Ordinance No.

1
Series of 2019

AN ORDINANCE IMPOSING TAXES, FEES AND CHARGES PURSUANT TO THE PROVISIONS OF THE LOCAL
GOVERNMENT CODE (R.A. 7160) AND PROVIDING PENALTY FOR VIOLATION THEREOF.

WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 of Republic Act 7160,
otherwise known as Local Government Code of 1991, vested to every local government unit,
including the Barangay, to impose and collect fees service or user charges for any service
rendered in the amount commensurate to such service provided. And power to create its
own sources of revenue and levy taxes, fees and charges which shall accrue exclusively to
the local government unit concerned;

WHEREAS, to augment the limited fund allocation in the Barangay budget and to finance special
activities which are vital considered part and parcel of good community services, there is an
imperative need to collect taxes, fees and service or user charges;

WHEREAS, there are official activities of the Barangay which are urgently required to meet the
exigencies of delivering basic services to the community and such activities need funding so
that its objective could be accomplished;

NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of Barangav 51 Zone
4 District I, City of Manila in session assembled:

SECTION 1.Scope- This Ordinance shall govern the exercise of taxing, fees and service or user charges
and other common revenue raising power of the Barangay which shall exclusively accrue to
them;

SECTION 2.Definition of Terms- As used in this ordinance, the following meaning and definition;

i. Gross Sales or Receipts refers to the total amount of the money or its equivalent
representing the contract, price, compensation or service fees, including the amount
charges for materials supplied with the services performed or to be performed for
another person, excluding discounts if determined at the time sale/s, sales return,
excise tax and value added tax (VAT).

ii. Business refers to trade of commercial activity regularly engaged, or means of

livelihood, or with a view to profit.

iii. Covered Basketball Court refers to a place wherein the youth of our barangay can
conduct and participate on any sports activities, a venue for any occasion, balls, circuses,
and other similar location of amusement where other members of community can rent
for their own inclination in a period of time.
 iv. Rental refers to an arrangement to rent something for a period of time.

v. Charges refer to pecuniary liabilities as rents or fees against persons or properties.

vi. Fees refer to dues fixed by laws or regulation, ordinance, or inspection of the
business or undertaking.

vii. Operator refers to the owner, manager, administrator or any other who operates or
is responsible for the operation of the business establishment or undertaking.

viii. Commercial Building refers to all building, located in the commercial area/s centers
including malls, market and the like.

ix. Peddlers or Vendors refer to any person who either for him or commission, travel
from place to place and sells his goods, offers to sell and deliver the same. Whether a
peddlers or vendor is a wholesale peddler of a particular commodity shall be
determined from the definition/s of a wholesale dealer or retailer dealer.

x. Public Utility Vehicles refer to as any vehicle propelled by any power using the public
road such as Tricycle, Pedi Cab and alike.

SECTION 3.Taxes on Stores/ Retailers- all stores or retailers with fixed business establishments
operating in the Barangay and with a gross sale or receipts of the preceding calendar
year Fifty Thousand pesos (P50, 000.00) or less, shall pay the Barangay Treasurer the
corresponding taxes thereon in the amount not exceeding one percent (1%) on such
gross sales or receipts. In the absence of said gross sales or receipts, the sworn
statement/ declaration of sales of the owner/s, operator, or proprietor thereof shall be
used as basis for taxation.

SECTION 4.Barangay Clearance- the rate of fees to be collected for the issuance of Barangay
Clearance shall be as follows: Purpose Fees 1. Employment P 20.00 2. Proper
Identification P 20.00 3. Residency P 20.00 4. Certification for Character check/
validation P 20.00 5. Loan Purposes P 50.00 6. Liquor Clearance P 100.00 7.
Electrification (Meralco) p 50.00 8. Excavation (MAYNILAD) p 50.00 9. Renewal of TRU
Franchise p 50.00 10. Postal ID Application p 50.00

SECTION 5.Barangay Business Permit- application to operate NEW BUSINESS base on capital
investment and RENEWAL OF BUSINESS base on the annual gross sales from the
preceding year:

a. New Business = 3/10 of 1% or .3% of the capital investment

b. Renewal of Business = 1.5/10 of 1% or .15% of Annual Gross Sales
Provided however, that the aforementioned clearance shall be deemed expired after a period of
One (I) year from the date of issuance thereof and an exemption for business falling under Section
133(n) of the Local Government code;

SECTION 6.Construction of the following:

1. Commercial Edifice: a. Major P 100.00
b. Minor P 50.00
2. Residential Edifice P 50.00
3. Immovable Fence P 50.00

SECTION 7.Student, Senior Citizen, Disabled- No fee shall be collected for the issuance of individual
Barangay Clearance and Certification requirements of the following Barangay Residents:
a. Student for Educational Purposes
b. Senior Citizens
c. Disabled Citizens
d. Indigence

A standard fee of Thirty Pesos (P30.00) shall however, be collected for all applicants including
students who reside in other Barangay enrolled in school existing within this Barangay. Proper
coordination with corresponding schools will be done for monitoring. It is the council's prerogative
to exempt residents other than those mentioned above of financial consideration.

SECTION 8.Issuance of Certified Thru Copy of the Official Documents of the Barangay- the Punong
Barangay, shall upon presentation of satisfactory proof that the original copy of the
official document/s presented to be certified is/ are in the custody of the authorized
record custodian/s of the Barangay, issue a certified thru copy of the same upon
payment of a corresponding fee of Five Pesos (P5.00) for every Certified thru Copy
furnish by the record custodian.

SECTION 9.Fee from Issuance of Certification to File Action- No dues shall be collected for any
complaints, petition, except criminal cases filed before the Lupong Tagapamayapa. After
exploiting all possible venue for party reconciliation and still being unsuccessful, the
complaint will be levied a fee of One Hundred Pesos (PI00.00) should he insist in
securing a Certification to File Action from the Barangay for court action.

SECTION 10.Other fees and Charges- the Barangay may levy the following fees and charges on
Billboards, Signboards, Neon Signs and other outdoor advertisements. The sole basis of
the number of the face of the board would not be considered and the rate of the fee
would be as follows:
a. Non-Illuminated P15.00/ SQUARE FOOT/ FACE/ YEAR
b. Illuminated P30.00/ SQUARE FOOT /FACE/ YEAR
Provided however, that if the purpose of the advertisement is to promote project and/or programs
of any government agency/s and to disseminate information necessary for Public Welfare, no
amount shall be collected/ imposed.

SECTION 11.Service Fees or Charges - Barangay may collect reasonable fees or charges of (P5.00)
Five Pesos per day per Street or Market Vendors for the maintenance of Peace and
Order within the jurisdiction.

SECTION 12 .Other Service Fees - the Barangay can collect reasonable fee for the use of baraneav-
owned properties for the maintenance and repairs.

SECTION 13.Time of Payment- Taxes on Stores/Retailers shall be paid within the first twenty (20)
days of January or within the first twenty (20) days of the first month of each
subsequent quarter, as the case maybe. Fees and Charges on Public Utility Vehicles and
Peddlers/ Vendors shall be paid per day. The Sanggunian concerned may, for a
justifiable reason or cause, extend the time for payment of such taxes and annual fees
without surcharge or penalties, but only for a period not exceeding six(6) months.

SECTION 14.Collection- Pursuant to the provision of the preceding section, all taxes, fees, charges
shall be collected by the Barangay Treasurer on his duly authorized deputy, pursuant to
section 170 of Republic Act 7160.

SECTION 15.Penalty/s- Any person or judicial entity found violating any provision of the ordinance
such as fees or charges not paid on time will have a penalty based on the following;

SECTION 16.Effectively- this ordinance shall take effect after fifteen (15) days following its complete
local circulation and upon compliance with the posting requirements as set forth under
Section 511 of Republic Act 7160;
1st Offense P 300.00
nd
2 Offense P 500.00
3rd and succeeding offenses P 1, 000.00

NOW, THEREFORE, BE IT RESOLVED, as it is hereby resolved by the Sanggunian Barangay in a

session duly assembled, to immediately implement within Barangay 51 Zone 4, City of
Manila City, as amended.
Adopted this ___ of August 2019, City of Manila.

Certify true and correct;

Erlinda C. Luriz
Barangay Secretary

Approved By:

Rommel J. Bravo
Punong Barangay

SANGGUNIANG BARANGAY

Rogelio G. Pasion Jr. Antonio D. Lopez Dalisay M. Moral

Ronald D. Bartolome Maria Theresa F. Felipe Edgardo O. Tejero

Alfredo H. Navajas SK Kevin Clyde B. Manalo

Attested By:

Brian Q. Centeno
Barangay Treasurer