stock brokers with trading seats in any stock exchange situated elsewhere

1,500.00

21.

10,000.00

22.

Stock brokers without trading seats in any stock exchange

750.00

23.

Gold and silversmiths

500.00

24.

Machine shops

25.

Funeral Services (a)

(b) 26.

Copyright 2015

10,000.00

1,500.00

Funeral establishments owning and maintaining manorial parks

6,000.00

Independent funeral services

3,000.00

Medical and dental laboratories; assaying laboratories; and drug testing centers

750.00

27.

Sports academies and sports training centers

1,000.00

28.

Music schools, dance schools, drama schools

29.

(a)

Slendering and body building salons, massage and therapeutic clinic 1,000.00

(b)

Slendering and body building salons with massage and therapeutic clinic 2,000.00

500.00

30.

Recruitment or job placement services and training centers 5,000.00

31.

(a)

Animal hospitals


3,000.00 Philippine Taxation Encyclopedia 2014

56

(b)

Animal hospitals with veterinary supplies

(c)

Animal clinic

Motor vehicle repair shop

33.

Key duplicators; shoe repair, shoe shine; rubber-stamp making

1,000.00

Photographic studios with sophisticated photographic equipment

200.00

1,500.00

35.

Ordinary photographic studios

500.00

36.

Silk screen of t-shirts

300.00

37.

Vaciador shops

200.00

38.

Indentors

1,000.00

39.

Lighterage services

1,000.00

40.

Lithographers

1,000.00

41.

Mine drillers

5,000.00

42.

Photocopying or duplicating services like laminations, typing or mimeographing services printing/designing services using computers (a)

Photostatic and blue printing machine

43.

Roasting of pig and fowls

44.

Shipyard for repairing of ship (office only)

45.

Tailor shops, dress shops

46.

Copyright 2015

500.00

32.

34.

4,000.00

500.00 1,000.00 500.00 3,000.00

(a)

For the first three (3) sewing machines

500.00

(b)

For every additional sewing machine

100.00

Inspection services for incoming and outgoing cargoes



5,000.00

57

47.

48.

Copyright 2015

Other independent contractors (juridical or natural) not included among those subject to professional tax

2,000.00

Beauty parlors: (a)

For the first three (3) beauty parlor equipment

500.00

(b)

For every additional beauty parlor equipment

100.00

(c)

Tattoo shop

500.00

49.

Wood carving shops

700.00

50.

Hatters and milliner shops

500.00

51.

Barbershops: (a)

For the first three (3) tonsorial seats

300.00

(b)

For every additional tonsorial seat

100.00

52.

Upholstery shops

500.00

53.

Vulcanizing shops

200.00

54.

Tire recapping plants

2,000.00

55.

Holding company

5,000.00

56.

Business Center

5,000.00

57.

Information Technology

5,000.00

58.

Business Processing Outsourcing Center a.

First fifty (50) seats

3,000.00

b.

Fifty-one (51) to one hundred (100) seats

6,000.00

c.

More than one hundred (100) seats

10,000.00

59.

Gasoline Stations

3,000.00

60.

Junkshop

1,000.00



58

61.

Seller of electrical household equipment/appliances; electronic items; computers and parts, accessories and peripherals

2,000.00

62.

Internet cafe

150.00

63.

Water refilling stations

200.00

64.

Payment centers/"Bayad" centers

65.

Embroidered design and stitching shop

200.00

66.

Engraving and/or etching shop

150.00

67.

Welding/fabrication shop

200.00

68.

Radio communication services

200.00

69.

Hospitals/Medical Centers

5,000.00

70.

Puericulture centers/lying-in clinics

1,000.00

1,000.00

Permit fees for multiple services rendered or offered. — When there are two (2) or more services offered in the same place or establishment, he shall pay the highest of permit fee prescribed for the services offered and twenty percent (20%) of the respective fees, as prescribed for other services. J.

Hotels 1. 2. 3. 4. 5. 6. 7.

K.

Copyright 2015

22,000.00 11,000.00 9,900.00 8,800.00 3,000.00 2,500.00 5,000.00

Real Estate Dealers/Developers 1. 2.

L.

Hotel de luxe Hotel first class Hotel standard Hotel economy Apartelle (combination of a hotel and apartment) Pension house, motel, lodging house Condotel and similar establishment

Subdivision operators Real estate dealers/developers

8,000.00 6,000.00

Real Estate Lessors: CD Technologies Asia, Inc. and Accesslaw, Inc.


59

1.

Commercial/Residential building/Condominium: (a) (b) (c)

2.

M.

3,000.00 5,000.00

One (1) door to five (5) doors Six (6) doors to ten (10) doors More than (10) doors House for rent with garage/swimming pool House for rent without garage/swimming pool Boarding house

2,000.00 3,000.00 4,000.00 3,000.00 1,500.00 500.00

Residential Apartment (a) (b) (c)

4.

2,000.00

Commercial: (a) (b) (c) (d) (e) (f)

3.

Less than three (3) stories Three (3) stories or more but less than ten (10) stories Ten stories or more

One (1) door to five (5) doors Six (6) doors to ten (10) doors More than (10) doors

Lot

1,000.00 2,000.00 3,000.00 1,000.00

Privately-owned public market, shopping center or food center and exhibit organizer 1. 2. 3. 4.

For the first ten (10) stalls More than ten (10) stalls but not more than twenty (20) stalls Twenty (20) stalls but not more than thirty (30) stalls Thirty (30) stalls or more

3,000.00 4,000.00 6,000.00 8,000.00

Every privately-owned public market, shopping center or food center situated in this city shall be subject to a separate permit fee regardless of whether the said privately-owned public market, shopping center or food center is owned or operated by the same person, partnership or a corporation, as the case may be. N.

Dealers in fermented liquors, distilled spirits, and/or wines: 1. 2.

Copyright 2015

Wholesale dealers of foreign liquors Retail dealers of foreign liquors



1,000.00 800.00 60

3. 4. 5. 6. 7. 8. 9. O.

Retail leaf tobacco dealers Wholesale leaf tobacco dealers Retail tobacco dealers Wholesale tobacco dealers

200.00 800.00 400.00 1,100.00

Amus Amusem emen entt plac places es and and devi device ces: s: 1.

(a) (a)

(b) (b)

Copyright 2015

825.00 330.00 1,650.00 330.00 330.00 150.00 165.00

Deale ealerrs of toba tobacc cco o 1. 2. 3. 4.

P.

Wholesale dealers of domestic liquors Retail dealers of domestic liquors Wholesale dealers of fermented liquors Retail dealers of fermented liquors Wholesale dealers of vino liquors Retail dealers of vino liquors Retail dealers of tuba, basi, and/or tapuy

Nigh Nightt club clubs/ s/da day y club clubs, s, supp supper er club clubs, s, cock cockta tail il lounges, bars, disco houses

4,000.00

Beer Beer gard gardens ens,, KTV/ KTV/vi vide deoke oke bar bar and other similar establishments

1,100.00

2.

Cabarets, dance halls or dancing pavilions

2,000.00

3.

Club houses and function halls

1,000.00

4.

Skating rinks

1,000.00

5.

Bath Bath house houses, s, caba cabana nas, s, reso resort rtss and and the the like like,, per establishment

2,000.00

— — — — — —

1,000.00 500.00 500.00 5,000.00 3,000.00 2,000.00

with swimming pool and wading pool po ol with swimming pool Simple resort Class A Resort Class B Resort Class C Resort

6.

Stea Steam m bath baths, s, sauna sauna bath bathss and and the the like like,, per per esta establ blis ishme hment nt

7.

Billiard halls/pool halls, mahjon hjong g hal halls, per table



2,000 2,000.00 .00 300.00 61

Q.

8.

Bowling establishments

1,500.00

9.

Circuses, carnivals, fun houses, and the like

1,000.00

10.

Merry-g Merry-go-rou o-rounds, nds, roller-coa roller-coaster sters, s, ferris ferris wheels, wheels, swings, swings, shooting galleries or similar contrivances and side show booths, per contrivance or both

11.

Theaters and cinema houses

2,000.00

12.

Audito Auditoriu rium, m, gymna gymnasia sia,, conce concert rt halls halls or simila similarr halls halls or establishments

1,000.00

13.

Race track establishments

6,000.00

14. 14.

Pelo Pelota ta/t /ten enni nis/ s/sq squa uash sh and and badm badmin into ton n cour courts ts,, per per cour courtt

15. 15.

JaiJai-al alai ai,, off off-tra -track ck or off off-front ont on bett bettin ing g stat statio ions ns

5,50 5,500. 0.00 00

16.

Lotto station

5,000.00

17.

Bingo station

5,000.00

18.

Cockpit arena

2,500.00

19.

Casinos

20.

Other amusement places

1,000.00

Financial Financial institution institutionss and/or lending lending institutio institutions ns (pawnshops, (pawnshops, banks, offshore offshore banking insurance companies, savings and loan) associations, financial and lending investors, per establishment: 5,500.00 3,200.00

Dealer Dealer in securi securitie ties, s, includ including ing foreig foreign n exchang exchangee dealer dealers, s, and/or money transfer services Per branch

S.

Copyright 2015

500. 500.00 00

150,000.00

Main office Per branch R.

500.00

2,500.00 2,000.00

Educat Education ional al plan, plan, life life plan, plan, memori memorial al plan, plan, and other other pre-ne pre-need ed companies: CD Technologies Asia, Inc. and Accesslaw, Inc.


62

Principal office Per branch/agency T.

3,000.00 2,000.00

Priv Privat atee ceme cemete teri ries es/m /mem emor oria iall park parkss Less than 1 ha. 1 ha. but less than 2 ha. 2 ha. but less than 3 ha. 3 ha. but less than 4 ha. 4 ha. but less than 5 ha. 5 ha. or more

U.

1,320.00 2,640.00 3,960.00 5,280.00 6,600.00 13,200.00

(a)

Crematorium

5,000.00

(b)

Ossuary/Columbary

2,500.00

V.

Martial arts school, driving schools

600.00

W.

Nurser Nursery, y, vocatio vocational nal and other other school schoolss not not regula regulated ted by DepEd, DepEd, and tutorial and learning centers

600.00

X.

Driving ranges

600.00

Firing ranges

2,000.00

Y.

Golf links, polo grounds

1,000.00

Z.

Mini golf links

AA.

Private Private detectives/ detectives/secur security ity agencies agencies

600.00

Principal office Posting of guard, per person, without princi ncipal pal off office BB.

Other Other busine businesse ssess or activi activitie ties: s: 1.

Promoters, sponsors or talent scouts

1,000.00

2.

For holding holding stage stage shows shows or floor/ floor/fas fashio hion n shows, shows, payable by the operator

1,000.00

For mainta maintaini ining ng an office office,, such such as region regional al operat operating ing headqua headquarte rters, rs, repres represent entati ative ve and other other simila similarr office officess

1,000.00 1,000.00

3.

Copyright 2015

1,000.00 150.00



63

4.

Cargo freight forwarders

3,000.00

5.

Cold storages of department stores, supermarkets, hotels, and groceries selling refrigerated goods

2,000.00

6.

Lumberyards

2,000.00

7.

(a) (b)

4,000.00 1,000.00

8.

Sign boards and other forms of advertisement

200.00

9.

Gun clubs

500.00

10.

Martial arts clubs

500.00

11.

Printing press/publisher

12.

Dental/Medical/Optical/Veterinary clinic

500.00

13.

Law/Accounting/Architectural office and other office of practice of profession

500.00

Car Dealer Used Car Exchange

1,000.00

14.

(a) (b) (c)

15.

Non-stock/non-profit organizations

16.

Investment company and Investment House

17.

Educational institutions (a) (b) (c)

18.

Common Carrier Passenger terminal Garage/motorpool

10,000.00 5,000.00 5,000.00

Universities and Colleges Secondary and elementary schools Pre-elementary schools

5,000.00

2,000.00 1,000.00 500.00

On poultry farms Less than 500 heads 500 heads or more but less than 1,000 1,000 heads or more but less than 5,000 5,000 heads or more but less than 7,000

Copyright 2015

200.00



40.00 100.00 140.00 160.00 64

7,000 heads or more but less than 10,000 10,000 heads or more but less than 12,000 12,000 heads or more but less than 15,000 15,000 heads or more but less than 20,000 20,000 heads or more 19.

200.00 300.00 400.00 500.00 1,000.00

On piggery farms less than 5 heads 5 heads or more but less than 15 15 heads or more but less than 30 30 heads or more but less than 50 50 heads or more

40.00 200.00 300.00 400.00 500.00

20.

For maintaining window/display office

500.00

21.

Peddlers, except peddlers of tobacco and liquor

22.

Film shooting on location, per day

23.

Delivery of goods loaded in motorized vehicles

24.

Garden and nursery plant shop

1,000.00

25.

Aquatic fish and pet shop

1,000.00

26.

Other businesses not herein-above enumerated

1,000.00

50.00 1,500.00 100.00

If the applicant be a partnership or corporation, it shall file certified copies of its articles of the partnership or incorporation and certificates of registration with the Securities and Exchange Commission, and its financial statement. A business or occupation is not exempt from paying Mayor's Permit for being conducted with another business or occupation for which the permit has been specifically paid for. Permit fees shall be paid to the Office of the City Treasurer prior to the operation of any business or exercise of any lawful profession or occupation. SECTION 79. Occupation Fees. — There shall be levied and imposed an annual fee of One Hundred Fifty Pesos (Php 150.00) on all persons engaged in the exercise of any occupation or calling which shall include, but not be limited to: Copyright 2015



65

Actors/Actresses Air-conditioning Technicians Animal Trainer Auctioneer Bagger Bakers/Cooks Band/Combo Leader Bar & Club Managers Barbers/Beauticians/Manicurists Bartenders Butchers Cashier Cattle Auctioneers Chambermaid Choreographers Club Entertainers/Singers Cook Dance Instructors Detailman Driving Instructor Electrician Electronics Technicians Embalmers Flight Attendants Forensic Expert Fortune Teller Gaffers Golf Caddie Goldsmith/Tinsmiths/Silversmiths Hairstylist Handwriting expert and similar calling Hostesses/GRO's House Painter

SECTION 80.

Indentors Insurance Adjuster Insurance Agent Jockeys Lifeguard Masseurs Master Cutters Mechanic Merchandiser Movie, TV and Stage Director Pelotaris Photographers/Videographers Plumbers Porter Production Crew Professional sports players Promo girls Promoters/Talent Scouts Radio/TV/Computer Technicians Receptionist Referees (sentenciadors) Refrigeration Technicians Sales Agent Security Guard Stage Performers Stewardesses Tailors/Dressmakers/Couturiers Tattooers Tourist Guide Waiters/Waitresses and Service Watchman Welders Usher/Usherette

Fees for Sealing and Licensing of Weights and Measures.

— Imposition of Fees. The following fees are imposed for the sealing and licensing of weights and measures: Copyright 2015



66

(a)

For sealing linear metric measures

(b)

For sealing metric measures of capacity

(c)

For sealing metric instruments of weights

(d)

(e)

Php

11.00 11.00

With capacity of not more than 30 kg

16.50

With capacity of more than 30 kg but not more than 300 kg

22.00

With capacity of more than 300 kg but not 3000 kg

27.50

With capacity of more than 3000 kg

33.00

For sealing apothecary balance and other Balances of precision Over 3000 g

385.00

Over 300 g but not more than 3000 g

220.00

Over 30 g but not more than 300 g

165.00

30 g or less

110.00

Sealing of gasoline motor pumps, per unit

550.00

For each and every re-testing and re-sealing of weights and measures instruments, which shall include gasoline pumps, there shall be collected the fee corresponding to the testing or sealing of the weights or measures as herein above provided, if found to be defective which is prejudicial to the public. Payment of Fees and Surcharges. — The fees herein imposed shall be paid to and collected by the Office of the City Treasurer. The official receipt of payment shall serve as the license for the use of such instrument for one year from the day of sealing unless it becomes defective before the expiration period. Failure to have the instrument re-tested when it has become defective 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 the interest, aside from the liability of the owner/operator thereof under the general penal provisions of this Ordinance. Copyright 2015



67

Administrative Provisions. — (a) Destruction of defective/unclaimed instrument of weights or measures. — Any defective instrument of weights or measures shall be destroyed by the City Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. The same rule shall apply in cases of instruments of weights or measures which although repairable or usable but remain unclaimed by their owners from the City Treasurer for a period of thirty (30) days from the date of its confiscation or taking. (b) Fraudulent practices relative to weights and measures. — It shall be unlawful for any person to place tag purportedly official upon any instrument of weight or measure, or attach or to fraudulently imitate any mark, stamp, brand or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or to alter in any way the certificate given or license issued by the City Treasurer or his duly authorized representative as an acknowledgment that the weight or measure mentioned therein have been duly sealed or to make or knowingly sell or use any false or counterfeit stamp, tag, certificate or license which is an imitation of or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Section; or to alter the written or printed figures or letters or any stamp, tag, certificate or license of the kind required by the provisions of this Section; or to alter the written or printed figures or letters on any stamp, tag, certificate or license for the purpose of using or re-using the same to avoid the payment of fees or charges imposed in this section; or to procure the commission of any such offense by another. (c) Unlawful possession or use of instrument with expired seal . — It shall be unlawful for any person making a practice of buying and selling goods by weight or measure; or of furnishing services the value of which is estimated by weight or measure to have in his possession without permit any unsealed scale, balance weight or measure, and for any person to use in any purchase or sale in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed or if previously sealed, the license therefore has expired and has not been renewed within twelve (12) months from the date of last sealing. If such scale, balance, weight or measure so used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer and the instrument is found not to have been altered or rendered inaccurate but still sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented Copyright 2015



68

for sealing promptly on demand of any authorized sealer or inspector of weight or measures be sealed and the owner, possessor or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class. (d) Alteration or fraudulent use of instrument of weight or measure. — It shall be unlawful for any person to alter any scale or balance, weight or measure or to use any false scale or balance, weight or measure. It shall be unlawful for any person to fraudulently give short weight or to fraudulently take excessive weight or measure in the making of a purchase or sale. Compromise power — The City Treasurer is hereby authorized to settle any obligation which does not involve fraud before a case therefore is filed in court upon payment of a compromise penalty of Five Hundred Pesos (Php 500.00). SECTION 81.

Sanitary Permit Fees and Sanitation Inspection Fees. —

A. Sanitary Permit Fees. — There shall be imposed an annual sanitary permit fee on every owner or operator of business, industrial, commercial or agricultural establishment, accessoria, building, house or room for rent, for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public, payable to the City Treasurer of an annual fee, in accordance with the following schedule: (1)

Aircraft and watercraft companies

(2)

Financial institutions, for each establishment, a. b. c. d. e. f. g.

Php 500.00

Banks Pawnshops Money shops Insurance companies Surety companies Lending Investors Others of similar nature

500.00 300.00 250.00 500.00 400.00 250.00 200.00

(3)

Gasoline Service/filling station

400.00

(4)

a. b.

Copyright 2015

Private hospitals lying-in clinics


2,000.00 1,000.00 Philippine Taxation Encyclopedia 2014

69

(5)

Medical and dental clinics

300.00

(6)

Veterinary clinics

200.00

(7)

Dwelling and other spaces for rent a.

Hotels, motels, apartels, pension inns, drive inns and others of similar nature

b.

Apartment, per door

100.00

c.

Houses for rent

150.00

d.

Dormitories, lodging or boarding houses with accommodation for: More than 40 boarders or lodgers 15 to 40 boarders or lodgers Less than 15 boarders or lodgers

e. (8)

1,000.00

Condominiums and fully furnished houses

1,000.00 750.00 500.00 1,000.00

Institutions of learning a. b. c. d.

Universities/Colleges Secondary Schools Elementary Schools Pre-Elementary Schools

1,000.00 750.00 500.00 400.00

(9)

Media companies

10)

Telephone, telegraph, teletype, cable and wireless communication companies

1,000.00

(11)

Electric and power companies

2,000.00

(12)

Display offices and/or offices of professionals

(13)

All other businesses, industrial, commercial, agricultural establishments, not enumerated above, whether owned by an individual, partnership, corporation or association, based on floor area

Copyright 2015


300.00


250.00

70

less than 25 sq. m. 25 or more but less than 50 sq. m. 50 or more but less than 100 sq. m. 100 or more but less than 200 sq. m. 200 or more but less than 500 sq. m. 500 or more but less than 700 sq. m. 700 or more but less than 900 sq. m. 900 or more but less than 1,100 sq. m. 1,100 or more but less than 1,500 sq. m. 1,500 or more but less than 1,700 sq. m. 1,700 or more less than 2,000 sq. m. 2,000 or more but less than 3,000 sq. m. 3,000 or more but less than 4,000 sq. m. 4,000 or more but less than 5,000 sq. m. 5,000 or more

125.00 150.00 200.00 250.00 300.00 1,000.00 1,500.00 2,000.00 3,000.00 4,000.00 5,000.00 6,000.00 7,000.00 8,000.00 10,000.00

Sanitation Inspection Fees. — The following establishments shall be liable for an annual Sanitation Inspection Fee: 1.

Eating and Drinking Establishments such as, but not limited to: Hotels, Restaurants, Motels, Coffee Shops, Canteen, Panciteria, Bistro, Carinderia, Fast Foods and Food Chains, Refreshment Parlors, Cafeteria, Snack Bars, Bars, Disco, Night Clubs, Videoke and Karaoke Bars

Copyright 2015

2.

Bakeries, Bakeshops, Bakehouse, Cakeshops, Cake Kitchen, Doughnut shops, and other related establishments:

3.

Delicatessens

4.

Butcher shops, private abattoirs, meat shops, fish shops and other related establishments

5.

Ice cream manufacturers, ice cream shops, milk shops and storage, raw milk shops and other related establishments

6.

Winemakers, wine shops, liquor shops, breweries, and other related establishments

7.

Aerated water shops and stores, beverage stores and other related



71

establishments 8.

Sari-sari stores (large or small), mini-grocery, grocery stores, fruit acid vegetable stores and other related establishments

9.

Storage, packaging and pulping of eggs establishments

10.

Private markets, super markets, food manufacturing and other similar establishments

11.

All other establishments which require a sanitary permit for its operation

There shall be imposed the following Sanitation Inspection Fees on the above-named establishment, based on floor area: less than 25 sq. m. 25 or more but less than 50 sq. m. 50 or more but less than 100 sq. m. 100 or more but less than 200 sq. m. 200 or more but less than 500 sq. m. 500 or more but less than 700 sq. m. 700 or more but less than 900 sq. m. 900 or more but less than 1,100 sq. m. 1,100 or more but less than 1,500 sq. m. 1,500 or more but less than 1,700 sq. m. 1,700 or more less than 2,000 sq. m. 2,000 or more but less than 3,000 sq. m. 3,000 or more but less than 4,000 sq. m. 4,000 or more but less than 5,000 sq. m. 5,000 sq. m. or more

125.00 150.00 200.00 250.00 300.00 1,000.00 1,500.00 2,000.00 3,000.00 4,000.00 5,000.00 6,000.00 7,000.00 8,000.00 10,000.00

For every re-inspection, a fee of One Hundred Pesos (Php 100.00) shall be imposed on the owner of the establishment. It shall be the duty of the City Health Officer to cause an inspection and evaluation of every establishment requiring a sanitary permit for its operation at least every six (6) months and shall cause as many additional inspections and re-inspections and evaluation to be made as necessary for the enforcement of this Ordinance. For this purpose, the City Health Officer shall issue a mission order containing the date, number, series; the name of the inspector and his identification number, the business Copyright 2015



72

names, addresses, categories of establishments to be inspected and the scheduled date of inspections. It shall be the duty of the sanitation inspector who conducted the inspection to make a report of his findings thereof to the City Health Officer. Whenever an inspection indicates that the business establishment inspected does not comply with the sanitation laws, the City Health Officer shall give the owner or operator of such establishment a notice to comply with such laws stating therein the time within which to do so. In case he fails to comply, a second notice shall be given him. In case he again fails to do so, then it shall be the duty of the City Health Officer to recommend to the City Mayor the cancellation of the permit of the establishment and its closure. SECTION 82.

Environment Protection Fees. —

For protection of the environment there shall be imposed annual fees, as follows: A.

Per Household

Php 150.00

(1) Definition — By "household" shall mean an aggregate of persons generally but not necessarily bound by ties of kinship, who sleep in the same dwelling unit and have common arrangement for the preparation and consumption of food. (2) Authority of the City Mayor — The City Mayor may enter into a Memorandum of Agreement with any Barangay or Government-owned or -controlled corporation for the collection of the Environment Protection Fee from each household for a fee. B. Manufacturer 1.

Copyright 2015

Aerated Water (Soft drinks and other similar products)

Php 5,000.00

2.

Aluminum Products

5,000.00

3.

Any kind of articles made of metal

5,000.00

4.

Bags, made of plastic

5,000.00



73

5.

Batteries

5,000.00

6.

Bayrum, pomades, tonic, lipsticks, cosmetics and other similar products

5,000.00

Beds and accessories, furnitures and other similar products

5,000.00

8.

Bihon, miki, miswa and other similar products

2,000.00

9.

Bottles

5,000.00

10.

Boxes

5,000.00

11.

Bricks, hollow blocks, ceramics, tiles and other similar products

1,000.00

12.

Candies, sweets

2,000.00

13.

Candles

1,500.00

14.

Canned good products

5,000.00

15.

Capiz articles and other shell products

2,000.00

16.

Cigar and cigarettes

5,000.00

17.

Coconut oil

5,000.00

18.

Coffee and chocolates

2,000.00

19.

Dyes, ink paste and other similar products

5,000.00

20.

Floor wax

2,000.00

21.

Tables and Furniture using Marbles

5,000.00

22.

Glassware

5,000.00

23.

Ice

1,000.00

24.

Ice cream, ice drop and other similar product

1,000.00

25.

Iron work and related activities

1,000.00

7.

Copyright 2015



74

26.

Lard, cooking oil, butter, margarine and other similar products

5,000.00

Leather articles (shoes, wallets, belts and other similar products)

1,000.00

28.

Matches

5,000.00

29.

Mechanical apparatus and engines

5,000.00

30.

Mirror

5,000.00

31.

Motor vehicles and heavy equipment plant

32.

Pants/RTW

2,000.00

33.

Pharmaceutical products

5,000.00

34.

Pianos, auto pianos, pipe organs and other musical instruments

5,000.00

27.

Copyright 2015

15,000.00

35.

Plastic products

20,000.00

36.

Rope and cordage

5,000.00

37.

Rubber articles (shoes, sandals, boots, slippers, bags, balls, and other similar products)

5,000.00

38.

Sacks and cement bags

39.

Sausage, bologna, hotdogs, frankfurters and other similar products

5,000.00

40.

Soap

2,000.00

41.

Socks, stockings and other similar products

5,000.00

42.

Textiles

20,000.00

43.

Wine and liquor distillers

10,000.00

44.

Zipper

10,000.00

45.

All other manufacturers not specially mentioned


10,000.00


75

above

C.

Wholesale/Retail Trade 1.

Supermarkets, superette, groceries and others with an aggregate area of: a. b. c. d.

2.

3.

1,000.00

those at the corner or streets along main road 200.00 those located in secondary roads 175.00

with 3 or more ovens with 2 ovens or less

1,000.00 700.00

Department Stores, Bazaars, Boutiques, Gift Shops, Novelty Shops, Dry goods, Variety Store, Shoe stores and other related stores a. b. c.

More than 200 square meters 100 to 200 square meters Below 100 square meters

5.

Jewelry Store and shops

6.

Sawmill and lumber yard a. b. c. d.

7.

15,000.00 10,000.00 7,500.00 5,000.00

Bakeries a. b.

4.

More than 1000 square meters More than 500 to 1000 square meters More than 200 to 500 square meters 200 square meters and below

Sari-sari store a. b.

2,000.00 1,000.00 500.00 500.00


10,000.00 5,000.00 2,500.00 1,500.00

Hardware, lumber, gravel and sand and other construction materials a.

Copyright 2015

2,000.00

More than 200 square meters



2,000.00 76

b. c.

1,000.00 500.00

8.

Furniture, Electrical and Home Appliance

1,000.00

9.

Glass and Aluminum Supplies

1,000.00

10.

Electronics Supplies

500.00

11.

Music Store Record bar, Musical Instrument Supplies

500.00

Bookstores, office and school supplies, Photo Supply and Related Stores

500.00

12.

13.

Drugstore with an aggregate area of a. b. c. d.

14.


2,000.00 1,000.00 750.00 500.00

Gasoline Stations a. b. c.

More than 400 square meters More than 200 to 400 square meters 200 square meters and below

2,000.00 1,500.00 1,000.00

15.

Flower Shops

1,000.00

16.

Dealer of motor vehicles

2,000.00

17.

Dealer of vehicle, spare parts, and accessories a. b.

Copyright 2015

More than 100 to 200 square meters 100 square meters and below

Auto Supply Others

1,000.00 500.00

18.

Dealer/retailers of scrap/junk materials

19.

Rice and other grains dealer/retailers and wholesalers



2,500.00

500.00

77

20.

Market stallholders

300.00

21.

Peddlers and those engaged in the buy and sell of commodities not specifically enumerated

500.00

22.

Establishments engaged in importing, wholesaling distributing and or retailing non-food products or general merchandising

1,000.00

D. Services 1.

Restaurants and fixed establishments using styrofoam, plastic and non-biodegradable materials and other related disposable materials a. b.

2.


3.

Food caterers and contractors

4.

Food stands, beverage, barbecue and other similar stands

5.

20,000.00 15,000.00

Restaurants, panciterias, cafeterias, refreshment parlors, canteens, carinderias, snack houses or any other public eating places not included in paragraph 1 hereof a. b. c. d.

2,000.00 1,500.00 1,000.00 500.00 2,000.00

500.00

Night clubs, disco houses, cocktail lounges, beer gardens, bars, and other similar establishments a. b.

Copyright 2015

More than 100 square meters 100 square meters and below

More than 100 square meters 100 square meters and below

3,000.00 2,000.00

6.

Associations and other organizations

500.00

7.

Cold storage


1,500.00 Philippine Taxation Encyclopedia 2014

78

8.

Hotels a. b. c.

9.

5,000.00 3,500.00 2,500.00

Universities and Colleges Secondary Schools Elementary Schools Pre-Elementary Schools

15,000.00 10,000.00 5,000.00 5,000.00

Private Hospitals a. b. c.

Primary Secondary Tertiary

20,000.00 25,000.00 30,000.00

13.

Maternity clinics and Lying-in Clinics

14.

Dental, optical and other clinics

15.

Therapeutic clinics and sauna baths a. b.

With 15 or more cubicles With less than 15 cubicles

16.

Dog, cat and other animal clinics

17.

Tailoring, dress and embroidery shops a. b. c.

Copyright 2015


Educational institutions a. b. c. d.

12.

15,000.00 10,000.00 5,000.00

Motels, Pension houses, lodging houses and similar establishments a. b. c.

11.


With 20 or more machines With 5 to 19 machines With less than 5 machines



4,000.00 600.00

2,000.00 1,000.00 1,000.00

2,000.00 1,000.00 500.00 79

18.

Beauty parlors and shops a. b.

19.

With 5 or more chairs With less than 5 chairs

1,000.00 500.00

Steam, dry cleaning establishments and laundry establishments

1,000.00

Telegraph, telephone, radio and TV communications and electric companies

2,000.00

22.

Funeral parlors

3,000.00

23.

Cockpit and boxing arena

5,000.00

24.

Bowling alleys

21.

a. b. c. 25.

Having 10 or more lanes Having 6 to 9 lanes Less than 6 lanes

Having 5 tables or more Having less than 5 tables

26.

Video sales/rentals/shops

27.

Theaters and cinematography a. b. c.

28.

2,000.00 1,500.00 1,000.00

Billiard and pool rooms a. b.

1,000.00 600.00 500.00


6,000.00 5,000.00 4,000.00

Blueprinting, Photocopying and other related business a.

Copyright 2015

1,000.00 500.00

Barber shops a. b.

20.

With 5 or more chairs With less than 5 chairs

With 4 machines or more



800.00 80

b. 29.

400.00

Photo shops, wood lamination photostatics and related business

800.00

30.

Painting, advertising and art shop

800.00

31.

Shops for repair of motor vehicles and bodies of motor for vehicles including vulcanizing, welding and other related business a. b. c. d.

32.

b. 33.

34.

35.

36.

2,000.00 1,500.00 1,000.00 500.00

With an area of more than 200 square meters 1,000.00 With an area of 200 square meters and below 500.00

Repair shops for rewinding refrigerator, air conditioning units and other similar machines

1,000.00

Repair shops for office equipment, radios, electric fans, cassette recorders, TV's and similar machines

500.000

Repair shops for pianos, organs and other similar musical instruments

500.00

Machine shops a. b.

37.


Motorcycle, tricycle and bicycle repair shop a.

Copyright 2015

Less than 4 machines

Having an area of more than 200 square meters Having an area of 200 square meters and below

5,000.00 4,000.00

Warehouse of any kind a.

More than 400 square meters

2,000.00

b. c.

More than 200 to 400 square meters 200 square meters and below

1,500.00 1,000.00



81

38.

Parking lots and terminal areas for passenger buses 5,000.00

39

Parking lot for other vehicles

40.

Printing shops/newspaper and book publications a. b. c.

41.

Travel/Employment/Security Agencies

42.

Accounting, bookkeeping, auditing and other related services

43.

44.

4,000.00 3,000.00 2,000.00 1,000.00

500.00

Shops for upholstery and related services a. b. c. d.

E.

With 5 machines or more With 2 to 4 machines With 1 machine

1,000.00


All other business, trade, occupation and establishments not specifically provided for in any of the classification

3,000.00 2,000.00 1,000.00 500.00

1,000.00

Financial Institutions 1.

Banks and Insurance Companies

2,500.00

2.

Pawnshops/Lending Investors and other allied institutions

1,500.00

Information and Holding companies

1,000.00

3.

F. Industries 1.

Refineries, power plants, chemical plants and other similar heavy industries

25,000.00

Any private contractor who may be allowed to dump garbage at the City Disposal Site, in accordance with the rules and regulations to be promulgated by the committee created by the City Mayor, shall pay to the City Treasurer a tipping fee of Copyright 2015



82

Php 100.00 per cubic meter or fraction thereof prior to dumping. The receipt of payment, which shall serve as the gate pass, shall be presented to the person assigned at the site. The receipt shall be stamped "USED" and recorded. SECTION 83. Trees. —

Clearance Fees for Cutting Down or Uprooting and Felling

Imposition of Fees. — The following are imposed for cutting down or uprooting/felling trees: a. b.

On private lands On government lands, roadways, subdivision

Php 100.00 150.00

EXEMPTIONS: The following are exempted from payment of fees for cutting trees; however, a clearance shall be secured: a.

Trees infected by diseases and recommended for sanitary cutting.

b.

Trees affected by typhoon and recommended for salvage cutting.

c.

Trees that pose imminent danger to properties and lives of people.

SECTION 84.

Cockfighting, Regular and Derbies. —

(a) Definitions. — When used in this Section. (1)

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

(2) "Gaffer" (Taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (3) "Referee" (Sentenciador) refers to a person who oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress and announces the result of the cockfight by words or gestures. No person shall act or work as a gaffer, referee, bet taker, promoter or exercise Copyright 2015



83

any occupation connected with cockfighting unless he has been issued a Mayor's Permit in the amount of Php 100.00 and paid the Occupation Fee as provided in this Ordinance. (b) Ownership, Operation and Management of Cockpits. Only Filipino citizens not otherwise inhibited by existing laws shall be allowed to own, manage and operate cockpits. (c) Establishment of Cockpits. No cockpit shall be established, maintained or operated within the City of Batangas unless it shall has been granted a permit in accordance with this Ordinance. Unless otherwise provided by law or ordinance, only (2) cockpits shall be permitted to operate within the City of Batangas. (d) Cockpit Site and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Batangas City Zoning Ordinance. (e) Holding or Regular Cockpits. Except as provided hereunder, regular cockpits shall be allowed only in licensed cockpits during Saturdays, Sundays and legal holidays. (f) Holding of Cockfighting Derbies. Cockfighting derbies shall only be held either on a Thursday or a Friday only. (g) Exceptions.

Copyright 2015

(1)

Cockfights, whether regular or derbies, may also be held during city agricultural, commercial or industrial fairs, carnivals or expositions or on such other day of celebration, provided that the same shall be held in licensed cockpit arenas only, as prescribed under PD 449, Section 5 (8) (d).

(2)

Cockfights, whether regular or derbies, may be allowed for the entertainment of foreign dignitaries, tourists and for the support of national fund raising campaigns and other charitable purposes.

(3)

No cockfights 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 during Registration Days for such election or referendum.



84

(h) Requirements for the Issuance of Permit to Hold Cockfighting Derbies. (1)

The host barangays shall be given a minimum amount of Two Thousand Pesos (Php 2,000.00) per derby. This amount shall be added to the general fund of the barangay. A receipt shall be given by the host barangay to the cockpit operator after receiving the amount.

(2)

A minimum amount of Three Thousand Pesos (Php 3,000.00) per derby shall be given by the cockpit operator to the designated beneficiary/beneficiaries. A receipt shall also be given to the cockpit operator by the beneficiary/beneficiaries.

(3)

Receipts from the host barangay and the beneficiary shall state the date, place and amount given by the cockpit operator.

(4)

Permit To Hold Cockfighting Derbies. The City Mayor may, subject to such terms and conditions he may impose, grant a permit to the cockpit operator to hold the derby upon the submission of the requirements for the issuance of permit to hold cockfighting, derbies and payment of lawful fees and charges.

(i)

Imposition of Fees —

There shall be imposed on cockpits and cockfighting the following fees: (1)

(2)

(3)

For Local Derbies (a)

Mayor's Permit

(b)

cockfight derby

110.00 per sultada

For International Derby (a)

Mayor's Permit

(b)

cockfight, international derby

5,500.00 per day 550.00 per sultada

Ordinary Cockfighting (a)

Copyright 2015

Php 2,750.00 per day

regular cockfighting



33.00 per sultada

85

(4)

Cockfighting under pars. g (1) and g (2), hereof (a)

local derby cockfight (1)

(b)

Mayor's Permit

2,700.00 per day

Local regular cockfight (1)

Mayor's Permit

550.00 per day

The fees hereinabove imposed, other than the Mayor's Permit which is required to be paid before the cockfight is held, shall be paid to the City Treasurer immediately the next day thereafter. SECTION 85.

Cart or Sledge Registration Fee.

Imposition of Fee. — There shall be collected a registration fee of Three Hundred Pesos (Php 300.00) per annum for each animal-drawn cart or sledge used in Batangas City which shall be registered with the Office of the City Treasurer. Administrative Provisions. — The City Treasurer shall keep a record of all carts or sledges which shall set forth, among others, the name and address of the owner. SECTION 86.

Permit Fee on Caretela or Calesa. —

Imposition of Fee. — There shall be collected a permit fee of Three Hundred Pesos (Php 300.00) per annum for each calesa or caretela used in Batangas City, which shall be registered with the Office of the City Treasurer. Administrative Provisions. — A metal plate shall be issued by the City Treasurer for every caretela or calesa at the expense of the owner thereof. The City Treasurer shall keep a record of all calesas or caretelas which shall contain, among others, the name and address of the owner. SECTION 87.

Permit Fee on Bicycle and Non-Motored Tricycle. —

Imposition of Fee. — There shall be collected from the owner of a bicycle and non-motored tricycle within the jurisdiction of the City a permit fee of One Hundred Pesos (Php 100.00) per annum for bicycle and Two Hundred Pesos (Php 200.00) for Copyright 2015



86

non-motored tricycle. There shall likewise be collected from the owner of motored tricycle being used solely for services in the jurisdiction of the City of Batangas, such as, for carrying goods and merchandise, an annual Mayor's Permit fee of Two Hundred Pesos (Php 200.00) and business taxes. A metal plate shall be issued for each bicycle or tricycle by the City Treasurer at the expense of the owner thereof. The City Treasurer shall keep a record of all these vehicles containing information such as the make and brand of the vehicle, the name and address of the owner and the number of the plate thereon. Administrative Fine. Any person who may be found to have violated the provisions of this Section by failing to get the necessary permit for his vehicle may settle his obligation by paying a fine of Five Hundred Pesos (Php 500.00) to the City Treasurer within 72 hours from his apprehension. Whereupon, said person shall no longer be subject to prosecution for violation of this Section. The provision of the Tricycle Franchising Ordinance shall be suppletory to this Section. SECTION 88.

Fees on Impounding of Stray Animals.

Definitions. — When used in this Section. (a) "Stray animal" means an animal which is unrestrained, and not under the control of its owner, or the one in charge or possession thereof, found roaming at large in public or private places. (b) "Public place" includes national, provincial, city or barangay streets, parks, plazas, markets and such other places open to the public. (c) "Private place" includes streets, roads, yards, rice fields, or farmlands or lots owned by a private person. (d) "Large cattle" includes horses, mules, asses, carabaos, cows, and other domesticated members of the bovine family. Imposition of Fees. — There shall be imposed, for each head of stray animal Copyright 2015



87

caught in public or private places, on the claimant or owner thereof, if found, the following fees for each day or fraction thereof: (a)

Large cattle and others of the bovine family,

Php 300.00

(b)

Pigs, goats, sheep, dogs

200.00

(c)

All other animals

100.00

Time of Payment . — The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal. Administrative Provisions. — The Head of the Office of the City Veterinary and Agricultural Services (OCVAS) is hereby authorized to impound stray animals in the City corral or place duly designated for the purpose. Notices of the impounded stray animals shall be posted in the City Hall and other public places in the City of Batangas. Impounded animals not claimed within two (2) days after the date of impounding shall be sold at public auction and the proceeds thereof turned over to the City Treasurer. In case such animals are not sold for lack of buyers or for any other reason, the animals shall be disposed in a manner that shall be for the best interest of the City. SECTION 89.

Fee for the Registration of Dogs. —

Imposition of Fee. — Every person who owns or keeps any dog shall obtain a license therefor and pay to the City Treasurer the sum of One Hundred Pesos (Php 100.00) per dog. Administrative Provisions. — The City Treasurer shall keep a record of all licensed dogs, describing the same by the name and address of the owner or keeper thereof. The owner or keeper shall provide the dog with a leather or metal collar for identification. SECTION 90.

Fees for the Registration of Large Cattle. —

Imposition of Fees. — There shall be collected by the City Treasurer the following fees: (a) Copyright 2015

For certificate of ownership



Php 50.00 88

(b)

For certificate of transfer

50.00

(c)

For registration of private brand

50.00

Time and Manner of Payment . — The fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. Administrative Provisions. (a) The owner of the large cattle is hereby required to register said cattle with the City Treasurer. (b) All branded and counter-branded animals presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, brands and other identification marks of the cattle. (c) The transfer of the large cattle, regardless of its age, shall likewise be registered with the City Treasurer. It shall be entered in the registry book setting forth among others, the names and residence of the owner and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, age, brand, and other identifying marks of the animal, and a reference by number to the original certificate of ownership. SECTION 91.

Permit Fees on Parades, Motorcades and Other Activities.

— Imposition of Fees. — There shall be collected a Mayor's Permit fee of Five Hundred Pesos (Php 500.00) per day on parade or motorcade and other similar activities carried on in Batangas City and if there is a request for police escort, another Five Hundred Pesos (Php 500.00) shall likewise be collected, both payable to the City Treasurer. Time and Manner of Payment . — The fee imposed herein shall be payable upon filing of the application for a permit for the parades, motorcades and other activities. No such activity shall be held without the permit. Administrative Provisions. — The Station Commander of the Philippine National Police, Traffic Development and Regulatory Office (TDRO) of the City and those authorized by the City Mayor shall maintain the orderly and peaceful conduct of the parades, motorcades and other activities. Copyright 2015



89

SECTION 92.

Tiangge or Privilege Store. —

Imposition of Fees. (a) There shall be a daily fee of One Hundred Fifty Pesos (Php 150.00) per day for each stall set up in an air-conditioned place/area or establishment regardless of dimension, located in Batangas City for the duration that the tiangge or privilege store is allowed to operate. (b) There shall be a daily fee of One Hundred Pesos (Php 100.00) per day or each stall set up in a non-air-conditioned place/area or establishment regardless of dimension located in Batangas City for the duration that the tiangge or privilege store is allowed to operate. (c) Should the duration exceed three (3) months in any taxable year, then it shall not be considered a tiangge or privilege store. It shall be subject to business taxes. Exemption. — The fees in this article shall not be collected from those under contract with exhibit organizers; provided, however, the exhibit organizer must have existing business permit fees and has paid the city taxes and fees for the current year. Manner of Payment . — The fees imposed shall be paid to the City Treasurer. Penalty. — The tiangge or privilege store who fails to pay the fee for five (5) consecutive days shall cause automatic closure of the tiangge or privilege store. SECTION 93. Building Permit and Related Fees. — The assessment and collection of building permit fees, signboard permit fees, plumbing inspection permit fees, mechanical/electrical installation and inspection fees, and such other impositions prescribed by the Department of Public Works and Highways in the exercise of regulatory powers over public and private buildings and structures under Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines shall be governed by such code and the rules and regulations promulgated thereunder and all applicable laws and ordinances. SECTION 94. Penalty for Delay.

Permit Fees for Excavation, Cash Bond for Restoration and

This Section shall apply to all private contractors, government-owned and Copyright 2015



90

controlled corporations, telecommunication, light, water, petroleum, natural gas and other related companies. Application for diggings and/or excavation permit on all City roads, streets and alleys, public or private, shall be filed with the City Engineer's Office at least seven (7) days prior to the scheduled date of the digging and shall be accompanied by the following documents: A.

Excavation and installation plans.

B. Sworn letter of undertaking signed by the applicant which shall provide the following: 1.

Appropriate markers and other safety devices which shall indicate therein the name of the project proponent.

2.

Steel plates to cover excavated portion during day and night time to prevent accidents.

3.

Notice of schedule of diggings and restorations.

A cash bond equivalent to twenty percent (20%) of the total cost of excavation and restoration shall be deposited with the City Treasurer prior to the issuance of the permit. The City Engineer may allow contractors to put up annual cash bonds on reasonable grounds upon presentation of plan and project cost. After ascertaining that the application for permit have complied with all appropriate provisions of laws and ordinances, the City Engineer's Office shall within seven (7) days issue the corresponding permit for digging works. In cases of emergency where excavation must be undertaken to prevent loss or damage to life or property, excavation can be commenced provided that within forty-eight (48) hours after the occurrence of the emergency, a report thereon shall be submitted by the Contractor and an excavation permit shall immediately be secured for that purpose, and provided further, that the City Engineer be informed prior to the commencement of the work. While the digging and/or excavation is on-going, all excavated materials like soil, stones, gravel and the like shall be put in sacks or similar containers to maintain Copyright 2015



91

cleanliness and orderliness on the roads, streets, alleys, and other public places, provided, however, that sand and construction materials which shall no longer be used for restoration shall be removed immediately from the place of work. Withdrawal of the cash bond shall be permitted upon the certification of the City Engineer provided that the amount of cash bond may be withdrawn only after the lapse of one (1) month from said certification of the completion of the restoration; and provided further, that if the restoration done is not in accordance with the planned restoration, the amount of the cash bond shall be used by the City Engineer for the proper restoration work, and provided furthermore, that if the cash bond is not sufficient for the restoration, the contractor or applicant shall be liable for the additional cost for the proper restoration. The excavated portion of the roads and pavement shall be restored to its original form, shape and condition immediately upon the completion of the project. The restoration project shall be covered by a warranty period of six (6) months. A certificate of clearance must be secured from the Traffic Development and Regulatory Office (TDRO) in coordination with the Philippine National Police Traffic Division of the City prior to the commencement of the work, except in cases of emergency as herein provided, with regards to traffic re-routing, if necessary, to avoid inconvenience to motorists and the public. Compliance with Section 152-C of the Local Government Code of 1991 on the issuance of barangay clearance shall be complied with. Imposition of Fees. — There shall be imposed the following fees on every person who shall make any excavation on roads, streets or alleys, public or private, within Batangas City. (a)

For roads, streets or alleys with concrete pavement: (1)

One (1) sq. meter or less

(2)

In excess of one (1) sq. meter or fraction thereof

Php 500.00

150.00/sq. m.

(b) For roads, streets, or alley with asphalt pavement (1)

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400.00

92

(2)

(c)

In excess of one (1) sq. meter or fraction thereof

100.00/sq. m.

For roads, streets or alleys with gravel pavement: (1)


(2)

In excess of (1) sq. meter or fraction thereof

250.00 50.00/sq. m.

In addition, the applicant shall pay the other fees provided for under the National Building Code and other related laws. Administrative Provision — All permits issued hereunder shall expire upon the completion of the project. In the event that the excavation and/or restoration project is not done or commenced pursuant to the schedule submitted to the City Engineer, the permit granted shall be valid only for a period of six (6) months from date of issuance. Penal Provisions: Any person found guilty of violating any provisions of this section shall be punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more than Five Thousand Pesos (Php 5,000.00), 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 violator is a corporation, partnership or association, the penalty shall be imposed on its president, manager or person directly in charge of the digging and/or excavation. Administrative Fine. — Without prejudice to the penal provision hereinabove prescribed, there shall be imposed an amount of Five Thousand Pesos (Php 5,000.00) on every person who shall begin any excavation without permit from the City Engineer. He shall likewise be liable to pay the amount of One Thousand Pesos (Php 1,000.00) per day of delay in securing the required permit and another One Thousand Pesos (Php 1,000.00) per day of delay in the restoration work on roads, streets, alleys, public or private. SECTION 95. Fees for the Issuance of Veterinary Health Certificate and/or Veterinary Shipping Permit . — Imposition of Fees. — For the transport or shipping of animals, which shall include, but not limited to those herein-below enumerated, the following fees shall be imposed and collected from the owner or caretaker thereof: Copyright 2015



93

Poultry

0.10/head

Gamefowls

10.00

Swine

2.00

Cattle/Carabao/Horse

5.00/head

Dog and cat

5.00

Other animals

5.00

SECTION 96.

Issuance of Veterinary Clearance Fees. —

Imposition of Fees. — No Person shall put up, construct or operate the following business establishments, unless he shall have paid for and secured a veterinary clearance: 1.

Veterinary hospital

200.00

2.

Veterinary clinic

100.00

3.

Veterinary supply

100.00

4.

Meat Processing Plant

200.00

5.

Meat Stall

100.00

6.

Meat shops

100.00

7.

Feed mill

200.00

8.

Weighing scale

100.00

9.

Pet shop

100.00

10.

Auction market

200.00

11.

Slaughter house

200.00

12.

Livestock farm a.

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Piggery (regardless of age)



94

100 — 150 heads 150 — 200 heads 200 heads and above b.

Large animals 50 heads and above

13.

100.00 150.00 200.00

Quail farm 1,000 heads 5,000 heads 10,000 heads

15.

100.00 150.00 200.00

Other animals

SECTION 97. A.

200.00

Poultry farm 5,000 heads 10,000 heads 30,000 heads

14.

100.00 150.00 200.00

200.00

Service Fees. —

SERVICE FEES OF THE OFFICE OF THE CITY ENGINEER

IMPOSITION OF FEES. — The City Engineer, through the Materials Quality Division, shall impose and the City Treasurer shall collect for services rendered, the following laboratory testing fees:

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1.

Grading

2.

Liquid limit

80.00

3.

Plastic limit

80.00

4.

Compaction

390.00

5.

FDT (Field Density Test)

350.00 per hole

6.

Specific Gravity

110.00

7.

Absorption

130.00


Php 130.00


95

8.

Compression

100.00 per piece

9.

Flexural

200.00 per piece

10.

Core Boring (9" diameter)

900.00 per hole

11.

Core Boring (6" diameter)

750.00 per hole

12.

Other Tests

100.00 per test

Authority of the City Mayor to Increase Fees. — The City Mayor, upon recommendation of the City Engineer, may increase fees mentioned in this Section to cover the increases in the cost of supplies and materials used in delivering aforesaid services. B.

SERVICE FEES OF THE CITY HEALTH OFFICER

IMPOSITION OF FEES — The City Health Officer shall impose and the City Treasurer shall collect for services rendered, the following fees: A.

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Laboratory Examination (Primary Laboratory) 1.

Complete Blood Count

2.

Hemoglobin

50.00

3.

Hematocrit

50.00

4.

Differential Count

50.00

5.

WBC count

60.00

6.

Platelet count

75.00

7.

Routine Urinalysis

40.00

8.

Routine Fecalysis

40.00

9.

Gram Staining

80.00

10.

Blood Typing

75.00

11.

Pregnancy Test

80.00


Php 85.00


96

B.

12.

RPR — SY

130.00

13.

Hepatitis B Ag (Screening Test)

130.00

14.

TPHA

130.00

15.

HIV Screening Test

300.00

For Secondary Laboratory

All examinations of primary laboratory plus the following:

C.

1.

Fasting blood sugar

90.00

2.

Cholesterol

90.00

3.

Blood Urea Nitrogen

90.00

4.

Creatinine

90.00

5.

Blood Uric Acid

90.00

6.

Triglycerides

120.00

7.

FUDL

130.00

8.

LDL

130.00

9.

SGOT

150.00

10.

SGPT

150.00

X-ray Services 1.

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Head a.

Skull (APL)

190.00

b.

Mastoids (3 views)

500.00

c.

Optic Foramen (R&L)

265.00

d.

PNS (3 views)

260.00



97

2.

3.

e.

Orbit (2 views)

200.00

f.

Maxilla Mandible (2 views)

190.00

g.

Nasal Bone

200.00

h.

Temporomandibular joint (4 views)

400.00

i.

Zygoma

140.00

j.

Facial Bones

145.00

k.

Dental X-ray

200.00

Thoracic a.

Chest PA view — adult

140.00

b.

Chest AP view — pedia

160.00

c.

Chest APL pedia

160.00

d.

Chest APL adult

240.00

e.

Apicolordotic

90.00

Vertebral Column a.

Cervical (2 views)

200.00

b.

Thoracic (2 views)

200.00

c.

Lumbar vertebra (2 views)

400.00

d.

Lumbosacral (2 views)

400.00

Thoraco-lumbar, Cervico-thoracic

4. Copyright 2015

e.

Sacrum and Coccyx (2 views) 200.00

f.

Scoliotic series

400.00

Abdomen



98

Plain Abdomen & Kidney, Ureter, Bladder (KUB) (1 view) 200.00 5.

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Skeletal a.

Shoulder Joint

150.00

b.

Thoracic cage

150.00

c.

Clavicle (1 view)

150.00

d.

Scapula (2 views)

170.00

e.

Sternum (2 views)

170.00

f.

Humerus

170.00

g.

Elbow joint (2 views )

150.00

h.

Forearm (2 views)

170.00

i.

Wrist (2 views)

110.00

j.

Hand (2 views)

110.00

k.

Pelvis (1 view)

150.00

l.

Hip joint (2 views)

170.00

m.

Femur (2 views)

170.00

n.

Knee joint (2 views)

150.00

o.

Leg (2 views)

170.00

p.

Ankle joint (2 views)

150.00

q.

Oscalsis (2 views)

150.00

r.

Foot (2 views)

150.00

D.

ECG examination

100.00

E.

Medical Examination Certificate Fee

100.00



99

F.

Medical Certificate for Sickness Notification

100.00

G.

Burial Permit Fee

75.00

H.

Transfer Permit Fee for transfer to other towns/cities

75.00

I.

For exhumation of cadaver

J.

Removal of cadaver for transfer to other niche, musoleum or other burial grounds within the City of Batangas 150.00

K.

For cremation

L.

For entrance from other city/town

M.

Rental for use of public burial ground or niche(for every five years)

300.00

Rental for use of public burial ground for Musoleum (for every five years)

1,000.00

N.

150.00

150.00 75.00

Authority of the City Mayor to Increase and Provide Additional Fee. — The City Mayor, upon recommendation of the City Health Officer, may increase the fees mentioned in paragraphs A, B, C and D of this Section to cover the increases in the cost of supplies and materials used in delivering the aforesaid services. Further, the City Mayor, upon acquisition of other laboratory equipment and testing kits, may, upon recommendation of the City Health Officer, impose reasonable fees for such additional diagnostic procedures. Authority of the City Mayor to Grant Exemption from Payment of Service Fees. — The City Mayor may grant exemption from payment of service fees to any person certified as indigent by the City Social Welfare and Development Officer or his authorized representative, and to registered senior citizens with proper identification cards. Administrative Provisions:

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100

(1) Persons engaged in the manufacture, preparation, serving or handling of food in whatever form, whether cooked or uncooked, are hereby required to undergo a physical examination once every six (6) months. In addition, all such persons engaged in the manufacture, preparation, serving or handling of food in whatever form, whether cooked or uncooked, are hereby required to undergo Chest X-ray, stool examination or other laboratory examinations deemed necessary within the same period and shall pay fees herein above provided. The results of the physical examination, chest x-ray, stool examination and other laboratory examinations shall be contained in the medical or health certificate to be issued by the City Health Officer. (2) The Chest x-ray, stool examination, and other laboratory results shall be presented first before the physical examination is conducted. The medical certificate fee shall be paid for before the certificate is issued. (3) No person shall be granted any permit to engage in the manufacture, preparation, serving or handling of food in whatever form unless he undergoes a medical examination as herein above provided and is found fit to engage in the said business by the City Health Officer or his duly authorized representative as contained in the medical certificate to be issued under this section. (4) Employees, guest relations officers (GRO's), hostesses, dancers, dance instructors, singers, band players, stage and other performers of dance halls, day and night clubs, videokes and other establishments primarily devoted for entertainment are hereby required to undergo physical examination, chest x-ray and the required laboratory examinations once every six (6) months and to see to it that they have been issued their respective medical certificates required under this Ordinance. In addition, GRO's, hostesses, and other performers as required by P.D. 856 shall undergo laboratory examination every 2 weeks. (5) Owners, managers and operators of dance halls, day and night clubs, videokes and other establishments devoted primarily for entertainment shall not hire or permit their employees, guest relations officers, hostesses, dancers, dance instructors, singers, band players, stage and other performers to work in their establishments without having undergone physical examination, chest x-ray and the required laboratory examinations and having been issued the necessary medical certificate. The presence of workers without permits in the establishment shall be prima facie evidence that the owners, operators, managers of the establishment violated this Ordinance. Copyright 2015



101

(6) Persons seeking employment in establishments not covered by paragraphs 1 and 4 of this Section and P.D. 856 and P.D. 522, where a medical certificate is a pre-employment requirement, shall present their chest X-ray results or other laboratory procedures deemed necessary to the City Health Officer before the issuance of a medical certificate. (7) The City Health Officer shall keep a record of the physical and other health examination conducted and copies of the medical certificates issued, which shall include, among others, the name of the individual examined, the date and the purpose for which the examination was conducted. Penal Provisions: Owners, operators or managers, or persons in charge of day and night clubs, videokes and other establishments primarily devoted for entertainment who shall hire or permit any person required under this Ordinance to undergo physical examination, chest x-ray and the required laboratory examinations to work without undergoing such examination shall be penalized by a fine of Five Thousand Pesos (Php 5,000.00) or imprisonment of not less than six (6) months but not more, than one (1) year, or both, such time and imprisonment at the discretion of the Court. The presence of such persons within the premises of the establishment shall be prima facie evidence that the owners, operators, managers or persons in charge thereof violated this Ordinance. Any person required to undergo physical examination, chest x-ray and laboratory examinations before engaging in business or exercising his occupation who shall be found violating this Ordinance shall be punished by a fine of Five Thousand Pesos (Php 5,000.00) or imprisonment of not less than six (6) months but not more than one (1) year or both such fine and imprisonment in the discretion of the Court. In case the offender shall be punished by a fine and he shall be found insolvent, then he shall suffer imprisonment at the rate of Php 50.00 a day. Administrative Fines. — (1) The owner, operator, manager or person in charge of any day or night club or any other establishment primarily devoted for entertainment who shall be found to violate this Ordinance may settle his obligation by paying to the City Treasurer the amount of Five Thousand Pesos (Php 5,000.00) within 72 hours from apprehension. Whereupon, he shall no longer be subject to prosecution for violation of this Ordinance. Copyright 2015



102

(2) Any person required to undergo physical and medical examination before engaging in business or exercising his occupation who shall be found to violate this Ordinance may settle his obligation by paying the amount of One Thousand Pesos (Php 1,000.00) to the City Treasurer. Whereupon, he shall no longer be subject to prosecution for violation of this Ordinance. C. SERVICE FEES OF THE OFFICE OF THE CITY VETERINARY AND AGRICULTURAL SERVICES. IMPOSITION OF FEES. — The City Veterinarian shall impose and the City Treasurer shall collect for services rendered, the following laboratory fees: A.

B.

C.

D.

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Artificial Insemination, per head (a)

Swine

(b)

Cattle and Carabao

Php 100.00 250.00

Natural Insemination (a)

Buck

250.00

(b)

Bull

400.00

(c)

Boar

250.00

Deworming (a)

Large Cattle, per head

200.00

(b)

Dogs and Cats, per head

150.00

(c)

Chicken, per 100 heads

50.00

Castration, per head

500.00

(a)

Large Cattle

500.00

(b)

Sheep and Goat

300.00

(c)

Dogs and Cats

300.00



103

E.

F.

Caesarean Section (a)

Dog

2,500.00

(b)

Cat

2,500.00

Spaying, per head (a)

Dog

2,500.00

(b)

Cat

2,500.00

SECTION 98. Clearance Fees. — There shall be paid for each clearance certificate issued by the Offices of the City Prosecutor, Courts, Philippine National Police, Sheriff, the Department of Interior and Local Government, the Sangguniang Panlungsod and other offices of Batangas City Government, the following fees: (a)

For employment, scholarship, study grant

Php 50.00

(b)

For change of name

100.00

(c)

For application for Filipino citizenship

500.00

(d)

For passport or visa application

50.00

(e)

For firearms permit application

300.00

(f)

For other purposes

50.00

Time of Payment . —The fees provided under this Section shall be paid to the City Treasurer upon application for the clearance. SECTION 99. Civil Registry Fees. — The following fees shall be collected for services rendered by the Civil Registrar's Office: 1.

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Marriage fees (a)

Application fee for marriage

(b)

Marriage license fee

(c)

Family planning seminar fee


Php 100.00 100.00 50.00


104

2.

(d)

Marriage counseling fee

(e)

Solemnization fee

100.00

Registration Fees A.

Court Decrees (a)

Legal Separation

200.00

(b)

Annulment of Marriage / Divorce/Revocation of Divorce

300.00

Absolute Nullity of Marriage

100.00

(c)

(d)

Adoption Foreign Local

300.00 200.00

(e)

Recognition or acknowledgement of natural children or impugning or denying recognition 200.00

(f)

Judicial determination of affiliation

200.00

Custody of minor and guardianship

200.00

(h)

Naturalization

500.00

(i)

Repatriation or voluntary renunciation of citizenship

500.00

(j)

Correction of entries

100.00

(k)

Presumptive Death

100.00

(l)

Partition and distribution

(g)

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50.00



105

of properties of spouses and delivery of the children's presumptive legitime

200.00

B.

Other Court Orders and/or Decrees

100.00

C.

Legal Instruments (a)

Election of citizenship

(b)

Affidavit of oath of allegiance of a wife and/or children's choice of citizenship 200.00

(c)

Mother's Acknowledgement

(d)

Acknowledgement/Admission of Paternity 100.00

(e)

Affidavit of legitimation

100.00

(f)

Certificate of legal capacity to contract marriage

100.00

Marriage settlement and any modification thereof

100.00

(h)

Affidavit of Reappearance

100.00

(i)

Authorization and ratification of artificial insemination 200.00

(j)

Waiver of rights/interests of absolute community of property

(g)

3.

100.00

100.00

Additional fees for delayed registration of all registrable documents: (a)

(b) Copyright 2015

100.00

After 30 days from date of finality of court decisions or administrative bodies

100.00

After 30 days but within the



106

(c)

(d)

4.

year of birth and death

100.00

After 15 days from date of marriage

100.00

Thereafter, for each year of delay (birth, marriage, and death)

100.00

Issuance of Civil Registry documents (Birth, Marriage, Death, and Others) (a)

Certified true or photocopy of documents for: Travel abroad Local employment/reference Visa/Embassy Requirement

(b)

Transcription for: Travel abroad Local employment/reference Visa/Embassy Requirement

(c)

(d)

(e)

(f)

(g)

5.

Copyright 2015

50.00 50.00 50.00

50.00 50.00 50.00

For Documents using Security Paper

100.00

For Certification of No Marriage

300.00

Certified photocopy of registered Court Decrees Certification of Family Composition Certification of any Civil Registry Document not mentioned above

50.00 per page

500.00

50.00

Fees and charges for filing petition for Change of First Name/Correction of



107

clerical error as mandated under Republic Act No. 9048 and its Implementing Rules and Regulations. A.

Filing Fee (a)

(b)

B.

3,000.00

Petition for correction of clerical error

1,000.00

Service Fees (a)

(b)

6.

Petition for change of first name

Migrant Petition for change of first name Migrant Petition for correction of clerical error

500.00

Fees and charges for Republic Act 9255 — Affidavit to Use the Surname of the Father (AUSF) A.

B.

C.

Regular Fee (a)

Filing fee

300.00

(b)

Registration of AUSF

100.00

(c)

Annotation Fee

100.00

Discounted Fee (if client has Certificate of Indigency) (a)

Filing fee

50.00

(b)

Registration of AUSF

50.00

(c)

Annotation Fee

50.00

Service Fee Out-of-Town Change of Surname

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1,000.00


100.00


108

7.

8.

Documents procured through Batch Request System (BREQS) (a)

Birth Certificate

75.00

(b)

Marriage Certificate

75.00

(c)

Death Certificate

75.00

(d)

Certificate of No Marriage

70.00

Other Services Fees (a)

Supplemental Report

100.00

(b)

Annotation on registered birth, marriage, death certificate per outside zone court decrees

100.00

Out-of-town registration of birth, death, marriage

200.00

Parental Consent or Advice to Marry

100.00

Endorsement to NSO fee

100.00

(c)

(d)

(e)

SECTION 100. Secretary Fees. — The following fees are hereby imposed on every person securing a copy of official records on documents in any of the offices of the City, except the Civil Registry. 1.

For every 100 words or fraction thereof, excluding the certification and other notations Php 50.00

2.

Where the copy to be furnished is in a printed form, per page

50.00

For each certificate of correctness of a document of an office written on the copy thereof, per page

50.00

3.

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109

4.

5.

6.

7.

For certifying the official act of a Judge or other judicial certifications

50.00

For certified copy of any paper, decision, or judgement which any person is entitled in connection with judicial proceedings, for every 100 words

50.00

For certification of photocopies reproduced by copying machine, per page

50.00

Computer print out for taxes and copies of other documents not herein enumerated

100.00

SECTION 101.

Assessor's Annotation Fees. —

Imposition Fees. — A. Annotation Fees — There shall be collected from every person requesting the annotation of certain documents on the face of the Tax Declaration at the City Assessor's Office the following fees: (1)

If the transaction contained in the presented document involves an amount of Php 3,000.00 or less

Php 20.00

For every Php 1,000.00 in excess of Php 3,000.00 but not to exceed Php 10,000.00

10.00

(3)

For each release of mortgage

50.00

(4)

For each document that involves no amount of money such as, but not limited to, lis pendens

50.00

(2)

B.

Certification Fees (1)

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For each page of certified true copy



110

of document/Tax declaration (2)

(3)

50.00

For each certification of: (a)

Tax declaration

50.00

(b)

Non-improvement

50.00

(c)

Property Holdings

50.00

(d)

No Mortgage

50.00

(e)

Tax Mapping

50.00

(f)

All other related assessment records

50.00

For each certification of photocopies of base maps and blue print and other related assessment records

SECTION 102.

50.00

Processing Fees for Zoning or Locational Clearance. —

Imposition of Fees. — The following fees for zoning or locational clearance, development permit and other clearances/permits for use, development and occupancy of land, construction, erection, repair, renovation, alteration, improvement, use and occupancy of buildings/structures/support facilities and accessory structures, and/or project/activity to be undertaken, established, developed, maintained, or operated within the jurisdiction of Batangas City shall be collected by the City Treasurer or his authorized deputies from their respective owners, contractors, developers or operators, to wit: A.

Zoning/Land Use Certification Fee

B.

Zoning/Locational Clearance Fees (1)

Copyright 2015

Php 200.00

Single residential structure the costs of which are: (a)

Below Php 10,000.00

100.00

(b)

Php 10,000.00 or more but less than Php 30,000.00

120.00



111

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j) (2)

(b)


200.00


400.00


600.00

Php 600,000.00 or more but less than Php 1,000,000.00

800.00

Php 1,000,000.00 or more but less than Php 2,000,000.00

1,000.00


2,000.00

Php 4,000,000.00 and over

2,500.00

For the first Php 50,000.00 of the project cost For every additional Php 50,000.00 of the project cost or a fraction thereof

100.00

80.00

Apartelle/Pension House/Lodging House (a)

(b)

Copyright 2015

130.00

Apartment/Townhouse/Dormitory (a)

(3)


For the first Php 50,000.00 of the project cost

200.00

For every additional Php 50,000.00 of the project cost or a fraction thereof

100.00



112

(4)

Institutional buildings/structures / establishments projects such as schools, hospitals and other uses enumerated in the Zoning Ordinance, based on the following project costs: (a)

(b)

(5)

(b)

80.00


1,000.00

200.00

Establishment/Operation of Commercial Project based on the following project costs/capitalization/working capital (a)

(b)

(c)

(d) Copyright 2015


100.00

Development and construction of commercial or industrial projects/establishments/buildings / structures/supporting facilities including equipment and machineries based on the following project costs: (a)

(6)



300.00


500.00


800.00

Php 10,000.00 to 50,000.00



1,000.00 113

(e)

(7)

(b)

(b)

(b)

Copyright 2015


1,000.00

200.00


1,000.00

200.00

Site development for commercial, industrial and other development purposes based on the following project costs, per square meter of the total land area: (a)

(10)


Special Uses/Projects and related activities/uses based on the following projects costs: (a)

(9)

200.00

Airport/Seaport/Harbor and related project/facility based on the following project costs: (a)

(8)

For every additional Php 50,000.00 of the project cost/Capitalization/working capital or a fraction thereof

For the first 5,000 sq. m. of the total land area

2.20/sq. m.

For every additional land area, per square meter or a fraction thereof

0.50/sq.m.

Repair/Renovation/Alteration Permit of commercial and industrial projects / structures/buildings based on the



114

following project costs: (a)

(b)

C.


200.00

Locational Clearance/Development Permit Fees (1)

Approval of Residential Subdivision Project (a)

Preliminary Approval / Locational Clearance Fee (1)

(2)

(b)

(2)

(c)

For the first 5,000 square meters of the total land area For every additional land area, per square meter or fraction thereof

2,000.00

1.00

Development Permit Fee (1)

For the first 5,000 square meters of the total land area

4,000.00


2.00

Alteration of Plan Fee (imposed on land area affected) (1)

Copyright 2015

1,000.00


For the first 500 square meters of the area affected Philippine Taxation Encyclopedia 2014

5,000.00 115

(2)

(d)

(1)

Below 1.0 hectare

3,000.00

(2)

1.0 hectares or more but less than 3.0 hectares

5,000.00

3.0 hectares or more but less than 6.0 hectares

7,000.00

6.0 hectares or more but less than 10 hectares

10,000.00

10 hectares and over

20,000.00

(4)

(5)

(2)

Change of Name of Subdivision Project

1,000.00

Approval of Condominium Project (a)

Preliminary Approval / Locational Clearance Fee (1)

(2)

Copyright 2015

5.00

Transfer of Ownership of Subdivision Project with the following area:

(3)

(e)



For the first 500 square meters of the total floor area of the building For every additional floor area of the building, per square meter or a fraction thereof


1,000.00

3.00

116

(3)

(b)

(2)

(2)

(2)

200.00


2,000.00


150.00

For every square meter or a fraction thereof of the total land area

5.00

For every square meter or a fraction thereof of the total floor area

5.00

Approval of Economic and Socialized Housing Project (a)

Copyright 2015


2,000.00

Conversion of existing structure to condominium (1)

(3)


Alteration of Plan Fee (imposed on affected area) based on the following projects costs: (1)

(d)

3.00

Development Permit Fee based on the following project costs: (1)

(c)

For every square meter of the total land area or a fraction thereof

Preliminary Approval/Locational



117

Clearance Fee (1)

(2)

(b)

(c)

(d)

(4)


800.00

0.50


For the first 5,000 square meters of the total land area 1,500.00

(2)

For every additional square meter or a fraction thereof of the total land area

1.00

Alteration of Plan Fee (imposed on affected area) (1)

For the first 500 square meters of the total land area 3,000.00

(2)

For every additional square meter or a fraction thereof of the total land area

Additional on floor area of houses / buildings sold with lot, per square meter

3.00

5.00

Approval of Memorial Park/Cemetery Project (a)

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For the first 5,000 square meters of the total land area

Preliminary Approval/Locational Clearance Fee (1)


(2)




1.00 118

(b)

(c)

(5)

(1)


(2)


2.00


For the first 500 square meters of the affected area 3,000.00

(2)

For every additional land area per square meter or a fraction thereof

5.00

Approval of Commercial Subdivision/Estate Project (a)

(b)

(c)

Copyright 2015

Development Permit Fee



(2)


1.50



(2)


2.50

Alteration of Plan Fee (imposed on affected area)



119

(1)

(2)

(6)

(b)

(c)

For every additional land area, per square meter or a fraction thereof of the affected area

5.00



(2)


1.50



(2)


2.50


(2)

For the first 1,000 square meters of the affected area For every additional square meter of area affected or a fraction thereof

5,000.00

5.00

Approval of Farmlot Subdivision Project (a)

Copyright 2015

5,000.00

Approval of Industrial Subdivision/Estate Project (a)

(7)

For the first 1,000 square meters of the affected area

Preliminary Approval/Locational



120

Clearance Fee (1)

(2)

(b)

(c)

D.

For the first 5,000 square meters of the total land area For every additional land area, per square meter or a fraction thereof

(1)


(2)


1.00



(2)


1.50

Land Use Reclassification Fees 1.

Application Filing Fee

2.

Final Processing Fee

2,000.00

1.00

Zoning Inspection Fees for Application for Occupancy Permit 1.

Copyright 2015

0.50

Development Permit Fee

Per square meter or a fraction thereof of the total land area E.

800.00

Residential Building — the actual cost of which are as follows:



121

(a)

Php 100,000.00 or less

100.00

(b)

More than Php 100,000.00 but less than Php 300,000.00

150.00


200.00


250.00

Php 800,000.00 or more but less than Php 1,200,000.00

300.00


350.00

Php 2,000,000.00 and above

500.00

(c)

(d)

(e)

(f)

(g) 2.

Apartment/Townhouse/Dormitory (a)

(b)

3.

(b)

10.00

For the first Php 50,000.00 of the actual cost For every additional Php 50,000.00 of the actual cost or a fraction thereof

300.00

10.00

Institutional projects/buildings such as schools, hospitals and other buildings / activities enumerated in the zoning ordinance on the following actual costs: (a)

Copyright 2015

For every additional Php 50,000.00 of the actual cost or a fraction thereof

200.00

Apartelle/Pension House/Lodging House (a)

4.

For the first Php 50,000.00 of the actual cost




300.00

122

(b)

5.

(b)

500.00


10.00

Application Processing Filing Fee a.

Residential

b.

Commercial/Industrial

10,000.00

c.

Institutional

10,000.00

d.

Apartment/Townhouse/Dormitory 10,000.00

3,000.00

Locational Clearance For Signs 1.

Per Sign board

200.00

2.

Per Illuminated sign

200.00

3.

Per Streamer/banner

30.00

4.

Per Poster

20.00

5.

Structural support for sign a.

b.

Copyright 2015


Variance Fees 1.

G.

10.00

Commercial/Industrial Building/Structure Support facilities/Projects/Activities including machineries and equipment based on the following actual costs: (a)

F.


for the first Php 20,000.00 of the cost of the structural support

200.00

for every additional Php 20,000.00 of the cost of structural support or



123

fraction thereof H.

50.00

Research fee on the following cases / Applications/projects: 1.

Foreshore Leases Applications

10,000.00

2.

Other cases/application/projects

5,000.00

I.

Appeal Filing Fee in the Zoning Board of Appeals 1,000.00

J.

Certified True Copy of Zoning Documents - Per page

K.

L.

50.00

Certified true or photocopy of Zoning/Land Use Map - bond size, colored

50.00

- bigger size

75.00

Certified photocopy of Zoning Ordinance and of Land Use Plan

10.00 per page

Cost of photocopy of document for the account of interested party Administrative Provision. — All permits issued hereunder shall expire upon the completion of the project or if the project wherein the permit was issued was not started/initiated within a period of one (1) year. Penal Provisions: Any person found guilty of violating any provisions of this Section shall be punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than six (6) months nor more than one (1) year, or both at the discretion of the court. If the violator is a corporation, partnership, or association, the penalty shall be imposed on its president, manager or a person directly in charge of the project. Administrative Fines: A fine of Five Thousand Pesos (Php 5,000.00) for every day of violation of zoning/locational clearance/development permit shall be imposed, Copyright 2015



124

but not to exceed the maximum of each of the violations herein below provided: Fines in Pesos (Administrative) a.

b.

Violation of clearance/permit as to use, area, and location Violation as to use Violation as to area Violation as to location

Violation of terms and conditions of CZC/LC/DP Lacking clearance from DENR Non-compliance of other government Requirements On CZC/LC/DP Misrepresentation Setback/Basement Expansion, alteration improvement

c.

5,000.00 — 50,000.00 5,000.00 — 50,000.00 5,000.00 — 50,000.00 5,000.00 — 50,000.00

5,000.00 — 20,000.00 5,000.00 — 20,000.00 5,000.00 — 50,000.00 5,000.00 — 20,000.00 5,000.00 — 50,000.00 5,000.00 — 50,000.00

Other Violations Without CZC/LC/DP 5,000.00 — 50,000.00 Expiration of Temporary Use Permit 5,000.00 — 20,000.00 Illegal Construction 5,000.00 — 50,000.00 Other Violations of this Ordinance Including its Implementing Rules and Regulations not specifically herein stated 5,000.00 — 10,000.00

SECTION 103.

Registration Fees on Fishing Boats and Motorboats. —

Imposition of Fees. — 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 operated within Batangas City Amount of Fee Per Annum a. Copyright 2015

Motorized with engine of 10 horse power or less



Php 200.00 125

b.

Motorized with engine of more than 10 horse power

c.

Non-motorized fishing boats

300.00 50.00

Administrative Provision. — The City Treasurer shall keep a register of all fishing boats and motorboats issued a Mayor's Permit which shall contain among others, the name and address of the owner. SECTION 104. Permit Fees on Heavy Equipment and Other Agricultural Machinery for Rentals. — Imposition of Fee. — There shall be collected an annual permit fee for each agricultural machinery or heavy equipment being offered for rentals from operators of the said machinery renting out said equipment within Batangas City at the following rates: Crane Php 2,000.00 Tractor 1,000.00 Bulldozer 1,000.00 Grader 1,000.00 Forklift 1,000.00 Pay loader 1,000.00 Road roller 1,000.00 Cement Mixer 600.00 Jackhammer 600.00 Stone Crusher 600.00 Backhoe 1,000.00 Other agricultural machinery or heavy equipment not enumerated above 500.00

Time and Manner of Payment — The Mayor's Permit fee imposed herein shall be payable on or before January 31 of every year. Administrative Provision — The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the following information: (1) make and brand of the heavy equipment; (2) name and address of the owner; (3) year model; and (4) capacity. SECTION 105.

Permit on Hauling and Trucking Services. —

Imposition of Fees. — There shall be collected an annual permit fee of Php Copyright 2015



126

1,000.00 on every person engaged in the business of hauling and trucking services operating within the City. Administrative Provisions — (a) The Mayor's Permit shall be issued only to the hauling operator or trucking firm after the payment of the required fee to the City Treasurer. (b) The load capacity of roads and bridges shall be observed by the hauling or trucking operator. (c) The hauler shall also observe carefully the proper loading of logs, sugar cane, cattle, fowls, swine, and other kinds of cargoes and that the same are securely piled and properly covered. (d) The Mayor's Permit shall be carried at all times in each truck for which the permit has been issued. Photocopies of the same shall be sufficient compliance hereof. SECTION 106.

Fire Inspection Fee. —

Imposition of Fees — There is hereby levied and imposed a fire inspection fee on all business establishment in Batangas City at the following rates: Amount of Fee Per Annum a.

b.

c.

Heavy industries such as power plants, refineries, petrochemical plants and liquefied petroleum plants and compressed natural gas Medium and light industries such as flour mills, mills

500.00

For the use or occupancy of buildings, structures, facilities, or their premises including the installation of fire protection and fire safety equipment: 1.

Copyright 2015

1,000.00

Assembly buildings such as leisures, theaters, auditoriums, cockpits, grandstands, boxing areas, convention halls, concert halls,



127

race tracks, sports complexes, and the like

300.00

Education/institutional buildings such as schools, universities, hospitals, nursery and kindergarten schools, day care centers, civic centers, and the like

300.00

Industrial/commercial buildings or establishments, retailers/wholesalers, distributors, importers, exporters, manufacturers, producers, assemblers, distillers and compounders, brewers

300.00

4.

Eateries/canteens/carinderias

200.00

5.

Amusement places, such as night clubs, sauna and bath houses, pub houses, disco, beer houses, bar, cocktail lounges, etc.

200.00

6.

Service contractors

100.00

7.

Lessors of real property, per unit, and hotels, pension inns, motels, boarding houses, per unit/chamber/room 100.00

8.

Offices of professionals

75.00

9.

Sari-sari stores

50.00

2.

3.

d.

Copyright 2015

Storage Occupancies: 1.

Lumberyards

350.00

2.

Combustible solids

350.00

3.

Flammable liquids

350.00

4.

Flammable gases

350.00

5.

Warehouse (highly combustible materials)

300.00

6.

Warehouse (low combustible materials)

200.00



128

e.

f.

g.

7.

Parking garage

200.00

8.

Cold storage

300.00

9.

Grains and foods

200.00

10.

Others

100.00

Processing of Building Plans 1.

Residential

100.00

2.

Commercial

200.00

3.

Industrial

200.00

4.

Others

100.00

For storage handling and/or use/installation of liquefied petroleum or other types of compressed gas system in bulk storage, per gallon of water capacity: 1.

Not more than 500 gallons

200.00

2.

Over 500 gallons up to 2,000 gallons

300.00

3.

Over 2,000 gallons up to 5,000 gallons

600.00

4.

Over 5,000 gallons up to 50,000 gallons

5.

Over 50,000 gallons up to 200,000 gallons 2,000.00

6.

Over 200,000 gallons up to 500,000 gallons 2,500.00

7.

Every additional 1,000 gallons or fraction thereof in excess of 500,000 gallons

50.00

For liquefied gas installation not in bulk, per gallon of water capacity: 1.

Copyright 2015

1,500.00

5 up to 20 gallons


30.00


129

2.

Over 20 gallons up to 50 gallons

40.00

3.


50.00

4.


60.00

5.


70.00

6.


80.00

7.

Every additional 100 gallons in excess of 500 gallons

70.00

8.

Transportation and/or conveyance of explosives, flammable or combustible materials by means of motor vehicle or other means of transportation per month

100.00

Time and Manner of Payment — The fees imposed in this Section shall be paid to the City Treasurer upon application for inspection with the Office of the City Mayor through the Chief of the Fire Department before the permit is granted or before it is renewed. Administrative Provisions — The Chief of the Fire Department shall have the duty of inspection and supervision over the location and the manner of storing inflammable, explosive or highly combustible materials in accordance with the rules and regulations on fire prevention and protection. If in his judgment, the location and manner of storing such materials or the installation of the storage system or in the cooking appliances constitute a fire hazard, he shall issue an order to the possessor directing that the same shall be stored elsewhere or removed within twenty four (24) hours. Unless otherwise provided in existing laws, ordinances and rules and regulations, the inspection shall be conducted annually and as often as he may deem necessary. Applicability Clause — All other matters relating to fire inspection and issuance of permits shall be governed by the pertinent provisions of PD 1185 (Fire Code of the Philippines) and other existing laws, rules and regulations. SECTION 107. Copyright 2015

Fees For Storage of Explosive Materials or Substances.



130

Imposition of Fees. — In addition to the rental fee for the use of existing facilities owned by the City Government in the storage for explosive materials or substances, every person desiring to use the government facilities shall pay the following monthly storage fees: Amount of Fee Per month Dynamite sticks

Php 100.00/case

Blasting caps

40.00 per hundred pieces

Safety fuses

20.00/hundred ft. length

Electric caps

40.00/hundred pieces

Time of Payment — The fees imposed in this section shall be paid to the City Treasurer one (1) month before the permit to use the said facilities is granted. Administrative Provisions — Every person, before storing any kind of explosive materials or substances, shall first secure a clearance therefor from the Director of the Philippine National Police Firearms and Explosives Unit and a Mayor's permit. No building or structure of any kind shall be permitted as storage of any explosive materials or substances within a three hundred meter (300m.) radius from any residential area. CHAPTER VII

City Charges SECTION 108. Market . — Definitions. When used in this Section — (a)

Copyright 2015

"Ambulant, Transient Vendors" shall mean any person who does not hold a regular lease to any stall or does not occupy a definite and/or permanent place in the public market, but one who comes either daily or occasionally to sell his wares by sitting or by moving about from place within the designated area.



131

(b)

"Contract of Lease" shall mean the document which grants to the lessee/tenant the right to occupy the stall.

(c)

"Public Market" refers to any place, building or structure of any kind, designated as such by the Sangguniang Panlungsod.

(d)

"Market Premises" refer to any open space in the market compound or part of the market lot consisting of bare ground, not covered by market buildings, usually occupied by transient vendors specially during market days.

(e)

"Market section" refers to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise and shall include fixed stalls and tiendas.

(f) "Tenant/Lessee" shall mean the awardee and recipient of an award. (g)

"Temporary stalls" shall mean a space in the market compound or part of the market usually occupied and designated to temporary stallholder securing temporary permit to operate.

(h)

"Temporary stallholder" shall mean any person who does not hold a regular lease to any stall but occupies a definite and permanent place in a designated area in the public market and who comes daily to sell his wares in his designated area.

SECTION 109. Market Sections and Market Fees. — For purposes of this section, the Public Market of Batangas City shall be divided, as follows:

Copyright 2015

(a)

Fish Section — Fresh, salted, and dried fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products.

(b)

Meat Section — Fresh meat from cows, carabaos, horses, goat, sheep, swine and fowls.

(c)

Dry Goods Section — All kinds of textiles, ready made dresses and apparels, drugs, toiletries, novelties, shoes, laces, kitchen wares, glass wares, handbags, bags, school supplies and hardware.

(d)

Grocery and Sari-sari Store Section — all kinds of cakes, butter,



132

cheese, confectioneries, candles, canned or heated foods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, sausages, corn, mongo, starch, salt, soap and other household or food products including firewood and charcoal. (e)

Fresh fruit and Vegetable Section

(f)

Eatery Section — which shall include carinderia, coffee shop, restaurant, bake shop and other similar kinds

Imposition of Fees. — There shall be collected from the lessees of stalls in the City Market the following fees, per square meter or fraction thereof, per day: Market I

—

Market II —

Fruits and Vegetables, Meat, Fish and Carinderia Sections

5.55

Other Sections

4.30

Fruits and Vegetables, Meat, Fish and Carinderia Sections

5.55

Other Sections

3.05

Market III

3.55

Beginning the year 2011 and every year thereafter, the amount of fifty centavos (Php 0.50) shall be added to the rates herein-above enumerated until the target amount of eight pesos (P8.00) is reached. Thereat, the additional market fee shall be fixed at Eight Pesos (P8.00). Market Entrance Fee. — In lieu of the regular market fees based on the space occupied, a market entrance fee shall be collected from transient vendors of the commodities listed below with the corresponding rates as follows: (1)

Fish and other seafood (a)

Tambacol, per head. Extra big size, 1 meter long or more 15.00 Big size, 1/2 m. or more but less than 1 m long 8.00 Medium size, 1/4 m. or more but less than

Copyright 2015



133

1/2 m. long Small size, less than 1/4 m. long (b)

Maliputo or lumulukso, Lapu-lapu, maya-maya, muslo, pipikat and the like Standard cooler Medium cooler Jumbo cooler Super Jumbo cooler

For every standard or regular box of tulingan, hiwas, galunggong, miralya, tilapia and the like 40.00

(d)

For every standard cooler of small shrimps

30.00

(e)

For big box of balak-balak

15.00

(f)

For standard box of dried shrimps (hipon or hibe)

30.00

For every pot of cooked tulingan, hiwas, galunggong and the like

6.00

(h)

For every standard box (50 cm. long x 25 cm. wide and 20 cm. deep) or its equivalent of salted fish such as hawot, tinapa, sapsap, malubaybay and the like

10.00

For every box, other than standard of tulingan, hiwas, galunggong, dilis, miralya, guno, pauto and the like

10.00

(j)

For every pail of alamang, apta and the like

10.00

(k)

For every standard cooler or balanan of tawilis, bia, kanduli, bia-bian, bangus, alimasag, alimango, shrimps (bigger size), squid (lambor) and the like

50.00

(i)

Fruits and vegetables (a)

Copyright 2015

20.00 30.00 40.00 50.00

(c)

(g)

(2)

6.00 3.00

Except as herein otherwise provided, for fruits



134

and vegetables in any container the market fee shall be two percent (2%) of its selling price or prevailing price (b)

(c)

For every sack of chico, sineguelas, santol and Indian mango Regular size

6.00

B-Meg size

8.00

For lanzones, sinturis, calamansi, rambutan, atis and the like Kopa size

4.00

Kaing (regular)

5.00

Kaing (medium)

8.00

Bulldozer size

10.00

Kaing with parka (d)

(e)

(f)

(g)

(h)

(3)

Copyright 2015

7.00

For every truckload or fraction thereof of watermelon, melon, pineapple and the like

350.00

For every jeepload of watermelon, melon, pineapple and the like

150.00

For every plastic bag of ampalaya, eggplant, radish and the like

3.00

For every sack or red bag of onions, potatoes, sayote and the like

6.00

For all other kinds not mentioned above, the market fee shall be two percent (2%) of prevailing price.

Other Commodities



135

(a)

For every standard sack (50 kg.) of rice

(b)

For every standard sack of coffee, soy beans (utaw), mani, balatong, kibal and the like

2.00

10.00

(c)

For every standard sack of salt

2.00

(d)

For every standard sack of rice bran (ipa) trigo, palyat, and the like

2.00

(e)

For every standard sack of sugar

2.00

(f)

For every head of chicken, duck, goose, turkey and the like

2.00

(g)

For every head of fighting cock

10.00

(h)

For every piece of sawali (2m x 4m)

4.00

(i)

For every bundle of beetle leaves (mam-in)

5.00

(j)

For every jeepload of pots or jars

50.00

(k)

For every truckload of pots or jars

100.00

(l)

For every 100 eggs (chicken or duck)

4.00

(m)

For every standard box of quail eggs

10.00

(n)

For all other similar items not mentioned above, the fees shall be equivalent to two percent (2%) of its selling or prevailing price

The transfer of fruits and vegetables from one vehicle to another vehicle or from a vehicle to a buying station shall be deemed as sale transaction and shall be subject to payment of market fees. (4)

Copyright 2015

Auction Market (a)

Goat or piglets, per head

10.00

(b)

Swine or pig, per head

12.00



136

(c)

Large cattle, per head

15.00

In case the vendor for 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 the fee due thereon. Duly licensed suppliers or distributors of goods, commodities, or general merchandise of permanent occupants of market stalls, tiendas or other space as well as the same occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered transient vendors required to pay the entrance fee herein authorized. Buying/selling station for agricultural products shall not be allowed outside the public market. As used in this section, buying/selling station is any place where agricultural products are purchased, sold or transacted for the purpose of wholesale to other locality. Time and Manner of Payment — The rental fee imposed under this section shall be paid to the City Treasurer or his duly authorized representative in the following manner: Old Market, from day 1 to 10 of each month; JPM Market, day 21 to 20 of each month and in the New Batangas City Public Market, day 21 to 30 of each month. The rental due from a new lessee shall be paid before the occupancy of the market stall, or tienda. Market entrance fee shall be paid daily in advance, for which purpose, cash tickets shall be issued. SECTION 110. Surcharge for Late or Non-Payment of Fees/Cancellation of Lease. — The lessee of a space, stall, or tienda who fails to pay the monthly rental fee shall pay a surcharge of twenty-five percent (25%) of the total rental due. Failure to pay the rental fee for two (2) months shall cause automatic cancellation of the contract of lease of space or stall. The space or stall shall then be declared vacant and subject to adjudication to any interested applicant in accordance with the Ordinance. The City Treasurer may enter into a compromise agreement with the lessee for the payment of delinquent account taking into account the amount involved and the interest of the public, subject to the guidelines that may be promulgated by the Market Committee. SECTION 111. Copyright 2015

Issuance of Official Receipts and Cash Tickets. — The City



137

Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals for fixed stalls. Cash tickets shall be issued to an occupant of the market premises or transient vendor. The cash ticket shall pertain only to the person to whom it is issued 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 be issued new tickets if he intends to sell or actually 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 half, one half to be given to the space occupant or vendor and the other half to be retained by the market collector/inspector who shall deliver the same to the City Market Administrator to counter check his records of cash tickets issued by him for that day. SECTION 112. Vacancy of Stall and Adjudication to Applicants. — Vacant or newly constructed stalls shall be adjudicated to qualified applicants in the following manner: (1) The following shall have the privilege to lease public market stalls: a.

Filipino citizens and residents of Batangas City for two (2) years prior to the approval of this Ordinance shall have preference to the lease;

b.

Cooperatives selling agricultural products, duly registered under Republic Act 6938, otherwise known as the Cooperative Act.

(2) Notice of vacancy of vacant or newly constructed stalls shall be given for a period of not less than ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such stall is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. This notice of vacancy shall be written in the following form: NOTICE Notice is hereby given that stall No. __________ at Building or Pavilion No. _________ of the _________________ market is vacant or will be vacated on ___________. Any individual eighteen (18) years of age or more, or a duly registered cooperative, with financial capability and is not legally incapacitated, Copyright 2015



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desiring to lease this stall, shall file an application on the prescribed form (copies may be obtained from the Office of the City Market Administrator during office hours). In case there is more than one applicant, the award of the lease of the vacant stall shall be determined by drawing of lots to be conducted on ____________ at twelve o'clock (12:00) noon at the Office of the City Market Administrator. This stall is located in the ______________ section. City Market Administrator

(3) The application shall be made under oath. It shall be submitted to the Office of the City Market Administrator by the applicant in person. An application fee in the amount of Php 150.00 shall be paid by the applicant to the Office of the City Treasurer or his duly authorized representative. (4) It shall be the duty of the City Market Administrator to keep a register book showing the names and addresses of all applicants for vacant stalls, the number and description of the stall applied for by them, and the date and hour of the receipt by the Market Administrator of each application. It shall also be the duty of the Market Administrator to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. The application shall be substantially in the following form APPLICATION TO LEASE MARKET STALL _________________ Address _____________ Date The City Market Administrator City of Batangas Sir: I (for himself or as representative of a registered cooperative) hereby apply for the lease of Stall No. ____ of the _____________ Market. I am ______ years of age, Filipino Citizen, single/married, residing at _______________ and possessing legal and financial capability. Should the above-mentioned stall be leased to me in accordance with the Copyright 2015



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market rules and regulations, I promise to hold the same under the following conditions: (a)

That while I am occupying or leasing this stall, I shall at all times have my picture and that of my helper (or helpers) conveniently framed and hung up conspicuously in the stall together with all the required permits.

(b)

I shall keep the stall at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing and may hereafter be promulgated.

(c)

I shall pay the corresponding rent for the stall in the manner prescribed by the existing ordinances, rules and regulations.

(d)

The business to be conducted in the stall shall belong exclusively to me.

(e)

In case I engage helpers, I shall nevertheless personally conduct my business.

(f)

I shall not sell or transfer directly or indirectly my privilege to the stall or otherwise permit another person to conduct business therein.

(g)

That I agree that before I make any improvement on the leased premises I will secure the written consent of the market administrator and that any such improvement I make thereon shall become property of the City Government without need of reimbursement to me.

(h)

Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel or terminate my privilege to occupy the stall. Very truly yours, _________________ Applicant/Cooperative T.I.N. _________

SUBSCRIBED AND SWORN TO BEFORE ME in the City of Batangas, Philippines, this ___________ day of ________, _______, applicant exhibiting to me his/her Community Tax Certificate No. ____________ issued on __________ at Batangas City.

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NOTARY PUBLIC

(5) If on the last day set for filing of applications, there is no applicant from residents of Batangas City, the posting of Notice of Vacancy prescribed-above shall be repeated for another ten (10)-day period. If after the expiration of that period there is still no such applicant, the stall affected may be leased to any Filipino Citizen. If there are several Filipino applicants, the adjudication of the stalls shall be made through drawing of lots to be conducted by the Market Committee. The result of the drawing of lots shall be reported immediately by the Market Committee to the City Mayor for approval. No alien shall be permitted to lease any stall in the public market. (6) The awardee shall furnish the City Treasurer two (2) copies of his picture (1" x 1") immediately after the award of the lease. It shall be the duty of the City Treasurer to attach one (1) copy of the picture to the application and the other copy to the record kept for the purpose. In addition, the new Lessee shall pay an occupancy fee which shall be non-refundable, in the following amounts:

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(a)

Meat Section

(b)

Dressed Chicken Section

20,000.00

(c)

Dry Goods Section

20,000.00

(d)

Grocery Section

20,000.00

(e)

Sugar and Coffee Section

20,000.00

(f)

Fish Casa Section

30,000.00

(g)

Sari-Sari Store Section

20,000.00

(h)

Rice and Corn Section

20,000.00

(i)

Bake Shop Section

15,000.00

(j)

Drug Store Section

15,000.00

(k)

Gift Shop Section

15,000.00

(l)

Appliance Section

15,000.00


Php 30,000.00


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(m)

Glassware Section

15,000.00

(n)

Fruit and Vegetable Section

15,000.00

(o)

Small Carinderia Section

15,000.00

(p)

Footwear Section

15,000.00

(q)

Coffee Shop Section

15,000.00

(r)

Cloth Section

15,000.00

(s)

Restaurant Section

15,000.00

(t)

Salt Section

10,000.00

(u)

Dried Fish Section

10,000.00

(v)

Fish Section

15,000.00

(w)

Repair service shops

15,000.00

(x)

Parlor shops

15,000.00

(y)

News stand

15,000.00

(z)

Lending

15,000.00

(aa)

Jewelry shops

15,000.00

(bb)

Native delicacies

15,000.00

(cc)

Tailoring and dressmaking shops

15,000.00

(dd)

Arts and Signs

15,000.00

(ee)

Barber shops

15,000.00

(ff)

All other stalls not mentioned above that are existing or those that may be created by the Market Committee, collectible on every transfer

15,000.00



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Failure on the part of the awardee to pay the occupancy fee within fifteen (15) days from being informed of the award shall forfeit his privilege to the lease thereof. Vacancy of Stalls Before the Expiration of the Lease — Should, for any reason, a stall holder or lessee discontinue or is required to discontinue his business before the lease expires, such stall shall be considered vacant and its occupancy shall be disposed of in the manner prescribed in this section. However, if the vacancy is caused by the death or physical disability of the stallholder, the stall may be administered by the legitimate spouse, and in the latter's absence, the children by consanguinity in the order of their ages for the unexpired portion of the lease. The heirs above-mentioned of the said former stallholder shall be given preference to lease the vacant stall, provided that a new occupancy fee is paid and the delinquency of the former stallholder is fully paid. (7) If there is a vacant stall for lease other than that stated in the preceding paragraph, preference shall be given to the applicants who are not relatives of a stallholder within the second degree of consanguinity or affinity. (8) No person shall be permitted to possess, whether as original lessor, sub-lessee, mortgagor or in any capacity more than one stall in his name. SECTION 113. Annual Renewal of the Lease of Contract . — The Contract of Lease for a stall shall be for a period of one year renewable in the month of January of each year, unless sooner terminated for violation of the Ordinance, market rules and regulations and other existing laws related thereto. SECTION 114. Lessee to Personally Administer His Stall . — Any person who has been awarded the right to lease a market stall shall occupy, administer, and manage his stall. He may employ helpers who must be Filipino Citizens of good moral character. SECTION 115. Prohibitions. — (1) Except on those places authorized by law, the peddling or sale outside the public market site or premises of agricultural products or food stuffs, which easily deteriorate, like fish and meat, among others, is hereby strictly prohibited, unless the same are sold in a barangay market or similar establishment duly approved by the government or sold in a meatshop and supermarkets with the approval of the National Meat Inspection service, and the corresponding taxes and regulatory fees are paid. Copyright 2015



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(2) No person shall utilize the public market or any part thereof for residential or lodging purposes, nor shall the stall be used principally as stockroom or bodega or for any purpose other than for peddling and vending of goods or other commodities. (3) 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 the parents allow their minor children to loiter in or around their stall or in the market premises. (4) It shall be unlawful for any person to peddle, hawk, sell, or offer or expose for sale or for any other purpose, any article in the passage way ( pasilio) used by the public in the market premises. (5) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time. Intoxicating drink shall include beer and any intoxicating beverage of similar nature. (6) No person shall occupy more space than what is duly permitted or leased to him. (7) It shall be unlawful for any person to remove, or install electrical wiring or water connection or make any improvement or construction on the stall without prior permit from the Market Administrator and approved by the City Mayor. (8) It shall be unlawful for any person or lessee to keep the leased stall and its premises in an unsanitary or unclean condition. (9) It shall be unlawful to employ dummies or to sublease market stalls. (10) It shall be unlawful for any person to stay inside the public market except those duly authorized by law after the closing hours prescribed by the City Market Administrator. (11) The prohibition stated in Ordinance No. 9, s. 2004, Section 5 is hereby included. Administrative Penalty. — Violation of any of the above prohibitions, rules and regulations and conditions of contract by a lease holder shall cause the cancellation of the lessee's permit and the revocation of the lease contract. The City Market Administrator is hereby empowered to padlock or close the stall of the lessee after due notice of the violation. Copyright 2015



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Penal Provisions: Any person found guilty of violating any provisions of this Section shall be punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than six (6) months nor more than one (1) year, or both at the discretion of the court. If the violator is a corporation, partnership, or association, the penalty shall be imposed on its president, manager or a person directly in charge of the project. SECTION 116. Responsibility for Market Administration. — The Market Administrator shall exercise direct and immediate supervision, administration and control over the public market and the personnel thereof, including those personnel from other offices who have been detailed or assigned in the maintenance, security, traffic, order, cleanliness and upkeep of the market and the market premises. The Market Administrator shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, force majeure, or any other cause. Articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. In case articles or merchandise are found within the market premises, the Market Administrator or his subordinate may take custody thereof and make the necessary steps to return them to the owners. In case the articles are claimed within twenty four (24) hours thereafter, they shall be returned to their owners upon payment of actual expenses incurred in their safekeeping unless they have deteriorated as to constitute a menace to public health, in which case, they shall be disposed of in the manner decided by the City Market Administrator. In case, however, where the articles have not deteriorated as to constitute a menace to public health, but have not been claimed by the owner thereof, within the afore-stated time, they shall be disposed of in the manner directed by the Market Administrator with due regard to public health. SECTION 117. Creation of the Market Committee. — There is hereby created a Market Committee composed of the City Mayor as Chairman, the City Administrator, three (3) members of the Committee on Markets of the Sangguniang Panlungsod, the City Treasurer, The City Legal Officer, The City Engineer, The City Budget Officer, The City Health Officer, The City Market Administrator, one (1) representative of the vendors in the Old Public Market and one (1) representative of the vendors of the New Public Market, both of whom shall be appointed by the City Copyright 2015



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Mayor, as members. The Market Committee shall have the power to promulgate rules and regulations necessary for the efficient and effective implementation of the provisions of this Ordinance on markets which shall become effective upon approval of the City Mayor. The Market Committee shall have the power to impose penalties for violation of the rules and regulations promulgated. SECTION 118.

Slaughter and Corral Fees. —

There shall be imposed the following fees: A.

B.

Copyright 2015

Slaughter fee for public consumption, per head: 1.

Large Cattle — Slaughter fee Php 350.00 Inspection fee 25.00 Corral fee 25.00 Delivery van fee 25.00

2.

Hogs

— Slaughter fee Inspection fee Corral fee Delivery van fee

200.00 25.00 25.00 25.00

3.

Goats


100.00 25.00 25.00 15.00

4.

Others


100.00 25.00 25.00 25.00

For Home Consumption, per head 1.

Large Cattle — Slaughter fee Inspection fee

2.

Hogs


— Slaughter fee

Php 250.00 25.00 150.00


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C.

Inspection fee

25.00

3.

Goats

— Slaughter fee Inspection fee

50.00 25.00

4.

Others

— Slaughter fee Inspection fee

100.00 25.00

Inspection Fee for the inspection of meat from all kind of animals coming from sources outside Batangas City for sale in the public markets

Php1.00 per kilo

Permit Fee — The fee shall be paid to the City Treasurer or his duly authorized representative upon application of a permit to slaughter with the City Veterinarian or the Meat Inspector. (a)

Slaughter Fee — The fee shall be paid to the City Treasurer or his authorized representative before the animal is slaughtered.

(b)

Corral Fee — The fee shall be paid to the City Treasurer or his duly authorized representative before the animal is kept in the City corral or any place designated as such. If the animal is kept in the City corral beyond the period paid, for, the fee on the unpaid period shall first be paid before the animal is released from the corral.

(c)

Post Mortem Fee — The fee shall be paid to the City Treasurer or his duly authorized representative before the meat is sold within the City.

(d)

In case of lease to private person of the slaughterhouse, the inspection fees shall be payable to the City Treasurer or his duly authorized representative.

SECTION 119.

The Batching Plant . —

A. Grant of Authority to Sell Products. The City Mayor is hereby authorized to enter into a contract of sale or sell through his representative, the City Engineer, the products of the Asphalt Batching Plant in an amount as specified hereunder with the authority to determine the terms and conditions most favorable to the City Copyright 2015



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Government. 1.

Item 310-Bituminous Ready Mix Asphalt a.

Binder Course 1. 2. 3. 4. 5.

b.

Furnish (F) Delivery (D) Lay (L) Roll (R) Correction (C)

Furnish (F) Delivery (D) Lay (L) Roll (R) Correction (C)

Php 4,850.00 430.00 175.00 100.00 90.00

Item 301-Prime Coat Furnished, Delivered and Sprayed

3.

Php 4,850.00 430.00 175.00 100.00 90.00

For Wearing Course 1. 2. 3. 4. 5.

2.

Per metric ton

15,200.00/drum

Item 302-Tack Coat Furnished, Delivered and Sprayed

12,800.00/drum

In the sale of products, the following conditions are hereby incorporated: a.

Minimum of 100 metric tons for F,D,L,R,C

b.

Minimum of 1 T/L for F and D

a.

A surcharge of Php 6.00/km/ton will be charged to Delivery Cost in excess of 15 km from the plant

B. Grant of Authority to Lease Equipment and Machinery. — The City Mayor is hereby likewise given the authority to enter into a contract of lease subject to reasonable terms and conditions most favorable to the City Government and rentals hereunder stated with any person, natural or juridical, regarding the use of the following equipment or machinery and other machinery that will be purchased in Copyright 2015



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connection with the operation and maintenance of Asphalt Batching Plant. Bitumen Distributor 4000 Liters — not less than Php 1,620.00 per hour or fraction thereof or based on the Association of Carriers and Equipment Lessors, Incorporated (ACEL) rate or existing rental rate of the area equipment of the City Engineer's Office or the Department of Public Works and Highways, whichever is higher. Asphalt Paver (2-4 Meters) — not less than Php 1,800.00 per hour or fraction thereof or based on the ACEL rate or existing rental rate of the area equipment of the City Engineer's Office or the Department of Public Works and Highways, whichever is higher. Tractor Head 10 Wheels — not less than Php 1,620.00 per hour or fraction thereof or based on the ACEL rate or existing rental rate of the area equipment of the City Engineer's Office or the Department of Public Works and Highways, whichever is higher. Low Bed Trailer (Steel Bed) — not less than Php 1,100.00 per hour or fraction thereof or based on the ACEL rate of existing rental rate of the area equipment of the City Engineer's Office or the Department of Public Works and Highways, whichever is higher. Vibratory Compactor 10 Tonners — not less than Php 1,200.00 per hour or fraction thereof or based on the ACEL rate or existing rental rate of the area equipment of the City Engineer's Office or the Department of Public Works and Highways, whichever is higher. Increase/Decrease in Price of Products and Lease of Equipment and Machinery. — The City Mayor, upon consultation with the City Engineer, may from time to time increase or decrease the selling price of the products of the Asphalt Batching Plant and the rentals for the lease of its equipment or machinery on the basis of the increase of cost of operation and maintenance, materials, return of investment and reasonable profit. C. Responsibility of the City Engineer in the Operation of the Asphalt Batching Plant . — The City Engineer shall exercise direct and immediate supervision, administration and control over the operation of the Asphalt Batching Plant and the personnel thereof, including those personnel from other offices who have been detailed or assigned in the plant. Copyright 2015



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SECTION 120. Authority of the City Mayor to Enter into Agreements. — Any provision of this Ordinance to the contrary notwithstanding, the City Mayor is hereby authorized to enter into agreements with private persons or cooperatives for the operation of economic enterprises such as, but not limited to, the City Market, the Slaughter house and the Batching Plant. He is also given the authority to adjust rental rates on the basis of calamity, diseases, and other circumstances affecting the market. SECTION 121.

Fishery Rentals, Fees and Charges. —

Grant of Fishery Rights by Public Auction — Exclusive fishery privileges to catch "Bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest and most responsible bidder in a public auction to be conducted by a Committee upon authorization of the Sangguniang Panlungsod for a period not exceeding one (1) year. For this propose, there is hereby created a Committee to conduct the public auction to be constituted as follows: (a)

The Mayor as Chairman

(b)

Three (3) members of the Sangguniang Panlungsod to be designated by the said body

(c)

The City Treasurer

(d)

The City Veterinarian

(e)

The City Legal Officer

(f)

The City Administrator

Advertisement and Public Auction — The Committee shall advertise the call for sealed bids for the leasing of zones of City Waters in public auction once in a newspaper of general circulation in the Province of Batangas and posted for one (1) week on the bulletin board of the City Hall. The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the City Treasurer. Upon submitting a sealed bid, the bidder shall accompany such bid with a cash deposit of at least ten percent (10%) of the amount of bid which amount shall be Copyright 2015



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credited to the first rental by the highest and most responsible bidder should the bid be awarded to him. However, the marginal fishermen or cooperatives shall be exempted from the ten percent (10%) cash deposit or putting up of bond. At the time and place designated in the notice, the Committee sitting en banc shall open all bids and award the lease to the qualified bidder offering the highest and most responsible bid. The lease shall be executed within ten (10) days after the award is made by the Committee and should the successful bidder refuse to accept or fail or neglect to execute the lease within such time, his deposit shall be forfeited in favor of the City Government. In such a case, another bidding shall be held in the manner provided above. Upon execution of the lease contract, the winning bidder shall also submit a performance bond in the amount of ten percent (10%) of the full contract price. The deposit of the unsuccessful bidders shall be returned upon execution of the lease contract or before the calling of another bid. If there are no interested bidders, or for any reason, there is failure of the bidding held, the Committee shall grant the exclusive right to gather bangus, sugpo and other fry through negotiated contract or agreement. Any provision of this Ordinance to the contrary notwithstanding, marginal fishermen referred to herein and the cooperative shall be given preference in the grant of fishery rights in the City Waters. Such marginal fishermen and cooperative shall be exempt from the filing of the cash bond and the performance bond required under this Section. Imposition of Fees — There shall be collected the following fees for the right to operate fish ponds for oyster, mussels or other aquatic beds or to take or catch bangus fry or kawag-kawag or fry of other species for propagation. Minimum Fee or Tipo Per Annum (1)

(2)

Gathering of Bangus, sugpo and other fry in all zones except government reserves Operation of fish ponds or oyster culture beds, per hectare

Php 150,000.00

1,000.00

Time and Manner of Payment . — The fee for the exclusive privilege to gather Copyright 2015



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bangus, sugpo and other fry granted by public auction shall be paid in advance, either in cash or in two (2) equal installments, to be paid by the successful bidder to the City Treasurer, the first upon being informed of the award and the next installment on or before the thirtieth (30th) day after the execution of the contract of lease. All other fees hereinabove provided shall be paid to the City Treasurer upon filing of the necessary application. Surcharge — In case of failure to pay the rentals and fees for the lease within the time allowed for payment, a surcharge of ten percent (10%) of the amount due shall be collected monthly without prejudice to the right of the City to cancel or terminate the contract of lease. Administrative Provision — (a) No fish net with mesh net less than 3mm. in size shall be used in the waters of Batangas City, except during the season of anchovies, dulong, alamang, shrimp fry and similar species. (b) No fish corrals shall be allowed within the territorial waters of Batangas City. (c) The failure of the licensee to comply with any of the terms of the permit or contract or the provisions of law, ordinance and rules and regulations governing his fishing privileges shall be sufficient ground to terminate his license, permit or contract. SECTION 122. Fishery License Permit . — It shall be unlawful for any person, cooperative, partnership, association or corporation to take or catch fish or other aquatic species by means of nets, traps and other fishing gears in the City Waters or by means of fishing boats or vessels three (3) tons gross or less unless the necessary Mayor's permit is secured from the City Government upon recommendation of the Office of the City Veterinary and Agricultural Services (OCVAS). It shall likewise be illegal to operate oyster culture beds or take, catch, or gather bangus fry or fry of other species without the necessary permit. The license fee for the privilege to catch fish from City Waters with nets, traps and other fishing gears and the operation of a fishing vessel three (3) tons or below shall be paid upon application of a license and within the first twenty (20) days of January of every year. SECTION 123. Copyright 2015

Privilege to Gather Aquarium Fishes. — Subject to the



152

provisions of the Philippine Fisheries Code of 1998 (RA 8550) and other related laws, the catching or gathering of aquarium fishes shall be allowed only to marginal fisherman and on specific areas determined by the Fishery Division of OCVAS and upon payment of Mayor's Permit fee in the amount of Php 500.00 annually. SECTION 124.

Collection of Fees. —

The following fees shall be collected by the City Treasurer, through the Office of the City Veterinary and Agricultural Services and imposed on all fish products coming to and going out of the City of Batangas: 1.

Permit To Transport Fee

50 kilos and below, Php 20.00 plus Php 0.15 per kilo in excess of 50 kilos

2.

Inspection Fee

50 kilos and below, Php 25.00 plus Php 0.15 per kilo in excess of 50 kilos

3.

Examination Fee

Php 200.00

SECTION 125. Division and Classification of City Waters. — The waters within the jurisdiction of this City, for which fees per zone shall be imposed and collected, are divided and classified as follows: A. per zone:

For the exclusive catching of bangus, sugpo, kawag-kawag and other fry,

Minimum Annual Rental Fees Zone I

Zone II

Zone III Copyright 2015

—

—

—

From City boundary of Batangas and San Pascual to Sta. Clara River at the north side of the rock causeway of Batangas City Pier with an area of 9,654 sq. m. (2km.) From Sta. Clara River at the North side of Batangas City pier to Wawa River separating Brgy. Cuta and Wawa with an area of 9,171 sq. meters (3.9 km)

Php 15,000.00

15,000.00

From Wawa river separating Brgy. Cuta and



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Wawa and Malitam River separating the Shell Refinery and Brgy. Malitam with an area of 9,855.3 sq. m (5.95 km)

15,000.00

Zone IV

—

From Malitam river separating the Shell Refinery to the creek boundary between Brgy. Tabangao and Pinamucan with an area of 13,756 sq.m. (8.8 km) (Government Reserve)

Zone V

—

From the creek boundary between Brgy. Tabangao and Pinamucan to Mabacong River boundary between Brgy. Simlong and Mabacong with an area of 23,652 sq.m. (13.7 km)

15,000.00

From Mabacong River boundary between Brgy. Simlong and Mabacong to Ilijan River boundary between Brgy. Pagkilatan and Ilijan with an area of 30,410.1 sq. m. (20 km)

15,000.00

From Ilijan River boundary between Brgy. Pagkilatan and Ilijan to the boundary between De la Paz Pulot Aplaya with an area of 11,898.55 sq. m (24.65 km)

15,000.00

From boundary of De la Paz Proper, De la Paz Pulot Aplaya and to Talahib Pandayan River with an area of 21,480.15 sq. m. (29 km)

15,000.00

Zone VI

—

Zone VII —

Zone VIII —

Zone IX

—

From Talahib Pandayan River to the Municipal Boundary between Batangas City and Municipality of Lobo with an area of 18,342.6 sq. meters (Government Reserve)

Zone X

—

From Northwest tip of the Verde Island to Southwest tip of the Island with an area of 26,065.8 sq. m. (38.20 km.)

15,000.00

From the Northeast tip of the Island of Isla Verde to the Southeast tip of the Island with an area of 22,686.9 sq. m (42.9 km)

15,000.00

Zone XI

—

Zone XII —

Copyright 2015

From the Southeast tip of Isla Verde to the boundary between Brgys. San Agapito and San



154

Antonio with an area of 16,411.8 sq. m. (46 3 km.) (Government Reserve) Zone XIII —

From the boundary between Brgys. San Agapito and Brgy. San Antonio to the northwest tip of Isla Verde and the beginning of Zone X with an area of 30,168.75 sq. m. (52.55 km.)

15,000.00

SECTION 126. Government Reservation. — The City Government hereby excludes Zones IV, IX and XII of the City Waters from private exploitation. SECTION 127.

Rental Fees. —

A. Rental of Ferries — Ferries that may hereafter be owned and operated by the City may be leased to the highest bidder to be conducted by the Committee on Ferry composed of the following: City Mayor

Chairman

City Treasurer

Member

Chairman, Committee on Transportation and Communication Sangguniang Panlungsod

Member

City Administrator

Member

City Legal Officer

Member

The Lessee or operator of the ferries may charge transportation fares to be determined by the Committee on Ferry. B.

Rental Fees on the Use of Government Facilities and Property. —

There shall be imposed rental fees for the use of government facilities and property on the following:

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1.

Plaza, amphitheater, per day

Php 2,500.00

2.

People's quadrangle, per day

3,000.00

3.

LRDC Training Room

2,000.00

4.

Teachers' Conference Center



155

5.

—

Ground Floor

2,000.00

—

2nd floor

5,000.00

—

3rd floor

1,500.00/room/day

Cooperative Building Training Center —

Ground floor

—

2nd floor

2,000.00 100.00/head/day

6.

Batangas City Sports Complex (BCSC)

A.

The Sports Arena With Aircon

1. 30,000.00

Revenue Events

Without Aircon

120,000.00

For the first (4) hours: free use of room 2. 25,000.00

Non-Revenue Events

95,000.00

Additional use of venue

30,000.00/hr.

10,000.00/hr. 3. Practice and training 3,000.00/day B.

Not allowed

Shops/Stores/Health and Fitness Rooms Rental rates for these rooms are to be stated on the Contract of Lease.

Policy on Additional Charges Additional fees shall be collected for the use of the following facilities and equipment: A. Multi-purpose Rooms m./day Copyright 2015


400.00/sq.


156

B.

Stage

5,000.00

C.

Concessionaire (food and drink)

1,500.00/day

D.

Operational Expenses

15,000.00

E.

Rental of Parking Area (First four hours)

10,000.00

F.

Parking Fee

G.

Chairs

8.00/pc.

Tables

20.00/pc.

20.00

H.

Generator Set

12,000.00

I.

Bond (refundable)

50,000.00

This is to cover charges resulting from damage to BSSC and unpaid rental fees. A reservation fee amounting to 20% of the contract amount which shall also serve as part of the contract agreement shall be paid by the LESSEE. Only half of the reservation fee will be refunded by the Lessee upon its cancellation. Additional charges shall be collected from the LESSEE for damages to properties of BCSC incurred during the rehearsals/staging of the event and shall be paid within one (1) week upon receipt. Failure to pay this amount in the specified time shall entitle the LESSOR not to return the bond amounting to 50,000.00 to the LESSEE. C.

Batangas City Swimming Pool

The facility may be used by swimming organizations for training purposes, provide that they shall pay the amount of Php 1,000.00 per swimmer per month, which shall be paid at the Office of the City Treasurer. The official receipt shall be presented to the Administration for record purposes. Use of Metal Lockers The BCSC Management shall provide the keys for the metal lockers with a rental fee of P50.00. A fine of 500.00 shall be charged for every lost key.

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Learn-to-swim Programs The BCSC Administration shall open learn-to-swim programs to interested individuals or groups. A fee of Two Thousand Pesos (Php 2,000.00) shall be collected prior to the start of the twelve (12) one (1)-hour swimming sessions. Terms and conditions and the schedule of the program shall be posted at the BCSC Administration Office. 7.

Batangas City Museum a.

For students

10.00

b.

For adult visitors (walk-in)

20.00

c.

For teachers

10.00

d.

Other visitors

20.00

8.

Variable Message Signs (VMS)

9.

Underground communication network, Php 200.00 per linear meter per year

10.

Government property a.

b.

C.

500.00/day/ad

per post or pole erected by utility companies

Php 100.00 per post or pole per year

billboards and signage

100.00 per day per piece

Rental Fees on Heavy and Light Equipment

It is hereby imposed a rental fee, per hour, exclusive of fuel, oil and lubricants on government-owned heavy and light equipment under the different offices of the City as follows:

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1.

Tractor

2.

Bulldozer

3.

Roadgrader


Php 450.00 1,800.00 900.00 Philippine Taxation Encyclopedia 2014

158

4.

Roadroller

700.00

5.

Payloader

1,500.00

6.

Backhoe

1,600.00

7.

Dumptruck

8.

Concrete Mixer

70.00

9.

Water truck

65.00

10.

Concrete cutter

70.00

11.

Wrecker

250.00

12.

Suction truck

500.00

13.

Manlifter

250.00

14.

Trailer

70.00

15.

Shredder

50.00

16.

Jackhammer

17.

Corn Sheller

18.

Corn Drier

250.00

100.00 5.00/sack

a.

six (6)-ton capacity

5.00/sack

b.

one (1)-ton capacity

5.00/sack

19.

Corn Planter

100.00/hectare

20.

Corn Dehusker

21.

Grass Cutter

100.00/load of fuel

22.

Power Saw

100.00/load of fuel

5.00/sack

Grant of Authority to Lease Equipment, Government Facilities and Property, and Increase or Adjust Rates. — The City Mayor is hereby given authority to enter Copyright 2015



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into contract of lease or rental, subject to reasonable terms and conditions most favorable to the City Government, with any person, natural or juridical, regarding the rental of equipment, government facilities and property and other machineries owned by the City. He is also given authority to increase or adjust rental rates on the basis of the cost of maintenance and return of investment. He is also given the authority to adjust rental rates on the basis of calamity, diseases, and other circumstances affecting the market. TITLE III

Tax Remedies CHAPTER VIII

Civil Remedies for Collection of Revenues SECTION 128. Local Government's Lien. — Local taxes, fees, charges and other revenues herein provided 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 the 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 resulting from delinquency and shall be enforced: (a) by administrative action through distraint on 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 by levy upon real property and interest in or rights to real property, and (b) by judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 129. Distraint of Personal Property. — The remedy by distraint shall proceed as follows: (a) Seizure — Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his representative 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 City Treasurer or his representative shall Copyright 2015



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issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the time and amount of the tax, fee, charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property afore aforeme ment ntio ione ned, d, subj subject ect to the the taxp taxpay ayer er's 's righ rightt to clai claim m exem exempt ptio ion n unde underr the the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting Accounting of Distrained Distrained Goods — The Officer executing the distraint shal shalll make make or caus causee to be made made an acco accoun untt of the the good goods, s, chat chatte tels ls and and effe effect ctss 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 the sale. (c) Publication — The The Offic Officer er shal shalll fort forthw hwit ith h caus causee a noti notifi ficat catio ion n to be exhibited in not less than three (3) public conspicuous places in Batangas City where the the dist distrai raint nt is made made speci specify fyin ing g the the time time and and plac placee of the the sale sale,, and and the the arti articl cles es distrained. The time of the sale shall not be less than twenty (20) days after notice to the owner owner or possess possessor or of the proper property ty as above-s above-spec pecifi ified ed and the public publicati ation on or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release Release of Distrained Distrained Property Upon Payment Payment Prior to the Sale — Sale — If at 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 Procedure of Sale — 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 City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should Should the proper property ty distra distraine ined d be not dispos disposed ed of within within one hundre hundred d 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 cancelled. The The Comm Commit itte teee on Appr Apprai aisa sall shal shalll be comp compos osed ed of the the City City Treas Treasur urer er as Copyright 2015

CD CD Technologies Asia, Inc. and Accesslaw, Inc.


161

Chairman, with representative from the Commission on Audit (COA) and the City Assessor, as members. (a) Dispositio Disposition n of Proceeds Proceeds — The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interests and other penalties incident to the 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 same, 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 due, including all expenses, is collected. SECTION 139. Levy on Real Propert Propertyy. — After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on, before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and and pena penalt lty y due due from from him. him. Said Said certi certifi ficat catee shal shalll oper operat atee with with the the force force of lega legall executi execution on throug throughou houtt the Philip Philippin pines. es. Levy Levy shall shall be effected effected by writin writing g upon upon said said certificate the description of the property upon which the levy is made. At the same time, written notice of the levy shall be mailed to and served upon the proper City Asse Assess ssor orss and and Regis egistr trar arss of Deed Deedss who who shal shalll anno annottate ate the the levy levy on the Tax Tax Declarations and Certificates of Titles of property, respectively, and the delinquent taxpayer or, if he be absent from the City, to his agent or the manager of his 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 or distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after the execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (a) Penalty Penalty for Failure Failure to Issue and and Execute Warrant Warrant .— .— Without prejudice to criminal prosecution under the Revised Penal Code, if the levying officer fails to issue or execute the warrant of distraint or levy after the expiration of time prescribed, or if Copyright 2015



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he is found guilty of abusing the exercise thereof by competent authority, he shall be automatically dismissed from the service after due notice and hearing. (b) Advertisement Advertisement and Sale Sale.— .— Within thirty (30) days after the levy, the City Treasur Treasurer er shall shall proceed proceed to public publicly ly advertis advertisee for sale sale or auctio auction n the proper property ty or a usable portion thereof as may be necessary to satisfy the claim and cost of sales; 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 Building or City Hall and in public and and cons conspi picuo cuous us place place in the the bara barang ngay ay wher wheree the the real real prop proper erty ty is locat located ed and and by publication once a week for three (3) weeks in a newspaper of general circulation in the province or city where the property is located. 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 levied, and a short description of the property to be sold. At anytime before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges and penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Building or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his representative shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of 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 the sale shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collec collectio tion n by means means of the remedi remedies es provid provided ed for in this this ordina ordinance nce,, includ including ing the preservation or transportation in case of personal property and the advertisement and subseq subsequen uentt sale, sale, in cases cases of person personal al and real real proper property ty,, includ including ing improv improveme ements nts thereon. (c) Redemption Redemption of of Property Property Sold. Sold. — — Within one (1) year from the date of sale the the deli delinq nque uent nt taxp taxpay ayer er or his his repr repres esen enta tati tive ve shal shalll have have the the righ rightt to redee redeem m the the property upon payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price Copyright 2015



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from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of 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 the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (d) Final Deed to Purchaser . — In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (e) Purchase of Property by the City for Want of Bidder . — In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the same shall purchase the property in behalf of Batangas City 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 upon registration with his office of such declaration of forfeiture to transfer the title of the forfeited property to the City of Batangas without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interest or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on Batangas City. (f) Resale of Real Estate Taken for Taxes, Fees or Charges. — T h e Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the Copyright 2015



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preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of Batangas City. SECTION 131. Collection of Delinquent Taxes, Fees, Charges, or Other Revenue through Judicial Action. — Batangas City may enforce the collection of delinquent taxes, fees, charges, and other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Republic Act No. 7160. SECTION 132. 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. SECTION 133. Personal Property Exempt from Distraint or Levy. — The following properties 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:

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(a)

Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;

(b)

One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation;

(c)

His necessary clothing, and that of all his family;

(d)

Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (Php 10,000.00);

(e)

Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;

(f)

The professional libraries of doctors, engineers, lawyers and judges;

(g)

One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (Php 10,000.00), by the lawful use of which a



165

fisherman earns his livelihood; and (h)

Any material or article forming part of a house or improvement of a real property. CHAPTER IX

General Provisions SECTION 134. Power of the City Mayor to Issue Rules and Regulations. — The City Mayor may promulgate rules and regulations for the effective and efficient implementation of the provisions of this Code. Likewise, the City Mayor may create an oversight committee to monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations thereof. SECTION 135. Penalty Imposable by the Courts. — Any person or persons who violate any of the provisions of this Ordinance where there is no specific penalty 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 (Php 1,000.00) nor more than Five Thousand Pesos (Php 5,000.00), 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 a corporation, partnership or association, the President, General Manager and the person in charge with the administration or operation thereof shall be held liable therefore. 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. In case of failure of the offender to pay the fine, the Court shall impose subsidiary imprisonment as may be determined by the Court. SECTION 136. Administrative Fine. — Except in cases wherein a specific administrative fine is otherwise provided, any person who shall be held liable under any provision of this Ordinance may settle his obligation by paying a fine of Five Thousand Pesos (Php 5,000.00) to the City Treasurer within seventy-two (72) hours from apprehension. Whereupon, he shall no longer be subject to prosecution for violation of the Batangas City Revenue Code of 2009. SECTION 137. Existing Tax and Revenue Measures. — All other revenue measures of Batangas City shall continue to be in force and effect after the effectivity of this Code, unless amended by the Sangguniang Panlungsod or inconsistent with or Copyright 2015



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in violation of the provisions of the Batangas City Revenue Code of 2009. CHAPTER X

Final Provisions SECTION 138. Separability Clause. — If for any reason or reasons, any section or provision of this Ordinance shall be held to be unconstitutional or invalid, other sections or provisions not be affected shall continue with full force and effect. SECTION 139. Applicability Clause. — The provisions of the Local Government Code of 1991, including its implementing Rules and Regulations, not otherwise provided herein, shall be suppletory to this Ordinance. SECTION 140. Repealing Clause. — All Ordinances, rules and regulations, or parts thereof, inconsistent with or in conflict with the provisions of this Ordinance, shall be deemed repealed or modified accordingly. SECTION 141. Effectivity. — This Ordinance shall take effect on January 1, 2009 after its publication in a newspaper of general circulation in the Cities and Province of Batangas. ENACTED by the Sangguniang Panlungsod of Batangas City, this 9th day of December, 2008.

(SGD.) JOSE Y. TOLENTINO Presiding Officer

ATTESTED:

(SGD.) ATTY. OLIVA D. TELEGATOS Secretary Sangguniang Panlungsod

APPROVED:

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Batangas City Revenue Code of 2009

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