Vigan City Revenue Code

Republic of the Philippines
Province of Ilocos Sur

CITY OF VIGAN
OFFICE OF THE SANGGUNIANG PANLUNGSOD
SECOND CITY COUNCIL

ORDINANCE NO. 02
SERIES OF 2005
AN ORDINANCE PROVIDING FOR THE TRANSFER OF FUNDS UNDER

TRUST FUNDS TO THE GENERAL FUND
WHEREAS, Section 3, paragraph (a) of PD 1445,otherwise known as the Government

Auditing Code of the Philippines explicitly describes receipts or revenues that should be
recorded in the General Fund;
WHEREAS, paragraph (d) of Section 3 of the same law, likewise defines funds that
should accrue to fiduciary or Trust Fund;
WHEREAS, some collections of the City Government of Vigan which are classified
under the general income accounts are presently recorded in Trust Funds based on
existing ordinances;
WHEREAS, the practice of recording these collection in Trust Funds causes the
understatement of income and would affect the future reclassification of the city since the
Department of Finance based the reclassification of LGUs on the Average Annual
Income for the last three (3) consecutive years;
NOWTHEREFORE, be it ordained by the Sangguniang Panlungsod in session duly

assembled;
Section 1. TITLE. “AN ORDINANCE PROVIDING THE TRANSFER OF FUNDS

UNDER TRUST ACCOUNT TO THE GENERAL FUND”
Section 2. DEFINITION OF TERMS..
1. Fund - is a sum money or other resources set aside for the purpose of carrying
out specific activities or attaining certain objectives in accordance with special
regulations, restrictions, or limitations, and constitutes an independent fiscal and
accounting entity.
2. Government Funds - includes the public moneys of every sort and other
resources pertaining to any agency of the government.
3. General Funds - is used to describe that fund which is available for any
purpose to which the legislative body may choose to apply it, and is composed of
the receipts or revenues which are not by law or by contractual agreement
applicable to a specific purpose or purposes.
Page 2: Second City Council Ordinance No. 02, S. 2005
4. Trust Fund - is a government fund which has officially come into the
possession of the government or of a government officer as trustee, agent, or
administrator, or which has been received as a guaranty for the fulfilment of some
obligation.
Section 3. SCOPE OF APPLICATION.
All fees collected and other sources of revenues which have been mandated by
existing ordinance to be placed on a Trust Fund shall be transferred to a General Fund
account of the City such as the:
a) Ordinance #21, series of 2002 – Public safety emergency and development

trust fund.
b) Ordinance #6, series of 2001 - Correction of clerical or typographical errors on

entries in the Civil Registry.
c) Ordinance #5, series of 2001 – Parking fee for tourist buses at the plaza
Salcedo
d) Ordinance #3, series of 2001 – Rent for the use of the Vigan Culture and Trade
Center
e) Ordinance #2, series of 2000 – Fishery ordinance
f) Ordinance #8, series of 1999 – Parking fee at the Vigan Public Market
g) Ordinance #5, series of 1999 – Diagnostic and laboratory fees
h) Ordinance #13, series of 1997 – Fund raising activities for the charitable or
public purpose
i) Ordinance #2, series of 1997 – Garbage fees
Provided, that the above-stated fees collected shall automatically be appropriated

and shall accrue for the intended purpose stated in the ordinances.
Section 4. REPEALING CLAUSE. All ordinances rules or regulations or part thereof

found inconsistent with this ordinance shall be deemed repealed or modified accordingly.
SECTION 5. EFFECTIVITY – This ordinance shall take effect upon approval.
ENACTED on February 28, 2005

(Sgd.)
FRANCISCO P. RANCHES, JR.
City Vice Mayor & Presiding Officer
(Sgd.) ALFREDO FIGUERRES, JR. (Sgd.) AUDIE Q. AGDAMAG

Sangguniang Panlungsod Member Sangguniang Panlungsod Member
(Sgd.) EVERIN F. MOLINA (Sgd.) HERMENIGILDO APELIN

(Sgd.) GERMELINA S. GOULART (Sgd.) FELIX A. ANINAG

(Sgd.) ANDRES ADRIATICO (Sgd.) HENRY A. FORMOSO

(Sgd.) LORETO QUIBILAN (Sgd.) MAXIMO ALVES

(Sgd.) CONSTANTE V. BENZON (Sgd.) CHRIS DAN F. FIELDAD

Attested:
(Sgd.) JAYSON P. AVILA

Secretary to the Sangguniang Panlungsod
Approved:
(Sgd.) FERDINAND C. MEDINA

City Mayor
Revenue Code of 2006

CITY OF VIGAN
ORDINANCE NO. 06
SERIES OF 2006
REVENUE CODE OF 2006

OF THE CITY OF VIGAN
CHAPTER 1.
GENERAL PROVISIONS
ARTICLE A. SHORT TITLE AND SCOPE
Section 1. Short Title. This shall be known as the Revenue Code of 2006 of the City of
Vigan.
Section 2. Scope and Application This Code shall govern the levy, assessment, and
collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the City
of Vigan.
ARTICLE B. CONSTRUCTION OF PROVISIONS
Section 3. Words and Phrases Not Herein Expressly Defined. Words and phrases
embodied in this Code not herein specifically defined shall have the same definitions as found in
RA 7160, otherwise known as the Local Government Code of 1991.
Section 4. Rules of Construction. In construing the provisions of this Code, the following
rules of construction shall be observed unless inconsistent with the manifest intent of the provisions;
(a) General Rules. All words and phrases shall be construed and understood according to
the common and approved usage of the language; but the technical words and phrases and such
other words in this Code which may have acquired a peculiar or appropriate meaning shall be
construed and understood according to such technical, peculiar or appropriate meaning.
(b) Gender and Number. Every word in this Code importing the masculine gender shall
extend to both male and female. Every word importing the singular number shall apply to several
persons or things as well; and every word importing the plural number shall extend and be applied
to one person or thing as well.
(c) Reasonable Time. In all cases where any act is required to be done within the
reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt
performance of the act.
(d) Computation of Time. The time within which an act is to be done as provided in this
Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days,
shall be computed by excluding the first day and including the last day, except if the last day falls on
a Sunday or holiday, in which case the same shall be excluded in the computation and the business
day following shall be considered the last day.
(e) References. All references to chapters, articles, or sections are to the Chapters, Articles
or Sections in this Code unless otherwise specified.
(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with
or contravene each other, the provisions of each chapter shall prevail as to all specific matters and
questions involved therein.
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(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same
article conflict with each other, the provisions of the Section which is the last in point of sequence
shall prevail.
ARTICLE C. DEFINITION OF TERMS
Section 5. Definitions – When used in this Code:
(a) Advertising Agency includes all persons who are engaged in the business of advertising
for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets,
handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading
form.
(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay,
coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary
salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or
not;
The phrase "whether in their original form or not" refers to the transformation of said
products by the farmer, fisherman, producer or owner through the application of processes to
preserve or otherwise to prepare said products for the market such as freezing, drying, salting,
smoking, or stripping for purposes of preserving or otherwise preparing said products for the
market; to be considered an agricultural product whether in its original form or not, its
transformation must have been undertaken by the farmer, fisherman, producer or owner.
Agricultural products as defined include those that undergo not only simple but even
sophisticated processes employing advanced technological means in packaging like dressed chicken
or ground coffee in plastic bags or styropor or other packaging materials intended to process and
prepare the products for the market.
The term by-products shall mean those materials which in cultivation or processing of an
article remain over, and which are still of value and marketable, like copra cake from copra or
molasses from sugar cane;
(c) Amusement is a pleasurable diversion and entertainment. It is synonymous to
relaxation, avocation, pastime or fun.
(d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of
amusement where one seeks admission to entertain oneself by seeing or viewing the show or
performance;
(e) Banks and other Financial Institutions include non-bank financial intermediaries,
lending investors, finance and investment companies, pawnshops, money shops, insurance
companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined
under applicable law, or rules and regulations thereunder;
(f) Brewer includes all persons who manufacture fermented liquors of any description for
sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic
fermented liquors, whose daily production does not exceed two hundred gauge liters.
(g) Business means trade or commercial activity regularly engaged in as a means of
livelihood or with a view to profit;
(h) Business Agent includes all persons who act as agents of others in the transaction of
business with any public officer, as well as those who conduct collecting, advertising, employment,
or private detective agencies.
(i) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to
the public in consideration of any admission, entrance, or any other fee paid
(j) Capital Investment is the capital that a person employs in any undertaking, or which he
contributes to the capital of a partnership, corporation, or any other juridical entity or association in
a particular taxing jurisdiction;
(k) Carinderia refers to any public eating place where food already cooked are served at a
price.
(l) Charges refer to pecuniary liability, as rents or fees against persons or property;
(m) Cockpit includes any place, compound, building or portion thereof, where cockfights
are held, whether or not money bets are made on the results of such cockfights.
(n) Contractor includes persons, natural or juridical, not subject to professional tax under
Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale
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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;
(o) As used in this Article, the term "contractor" shall include general engineering, general
building and specially contractors as defined under applicable laws, filling, demolition and salvage
works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of
dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or
establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination
establishments; proprietors or operators of establishments for repairing, repainting, upholstering,
washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging;
proprietors or operators of furniture shops and establishments for planning or surfacing and re-
cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or
operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines;
proprietors or owners of shops for the repair of any kind of mechanical and electrical devices;
instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical
devices; proprietors or operators of establishments or lots for parking purposes; proprietors or
operators of tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage
clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar
establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and
lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding
establishments; master plumbers, smiths and house or sign painters; printers, bookbinders,
lithographers, publishers except those engaged in the publication or printing of any newspaper,
magazine, review or bulletin which appears at regular intervals with fixed prices for subscription
and sale and which is not devoted principally to the publication of advertisements; business agents,
private detectives or watchman agencies; commercial and immigration brokers; cinematographic
film owners, lessors and distributors.
(p) The term “contractor” shall also include, but shall not be limited to, tax subjects
enumerated under Section19 of Presidential Decree No. 231, but which are no longer included in
the enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz.: welding shops,
service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories,
advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor
vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and
proprietors of bulldozers and other heavy equipment available to others for consideration.
(q) Cooperative is a duly registered association of persons, with a common bond of interest,
who have voluntarily joined together to achieve a lawful, common, social, or economic end, making
equitable contributions to the capital required and accepting a fair share of the risks and benefits of
the undertaking in accordance with universally accepted cooperative principles.
(r) Corporations includes partnerships, no matter how created or organized, joint-stock
companies, joint accounts (cuentas en participation), associations or insurance companies but does
not include general professional partnerships and a joint venture or consortium formed for the
purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other
energy operations or consortium agreement under a service contract with the government. General
professional partnerships are partnerships formed by persons for the sole purpose of exercising their
common profession, no part of the income of which is derived from engaging in any trade or
business;
(s) The term "resident foreign" when applied to a corporation means a foreign corporation
not otherwise organized under the laws of the Philippines but engaged in trade or business within
the Philippines.
(t) Countryside and Barangay Business Enterprise refers to any business entity,
association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna
Carta for Countryside and Barangay Business Enterprises (Kalakalan 20);
(u) Dealer means one whose business is to buy and sell merchandise, goods and chattels as
a merchant. He stands immediately between the producer or manufacturer and the consumer and
depends for his profit not upon the labor he bestows upon his commodities but upon the skill and
foresight with which he watches the market;
(v) Fee means a charge fixed by law or ordinance for the regulation or inspection of a
business or activity. It shall also include charges fixed by law or agency for the services of a public
officer in the discharge of his official duties;
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(w) Franchise is a right or privilege, affected with public interest that is conferred upon
private persons or corporations, under such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security and safety;
(x) Gross Sales or Receipts include the total amount of money or its equivalent representing
the contract price, compensation or service fee, including the amount charged or materials supplied
with the services and deposits or advance payments actually received during the taxable quarter for
the services performed or to be performed for another person excluding discounts if determinable at
the time of sales, sales return, excise tax, and value added tax (VAT);
(y) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.
(z) License or Permit is a right or permission granted in accordance with law or by a
competent authority to engage in some business or occupation or to engage in some transactions.
(aa) Importer means any person who brings articles, goods, wares or merchandise of any
kind or class into the Philippines from abroad for unloading therein, or which after entry are
consumed herein or incorporated into the general mass of property in the Philippines. In case of
tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt
from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt
private persons or entities, the purchaser or recipient shall be considered the importer thereof.
(bb) Manufacturer includes every person who, by physical or chemical process, alters the
exterior texture or form or inner substance of any such raw materials or manufactured or partially
manufactured product in such manner as to prepare it for special use or uses to which it could not
have been put in its original condition, or who by any such process, alters the quality of any such
raw material or manufactured or partially manufactured products so as to reduce its marketable
shape or prepare it for any of the use of industry, or who by any such process, combines any raw
material or manufactured products with other materials or products of the same or of different kinds
and in such manner that the finished products of such process or manufacture can be put to a special
use or uses to which such raw material or manufactured or partially manufactured in their original
condition could not have been put, and who in addition, alters such raw material or manufactured or
partially manufactured products, or combines the same to produce such finished products for the
purpose of their sale or distribution to others and for his own use for consumption;
(cc) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming
or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products
produced by himself and his immediate family and whose annual net income from such farming or
fishing does not exceed Fifty Thousand Pesos ( 50,000.00) or the poverty line established by NEDA
for the particular region or locality, whichever is higher;
(dd) Motor Vehicle means any vehicle propelled by any power other than muscular
power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers,
lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public
roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds
used exclusively for agricultural purposes;
(ee) City Waters include not only streams, lakes and tidal waters within the city, not
being the subject of private ownership and not comprised within the national parks, public forest,
timber lands, forest reserves or fishery reserves, but also marine waters included between two lines
drawn perpendicularly to the general coastline from points where boundary lines of the city touch
the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers
from it. Where two (2) municipalities are so situated on the opposite shores that there is less than
fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from
opposite shores of the respective municipalities;
(ff) Operator includes the owner, manager, administrator, or any other person who operates
or is responsible for the operation of a business establishment or undertaking;
(gg) Peddler means any person who, either for himself or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a
wholesale peddler or retail peddler of a particular commodity shall be determined from the
definition of wholesale dealer or retail dealer as provided in this Code;
(hh) Public Market refers to any place, building, or structure of any kind designated as
such by the local board or council, except public streets, plazas, parks, and the like.
(ii) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or
wines by any process other than by original or continuous distillation from mash, wort, wash, sap,
or syrup through continuous closed vessels and pipes until the manufacture thereof is complete.
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Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps
any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits,
shall also be regarded as a rectifier and as being engaged in the business of rectifying.
(jj) Restaurant refers to any place which provides food to the public and accepts orders from
them at a price. This term includes caterers.
(kk) Privilege means a right or immunity granted as a peculiar benefit, advantage or
favor.
(ll) Persons mean every natural or juridical being, susceptible of rights and obligations or of
being the subject of legal relations;
(mm) Rental means the value of the consideration, whether in money, or otherwise, given
for the enjoyment or use of a thing.
(nn) Residents refer to natural persons who have their habitual residence in the province,
city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to
juridical persons for which the law or any other provision creating or recognizing them fixes their
residence in a particular province, city or municipality. In the absence of such laws, juridical
persons are residents or the province, city or municipality where they have their legal residence or
principal place of business or where they conduct their principal business or occupation;
(oo) Retail means a sale where the purchaser buys the commodity for his consumption,
irrespective of the quantity of the commodity sold;
(pp) Revenue includes taxes, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes.
(qq) Services mean the duties, work or functions performed or discharged by a
government officer, or by a private person contracted by the government, as the case may be.
(rr) Socialized housing refers to housing programs and projects covering houses and lots or
homelots only duly undertaken by the government and private sector for the underprivileged and
homeless citizens which shall include sites and services development, long-term financing,
liberalized terms on interest payments, and such other benefits in accordance with the provisions of
the Urban Development and Housing Act of 1992.
(ss) Tax means an enforced contribution, usually monetary in form, levied by the law
making body on persons and property subject to its jurisdiction for the precise purpose of supporting
governmental needs.
(tt) Urban areas refer to all cities regardless of their population density and to
municipalities with a population density of at least five hundred (500) persons per square
kilometer.
(uu) Vessel includes every type of boat, craft, or other artificial contrivances used, or
capable of being used, as a means of transportation on water.
(vv) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or
domestic trade based on quantity, weight, or measure received and/or discharged by vessel;
(ww) Wholesale means a sale where the purchaser buys or imports the commodities for
resale to persons other than the end user regardless of the quantity of the transaction.
CHAPTER 2
Taxes, Fees, and Other Impositions Levied by this Code
ARTICLE A. IMPOSITION OF REAL PROPERTY TAX
(Ordinance No. 11, S. 2005 –Tax Ordinance)
Section 6. Power to Levy Real Property Tax - An annual Ad Valorem Tax on real
property such as land, building, machinery and other improvement not hereinafter specifically
exempted is hereby imposed.
Section 7. Rates of Levy - A basic real property tax shall be imposed at the rate of two
percent (2%) of the assessed value of real property.
Section 8. Exemptions from Real Property Tax - The following are exempted from
payment of the real property tax:
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(a) Real property owned by the Republic of the Philippines or any of its political
subdivision except when the beneficial use thereof has been granted, for consideration or
otherwise, to a taxable person;
(b) Charitable institutions, churches, 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 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
distribution of water and/or generation and transmission of electric power;
(d) All real property owned by the duly registered cooperatives as provided under R.A.
6938 and;
(e) Machinery and equipment used for pollution control and environmental protection.
Except as provided herein, any exemption from payment of real property tax previously
granted, to or presently enjoyed by, all persons, whether natural or juridical, including all
government-owned or controlled corporations are hereby withdrawn upon the effectivity of this
ordinance.
ARTICLE B. COLLECTION OF REAL PROPERTY TAX

Section 9. Date of Accrual of Tax - The real property tax for any year shall accrue on
the first (1st) day of January and from that date it shall constitute a lien on the property which
shall be superior to any other lien, mortgage, or encumbrance of any kind whatever, and shall be
extinguished only upon the payment of the delinquent tax.
Section 10. Collection of Tax - The collection of the real property tax with interest
thereon and related expenses, and the enforcement of the remedies provided for in this Code or
any applicable laws, shall be the responsibility of the city treasurer.
The city treasurer may deputize the barangay treasurer to collect all taxes on real property
located in the barangay: Provided, that the barangay treasurer is properly bonded for the purpose:
Provided, further, that the premium on the bond shall be paid by the city government.
Section 11. Assessor to Furnish City Treasurer with Assessment Roll - The City
Assessor shall prepare and submit to the City Treasurer on or before the thirty- first (31st) day of
December each year, an assessment roll containing a list of all persons whose real properties
have been newly assessed or reassessed and the values of each properties.
Section 12. Notice of Time for Collection of Tax - The city treasurer, shall, on or
before the thirty-first (31st) day of January each year, in the case of the basic real property tax
and the additional tax for the SEF, post the notice of the dates when the tax may be paid without
interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise
be published in a newspaper of general circulation in the locality once a week for two (2)
consecutive weeks.
Section 13. Payment of Real Property Taxes in Installments - The owner of the real
property or the person having legal interest therein may pay the basic real property tax and the
additional tax for the SEF due thereon without interest in four (4) equal installments the first
installment to be due and payable on or before the thirty-first (31st) day of March; the second
installment, on or before the thirtieth (30th) of June; the third installment, on or before the
thirtieth (30th) of September; and the last installment, on or before the thirty-first (31st) of
December.
Payments of real property taxes shall first be applied to prior years delinquencies,
interests and penalties, if any, and only after said delinquencies are settled tax payments be
credited for the current period.
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Section 14. Tax Discount for Advanced Payment - If the basic real property tax and
the additional tax accruing to the SEF are paid in advance in accordance with the prescribed
schedule of payments as provided under the preceding section, the real property owner shall be
entitled to a discount of seventeen percent (17%) of the annual tax due. If the above mentioned
taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax
discount.
Section 15. Payments Under Protest -
a.) No protest shall be entertained unless the taxpayer first pays the tax. There shall be
annotated on the tax receipts the words "paid under protests". The protest in writing must be filed
within thirty (30) days from the payment of the tax to the city treasurer, who shall decide the
protest within sixty (60) days from receipt.
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 the tax protested shall be refunded to the protestant, or applied as tax credit against his
existing or future tax liability.
d.) In the event that the protest is decided or upon the lapse of the sixty-day period
prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter
3, Title Two, Book II of the Local Government Code (RA 7160).
Section 16. Repayment of Excessive Collections - When an assessment of basic real

property tax, or any other tax levied under this Ordinance, is found to be illegal or erroneous and
the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or
credit for taxes and interests with the city treasurer within two (2) years from the date the
taxpayer is entitled to such reduction or adjustment.
The city treasurer shall decide the claim for tax refund or credit within sixty (60) days
from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail
of the remedies as provided in Chapter 3, Title Two. Book II of the Local Government Code (RA
7160).
Section 17. Notice of Delinquency in the Payment of the Real Property Tax -
a.) When the real property tax or any other tax imposed under this Code becomes
delinquent, the city treasurer shall immediately cause a notice of the delinquency to be posted at
the main entrance of the city hall and in a publicly accessible and conspicuous place in each
barangay of the City. The notice of delinquency shall also be published once a week for two (2)
consecutive weeks, in a newspaper of general circulation in the province.
b.) Such notice shall specify the date upon which the tax became delinquent and shall
state that the personal property may be distrained to effect payment. It shall likewise state that
any time before the distraint or personal property, payment of the tax with surcharge, interests
and penalties may be made in accordance with the next following section, and unless the tax,
surcharges and penalties are paid before the expiration of the year for which the tax is due,
except when the notice of assessment or special levy is contested administratively or judicially
pursuant to the provisions of Chapter 3, Title Two, Book II of the Local Government Code (RA
7160), the delinquent real property will be sold at public auction, and the title of the property will
be vested in the purchaser subject, however to the right of the delinquent owner of the property
or any person having legal interest therein to redeem the property within one (1) year from the
date of sale.
Section 18. Interests on Unpaid Real Property Tax - In case of failure to pay the basic
real property tax or any other tax levied under this Code upon the expiration of the periods as
provided in Section 17 of this ordinance, or when due, as the case may be, shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid
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amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided,
however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-
six (36) months.
Section 19. Remedies for the Collection of Real Property Tax - For the collection of
the basic real property tax and any other tax levied under this Code, the City government of
Vigan may avail of the remedies by administrative action through levy on real property or by
judicial action.
Section 20. Local Government's Lien - The basic real property tax and any other tax
levied under this Code constitute a lien on the property subject to tax, superior to all aliens,
charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof,
enforceable by administrative or judicial action, and may only be extinguished upon payment of
the tax and the related interests and expenses.
Section 21. Levy on Real Property - After the expiration of the time required to pay the
basic real property tax or any other tax levied under this Code, real property subject to such tax
may be levied upon through the issuance of a warrant on or before, or simultaneously with the
institution of the civil action for the collection of the delinquent tax. The city treasurer, when
issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the
delinquent owner of the property or person having legal interest therein, the description of the
property, the amount of the tax due and the interest thereon.
The warrant shall be mailed to or served upon the delinquent owner of the real property
or person having legal interest therein, or in case he is out of the country or cannot be located, to
the administrator or occupant to the property. At the same time, written notice of the levy with
the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of
the city where the property is located, who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively.
The levying officer shall submit a report on the levy to the Sangguniang Panlungsod
within ten (10) days after receipt of the warrant by the owner of the property or person having
legal interest therein.
Section 22. Penalty for Failure to Issue and Execute Warrant - Without prejudice to
criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer
or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time
the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof in an
administrative or judicial proceeding shall be dismissed from the service.
Section 23. Advertisement and Sale - Within thirty (30) days after service of the
warrant of levy, the City treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale. The advertisement shall be effected by a posting notice at the main entrance of
the city hall, and in a publicly accessible and conspicuous place in the barangay where the real
property is located, any by publication once a week for two (2) weeks in a newspaper of general
circulation on the city where the property is located. The advertisement shall specify the amount
of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the
name of the owner of the real property or person having legal interest therein, and a description
of the property to be sold. At any time before the fixed date for the sale, the owner of the real
property or person having legal interest therein may stay the proceedings by paying the
delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at
the main entrance of the city hall or on the property to be sold, or at any other place as specified
in the notice of the sale.
Within thirty (30) days after the sale, the city treasurer or his deputy shall make report of
the sale to the Sangguniang Panlungsod, and which shall form part of his records. The city
treasurer shall likewise prepare and deliver to the purchases a certificate of sale which shall
contain the name of the purchaser, a description of the property sold, the amount of the
delinquent tax, the interest due thereon, the expenses of sale and a brief description of the
proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the
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interest due thereon and the expenses of sale shall be remitted to the owner of the real property or
person having legal interest therein.
The city treasurer may advance an amount sufficient to defray the costs of collection
through the remedies provided for in this Code and other applicable laws, including the expenses
of advertisement and sale.
Section 24. Redemption of Property Sold - Within one (1) year from the date of sale,
the owner of the delinquent real property or person having legal interest therein, or his
representative, shall have the right to redeem the property upon payment to the city treasurer of
the amount of the delinquent tax, including the interest due thereon, and the expenses of sale
from the date of delinquency to the date of sale, plus interest of not more than two percent (2%)
per month on the purchase price from the date of sale to the date of redemption. Such payment
shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real
property or person having legal interest therein shall be entitled to a certificate of redemption
which shall be issued by the city treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owner or person having legal interest therein who
shall be entitled to the income and other fruits thereof.
The city treasurer or his deputy, upon receipt from the purchaser of the certificate of sale,
shall forthwith return to the latter the entire amount paid by him plus interest of not more than
two percent (2%) per month. Thereafter, the property shall be free from the lien of such
delinquent tax, interest due thereon and expenses of sale.
Section 25. Final Deed to Purchaser - In case the owner or person having legal interest
therein fails to redeem the delinquent property as provided herein, the city treasurer shall execute
a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due
thereon and expenses of sale. The deed shall briefly state the proceedings upon which the
validity of the sale rests.
Section 26. Purchase of Property by the Local Government Unit 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 the amount insufficient to pay the real property tax and the related interest and
costs of sale the city treasurer conducting the sale shall purchase the property in behalf of the
local government unit concerned to satisfy the claim and within two (2) days thereafter shall
make a report of his proceedings which shall be reflected upon the records of his office. It shall
be the duty of the Registry of Deeds concerned, upon registration with his office of any such
declaration of forfeiture to transfer the title of the forfeited property to the City of Vigan 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
real property and the related interest and the costs of the sale. If the property is not redeemed as
provided herein, the ownership thereof shall be fully vested to the City of Vigan.
Section 27. Resale of Real Estate Taken for Taxes, Fees or Charges - Upon notice of
not less than twenty (20) days, sell and dispose of the real property acquired under the preceding
Section at public auction. The proceeds of the sale shall accrue to the general fund of City of
Vigan.
Section 28. Further Distraint or Levy - Levy may be repeated if necessary until the
full amount due, including all expenses, is collected.
Section 29. Collection of Real Property Tax Through the Courts - The City of Vigan
may enforce the collection of the basic real property tax or any tax levied under this Code by
civil action in any court of competent jurisdiction. The civil action shall be filed by the city
treasurer within the period prescribed in Section 22 of this Code.
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Section 30. Action Assailing Validity of Tax Sale - No court shall entertain any action
assailing the validity of any sale at public auction of real property or rights therein under this
Code until the taxpayer shall have deposited with the court the amount for which the real
property was sold, together with interest of two percent (2%) per month from the date of sale to
the time of the institution of the action. The amount so deposited shall be paid to the purchaser at
the auction sale if the deed is declared invalid but it shall be returned to the depositor if the
action fails.
Neither shall any court declare a sale at public auction invalid by reason of irregularities
and informalities in the proceedings unless the substantive rights of the delinquent owner of the
real property or the person having legal interest therein have been impaired.
Section 31. Payment of Delinquent Taxes on Property Subject of Controversy - In

any action involving the ownership or possession of, or succession to, real property, the court
may, motu propio or upon representation of the city treasurer or his deputy, award such
ownership, possession or succession to any part to the action upon payment to the court of the
taxes with interest due on the property and all other costs that may have accrued, subject to the
final outcome of the action.
Section 32. Treasurer to Certify Delinquencies Remaining Uncollected - The city

treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which
remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the
reason or reasons for each non-collection or non-payment, and shall submit the same to the
Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately
succeeding the year in which the delinquencies were incurred, with a request for assistance in the
enforcement of the remedies for collection provided herein.
Section 33. Periods within Which to Collect Real Property Taxes - The basic real
property tax and any other tax levied under this Code shall be collected within five (5) years
from the date they become due. No action for the collection of the tax, whether administrative or
judicial, shall be instituted after the expiration of each period. In case of fraud, or intent to evade
payment of the tax, such action may be instituted for the collection of the same within ten (10)
years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the time being
during which:
(a) The city treasurer is legally prevented from collecting the tax;
(b) The owner of the property or the person having legal interest therein requests for
investigation and execution waiver in writing before the expiration of the period within which to
collect; and
(c) The owner of the property or the person having legal interest therein is out of the
country or otherwise cannot be located.
Section 34. Distribution of Proceeds - The proceeds of the basic real property tax,
including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of
property acquired at a public auction, in accordance with the provisions of this Code, by the city
shall be distributed as follows:
(a) City - Seventy percent (70%) shall accrue to the general fund of the city; and
(b) Barangays - Thirty percent (30%) shall be distributed among the component
barangays of the cities where the property is located in the following manner:
(i) Fifty Percent (50%) shall accrue to the barangay where the
property is located;
(ii) Fifty percent (50%) shall accrue equally to all component
barangays of the city.
The share of the barangay shall be released directly to the Barangay Treasurer on a
quarterly basis within five (5) days after the end of each quarter, without need of any further action,
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and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may
be prescribed by the Commission on Audit for this purpose.
Section 35. Application of proceeds of the Additional One percent SEF Tax - The
proceeds from the additional One percent (1%) tax on real property accruing to the SEF shall be
automatically released to the Vigan City School Board: Provided, However, that the proceeds
shall be allocated for the operation and maintenance of public schools, construction and repair of
school buildings, facilities and equipment, educational research, purchase of books and
periodicals, and sports development as determined and approved by the Vigan City School
Board.
Section 36. Proceeds of the Tax on Idle lands - The proceeds of the additional real
property tax on idle lands shall accrue to the general fund of the city where the land is located.
Section 37. Proceeds of the Special Levy - The proceeds of the special levy on lands
benefited by public works, projects and other improvements shall accrue to the general fund of
the City government of Vigan which financed such public works, projects or other
improvements.
Section 38. General Assessment Revision, Expenses Incident Thereto - The City shall
provide the necessary appropriations to defray the expenses incident to the general revision of
real property assessment.
Section 39. Condonation or Reduction of Real Property Tax and Interest - In the
case of a general failure of crops or substantial decrease in the price of agricultural or agribased
products, or calamity, the city may condone or reduce, wholly or partially, the taxes and
interests thereon for the succeeding year or years affected by the calamity, through a Sanggunian
ordinance or resolution, passed prior to the first (1st) day of January of any year and upon
recommendation of the local disaster coordinating council.
Section 40. Duty of Register of Deeds and Notaries Public to Assist the City
Assessor - It shall be the duty of the register of Deeds and notaries public to furnish the city
assessor with copies of all contract selling, transferring or otherwise conveying, leasing or
mortgaging real property received by, or acknowledged before them.
Section 41. Insurance Companies to Furnish Information - Insurance companies are

hereby required to furnish the city assessor copies of any contract or policy insurance on
buildings, structures and improvements insured by them or such other documents which may be
necessary for the property assessment thereof.
Section 42. Sale and Forfeiture Before Effectivity of this Code - Tax delinquencies
incurred and sales and forfeiture of delinquent real property affected, before the effectivity of the
code, shall be governed by the provisions of applicable laws then in force.
ARTICLE C. SPECIAL LEVIES ON REAL PROPERTY

Section 43. Additional Levy on Real Property Tax for the Special Education Fund
(SEF) - An annual tax of one percent (1%) on the assessed value of real property is hereby levied
which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively
accrue to the Special Education Fund (SEF).
Section 44. Additional Ad Valorem Tax on Idle Lands - An annual tax of five percent
(5%) of the assessed value of the property is hereby levied on idle lands which shall be in
addition to the basic real property tax.
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Section 45. Idle Lands Coverage - For purposes of real property taxation, idle lands
shall include the following:
(a) Agricultural lands, more than one (1) hectare. In area, suitable for cultivation,
dairying, inland fishery and other agricultural uses, one-half (1/2) of which remain unutilized or
unimproved by the owner of the property or person having legal interest therein. Agricultural
lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not
be considered idle lands. Lands actually used for grazing purposes shall likewise not be
considered idle lands.
(b) Lands, other than agricultural, located in the city, more than one thousand (1,000) sq.
meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the
property or person having legal interest therein.
Regardless of the land area, this section shall likewise apply to residential lots in
subdivision duly approved by proper authorities, the ownership of which has been transferred to
individual owners, who shall be liable for the additional tax.: Provided, however, that individual
lots of such sub-divisions, the ownership of which has not been transferred to the buyer shall be
considered as part of the subdivision, and shall be subject to the additional tax payable by
subdivision owner or operator.
Section 46. Idle Lands Exempt from Tax – Real properties by reason of force majeure,
civil disturbance, natural calamity or any cause or circumstance which physically or legally
prevents the owner of the property or person having legal interest therein from improving,
utilizing or cultivating the same shall be exempt from the tax on idle lands.
Section 47. Listing of Idle Lands by the Assessor - The City Assessor shall make and
keep an updated record of all idle lands located within the City of Vigan. For purposes of
collection, the city assessor shall furnish a copy thereof to the city treasurer who shall notify, on
the basis of such record, the owner of the property or person having legal interest therein of the
imposition of the additional tax.
Section 48. Special Levy by the City Government of the City of Vigan - Lands within
the territorial jurisdiction of the City of Vigan specially benefited by pubic works projects or
improvements funded by the city government shall be imposed a special levy to recoup the
expenses of the city government at a rate of sixty percent (60%) of the actual cost of such
projects and improvements, including the costs of acquiring land and such other real property in
connection therewith:
Provided, that the special levy shall not apply lands exempt from basic real property tax
and the remainder of the land portions of which have been donated to the local government unit
concerned for the construction of such projects or improvements.
Section 49. Time of Payment. The special levy shall be paid within the quarter
following the effectivity of the ordinance imposing such levy.
Section 50. Collection and Accrual of Proceeds. Collection of special levy on land
shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund
of the City.
Section 51. Administrative Provisions.
(a) Ordinance Imposing a levy. - The tax ordinance imposing a special levy shall
describe with reasonable accuracy the nature, extent, and location of the public work projects or
improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by
monuments and lines and the number of annual installments for the payment of the special levy
which in no case shall not be less than five (5) nor more than ten (10) years. The Sangguniang
Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to
establish a uniform percentage of all lands subject to the payment of the tax for the entire district,
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but it may fix different rates for different parts or sections thereof, depending on whether such
land is more or less benefited by the project.
The ordinance shall likewise specify the appropriate penalty for noncompliance or
violations of its provisions.
(b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an
ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing
thereon; notify in writing the owners of real property to be affected or the persons having legal
interest therein as to the date and place thereof and afford the latter the opportunity to express their
positions or objections relative to the proposed ordinance.
(c) Fixing the Amount of Special Levy. The special levy authorized herein shall be
apportioned, computed, and assessed according to the assessed valuation of the lands affected as
shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if
the property does not appear of record in his books. Upon the effectivity of the ordinance imposing
special levy, the City Assessor shall forthwith proceed to determine the annual amount of special
levy assessed against each parcel of land comprised within the area especially benefited and shall
send to each landowner a written notice thereof by mail, personal service or publication in
appropriate cases.
Section 52. Taxpayers' Remedies Against Special Levy - Any owner of real property
affected by a special levy or any person having a legal interest therein may, upon receipt of the
written notice of assessment of the special levy, avail of the remedies provided for in Chapter 3,
Title Two, Book 2 of the Local Government Code (RA 7160).
ARTICLE D. SOCIALIZED HOUSING TAX
Section 53. Imposition of Tax. There is hereby imposed a socialized housing tax at the
rate of one-half of one percent percent (0.5%) on the assessed value of lands in urban areas in
excess of Fifty Thousand pesos (P 50,000.00)
Section 54. Exemptions. The following are exempted from the socialized housing tax:
(a) Those included in the coverage of RA 6657, otherwise know as the Comprehensive
Agrarian Reform law.
(b) Those actually used for national defense and security of the state;
(c) Those used, reserved or otherwise set aside for government offices, facilities and other
installations whether owned by the National Government, its agencies and instrumentalities,
including government-owned or controlled corporations, or by the local government units.
provided, however, that the lands herein mentioned, or portions thereof, which have not been used
for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax.
(d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds,
and other areas necessary to maintain ecological balance or environmental protection, as
determined and certified by the proper government agency; and
(e) Those actually and primarily used for religious, charitable , or educational purposes,
cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks.
Section 55. Collection and Accrual of Proceeds. The fixed tax on socialized housing
shall be collected at the same time and in the same manner as that of the basic real property tax.
The proceeds of the additional socialized housing tax shall accrue to the Urban Development and
Housing Program of the city.
Section 56. Administrative Provisions. The City Assessor shall keep an updated record
of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand
Pesos (P 50,000). For purposes of collection, the City Assessor shall notify, on the basis of such
record, the owner of the property or person having legal interest therein of the imposition of the
additional tax.
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ARTICLE E: TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

Section 57. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter,
or on any other mode of transferring ownership or title of real property at the rate of seventy five
(75%) of one percent (1%) of the total consideration involved in the acquisition of the property or
the fair market value in case the monetary consideration involved in the transfer is not substantial,
whichever is higher.
The fair market value as used herein shall be that reflected in the prevailing schedule of fair
market values enacted by the Sangguniang Panlungsod.
Section 58. Exemptions. The sale, transfer or other disposition of real property pursuant
to RA 6657 shall be exempt from this tax.
Section 59. Time of Payment. It shall be the duty of the seller, donor, transferor, executor
or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the
date of the execution of the deed or from the date of the property owner's death.
(a) The Registrar of Deeds of the city shall, before registering any deed, require the
presentation of the evidence of payment of this tax. The City Assessor shall likewise make the
same requirement before canceling an old tax declaration and issuing a new one in place thereof.
(b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring
ownership or title to any real property within thirty (30) days from the date of notarization.
ARTICLE F: TAX ON PRINTING AND PUBLICATION

( Ordinance No. 11, S. 2005 –Tax Ordinance)
Section 61. Imposition of Tax. There is hereby levied a tax at the rate of seventy
percent (70%) of one percent (1%) of the gross annual receipts for the preceding calendar year on
the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets,
handbills, certificates, receipts, pamphlets, and others of similar nature.
In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent
(1%) of the capital investment. In the succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or
any fraction thereof, as provided herein.
Section 62. Exemptions. The receipts from the printing and/or publishing of books or
other reading materials prescribed by the Department of Education, Culture and Sports as school
texts or references shall be exempt from the tax herein imposed.
Section 63. Time of Payment. The tax imposed in this Article shall be due and payable in
quarterly installments to the City Treasurer, within the first twenty (20) days following each
quarter In the case of a newly-started business, the tax shall be paid before the business starts to
operate.
ARTICLE G. FRANCHISE TAX

Section 64. Imposition of Tax. There is hereby imposed a tax on business enjoying a
franchise tax, at a rate of seventy percent (70%) of one percent (1%) of the gross annual receipts,
which shall include both cash sales and sales on account realized during the preceding calendar
year within this province, excluding the territorial limits of the city.
In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent
(1%) of the capital investment. In the succeeding calendar year, regardless of when the business
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started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or
any fraction thereof, as provided herein.
The capital investment to be used as basis of the tax of a newly started business as herein
provided shall be determined in the following manner.
(a) If the principal office of the business is located in the city, the paid-up capital stated in
the articles of corporation in case of corporations, or in any similar document in case of other types
of business organization, shall be considered as capital investment.
(b) In the case of a branch or sales office located in the city which commences business
operations during the same year as the principal office but which is located in another locality, the
paid-up capital referred in (a) shall mean the amount of the capital investment made for the said
branch or sales office.
(c) Where the newly started business is a branch or sales office commencing operations at
a year later than that of the principal office, capital investment shall mean the total funds invested
in the branch or sales office.
Section 65. Time of Payment. The tax imposed in this Article shall be due and payable
in quarterly installments to the City Treasurer, within the first twenty (20) days following each
quarter In the case of a newly-started business, the tax shall be paid before the business starts to
operate.
ARTICLE H. TAX ON SAND, GRAVEL AND OTHER QUARRY SOURCES

Section 66. Imposition of Tax. A tax is hereby imposed at a rate of ten percent (10%) of
the fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth and
other quarry resources, as defined under the National Internal Revenue Code, as amended,
extracted from public lands, or from the beds of seas, lakes, rivers, streams, creeks and other
public waters within the city of Vigan.
Section 67. Permit to be Issued by the Mayor Through Sangguniang Panlungsod

Resolution - The permit to extract sand, gravel and other quarry resources shall be issued
exclusively by the city mayor pursuant to the ordinance of the Sangguniang Panlungsod.
Section 68. Tax Sharing - The proceeds of the tax on sand, gravel and other quarry
resources shall be distributed as follows:
(a) City government where the sand, gravel, and other quarry resources are
extracted – Sixty percent (60%); and
(b) Barangay where the sand, gravel and other quarry resources are extracted -
Forty percent (40%)
ARTICLE I. PROFESSIONAL TAX

Section 69. Imposition of Tax - There is hereby imposed an annual professional tax on
each person engaged in the exercise or practice of his profession requiring government
examination at the rate of Three Hundred pesos (P 300.00 ).
Section 70. There is also hereby imposed an annual tax on each person engaged in the
practice of his/her profession not requiring government examination in the amount of One
Hundred Fifty pesos (P 150.00 ).
Section 71. Coverage - Professionals who passed the bar examinations, or any board or
other examinations conducted by the Professional Regulation Commission (PRC) shall be
subjected to the professional tax.
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Section 72. Exemption - Professionals exclusively employed in the government shall

be exempt from the payment of this tax.
Section 73. Payment of the Tax - The professional tax shall be paid before any
profession herein specified can be lawfully pursued. A line of profession does not become
exempt even if conducted with some other profession for which the tax has been paid.
Section 74. Time of Payment - The professional tax shall be payable annually, on or
before the thirty-first (31st ) day of January of each year to the City Treasurer. Any person first
beginning to practice a profession after the month of January must, however, pay the full tax
before engaging therein.
Section 75. Place of Payment - Every person legally authorized to practice his
profession in this province shall pay to the city where he maintains his principal office in case he
practices his profession in several places.
Section 76. Administrative Provisions
(a) A person who paid the professional tax shall be entitled to practice his profession in
any part of the Philippines without being subjected to any other national or local tax fee for the
practice of such profession.
(b) The City Treasurer before accepting payment of the tax, shall require the presentation
of the valid Professional Licenses issued by the Professional Regulations Commission.
(c) Any individual or corporation employing a person subject to the professional tax shall
require payment by that person of the tax on his profession before employment and annually
thereafter.
(d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions,
reports, books of account, plans and designs, survey’s and maps, as the case may be, the number
of the official receipt issued to him.
ARTICLE J.: AMUSEMENT TAX ON ADMISSION

(Amendments to Revenue Code 1984)
Section 77. Imposition of Tax. There is hereby levied a tax to be collected from the
proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and
other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission
fees.
Section 78. Manner of Computing Tax. 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.
Section 79. Exemption. The holding of operas, concerts, dramas, recitals, painting and art
exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock
or similar concerts shall be exempted from the payment of the tax herein imposed.
Section 80. Time and Place of Payment. The amusement tax on admission herein
imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first
twenty (20) days of the month next following that for which they are due to the City Treasurer
before the gross receipts are divided between the proprietors, lessees, or operator and the
distributors of the cinematographic films.
In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be
paid immediately after the last full show or performance.
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(a)Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of
theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall
attach a true and complete sworn return showing the gross receipts from admission fees during the
preceding month.
(b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where
payment of a fee is required for admission, shall provide for himself with tickets which shall be
serially numbered indicating therein the name of the amusement place and the admission price.
The serial number must be printed on both ends of tickets such that when divided into two upon
being presented for admission, the serial number shall appear on both parts. The gatekeeper shall
drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the
customer. The box or receptacle shall only be opened in the presence of a representative from the
Office of the City Treasurer.
(c) Registration of Tickets. All admission tickets which shall be sold to the public must
first be registered with the Office of the City Treasurer and shall be stamped with the seal of said
office. It shall unlawful for any proprietor, operator and lessee of an amusement place to keep on
his possession or have unregistered tickets in the amusement place.
(d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it
necessary for the good of the service, post their duly authorized inspectors at the gates of
amusement places for the purpose of verifying all tickets sold thereat.
Said duly authorized inspectors shall have access to all admission tickets being sold to the
public from opening time of the amusement place up to closing time.
ARTICLE K: ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK OR VAN

OF MANUFACTURERS OR PRODUCERS, WHOLESALERS OF,
DEALERS OR RETAILERS IN CERTAIN PRODUCTS
Section 82. Imposition of Tax. There is hereby imposed an annual fixed tax for every
truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers
in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and
cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to
sales outlets, or consumers, whether directly or indirectly, within the city in the amount of Five
Hundred pesos (P500.00).
Section 83. Exemption. The manufacturers, producers, wholesalers, dealers, and

retailer referred to in the preceding sections shall be exempt from the payment of the peddlers tax
in the sale of any merchandise or article of commerce imposable by the city.
Section 84. Time and Place of Payment. The tax imposed in this Article shall accrue
on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days
of January.
ARTICLE L. TOBACCO TAX
Section 85. A city tax of 10 centavos shall be levied on every one kilo of Virginia or
native tobacco brought inside this city for sale, resale, processing or redrying. (a)
Section 86. Any person found violating the preceding section shall upon conviction by
any competent Court shall suffer an imprisonment of thirty (30) days, or a fine of Five Thousand
pesos (P 5,000.00) or both at the discretion of the Court.
ARTICLE M: GRADUATED TAX ON BUSINESS

(Amending Revenue Code 1984)
17
Section 87. Imposition of Tax. There is hereby imposed on the following persons who
establish, operate, conduct or maintain their respective business within the City a graduated business
tax in the amounts hereafter prescribed:
(a) On manufacturers, importers, or producers of any article of commerce of whatever kind

or nature, including brewers, distillers, rectifiers, repacker, and compounders of liquors, distilled
spirits and/or wines in accordance with the following schedule:
With Gross Sales/Receipts For the Preceding Calendar Year: Amount of Tax per Annum
Less than 10,000.00 191.00
10,000.00 or more but less than 15,000.00 253.00
50,000.00 or more but less than 75,000.00 1,530.00
750,000.00 or more but less than 1,000,000.00 12,750.00
1,000,000.00 or more but less than 2,000,000.00 15,937.00
For every 500,000.00 in excess of 20,000,000.00 but
More than 50,000,000.00 637.00
For every 500,000.00 in excess of 50,000,000.00 319.00
(b) On retailers, independent wholesalers, distributors in accordance with the following

schedules:
Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum
Less than 1,000.00 19.00
18

However, barangays shall have the exclusive power to levy taxes on stores whose gross
sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (50,000.00)
subject to existing laws and regulations.
(c) On all exporters in accordance with the following schedule;
With gross sales of the preceding calendar year Amount of Tax Per Annum
Below 1,000,000.00 1,275.00
For every 1,000,000.00 over 100,000,000.00 255.00
(d) On Essential commodities
The tax on the business of manufacturing, producing, importing, exporting,

wholesaling or retailing on the essential commodities such as those enumerated below shall be one-
half of the rates provided in subsections a, b and c respectively of this article
(i) Wheat or cassava flour, meat, milk, dairy products, locally manufactured,
canned goods and other preserved foodstuffs, sugar, salt and other agricultural
marine, and fresh water products, whether in their original state or not;
(ii) Cooking oil and cooking gas, and firewood;
(iii) Laundry soap, medicines, detergents and household remedies;
(iv) Locally-manufactured ordinary fabrics;
(v) Agricultural implements, equipment, post harvest facilities, fertilizers,
pesticides and insecticides, herbicides and other farm inputs;
(vi) Poultry feeds and other animal feeds;
(vii) School supplies
(viii) Cement
(ix) Other commodities covered by the Price control Law.
Should any of the commodity mentioned above be no longer subject to price control the
same shall be taxed at the rates provided in subsection (a), (b), and (c) of this article
(e) On rice and corn
The tax on the business of importing, wholesaling, retailing or dealing in rice and
corn, including rice and corn millers also engaged in wholesaling of said cereals shall be as
follows:
With gross sales for the preceding calendar year Amount of Tax per Annum
Less than 1,000.00 6.00
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For purpose of collecting the tax imposed under subsections (a) (b), (c) and (d) & (e)
businesses maintaining or operating branch or sales office in the City of Vigan shall record sales
in said branch or sales office and the tax thereon shall accrue to the city.
Where a factory is located in the City of Vigan, forty percent (40%) of the sales made and
recorded in its principal office shall be deemed as sales made in the factory and shall be taxable by
the city. In cases where a manufacturer or producer has two or more factories situated in Vigan and
other localities forty percent (40%) of the sales made and recorded in the principal office shall e
corporated among the localities in proportion to their respective volume of production during the
period for which the tax is due. The resulting share of the City of Vigan shall be deemed as sales
therein shall be taxable by the city.
(f) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountain, bars, carinderias or food caterers:
With gross sales and/or receipts for the preceding calendar year Amount of Tax per annum
Less than 2,000.00 45.00
For every P1,000.00 or fraction thereof 7.50
in excess of 50,000.00
(g) On service establishment such as those enumerated below which principally render or
offer services:
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Advertising agencies
Air conditioning repair shop
Arrastre services
Assaying laboratories
Beauty shops/parlors
Barber shops
Battery charging shops
Blacksmith shop
Body Building
Book keeping services/ secretarial services
Broker(stock, commercial, immigration)
Bullduzers, tractors, or other heavy equipment made available to others for consideration
Business agents and other independent contractors ( juridical or natural) not included
among those subject to the occupation tax under the Local Tax Code and whose
activities consist especially in the sale of all kinds of services for a free, regardless of
whether or not the performance of the services calls for the exercise or use of the
physical or mental faculties of such contractor or their employees.
Cargo forwarder
Car wash
Cinematographic film owners, lessors or distributors
Coconut grinder
Collecting agencies
Commission agents
Computer rental/services
Computer /Xerox/cellphone
Construction and/or repair shops of motor vehicles, animal drawn vehicles, bicycles and/or
tricycles
Consultancy/law office
Contractor (demolition, filling, salvage work)
Contractor (general engineering, general building, specialty)
Contractor (Lenten/carnival)
Dental laboratories
Dyeing establishments
Engraving plants
Foundry shops
Framing
Funeral parlors
Furniture repair shops
Garages
Gasoline station (for washing or greasing of motor vehicles )
General Consultancy Services
Goldsmiths, silversmiths, tinsmiths shops
House and/or sign painter
Iron works shop
Kiddie rider
Landscaping
Lathe machine shops
Laundry shops (including dry cleaning, steam laundry or laundry using washing machine)
Light installation
Marble works
Massage or therapeutic clinics
Medical laboratories
Milliners and hatters
Mine dealer or operator
Motor vehicle testing center
Operators of cable network system
Operators of computer establishment
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Painting shops
Parking lots
Plastic lamination, photostatic, white/blue printing, recopying or duplicating service shops
Plating establishments
Photographic studios
Public warehouse and bodegas
Public service system
Persons engaged in the installation of water system, gas or electric light heat or power.
Persons rendering protective services or private detective watchmen
Radiator repair shop
Radio and TV repair shop
Repair or welding shops
Refrigeration & Home appliances repair shop
Rewinding and repair of generator
Saloon
Sand and gravel
Sawmill under contract to saw or cut logs belonging to others
Sculpture shop
Shops or planning or surfacing and recutting of lumber
Shops of shearing animals
Shops, travel agencies and mine drillers or operators
Shoe repair shops
Slandering or body building saloon
Proprietors or operator of smeltic plants
Stables
Stevedoring services
Tailoring or dress shops
Telephone and Telegraphic service
Training Center
Travel agencies
Typewriter, adding machines and other office equipments repair shop
Upholstery shop
Vaciador shops
Video coverage
Vulcanizing/recapping shops
Watch and jewelry repair shop
Water refilling stations
Welding and/or painting shop
Other similar establishments and/or persons rendering services such as foundry shops,
sculpture
With gross receipts for the preceding calendar year Amount of Tax per Annum
Less than 5,000.00 37.00
For every 10,000 in excess of 500,000.00 75.00
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Should a contractor mentioned in this subsection (g) undertake to furnish the materials and labor
shall be deducted from his work, the costs of such materials and labor shall be deducted from his
gross receipts for the purpose of determining the tax due from him.
In the succeeding calendar year, regardless of when the business starts, the tax shall be based on
the gross sales for the preceding calendar year, or any fraction thereof, as provided in the pertinent
schedule.
Where a person conducts or operates two or more of the related businesses mentioned in any one
of the subsections (a), (b), (c), (d), (e), (f), or (g) which are subject to the same rate of tax, the
computation of the tax shall be based on the combined total gross sales of the two or more related
businesses.
In cases where a person operates any of the businesses mentioned in anyone of the subsections (a),
(b), (c), (d), (e), (f), or (g) together with any of the business for which fixed taxes are provided in
this code, the sales or receipts of the former for the purpose of computing the taxes due under said
subsections.
(h) On Hotels and Motels
With gross receipts for the preceding year Amount of tax per annum
Less than 2,500.00 88.00
23

For every 1,000.00 or fraction thereof in excess of 500,000.00 1.50
In case of a newly established hotel or motel, the initial tax for the quarter in which the business
starts to operate shall not exceed one fourth of one-tenth of one percent investment but which shall
be less than P15.00 in the succeeding quarter, the tax shall be based on the gross receipts for the
preceding quarter.
(i) On amusement places wherein the customers thereof motively participate without
making bets or wages, including but not limited to the following:
Amount of Tax per annum
(1) Night and day clubs 9,000.00
(2) Night clubs or day clubs 6,000.00
(3) cocktail lounges or bars 2,400.00
(4) Retail dealers in domestic liquors 1,500.00
(5) Bath houses, swimming pools, resorts and
Other similar places 450.00
(6) Skating rinks 750.00
(7) Billiard and pool halls:
For the first table 75.00
For each additional table 30.00
(8) Bowling Alleys:
Automatic per lane 150.00
Non-automatic per lane 120.00
(9) Steam baths, sauna and other similar
Establishments per cubicle 150.00
(10) theaters and cinema houses:
Itinerant operators 10.00 per day
With orchestra only with seating capacity of
less than 500 persons 750.00
With balcony and orchestra with seating capacity
Of less than 500 persons 900.00
With Balcony and orchestra with seating capacity
From 500 to 999 persons 1,200.00
With balcony and orchestra with seating capacity
Of 1,000 persons and above 1,500.00
With lodge, balcony and orchestra 2,250.00
PLUS: amusement tax of 0.10 per admission, payable to the City Treasurer within twenty days
next following the month for which the tax is due as regards operators with fixed establishments
and the day next following business day with respect to itinerant operators.
An additional tax not exceeding one hundred percent(100%) of the rates herein above fixed shall
be imposed on theaters and cinematographs which are air-conditioned.
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(11) Boxing stadium 450.00

(12) Boxing contest, 150.00 each night plus an amusement tax of 0.10 per admission ticket
payable to the City Treasurer the next following business day.
(13) Circuses, carnival, and the like per day for the first ten
Days and 7.50 per day thereafter 60.00
(14) Merry-go-rounds, roller coasters, Ferris wheels,
Swings, shooting galleries, and other similar contrivances
15.00 per day for the first ten days and 3.00 per day
Thereafter
(j) On Amusement devices:

(1) Each juke box machine/videoke machine 150.00
(2) Each machine or apparatus for visual entertainment 75.00
(3) Each apparatus for weighing persons 45.00
(k) On privately-owned public market
With gross sales or receipts for preceding calendar year Amount of tax per annum
Less than 5,000.00 187.00
For every 1,000.00 in excess of 100,000.00 30.00
In the case of a newly started privately-owned public market the tax shall be 187.00 for the initial
quarter of operations.
No privately-owned establishments shall operate as a public market without first being duly
designate as such by the City Council.
(l) On real estate dealers

Amount of Tax per Annum
1. Subdivision/Operators per square meter 1.05
The computation on the tax on subdivision operators shall be based only on the total area of
the remaining lots titled in the name of the subdivision operator.
2. On lessor of real estate
With gross receipts for the preceding calendar year Amount of Tax per Annum
Less than 1,000.00 exempt
1,000 or more but less that 4,000.00 30.00
For every 1,000 in excess of 50,000.00 for real property
Used for purposes other than residential 7.50
For every 5,000 in excess of 50,000 for real property
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Used for residential purposes 7.50
(m) On Lodging Houses
With accommodations for: Amount of Tax per annum

Less than 15 lodgers 900.00
15 to 24 lodgers 1,350.00
25 or more lodgers 1,800.00
On boarding houses
With accommodations for: Amount of Tax per annum
Less than 10 borders 30.00
10 to 19 boarders 45.00
20 to 39 boarders 60.00
40 to more boarders 75.00
In case of a newly started business lessors or real estate, the tax shall be 30.00
(n) On the business of dealers in fermented liquors, distilled spirits and/or wines

(1) wholesale dealers in foreign liquors 1,200.00
(2) wholesale dealers in domestic liquors 600.00
(3) retail dealers in foreign liquors 300.00
(4) retail dealers in domestic liquors 150.00
(5) Retail dealers in vino liquors 75.00
(6) retail dealers in fermented liquors 120.00
(7) wholesale dealers in fermented liquors 300.00
(8) Retail dealers in tuba, basi or tapuy 75.00
(o) On banks and other financial institutions, at the rate of sixty percent (60%) of one
percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions
and discounts from lending activities, income from financial leasing, dividends, rentals on property,
and profit from exchange or sale of property, insurance premium. All other income and receipts not
herein enumerated shall be excluded in the computation of the tax.
(p) On Private cemeteries or memorial parks:
(1) Les than 2 hectares 750.00

(2) two (2) hectares to 5 hectares 1,125.00
(3) More than 5 hectares 1,500.00
(q) On fishponds of fish grounds, per hectare 15.00
(r) On private detective or security agency 75.00
(s) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of
Seventy-five pesos (P75.00) per peddler annually.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or
retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein
imposed.
The tax herein imposed shall be payable within the first twenty (20) days of January. An
individual who will start to peddle merchandise or articles of commerce after January 20 shall pay
the full amount of the tax before engaging in such activity.
(t) On Operators or owners of rice and corn mills engaged in the milling of rice and corn
belonging to other persons
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Corn mill not exceeding one hundred
Cavans per hour capacity 22.50
Corn mill exceeding one hundred
Cavans per twelve hour capacity 34.00
“Kiskisan” type exceeding two hundred cavans
of palay per twelve hour capacity 37.50
“Cono” of not exceeding one hundred cavans
“Kiskisan” type exceeding two hundred cavans
“Cono” of not exceeding two hundred cavans
“Cono” of not exceeding three hundred cavans
“Cono” of not exceeding four hundred cavans
“Cono” of not exceeding five hundred cavans
“Cono” of not exceeding six hundred cavans
of palay per twelve hour capacity 1,350.00
“Cono” of not exceeding seven hundred cavans
“Cono” of not exceeding eight hundred cavans
“Cono” of not exceeding nine hundred cavans
“Cono” of not exceeding one thousand cavans
Section 88 Presumptive Income Level. For every tax period, the Treasurers Office shall
prepare a stratified schedule of "presumptive income level" to validate the declarations of gross
receipts of each business classification.
Section 89. Exemption. Business engaged in the production, manufacture, refining,

distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax
imposed in this Article.
Section 90. Tax on Newly-Started Business. In the case of a newly started business under
this Article, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In
the succeeding calendar year, regardless of when the business started to operate, the tax shall be
based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the
pertinent schedules in this Article.
ARTICLE N. SITUS OF TAX

Section 91. Situs of the Tax.
(a) For purposes of collection of the business tax under the "situs" of the tax law, the
following definition of terms and guidelines shall be strictly observed:
(i) Principal Office - the head or main office of the businesses appearing in the
pertinent documents submitted to the Securities and Exchange Commission, or the
Department of Trade and Industry, or other appropriate agencies as the case may
be.
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The city or municipality specifically mentioned in the articles of the

incorporation or official registration papers as being the official address or said
principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another city
or municipality, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the local chief executives
of the cities or municipalities concerned within fifteen (15) days after such transfer
or relocation is effected.
(ii) Branch or Sales Office - a fixed place in a locality which conducts operations
of the businesses as an extension of the principal office. However, offices used
only as display areas of the products where no stocks or items are stored for sale,
although orders for the products may be received thereat, are not branch or sales
offices as herein contemplated. A warehouse which accepts orders and/or issues
sales invoices independent of a branch with sales office shall be considered as a
sales office.
(iii) Warehouse - a building utilized for the storage of products for sale and from
which goods or merchandise are withdrawn for delivery to customers or dealers,
or by persons acting on behalf of the business. A warehouse that does not accept
orders and/or issue sales invoices as aforementioned shall not be considered a
branch or sales office.
(iv) Plantation - a tract of agricultural land planted to trees or seedlings whether
fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally
arranged to allow highest production. For purpose of this Article, inland fishing
ground shall be considered as plantation.
(v) Experimental Farms - agricultural lands utilized by a business or corporation
to conduct studies, tests, researches or experiments involving agricultural, agri-
business, marine or aquatic livestock, poultry, dairy and other similar products for
the purpose of improving the quality and quantity of goods and products.
However, on-site sales of commercial quantity made in experimental farms shall be
similarly imposed the corresponding tax under Section 91-b of this Code.
(b) Sales Allocation

(i) All sales made in a locality where there is branch or sales office or
warehouse shall be recorded in said branch or sales office or warehouse and the
tax shall be payable to the city or municipality where the same is located.
(ii) In cases where there is no such branch, sales office, plant or plantation in the
locality where the sale is made, the sale shall be recorded in the principal office
along with the sale made by said principal office and the tax shall accrue to the
city or municipality where said principal office is located.
(iii) In cases where there is a factory, project office, plant or plantation in pursuit
of business, thirty percent (30%) if all sales recorded in the principal office shall
be taxable by the city or municipality where the principal office is located and
seventy percent (70%) of all sales recorded in the principal office shall be taxable
by the city or municipality where the factory, project office, plant or plantation is
located.
The sales allocation in (a) and (b) above shall not apply to experimental
farms. Local Government Units where only experimental farms are located shall
not be entitled to the sales allocation herein provided for.
(iv) In case of a plantation located in a locality other than that where the factory
is located, said seventy percent (70%) sales allocation shall be divided as follows:
Sixty percent (60%) to the city or municipality where the factory is located; and
Forty percent (40%) to the city or municipality where the plantation is located.
(v) In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation shall be pro-rated among the localities where such factories, project
offices, plants and plantations are located in proportion to their respective
volumes of production during the period for which the tax is due.
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In the case of project offices of services and other independent contractors, the term
production shall refer to the costs of projects actually undertaken during the tax
period.
(vi) The foregoing sales allocation under par. (3) hereof shall be applied
irrespective of whether or not sales are made in the locality where the factory,
project office, plant or plantation is located. In case of sales made by the factory,
project office, plant or plantation, the sale shall be covered by paragraph (1) or (2)
above.
(vii) In case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products, the
rules on situs of taxation provided in this article as clarified in the paragraphs
above shall apply except that the factory or plant and warehouse of the contractor
utilized for the production or storage of the manufacturer's products shall be
considered as the factory or plant and warehouse of the manufacturer.
(viii) All sales made by the factory, project office, plant or plantation located in
this city shall be recorded in the branch or sales office which is similarly located
herein, and shall be taxable by this city. In case there is no branch or sales office
or warehouse in this city, but the principal office is located therein, the sales made
in the dais factory shall be taxable by this city along with the sales made in the
principal office.
(c) Port of Loading - the city or municipality where the port of loading is located shall not
levy and collect the tax imposable under Article M Chapter II of this code unless the exporter
maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory,
plant or plantation in which case the foregoing rule on the matter shall apply accordingly.
(d) Route Sales - sales made by route trucks, vans or vehicles in this city where a
manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be
recorded in the branch or sales office or warehouse and shall be taxed herein.
This city shall tax the sales of the products withdrawn by route trucks from the branch, sales
office or warehouse located herein but sold in another locality.
ARTICLE O. PAYMENT OF BUSINESS TAXES

Section 92. Payment of Business Taxes.
(a) The taxes imposed under Section 87 of this code shall be payable for every separate or
distinct establishment or place where the business subject to the tax is conducted and one line of
business does not become exempt by being conducted with some other businesses for which such
tax has been paid. The tax on a business must be paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under Section 87 of
this Code any one person, natural or juridical, shall require the issuance of a separate permit or
license to each business.
(b) In cases where a person conducts or operates two (2) or more of the businesses
mentioned in Section 87 of this Code which are subject to the same rate of imposition, the tax shall
be computed on the combined total gross sales or receipts of the said two (2) or more related
businesses.
(c) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 87 of this Code which are subject to different rates of imposition, the taxable gross sales or
receipts of each business shall be reported independently and tax thereon shall be computed on the
basis of the pertinent schedule.
Section 93. Accrual of Payment. Unless specifically provided in this Article, the taxes
imposed herein shall accrue on the first day of January of each year.
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Section 94. Time of Payment. The tax shall be paid once within the first twenty (20)
days of January or in quarterly installments within the first twenty (20) days of January, April,
July, and October of each year. The Sangguniang Panlungsod may, for a justifiable reason or
cause, extend the time for payment of such taxes without surcharges or penalties, but only for a
period not exceeding six (6) months.
(a) Requirement. Any person who shall establish, operate or conduct any business, trade or
activity mentioned in this Chapter in this city shall first obtain a Mayor's Permit and pay the fee
therefor and the business tax imposed under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The City Treasurer shall issue an official
receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the
taxpayer of any requirement imposed by the different departments of this city.
Every person issued an official receipt for the conduct of a business or undertaking shall
keep the same conspicuously posted in plain view at the place of business or undertaking. If the
individual has no fixed place of business or office, he shall keep the official receipt in his person.
The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly
authorized representatives.
(c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale
or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00)
or more at any one time, prepare and issue sales or commercial invoices and receipts serially
numbered in duplicate, showing among others, their names or styles, if any, and business address.
The original of each sales invoice or receipts shall be issued to the purchaser or customer and the
duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a
period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau
of Internal Revenue for determination of national internal revenue taxes shall be sufficient for
purposes of this Code.
(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the
taxes on business shall submit a sworn statement of the capital investment before the start of their
business operations and upon application for a Mayor's permit to operate the business. Upon
payment of the tax levied in this Chapter, any person engaged in business subject to the business tax
paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts
for the preceding calendar year or quarter in such manner and form as may be prescribed by the City
Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due
among others to his failure to have a book of accounts, records or subsidiaries for his business, the
City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of
the taxpayer under the best available evidence upon which the tax may be based.
(e) Submission of Certified Income Tax Return Copy. All persons who are granted a
permit to conduct an activity or business and who are liable to pay the business tax provided in
this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April
30 of each year. The deficiency in the business tax arising out of the difference in gross receipts
or sales declared in the application for Mayor’s Permit/ Declaration of gross sales or receipts and
the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same
year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per
month from January to May. Payments of the deficiency tax made after May 20 shall be subject
to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month
counted from January up to the month payment is made.
(f) Issuance of Certification. The City Treasurer may, upon presentation or satisfactory
proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that
the business tax has been paid, indicating therein, the number of the official receipt issued, upon
payment of a fee of Fifty Pesos (P50.00). (a)
(g) Transfer of Business to Other Location. Any business for which a city business tax
has been paid by the person conducting it may be transferred and continued in any other place
within the territorial limits of this city without payment of additional tax during the period for which
the payment of the tax was made.
(h) Retirement of Business. Any person natural or juridical, subject to the tax on
business under Chapter II, Article M of this code shall, upon termination of the business, submit a
30
sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days
following the closure. Any tax due shall first be paid before any business or undertaking is fully
terminated.
For the purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as herein contemplated. Unless stated otherwise, assumption of the business
by any new owner or manager or re-registration of the same business under a new name will only
be considered by the city for record purposes in the course of the renewal of the permit or license to
operate the business.
The City Treasurer shall see to it that the payment of taxes of a business is not avoided by
simulating the termination or retirement thereof. For this purpose, the following procedural
guidelines shall be strictly followed:
(i) The City Treasurer shall assign every application for the termination or
retirement of business to an inspector in his office who shall go to address of the
business on record to verify if it is really not operating. If the inspector finds that
the business is simply placed under a new name, manager and/or new owner, the
City Treasurer shall recommend to the City Mayor the disapproval of the
application of the termination or retirement of said business;
(ii) Accordingly, the business continues to become liable for the payment of all
taxes, fees, and charges imposed thereon under existing local tax ordinance; and
(iii) In addition, in the case of a new owner to whom the business was transferred
by sale or other form of conveyance, said new owner shall be liable to pay the tax
or fee for the business and shall secure a new Mayor’s permit therefor.
In case it is found that the retirement or termination of the business is legitimate and
the tax paid during the current year be less than the tax due for the current year based
on the gross sales or receipts, the difference in the amount of the tax shall be paid
before the business is considered officially retired or terminated.
The permit issued to a business retiring or terminating its operation shall be

surrendered to the City Treasurer who shall forthwith cancel the same and record
such cancellation in his books.
(i) Death of Licensee. When any individual paying a business tax dies, and the business is
continued by a person interested in his estate, no additional payment shall be required for the
residue of the term for which the tax was paid.
CHAPTER III.
PERMIT AND REGULATORY FEES
ARTICLE A. MAYOR'S PERMIT FEE ON BUSINESS
Section 96. Imposition of Fee. There shall be collected an annual fee for the issuance of a
Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity
within the city.
The permit fee is payable for every distinct or separate business or place where the business
or trade is conducted. One line of business of trade does not become exempt by being conducted
with some other business of trade for which the permit fee has been obtained and the corresponding
fee paid for.
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On manufacturers, importers, or producers of any article of commerce or what

ever kind of nature, including brewers, distillers, rectifiers, repackers and
compounder of liquors, distilled spirits and/or wines and others:
Importers P 150.00
Manufacturers
Cement, tiles and hollow blocks P 150.00
Ceramics and pottery P 100.00
Ice Cream and Popsicle P 100.00
Okilas P 100.00
Sash P 100.00
Miki, sotanghon, and bihon P 100.00
Lumpia wrapper P 100.00
Home made delicacies P 100.00
Brewers distillers, rectifiers, repackers or compounders
of liquors distilled spirits and/or wines P 100.00
Other manufactures P 100.00
On retailers, independent wholesalers and distributors:
Cement distributors P 150.00

Dealers of motorcycles, bicycles and tricycle P 150.00
Drug store P 150.00
Hardware P 150.00
Optical goods store P 150.00
Auto supply P 100.00
Furniture store P 100.00
Distributors of any kind of goods or merchandise P 100.00
Dry goods store P 100.00
Grocery store P 100.00
Guns and accessory store P 100.00
Home appliances / electrical supplies P 100.00
Ice dealers P 100.00
Independent wholesalers of any kind of goods or
merchandise P 100.00
Sari - sari store P 100.00
Magazines / newspapers and/or school supplies P 100.00
Others P 100.00
On all exporters P 150.00

Rice and corn vendors P 100.00
On cafes, cafeterias, ice cream and other refreshment,
parlors, restaurants, soda foundations, bars, carinderias
of food caterers: P 100.00
Bakery P 150.00
Restaurants / Pancinteria P 100.00
Cafes / Cafeterias P 100.00
Ice cream / refreshment parlor P 100.00
Soda fountain P 100.00
Carinderias P 100.00
Food caterers P 100.00
Other business of the same nature P 100.00
On business establishment principally rendering or offering
to render service:
Advertising agencies P 100.00
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Air conditioning repair shop P 100.00

Arrastre service P 150.00
Assaying laboratories P 150.00
Blacksmiths shop / parlor P 100.00
Barber shop P 100.00
Beauty shop / parlor P 100.00
Battery charging shop P 100.00
Body building, upholstery, welding, and/or painting
shops (motor vehicles) P 100.00
Broker ((stock, commercial, immigration) P 100.00
Bulldozer, tractors, or other heavy equipments made
available to others for consideration P 150.00
Business agents and other independent contractors
(juridical or natural) not included among those
subject to the occupation tax under the Local Tax
Code and whose activities consists essentially in
the sale of all kinds if services for a fee, regardless
of whether or not the performance of the service
sells for the exercise or use if the physical or
mental facilities of such contractors or their
employees. P 100.00
Cinematographic film owners, lessor or distributors P 300.00
Collecting Agencies P 100.00
Construction and/or repair shops of animal drawn P 100.00
vehicles, bicycles, and/or tricycles.
Contractor (demolition, filling, salvage work) P 150.00
Contractor (general engineering, general building P 450.00
specialty)
Dress shops P 100.00
Dyeing establishments P 100.00
Engraving plants P 150.00
Funeral parlors P 150.00
Furniture repair shops P 100.00
Garages P 100.00
Gasoline station (washing, greasing, oiling) P 300.00
Goldsmith, silversmith and tinsmith P 100.00
House and/or sign painters P 100.00
Iron works shop P 100.00
Lathe machine shops P 300.00
Laundry shops (including dry cleaning, or steam P 300.00
laundry using machine)
Massage or therapeutic clinics P 300.00
Painting shops P 100.00
Parking lots P 100.00
Persons engaged in the installation of water system, P 100.00
gas or electric light, heat or power
Persons rendering protective services as private P 100.00
detective and/or watchman
Plastic lamination, photostatic, white/blue printing P 100.00
recopying or duplication services
Photographic studios P 100.00
Plating establishments P 150.00
Public services system P 100.00
Public warehouse and bodegas P 100.00
Proprietors or operators of smelting plants P 100.00
Radiator repair shop P 100.00
Repair and welding shop P 100.00
Radio TV repair shop P 100.00
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Refrigerator and/or home appliances repair shop P 100.00

Rewinding and repair of generator P 100.00
Shops for planning or surfacing or re-cutting of
lumber P 300.00
Shops for shearing animals P 100.00
Shoe repair shop P 100.00
Slandering or body building saloons P 150.00
Stables P 100.00
Stevedoring P 150.00
Tailoring shops P 100.00
Telephone and telegraphic system P 150.00
Typewriter, adding machine and other office
equipments repair shop P 100.00
Tricycle operators P 100.00
Travel agency P 300.00
Upholstery shops P 100.00
Vaciador shop P 100.00
Vulcanizing shops P 100.00
Watch and jewelry repair shops P 100.00
Other similar service establishments and/or persons
rendering services such as foundry shop, sculpture
shops, and mine dealers or operators P 150.00
Hotels and motels P 300.00
Lodging houses P 100.00
Boarding houses P 100.00
Privately owned public market P 300.00
Real estate dealers P 300.00
Dealers in fermented liquors, distilled spirits and/or wines
1. Wholesale dealers in foreign liquor P 300.00
2. Wholesale dealers in domestic liquor P 150.00
3. Retail dealers in foreign liquor P 100.00
4. Retail dealers in domestic liquor P 100.00
5. Retail dealers in vine liquor P 100.00
Retail dealers in fermented liquor P 100.00
Wholesale dealers in fermented liquor P 100.00
Retail dealers in tuba, basi and/or tapuy P 100.00
Tabacco dealers
Retail leaf tobacco dealers P 100.00
Wholesale left tobacco dealers P 300.00
Retail tobacco dealers P 100.00
Wholesale tobacco dealers P 150.00
On amusement places
1. Bars or cocktail lounges P 150.00
2. Billiard hall or pool rooms P 150.00
3. Bowling alleys P 150.00
4. Cabaret or dance halls P 150.00
5. Night clubs or day clubs P 150.00
6. Night clubs or day clubs P 300.00
7. Cockpits P 150.00
8. Theaters and cinema houses P 150.00
9. Bath houses, swimming pools, resorts and other
similar places P 150.00
10. Skating rinks P 100.00
11. Circuses, carnival and the like P 300.00
12. Merry - go - round, roller coaster, ferries wheels,
swings, shooting galleries and other similar
contrivances P 100.00
13. Steam baths (saunas and other similar
34
establishment) P 300.00
14. Boxing stadium P 300.00
On Amusement Devices
Each Jukebox/videoke machine P 100.00
Each machine or apparatus for visual entertainment P 100.00
Each apparatus for weighing persons P 100.00
Private cemeteries and memorial parks P 150.00
Fish ponds breeding grounds P 100.00
Private security and detective agency P 100.00
On pawnshops, money shops, lending investors finance and
investment companies, insurance companies and banks
Pawnshops P 500.00
Money shops P 1500.00
Lending investors P 1500.00
Finance and investment companies P 1500.00
Insurance companies P 1500.00
Commercial banks P 3000.00
Saving banks P 1500.00
Rural banks P 1500.00
Rice and corn mill P 100.00
Billboards, signboards and advertisements P 100.00
On hanging of streamers, banner, poster, tarpaulin and
similar items per piece per week P 150.00
On mobile advertisement to promote a product P 150.00
Motorcade or parade P 150.00
All other businesses or activities not herein above enumerate
which may be required to secure a Mayor's Permit P 100.00
Section 97. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit
shall be paid to the City Treasurer upon application before any business or undertaking can be
lawfully begun or pursued and within the first twenty (20) days of January of each year in case of
renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall
be reckoned from the beginning of the calendar quarter. When the business or activity is
abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If
the fee has been paid for a period longer than the current quarter and the business activity is
abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
(a) Supervision and control over establishments and places. The City Mayor shall
supervise and regulate all establishments and places subject to the payment of the permit fee. He
shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in
so far as may be necessary to maintain a peaceful, healthy, and sanitary conditions in the city.
(b) Application for Mayor's Permit: False Statement. An application for a Mayor's
Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by
the same Office and shall set forth the requisite information including the name and residence of the
applicant, the description of business or undertaking that is to be conducted, and such other data or
information as may be required.
(i) For a newly-started business
(1) Location sketch of the new business;
(2) Paid-up capital of the business as shown in the Articles of Incorporation, if
a corporation or partnership, or a sworn
(3) Statement of the capital invested by the owner or operator, if a sole
proprietorship; and
(4) A certificate attesting to the tax exemption if the business is tax exempt
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(5) Certification from the office in charge of zoning that the location of the
new business is in accordance with zoning regulations
(6) Tax clearance showing that the operator has paid all tax obligations in the
city
(7) Barangay clearance
(8) Three (3) passport size pictures of the owner or operator or in cases of a
partnership or corporation the picture of the senior or managing partners and
that of the President or General Manager
(9) Health certificate for all food handlers, and those required under Section
96 of this Revenue Code.
(ii) For renewal of existing business permits
(1) Previous year's Mayor's permit;
(2) Two ( 2 ) copies of the annual or quarterly tax payments;
(3) Two ( 2 ) copies of all receipts showing payment of all regulatory fees as
provided for in this Code; and
(4) Certificate of tax exemption from local taxes or fees, if exempt.
Upon submission of the application, it shall be the duty of the proper authorities to verify
if other city requirements regarding the operation of the business or activity such as sanitary
requirements, installation of power and light requirements, as well as other safety requirements
are complied with. The permit to operate shall be issued only upon compliance with such safety
requirements and after the payment of the corresponding inspection fees and other impositions
required by this Revenue Code and other city tax ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient ground for
denying or revoking the permit issued by the Mayor, and the applicant or licensee may be
prosecuted in accordance with the penalties provided in this Article.
A Mayor's Permit shall be refused to (1) any person who had previously violated any
ordinance or regulation governing permits granted; (2) whose business establishment or undertaking
does not conform with zoning regulations, and safety, health and other requirements of the city; (3)
who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified
under any provision of law or ordinance to establish or operate the business applied for.
Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who
declares an amount of gross sales or receipts that are manifestly below the industry standards or the
Presumptive Income Level of gross sales or receipts as established in the city for the same or a
closely similar type of activity or business.
(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a

Mayor's Permit, two (2) copies of the application duly signed by the City Mayor shall be returned to
the applicant. One (1) copy shall be presented to the City Treasurer as basis for the collection of the
Mayor's Permit fee and the corresponding business tax.
The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for
the payment of the Mayor's Permit and the official receipt issued by the City Treasurer for the
payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of the applicant, his
nationality and marital status; nature of the organization, that is whether the business is a sole
proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration
of the permit; and other information as may be necessary.
The city shall, upon presentation of satisfactory proof that the original of the permit has been
lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred pesos
(P100.00). (a)
(d) Posting of Permit. Every permit fee shall keep his permit conspicuously posted at
all times in his place of business or office or if he has no place of business or office, he shall keep
the permit in his person. The permit shall be immediately produced upon demand by the City
Mayor, the City Treasurer or any of their duly authorized representatives.
(e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period
of not more than one (1) year and shall expire on the thirty-first (31st) of December following the
36
date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon
revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20)
days of January. It shall have a continuing validity only upon renewal thereof and payment of the
corresponding fee.
f) Revocation of Permit. When a person doing business under the provisions of this
Code violates any provision of this Article, refuses to pay an indebtedness or liability to the city or
abuses his privilege to do business to the injury of the public moral or peace; or when a place where
such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or
is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the
City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to
forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and
imprisonment that maybe imposed by the Court for violation of any provision of this Code
governing the establishment and maintenance of business, and to prohibit the exercise thereof by the
person whose privilege is revoked, until restored by the Sangguniang Panlungsod.
(g) Surcharge for Late Payment - In case of failure to pay the permit fee or renew or
surrender the permit within the prescribed period, the fee shall be increased by a surcharge of
twenty five percent of original amount due such surcharge to be paid at the same time and in the
same manner as the fee.
Expiration of Permit - Every permit shall cease to be in force after revocation or

surrender thereof.
Every person holding a permit shall surrender the same upon its revocation or upon
closure of the business for which the permit was issued. The business shall be deemed finally
closed only upon of all taxes or fees due.
Non - issuance of permit and their revocation. The Mayor's Permit shall not be granted
to any person that has previously violated any laws, ordinance or regulation relating to permits or
license granted; or fails to pay the fee or tax for a business being conducted with our permit or
license, or fails to pay any fine, penalty, tax or other debt or liability to the City within ten (10)
days upon receipt of the letter of demand. In case of an existing permit issued to such person,
the same may be revoked upon his refusal to pay such indebtedness or liability to the City . (a)
The City Mayor may close the establishment and revoke the permit for violations of any
law or any provisions of this Article, or for the violation of any provisions of this code of
ordinance governing the establishment and maintenance of business
Section 99. Rules and Regulations on Certain Establishments.
(a) On restaurants. cafes, cafeterias, carinderias,. eateries, food caterers, ice cream and
other refreshment parlors, soda fountain bars, no owner of said establishments shall employ any
cook, or food dispenser without a Food Handler's Certificate from the City Health Officer,
renewable every six (6) months. (Ordinance No.7, series 1976)
(b) Establishments selling cooked and readily edible foods shall have them adequately
covered and protected from dust, flies and other insects, and shall follow strictly the rules and
regulations on sanitation promulgated by the City Health Officer, Ordinance No. 18, series of 2002
and other existing laws or ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to
operate with masseurs, barbers, and beauticians without having secured the necessary corresponding
medical certificate from the City Health Officer.
Section 100. Specific Administrative Provisions.
(a) Prohibition - No person or group of person shall limit the threshing area of proprietors
or operators of threshing or other machines once issued a permit by the City Mayor.
(b) Inspection of Hotels, Motels and Market - No permit shall be issued to owner or
operators of hotels, motels and privately owned public markets without the same being duly
inspected by the City Health Officer.(a)
37
Section 101. Penalties for Violation - Any person who violates any of the provisions of
this article shall, upon conviction, be punished by a fine of not less than One Thousand pesos
(P1,000.00), confiscation of goods, or imprisonment of at least fifteen (15) days or both, upon
the discretion of the Court.
If the violation is committed by any corporation, partnership or juridical entity, the
President, Vice President, General Manager, or any person entrusted with the administration
thereof at the time of the commission shall be held responsible or liable thereof, provided the
penalty of fine and/or imprisonment provided herein shall not relieve the offender from the
payment of the fee imposed by this Article when the same shall have become due and payable.
ARTICLE B - BUILDING PERMIT FEES
Section 102. Assessment and Collection of Fees. There shall be assessed and collected
fees and charges for services rendered in connection with the processing and issuance of building
permits and the performance of other regulatory functions on a person, firm and corporation
before they are allowed to erect, construct, alter, move, convert or demolish any public or private
building or structure within the City of Vigan in accordance with the rates provided in the rules
and regulations implementing PD 1096, otherwise known as the National Building Code, as
amended.
Section 103. Administrative Provision. Contractors, subcontractors and/or construction

undertaken by third persons other than the owners/operators of the construction firms who shall
personally supervise the construction projects shall secure the required City business permits
prescribed in this Code and pay the City business taxes, fees an charges based on the allocation
of gross receipts of seventy (70%) – thirty (30%) percent, depending on the location of principal
office and/or projects undertaken.
For this purpose, no construction permits of whatever kind or nature shall be finally
issued to all concerned, unless and until City business permits are duly secured. Likewise, no
final certificate of occupancy shall be issued, unless and until the corresponding City business
taxes, fees and charges are fully paid.
Contractors, subcontractors and others concerned whose principal offices are located
elsewhere and who are required to secure the construction permits and pay the City business
taxes, fees and charges prescribed herein, shall be required to secure the City business permits
upon full completion of the projects undertaken in this City.
Principal contractors who are required by law to secure the construction permits
prescribed herein shall furnish the city offices concerned the list of subcontractors who shall
undertake the construction of projects located in the City.
Ancillary structure plans shall be required together with the main Architectural and
Structural Plans for the purpose of computing the correct fees required for building permits, such
as business signs, swimming pools, fences, smokestacks and oven for commercial uses, water
tanks, etc.
No person, form or corporation, including any government agency, is allowed to erect,
construct, alter, move, convert or demolish any building or structure without first obtaining a
Building Permit from the City Engineer/Building Official.
Section 104. Time of Payment. The fees and charges referred to in this Article shall be
paid to the City Treasurer’s Office before the issuance of the building permit.
Section 105. Accrual of Payment. - The building permit fees accrue entirely to the City
of Vigan.
Section 106. Occupancy Groups. For the purpose of fixing the amount of fees based on
the use or occupancy of the building/structure, the group occupancy classification shall be the
term of reference:
Category I - Residential
Category II - Commercial and Industrial
Category III - Social, Educational and Institutional
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Category IV - Agriculture
Category V - Ancilliary
Section 107. Exemptions. No fees shall be charged on the following applications:
Construction/addition/renovation/alteration of public buildings, undertaken by the

government.
Construction/addition/renovation/alteration of government owned tenement houses and
other housing units while the title of the lot is still in the name of the government.
Reconstruction of building or structures damaged or destroyed by typhoons, fire,
earthquake or other calamities provided that reconstruction shall not exceed twenty (20%) of the
original construction cost filed with the City engineer/building Official together with the
certificate of damage not later than sixty (60) days after the occurrence of such calamity.
Construction of buildings or structures by civic organizations, charitable, institutions to be
donated to the government for public use.
Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical
equipment/installations owned by electrical cooperative.
Section 108. Application Fee. There shall be collected the following fees:
Building Permit Application
(Including Electrical, Sanitary /
Plumbing and Mechanical
Permits) - P 100.00
Occupancy Permit - P 100.00
Repair Permit - P 50.00
Sidewalk Permit - P 50.00
Signboard Permit - P 50.00
Fencing Permit - P 50.00
Demolition Permit - P 50.00
Temporary Electrical Permit - P 50.00
Other Permits - P 50.00
Section 109. Establishment of Line and Grade
All sides fronting or abutting streets, rivers, and creeks

First 10 meters - P 40.00
Every meter or fraction
thereof in excess of meters - P 2.00
All other sides: Every meter or fraction thereof - P 1.00
Section 110. Schedule of Building Permit Fees. Regardless of the type of the
construction, the cost of construction of any building for the purpose of assessing the
corresponding permit fees and Certificate of Occupancy is hereby fixed as follows:
Category Cost / Square Meter
Category I, II, & III - P 6,000.00
Category IV - P 1,200.00
Category V - P 3,000.00
The Building permit Fee includes the excavation fee for foundation. However, while the
application is being processed, the Building Official may authorize all excavations for
foundation and basement, for which the following fees shall be charged.
Excavation for foundation per cubic meter of excavation P 4.00

Excavation for basement per cubic meter of excavation P 4.00
Construction/addition/renovation/alteration of buildings under CATEGORY I

(Residential) shall be assessed according to the following rates:
39
Area Rate of Fee per sq. m.

Up to 150 sq. m. P 6.50
Above 150 sq. m. P 8.00
Construction/addition/renovation/alteration of buildings under CATEGORY II

(Commercial/Industrial) shall be according to the following rates:
Area Rate of Fees per sq. m.

Up to 6,000 sq.m. P 18.00
Above 6,000 to 7,000 sq.m. P 17.00
Above 7,000 to 8,000 sq.m. P 16.00
Above 8,000 to 9,000 sq.m. P 15.00
Above 9,000 to 10,000 sq.m. P 14.00
Above 10,000 to 15,000 sq.m. P 13.00
Above 15,000 to 20,000 sq.m. P 12.00
Above 20,000 to 30,000 sq.m. P 11.00
Above 30,000 sq.m. P 9.00
Construction/addition/renovation/alteration of buildings under CATEGORY II
(Social/Educational/Institutional) shall be assessed according to the following rates:
Area Rate of Fee per sq.m.

Up to 5,000 sq.m. P 10.00
Above 5,000 to 6,000 sq.m. P 9.50
Above 6,000 to 7,000 sq.m. P 8.50
Above 7,000 to 8,000 sq.m. P 8.00
Above 8,000 to 9,000 sq.m. P 7.50
Above 9,000 to 10,000 sq.m. P 7.00
Above 10,000 to 15,000 sq.m. P 6.00
Above 15,000 to 20,000 sq.m. P 5.50
Above 20,000 to 30,000 sq.m. P 5.00
Above 30,000 sq.m. P 4.00
Construction/addition/renovation/alteration of buildings under CATEGORY IV
(Agricultural such as granaries, greenhouses, poultry houses, piggeries, hatcheries, stables,
cowsheds, etc.) shall be assessed according to the following rates:
Area Rate of Fee per sq.m.

Up to 500 sq.m. P 2.50
Above 500 to 1,000 sq.m. P 2.00
Above 1,000 to 5,000 sq.m. P 1.50
Above 5,000 to 10,000 sq.m. P 1.20
Above 10,000 sq.m. P 0.60
Construction/addition/renovation/alteration of buildings under CATEGORY V

(Ancillary) shall be assessed in accordance with the following:
Buildings such as private garages and carports shall be charged fifty percent (50%) of the
rate of the principal building of which they are accessories.
All parts of buildings which are open on two or more sides, such as balconies, terraces,
lanais and the like shall be charged fifty percent (50%) of the rate of the principal
building of which they are part.
Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the
rates for agricultural structures.
Footings or foundations permitted to encroach into public sidewalk areas shall be

assessed in accordance with the following:
- Per sq.m. or fraction thereof of footing
or foundation encroachment P 1,000.00
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Buildings with a height of more than eight (8) meters shall be charged an additional fee in
accordance with the following:
- Per cu. meter above 8 m. P 0.25
Alteration/renovation/improvement on vertical dimensions of buildings/ structures, such

as facades, exterior and interior walls, shall be assessed in accordance with the following rates:
Concrete, Bricks, CHB and the like P 5.00
Others 5.00
Alteration/renovation/improvement on horizontal dimensions of buildings / structures,

such as floorings, ceilings and roofing, shall be assessed in accordance with the following
percentages of the fees prescribed in this Article, whichever category applies:
Concrete, Bricks, or tiles and the like P 5.00 per square meter
Others P 5.00 per square meter
Repairs on buildings and structures:
CATEGORIES I, II, III:

1) Repairs costing up to P 5,000.00 Exempted
2) Repairs costing over P 5,000.00 1% of Estimated Cost of Repair
CATEGORIES IV:
CATEGORIES V:
Section 111. Schedule of Sanitary / Plumbing Permit Fees.
Installation Fees for one (1) unit composed of 1 water closet, 2 floor drains, 1 sink with
ordinary trap, 3 faucets and 1 shower head.
a. One Unit - P 24.00
Installation Fees for every fixture in excess of one (1) unit

a. Each Water Closet - P 7.00
b. Each Floor Drain - P 3.00
c. Each Sink - P 3.00
d. Each Lavatory - P 7.00
e. Each Faucet - P 2.00
d. Each Shower Head - P 2.00
Installation Fees for special Plumbing Fixtures

a. Each slop sink -P 7.00
b. Each urinal -P 4.00
c. Each bath tub -P 7.00
d. Each grease trap -P 7.00
e. Each garage trap -P 7.00
f. Each bidet -P 4.00
g. Each dental cuspidor -P 4.00
h. Each gas-fired water heater -P 4.00
i. Each drinking fountain -P 2.00
j. Each bar or soda fountain sink -P 4.00
k. Each laundry sink -P 4.00
l. Each laboratory sink -P 4.00
m. Each fixed type sterilizer -P 2.00
n. Each Water Meter -P 2.00
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Installation Fees for the construction of septic vault

Residential
1) Up to 5 cu.m. digestion chamber P 24.00
2) Every cu.m. or fraction in excess thereof P 7.00
Commercial/Industrial/Agricultural, etc.
1) Up to 5 cu.m. digestion chamber P24.00
2) Every cu.m. or fraction in excess thereof P 7.00
Section 112. Schedule of Electrical Permit Fees.
Lighting and Power Systems:

Each switch, lighting and/or
Convenience outlet P 1.50
Each remote control master switch P24.00
Each special purpose outlet of 20 amps.
Capacity or more P 3.00
Each time switch P 3.00
Appliances for Commercial/Industrial Use

Each range or heater
Up to 1 kW P 3.00
Every kW or fraction in excess thereof P 1.50
Each refrigerator or freezer P 5.00
Each washing machine or dryer P 5.00
Each commercially used hair dryer
Or hair curling apparatus P 5.00
Each fixed type electric fan P 3.00
Each electric typewriter, cash register
Adding machine P 3.00
Electrical Equipment for Commercial/Industrial Use
Each electric bell or enunciator system P 5.00
Each fire alarm unit P 3.00
Each arc (light) lamp P 5.00
Each flasher, beacon light P 5.00
Each X-ray equipment P 30.00
Each battery charging rectifier P 15.00
Each electric welder
1) Up to 1 kVA/kW P 5.00
2) Every kVA/kW P 3.00
Each neon sign transformer P 3.00
Each neon sign unit P 3.00
Motion Picture Projector for commercial use

Per Unit
16 mm P 80.00
35 mm P100.00
70 mm and above P180.00
TV Cameras for commercial and industrial use

Per Unit P 50.00
Motors and Controlling Apparatus

Per Unit
Up to 0.2 kW P 5.00
Above 0. 2 kW up to 1 kW P 10.00
Above 1 kW up to 5 kW P 20.00
42
Every kW or fraction thereof
in excess of 20kW P 2.00
Generators/UPS Capacity (AC or DC)

Per Unit
Up to 1 kW P 40.00
Above 10 kW up to 20 kW P 2,300.00
Every kW or fraction thereof in
Excess of 20 kW above 20 kW or
Fraction (plus P 2.00 for every kW
In excess of 1,000 kW) P 3,365.00
Transformer and Sub-Station Equipment

Each transformer up to 1 kVA P 3.00
For every kVA or fraction thereof in
Excess of I kVA up to 2,000 kVA
(based on nameplate rating) P 2.00
Each transformer above 2,000 kVA P 3,000.00
Each safety switch or circuit breaker
up to 50 amperes and not
exceeding 600 volts 3.00
Each safety switch, air circuit breaker,
oil circuit breaker or vacuum circuit
breaker other than motor controlling
apparatus above 50 amps and
not exceeding 600 V P 5.00
For every 50 amps or fraction thereof
in excess of 100 amps P 2.00
For every 10,000 or fraction thereof
in excess of 100 amps capacity
of every air circuit breaker or
vacuum circuit breaker
operating above 600 V P 5.00
For every kW or fraction thereof
of other electrical apparatus or
appliance not otherwise provided
for in this section P 5.00
Temporary Service Power Connection

Temporary Service Power
Connection Permit shall be
issued for testing purposes
only in commercial and/or
industrial establishments for
60 days, per kW requested P 2.00
Each temporary lighting or
convenience outlet for
celebrations, ferias or
construction purposes P 1.50
Pole/Attachment Location Plan Permit

Approved Pole Location
Plan Permit, per pole P 30.00
Approved Attachment Location
43
Plan Permit, per attachment P 30.00
Miscellaneous Fees
Each union, separation, alteration,
Reconnection or relocation of
Electric meter:
1) Residential P 15.00
2) Commercial P 60.00
3) Institutional P 30.00
Issuance of Wiring Permit
1) Residential P 15.00
2) Commercial P 36.00
3) Institutional P 12.00
Section 113. Schedule of Mechanical Permit Fees.
Refrigeration, Air Conditioning and Mechanical Ventilation

Refrigeration (Cold Storage)
Per ton and/or fraction thereof P 40.00
Ice Plants, per ton and/or
Fraction thereof P 60.00
Package and Centralized Air
Conditioning System:
Up to 100 tons, per ton P 90.00
Every ton or fraction in
Excess thereof P 40.00
Window type Air Conditioning
Per Unit P 60.00
Mechanical Ventilation, per HP
And/or fraction thereof of fan
Blower or its metric equivalent P 40.00
Escalators, Moving Walks, Funiculars and the like

Escalator and moving walk
per kW or fraction thereof P 10.00
Escalator and moving walk
up to 20 lineal meters, per
lineal meter or fraction thereof P 20.00
Every lineal meter or fraction
thereof in excess of 20 lineal meter P 10.00
Elevators : Per Unit

a) Passenger Elevators
1) Up to 1,000 kg. capacity P 5,000.00
2) Above 1,000 kg. capacity P 5,000.00
b) Freight Elevators P 5,000.00
c) Motor Driven Dumbwaiters P 600.00
d) Construction Elevators for materials P 2,000.00
e) Car Elevator P 5,000.00
Boilers : Per Unit

a) Up to 7.5 kW P 500.00
b) Above 7.5 kW to 22 kW P 700.00
c) Above 22 kW up to 37 kW P 900.00
d) Above 37 kW to 52 kW P 1,200.00
e) Above 52 kW to 67 kW P 1,400.00
44
f) Above 67 kW to 74 kW P 1,600.00
g) Every kW or fraction thereof
above 74 kW P 22.00
Pressurized Water Heater :

Per Unit P 200.00
Water, pump and sewage pumps for commercial/industrial use

Per kW or fraction thereof P 60.00
Automatic fire extinguishers
Per sprinkler head P 4.00
Stationary standby generating sets per KW
Up to 50 KW P 20.00
Above 50 KW up to 100 KW P 25.00
Every KW above 100 KW P 3.00
Compressed Air, vacuum, commercial,

institutional and/or industrial
gases per outlet P 20.00
Piping for gases, per lineal meter or
or fraction thereof P 4.00
Section 114. Fencing Permit Fees.

a) Fences made of indigenous
materials and/or barbed wire,
chicken wire, hog wire
per lineal meter P 2.40
b) Fences up to 1.80 meters in
height, made of materials other
than those mentioned in above,
per lineal meter or fraction thereof P 3.00
c) Fences in excess of 1.80 meters
in height, made of materials
other than those mentioned above,
per lineal meter or fraction thereof P 4.00
Section 115. Construction of Pavement.
a) Construction pavements,
up to twenty (20) sq. m P 20.00
b) In excess of twenty percent
(20%) or fraction thereof of
paved areas intended for
commercial/industrial/institutional use,
such as parking and sidewalk areas,
gasoline station premises, skating
rinks, pelota courts, tennis and
basketball courts and the like P 3.00
Section 116. Schedule of Sign Permit Fees.
Erection of supports of any signboard,

billboard, marquee, and the like:
1) Up to 4 sq.m of signboard area P 120.00
2) Every sq.m. or fraction thereof
in excess of 4 sq.m. P 24.00
Installation Permit Fees:
45
Per sq.m. of display surface or

Fraction thereof:
Business Signs Advertising Sign
1) Neon P 36.00 P52.00
2) Illuminated P 24.00 P36.00
3) Others P 15.00 P24.00
4) Painted –On P 9.60 P18.00
Annual Renewal Fees:

Per sq.m. of display surface or
Fraction thereof:
Business Signs Advertising Sign
1) Neon P 36.00 min. fee P 52.00 min. fee
shall be P 124.00 shall be P200.00
2) Illuminated P 24.00 min. fee P 36.00 min. fee
shall be P 72.00 shall be P 150.00
3) Others P 15.00 min. fee P 24.00 min. fee
4) Painted –On P 9.60 min. fee P18.00min. fee
Section 117. Demolition / Moving of Structures / Buildings. Demolition, moving of

buildings, structures fees per sq.m. of area or dimensions involved:
Demolition Fee, per sq.m. of
area involved P 3.00
Moving Fee,* per sq.m. of area
Of building/structure to be moved P 3.00
Buildings in all Groups per sq.m.
Floor area P 3.00
* If a building/structure, for which a Moving Permit has been issued, is already covered
by a building permit and certificate of occupancy, a new building permit shall not be required
therefore at its new site.
NOTE: Before the issuance of a Moving Permit:
1. If the building/structure to be moved will pass over any highway/street/road, a

clearance shall first be obtained by the owner from the proper Highway/Traffic authority.
2. Should any utility line be affected, the utility company concerned shall be notified by
the owner and clearance secured from them.
Section 118. Annual Inspection Fees. Annual building inspection fee shall be collected
at the following rates:
CATEGORY I
Single detached dwelling units and duplexes: Exempted
If the owner requests building inspection,
The fee for each of the service enumerated below is: P 100.00
Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire Resistive Requirements
CATEGORY II and III

Commercial (excluding amusement houses and gymnasia), industrial, social and
institutional buildings with an area of:
Up to 150 sq/m P 100.00
46
Above 150 sq.m. up to 300 sq.m. P 200.00

Above 750 sq.m. up to 1,000 sq.m. P 600.00
Above 1,000 sq.m. P 1,000.00
AMUSEMENT HOUSES, GYMNASIA and the like:

a) First class cinematographs or theaters P 1,000.00
b) Second class cinematographs or theaters P 600.00
c) Third class cinematographs or theaters P 400.00
d) Grandstands / bleachers P 1,000.00
e) Gymnasia and the like P 600.00
Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like, that are
integral part of a school, college or university complex shall be charged in accordance with
Category III rates.
Section 119. Issuance of Certification.
a) Certified True Copy of Building Permit P 50.00

b) Certified True Copy of Electrical Permit P 50.00
c) Certified True Copy of Mechanical Permit P 50.00
d) Certified True Copy of Sanitary/Plumbing P 50.00
e) Certified True Copy of Occupancy Permit P 50.00
f) Other certifications P 50.00
Section 120. Other Permits and Fees. Fees imposed on street pavement or shoulder
occupied by construction materials. ( Ordinance No. 7, Series of 1989)
(a) Definition of Terms:

(i) Contractor - Any person whether natural or juridical usually engaged in any
kind of construction work.
(ii) Builder – Any person whether natural or juridical occasionally engaged in any
kind of construction work.
(iii) Building – Owner – Any person natural or juridical who owns the building
which is the subject of construction.
(b) Any contractor, builder, house – owner, and/or building – owner whose construction
materials occupy the street pavements of Vigan City, Ilocos Sur shall pay a regulatory fee of
P3.00 per cubic meter per day on the area/s occupied up to the time when the construction
ceases.
(c) The contractor, builder, house – owner and/or building – owner whose construction
materials occupy the street pavements of Vigan City, Ilocos Sur shall have the responsibility of
cleaning the area/s occupied.
(d) In no case shall construction materials occupy more than 18 (eighteen) cubic meters
of the street pavements.
(e) Construction materials of persons under this ordinance must not in anyway obstruct
the smooth flow of traffic.
(f) When the contractor, builder, house – owner and/or building – owner referred to in
this ordinance is within the Republic of the Philippines or any of its political subdivisions, and
the construction thereof is done by administration, it shall be exempt from the aforesaid
regulatory fee.
(g) Any contractor, builder, house – owner and/or building – owner found violating this
ordinance shall be liable for an imprisonment of not more than six (6) months or a fine not
exceeding One Thousand Pesos (P1,000.00) or both at the discretion of the Court.
Sewerage Connection Permit

(Ordinance No. 17. series of 1996)
47
Section 121. Sewerage Connection Permit. Any person, firm, or corporation desiring to
avail of the sewerage facility at Crisologo Street shall secure from the City Engineer a sewerage
connection permit at the rate of Two Hundred Pesos (P200.00) per connection.
The City Government will charge the applicant all expenses for labor and materials for
the tapping of sewerage lines from the residence or establishment of the applicant to the city
sewerage line including the cost of restoration of any damage portion of the street and or
sidewalk.
Section 122. Monthly Rate. A fixed monthly rate shall be paid by any person, firm or
corporation availing of the sewerage facility along Crisologo Street as follows:
Residential P 100.00 per month

Commercial / Industrial P 200.00 per month
Section 123. Other Sewerage Fee. A permit fee shall be paid by any person, firm or
corporation availing of the sewerage facility not covered in the preceding section as follows:
Permit fee for Sewerage Connection P 400.00

Monthly Rate:
Residential P 200.00
Commercial P 400.00
Section 124. Penal Clause – Failure to pay the monthly fee for two (2) months will cause
the disconnection of the residential / commercial establishment from the sewerage line. A
reconnection fee of Four Hundred Pesos (P400.00) shall be charged the applicant plus the
expenses for labor and materials for the reconnection, including the cost of restoration of any
damage portion of the street and or sidewalks.
Section 125. Surcharge and Penalty – The following fees shall be collected for non-
compliance with works stoppage for construction without permit:
Light Violation
Failure to post Certificate of Occupancy
Failure to post Building Permit construction information sign
Failure to provide or install appropriate safety measures for the protection of workers,
inspectors, visitors, immediate neighbors and pedestrians.
Less Grave Violations

Non-compliance with work stoppage order for alteration/addition/conversion/repair
without permit
Use or occupancy without Certificate of Occupancy
Change in existing use or occupancy without Certificate of Change or Occupancy
Grave Violations
Unauthorized changes during construction
Unauthorized change in type of construction from more fire-resistive to less fire-
resistive.
Non-compliance with order to abate or demolish
Non-compliance with work stoppage order for construction without permit.

Less Grave
Light Violation Violation Grave Violation
Category I
Minimum P 100.00 P 500.00 P 1,000.00
Medium P 200.00 P 1,000.00 P 1,500.00
Maximum P 300.00 P 1,500.00 P 2,000.00
Category II & III
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Minimum P 200.00 P 1,000.00 P 3,000.00

Medium P 300.00 P 2,500.00 P 5,000.00
Maximum P 400.00 P 5,000.00 P10,000.00
NOTE:
* The minimum fines shall be imposed for failure to comply with the terms of the 1st notice.
* The medium fines shall be imposed for failure to comply with the terms of the 2nd notice
* The maximum fines shall be imposed for failure to comply with the terms of the 3rd and final
notice.
Without prejudice to the provisions of the preceding section, the City Engineer/Building
Official is hereby authorized to impose a penalty or surcharge in the following cases in such
amount and in the manner as hereunder fixed and determined:
For constructing, installing, repairing, altering, or causing any change in the use of any
building or part hereof or appurtenance thereto without any permit, there shall be imposed a
surcharge or twenty five percent (25%) of the building permit fee. When the work in the building
or structure is started during the pendency of the final action or pending approval by the City
Engineer/Building Official of the application for the building permit, the amount of the surcharge
shall be according to the following:
1. Excavation for foundation 10 %
2. Construction of foundation (including
pile driving and laying of reinforcing bars) 25 %
3. Construction of superstructure up
to 2 meters above established grade 50 %
4. Construction of superstructure above 2 meters 100 %
Section 126. Other Administrative Provisions. Applications for authority to undertake

digging and excavations shall be filed with the City Engineer.
Escalation Clause – should there be any increase in the cost of labor and/or materials,
including the increase in cost of operation and maintenance equipment, corresponding increase,
subject to the approval of the Mayor, shall be adjusted in the restoration costs listed herein but
not to exceed fifty percent (50%) of the increase in the cost of items and not oftener than once a
year.
Disposition of proceeds – All fees collected except the restoration deposit under this
Article shall accrue to the General Fund of the City to cover part of the costs of the restored
streets, sidewalks, curbs and gutters resulting from said excavations.
ARTICLE C. PERMIT FEE FOR COCKPIT OWNERS/OPERATORS/LICENSEES/

PROMOTERS AND COCKPIT PERSONNEL
(Ordinance 09,series of 1996)
Section 127. Definition of Terms. As used in this Article, the following terms shall be
construed, interpreted and applied as follows:
(a) Cockfighting (Sabong) – Shall embrace and mean the known game or term
“Cockfighting
(b) Derby”, “Pintakasi”, “Hackfight” or its equivalent term in different Philippine
localities.
(c) Cockpit (Sabungan) – The properly enclosed or fenced premises or compound
provided with two or more gates or doors for definite points of entrance and exit and licensed in
accordance herewith for the holding of cockfighting derby, pintakasi, hackfight or its equivalent
term in different Philippine localities.
(d) Cockfight (Soltada) – The actual fight or physical combat of two (2) pitted or evenly
– matched game cocks, where bets on either side are laid. A “carambola”, wherein the actual
fight or physical combat is of more than two (2) pitted gamecocks, shall be considered a
cockfight.
49
(e) Derby – Means a cockfight promotion with entry fees.

(f) Regular Cockfight – means a cockfight held on Saturdays, Sundays, legal and special
holidays without entry fees.
(g) Special Cockfight – Means a cockfight held on days other than Saturdays, Sundays,
legal and special holidays, for special purposes, requiring a special permit.
(h) Special Permit – means a permit secured from the Office of the Mayor upon the
recommendation of the City Welfare Officer and/or written request of the Barangay Council to
hold cockfighting on days other than Sundays and Legal Holidays.
(i) Pit Manager – A person who professionally, regularly and habitually manages a
cockpit and cockfight therein. He may or may not be the owner of the cockpit himself.
(j) Referee (Sentenciador) – A person who watches and oversees the progress of the
cockfight and decides its results by announcing the winner or declaring a draw or a no contest
game.
(k) Bet Manager (Kasador) – A person who calls and takes care of bets from owner of
both gamecocks and those of other, bettor before the commencement of the cockfight and
thereafter distributes winning bets to the winners after deducting a certain commission.
(l) Bet Taker (Kristo) – A person who participates in cockfights and, with the use of
money or other things of value, bets with bettors or through other bet takers and wins or loses his
bets depending upon the result of cockfight as announced by the referee or sentenciador.
(m) Gaffer (Mananari) – A person knowledgeable in the technique of arming fighting
cocks with the gaff on either or both legs.
(n) Handler (Sultador) – A person who personally takes physical custody and control
inside the arena of a pitted game cock and who actually releases the same for actual fight and
combat in game fighting.
(o) Promoter – A person engaged in the convening, meeting, holding and celebration of
specially programmed and arranged cockfighting like local derbies or competitions, special
mains or matches, set to or encounters, pintakasi, and ordinary cockfights and hackfights.
(p) Gamecock – Refers to domesticated fowls, specially bred, trained and conditioned for
actual cockfighting.
(q) Cocker (Aficionado) – A person who participates and bets in cockfighting as a sport,
amusement, recreation or form of relaxation.
(r) Better – A person who places bet money on cocks slated for combat.
Section 128. Ownership, Operation and Management of Cockpits. There shall be a

maximum of two (2) cockpits to be allowed to operate in the City of Vigan.
(a) The following persons or entities may own, operate or manage a cockpit:
(i) Filipino citizens not otherwise disqualified by law;
(ii) Corporations, groups of individuals, the capitalization of which is at least
sixty percent (60%) Filipino – owned and formed, organized or established and
licensed for such purposes;
(iii) Cooperatives.
Section 129. Site and Construction of Cockpits – No cockpit shall be established,

maintained and/or operated within the radius of two hundred (200) lineal meters from any
existing hospital, school building, church or other public buildings, however, this shall not apply
to already existing and/or duly licensed cockpit in Vigan City, Ilocos Sur prior to the approval of
this ordinance. Approval of issuance of building permits for the construction of cockpits shall be
made by the City Engineer in accordance with the National Building Code, Ordinance, or rules
and regulations. (a)
Section 130. Place and Time of Holding Cockfights – Cockfights may be held only in
a licensed cockpit and/or other areas designated by the Sangguniang Panglungsod through the
Committee on Games and Amusements, for special cockfights. (a)
(a) For regular cockfights, during Saturdays, Sundays, legal and special holidays, except
on the following days when no cockfighting shall be held:
(i) Holy Thursday
50
(ii) Good Friday

(iii) Election Day / Referendum Day
(iv) Registration Day on such election / referendum days
(b) For Special Hackfights, other than Saturdays, Sundays, Legal and special Holidays.
(i) The City Mayor, upon the recommendation of the City Social Welfare
Officer (CSWO) shall issue a Special Permit for the holding of cockfighting
events on days other than Saturdays, Sundays, legal and special holidays, or as
prescribed in paragraph (a) hereof for the support of local fund raising
campaign and other local developmental purposes, provided that the period
covered by the special permit shall not exceed three (3) consecutive days, and
the event shall be conducted within the duly licensed cockpit.
(c) Special Hackfight, may also be held in barangays to coincide with their Fiesta
celebrations, provided such are requested through the Barangay Council and provided further,
that provisions of Section 130-b shall apply. Provided furthermore that safety measures be
adopted particularly on the cockpit areas measuring 5 ms. x 5 ms. of perimeter railings with a
height of 4 ft.
(d) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the
preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment
of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as
"Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as
may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in
playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not
exceeding three (3) days, within a year. (a)
(e) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such
in any cockfight in the city without first securing a license renewable every year on their birth
month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or
promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein.
Section 131. Requirements for Licensing Cockpits. The following requirements shall
be fully complied with the issuance of the license.
(a) New Licenses – Every application for new license to establish, operate or maintain a
cockpit shall be submitted to the Sangguniang Panlungsod through the Committee on Games and
Amusements for approval, accompanied with the following: (a)
(i) Locational Clearance from the CPDC;
(ii) The cockpit building plan / design as approved by the City Engineer, and a
certification by him to the effect that the cockpit was constructed in accordance
with such approved plan / design in the proposed area; and
(iii) Sanitary Clearance.
(b) Annual Renewal – Every applicant for the annual renewal of a license to operate or
manage a cockpit shall be submitted to the Sangguniang Panlungsod through the Committee on
Games and Amusements prior to the issuance of a Mayor’s Permit not later than the 20th of
January of each year, and shall be accompanied with the following:
(i) Official receipts of previous and current years showing payment of City
taxes, fees and other levies as prescribed in pertinent municipal ordinance, and
(a)
(ii) In case the cockpit was constructed more than five (5) years the date of
renewal of application, a certification from the City Engineer to the effect that
such cockpit is free from material, structural or other physical hazards.(a)
(iii) An application starting therein the names of the cockpit, the name of the
owner / owners, the name of the operator / manager, the name of the license and
the mailing addresses of the above mentioned persons.
Section 132. Cockfighting Officials. The following cockfighting officials are required
to secure a Mayor’s permit from the City of Vigan.
(a) Promoters / operators / general managers / hosts

(b) Pit Managers
51
(c) Referee (Sentenciador)

(d) Bet Manager (Kasador)
(e) Bet Takers (Kristo)
(f) Local and Official Gaffers (Mananari)
(g) Cashiers
Section 133. Imposition of Tax and Fees. The following tax and fees shall be paid to
the City Treasurer or his duly authorized representative: (a)
(a) Cockpit (per annum)

(i) Franchise Fee P 40,000.00 (good for 2 years)
(ii) Fixed Tax on Business P 8,000.00
(iii) Mayor’s Permit Fee P 2,000.00
(iv) Ocular Inspection Fee P 500.00
(b) Filing Fee (per application) P 200.00
(c) Permit Fee of cockpit personnel (annually)
(i) Pit Manager P 250.00
(ii) Referee (Sentenciador) P 250.00
(iii) Cashier P 250.00
(iv) Bet Manager P 250.00
(v) Bet Taker P 250.00
(vi) Local Gaffer P 250.00
(d) For promoters of derbies (per application)
(i) 2 cock derby P 500.00
(ii) 3 cock derby P 600.00
(iii) 4 cock derby P 700.00
(iv) 5 cock derby P 800.00
(e) For regular / special hackfight assessment P 25.00/fight
(f) For special Derby Assessment: hackfight
during derby P 200.00/fight
(g) Resetting or rescheduling of special cockfights for which a special permit has been
previously issued - Fifty percent (50%) of applicable fees on Section 133-f.
Section 134. Time and Manner of Payment – The tax and fees imposed on Section 133
(a), (c) and (d) shall be paid annually on or before the 20th of January of each year.
Section 135. Surcharge for Late Payment – failure to pay the tax and fees imposed
herein within the time required shall subject the taxpayer to a surcharge of twenty five percent
(25%) of the original amount of tax due.
Section 136. Prohibition Against Minors – The provisions of Ordinance No. 9, Series
of 1993 entitled “Ordinance Prohibiting Minors from Entering Any Cockpit in the City of Vigan
and for Cockpit Operators to Strictly Observe and Implement this Prohibition”, shall apply or
applicable provisions in the Vigan Youth Code.
Section 137. Books of Account and Records – The Cockpit owner / operator / manager
is required to keep proper books of account and records in connection with the operation. The
City Treasurer or his duly authorized representatives, or any designated member of the
Sangguniang Panlungsod through the Committee on Games and Amusements, shall have the
power to inspect within reasonable time said books of accounts and records.(a)
Section 138. Financial Statements of Proceeds from Cockfight for Charitable and
Other Local Developmental Purposes. In cockfights for the support of local fund raising
campaigns for charitable and other local developmental purposes, the owner, operator or licensee
shall enter in a daily financial report the following:
(a) name of the beneficiary;
(b) the receipts from gate or entrance and ringside tickets; and
(c) the total commission (Plazada) for the day;
52
(d) net proceeds accruing to the fund raising beneficiary.
At the close of each derby and/or pintakasi for such above mentioned purposes, the
owner, operator or licensee of the cockpit shall turn over to the beneficiary the amount
previously agreed upon. In case of disagreement or in the absence of a sharing arrangement on
the proceeds of the derby or pintakasi, the matter shall be submitted to the Sangguniang
Panlungsod through the Committee on Games and Amusement for arbitration, whose decision
shall be final. (a)
Section 139. Submission of Financial Report. The owner, operator, or licensee of the
cockpit shall submit within seven (7) days after the holding of a special hackfight to the City
Treasurer and the City Social Welfare Officer (CSWO) copies of the daily financial report and
the financial summary thereof. (a)
Section 140. Supervision. The City Treasurer shall have the authority to designate its
representative/s during the conduct of regular or special cockfights. (a)
Section 141. Penal Provisions – Violation to any provision of this ordinance shall be
penalized by suspension or cancellation of license and permits, or a fine of Two Thousand Five
Hundred Pesos (P2,500.00) or both at the discretion of the Court.
Section 142. Applicability Clause. The provision of PD 449, otherwise known as the
Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such
other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of
cockfights in this City.
ARTICLE D. FEES ON IMPOUNDING OF ASTRAY ANIMALS

(Ordinance 3, series of 1989 amended by Ordinance 09, series of 1994 and further
amended by Ordinance 09, series of 2002)
Section 143. Definition of Terms. The following terms shall be construed, interpreted,
and applied as follows:
(a) Astray Animals – Domesticated animals specifically cows, carabaos, horses, pigs,
sheeps, goats and dogs wandering along major thoroughfares, plazas, or market places of the city
or barangay in the absence of a shepherd, cowboy or caretaker. They also apply to those animals
encroaching upon private properties.
(b) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members
of the bovine family.
Section 144. Penalties. (a) Owner/s of stray animals like cows, carabaos, and horses
which are caught shall be fined in the amount of One Thousand Pesos (P1,000.00) per head;
(b) Owner/s of stray animals like goats, pigs, sheeps and dogs which are caught shall be
fined in the amount of Five Hundred Pesos (P500.00) per head;
(c) Owner/s of stray animals shall pay the amount of the damaged properties or plants to
be determined by the Lupong Tagapamayapa concerned after due process;
(d) Owner/s of stray animals shall shoulder the medical expenses incurred by person/s
injured by said animals upon the presentation of official receipts and scrutiny of the Lupong
Tagapamayapa;
(e) Owner/s of stray animals shall pay a daily impounding fee of One hundred pesos
(P100.00) per animal.
Section 145. Accrual. Any person responsible for the catching or impounding of astray
animals shall be rewarded fifty percent (50%) of the fine imposed, fifty percent (50%) shall
accrue to the general fund of the barangay.
If the astray animal in the Poblacion is caught by a city employee, the 50% shall accrue
to the general fund of the city.
Impounding fee shall accrue to the impounding agency.
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Section 146. Rules and Regulations. (a)Astray animals caught in Rural Barangays
shall be surrendered to the nearest barangay kagawad who shall act as the foster caretaker and
impounding agency.
(b) Stray animals caught shall be reported to the Local PNP for record purposes. The
stray animal caught shall be impounded in the barangay who first acquired jurisdiction and/or
with the Liga ng mga Barangay.
(c) The impounding agencies herein specified shall use every possible means of
communication to notify the owner or owners of astray animals.
(d) Impounding period of astray animals shall be a maximum of five days.
(e) The impounding agencies herein specified shall release the animals to the owner –
claimant only upon the presentation of an official receipt of paid penalties from the Barangay
Treasurer or City Treasurer as the case maybe.
(f) In the event that there is a failure of the owner to retrieve the impounded animals
within the prescribed period of five days, the local government unit concerned shall have the
right to auction off the said animals. The proceeds shall be turned over as early as possible to the
owner minus the penalties and damage caused. If there is no claimant, the proceeds shall be held
in the trust fund of the local government unit.
(g) It shall be the sole responsibility of the owner in case loss or death occurs during the
impounding period.
ARTICLE E. PERMIT FEE ON CALESA

(Ordinance No. 4 Series of 2002)
Section 147. Scope and coverage. The operation of all horse-drawn utility vehicles or
Calesas For Hire (CFH) and cucheros plying the streets of Vigan City.
Section 148. Rules and Regulations.
(a) Issuance of Mayor’s Permit

(i) All horse-drawn utility vehicles plying the streets of Vigan City must
secure a Mayor’s permit and there shall be collected an annual fee for its
issuance in the amount of Two Hundred Eighty Six pesos (P286.00) as follows:
(1) Calesa Permit P 30.00
(2) Regulatory fee P 20.00
(3) Garbage fee P180.00
(4) Sticker P 30.00
(5) Sanitary fee P 26.00
And an additional surcharge of 25% of the Calesa permit shall be collected
for failure to secure a Mayor’s permit with in the prescribed period.
(ii) A permanent calesa plate number shall be issued at no cost.

(iii) Calesa owner or operator shall post a laminated photocopy of the Mayor’s
permit issued in its original size (8.5” x 5.5”) in a conspicuous place at the back
of the front panel of the calesa.
(b) Issuance of a Vigan Cuchero License

(i) All cuchero/operator must secure a valid “Vigan Cuchero License” to be
issued by the Office of the City Mayor.
Minimum Requirements:
(1) Must be at least 18 years of age
(2) Must pass a practical cuchero license test on traffic regulations to be
administered by the Chief Traffic Division of the PNP or its duly
authorized representative.
(3) The Vigan Cuchero License shall be valid for three (3) years and
renewable upon expiration
(4) The regulatory fee for the issuance of a Cuchero license shall be Two
Hundred Pesos (P200.00) for three (3) years.
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(ii) Cuchero must wear white camisa de chino with Ilocano abel scarf, long
pants and footwear except rubber slippers.
(1) Cuchero must, at all times, observe courtesy, helpfulness, honesty and
friendliness.
(c) Calesa specifications/provisions:
(i) All horse-driven utility vehicles must install road safety devices such as:
1) A 2” X 4” reflectorized red stickers on all sides of the calesa; 2) calesa
lantern or lamp to be placed in front of the calesa.
(ii) All horse-drawn utility vehicles must provide cleaning kits which include
but not limited to the following: 1) dust pan; 2) ‘walis tingting’; 3) a pail for
washing away or flushing horse urine.
(iii) All horses for calesa must undergo physical check-up every six (6) months
to be conducted by a duly licensed veterinarian.
(iv) A Calesa For Hire (CFH) must undergo inspection of its road worthiness
to be inspected by the Chief Traffic Division of the PNP or its duly authorize
representative.
(v) A Calesa For Hire (CFH) shall be allowed to carry a maximum capacity of
four (4) passengers inclusive of tour guide, if there is any.
(vi) A Calesa For Hire (CFH) must be equipped with adequate receptacles for
horse manure to avoid littering.
(vii) A Calesa For Hire (CFH) is not allowed to go near the tourist bus/buses.
Rather, must wait for the tourists/visitors to approach them.
(viii) A Calesa For Hire (CFH) must have a separate rope for securing the wheel
while parked.
(ix) A Calesa For Hire (CFH) must be equipped with a wheel cover for
passengers to hold on to while climbing or descending the calesa.
(x) The fees to be charged by calesa drivers shall be placed in a conspicuous
place at the back of the front panel of the calesa at the following rates:
P150.00 per hour – Calesa Package Tour
P5.00 per person – from point of origin to any tourist or local place of
destination within the poblacion area.
Section 149. Penalty Clause – Violation of any section in this ordinance shall be
punishable as follows:
First Offense: A fine of P200.00 and/or imprisonment for two days;

Second Offense: Suspension for one month of Mayor’s permit
Third Offense: Suspension of the Vigan Cuchero License the Mayor’s permit for
six (6) months and a fine of P500.00.
ARTICLE F. LAND USE AND ZONING FEES
Section 150. Imposition of Fees. There shall be levied and collected a Land Use and
Zoning Fees based on the following schedule:
A. Zoning and Locational Clearance
(a) Residential structure single attached/detached, the project cost of which is:
P 100,000.00 and below P100.00
Over P 100,000.00 P100.00 + 1/10 of 1% in excess of
P100,000.00
(b) Apartments, the project cost of which is:
P 500,000.00 and below P500.00
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Over P 500,000.00 P500.00 + 1/10 of 1% in excess of

P500,000.00 regardless of the
number of doors
(c) Dormitories, the project cost of which is:
P 500,000.00 and below P500.00
Over P 500,000.00 P500.00 + 1/10 of 1% of cost in
excess of P500,000.00 regardless
of the number of doors
(d) Institutional, the project cost of which is:
P 100,000.00 and below P400.00
Over P 100,000.00 P400.00 + 1/10 of 1% of cost in
excess of P 100,000.00
(e) Commercial, Industrial, Agro-Industrial, the project cost of which is:
P 100,000.00 and below P1,000.00
Over P 100,000.00 P1,000.00 + 1/10 of 1% of cost in
(f) Special Uses/Special Projects, the project cost of which is:
P 100,000.00 and below P 1,000.00
Over P 100,000.00 P 1,000.00 + 1/10 of 1% of cost in
(g) Alteration/Expansion (Same as original
(affected areas/cost of application
expansion only)
B. Subdivision and Condominium Projects/Activities (under PD 957)
(a) Approval of Subdivision Plan (including townhouses)

(i) Preliminary Approval and P250.00/ha.for the first
Locational Clearance (PALC) five (5)hectares
(1) For every additional
hectare or a fraction thereof P100.00/ha.
Final Approval and P1,200.00/ha. regardless of density
Development Permit
(2) Additional fee on floor
area of houses/building
sold with the lot P 2.00/sq.m.
(ii)Inspection Fee All Applications:

Development Permit (DP), Certificate of
Registration/License to Sell (CR/LS),
Extension of Time to Complete
Development (ETD), Certificate of
Completion (COC), etc. P1,000.00/ha.
regardless of density
(iii) Alteration of Plan Same as Final Approval and
(affected areas only) Development Permit
(b) Approval of Condominium Project (under PD 957)

(i) PALC
(1) Land Area P 500.00/ha.
(2).Building P 200.00/floor
(ii) Final Approval and Development Permit
(1). Per sq. m. of the total
land area P 2.00
(2). Additional cost on the
area of the building P 2.00
(i) Inspection Fee P 10.00/sq.m. of gross
floor area for ETD,COC
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(ii) Application P 2.00/sq.m. additional

(iii) Alteration Same as Final Approval
(affected areas only) and Development Permit
(iv) Conversion Same as Final Approval
C. Projects Under BP 220
1. Subdivision
a. PALC
i. Socialized Housing P 70.00 for the first
ten(10) hectares
ii. Economic Housing P 100.00/ha. for the first
five (5) hectares
b. For every additional hectare or a fraction thereof
i. Socialized Housing P 20.00
ii. Economic Housing P 50.00
c. Final Approval and
Development Permit P 200.00/ha.
d. Inspection Fee All Applications: (DP,
CR/LS, ETD, COC, etc)
e. Alteration of Plan P 200.00/ha.
2. Condominium
a. PALC P 200.00
b. Final Approval and
Development Permit
i. Per sq.m. of total
land area P 2.00
ii. Additional cost per
sq.m. of saleable floor area P 2.00
c. Inspection Fee All Applications: (DP, CR/LS, ETD,
COC, etc) P 2.00/sq.m. of saleable
area
d. Alteration of Plan Same as Final Approval and
(affected area only) Development Permit
e. Building Permit (per sq.m.
of housing unit) P 2.00
f. Certificate of Registration P 5.00/sq.m. of saleable area
and License to Sell
g. Certificate of Completion P 5.00/sq.m. of saleable area
h. Certificate of Occupancy P 2.00/sq.m. of saleable area
D. Approval of Industrial Subdivision
1. PALC
a. First five (5) hectares P 300.00/ha.
b. Every additional hectare
or a fraction thereof P 100.00/ha.
2. Final Approval and P 1,000.00/ha. regardless of
Development Permit location
3. Inspection Fee All Applications: (DP, CR/LS, ETD,
COC, etc.)
P 1,000.00/ha. regardless of location
4. Alteration of Plan Same as Final Approval
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E. Approval of Commercial Subdivision
1. Preliminary Approval and Locational Clearance

a. For the first five (5) hectares P300.00/ha.
b. For every additional hectare P100.00/ha
2. Final Approval and
Development Permit P 5,000.00/ha.
3. Inspection Fee All Application: (DP, CR/LS,
ETD, COC, etc)
F. Approval of Farm Lot Subdivision

a. For the first five (5) hectares P200.00/ha.
b.For every additional hectare P 50.00/ha.
2. Final Approval and P500.00/ha.
Development Permit
3. Inspection Fee All Application: (DP,CRLS, ETD,
COC, etc.) P 300.00/ha.
4. Alteration of Plan
(affected areas only) P 500.00/ha.
G. Approval of Memorial Park/Cemetery Project
1. PALC
a. For Memorial Projects P 500.00 for the first hectare
b. For Cemeteries P 200.00 for the first hectare
Every additional or a fraction of thereof
a. For Memorial Projects P 100.00/ha.
b. Cemeteries P 50.00/ha.
2. Final Approval and Development Permit
a. Memorial Projects P 2.00/sq.m.
b. Cemeteries P 1.00/sq.m.
3. Inspection Fee All Application: (DP, CR/LS, ETD, COC, etc)
a. Memorial Projects P 500.00/ha.
H. Other Transactions/Certifications
1. Other Certifications
a. Zoning Certifications P 250.00/ha.
b. Certification of Town Plan/
Zoning Ordinance Approval P 100.00
c. Certification of New Rights/Sales P 100.00
d. Certification of Locational Viability P 250.00/ha.
I. Legal Fees
1. Compliant/Opposition, where aggregate claim (for refund), damages, Attorney’s fees,

etc. is:
a. Not more than P 20,000.00 P 120.00
b. More than P 20,000.00 but
less than P 40,000.00 P 150.00
c. P 40,000.00 or more but
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less than P 60,000.00 P 200.00

d. P 60,000.00 or more but
less than P 80,000.00 P 250.00
e. P 80,000.00 or more but
less than P 100,000.00 P 400.00
f. P 100,000.00 or more but
less than P 150,000.00 P 600.00
g. For each P 1,000.00 in
excess of P 150,000.00 P 5.00
Section 151. Time of payment. The fees imposed under this Article shall be paid to the
City Treasurer before the issuance of the Certificate of Clearance.
(a) The application for permit, clearance or certificate shall be filed with the Zoning
Officer; and fees, upon approval, shall be paid to and collected by the City Treasurer before the
Certificate is issued.
(b) Subdivision and Condominium Projects

1. Application for Preliminary Approval and Locational Clearance for subdivision
and condominium projects.
(i) Every registered owner/developer shall submit two (2) sets of the
following documents duly signed by a Licensed Architect/Engineer.
(ii) Site Development Plan (Schematic Plan) showing the proposed
layout.
(iii) Vicinity Map indicating the adjoining land uses, access as well as
existing facilities and utilities at least within one hundred (100) meters
from the property boundaries of the project, drawn to scale.
(iv) Subject plan of the lot(s) as described in TC(s).
(v) Two (2) copies of certified true copy of Title(s) and current Tax
receipts.
(vi) If the land is an agricultural land planted to rice and corn, whether
tenanted or not, two (2) copies of Department of Agrarian Reform (DAR)
team/field inspection report plus affidavit of non-tenancy by the
owner/developer for non-tenanted lands or affidavit of waiver from
tenants for tenanted land
(vii) Right to use or deed of sale of right-of-way for access road and other
utilities when applicable.
(viii) Indorsement from the Mayor’s Office.
2. Application for final approval of subdivision plan.
(i) Every registered owner/developer shall submit the following

documents duly signed and scaled by a Licensed Architect/Engineer;
a. One (1) copy of Topographic Map of Site
b. Three (3) copies of Site Development Plan
c. Three (3) copies of road (geometric and structural) Design Plan
c.1. Profile showing the vertical control designed grade, curve
elements and all information needed for construction.
c.2. Typical roadway sections showing relative dimensions and
slopes of pavement, gutters, sidewalks, shoulders bending and
others.
c.3. Detail of roadway showing the required thickness of
pavement, subgrade treatment and sub-base course on the
design analysis.
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c.4. Details of roadway miscellaneous structures such as curb and

gutter (barrier, mountable and drop), slopes protection wall
and retaining wall, if any.
d. Three (3) copies of Storm Drainage and Sewer System
d.1. Profiles showing the hydraulic gradients and properties of the
main lines including structures in relation with the road grade
line.
d.2. Details of drainage and miscellaneous structures such as
various types and manholes, catch basin inlets (curb, gutter
and drop), culverts and channel linings.
e. Three (3) copies of Water System Layout and Details
f. Three (3) copies of Site Grading Plan
Plans with the finished contour lines superimposed on the existing
ground, the limits of earth works, embankment slopes, surface
drainage, outfalls and others.
g. Electrical plan and specifications duly signed and sealed by a licensed
professional electrical engineer and duly approved by the city electrical
engineer.
(ii) Two (2) copies of Project Study for project having an area of one (1)
hectare and above with the following financial attachments:
1. Audited Assets and Liabilities/Income Statement
2. Income Tax Return (for the last three (3) years)
3. Article of Incorporation of Partnership
4. Corporation By-laws and all Implementing Amendments
(iii) Specifications, Bill of Materials and Cost Estimate
3. Applications for final approval of condominium plan/subdivision/townhouse.
a. Every registered owner/developer shall submit two (2) sets of the

following, duly signed and sealed by a Licensed Architect/Engineer:
i. Subdivision Plan (for townhouse, subdivisions only)
ii. Topographic Map
iii. Site Development Plan
iv. Floor Plans
v.Four (4) Elevations (front, rear, right side and left side)
vi. Two (2) Sections (cross and longitudinal)
vii. Bill of Materials, Cost Estimate and Specifications
b.Two (2) copies of Project Study.
4. Application for alteration of plan of subdivision and condominium/townhouse.

a. Four (4) copies of the plan showing the proposed alteration duly signed
and sealed by a Licensed Architect/Engineer.
b.Letter stating the reason for the proposed alteration/conversion.
c. Sworn statement that the affected lots/units for alteration have not been
sold.
d.Written conformity of the duly organized houseowners association or, in
the absence thereof, majority of the lot/unit buyers.
e. Certified true copy of title(s) of the affected lots/units if the said
lots/units have been titled.
5. Application for approval of simple subdivision project.

following documents duly signed and sealed by a Licensed
Architect/Engineer:
i. Site Development Plan (Schematic Plan) showing the proposed
layout.
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ii. Vicinity Map drawn to scale showing the adjoining land use
circulation network as well as existing facilities and utilities at
least within One Hundred Meters (100 m) from project boundaries.
b. Certified true copy of Title(s) and Tax Declaration(s), Deed of
Sale/Memorandum of Agreement if the title is not registered in the
name of the applicant.
c. Purpose/Intent.
d. Certified true copy of Title(s) and Tax Declaration(s).
e. Copy of Building Permit from Local Building Official.
(c) Memorial Park/Cemetery
1. Application for Preliminary Approval and Locational Clearance

following documents duly signed by a Licensed
Architect/Engineer except otherwise indicated.
b. Site Development Plan (Schematic Plan) showing the proposed
layout. Plan should be accessible to Persons With Disabilities
(PWDs) in accordance with BP 344, otherwise known as the
Accessibility Law and the Magna Carta for disabled persons (RA
7277) reflecting therein the layout of streets, pathways, plots,
parking areas, support facilities, signages and other features in
relation to existing site condition using a scale ranging from 1:200
to 1:2,000 duly signed and sealed by a licensed environmental
planner.
c. Vicinity Map/location map at a scale of 1:10,000 with a radius of
500 meters from the project site indicating existing utilities such as
main traffic arteries, drainage system and outfall, etc. and
community facilities like church, school and housing areas among
others.
d. Topographic Plan to include existing conditions as follows:
i. Property boundary lines, bearing and distances.
ii. Streets and easements, right of way width and elevation on and
adjacent to the project.
iii. Ground elevation/contour of the site; for ground that slopes
less than two percent (2%), indicate spot elevations at all
breaks in grade, along all drainage channels and at selected
points not more than thirty (30) meters apart in all directions;
for ground that slopes more than two percent (2%), five-tenths
(0.5) meters for more detailed preparation of plans and
construction drawings.
iv. Other conditions on the land: water courses, marshes, rock
outcrops, wooded areas, isolated preservable trees thirty-
hundredths (0.30) meters or more in diameter, houses and
other significant features
v. Proposed public improvements: highways or other major
improvements planned by public authorities for future
construction on or near the project.
Approval of the preliminary memorial park/cemetery plan shall be valid only for a
period of one hundred eighty (180) days from date of approval. A revalidation
can be availed of only once after said period.
2. Application for final approval of memorial park/cemetery plan.
a. Every registered owner/developer shall submit the following documents

duly signed and scaled by a Licensed Architect/Engineer except otherwise
indicated.
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i. Final Memorial Park/Cemetery Plan consisting of the site

development plan at any of the following scales: 1:200 or 1:1,000 or
any scale not exceeding 1:2,000 indicating the following duly signed
and sealed by a licensed environmental planner.
i.1 Layout of roads-right-of-way width and gradient, easements
and similar data for alleys, if any.
i.2 Plot boundaries, numbers, total land area and block numbers;
(verified survey returns of mother title, sections and blocks
including number of lots per block in each section and technical
descriptions of road lots, open spaces, facilities and blocks).
i.3 Site, data, total land area, number of saleable plots, typical plot
size, areas allocated for roads and pathways, and other facilities
and amenities.
ii. Engineering plans duly signed and sealed based on applicable

Engineering Code and Design Criteria in accordance with the
following:
ii.1 Profile derived from existing topographic map duly signed

and sealed by a geodetic engineer showing the vertical control,
designed grade, curb elements and all information needed for
construction.
ii.2 Typical roadway sections showing relative dimensions and
slopes of pavement, gutters, sidewalks, shoulders, benching and
others.
ii.3 Details of roadway showing the required thickness of
pavement, sub-grade treatment and sub-base on the design
analysis.
iii. Storm drainage duly signed and sealed by a licensed Sanitary

Engineer or Civil Engineer.
iii.1 Profile showing the hydraulic gradients and properties of

the
main lines including structures in relation with the road grade
line.
iii.2 Details of drainage and miscellaneous structures such
as
various types of manholes, catch basins, inlets (curb, gutter
and drop), culverts and channel linings.
iv. Centralized or combined storm and sewer system duly signed

and sealed by a licensed Sanitary Engineer.
v. Site grading plan duly signed and sealed by a licensed Civil

Engineer. Plans with finished contoured lines superimposed on the
existing ground the limits of earthwork embankment slopes, cut
slopes, surface drainage, drainage outfalls and others.
vi. Electrical plan and specifications duly signed and sealed by a
licensed professional Electrical Engineer and duly approved by the
City Electrical Engineer.
vii. Landscaping plan indicating plant/tree species and other
natural/man-made landscaping features (e.g. lagoon, garden, benches,
etc. duly signed and sealed by a licensed landscape architect.
viii. Summary of Project Study indicating market, source/s of fund,
statement of income, cash flow and work program.
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ix. Certified True Copy of Title or other evidence of ownership or

intent to sell and authority to develop signed by the owner, Tax
Declaration and current real estate tax receipt.
x. Clearances/Permits from other agencies applicable to the Project:
x.1 Clearances/Permits from National Water Resources Board

(NWRB)
• Clearance stating that the memorial

park/cemetery is not located on ground
where the water table is not higher than 4.50
meters below the ground surface.
• Water permit whenever a well within the
project site shall be dug.
• Permit to operate the well.
x.2 Certified True Copy of Conversion Order or Exemption
Clearance from the Department of Agrarian Reform (DAR)
authorizing a change in use from agricultural to non-agricultural,
where applicable.
x.3 Permit from the Department of Public Works and Highways
(DPWH) when necessary (e.g. when opening an access to a
controlled traffic artery).
x.4 Initial and operational clearances from the Department of
Health.
x.5 Certified True Copy of Environmental Compliance
Certificate (ECC) or Certificate of Non-Coverage (CNC) duly
issued by the Department of Environment and Natural Resources
(DENR).
xi. Joint affidavit of owner/developer and licensed environmental
planner that the memorial park/cemetery plan conforms to the
standards and requirements of these rules and that development thereof
shall be made in accordance with the program submitted to the city.
xii. List of names of duly licensed professional who signed the plans
and other similar documents in connection with application filed with
the city indicating the following information:
xii.1 Surname
xii.2 First Name
xii.3 Middle Name
xii.4 In case of married women professional also their
maiden name
xii.5 Professional license number, date of issue and expiration
of its validity
xii.6 Professional tax receipt and date of issue
If the application for the project is physically feasible and the plan complies with
the zoning ordinance of the city and with these rules, the project shall be issued a
development permit issued by the city upon payment of the prescribed processing
fee and under such conditions as may be imposed by the city. A final
approval/development permit shall be valid for a period of two (2) years from
date of issue; however, if physical development such as clearing and grubbing,
road excavation, filing and compaction, etc. is not commenced within said period,
the grantee of the permit may apply for its revalidation within the next succeeding
year.
If the development permit expires, no development shall be allowed unless a new

application for approval is filed.
3. Application for alteration of plan of memorial park/cemetery.
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a. Four (4) copies of the plan showing the proposed alteration duly signed
and sealed by a licensed Architect/Engineer.
b. Letter stating the reason for the proposed alteration/conversion.
c. Sworn statement that the affected lots/units for alteration have not been
sold.
d. Written conformity of the majority of the plot lessees/ buyers in the
memorial park/cemetery.
Section 153. Penalty. Any violation of the provisions of this Ordinance shall be punished
by a fine of not more than Five Thousand Pesos (P5,000.00) or by imprisonment not exceeding
six (6) months or both at the discretion of the Court.
ARTICLE G. FEE FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES

(Ordinance No.15, Series of 1997)
Section 154. Testing and Sealing of Instruments of Weights and Measures – All
instruments for determining weights and measures in related transactions shall be calibrated,
tested and sealed by the Department of Science and Technology every year and registered by the
City Treasurer or his authorized representative every six (6) months upon payment of fees under
this ordinance. (a)
Section 155. Rates of Fees – Any person, partnership or corporation engaged in the
business of selling goods or merchandise that are measurable by instruments of weights and
measures shall have such instruments licensed and sealed before they may be used in the
business and for said purpose, shall pay to the City Treasurer the corresponding registration fees
in accordance with the following schedules to wit: (a)
Linear Metric Measures

Not over one meter P10.00/pc every six months
Measures over one meter P15.00/pc every six months
Metric Measures of Capacity

Measures of ten liters or less P5.00/pc every six months
Measures of over ten liters P6.00/pc every six months
Measures of Weights
With a capacity of not more than 30 kg P15.00/pc every six months
With a capacity more than 30 kg but P20.00/pc every six months
not more than 200 kg.
With no capacity of more than 200 kg P30.00/pc every six months

but not more than 2,000 kg.
With a capacity of more than 2,000 kg. P50.00/pc every six months
Section 156. Any defective instrument of weights or measures may be

confiscated and condemned by any inspector if its defects are such that it can not readily and
securely be repaired.
Section 157. Illegal Practices Relative to Weights and Measures – The

following acts relating to weights and measures are prohibited:
(a) For any person other than the City Treasurer or his duly authorized representative, to
place or attach an official tag, seal or sticker or other characteristics sign used to indicate such
instrument of weights or measures has been officially calibrated, tested, sealed or inspected;
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(b) For any person to initiate any seal, sticker or tag used to indicate that such instrument
of weights or measures has been officially calibrated, tested or inspected;
(c) For any person other than the City Treasurer official sealer or his duly authorized
representative to alter in any way the certificate or receipt given by the official sealer or his duly
authorized representative as an acknowledgment that the instrument has been fully calibrated,
tested or inspected; (a)
(d) For any person to make or knowingly sell or use any counterfeit seal, sticker, tag
certificate or license or any dye for making or printing the same to indicate that such instrument
of weight or measure has been officially calibrated, tested, sealed and inspected;
(e) For any person to use or re – use any altered, expired stamp, tag, certificate or license
for the purpose of making it appear that the instrument of weight or measure has been calibrated,
tested, sealed and inspected;
(f) For any person other than the City Treasurer or his duly authorized representative to
alter the written or printed figure, letters or symbols or any certificate or license used or issued;
(g) For any person engaged in the buying and selling of consumer products or of
furnishing services, the value of which is estimated by weight or measure to possess, use or
maintain with the intention to use any scale, balance, weight or measure that has not been sealed
and registered or if previously sealed and registered the license therefore has expired and has not
been reviewed in due time;
(h) For any person to fraudulently alter any scale, balance, weight and measure, after is
officially sealed and registered;
(i) For any person to knowingly use any scale, balance, weight and measure, whether
sealed and registered or not;
(j) For any person to fraudulently give short weight or measure in the making of a scale
(k) For any person, assuming to determine truly the weight or measure of any article
bought or sold by weight and measure, to fraudulently misrepresent the weight or measure
thereof, and;
(l) For any person to produce the commission of any such offense above – mentioned by
another.
Section 158. Fees for Calibrating Instruments of Weights and Measures. Fees for this
purpose shall be collected by the Calibration Center, Department of Science and Technology,
Tamag, Vigan City, Ilocos Sur. Necessary receipt shall be issued by the said office.
Section 159. Penalties. Any person who will violate the provisions of paragraph (a) to
(f) of Section 15 shall upon conviction be subjected to the following fines:
First Offense P 200.00

Second Offense P 300.00
Third Offense P 400.00 or imprisonment of not
more than six (6) months at
the discretion of the court.
Any person who shall violate the provision of paragraph (g) of Section 156 shall
be subjected to the following fines:

Third Offense P 600.00 or imprisonment of not
exceeding six (6) months at the
discretion of the court.
The owner – possessor or user of instrument of weights and measures enumerated

in paragraph (h) to (k) of Section 155 shall upon conviction be subjected to the following fines:

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Third Offense P 500.00 or imprisonment of not exceeding six (6) months

at the discretion of the court
ARTICLE H. REGISTRATION AND TRANSFER FEES ON LARGE CATTLE.

(Amendments to Revenue Code of 1984)
Section 160. Definition. For purposes of this Article, "large cattle" includes a two-year
old horse, mule ass, carabao, cow or other domesticated member of the bovine family.(n)
Section 161. Imposition of Fee. The owner of a large cattle is hereby required to register
said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner
upon payment of a registration fee as follows:
(a) For Certificate of Ownership Amount of Fee

branding P 20.00
registration fee P 15.00
livestock fee P 5.00
(b) For Certificate of Transfer P 20.00
The transfer fee shall be collected only once if a large cattle is transferred more than once in
a day.
Section 162. Time and Manner of Payment. The registration fee shall be paid to the
City Treasurer upon registration or transfer of ownership of the large cattle.
(a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2)
years.
(b) The ownership of a large cattle or its sale or transfer of ownership to another person
shall be registered with the City Treasurer. All branded and counter-branded large cattle presented
to the City Treasurer shall be registered in a book showing among others, the name and residence of
the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the
class, color, sex, brands and other identification marks of the cattle. These data shall also be stated
in the certificate of ownership issued to the owner of the large cattle.
(c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book
setting forth, among others, the names and the residence of the owners and the purchaser; the
consideration or purchase price of the animal for sale or transfer, class, sex, brands and other
identifying marks of the animals; and a reference by number to the original certificate of ownership
with the name of the city issued to it. No entries of transfer shall be made or certificate of transfer
shall be issued by the City Treasurer except upon the production of the original certificate of
ownership and certificates of transfer and such other documents that show title to the owner.
Section 164. Applicability Clause. All other matters relating to the registration of large
cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other
applicable laws, ordinances and rules and regulations.
ARTICLE I. PERMIT FEE FOR EXCAVATION

(Tax Ordinance No.01, Series of 1976 (Vigan Revenue Code of 1976) as amended by Ordinance
No.07, Series of 1984 and further amended by ordinance no.01, series of 2004 amending article
e of the Vigan revenue code of 1976 as amended by ordinance no. 07, series of 1984.
Section 165. Imposition of Fee – There shall be collected a fee of One hundred Pesos
(P100.00) per linear meter on every person who shall make or cause to be made any excavation
on public or private shoulders and streets in the City of Vigan.
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Section 166. Time of Payment – The fee shall be paid to the City Treasurer upon
application for an Excavation Permit.
Section 167. Administrative Provisions. (a) No person shall undertake or cause to be

undertaken, digging or excavation for any part or portion of the city shoulders and streets of the
City of Vigan unless a permit shall have been first secured from Office of the City Engineer.
(b) The Office of the City Engineer shall supervise the digging and excavations and
shall determine the width of the streets to be dug or excavated.
(c) Cost of restoration of the excavated portion of the shoulders and streets shall be
borne by the person who undertook the excavation.
(d) In order to protect the public, appropriate signs must be placed in the area where the
work is being undertaken.
Section 168. Deposit and Restoration. (a) Applicant shall post a bond in the amount of
Two Thousand Five Hundred Pesos (P2,500.00) or the equivalent of 10% of the installation costs
which ever is higher to ensure the faithful compliance of its obligation with this provision.
b. The bond posted by the applicant shall automatically be forfeited for restoration
purposes if not properly undertaken by the applicant.
c. Applicant shall ensure restoration of shoulders, roads, streets and other public and
private properties to be affected by the proposed excavation for water and sewage connection.
d. Applicant shall endeavor to restore at its own expense, to its original condition all
excavation it may have caused within (15) days from the completion of its installations, and it
will be determined by the City Engineer if the excavation was properly restored at its origin.
Section 169. Acceptance. After the completion of the restoration of roads, streets, roads
and other public or private properties mentioned in the immediately preceding Section and the
same is certified by the DPWH or the City Engineering Office or such other persons/agencies
authorized by law, the bond and deposits made by the applicant as herein provided shall be
returned within (15) days or as soon as possible thereafter.
Section 170. Any person found violating any provision of this Article shall be punished
by a fine of not more than Two thousand Pesos (P2,000.00) or imprisonment of not more than
One (1) month or both fine and imprisonment at the discretion of the Court.
ARTICLE J. PERMIT FEE ON FILM-MAKING

(Ordinance No. 1, Series of 1982 as amended by Ordinance No. 3, Series of 1996)
Section 171. Scope – This ordinance shall cover all persons, natural or juridical, who
wish to conduct location shooting of movies, tele-movies or advertising films, television shows,
segment or in whole, and documentaries within the City of Vigan.
Section 172. City Fees- There shall be collected the following fees to be paid by the
corresponding film producers or their duly authorized representatives before conducting any
location shooting within the City of Vigan.(a)
BASIC FEES:
Movies …………………………………………………. P 50,000.00
Telemovies & Advertising Films ………………………. P 25,000.00
Television Shows in segment or in whole …………… . P 15,000.00
Documentaries (except by those identified in section 4)… P 15,000.00
ADDITIONAL FEE: P 1,000.00 per day of shooting
In addition to the fees, a copy of all movies, tele-movies, advertising films, television
shows, and documentaries locally shoot in Vigan shall be given to the city government which
will be placed on the archives of the City Library.
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Section 173. Exemption – Documentary films being undertaken by any Government

Office or Agency, students/educational institutions, are hereby exempted from paying the above-
prescribed fees.
Section 174. Collection of fees – The City Treasurer shall collect the corresponding
amount due to the City Government by virtue of this Code, and proceeds shall accrue to the
general fund. (a)
Section 175. Penalty – Violation of any of the provisions of this article is punishable by
a fine of Two Thousand Five Hundred pesos (P2,500.00) in addition to the amount herein above
stipulated and/or imprisonment of Thirty (30) days upon the discretion of the court.
In case the violator is a juridical person, the officers of such entity responsible for the
violation shall be penalized.
ARTICLE K. PERMIT FEE FOR AGRICULTURAL MACHINERY AND OTHER

HEAVY EQUIPMENT
Section 176. Imposition of Fees. There shall be collected an annual permit fee at the
following rates for each agricultural machinery or heavy equipment from non-resident operators of
said machinery, renting out said equipment in this city. (a)
Rate of Fee Per Annum

Safety Inspection Bus. Permit
a. Above 100 horsepower P50.00/unit/annum P500.00/unit/annum
b. More than 80 up to 100 horsepower P50.00/unit/annum P450.00/unit/annum
c. Less than 80 horsepower P50.00/unit/annum P400.00/unit/annum
Section 177. Time and Manner of Payment. The fee imposed herein shall be payable
prior to the rental of the equipment upon application for a Mayor's permit. (a)
Section 178. Administrative Provisions. The City Treasurer shall keep a registry of all
heavy equipment and agricultural machinery which shall include the make and brand of the heavy
equipment and agricultural machinery and name and address of the owner. (a)
ARTICLE L. PERMIT FEES ON TRICYCLE OPERATION
Section 179. Imposition of Fee. There shall be collected an annual fee for the issuance of a
Mayor's Permit to operate a tricycle for hire plying within the city.
Mayor’s Permit – is the document granted by the Mayor for the operation of a TFH
business by virtue of his executive and regulatory powers over any form of business in the
municipality; it has an effectivity of one (1) year renewable for the same period.
A City MTOP Franchise Fee of Two Hundred Twenty Five pesos (P250.00) and service
fee of Seventy Five Pesos (P75.00) per unit which shall accrue to the General Fund. (a)
A Mayor’s Permit Fee in the amount of Two Hundred Pesos (P200.00) (flat rate) per unit
payable to the City Treasurer or his / her duly authorized representative.
Tricycle operators are no longer required to pay miscellaneous fees such as garbage
clearance fee, sanitary clearance fee and tax clearance fee.
A police inspection fee in the amount of fifty pesos (P50.00) per unit, 50% shall accrue to
the general fund of the city and 50% shall accrue to the Vigan City PNP Station annual uniform
allowance as subsidy from the City Government. (a)
Annual Registration Fee of One Hundred Pesos (P100.00). (a)
A surcharge of twenty percent (20%) of the Mayor’s Permit shall be collected for late
payment. (Ordinance No. 3, series of 1992 Integrated ordinance of 1992 governing tricycles for
hire)
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Section 180. Transfer of Franchise Fee. There shall be a fee of One Thousand pesos
(P1,000.00) for the transfer of franchise for tricycle-for-hire issued by the City of Vigan, plying
within its territorial jurisdiction
Section 181. Exemptions. Transfer to an immediate relative within the first civil degree
of consanguinity or affinity shall be exempt from payment of transfer fee of franchise.
Section 182. Impounding Period and Fees. There shall be imposed an impounding fee
for colorum tricycles as follows:
Impounding Period Impounding Fee

Not less than Not more than
1st Offense 5 days P 250.00
2nd Offense 10 days P500.00
3rd Offense 15 days P750.00
It must be emphasized upon the violator that in no case shall he pay an impounding fee of
no more than Two Hundred Fifty pesos (P 250.00) for the first offense, Five hundred pesos
(P500.00) for the second offense, or Seven Hundred Fifty pesos (P750.00) for the third offense.
(Ordinance No. 3, Series of 1997(colorum’ tricycles – for – hire (ctfhs) by impounding the
sidecar)
Section 183. Reclassification of Fees. There is hereby imposed a fee for the issuance of
clearance in the amount of Fifty pesos (P50.00) for the reclassification of a private tricycle to
tricycle-for-hire as a consequence of transfer of franchise. (Ordinance no. 5, Series of 2005)
ARTICLE M. PERMIT FEES ON JEEPNEY AND BUS OPERATION

(Ordinance No. 4, series of 1993Ordinance governing the operation of public utility jeepneys
and mini – buses in vigan)
Section 184. Rules and Regulations. In addition to the provisions of existing ordinances
affecting public utility jeepneys and mini – buses, the following are hereby prescribed:
a. No public utility jeepney and mini – bus shall be allowed to operate in Vigan without a
valid LTFRB permit and a valid Mayor’s Permit and the payment of the corresponding fee
hereof in the amount of Two Hundred Twenty Five Pesos (P225.00) per PUJ or Two Hundred
Seventy Five Pesos (P275.00) per mini – bus per annum.
b. No PUJ or mini – bus shall be allowed to park on the streets surrounding the Vigan
Parking Terminal (Old Public Market at Quezon Avenue) from 6:00 AM to 6:00 PM. PUJs and
mini – bus which could not be accommodated inside the said Terminal should be parked in areas
where parking is not prohibited and until such time that the PUJ or mini – bus is already
scheduled to start loading passengers inside the said Terminal.
Section 185.Penalties. There is hereby prescribed the following penalties for violation of
any of the provisions in section 186.
a. Operation of a PUJ or mini – bus in the City of Vigan without the valid Mayor’s
Permit shall be punishable by a fine of not less than Five Hundred Pesos (P500.00) nor more
than One Thousand Pesos (P1,000.00) and or an imprisonment of not less than two (2) nor more
than five (5) days at the discretion of the court.
b. Parking of a PUJ or mini – bus on the street outside the Vigan Parking Terminal shall
be punishable by a fine of not less than Two Hundred Pesos (P200.00) nor more than Five
Hundred Pesos (P500.00) and/or an imprisonment of not less than one (1) nor more than two (2)
days at the discretion of the court.
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Section 186. Administrative Provision. Each PUJ or mini – bus shall be issued with a
Mayor’s Permit sticker that will be attached to the front windshield mirror of the corresponding
public utility vehicle. The sticker fee hereof shall be inclusive in the herein prescribed Mayor’s
Permit Fee. Provided, however, that in case of loss or damaged hereof, the same shall be
replaced and the fee hereof shall be Fifty Pesos (P50.00).
ARTICLE N. ANNUAL FIXED TAX ON TRANSPORTATION BUSINESS

(Ordinance No. 12,Series of 1994 as amended by Ord. No. 04, series of 2004 - An ordinance imposing an
annual fixed tax on transportation business in Vigan, Ilocos Sur and providing for transportation
allowance to poor and deserving students)
Section 187. Imposition of Fees. There is hereby imposed an annual fixed tax on
operators of motor vehicles for hire with garage or terminal in Vigan City, Ilocos Sur based on
the following:
a. Buses P 400.00 per unit

b. Freight or cargo trucks P 400.00 per unit
c. Mini – buses P 275.00 per unit
d. Jeepneys P 225.00 per unit
e. Other motorized vehicles for hire P 200.00 per unit
Section 188.Exemptions. Operators of mini – buses, jeepneys and other vehicles for hire
with less than three (3) units, except buses, freight or cargo trucks shall be exempted from the
above imposition; provided that all motorized tricycles for hire and utility tricycles shall not be
subjected to the above imposition.
Section 189. Date of Accrual. Owners and operators of motor vehicles for hire shall pay
the corresponding tax within the first twenty (20) days of January. Any person who just started
the business shall pay the tax within the first twenty (20) days of the month when he actually
operated the business.
Section 190. Surcharge. A surcharge of twenty five percent (25%) shall be imposed on
the tax due which is unpaid on time.
Section 191. Special Purpose of the Imposition. The amount thus collected shall
accrue to the Vigan Scholarship Fund to be used specifically for the transportation allowance of
poor and deserving students of the City of Vigan in accordance with the guidelines to be
determined by the Vigan Scholarship Fund Board. (as amended by Ord. No. 04, series of 2004)
ARTICLE O. PERMIT FEE FOR THE CONDUCT OF GROUP ACTIVITIES

(Ordinance No. 13,1997- Ordinance governing fund raising activities for charitable or public
welfare purposes in Vigan)
Section 192. Scope. All organizations or institutions undertaking fund – raising activities
in Vigan such as, but not limited to voluntary contributions, benefit shows, benefit dances, box
socials, raffle draws, popularity contest etc., are required to secure a Solicitation Permit for said
fund raising activities from the City Mayor or his duly designated representative through the
favorable endorsement of the Social Welfare Officer of Vigan.
Section 193. Duties of Fundraiser – It shall be the duty of the organization or

institution undertaking any fund – raising activity to file an application with the Office of City
Social Welfare and Development Officer stating therein the following:
(a) Name of Organization;

(b) Date of Incorporation or Registration;
(c) Purpose or goal of the Fund Drive;
(d) Amount intended to be raised through the fund drive;
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(e) The method or manner by which the fund drive will be conducted;
(f) The period or time wherein the solicitation will be made.
Section 194. Rate of Solicitation Fee. There shall be levied a city fee for the issuance
of Solicitation Permit which shall be computed based in the total amount intended to be raised at
the following rates:
P 5,000.00 to 19,999.00 - P 200.00

20,000.00 to 49,999.00 - P 300.00
50,000.00 and above - P 500.00
Section 195. Publication. There shall appear on the face of every ticket, envelope, or
any mode of solicitation including materials used for the promotion or advertisement of the fund
– raising activity such as streamers, posters, handbills etc. the solicitation permit number for the
activity.
Section 196. Exemption. Pursuant to Section 391 par 11 of RA 7160 Barangay

Councils including the Sangguniang Kabataan of the City of Vigan shall be exempted from
securing the solicitation permit for their fund – raising activities. However, the Barangay
Council and Sangguniang Kabataan may inform the Office of the City Mayor for such
undertaking.
Section 197. Financial Statement. Solicitation conducting fund – raising shall have to
submit financial statement duly certified by a Certified Public Accountant (CPA) or by the City
Treasurer not later than one month after the end of the fund-raising period to be submitted to the
Office of the City Social Welfare and Development Officer.
Section 198. Accrual of Solicitation Fees. The City Treasurer shall maintain a special
account of all revenues collected from the Solicitation Permit which shall accrue to the Social
Fund of the City.
Section 199. Penalty. The officers of any organization or institution found responsible
in the violation of any provision of this ordinance shall, upon conviction, suffer a fine not
exceeding Two Thousand Pesos (P2,000.00) or imprisonment of one (1) month, or both, fine and
imprisonment upon discretion of the court.
ARTICLE P. PERMIT FEE FOR THE INSTALLATION AND MAINTENANCE OF

ELECTRIC, CABLE TV, TELEPHONE AND OTHER TELECOMMUNICATION
FACILITIES IN PUBLIC STREETS AND PLACES.
(Ordinance No. 11.Series of 1996)
Section 200. General Provision. No person, firm, or corporation shall install and
maintain transmission wires, cables, transformers, poles, towers, and the like along public roads
and places for the operation of electric service, cable TV, telephone and other telecommunication
service without first securing a city permit from the City Engineer. (a)
Section 201. Requirements. In addition to the requirements prescribed in the National

Building Code (PD 1096), The Philippine Electrical Code as adopted pursuant to Republic Act
No. 184, and other applicable laws, transmission cables, poles, towers, transformers, wires, lines
for the operation of electric service, cable TV, telephone and other telecommunications services
along public roads and places in the City of Vigan shall be installed and maintained following
the latest standards of designs to safeguard public safety, convenience and good viewing or
aesthetics so as not to cause visual pollution.
Section 202. Service Fee. There shall be levied fee to be paid by any person, firm,
corporation seeking to install and maintain facilities as stated in Section 201 hereof at the rate of
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Five Thousand Pesos (P5,000.00) a year to the City Treasurer upon application for renewal of
the Mayor’s Permit.(a)
For new applications, the service fee to be paid shall be computed at 1/12 of the annual
service fee or Four Hundred Sixteen pesos and 70/100 (P416.70) for each remaining month in
the first year of operation.
Section 203. Exemption. The Ilocos Sur Electric Cooperative (ISECO) pursuant to PD
269 is hereby exempted from the payment of the service fee herein prescribed, provided that it
complies with the provisions of Section 202 hereof; and provided further that it shows proof of
full compliance of the provision of the Cooperative Code.
Section 204. Penalty. It shall be unlawful for any person, firm, or corporation to install
and maintain any electric, cable TV, telephone and other telecommunication wires, lines, cables,
poles, towers, transformers and the like along public roads and places in the City of Vigan or
cause the same to be done contrary to or in violation of any provision of this ordinance.
Any person, firm, corporation who shall violate any of the provision of this ordinance
shall upon conviction be punished by a fine of not more than Two Thousand Five Hundred Pesos
(P2,500.00) or by imprisonment of six (6) months or both, fine and imprisonment provided that
in the case of a firm, a partnership, corporation, association or cooperative, the penalties herein
provided shall be imposed on the officers responsible for such violations.
ARTICLE Q. LEGISLATIVE PROCESSING FEE

Section 205. Definition of Terms. The following terms as used in this ordinance shall
mean as follows:
(a) Resolutions – when used in this Title, the term resolution shall mean resolutions
enacted by the Sangguniang Panlungsod in favor of private persons or entities for their private
purposes.
(b) City Fee – is the fee levied by the City for services rendered to private persons or
entities as provided by Article 100 paragraph 3 (1) of the Local Government Code.
Section 206. Requirements for the Issuance of Resolutions. The following procedures
shall be observed for the issuance of resolutions:
(a) A written application stating the name of the private person or entity applying for the
enactment of resolution by the Sangguniang Panlungsod including the purpose for which the
resolution in requested.
(b) A copy of the Articles of incorporation and SEC registration if the applicant is a
corporation, articles of partnership and SEC registration if the applicant is a partnership, or
pertinent registration if applicant is an association.
(c) Tax Clearance from the City Treasurer.
Section 207. Rate of Fee – there is hereby levied a legislative processing fee for the
processing and issuance of resolution by the Sangguniang Panlungsod for private persons or
entities in the amount of Three Thousand Pesos (P3,000.00).
Section 208. Manner of Payment – the municipal fee herein levied shall be paid upon
filing of the request for the resolution and shall be non – refundable.
Section 209. Exemptions – government units, cooperatives or non – stock, non – profit,
charitable, and religious organizations are exempted from the payment of fees.
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ARTICLE R. FISHERY FEES
I – Regulatory fee in catching ipon and aramang

Section 210. Definition of Terms. The following terms as used in this Article shall mean
as follows:
(a) Ipon – newly zygote fish, scientifically known as sycyopterus lachrymosus.

(b) Aramang – small, pinkish shrimp found seasonally in salty waters belonging to
Acetes species.
(c) City Waters – municipal waters herein referred to are bodies of water be it continuous
or intermittent, including their seabed and riverbeds, within the jurisdiction of Vigan, bounded
on the north by an imaginary line at the middle of the Govantes River (Municipal boundary
between Sta. Catalina and Vigan) extending up to fifteen (15) kms. from the shore line of the
China sea at low tide, on the south, by imaginary between San Pedro and Kaparakadan
(Municipal boundary between Caoayan and Vigan) extending fifteen (15) kms. westward from
the shoreline at low tide, on the east by an imaginary line at the middle of the Abra River
(Municipal boundary between Santa and Vigan) to Camangaan (Municipal boundary between
Caoayan and Vigan) in the south up to Raois (Municipal boundary between Bantay and Vigan)
in the north.
Section 211. Mayor’s Permit. (a) All persons or entities engaged in the catching of
“ipon” and/or “aramang” within the city waters of Vigan, Ilocos Sur are required to secure an
annual Mayor’s Permit upon payment of the corresponding license fee of Five Hundred Pesos
(P500.00) per catching gear.
(b) The Mayor may impose reasonable condition or conditions in the granting of the
aforesaid permit taking into consideration existing fishery and environmental laws and the public
welfare.
(c) No Mayor’s Permit shall be issued or renewed to persons or entities known to be
engaged in illegal fishing as provided under existing fishery laws.
Section 212. Deputized Agents. All members of a barangay council of the City of
Vigan are hereby deputized to assist in the implementation of this ordinance.
Section 213. Functions of Deputized Agents – Any member of a barangay council of

the City of Vigan shall:
(a) Monitor and submit in writing the list of all persons or entities engaged in the
catching of “ipon” and/or “aramang” within the City Waters of Vigan, to the office of the City
Mayor with copies furnished to the office of the City Treasurer and the office of the Sangguniang
Panlungsod.
(b) Conduct an ocular inspection on the prospective fishing grounds in its area of
jurisdiction before and during “ipon” and/or “aramang” seasons.
(c) Develop promote and maintain harmonious relationships between fishermen and
vendors.
(d) Identify and report to the City Mayor and/or the Vigan City PNP, persons or entities
engaged in illegal fishing as penalized by existing fishery laws and regulations.
(e) Apprehend and report immediately to the Vigan City PNP, violators of this ordinance.
Section 214. Manner and Time of Payment. (a) License fees shall be paid to the Office
of the City Treasurer of Vigan whereby the name of the barangay where the “ipon” and/or
“aramang” were caught be noted by the said office.
(b) License fees shall be paid during the first twenty (20) days of January. For new
licenses, it may be paid anytime before engaging in the catching of “ipon” and/or “aramang”
(c) A surcharge of twenty percent (20%) of the license fee shall be imposed for late
payment.
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Section 215. Sharing System of Collected Fees. (a) If the persons or entities engaged in
catching “ipon” and/or “aramang” are residents of Vigan, twenty five percent (25%) of the
collected fees shall accrue to the city government and seventy five percent (75%) shall accrue to
the barangay where the “ipon” and/or “aramang” were caught.
(b)If the persons or entities engaged in catching “ipon” and/or “aramang” are from other
towns, all the fees collected shall accrue exclusively to the City of Vigan.
Section 216. Remittance of Barangay Shares. The City Treasurer shall remit the share
of the barangay concerned every first week of February of each year to the Barangay Treasurer.
Section 217. Penalty. Any person found violating this ordinance shall be liable to an
imprisonment of Arresto Menor or a fine of One Thousand Pesos (P1,000.00) or both at the
discretion of the court.
If the violator is a juridical person, a fine of Two Thousand Five Hundred Pesos
(P2,500.00) and a ground for the cancellation of the Mayor’s Permit.
II – Regulatory fee on Tugkel and Sayot

(Ordinance No. 2, Series of 1993)
Section 218. Regulatory Fee. There shall be a regulatory fee imposed on owners of
“TUGKEL” AND “SAYOT” and other instruments intended for catching bangus and prawn
fries.
Section 219. Definition of Terms. The following terms as used in this article shall mean
as follows.
(a) Tugkel – local term of trap made of finely meshed net usually fixed in between two
(2) or more posts.
(b) Sayot – finely meshed net held by one (1) or more individuals, driven forward with
the lower edge underwater.
(c) Territorial Waters – territorial waters herein referred to are bodies of water
continuous or intermittent including their riverbeds and seabed within the jurisdiction of Vigan.
Bounded in the north by an imaginary line at the middle of the Govantes River (Municipal
boundary between Sta. Catalina) extending up to 15 kms. from the shoreline or the China Sea at
low tide, on the south by an imaginary line between San Pedro and Kaparakadan (Municipal
boundary between Caoayan) extending 15 kms. westward from the shoreline at low tide.
Section 220. Monitoring Agency. The monitoring agency referred to are the members of
the Barangay Council including all Appointive Barangay Officials.
Section 221. Functions of the Monitoring Agency. The following are the functions of
the monitoring agency referred to:
(a) To monitor and submit in writing the list of all owners of “Tugkel” and “Sayot” or
any similar fishing gear to the City Mayor, with copies to be furnished to the City Treasurer and
the Office of the Sangguniang Panlungsod indicating the numbers opposite their name.
(b) This is to be accomplished by the Barangay Secretary, certified correct by the
Barangay Captain and to be attested by the members of the Barangay Council.
(c) To have an ocular inspection along the shoreline and “sabangan” before and during
fry catching season, to develop, promote and maintain harmonious relationship among
fishermen.
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Section 222. Schedule of Fees. The following schedule of fees shall be observed in the
granting of mayor’s permit for the operation of tugkel and sayot:
(a) All owners of “tugkel” shall pay a Mayor’s Permit of One Hundred Pesos (P100.00)
per tugkel per year.
(b) All owners of “sayot” shall pay a Mayor’s Permit of Fifty Pesos (P50.00) per sayot
per year.
(c) All fees are collected by the City Treasurer, specifying in the receipt the purpose and
barangay thereof.
(d) Payment of fees shall be given from January to the end of March every year.
Section 223. Sharing System for Collected Fees. The fees collected shall be divided
equally between the City and the barangay concerned.
Section 224. Remittances of Barangay Shares. The City Treasurer shall remit the share
of the barangay from every first week of April, upon claim by the barangay treasurer who shall
receive the same, with the barangay captain as witness and co – signatory in the corresponding
receipt herefor.
Section 225. Any person who violates this ordinance shall upon conviction be punished
by a fine of One Thousand Pesos (P1,000.00).
III – Fishing/fishery privilege fees

(Ordinance No.5 Series of 1988 as amended by Ordinance No. 2 Series of 2000 and further amended by
Ordinance No. 13, 2003 - An ordinance regulating fishing and/or fisheries in the city of Vigan,
Ilocos Sur and for other purposes)
Section 226. There is hereby imposed a fee for fishing and/or fishery privileges within
the territorial jurisdiction of the City of Vigan. (n)
Section 227. Definition of Terms – For purposes of this code, the following terms shall
mean as follows:
(a) City Waters – include not only streams, lakes and tidal waters within the City, not
being the subject of private ownership and not comprised within national parks, public forests,
timber lands, forests reserves or fishery reserves but also marine waters included between two
lines drawn perpendicular to the general coastline from points where boundary lines of the
municipality touches the sea at low tide and a third line parallel with the general coastline fifteen
(15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that
there is less than fifteen (15) kilometers of marine water between them, the third line shall be
equal distant from opposite shores of the respective municipalities, pursuant to Section 131, (r),
of the Local Government Code of 1991.
(b) Fishing Boat – includes all boats such as bancas, sailboats, motorized bancas, or any
other type of watercraft, whether licensed or not, used for fishing purposes.
(c) Fishery – is the business of catching, taking, handling, marketing and preserving fish
or other fishery / aquatic products, the fishing grounds and the right to fish or take such product
therefrom.
(d) City and/or small scale fishing – fishing utilizing boats or three (3) gross tons or less,
or using gears not requiring the use of boats.
(e) Commercial Fishing – fishing beyond the City Waters with a radius of fifteen
kilometers ( 15 kms.) from the shoreline with the use of fishing boat more than three (3) gross
tons.
(f) Fishing with the use if fine meshed nets – means fishing with the use of nets whose
mesh size is less than three (3) centimeters when stretched between two opposite knots.
(g) Persons – include not only natural persons but also juridical such as associations,
partnership, cooperatives, or corporations.
(h) Superlight – also called magic light, is a type of light using halogen or metal hallide
bulbs which maybe located above sea surfaced submerged on the water. It consists of a ballast /
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regulator, electric cable and socket. The source of energy comes from a generator, battery or
dynamo coupled with the main engine.
(i) Fish and Fishery Aquatic Products – fish includes all fishes and other aquatic animals
such as crustaceans (crabs, pawns, shrimp, and lobsters), mollusks (clam, mussels, scallops)
oysters, snails, and other shell fishes.
(j) Fish Coral or Baklad – a stationary wire or traps devised to intercept and capture fish,
consisting of rows or stakes bamboo mating or wire / netting with one or more enclosures usually
with easy entrance but difficult exit, and with or without leaders to direct the fish to the catching
chambers or purse.
(k) OTOSHI – AMI OR LAMBAKLAD – is an impounding net in the form of a huge
heart – shape compound, fixed and held in place. It is maintained in form either by stakes or by
a combination of floats or buoys and weight or anchors.
(l) Fish Pen – fish enclosure made up of closely woven bamboo screens, nylon screens,
or other materials attached to poles staked to the water area for the purpose of growing and/or
culturing fish to various sizes.
(m) Fish Cage - a stationary or floating fish enclosure made of synthetic net, wire /
bamboo screens or other materials set in the form of an inverted mosquito net (hapa type) with or
without cover with all sides either tied to post staked to the water bottom or with anchored floats
aquaculture purposes.
(n) Fisherfolks – people directly or personally and physically engage in taking and/or
culturing or processing fishery and or aquatic products.
(o) Fishpond – a land base facility enclosed with earthen or stone materials to impound
water for growing fish.
(p) Mangroves – a community of intertidal plants including all species of trees, shrubs,
vines or herbs found on coast swamps or border of swamps (i.e. bakawan, kandaruma).
(q) City Fishing Vessel – refers to fishing vessel using three (3) gross tons or less.
Section 228. Registry of City Fisherfoks – All city Fisherfolks shall be required to
register in the local registry as well as fishing bancas, gear type fishing paraphernalias, fish
hatcheries and fishponds for purposes of determining priorities among them with the assistance
of the Barangay Fisheries and Aquatic Resources Management Council and shall be updated
annually and posted in the Barangay Halls or other strategic places open for public inspection.
Section 229. Users of City Waters – All fishing related activities in the City water shall
be utilized by municipal fisherfolks. Medium commercial fishing vessels are not authorized to
operate within ten point one (10.1) to fifteen (15) kilometers from the shoreline and no
commercial fishing activities are allowed within the depth of less than seven fathom.
Section 230.License Permit Fishery Grant – It shall be unlawful for any person, to take
or catch fish or other aquatic products by means of nets, traps or other fishing gears in the city
waters of this city or by means of fishing boats or vessels, three tons gross or less, unless,
provided with the necessary license, permit issued for the purpose by the City Mayor upon the
endorsement of the BFARMC. It shall be likewise, illegal for any person to operate fish corals,
or oyster culture beds, or take or catch “bangus fry” of fry of other species for propagation within
the territorial jurisdiction of this city without first securing a city grant therefor conferred as
provided for by law and this code.
Section 231. Persons Eligible for Fishing and/or Fishery Privileges. The following
are, under this code, eligible for fishing and/or fishery privileges:
(a) Any person who is a Filipino Citizen;

(b) Any Cooperative, Partnership, Association or Corporation duly registered or
incorporated under the laws of the Philippines, and at least sixty per centum (60%) whose capital
stocks belongs wholly to the citizens of the Philippines.
Section 232. Issuance of Individual Licenses –The Sangguniang Panlungsod is hereby

authorized to grant the privilege of erecting fish corals, operating fish pens / cages, oyster culture
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beds or catching “bangus fry” fry or “kawag – kawag” within the definite area or portion of the
city waters to individuals upon payment of license fees therefor of the following rates:
1. Fish corals erected in the sea: Annual Fee

Less than 3 meters deep P 100.00
3 meters deep or more but less than 5 meters deep P 200.00
5 meters deep or more but less than 8 meters deep P 700.00
8 meters deep or more but less than 10 meters deep P1,000.00
10 meters deep or more but less than 15 meters deep P1,500.00
15 meters deep or more P2,000.00
2. Operation of Oyster Culture Beds per sq. meter P 2.00
3. Operation of Fish Pens or Fish Cages per sq. meter P 2.50

With a minimum of 100 sq. m. per person.
4. Catching “bangus fry” fry or kawag-kawag – each

bangus fry catcher shall pay an annual permit fee of
One Hundred Pesos (P100.00) P1,000.00
5. Fish corals in inland freshwaters

With an area of less than 500 sq.m. P2,000.00
With an area of less than 500 sq.m. but less than 100
sq.m. P3,600.00
With an area of 1000 sq.m. or more but less than 5000
sq.m. P5,000.00
With an area of 5000 sq.m. or more but less than 10000
sq.m. P8,000.00
With an area of 10000 sq.m. or more
6. Operation of Fishpond per hectare P 100.00
The fees to be collected shall be shared by the Barangay Council and the City
Government. Seventy percent (70%) shall accrue to the Barangay Government
and thirty percent (30%) shall accrue the city government.
Section 233. Application for Exclusive Fishery privileges – Applications for any of the
exclusive fishery privileges mentioned in the preceding Section should be made on official form
duly approved by the Sangguniang Panlungsod.
In case of fish pens / fish cages, the following guidelines shall strictly be implemented:
(a) Ten percent (10%) of the total potential area for aqua / marine culture of the city
water is allotted for fish pen / fish cage venture – area where the fish cages are located;
(b) Fish pen / fish cage should be at least fifty (50) meters from the shoreline;
(c) Only floating fish cages (inverted mosquito net) shall be allowed in rivers. However,
fixed fish cages are allowed as long as the water depth is more than 1.5 meters during the high
tide and 1 meter during low tide;
(d) Fish cages shall be operated in rivers one and one half (1 ½) meters apart;
(e) No fish pen / fish cage shall be constructed fronting opening / mouth of fishpond
(padila) or irrigation supply canal provided that there must be an expressed or written permission
from the fishpond owner affected by such constructed;
(f) No fish / fish cage shall be constructed within one hundred meters (100) from the
river mouth or estuary (sabangan);
(g) A maximum of 500 square meters size fish pen / fish cage shall be granted to
individuals and 2,500 square meters to cooperatives / associations in coastal water provided that
no family will shall have more than 500 square meters;
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(h) A maximum of 100 square meter size fish cage shall be granted to individuals and
200 square meters to cooperatives / associations in rivers provided that, there shall be one fish
pen / fish cage to be awarded per family head or per cooperative / association;
(i) The stocking density in coastal water is 50 pieces / square meter and 30 pieces /
square meter in rivers;
(j) The amount of commercial feeds is five percent (5%) of the stock’s body weight.
The feeds should be supplied using the feeding tray provided for the purpose;
(k) Applicant must have undergone / attended a seminar or training on fish cage / fish
pen culture;
(l) No fish cage / fish pen shall be constructed occupying 75% across the river;
(m) There shall be maintained a 10 meter navigational space in the middle of the river in
between fish cage / pen on both sides of the river to allow the passage of fishing vessels and for a
communal fishing ground;
(n) In order to maintain good water quality, no person or entity shall be allowed to
dispose their garbage or waste to communal waters within the jurisdiction of the city;
(o) Applicant shall secure an endorsement from the BFARMC where the grant is located.
In the absence of a BFARMC, endorsement from the fishermen association and/or the punong
barangay where the grant is located attesting that such grant will not impede free fishing in the
communal ground of the city;
(p) Applicant shall be a resident of the barangay where the location of the grant applied
for is located; and
(q) To ensure compliance of all environmental protection, programs and policies of the
city, applicant shall secure an endorsement from the Environmental and natural Resources
Council of the city of Vigan (ENRCV) before the grant can be deliberated by the Sangguniang
Panlungsod.
The Office of the City Agricultural Officer in cooperation with the BFARMC shall
conduct a quarterly inspection to all the city waters where fish pens / fish cages have been
constructed to avoid fish kill and to prevent water pollution.
Section 234. Whom To Submit Application – All applications shall be forwarded to the
Sangguniang Panlungsod, upon receipt of the application, it shall determine that the licenses
applied for will not prejudice public interest and that the portion or area for which an application
for lease has been presented is not covered by any subsisting leases.
Section 235.CityConcessions / Leases Concerning Fisheries – No lease or concession

granted by the Sangguniang Panlungsod under the authority of an approved ordinance pursuant
to Republic Act 7160 concerning fishing or fisheries in streams, lakes, rivers, inland and/or city
waters shall be valid and enforceable unless, the City Mayor, upon recommendation of the
Sangguniang Panlungsod approves the same.
Section 236. License / Permit – The privilege of taking or catching fish in city waters of
this city with nets, traps, or other fishing gears with or without using therefore fishing boats or
vessels three gross tons or less shall be granted under ordinary licenses / permits issued by the
City Mayor to any person qualified under Section 230 hereof upon payment of corresponding
fees required therefor in the following:
General Schedule of License Fee
Item Kind of Fishing Gear License Fee / Year

No. (Such as nets, traps or other fishing gear) (reasonable license
(Vernacular in Ilocano fee)
1 Fishermen Using Nets
a Daklis P 100.00
b Corocod / dingiding P 50.00
c Sigay P 20.00
d Tabocol P 5.00
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e Sayot P 5.00
2 Fishermen Using Traps
a Bobo (Big) P 1.00

b Bobo (smal) P 1.00
3 Fishermen Using Hook and Line
a Without light P 5.00

b With torch used in fishing P 5.00
c With Petromax used in fishing P 5.00
A fee of Three pesos (P3.00) per one thousand pieces of fish and other fishery product
transported to or from the city shall be collected.
Provided, that the residents of this city who have not been granted license for commercial
fishing shall be allowed to fish in city waters for their own consumption. Provided, Further, that
it shall be beyond the power of the Sangguniang Panlungsod to impose a license for the privilege
of gathering marine mollusks or the shells thereof, for pearling boats and pearl divers, or for
prospecting, collecting or gathering sponges or other aquatic products. Provided, Finally, that
they shall not fish within two hundred (200) meters from any fish coral operated under exclusive
privilege granted by the city in accordance with this code.
Section 237. Auxiliary Invoice – All fish and other fishery products must have an
auxiliary invoice prior to their transport from this city to the point of destination upon payment
of P3.00 / one thousand pieces of “Bangus Fry” and fry of other fish species. The Barangay
Council where the grant is located shall be given the responsibility to collect the said fee.
Section 238. Restriction on Baby Trawls Using Fishing Boats of Three (3) gross
Tons or Less – Baby trawls or fishing boats of three (3) gross tons or less may operate in areas
four (4) fathoms deep or more if authorized by existing city ordinance.
Section 239. Restriction – Licenses and permits issued or contracts executed under this
ordinance shall contain provisions to the effect that:
(a) The fish coral (baklad) or lambaklad shall not be constructed within two hundred
(200) meters of another fish coral in marine fisheries unless they belong to the same licensee /
grantee, but in no case shall the distance be less than sixty (60) meters apart, except in waters
less than two (2) meters deep at low tide.
(b) Fish coral (baklad) or lambaklad shall entirely be opened during closed season period
or periods established by national government and Local Government Units for the free passage
of fish to enable a considerable number to reach the spawning grounds.
(c) Fish pen / fish cage established should follow policy regulations of aquaculture /
mariculture activities in rivers and sheltered coastal city waters as provided for under Section
234 hereof.
(d) Nothing in the license shall be construed as permitting the licensee, grantee or
permitee to undertake any construction which will obstruct the free flow navigation in any
stream or lake flowing through or adjoining the fish coral, fish pen / fish cage or impede the flow
and ebb of the tide to and from the area wherein the lessee or licensee, or permitee is granted a
fishery privilege.
(e) The licensee agrees unconditionally to comply with all the laws, decrees, orders, rules
and regulations governing fishing or which may later be promulgated.
(f) The licensee assumes responsibility for any and all acts of his agents and employees
of the contractors connected with his fishing operation.
(g) Failure to pay any or file a bond when due or prescribed in the permit, license,
contract or regulation shall be sufficient ground for the cancellation of the license, permits or
contracts.
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Section 240. Abatement of Nuisance – The Sangguniang Panlungsod may declare,

prevent or abate any nuisance and for this purpose may by resolution authorize the City Mayor,
the City Engineer or other proper officials or agencies of the City to directly cause the abatement
of public nuisances or nuisance per se in any city Water. Provided, that, nothing herein shall be
deemed limit the authority of the City Mayor or other officials or other government agencies,
upon their own authority granted herein or by other laws to deal with such nuisances.
Section 241. Color Coding – All motorized or non – motorized fishing bancas shall bear
the same color and shall be designated by the Sangguniang Panlungsod for purposes of
identifying fisherfolks in the city and fisherfolks from other municipalities poaching in the
jurisdiction of the municipal waters.
Section 242. Tenure of Grants – The tenure of grants issued by the Sangguniang
Panlungsod shall be good for a period of three (3) years. The grant shall be non – transferable.
Concessionaire / grantee who is no longer interested to continue with the fishing

privileges shall inform the Sangguniang Panlungsod for proper awarding to any interested
person.
Section 243. Priority in the Awarding of Fishery Grant – To ensure that the benefits
of our city waters are dispense to the majority, fishermen association and cooperatives shall be
given priority in the award of fishing grants in the city.
Section 244. All applicants of fishing grants shall be exempted from the payment of the
legislative processing fee.
Section 245. All owners of existing fish cages or fish pens and other fishery grants shall
be given sixty (60) days upon the approval of the ordinance to legalize their existence. Provided
that their operation will not prejudice public interest.
Section 246. Penalty Clause – Any person found violating any of the provision of this
artcile shall be fined in the amount of One Thousand Pesos (P1,000.00) for the first offense, Two
Thousand Pesos (P2,000.00) for the second offense and Two Thousand Pesos (P2,000.00) for the
third offense.
CHAPTER IV. SERVICE FEES

ARTICLE A. SECRETARY'S FEES
Section 247. Secretary’s Fee – There is hereby imposed a secretary’s fee for the issuance
of copies of official records and documents as follows:
Amount of Fee
(a) For every 100 words or fractions thereof,
typewritten (not including the certificate and notation) P10.00
(b) Where the copy to be furnished is in a printed form
In whole or in part, for each page (double this fee
If there are two (2) pages in a sheet) P15.00
(c) For each certificate of correctness (with seal
of office ) written on the copy or attached thereto. P15.00
(d) For copies furnished to other bureaus, offices and
branches of the government for official business
(except those copies required by the court at the
request of litigants, in which case charges should
be made in accordance with the above schedule) FREE
(e) For each certified true copy and/or certified Xerox
Copy of, and certification on, documents (City Assessors
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Offices) P15.00
(f) Xerox copy or any other copy produce by copying machine,
Per page P1.00
(i) Any individual requesting for a judge clearance for any purpose
should pay the amount of P15.00
(ii) Clearance certificate P15.00
(iii) Certified true copy and/or certified Xerox copy and certification
For every tax declaration P15.00
Section 248. Duty of the Officer Issuing the Copies – it shall be the duty of the officer-in-
charge of issuing the copies of the documents and papers and certificates specified in Section 247 to
have the corresponding fees collected and to annotate the number and the date of issue of the
official receipt for the payment as well as the amount paid, at the bottom of the same documents,
papers and certificates.
Section 249. Penalties for Violation, Effect of Documents, Papers and Certificates not
duly Issued – Any officer violating the provisions of this Article shall be fined not less than Fifty
pesos (P50.00) but not more than One Hundred pesos (P100.00), without prejudice to the filing of
an administrative charge against him for neglect of duty. The documents, papers and certificates
issued in violation of this article cannot be validly used for the intended purpose thereof.
Section 250. Exemption. The fees imposed in this Article shall not be collected for copies
furnished to other offices and branches of the government for official business, except for those
copies required by the Court at the request of the litigant, in which case, charges shall be in
accordance with the above-mentioned schedule. (n)
Section 251. Time and Manner of Payment. The fees shall be paid to the City Treasurer
at the time the request, written or otherwise, for the issuance of a copy of any city record or
document is made. (n)
ARTICLE B. CIVIL REGISTRY FEES
I. Local Civil Registry Fees

(Ordinance No.12, series of 1999)
Section 252. Imposition of Fees. There shall be collected of the following services
rendered by the City Civil Registrar:
(a) Marriage Fees:

(i) Application for Marriage License P150.00
(ii) Marriage Counseling Fee P100.00
(iii) Marriage Solemnization Fee P100.00
(b) Registration on the Status of Persons
(Court Orders/Legal Instruments)
(i) Registration of Legitimation P100.00
(ii) Registration of Adoption P200.00
(iii) Registration of Annulment of Marriage P500.00
(iv) Registration of Correction of Entries P200.00
(v) Registration of Change of Name P200.00
(vi) Registration of Foundling P100.00
(vii) Registration of Presumptive Death P500.00
(viii) Other Court Orders/Decrees P200.00
(c) Certified Copies of any document in the Civil Register:
(i) Birth Certificate
Local P 50.00
General/Abroad P100.00
(ii) Death Certificate
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Local P 50.00
General/Abroad P100.00
(iii) Marriage Certificate
Local P 50.00
General/Abroad P 100.00
(d) Burial Permit Fee P 50.00
(e) Certified Photocopy fee P 20.00
(f) Miscellaneous and other Certification Fees P 50.00
(g) Forms (Birth, Death, Marriage) P 20.00
Section 253. Exemptions. The fee imposed in this Article shall not be collected in the
following cases:
(a) Issuance of certified copies of documents for official use at the request of
a competent court or other government agency, except those copies required by courts at the
request of litigants, in which case the fee should be collected.
(b) Issuance of birth certificates of children reaching school age when such
certificates are required for admission to the primary grades in a public school.
(c) Burial permit of a pauper, per recommendation of the City Mayor.
Section 254. Time of Payment. The fees shall be paid to the City Treasurer before
registration or issuance of the permit, license or certified copy of local registry records or
documents.
Section 255. Administrative Provision. A marriage license shall not be issued unless a
certification is issued by the Pre-Marriage Counseling Team that the applicants have undergone
lectures on family planning.
II. Correction of clerical or typographical errors, change of first name or nickname

(An ordinance providing for the immediate implementation of Rule 18 of the implementing rules
and regulations of R.A. 9048 authorizing the city civil registrar to collect from every petitioner a
filing fee in the amount of one thousand pesos (1,000.00) for the correction of clerical or
typographical errors on entries in the civil registry and three thousand pesos for change of first
name or nickname)
Section 256. Definition of Terms:
(a) First Name – refers to the name or nickname given to a person which may consist of
one more names in addition to the middle and last names.
(b) Clerical Or Typographical Error – refers to a mistake committed in the performance
clerical work in writing, copying, transcribing or typing an entry in the civil register that is
harmless and innocuous, such as misspelled name or misspelled place of birth or the like, which
is visible to the eyes or obvious to the understanding, and can be corrected or changed only by
reference to other existing records: provided, however, that no correction must involve the
change of nationality, age, status or sex of the petitioner.
(c) Petitioner – refers to a natural person filing the petition and who has direct and
personal interest in the correction of a clerical or typographical error in an entry or change of
first name or nickname in the civil register.
(d) Migrant Petitioner – refers to a petitioner whose present residence or domicile is
different from the place where the civil registry records to be corrected was registered.
(e) Indigent Petitioner – refers to a destitute, needy, and poor individual who is certified
as such by the Social Welfare and Development Office of the city government.
(f) Record-Keeping Civil Registrar (RKCR) – refers to the C/MR in whose archive the
record is kept, which contains the error to be corrected or the first name to be changed. This term
shall be used only in cases involving migrant petitioner.
(g) Petition-Receiving Civil Registrar (PRCR) – refers to the C/MCR of the city or
municipality where the petitioner resides or is domiciled who receives the petition on behalf of
the RKCR in the case of a migrant petitioner.
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Section 257. Authority Of The City Civil Registrar To Collect The Following Fees:
(a) Filing fee:

(i) One thousand pesos (P1,000) for the correction of clerical or typographical error.
(ii) Three thousand pesos (P3,000) for change of first name or nickname.
(b) Service fee in the case of a migrant petitioner:

(i) Five hundred pesos (P500.00) for correction of clerical or typographical errors.
(ii) One thousand pesos (P1,000) for change of first name or nickname.
The petition-receiving civil registrar (PRCR) shall also collect the filing fee from the migrant
petitioner, which shall be in the form of postal money order or other form of payment which
shall be payable to and transmitted to the record-keeping civil registrar (RKCR), together with
the petition and supporting documents.
(c) Simultaneous petition for correction of clerical error and change of first name
(i) When the petitioner files a petition for correction of clerical or typographical error,
simultaneously with a petition for change of first name, and the same document is
involved, the petitioner shall pay only the amount corresponding to the fee for the
petitioner for change of name.
(d) Exemption of indigent petitioner
An indigent petitioner who is destitute, needy and poor individual who is certified as such by
the social welfare and development office of the city government shall be exempt from the
payment of filing fee.
Section 258. Augmentation Fund for OSCA, Day Care Service of the City. The fees
herein collected shall accrue to the city government which is hereby automatically appropriated
as a yearly augmentation fund for the Office for Senior Citizens Affairs, the Daycare Service of
the city to be known as the Cay Care Service and Senior Citizens Fund.
ARTICLE C. POLICE CLEARANCE FEE
Section 259. Imposition Fee. There shall be paid for each police clearance certificate
obtained from the Chief of Police of the Philippine National Police of this City the following fees:
Amount of Fee
(a) For employment, scholarship, study grant,
and other purposes not hereunder specified P 50.00
(b) For change of name P 50.00
(c) For application for Filipino citizenship P100.00
(d) For passport or visa application P100.00
(e) For firearms permit application P100.00
(f) For PLEB clearance P 50.00
(g) Others P 50.00
Section 260. Time of Payment. The service fee provided under this Article shall be paid to
the City Treasurer upon application for police clearance certificate
ARTICLE D. FIRE INSPECTION FEE
Section 261. Imposition of Fees – Any person natural or juridical, who shall keep or
store at his or its place of business or elsewhere in the City of Vigan flammable, explosive, or
highly combustible materials, shall first secure the permit from the Mayor through the Chief of
the Fire Department. The permit shall only be granted after inspection of the place and upon
payment of the corresponding fees enumerated hereunder:
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(a) Non hazardous business

i. 1. meat P 18.00
ii. 2. Fish P 18.00
iii. 3. Vegetable P 18.00
iv. 4. Native Delicacies P 18.00
(b) Hazardous business P 60.00

(As stated hereunder)
(i) Public Assembly (restaurant, cinemas, terminal station, fitness gymnasium, ballrooms,
recreation centers, bowling lanes)
(ii) Mercantile (department store, groceries, shopping mall, supermarket, dry goods,
photographic/supply store, drug store, book store/school supplies, jewelry store, public
market)
(iii) Industrial (Distilleries, oil pumping stations, laboratories, automotive assembly, auto
repair, furniture / finishing / padding, sawmills, soft drinks bolting)
(iv) Storage ( bulk oil storage, warehouse paints, freight terminals, warehouse dry goods,
warehouse equipment and hardware parts, warehouse agricultural products, warehouse
food items in cans)
(v) Business Office (central business office, office of professionals)
(vi) Educational ( universities, institutes, academies, nurseries, preparatory schools,
kindergarten schools, child day care facilities)
(vii) Institutional ( hospital, medical centers, home for the aged, jail, nursing homes, clinic,
maternity houses orphanage, health care facilities)
(ix) Miscellaneous (cellsite, automobiles, aircrafts, ships)
(a) The chief of the Bureau Fire Protection shall have supervision over the location and
manner of strong, flammable, explosive, or highly combustible material in accordance with
promulgated rules and regulations or fire prevention and protection. If in his judgment the location
and manner or storing of such materials constitute a fire hazard, he shall issue an order to the
possessor directing the same to store elsewhere or removed the same within twenty-four (24) hours.
(b) No permit shall be issued for the storage of gun powder, dynamite, explosive, blasting
supplies or the ingredients therefore unless a permit is acquired from the Chief of Police of the
Philippine National Police.(a) (Section 3F.02,Article F. Ordinance No. 10, S. 1984)
Section 263. Time of Payment. The fees imposed in this article shall be paid to the City
Treasurer upon the application of the permit or before it is renewed.
Section 264. Penalty. For violators enumerated in Section 259 (a) of this article shall
subject the offender to a fine of Five Hundred pesos (P500.00) or imprisonment of not less than one
(1) month, or both fine and imprisonment at the discretion of the court and for violators enumerated
in Section 259 (b) of this article shall subject the offender to a one thousand of Five Hundred pesos
(P1,500.00) or imprisonment of not less than one (1) month, or both fine and imprisonment at the
discretion of the court. (a)
ARTICLE E. SANITARY INSPECTION FEE
Section 265. Imposition of Fee. There shall be collected the following annual fees from
each business establishment in this city or house for rent, for the purpose of supervision and
enforcement of existing rules and regulations and safety of the public in accordance with the
following schedule:
Amount of Fee
(a) For house for rent P30.00
(b) For each business, industrial, or P30.00
agricultural establishment
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Section 266. Time of Payment. The fees imposed in this Article shall be paid to the City
Treasurer upon filing of the application for the sanitary inspection certificate with the City Health
Officer and upon renewal of the same every year thereafter within the first twenty (20) days of
January.
(a) The City Health Officer or his duly authorized representative shall conduct an annual
inspection of all establishments and buildings, and accessories and houses for rent, in order to
determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
(b) The City Health Officer shall require evidence of payment of the fee imposed herein
before he issues the sanitary inspection certificate.
ARTICLE F. SERVICE FEES FOR HEALTH EXAMINATION

I. Medical and health certificates
Section 268. Imposition of Fee. There is hereby imposed a fee to any person who shall be
required by existing ordinance to secure a medical certificate and other health certificates or services
from the City Health Office or his duly authorized representative as follows:
(a) Medical certificate P 30.00

P 15.00 for each additional copy of the initial medical
certificate
P 10.00 for students and senior citizens
P 5.00 for each additional copy of the initial medical
certificate for students
(b) Health certificate P 30.00
(c) Dental Certificate P 30.00
(d) Medico Legal Certificate P200.00
(e) Medical Fees:
Out-patient Service:
Hypodermic,IM injection P 15.00
(excuding medicine)
Intravenous injection P 15.00
(excluding medicine)
General Surgical Dressing:

Small P 25.00
Medium P 25.00
Large P 50.00
Suturing Wound:
Large wound (3cm and larger) P 20.00/stitch
Circumcision P 500.00
Ingrown toenail P 200.00
Section 269. Time of Payment. The fee shall be paid to the City Treasurer before the
physical examination is made and after the medical certificate is issued.
(a) Individuals engaged in an occupation or working in the following establishments, are

hereby required to undergo physical and medical examination before they can be employed and
once every six months (6) thereafter.
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(i) Food establishments - establishments where food or drinks are

manufactured, processed, stored, sold or served.
(ii) Public swimming or bathing places.
(iii) Dance schools, dance halls and night clubs - include dance
instructors, hostess, cooks, bartenders, waitresses, etc.
(iv) Tonsorial and beauty establishments - include employees of barber
shops, beauty parlors, hairdressing and manicuring establishments, exercise
gyms and figure slenderizing saloons, facial centers, aromatherapy
establishments, etc.
(v) Massage clinics and sauna bath establishments - include masseurs,
massage clinic/sauna bath attendants, etc.
(vi) Hotel, motels and apartments, lodging, boarding, or tenement houses,
and condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their
employees who are required to undergo physical and medical examinations have been issued the
necessary medical certificates.
(c) The City Health Officer shall keep a record of physical and other health examinations
conducted, and the copies of medical certificates issued indicating the name of the applicant, the
date and the purpose for which the examination was made.
Section 271. Penalty. A fine of Five Hundred pesos (P500.00) shall be paid by the owner,
manager or operators of the establishment for each employee found to be without the necessary
medical certificates.
II. X-ray services

(Ordinance no. 11, Series of 2004)
(An ordinance establishing the x-ray services of the city of Vigan and providing fees thereof)
Section 272. Description of the system. This system is especially designed for precise
radiographic diagnosis. Its main features are:
(a) Small body provides availability in the narrow space
(b) Smooth phantographic arm movement
(c) Arm swivelling movement covers wide radiographic range
(d) Adaptation of high-performance micro-controller for precise control
(e) Precise mAs control by mAs integrator
(f) Constant exposure density
(g) With optimum exposing factor storage (APR) reduces exposure
(h) Easy x-ray radiation with anatomic program
(i) Soft touch panel adoption
(j) Self diagnosis with error message display
(k) Power supply installation cost reduction with house wall power usage
Section 273. Fees.
Indigents Regular walk-in

patients
Chest Antero-Poster - P100.00 P 150
Antero Postero Lateral Adult - 100.00 300
Antero Postero Lateral Pedia 2 in 1 - 100.00 200
2 films - 100.00 250
Chest lateral decribitus - 100.00 150
Apricolordotic - 100.00 150
Abdomen Antero-Postero - 100.00 200
Abdomen Antero-Postero Upright - 100.00 300
Skull Antero Postero Lateral - 100.00 200
Nasal bone - 100.00 200
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Cervical APL - 100.00 150

Thoracic APL - 200.00 350
Clavicle - 100.00 150
Scapula Antero Postero Lateral - 100.00 300
Shoulder Joint Antero Postero Lateral - 100.00 300
Humerus Antero Posero Lateral - 100.00 250
Elbow Antero Postero Lateral - 100.00 200
Forearm Antero Postero Lateral - 100.00 200
Wrist Joint Antero Postero Lateral - 100.00 200
Hand Antero Postero Lateral - 100.00 200
Section 274. Administrative provisions.

(a) Patients who shall avail the services of the mobile x-ray system shall first be assessed
by the attending physician on what part of the body to be x-rayed for the purpose of payment of
fees at the office of the City Treasurer.
(b) X-ray services shall only be made upon presentation to the radiologic technologist of
the official receipt evidencing payment thereof.
(c) Vigan indigent patients, upon recommendation of the Barangay Captain duly certified
by the CSWD as such; and residents of the City of Vigan who are PhilHealth holders issued by
the City of Vigan, shall pay the corresponding fees stated on section 2 under indigent patients;
(d) Residents of the city of Vigan who are non-PhilHealth holders shall pay the
corresponding fees on section 2 under regular walk-in patients at 20% discount;
(e) All other patients not falling under subsections (c) and (d) of this section shall pay the
corresponding fees under regular walk-in patients.
Section 275. Accrual of Fees. Income from the operation of the Portable X-ray machine
shall accrue to a General Fund available funds thereafter shall subsequently be used primarily for
the maintenance and care of the X-ray machine various City Health projects.
Section 276. Authority of the office of the City Mayor. The Local Chief executive
shall be authorized to promulgate policies and guidelines for the effective implementation of this
ordinance such as but not limited to the hiring of radiologist, radiologic technologist and other
staff as the need arises. Allotment of available funds from whatever source for the operation and
maintenance of the x-ray machine; and the incremental adjustment of rates provided for in this
ordinance two years after its approval.
III. Dental services

Section 277. Imposition of fees. There is hereby imposed fees for tooth filling and oral
prophylaxis.
Section 278. Definition of Terms.
(a) Tooth fillings (Pasta) light cure –

- Dental procedure involving tooth restoration
- It is the excavation of a damage tooth structure and refilling it with restorative
material
(b) Lightcure machine
- Dental instrument which s used to cure composite restorative material
(c) Oral Prophylaxis
- cleaning of teeth in the dental office
- dental procedure that involves removal of plaque, materic alba, calcular
deposits, and stains from the exposed and unexposed surface of the teeth by
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scaling polishing of the teeth as a preventive measure for the control of local
irritational factor.
(d) Ultrasonic Scaler
- Dental instrument (machine) which is used to scale or remove stains and
calcular deposits
(e) Calcular deposits
- A hard stone-like concretion, varying in color from creamy yellow to black,
which forms on the teeth or dental prosthesis through calcification of dental
plaque.
SECTION 279. Fees For Dental Service As Follows:
(a) Oral Prophylaxis - P100.00

(b) Tooth Filling - P200.00
Fees shall be subject to increase depending on the severity of accumulation of calcular

deposit and depending on extent of cavities.
SECTION 280. General Provisions:
(a) A patient shall be assessed first on the extent of the services which the dentist would
provide for purposes of payment of fees.
(b) A patient shall pay the corresponding dental service fee at the Office of the City
Treasurer before dental services shall commence.
(c) Indigent patients as certified by the CSWDO will be exempted from payment of fees
hereof.
(d) The collected fees shall be placed in a Trust Fund which shall be used for the
purchase of dental materials.
IV. Diagnostic Laboratory Fees

(Ordinance establishing a diagnostic laboratory section and creating a staff of the City health
office of Vigan and allocating funds thereof)
Section 281. Diagnostic Laboratory – This is an added section of the City Health
Office to provide the following laboratory tests and corresponding fees: (a)
(a) Complete Blood Court (CBC) P 60.00

(b) Platelet Count P 100.00
(c) Routine Urinalysis P 40.00
(d) Routine Fecalysis P 25.00
(e) Widal Test (for Typhoid Fever) P 130.00
(f) Drug Test for Methamphetamine P
Hydrochloride (shabu) and marijuana
(g) Hepatitis BsAg (test for hepatitis) P150.00
(h) Pregnancy Test P120.00
(i) Blood typing P 40.00
(j) Pap Smear P150.00
(k) Peripheral smear P 50.00
(l) Stool exam P 40.00
(m) Fasting Blood Sugar P 90.00
Section 282. Laboratory Staff – A laboratory personnel’s shall consist of a licensed

and experienced medical technologist, and one laboratory assistance, preferably a nursing aid or
midwife or health aide.
Section 283. Laboratory Equipment and Supplies – The Laboratory Equipment and
Supplies shall be procured and maintained:
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(a) For Complete Blood Count Test

(i) Electronic Binocular Microscope
(ii) Hematocrit Centrifuge
(iii) Micro – hematocrit Tube
(iv) Hemocytometer
(v) Haemometer
(vi) S Pipette
(vii)WBC Pipette
(vii) Lancet
(ix) Reagents / Supplies
WCB diluting fluid
N10 HCL
Triple Distilled Water
Blood Typing Serum
(x) For Widal Test
Kline Slide
Applicator stick
Reagent for the Widal Test
(xi) For Urinalysis
Centrifuge
Glass slides
Test tube rack
Reagent: combistic, acetic acid
(xii) For Fecalysis
Slide applicator stick
Reagents
(xii) For Hepa BsAg
reagent hepa BsAg kit
(xiv) Test for Shabu / Marijuana – Drug Test Kit
(xv) Pregnancy Test – Pregnancy Test Kit
Section 284. Funding Requirements – The City shall allocate available fund under the
socio-economic development program fund for the salary of the medical technologist, laboratory
aide, purchase of equipment, apparatus, reagents supplies and materials for the City Health
Office (CHO) Diagnostic Laboratory. When the CHO laboratory shall have been established,
it’s financial operation shall be derived from income from laboratory fees. (a)
Section 285. Implementing Guidelines – The following sections give the implementing
rules and guidelines of this ordinance:
(a) The Diagnostic Laboratory of the City of Vigan shall be under the direct supervision
and control of the City Health Officer.(a)
(b) A space in the City Health Office shall be provided for the setting – up of a simple
Laboratory Section. This shall be under the direction of the CHO. (a)
(c) The City Health Officer shall work for the application and accreditation of the
laboratory from the Department of Health, Region I. (a)
(d) Purchase of equipment, apparatus, reagents, supplies and materials for the laboratory
shall be subjected to the standard government procedure of procurement and auditing rules.
(e) The hiring of competent Medical Technologist shall be based on merit standard
procedures of the local government unit or Civil Service Commission.
(f) Laboratory Fees – Laboratory fees shall be charged from patients availing of the
laboratory services to sustain and maintain the operation of the CHO Laboratory. (a)
(g) Indigent patients duly certified and authenticated by the DSWD, who area availing
of the laboratory services of the CHO Laboratory shall be given 50 percent discount.
(h) The purchase of equipment, apparatus, reagents, supplies and materials for the
CHO Diagnostic Laboratory derived from available fund as stated in Section 281. Source of
funds shall also be derived from laboratory fees or income derived from this established
laboratory. The CHO laboratory shall be a self – sustaining service of the CHO. (a)
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(i) The CHO thru the medical technologist shall develop a system of operating the
service like for instance, keeping records of all medical examinations conducted, indicating the
name of the patient, date of examination, type of laboratory examination, result of tests and
receipt of payment.
(j) A monthly medical laboratory report shall be submitted to the City Mayor and to the
Sangguniang Panlungsod Office for perusal and for legislation purpose. (a)
Section 286. General Fund – The income generated from this established diagnostic
laboratory shall be deposited in the General Fund for the operation and maintenance of this
laboratory. (as amended by Ord. No. 3, series of 2005)
V. Chemistry Analyzer
Ordinance No. 1, series of 2005
(An ordinance establishing fees and guidelines for the chemistry analyzer services of the city
health office of the City of Vigan)
Section 287. Description Of System. Blood Chemistry tests are laboratory

examinations for the evaluation of disorder of renal functions and heart diseases of patients. The
Blood Chemistry Analyzer at the City Health Office (Point 180) is a compact, microprocessor-
controlled, general-purpose bichromatic photometer system with six filters and 37C incubation.
The standard diameter for the round tubes used with the instrument is 12mm. The instrument can
be used to measure absorbances or concentration based on standard points or rates of change
Section 288. Definition Of Terms
(a) Cholesterol – an unsaturated steroid alcohol which is a waxy materials which forms
platelike crystal.
(b) Triglycerides – triple easters formed between glycerol and fatty acid which serves an
important function as a part of the cell membrane and as a storage form of lipid
(c) High Density Lipoprotein (HDL – “Good Cholesterol”) – macromolecular complexes
(d) Low Density Lipoprotein (LDL) – “Bad Cholesterol”) –that serve as transport vehicle
of insoluble lipid in the plasma
(e) Blood Urea Nitrogen (BUN) – end product of protein metabolism which is formed in
the liver in a process called urea cycle
(f) Creatinine – end product of muscle metabolism derived from creatine
(g) Blood uric Acid (BUA) - end product of purine metabolism
Section 289. Fees.

Column 1 Column 2 Column 3
(20% discounted)
Cholesterol 130 100 80
Triglycerides 140 120 96
High Density Lipoprotein (HDL) / 150 120 96
Low Density Lipoprotein (LDL)
Blood Urea Nitrogen (BUN) 130 100 80
Creatinine 110 100 80
Blood uric Acid (BUA) 130 100 80
(a) Patients who shall avail of the chemistry analyzer service shall first be assessed by the
attending physician on what laboratory test/s that will be undertaken for the purpose of payment
of fees at the office of the City Treasurer. (a)
(b) Laboratory services shall only be made upon presentation to the medical technologist
of the official receipt evidencing payment thereof.
(c) Indigent & Resident of Vigan/PhilHealth holder of LGU shall pay the corresponding
fees in Column 3 of the preceding section
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(d) Vigan residents/Employees of LGU Vigan/Self employed but PhilHealth holders

shall pay the corresponding fees in Column 2 of the preceding section .
(e) Non-resident of Vigan shall pay the corresponding fees in Column 1 of the preceding
section.
(f) Senior Citizen of Vigan shall be free of charge under RA 9257 “Expanded Senior
Citizens Act of 2003”
Section 291. Accrual Of Fees.
Income from the operation of the chemistry analyzer machine shall accrue to the
Laboratory Trust Fund.
Section 292. Authority Of The Office Of The Mayor. The Local Chief executive shall
be authorized to promulgate policies and guidelines for the effective implementation of this
ordinance. Allotment of available funds from whatever source for the operation and maintenance
of the chemistry analyzer machine; and the incremental adjustment of rates provided for in this
ordinance as the need arises.
ARTICLE G. SERVICE FEES FOR MEAT INSPECTION

(Ordinance No.5, Series of1993)
Section 293. Meat Inspection Fees – There is hereby prescribed the following inspection
fees for meat and shall be payable to the Meat Inspector or his deputies who will issue the
corresponding receipt and imprint the appropriate markings evidencing inspection: (Section 5)
(a) Beef and beef products P 0.20 per kilo

(b) Pork and pork products 0.20 per kilo
(c) Chicken, other poultry goat meat 0.15 per kilo
Section 294. Exemptions – Any meat evidence of inspection prior to its entry at the Vigan
Public Market shall be exempted from the payment of fees as herein prescribed. (Section 6)
Section 295. Penalties – Any person found violating or having violated any provisions of
this article shall be punishable as follows:
(a) Sale or offer to sell meat and meat products not suitable for human consumption or are
contaminated or have come from animals with disease, shall be penalized by a fine of One
Thousand pesos (P1,000.00) and imprisonment of two days or both at the discretion of the court in
case of third and succeeding offenses; Provided however, that such meat and or meat products shall
be immediately confiscated by the Meat Inspector who shall surrender the same to the City Health
Unit and City Agriculture Office for proper disposal. (a)
(b) Any violation other than that specifically prescribed in preceding sub-section hereof
shall be punishable by a fine of P1,000.00 and or an imprisonment of two days or both at the
discretion of the court. (Section 7)(a)
ARTICLE H. SERVICE FEES ON REGISTRATION OF BARANGAY MICRO

BUSINESS ENTERPRISE
(Ordinance No.17,S.,2003. An ordinance creating the Vigan city small business action panel and
authorizing the charging of a processing fee for the issuance of a certificate of authority to
accredited barangay micro business enterprises)
SECTION 296. There is hereby created a Vigan City Small Business Action Panel
composed of:
(a) The City Treasurer
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(b) The President of Vigan City Chamber of Commerce

(c) The Small Business Registration Officer from the existing personnel of Office of the
City Treasurer designated by the Mayor
SECTION 297. The Vigan City Small Business Action Panel shall have the following
functions:
(a) To receive and evaluate the application for Barangay Micro Business Enterprises and
recommends approval and acceptance by the Office of the City Treasurer.
(b) To coordinate with the different government agencies such as DTI, DOST, CDA,
TESDA, and TLRC for technology transfer, productions and management training and
marketing assistance to Barangay Micro Business Enterprises.
(c) To coordinate with government financial institution such as LBP, DBP, Small
Business Guarantee and Finance Corporation and People’s Credit and Finance Corporation and
such other financial institutions for direct and indirect financing for Barangay Micro Business
Enterprises.
(d) To monitor the Barangay Micro Business Enterprises and explore the possibilities of
linking or matching-up Barangay Micro Business Enterprises with small, medium and large
enterprises.
(e) To make a periodic evaluation of the Barangay Micro Business Enterprises financial
status for monitoring and reporting purposes.
(f) To implement public information and educational campaigns coordinating with PIA,
DOLE, DILG to ensure proper and adequate information dissemination of the contents and
benefits of RA 9178 to the general public especially the beneficiaries in the barangay level.
SECTION 298. A full time secretariat of the Vigan City Small Business Action Panel
shall be formed under the supervision of the Vigan City Chamber of Commerce.
SECTION 299.
(a) The Office of the City Treasurer shall register the Barangay Micro Business
Enterprises and issue a Certificate of Authority to enable the Barangay Micro Business
Enterprises to avail the benefits of RA 9178.
(b) There is hereby imposed a fee of One thousand Pesos (P1,000.00) for the issuance of
a Certificate of Authority to Barangay Micro Business Enterprises, fifty percent (50%) thereof
shall go to the Vigan City Chamber of Commerce to be used exclusively for their projects.
(c) The Certificate of Authority shall be effective for a period of two (2) years, renewable
for a period of two (2) years for every renewal.
CHAPTER V - CITY CHARGES

ARTICLE A. RENTALS OF PERSONAL AND REAL PROPERTIES
OWNED BY THE CITY
I. Vigan Public Market (Annex) And The Bus / Jeepney Terminal
Section 300. Direct Management – The newly constructed Public Market (Annex) and
the Bus / Jeepney Terminal located at Barangay VIII, Vigan City, Ilocos Sur shall be directly
managed by the City Government of Vigan.
Section 301. Interim Market (Annex) and Public Terminal Committee – An Interim
Market (Annex) and Public Terminal Committee is hereby created composed of the following:
City Mayor as Chairman, the Chairman of the Sangguniang Panlungsod Committee on Market as
Vice Chairman in so far as the Market (Annex) is concerned; the Chairman of the Sangguniang
Panlungsod Committee on Transportation as Vice Chairman in so far as the Bus / Jeepney
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Terminal is concerned; a representative of the minority party in the Sangguniang Panlungsod as

member; the Human Resources Management Officer (HRMO) as member; the City Treasurer as
member, and a representative of a consumer’s group duly accredited by the Sangguniang
Panlungsod and recognized by the Department of Trade and Industry as member. (a)
The Interim Market (Annex) Public Terminal Committee shall have the following powers
and functions:
(a) Accept, screen and determine who are the qualified applicants to occupy stalls, rooms,
booths, shops, canteens, carinderias and parking spaces at the Vigan Public Market
(Annex) and Bus / Jeepney Terminal.
(b) Award and adjudicate the stalls, rooms, booths, shops, canteens, carinderias and
parking spaces to qualified applicants or revoke the privilege to occupy said spaces, as
the case maybe.
(c) Approve decisions, actions and related matters upon majority vote of its members
present in a meeting constituting a quorum.
In determining a quorum, ½ + 1 of the total membership of the Interim Committee must

be present.
Section 302. Administrative Officer – There shall be an Administrative Officer in the

Vigan Public Market (Annex) and Bus / Jeepney Terminal.
The Administrative Officer must be a graduate of Bachelor of Science in Business
Administration (BSBA) preferably major in marketing or management or any course relevant to
the job, with at least one year administrative or supervisory experience and a career service
professional eligible.
The Administrative Officer shall be responsible in supervising the day – to – day
operations of the Market (Annex) and the Bus / Jeepney Terminal, and shall have the position
title of Administrative Officer I with salary grade 11.
Section 303. Security Guards – The City of Vigan shall enter into a contract with a
licensed and accredited security agency for the hiring of licensed security guards. Security
guards to be hired by the agency must be bonafide resident of Vigan.
The security guards shall secure and protect the structures, properties and persons within
the Vigan Public Market (Annex) and Bus / Jeepney Terminal. They shall perform such other
functions as may be assigned by the herein Administrative Officer.
Section 304. Market Rates – The rates at the Vigan Public Market (Annex) shall be as
follows:
(a) Stalls, rooms, booths, shops, carinderia and canteen spaces – P 5.00 per square meter
per day.
(b) Prime spaces to be determined by the Interim Market (Annex) and Public Terminal
Committee – P 6.00 per square meter per day.
(c) Market Deposit – P2,000.00 per square meter refundable when the lessee vacates his /
her stall, room, booth, shop, carinderia or canteen space.
The market rentals referred to in (a) and (b) of this section shall be subject to an increase
of:
1st year of operation – 2% of existing rate
2nd year of operation – 3% of existing rate
3rd year of operation – 4% of existing rate
4th year of operation – 5% of existing rate
5th year of operation – 6% of existing rate
The market deposits referred to in subsection (c) hereof may be used by the City
Government of Vigan for developmental projects specifically, the maintenance and improvement
of the Vigan Market (Annex) and the Bus / Jeepney Terminal. (a)
Section 305.Contract of Lease – The relationship between the City of Vigan and a
stallholder shall be governed by a Contract of lease under the following terms and conditions: (a)
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(a) The lease contract shall be for a period of one (1) year, renewable annually at the
option of the City of Vigan taking into consideration the track record of the lessee;
(b) The lessee shall at all times keep the stall in good sanitary condition and shall comply
with all market laws, ordinances, rules and regulations;
(c) The lessee shall pay the corresponding rent for the stall weekly, every after seven
days, and the corresponding market deposit upon occupancy of the stall;
(d) A surcharge at 25% of the rent equivalent to one month shall be collected from the
lessee for late payment of the rental;
(e) A grace period of three months shall be given to a delinquent stallholder to settle his
/ her accounts with the City Government;
(f) The lessee shall pay the necessary Mayor’s Permit, licenses, local taxes, garbage fees
and other charges as provided for under existing laws and ordinances;
(g) Expenses for light and water shall be borne by the lessee;
(h) The business to be conducted in a stall, room, booth, shop, carinderia or canteen
space shall belong exclusively to the lessee;
(i) In case the lessee shall engage the services of helper(s), the lessee shall nevertheless
personally conduct and supervise the business;
(j) The lessee shall not use the privilege to a stall, room, booth, shop, carinderia or
canteen space whether directly or indirectly as a collateral or security for any loan
agreement with any public or private entity.
(k) In case the stall, room, booth, shop, carinderia or canteen spaced be used for a
purpose other than that which was intended or shall remain close or idle for at least
thirty (30) consecutive days without notifying the lessor, the same shall be declared
vacant and abandoned and this shall be a ground for the revocation of the contract of
lease;
(l) The lessee is absolutely prohibited to sub - lease his / her stall, room, booth, shop,
carinderia or canteen space;
(m) This prohibited act shall be a ground for the revocation of the contract of lease.
(n) The lessee is absolutely prohibited from selling his / her rights over a stall, room,
booth, shop, carinderia or canteen space;
(o) This prohibition act shall be a ground for the revocation of the contract of lease and
the forfeiture of the market deposit.
(p) The lessee shall strictly observe the necessary fire safety measures as provided for by
the Fire Code, and other existing laws and ordinances.
Cooking within the carinderias, canteens and terminal dormitories of the Vigan
Market (Annex) and Bus / Jeepney Terminal shall only be allowed upon written
recommendation of the Vigan Fire Marshall after the conduct of the necessary
inspection and has been satisfactorily found that fire safety measures have been
complied with by the lessee.
No person shall be allowed to use the Vigan Market (Annex) and the Bus / Jeepney
Terminal and its premises as a place of dwelling except in the terminal dormitories.
(q) Any additional permanent construction or refurbishing in a stall, room, booth, shop,
carinderias or canteen space to be undertaken by a lessee shall be made through a
written application complete with illustrations to be submitted to the Municipal
Engineer’s Office for approval and noted by the Mayor.
(r) Appropriate signboards not exceeding 1 meter x 2 meters shall be installed and
maintained by stallholders or space occupants in a conspicuous manner in their
respective areas.
(s) The cost of restoration because of deterioration or destruction of a stall, room, booth,
shops, carinderias or canteen space due to the fault or negligence of the lessee shall be
chargeable to the market deposit of the lessee when applicable, otherwise it shall be
borne by the said lessee.
Section 306. Qualifications of Occupants – The following are the qualifications of

occupants at the Vigan Market (Annex) and Bus / Jeepney Terminal:
(a) Must be at least eighteen (18) years old;
(b) Filipino citizen, in case of juridical persons, sixty percent (60%) of the capital of
which must be owned and controlled by Filipino citizens;
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(c) Must have not been found guilty for violation of any ordinance, law, rules and
regulations pertaining to market operations;
(d) Must not have any tax accountability or liability with the city Government of Vigan;
(e) Must be physically and mentally fit and not suffering from any contagious or
communicable disease.
II. Old Vigan Public Market

(Ordinance No 5, Series of 1997as amended by Ordinance No. 7, series of 2000)
(An Ordinance prescribing rules for the development of the Old Vigan Public Market situated at
Barangay III, Vigan City, Ilocos Sur and prescribing the rates thereat
Section 307. Built-Operate-Transfer (BOT). The development of the Old Public

Market shall be on a Built-Operate-transfer scheme. Present occupants of good standing of the
Old Public Market of Vigan located at Barangay III are given preference in availing of this
scheme. (Ordinance No. 7, series of 2000)
Occupants/developers shall operate their stalls only upon execution of a Contract with the
Local Government of Vigan for a maximum period of five (5) years. Payment of rentals shall be
in accordance with the succeeding section hereof.
Section 308. The design of the buildings or structures that may be erected at the old
market site shall be in accordance with the guidelines as may be issued by the Mayor.
Section 309. The Scope of the ordinance shall cover and govern the said market along the
following boundaries: Quezon Avenue on the east, Salcedo Street on the South, Gregorio del
Pilar Street on the west, and Gen. Luna on the north.
Section 310. The rates for the market rentals shall be as follows:
(a) Along Quezon Avenue – Six Pesos Per Square Meter (6.00/sq.m) per day subject to a
yearly escalation of seven percent (7%) of the prevailing monthly rental stating on the second
year of operation;
(b) Along Salcedo, del Pilar and Gen. Luna Streets – Five Pesos Per Square Meter
(5.00/sq.m) per day subject to a yearly escalation of five percent (5%) of the prevailing monthly
rental starting on the second year of operation.
Section 311. The selling or buying of stall rights is absolutely prohibited.
Section 312. The lessee who fails to pay the monthly rental fee shall pay a surcharge of
twenty five percent (25%) of the rent due. Failure to pay for three (3) consecutive months shall
cause automatic cancellation of the contract of lease, and the stall/building shall be declared
vacant and subject to adjudication.
Any person occupying more space than what is duly leased to the said person shall pay a
double rate for each extra space, provided, however, that the said extra space shall be covered by
the appropriate permit. Otherwise, the structures of the said extra space shall be ordered
demolished at the expense of the lessee under the supervision of the City Engineer.(a)
Section 313. For the effective implementation of this ordinance, the City Treasurer and
the City Planning and Development Officer are hereby mandated to issue implementing
guidelines. (a)
Section 314. Any violation of the pertinent provisions hereof shall be punishable by a
fine of Two Thousand Five Hundred Pesos (P 2, 500.00)
III. Vigan Youth Center

(Ordinance No. 11, Series Of 2000)
Section 315. Imposition Of Fees: There is hereby imposed a regulatory fee for the use of
the Vigan Youth Center under the following rates:
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PUBLIC FACILITY TIME BASIC RATE ADDITIONAL

CHARGE (for the 1st hour) Per Hour
Vigan Youth Center Day time
If Sound system or 200.00 100.00
Sound system & 300.00 150.00
video will be used
Night Time
If lights and sound 400.00 200.00
System
Lights and Sound 600.00 300.00
System & Video will
be used
Section 316. Time Of Payment: The regulatory fee herein imposed for the use of the
Vigan Youth Center for religious or other activities for private purpose shall be paid to the City
treasurer before the Mayor’s permit shall be issued authorizing the use of said public facility. (a)
Section 317. Exemption – Exemption shall be given to any City government sponsored
program or activity. (a)
IV. Vigan Culture And Trade Center.

(Ordinance No.03 ,Series of 2001)
Section 318. Description Of Facilities
(a) Auditorium - 20.76 meters x 12.5 meters or a total of 252.34 square meters with a
sitting capacity of 300 persons including mezzanine floor. Fully air conditioned with stage and
projection room.
(b) Gallery – 16.79 m x 7.45 m or a total of 125.08 square meters
(c) Function Room – Whole area is 10.16 m x 12.15 m or a total of 123.44 square meter.
It has a detachable divider that can divide the whole functions room into functions rooms 1 and
2:
(i) Function Room 1 – 10.16 m x 7 m or a total of 71.12 sq. m. fully air
conditioned.
(ii) Function Room 2 – 10.16 m x 5.15 m or a total of 52.32 sq.m. fully air
conditioned
(d) Cafeteria – total of 197. 57 square meter facility with a dining area of 80.94 sq.m.
(e) Souvenir/Specialty Shop – 3.53 m x 2.92 m or a total of 10.31 sq.m.
Section 319. Rates
(a) Auditorium
(i) With the use of projection room – P5,000 for the first 2 hours plus additional
P1,000/hr. for succeeding hours (including sound system, chairs and lights).
* plus P150.00 – for maintenance of sound system
* plus P150.00 – for utility service
(b) Gallery
(i) Daily Rate – P2,000.00 for the first day and P1,500/day for succeeding days.
(c) Function Room
(i) Whole Function Room (Function Room 1 & 2) – P3,000.00 for the first 2 hrs.
plus additional P600.00/hr. for succeeding hrs.
(ii) Function Room – P2,500.00 for the first 2 hrs. plus additional P500.00/hr for
succeeding hrs.
(iii) Function Room 2 – P1,000.00 for the first 2 hrs. plus additional P300.00/hr
for succeeding hours.
* Plus P300.00 – video fee for Section 2.3.1, 2.3.2 and 2.3.3.
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(d) Cafeteria - Management and Operation of the cafeteria shall be given to the highest
bidder among private individuals or NGOs to be conducted by the Bids and Awards Committee
of the City Government of Vigan. Starting bid price shall not be less than P8,000.00 per month.
(e) Souvenir/Specialty Shop – Management and Operation of the Souvenir/Specialty Shop
and shall be given to the highest bidder among private individuals or NGOs to be conducted by the
Bids and Awards Committee of the City Government of Vigan. Starting bid price shall not be less
than P3,000.00/month.
(a) A deposit of fifty Percent (50%) of the basic rate shall be required from the lessee and
paid to the City Treasurer upon reservation of the facility, at least three (3) days prior to the date
of use of the auditorium, gallery or function room.
(b) The operator of the cafeteria and souvenir specialty shop upon proper accreditation
shall be required a deposit of two (2) months advance to be paid to the City Treasurer advance
payment shall be applied to the last two (2) months rent of the lessee.
Section 321. Exemption. Exemption from payment for the use of the Auditorium,
Gallery or function Room shall be given to any City Government Sponsored Program or
Activity.
Section 322. General Fund. Income from the operation of the Vigan Culture and Trade
Center shall accrue to the general fund primarily for the maintenance of the Vigan Culture and
Trade Center, available funds thereafter shall subsequently be used for various City
Tourism/Conservation Projects. (as amended by Ord. No. 2, series of 2005)
Section 323. Authority of The Office Of the City Mayor

The office of the City Mayor shall be authorized to promulgate policies and guidelines
for the adjustment of rates provided by this ordinance two years after its approval.
V. Vigan Heritage Fitness Gym.

Section 324. Rates.

(a) MEMBERS – members shall be provided with a regular workout program under the
supervision and assistance of a gym instructor of the Vigan Heritage Fitness Gym (VHFG).
Members shall have the option to use the VHFG on a monthly or per session basis at a special
discounted rate.
(i) Annual Membership Fee shall be P350.00
(ii) Monthly Rate for members shall be P200.00
(iii) Per Session Rate for members shall be P15.00
(b) NON- MEMBERS – non-members shall be allowed to use the VHFG on a monthly
rate for a maximum of one (1) month trial period only, and on a per session rate for a maximum
of ten (10) days trial period only. Gym instructor shall be available for spot assistance for non-
members.
(i) Monthly Rate for non-members shall be P300.00
(ii) Per Session Rate for non-members shall be P25.00
Section 325. Administrative Provisions. (a)
(a) Membership fee shall be paid in full before the members’ rate can be availed. In case
the membership fee is not paid in full, the monthly and per session non-member rates shall apply
until such membership fee is paid in full.
(b) Members and Non-members shall be required to fill-up and sign an information sheet
and waiver before any exercise program or activity shall commence.
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(c) Any Member or non-member who caused damage to equipments, floors, walls,
mirrors and other properties at the Vigan Heritage Fitness Gym shall be responsible to pay for
the damage and/or for the repair or restoration in its original state.
Section 326.
(a) Members of the Katipunan ng Kabataan of Vigan shall be exempted from payment of
all fees at the Vigan Heritage Fitness Gym, provided, a valid identification as a Katipunan ng
Kabataan of Vigan shall be presented.
(b) Senior Citizens of Vigan shall be exempted from payment of all fees at the Vigan
Heritage Fitness Gym, provided, a valid identification as a Senior citizen of Vigan shall be
presented.
VI. Filipino-Spanish Friendship Park (Mira Hills).

Section 327. Description Of Facilities
(a) Aviary – 778.60 square meters cage containing different species of birds.
(b) Basketball Court – 416 square meters basketball court with concrete floor
(c) Canteen – total of 140 square meters
(d) Picnic Sheds – total of 13 units picnic sheds with an area of 4 square meters each
(e) Swimming Pool – 525 square meters swimming pool
(f) Open Amphi-theater - 415 square meters with 400 sitting capacity bleachers
Section 328. Rates

(a) Entrance Fee
(i) Adult – P10.00 per person
(ii) Child – P5.00 per person
(iii) Children below 2 years are exempted
(iv) Group of 30 students and above with valid ID’s – P2.00/person
(b) Basketball Court
(i) Daytime P100.00 per game
(ii) Nightime P200.00 per game
(c) Swimming Pool
(i) Daytime P20.00 per person
(ii) Nightime P30.00 per person
(d) Picnic Sheds
(i) Per Picnic Shed P25.00
(e) Open amphi-theater
(i) Daytime – P1,500.00 for the First Two (2) Hours and additional P300.00 per
hour for succeeding hours.
(ii) Night time – P2,000.00 for the First Two Hours and additional P500.00 per
hour for the succeeding hours.
(a) Entrance fee shall be paid at the gate and a corresponding receipt shall be issued.
(b) Usage fees for the Basketball Court, Swimming Pool, Picnic Sheds and Amphi-
theater shall be paid at the gate and a corresponding receipt shall be issued.
(c) Damages to properties within the park shall be charged to person concerned.
(d) Operational guidelines and policies (e.g. dress code, time limits, safety measures,
etc.) for users of the swimming pool, basketball court open amphi-theater, picnic sheds and other
facilities shall be formulated by the Administrative Officer of the park with the approval of the
Office of the City Mayor.
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Section 330. Exemption. Exemption from payment of entrances fees and usage fees of
the facilities within the park shall be given to any city government sponsored program or
activity.
Section 331. Trust Fund. Income from the operation of the Filipino-Spanish Friendship
Park (Mira Hills) shall accrue to a trust fund primarily for the maintenance of the park.
VII. Mindoro Beach Hotel

(Ordinance No. 06, Series of 2004 as amended by Ord. No.7, series of 2005)
Section 332.Description Of Facilities
(a) Dormitory Rooms – 8 units with an approximate 36 square meters floor area each (4
units on the 1st Floor and 4 units on the 2nd floor)
(b) Executive Standard Room – 1 unit with an approximate 25 square meters floor area
with toilet and bath (1 unit on the 2nd floor)
(c) Standard Rooms – 20 units with an approximate 18 square meters floor area each,
with toilet and bath (11 units on the 1st Floor and 9 units on the 2nd Floor)
Section 333. Rates.
(a) Dormitory Room (good for 6 persons)

(i) Daily room rate with aircon only - P 1,500.00
(ii) Daily room rate with aircon & tv - P 1,600.00
(iii) Extra bed P 200.00
(b) Executive Standard Room (good for 2 persons)
(i) Daily room rate with aircon only - P 1,000.00
(ii) Daily room rate with aircon & tv - P 1,100.00
(iii) Extra bed - P 200.00
(c) Standard Room (good for 2 persons)
(i) Daily room rate with aircon only - P 600.00
(ii) Daily room rate with aircon & tv - P 700.00
(iii) .Extra Bed - P 200.00
(a) Hotel check out time shall be at 12:00 noon on the next day. Check out after 12:00
noon shall be considered as another day.
(b) Damages to properties within the hotel shall be charged to person concerned.
(c) Operational guidelines and policies (e.g. dress code, safety measures, etc.) for guests
of the Mindoro Beach Hotel shall be formulated by the Administrative Officer of the hotel with
the approval of the Office of the City Mayor.
Section 335. Exemption: Exemption from payment of hotel fees of the Mindoro Beach
Hotel shall be given to any Vigan City government sponsored program or activity.
Section 336.Trust Fund: Income from the operation of the Mindoro Beach hotel shall
accrue to a trust fund primarily for the maintenance of the hotel.
Section 337. Authority Of The Office Of The Mayor: The Office of the Mayor shall be
authorized to promulgate policies and guidelines for the adjustment of rates provided by this
ordinance. (as amended by Ord. No.7, series of 2005)
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VIII. Plaza Burgos Food Stalls

(Ordinance No. 12,Series of 2004)
(An ordinance providing guidelines for the use of Jacinto st. as a relocation site of stallowners
surrounding the plaza Burgos of Vigan city)
Section 338. Scope And Application –This ordinance shall apply to the regulation of
food stalls surrounding the Plaza Burgos of Vigan City such as ”empanada”, ”miki”, barbeque
and balut stands and the like.
Section 339. Relocation – The food stalls around Plaza Burgos shall be relocated at the
western side of Plaza Burgos along a portion of Jacinto Street.
Section 340. Regulatory Fee – The stall owners referred to in this ordinance shall pay
the amount of Thirty Five pesos (P35.00) per day as regulatory fee to defray the expenses
provided by the city government in connection with the operation of the said stalls.
Section 341. Guidelines. The operation of stalls shall be subject to the following
guidelines:
(a) All stalls owners shall, prior to the operation, obtain Business/Mayor’s permit,
Health/Sanitary permit, pay the required Regulatory Fees and register with the Bureau of Internal
Revenue;
(b) Prior to the operation of the stalls or the conduct of any business therein, the grantee
shall enter into a contract with the city government through the City Mayor. Said contract shall
be renewable at the option of the parties and shall be subject to an annual escalation rate of not
exceeding ten percent (10%).
(c) Any grantee/stallholder shall automatically become a member of the stallholders
association which shall be organized after the determination of the grantees upon the effectivity
of Ordinance No. 12,Series of 2004; (a)
(d) The Association shall be responsible for the maintenance of cleanliness of the
immediate vicinity of the stalls and see to it that the provisions of City Ordinance No. 17, Series
of 2002 (Vigan City Code on the Maintenance of Cleanliness and Sanitation in Public Places)
and City Ordinance No. 14, Series of 2003 (City of Vigan Solid Waste Management Ordinance)
are properly complied with;
(e) The stallholder shall not alter or otherwise modify any lighting fixture and other
accessories attached to the stalls, affix or introduce any accessory, signage or lighting fixture
without prior consent of the Vigan City Tourism Council. Nevertheless, lighting fixtures and
accessories which have been damaged or have become dysfunctional due to ordinary wear and
tear already attached to the stalls prior to the conduct of business therein, shall be replaced by the
stallholder at his own expense with the same or substantially the same product lighting fixture or
accessory.
(f) Payment of utilities such as charges for electricity, water and telephone and other
utilities which the stallholder may avail of shall be the liability of the stallholder.
(g) Buying, Selling and Transferring of stall rights shall be prohibited.
IX. Ambulance Fees
Section 342. Imposition of Fees: There is hereby imposed a fee for the use of the city
ambulance with the following rates:
Within Metro Vigan FREE
For the first 50 kilometers 300.00
Additional fee for succeeding 50 kms
in excess of the first 50 kms 200.00
ARTICLE B. RENTAL OF HEAVY EQUIPMENT (LAND BASED)
Section 343. Imposition of Fees: There is hereby imposed a fee for the use of the
equipment under the following rates (n)
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(a) Water trunk P 2,970.00/day

(b) Pay loader(TCM 50B) 3,750.00/day
(c) Grass Cutter 420.00/day
(d) Dump truck 2,270.00/day
(e) Mini dump truck 1,500.00/day
(f) Back hoe 3,750.00/day
(g) Bulldozer 4,500.00/day
Coaster
The daily rental rates as tabulated is for eight (8) hours use and does not include cost of
fuel and operator)
MARINE EQUIPMENT
DREDGE
(a) Bare Rental P1,764.00/hr
(b) Rental with lessor provided, maintenance and Repair 2,340.00/hr.
(c) Rental with lessor provided maintenance & repair,
operator & fuel P 3,372.00/hr.
CONSTRUCTION EQUIPMENT
(a) Jackhammer P 510.00/hr

(b) Concrete Cutter 510.00/hr.
The above rental rates do not include cost of Fuel and Operator
Section 344. Administrative Provision.

(a) Issuance of Equipments to the Lease – Usage of equipments shall be documented by
submitting and processing an Equipment Rental Request / Order (ERRO) duly approved by the City
Mayor.
(b) Usage of Equipment – All users of Vigan City Equipments shall be charged rental
without any exception unless authorized/approved by the City Mayor upon recommendation of the
City General Services Officer with attendant condition relative thereto.
(c) Rental Timing/Charging
(i) A rental day is defined as a continuous Eight (8 hours) workable period within a
Twenty – four , duration excluding meal time. Usage in excess of Eight (8)hours
within a rental day shall be counted or rental whether the equipment is being operated
or laid idle.
(ii) For a day – to – day ERRO, a minimum rental corresponding to one (1) day (8-
hours) shall be charged. The usage in excess of eight (8) hours shall be charged for
each hour of overtime or fraction thereof.
(d) Payment of Equipment Rentals – For accounting purposes, the rental charges for a
shorter duration shall be billed upon completion / termination of the lease period. The billing shall
be supported by a duly accomplished Utilization Report.
(e) Lease Contract – The City General Services Officer shall establish a lease agreement
containing conditions and provisions which be executed before the equipment is permitted to be
used.
Section 345. Time of Payment. The fees imposed herein shall be paid to the City
Treasurer or his duly authorized representative, before the use or occupancy of the city property.
Article C. Service Charge for Garbage Collection
Section 346. Imposition of Fee. There shall be collected from every owner or operator of
a business establishment an annual garbage fee in accordance with the following schedule: (a)
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Type of Business:
1.1 , Cinemas, and other Amusement business, Video Center, Trucking

Companies, Gasoline stations, Banks, Dry Goods Stores and similar
establishments and stores. P 200.00/month
1.2. for hardware, lumber, construction Supplies, P 300.00/month
1.3. Wholesale Stores, Bus Companies, Restaurants, bakeries, Bake
Shops, Hotels, Beerhouses P 100.00/ month
1.4. Fast food service establishments P 300.00/month
1.4 For sari-sari stores, Carinderias, Halo-Halo, Empanada, Sinanglawan,
and similar stores.
a. with gross sale of P30,000.00 for the previous year P 20.00/month
b. Above P30,000.00 gross sale for previous year P 30.00/month
1.5. For Jeepneys and Mini-Buses P 30.00month
1.6. For Tricycles P 10.00/month
1.7. For Calesas P 15.00/month
1.8 Funeral Parlor P 100.00/month
1.9 Private Schools P 100.00/month
2.0 Hospitals:
a. Primary/Clinic P 50.00/month
b. Secondary P 100.00/month
c. Tertiary P 200.00/month
2.1 Dormitories P 50.00/month
2.2 For offices and other business not otherwise specified in this
ordinance P30.00/month
Section 347. Time of Payment. The fees prescribed in this Article shall be paid to the
City Treasurer on or before the tenth (10th) day of every month or the authorized representative who
shall collect the said fee from the establishment.
For purposes of the imposition, the area of garbage collection shall only be the business area
of the city proper and Public Market.
The owner or operator of the aforementioned business establishments shall provide for his
premises the required garbage can or receptacle, which shall be placed in front of his establishment
before the time of garbage collection.
The Sanitary Inspector (for the City Health Officer) shall inspect once every month of the
said business establishment to find out whether garbage is properly disposed of within the premises.
This Article shall not apply to business operators or establishments, which provides for their
own system of garbage disposal.
ARTICLE D. CHARGES FOR PARKING
I. Parking Area and fees for Tourist Buses

(Ordinance No. 5, series of 2001)
Section 349 . Definition Of Term – As used in this Article. Tourist buses shall mean
those that are “chartered or Rented buses” i.e. Vans or Public Utility Vehicles.
Section 350 . Imposition of Fee. There is hereby prescribed a regulatory parking fee of
One Hundred pesos (P100.00) per day for big tourist buses and Fifty pesos (P50.00) per day for
Mini-Tourist buses.
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PARKING AREAS FOR TOURIST BUSES. There is hereby designated a parking area
for tourist buses at the northern side of Plaza Salcedo along Nueva Segovia Street (Core Zone) in
the historic district of Vigan City.
No tourist bus shall be allowed to park at the above designated parking area from 12:00
midnight to 6:00 A.M. Tourist buses staying overnight shall park at the Vigan bus Jeepney
Terminal if the host hotel cannot provide adequate parking space.
II. Parking fees at Vigan Public Market

(An ordinance regulating parking and traffic flow within the immediate premises of the Vigan
commercial complex)
Section 351 . Parking Fees- The following parking fees shall be charged by the City
Government of Vigan:
(a) tricycles – for – hire -- Two Pesos (P2.00) per day;

(b) motorcycles / tricycles – not – for – hire – Two Pesos (P2.00) per parking;
(c) cars, jeepneys, light and heavy utility vehicles – Five Pesos (P5.00) per
parking;
(d) calesas – Two Pesos (P2.00) per day.
Pedicabs and bicycles are exempted from the imposition of the aforementioned parking
fees.
The Office of the Market Supervisor shall primarily be in charge in the collection of the
above – stated parking fees.
The different tricycle associations concerned shall be entitled to fifty percent (50%) of
the parking fees collected from tricycles – for – hire, Provided, however, that said tricycle
associations shall be responsible in assisting the City government in the effective and efficient
enforcement of this ordinance. The sharing system shall be done on a monthly basis in which the
share of the tricycle association concerned shall depend on the collection of parking fees per
parking area of tricycle – for – hire.
The aforesaid sharing system and its corresponding responsibility shall likewise be
applicable to the different Calesa. Association whose members are parking in the herein
designated area for Calesas.
Section 352. Parking Sticker – A bonafide vendor of the Vigan Commercial Complex
can avail of a parking sticker worth One Hundred Fifty Pesos (P150.00) which shall be valid for
one (1) year.
Vehicles with valid parking stickers shall be exempted from parking fees herein imposed
and shall be given preference in so far as parking is concerned.
The Office of the mayor shall be in charge in the issuance of parking Stickers exclusively
to bonafide vendors of the Vigan Commercial Complex.
Parking Passes may be issued by the City Mayor to government – owned vehicles and/or
vehicles of City officials and employees official business in the Vigan Commercial Complex or
as the Mayor may deem it proper to issue said pass.
Section 353 . No Parking Area – The driveway between Modules 1 and 2; and between
Modules 3 and 4 is hereby declared as a NO PARKING AREA. This shall remain clear from
any obstruction whatsoever to maintain the smooth flow of traffic.
All other areas not otherwise designated herein as parking places are hereby designated
as NO. PARKING AREAS. Motorists are hereby prohibited to indiscriminately park their motor
vehicles. The herein designated parking areas shall be strictly followed.
Section 354 . Time of Payment. The fees herein imposed shall be paid to the City
Treasurer or to his duly delegated representative upon parking thereat.
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III. Parking Fee At The Old Public Terminal at Quezon Avenue

(Ordinance No. 4, Series of 1996 as amended by Ordinance No 4 Series of 1998)
Section 355 . Management: The Management of the parking area for private vehicles
and tricycles –for-hire at the Old Public Terminal site along Quezon Avenue, Vigan City, Ilocos
Sur shall be awarded to any qualified person, group of persons, association, accredited NGO or
cooperative by virtue of a public bidding, to be coordinated under the care of the Local Chief
Executive.
All private/commercial vehicles and Tricycles-for-hire using the Gen. Luna Florentino,
Bonifacio, Salcedo and del Pilar Streets as their parking areas, shall be deemed covered by this
Code.
The parking area shall be open from 6:00 A.M to 9:00 AM.
Section 356. Rates Of Paring Fee. The Parking fee to be collected from
operators/owners of private/commercial motor vehicles and tricycles for hire shall not exceed the
following rates:
(a) cars, jeeps and light utility vehicles – P 5.00/entrance
(b) delivery vans and trucks - P 10.00/entrance
(c) tricycles for hire - P 2.00/day
Section 357. Security And Maintenance. The Management shall provide adequate
security for the safety of all vehicles of said parking area. Management shall also provide
sanitary facilities and maintain cleanliness in said parking area at all times.
IV. Parking Fees At Vigan Public Market (Annex) Terminal

Section 358. Parking Rates – The parking rates for buses and jeepneys at the Bus /
Jeepney Terminal shall be as follows: (a)
(a) Mini – Bus

(i) Laoag / Bangued – bound 45 seater and above P 30.00/trip
(ii) Laoag / Bangued – bound less than 45 seater 20.00/trip
(iii)San Fernando, La Union – bound mini – buses 30.00 per trip
(iv) Joker 10.00 per entrance
(b) Passenger Jeepney
(i) Sta. Maria, Ilocos Sur – bound P 6.00 per trip
(ii) Sto. Domingo, Ilocos Sur – bound 4.00 per trip
(iii) Metro Vigan – bound 4.00 per trip
(iv) Metro Vigan – Caoayan 6.00/trip
(v) Metro Vigan – Sinait 6.00/trip
(c) Tricycles
Regulated Parking Areas P5.00/day
(d) Other Buses – Public utility buses may avail of the facilities intended for a bus terminal upon
approval of the Interim Market (Annex) and Bus / Jeepney Terminal Committee subject to such
terms and conditions as the committee may deem best which shall be governed by a contract.
ARTICLE E. CEMETERY CHARGES
I. Private Cemetery
(An ordinance imposing a tax of P250.00 per annum on private cemeteries and memorial parks
having an area of one hectare or less)
Section 359. Owners or Managers of Private Cemeteries or Memorial Parks having an

area of one hectare or less shall pay of tax of Five Hundred pesos (P500.00) per annum. (a)
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Section 360. Any person/s who shall violate the preceding section shall upon conviction
by the Court suffer an imprisonment of not more than six (6) months or pay a fine not exceeding
One Thousand Pesos (P1,000.00), or both, at the discretion of the Court.
ARTICLE F. FIREWORKS REGULATORY AND SUPERVISION FEE

Section 361. Definition – The following definitions of terms shall be applicable in this
ordinance:
(a) Applicant/s for Mayor’s Permit to Hold a Local celebration – shall refer to the
organizer/s of the celebration to be represented hereof by a duly authorized officer.
(b) Fiesta – is a form of celebration to commemorate a patron saint, anniversary,
foundation or any other similar reason for holding a fiesta.
(c) Fireworks – involve the use of firecrackers and pyrotechnics that are produced with
fire to generate a scenic entertaining effect and or explosion normally included as a part of a
celebration.
(d) Local celebration – are activities involving the gathering of people in a public place
such as carnivals, college days, concerts, fairs, festivals, fiestas, fund-raising activities,
motorcades, processions, sports events and variety shows.
(e) Public Place – is an area where a group of people hold local celebrations as herein
defined, such as but not limited to auditoriums, hotel premises, markets, movie houses, parks
and plazas, pavilions, public buildings or buildings for hire, recreation centers restaurants,
schools or any other area where public or group gathering can be accommodated.
Section 362. Responsibilities of the Sangguniang Panlungsod Committee on Peace

and Order.
(a) Handling of Firecrackers and other Pyrotechnic Displays:
(i) Regulation of the use of firecrackers / pyrotechnics during festivals and fiestas
through the Vigan Fire Marshall who shall designate a Fire Protection Officer to
supervise the use of fireworks during the festivities, if any.
(ii) Handling of fireworks / pyrotechnics only by authorized persons during the
celebrations through the applicant / organizer'’ duly authorized officer who shall
designate such persons, preferably barangay tanods or substitute persons not less
than 18 years old.
(iii) Prohibition of persons handling firecrackers to board bancas/boats
participating in fluvial parades, with such handling strictly prohibited by this
ordinance.
(iv) Designation of place/s where fireworks will be undertaken through the Vigan
Fire Protection Officer assigned as supervisor herefor.
(b) Fire Safety and Readiness to Respond to Emergencies
(i) Fire trucks ad other fire – fighting equipment and personnel including
paramedic teams to be on full alert status during celebrations through the Vigan
Fire protection Marshall who shall be advised of such activities and details thereof
by the Office of the City Mayor.
(c) Sanitation and Hygiene Requirement
(i) Supervision by a sanitary inspector, to be designated by the CHO, of make
shift / temporary eating places, e.g. carinderia, turo-turo catering to the people.
(ii) Cleaning / clearing of clogged drainage and sewers to be jointly undertaken by
the duly designated sanitary inspector and city engineering personnel under the
supervision of the City Engineer or Foreman.
(d) Crime and Criminal Elements
(i) Fielding of crowd control personnel or marshals to avoid the incidence of
panic and stampedes which shall be a joint undertaking of the Vigan City Police
Station Commander and Barangay Chairman concerned through a police officer
and the barangay tanods concerned.
(ii) Assigning of police personnel, through the Station Commander to be on the
lookout for criminal elements such as pickpockets, drug pushers / users, gyps, etc.
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Section 363. Responsibility of Public Safety – Public safety shall be the primary
responsibility of the City Mayor, Police Station Commander, and the applicant / organizer’s
chairman or president. as such, these are their roles and responsibilities.
(a) Mayor
(i) Ensure that the provisions of this ordinance are effectively disseminated and
implemented by all concerned.
(ii) Require the festival organizer to submit a detailed action plan for the
celebration by filling – up the Public Safety Code Mayor’s Permit Applicant Form
in triplicate copies for the organizer, the Police Station Commander, and the Office
of the City Mayor.
(iii) Coordinate the activities of all sectors involved in the planning, preparation
and conduct of local celebrations.
(b) Police Station Commander
(i) Maintain peace and order.
(ii) Provide protection and ensure safety of all persons from criminal elements.
(iii) Monitor movements of people and deploy police officers where festivities are
being held.
(iv) Oversee the smooth flow of traffic, people and vehicles.
(v) Provide other emergency safety measures to cope with any eventuality during
local celebrations.
(vi) Supervise the implementation of provisions of this ordinance which are
delegated to the Vigan Police Station Commander.
(c) Chairman / President of the Festival Organizers
(i) Ensure that all safety precautions as contained in this ordinance and in the
Code of Public Safety Mayor’s permit Application Form are strictly observed in the
planning, preparation and actual conduct of local celebrations.
(ii) Designate marshals to guarantee safety and orderliness during parade,
procession and during local celebrations.
(iii) Organizer to ensure cleanliness after celebration.
(iv) Comply with all the other requirements prescribed in this ordinance.
Section 364. Issuance of Mayor’s Permit – Any individual, group or organization

intending to hold any local celebration shall first apply for and secure a Mayor’s Permit at least
fifteen (15) days before actual conduct of the affair. The applicant form integrates the detailed
action plan for the celebration and must be duly signed by the applicant’s chairman / president or
duly authorized representative.
Section 365 Permit and Service Fees – The following fees are hereby prescribed and
payable to the City Treasurer as pre – requisites for the issuance of the Mayor’s Permit.
(a) Mayor’s Permit P 20.00

(b) Fireworks Regulatory and Supervision Fee 50.00
(c) Service Fee 50.00
Section 366. Exemptions – Festivities during the Vigan Town Fiesta every month of
January and during the yearly May festival celebration which are duly authorized by the City
Government of Vigan are hereby exempted from Mayor’s Permit coverage and the fees
prescribed herein. Provided, however, that all other provisions of this Code shall be complied
with accordingly. Similar exemptions shall be applicable to religious activities and barangay
fiestas, provided, however, that all other provisions of this Code shall be complied with
accordingly.
Section 367. Penalty – The following penalty provisions are hereby prescribed.
(a) Any person violating any provision of this ordinance shall be fined One Thousand
Pesos (P1,000.00) or an imprisonment of ten (10) days or both upon the discretion of the court.
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CHAPTER VI - COMMUNITY TAX

Section 368. Imposition of Tax. – There shall be imposed a community tax on persons,
natural or juridical, residing in the city.
Section 369. Individuals liable to Community Tax. Every inhabitant of the

Philippines who is a resident of this city, eighteen (18) years of age or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive working days
during any calendar year, or who is engaged in business or corporation, or who owns real
property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who
is required by law to file an income tax return shall pay an annual community tax of Five Pesos
(P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos
(P1,000.00) of income regardless of whether from business, exercise of profession or from
property which in no case shall exceed Five Thousand Pesos (P5,000.00)
In the case of husband and wife, the additional tax herein imposed shall be based upon
the total property owned by them and the total gross receipts or earnings derived by them.
Section 370. Juridical Persons Liable to Community Tax. Every corporation no

matter how created or organized, whether domestic or resident-foreign, engaged in or doing
business in the Philippines whose principal office is located in this city shall pay an annual
Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall
exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines
owned by it during the preceding year based on the valuation used in the payment of real
property tax under existing laws, found in the assessment rolls of this city where the real
property is situated - Two Pesos (P2.00); and
For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it
from its business in the Philippines during the preceding year - Two Pesos(P2.00).
The dividends received by a corporation from another corporation shall, for the purpose
of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Section 371. Exemptions.
The following are exempted from the Community Tax:
(a) Diplomatic and consular representatives; and

(b) Transient visitors when their stay in the Philippines does not exceed three (3)
months.
Section 372. Place of Payment. The Community Tax shall be paid in the Office of the
City Treasurer or to the deputized Barangay Treasurer.
Section 373. Time of Payment ; Penalties for Delinquency:
(a) The Community Tax shall accrue on the first (1st) day of January each year which
shall paid not later than the last date of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of
exemption on or before the last day of June, he shall be liable for the community tax on the day
he reaches such age or upon the day the exemption ends. However, if a person reaches the age
of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he
shall have twenty (20) days to pay Community Tax without becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years
on or after the first (1st ) day of July of any year, or who cease to belong to an exempt class on or
after the same dare, shall not be subject to the Community Tax for that year.
(d) Corporations established and organized on or before the last day of June shall be
liable for the Community Tax for that year. But corporations established and organized on or
before the last day of March shall have twenty (20) days within which to pay Community Tax
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without becoming delinquent. Corporations established and organized on or after the first day of
July shall not be subject to the Community Tax for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is
paid.
Section 374. Community Tax Certificate - A Community Tax Certificate shall be

issued to every person or corporation upon payment of the Community Tax. A Community Tax
Certificate may also be issued to any person or corporation not subject to the Community Tax
upon payment of One Peso (P1.00).
Section 375. Presentation of Community Tax Certificate on Certain Occasions.
(a) When an individual subject to the Community Tax acknowledges any document
before a notary public, takes the oath of office upon election or appointment to any position in
the government service; receives any license, certificate, or permit from any public authority;
pays any tax or fee, receives any money from public funds, transacts any official business; or
receives any salary or wage from any person or corporation, it shall be the duty of any person,
officer or corporation with whom such transaction is made or business done or from whom any
salary or wage is received to require such individual to exhibit the Community Tax Certificate.
The presentation of Community tax Certificate shall not be required in connection with
the registration of a voter.
(b) When through its authorized officers, any corporation subject to the Community Tax
receives any license, certificate, or permit from any public authority, pays any tax or fee,
receives money from public funds, or transacts other official business it shall be the duty of the
public official with whom such transaction or business is made or done, to require such
corporation to exhibit the Community Tax Certificate.
(c) The Community Tax Certificate required in the two preceding paragraphs shall be the
one issued for the current year, except for the period from January until the fifteenth (15) of
April each year, in which case, the certificate issued for the preceding year shall suffice.
Section 376. Collection and Allocation of Proceeds of the Community Tax.
The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and
regulations, to collect the Community Tax payable by individual taxpayers in their respective
jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with
existing laws.
One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly
collected by the City Treasurer shall accrue entirely to the general fund of this city .
The proceeds of the Community Tax collected through the Barangay Treasurers shall be
apportioned as follows:
(a) Fifty (50%) percent shall accrue to the general fund of the city; and
(b) Fifty (50) percent shall accrue to the barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

ARTICLE A. COLLECTION AND ACCOUNTING OF CITY TAXES
AND OTHER IMPOSITIONS
Section 377. Tax Period. Unless otherwise provided in this Code, the tax period for all
local taxes, fees, and charges imposed under this Code shall be the calendar year.
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Section 378. Accrual of Tax. Unless otherwise provided in this Code, all taxes and
charges imposed herein shall accrue on the first (1st) day of January of each year. However, new
taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the
first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new
levies or taxes.
Section 379. Time of Payment. Unless specifically provided herein, all taxes, fees, and
charges imposed in this Code shall be paid within the first twenty (20) days of January or each
subsequent quarter as the case may be.
Section 380. Surcharge for Late Payment. Failure to pay the tax described in this Code
within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of
the original amount of tax due, such surcharge to be paid at the same time and in the same manner
as the tax due.
Section 381. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where
the amount of any other revenue due to the city except voluntary contributions or donations, is not
paid on the date fixed in this Code, or in the contract, expressed or implied, or upon the occurrence
of the event which has given rise to its collection, there shall be collected as part of that amount an
interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid,
but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six
(36) months.
Where an extension of time for the payment of the tax has been granted and the amount is
not paid in full prior to the expiration of the extension, the interest above-mentioned shall be
collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 382. Collection. Unless otherwise specified, all taxes, fees and charges due to
this city shall be collected by the City Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Code or under existing laws and ordinances,
the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate
rules and regulations for the proper and efficient administration and collection of taxes, fees and
charges herein levied and imposed.
Section 383. Issuance of Receipts. It shall be the duty of the City Treasurer or his
authorized representative to issue the required official receipt to the person paying the tax, fee or
charge wherein the date, amount, name of the person paying and the account for which it is paid,
are shown.
The specific section thereof upon which collections are based shall invariably be indicated
on the face of all official receipts acknowledging payment of taxes, fees, or charges.
Section 384. Record of Persons Paying Revenue. It shall be the duty of the City
Treasurer to keep a record, alphabetically arranged and open to public inspection during office
hours, of the names of all persons paying city taxes, fees and charges. He shall, as far as
practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge
provided in this Code.
Section 385. Accounting of Collections. Unless otherwise provided in this Code,

ordinance and other existing laws and ordinances, all monies collected by virtue of this Code shall
be accounted for in accordance with the provisions of existing laws, rules and regulations and
credited to the General Fund of the City.
Section 386. Examination of Books of Accounts. The City Treasurer shall, by himself
or through any of his deputies duly authorized in writing, examine the books of accounts and other
pertinent records of the business establishments doing business within the city, and subject to city
taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer
concerned. Such examination shall be made during regular business hours once every year for
every tax period, which shall be the year immediately preceding the examination. Any
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examination conducted pursuant to the provisions of this Section shall be certified to by the
examining official and such certificate shall be made of record in the books of accounts of the
taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized deputy of the
City Treasurer, there shall be written authority issued to the former which shall specifically state
the name, address and business of the taxpayer whose books of accounts and pertinent records are
to be examined, the date and place of such examination, and the procedure to be followed in
conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of Internal
Revenue shall be made available to the City Treasurer, his deputy or duly authorized
representative.
The forms and the guidelines to be observed for the proper and effective implementation of
this Section shall be those prescribed by the Department of Finance.
Section 387. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless
otherwise provided in this Code, law or ordinance, fines, costs, forfeitures, and other pecuniary
liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund
of the city.
Article B. Civil Remedies for Collection of Revenues
Section 388. Local Government's Lien. Local taxes, fees, charges and other revenues
herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any
person, enforceable by appropriate administrative or judicial action, not only upon any property or
rights therein which may be subject to lien but upon also property used in business, occupation,
practice of profession or calling, or exercise of privilege with respect to which the lien is imposed.
The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and
charges including related surcharges and interest.
Section 389. Civil Remedies. The civil remedies for the collection of local taxes, fees,
or charges, and related surcharges and interest resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattels or effects, and other
personal property of whatever character, including stocks and other securities, debts, credits, bank
accounts, and interest in and rights to personal property, and to levy upon real property and interest
in or rights to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the
discretion of the City Treasurer.
Section 390. 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 deputy may, upon written notice, seize or confiscate
any personal property belonging to the person or any personal property subject to the lien, in
sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto
incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy
shall issue a duly authenticated certificate based upon the records of this office showing the fact of
delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve
as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's
right to claim exemption under the provisions of existing laws. Distrained personal property shall
be sold at public auction in the manner herein provided for.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or
cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by
himself shall be left either with the owner or person from whose possession the goods, chattels, or
effects are taken, or at the dwelling or place of business of that person and with someone of
suitable age and discretion, to which list shall be added a statement of the sum demanded and a
note of the time and place of sale.
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(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less
than three (3) conspicuous places in the territory of the local government units where the distraint
is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not
be less than twenty (20) days after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One place for the posting of the notice shall
be at the Office of the City Mayor.
(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the
consummation of the sale, all proper charges are paid to the officer conducting the same, the goods
or effects distrained shall be restored to the owner.
(e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the
sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash.
Within five (5) days after the same, the City Treasurer, shall make a report of the proceedings in
writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days from
the date of distraint, the same shall be considered as sold to the local government unit concerned
for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of
the same amount, the tax delinquencies shall be canceled.
Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a
representative of the Commission on Audit and the City Assessor as Members.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax
including the surcharges, interest, and other penalties incident to delinquency, and the expenses of
the distraint and sale. The balance over and above what is required to pay the entire claim shall be
returned to the owner of the property sold. The expenses chargeable upon the seizure and sale
shall embrace only the actual expenses of seizure and preservation of the property pending the sale,
and no charge shall be imposed for the services of the local officer or his representative. Where the
proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be
distrained until the full amount de, including all expenses, is collected.
(g) Levy on Real Property. After the expiration of the time required to pay the delinquency
tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of
personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall
prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the
tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be effected by writing upon said certificate of
description of the property upon which levy is made. At the same time, written notice of the levy
shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate
the levy on the tax declaration and certificate of title of the property, respectively, and the
delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in
respect to which the liability arose, or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of
distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy
his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint,
proceed with the levy on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by
the levying officer to the Sangguniang Panlungsod.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails
to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if
he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be
dismissed from the service after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall
proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be
necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at
least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall,
and in a public and conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in the city. The
advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the
time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and
a short description of the property to be sold. At any time before the date fixed for the sale, the
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taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he
fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or
on the property to be sold, or at any other place as determined by the City Treasurer, conducting
the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of
the sale to the Sangguniang Panlungsod, and which shall form part of his records. After
consultation with the 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 proceedings of the sale, describing the property sold, stating the name
of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges,
interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the
claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may,
by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by
means of the remedies provided for in this Ordinance, including the preservation or transportation
in case of personal property, and the advertisement and subsequent sale, in cases of personal and
real property including improvements thereon.
(j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent
taxpayer or his representative shall have the right to redeem the property upon payment to the City
Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties
from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per
month on the purchase price from the date of purchase to the date of redemption. Such payment
shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a
certificate of redemption from the City Treasurer or his 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 not more than two percent (2%) per month herein provided for, the portion of
the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be
free from the lien of such taxes, fees or charges and other related surcharges, interests, and
penalties.
The owner, shall not, however, be deprived of the possession of said property and shall be
entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided
herein, the 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.
(l) 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 cost, the
City Treasurer shall purchase the property on behalf of the 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 concerned upon registration with his
office of any such declaration of forfeiture to transfer the title of the forfeited property to this city
without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount of the
taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The 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 the preceding paragraph at public auction. The proceeds of
the sale shall accrue to the general fund of this city.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial
Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by
civil action in any court of competent jurisdiction. The civil action shall be filed by the City
Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as
implemented under Article 284 of the Implementing Rules and Regulations (IRR).
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(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if
necessary until the full amount due, including all expenses is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be
exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment
of any local tax, fee or charge, including the related surcharge and interest:
(i) Tools and the implements necessarily used by the delinquent taxpayer in the
trade or employment;
(ii) One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his occupation;
(iii) His necessary clothing, and that of all his family;
(iv) Household furniture and utensils necessary for housekeeping and used for
that purpose by the delinquent taxpayer, such as he may select, of a value not
exceeding Ten Thousand Pesos (P10,000.00);
(v) Provisions, including crops, actually provided for individual or family use
sufficient for four (4) months;
(vi) The professional libraries of doctors, engineers, lawyers and judges;
(vii) One fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood;
and
(viii) Any material or article forming part of a house or improvement of any real
property.
ARTICLE C. TAXPAYER'S REMEDIES
Section 391. Periods of Assessment and Collection.
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they
became due. No action for the collection of such taxes, fees, or charges, whether administrative or
judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges
which have accrued before the effectivity of the Local Government Code of 1991 may be assessed
within a period of five (5) years from the date they became due.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may
be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of
assessment by administrative or judicial action. No such action shall be instituted after the
expiration of said period: Provided, however, that taxes, fees and charges assessed before the
effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of
assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall
be suspended for the time during which:
(i) The treasurer is legally prevented from making the assessment of collection;
(ii) The taxpayer requests for a reinvestigation and executes a waiver in writing
before expiration of the period within which to assess or collect; and
(iii) The taxpayer is out of the country or otherwise cannot be located.
Section 392. Protest of Assessment. When the City Treasurer or his duly authorized
representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of
assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges,
interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a
written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall
become final and executory. The City Treasurer shall decide the protest within sixty (60) days
from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30)
days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within
which to appeal with the court of competent jurisdiction otherwise the assessment becomes
conclusive and unappealable.
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Section 393. Claim for Refund of tax Credit. No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected
until a written claim for refund or credit has been filed with the City Treasurer. No case or
proceeding shall be entertained in any court after the expiration of two (2) years from the date of
payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit.
Section 394. Legality of this Code. Any question on the constitutionality or legality of
this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the
Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of
the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity
of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided
finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day
period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the
appropriate proceedings with a court of competent jurisdiction.
ARTICLE D. MISCELLANEOUS PROVISIONS
Section 395. Power to Levy Other taxes, Fees or Charges. The city may exercise the
power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated
herein or taxed under the provisions of the National Internal revenue Code, as amended, or other
applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive,
confiscatory or contradictory to declared national policy. Provided, further, that the ordinance
levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted
for the purpose.
Section 396. Publication of the Revenue Code. Within ten (10) days after its approval,
a certified copy of this Revenue Code shall be published in full for three (3) consecutive days in a
newspaper of local circulation. Provided, however, that in cases where there are no newspapers of
local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible
places.
Section 397. Public Dissemination of this Code. Copies of this Revenue Code shall be
furnished to the City Treasurer for public dissemination.
Section 398. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the
sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but
in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.
Section 399. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in

this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons,
whether natural or juridical, including government-owned or controlled corporations, except local
water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and
educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer
or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration,
business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher
of books or other reading materials prescribed by Department of Education (DepEd) as school
texts or references, insofar as receipts from the printing and/or publishing thereof are concerned,
are hereby withdrawn.
CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 400. Penalties for Violation of Tax Ordinance. Any person or persons who
violates any of the provisions of this Ordinance or the rules or regulations promulgated by
authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of
not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
114
If the violation is committed by any juridical entity, the President, General Manager, or the
individual entrusted with the administration thereof at the time of the commission of the violation
shall be held responsible or liable thereof.
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 Code.
CHAPTER IX. FINAL PROVISIONS

Section 401. Separability Clause. If for any reason, any section or provision of this
Code shall be held to be unconstitutional or invalid by competent authority, such judgment or
action shall not affect or impair the other sections or provisions thereof.
Section 402. Applicability Clause. All other matters relating to the impositions in this
Code shall be governed by pertinent provisions of existing laws and other ordinances.
Section 403. Repealing Clause. Al ordinances, rules and regulations, or part thereof, in
conflict with, or inconsistent with any provision of this code are hereby repealed or modified
accordingly.
Section 404. Effectivity. This code shall take effect after its publication in a newspaper
of local circulation for three (3) consecutive days.
Enacted on August 7, 2006.
(Sgd.)
(Sgd.) ALFREDO FIGUERRES, JR. (Sgd.) AUDIE Q. AGDAMAG





(Sgd.) CONSTANTE V. BENZON (Sgd.) CHRIS DAN F. FIELDAD

Attested:

Approved:
FERDINAND C. MEDINA
City Mayor
Note: Date Received for LCE’s approval: September 7, 2006

Date Approved/returned: October 18, 2006
115
CITY OF VIGAN
SECOND CITY COUNCIL

ORDINANCE NO. 04
Series of 2007
“AN ORDINANCE AMENDING SECTION 379 OF THE REVENUE CODE

OF 2006 OF THE CITY OF VIGAN”
SECTION 1. AMENDATORY PROVISION. Section 379 of the Revenue

Code of 2006 of the City of Vigan shall be amended to read as follows:
Section 379. Time of Payment. Unless specifically

provided herein, all taxes, fees, and charges imposed in this
Code be paid within the first two (2) months of each year and
first twenty (20) days of the subsequent quarter for those who
are paying in installment basis.
SECTION 2. EFFECTIVITY. This ordinance shall take effect upon its

approval.
ENACTED ON FEBRUARY 26, 2007.
(Sgd.)
(Sgd.) ALFREDO FIGUERRES, JR. AUDIE Q. AGDAMAG




(Sgd.) CONSTANTE V. BENZON CHRIS DAN F. FIELDAD

Attested:

Approved:
(Sgd) FERDINAND C. MEDINA

City Mayor
City of Vigan
THIRD CITY COUNCIL

ORDINANCE NO. 08
SERIES OF 2007
AN ORDINANCE AUTHORIZING THE CITY MAYOR AND THE

PRESIDING OFFICER OF THE SANGGUNIANG PANLUNGSOD
TO AUGMENT ANY ITEM IN THE APPROVED ANNUAL BUDGET
FROM SAVINGS IN OTHER ITEMS.
SECTION 1. The City Mayor and the Presiding Officer of the Sangguniang
Panlungsod is hereby authorized to augment any item in the approved
Annual Budget from savings in other items within the same expense class of
their respective appropriations (Personnel Services, MOOE, Development
Fund, Non-Office Expenditures, Capital Outlay).
SECTION 2. This Ordinance shall take effect upon approval.
ENACTED on October 03, 2007.
(Sgd.)
(Sgd.) LOURDES DG BAQUIRAN. (Sgd.) AUDIE Q. AGDAMAG

(Sgd.) GEORGE J. VILLANUEVA (Sgd.) HENRY A. FORMOSO

(Sgd.) EVERIN F. MOLINA (Sgd.) ANDRES A. ADRIATICO
(Sgd.) HERMENIGILDO A. APELIN (Sgd.) LORETO A. QUIBILAN

(Sgd.) MAXIMO M. ALVES (Sgd.) BENEDICTO JOSE P. VERZOSA

CONSTANTE V. BENZON (Sgd.) CHRIS DAN F. FIELDAD

Attested:
JAYSON P. AVILA
By:
(Sgd.) MA. ANGELITA A. ASUNCION

Admin. Aide VI
Approved:
(Sgd)EVA MARIE S. MEDINA

City Mayor
City of Vigan
THIRD CITY COUNCIL

ORDINANCE NO. 10
SERIES OF 2007
EXPLANATORY NOTE
WHEREAS, the City Government of Vigan owns a real property at Taguig

City, Metro Manila, consisting of a lot with a two (2) storey building;
WHEREAS, the said building consists of dormitories and function rooms

suitable for lodging, seminars/conferences and other group meetings;
WHEREAS, the City Government offers the said dormitories and function
rooms for lease including the ground area thereon, as a mean of
generating revenues for the maintenance and operation of the said
property.
NOW THEREFORE BE IT ORDAINED by the Sangguniang Panlungsod

of the City of Vigan in session duly assembled to enact:
Section 1. Title. AN ORDINANCE ESTABLISHING THE RATES AND

GUIDELINES FOR THE USE AND OPERATION OF VILLA
FERNANDINA DE VIGAN IN THE CITY OF TAGUIG, METRO MANILA.
Section 2. Description of Facilities.

2.1. Dormitory Rooms
2.1.1 Padre Jose Burgos – with an approximate
51 square meters; 5 double deck;
2.1.2 Isabelo de los Reyes with an approximate
of 86 square meters; 9 double deck;
2.1.3. Vicente Singson Encarnacion with an
approximate of 32 square meters; 3
double deck.
2.2. Executive Rooms
2.2.1. President Elpidio Quirino Room – 1 unit
with an approximate 32 square meters
floor area with toilet and bath (ground
floor)
2.2.2. Juan de Salcedo – 1 unit with an
approximate of 51 square meters floor
area with toilet and bath (2nd floor)
1
2.3. Function Room (Leona Florentino Hall) – the whole
area is 8m x 22m or a total of 176 square meters. It
has a detachable divider that can divide the whole
function room into Function Room 1 and 2 with a
capacity of 180 persons. It can also be used as room
with a capacity of 48 persons.
2.3.1. Function Room 1 – 8m x 10m or a total of 80
square meters, fully airconditioned. It can also
be used as dormitory room with a capacity of 20
persons.
2.3.2. Function Room 2 – 8m x 12m or a total of 96
square meters, fully airconditioned. It can also
be used as dormitory room with a capacity of 28
persons.
2.4. Container Van – 8 individual rooms with an area of

62.5 square meters with electric fan.
Section 3. Rates
3.1. Dormitory Rooms
3.1.1. Padre Jose Burgos Room (good for 10 persons)
- daily room rate with aircon P2,000,00
- extra bed 200.00
3.1.2. Isabelo de los Reyes Room (good for 18 persons)
- daily room rate with aircon P2,700.00
- extra bed 200.00
3.1.3. Vicente Singson Encarnacion Room (good for
6 persons)
- daily room rate with aircon P1,200.00
- extra bed 200.00
3.2. Executive Room

3.2.1 President Elpidio Quirino Room ( good for 8 persons)
- daily room rate with aircon P 2,400.00
- extra bed 200.00
3.2.2 Juan de Salcedo Room ( good for 10 persons)
- daily room rate with aircon P 3,000.00
- extra bed 200.00
3.3. Function Room(Leona Florentino Hall)

3.3.1. - Whole function Room (function room 1 & 2) –
P3,000.00 for the first 2 hours plus additional
P700.00/hour for succeeding hours.
- If used as dormitory room – P4,800.00
3.3.2. - Function Room 1 – P1,500.00 for the first 2 hours
plus additional P400.00/hour for succeeding hours.
3.3.3. - Function Room 2 – P2,500 for the first 2 hours plus
additional P600.00/hour for succeeding hours.
* Plus P500.00 – video fee (if any)
3.4. Container Van – P60.00/day
2
3.5. Parking Fee (for those who intent to park only)
2.5.1. Bus/Trucks – P200/day
2.5.2. Cars - P100/day
3.6. Ground Accomodation with tent for reception and function

area – P3,000 for the first 3 hours plus additional
P500.00/hour for succeeding hours.
3.7. Kitchen use – P2,000.00
Section 4. General Provisions
4.1. For the Function Room, a deposit of Fifty Percent (50%) of the
basic rate shall be required from the lessee and paid to the
cashier upon reservation of the facility, at least three (3) days
prior to the date of use. Full payment shall be made on or
before the date of use.
4.2. There shall be a 30% discount for all Bigueňos using the
rooms of the building.
4.3. Former City Officials, Employees and accredited NGOs shall
be given 50% discount.
4.4. Tenants which are certified as indigent Bigueňos are free to
use the container van.
4.5. Damages to properties shall be charged to persons concerned.
Section 5. Exemption
Exemption from payment for the use of any rooms and function
hall maybe given to any City Government Sponsored Program or Activity.
Section 6. General Fund

Income from the operation of the Villa Fernandina de Vigan shall
accrue to the General Fund under the Special Account primarily for the
maintenance of the building.
Section 7. Authority of the Office of the Mayor

The Office of the Mayor shall be authorized to promulgate policies
and guidelines for the adjustment of rates provided by this ordinance.
Section 8. Repealing Clause

Any ordinance or resolution fund inconsistent with any provision
of this ordinance shall be deemed repealed or modified accordingly.
Section 9. Effectivity
This ordinance shall take effect upon its approval
APPROVED on December 17, 2007.
(Sgd.)
LOURDES DG BAQUIRAN. (Sgd.) AUDIE Q. AGDAMAG

3



(Sgd.) JOHN PATRICK A. SINGSON (Sgd.) EDREEN JEREMIAH F. PAJARO

Attested:

Approved:
(Sgd)EVA MARIE S. MEDINA

City Mayor
4
City of Vigan
THIRD CITY COUNCIL

ORDINANCE NO. 02
SERIES OF 2008
AN ORDINANCE ADOPTING, APPROVING AND PRESCRIBING THE NEW

SCHEDULE OF MARKET VALUES FOR LANDS, BUILDINGS AND
MACHINERIES FOR THE REVISION OF REAL PROPERTY ASSESSMENTS
IN THE CITY OF VIGAN.
WHEREAS, the real property tax is the most stable source of revenue of a local
government unit necessitating the revision and update of valuation of fair market values
every three years as mandated by the Local Government Code of 1991;
WHEREAS, the last revision was in 1997 but the conversion of the Municipality of
Vigan to a city prevented the city government in revising and updating the fair market
values;
WHEREAS, the City of Vigan has to find ways and means to generate funds in order to
meet the logistical requirements and needs to implement its projects and programs to
accelerate its development;
WHEREAS, pursuant to Section 212 of the Local Government Code of 1991 and Article
310 of its Implementing Rules and Regulations, the City Assessor has prepared a
schedule of fair market values of real properties within the territorial jurisdiction of the
City; A certified copy of which is hereto attached and marked as appendices 1 and series
and is made an integral part of this ordinance;
WHEREAS, The Sangguniang Panlungsod’s Committee on Revenue, in cooperation

with the City Assessor has made consultations and public hearings to determine the
equitability and uniformity of values to be imposed and based it on the practicability and
the ability of owners to shoulder the proposed revised schedule of land valuation;
WHEREAS, the new schedule would be the basis in the computation of real property
taxes;
WHEREAS, after thorough deliberation on the subject matter, it is the consensus of this
body to adopt, approve and prescribe a new schedule of market values for lands,
buildings and machineries for the revision of real property assessment to take effect on
2009 up to 2011;
Now therefore, be it ordained by the Sangguniang Panlungsod of the City of Vigan in

session duly assembled, hereby mandate as follows:
SECTION I TITLE. An Ordinance Adopting, Approving, and Prescribing the New

Schedule of Values for Lands and Buildings for the Revision of Real Property
Assessments in the City of Vigan
SECTION II. DEFINITION OF TERMS
1. 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;
2. Actual Use – refers to the purpose for which the property is principally or
predominantly utilized by the person in possession thereof;
3. Agricultural Land – is a land devoted principally for planting of trees, raising of

crops, livestock and poultry, dairying, salt making, inland fishing and similar
aquacultural activities, and other agricultural activities, and is neither classified as
mineral, timber, residential, commercial or industrial land;
4. Appraisal – is the act or process of determining the value of a property as of a

specific date for a specific purpose;
5. Assessment – is the act or process of determining the value of a property, or

proportion thereof subject of taxation, including the discovery, listing,
classification, and appraisal of properties;
6. Assessment Level – is the percentage applied to the fair market value for
determination of the taxable value of the property;
7. Assessed Value – is the fair market value of the real property multiplied by the
assessment level. It is synonymous to taxable value;
8. Adjustment Factor – refers to the percentage adjustment for the type of road
where the property is located or accessible and the location of property such as
distance from the public road, and from the poblacion or trading center;
9. All weather road – includes national, provincial, municipal and all other public
roads whether concrete, asphalt, gravel, or crushed rock which may be traversed
without difficulty by motor vehicles under any kind of weather;
10. Commercial Land – is a land devoted principally for the profit and is neither
classified as agricultural, industrial, mineral, timber, or residential land;
11. Depreciated Value – is the remaining value after deducting depreciation cost
from the acquisition cost of property;
12. Economic Life – is the estimated period within which it is anticipated that a
machinery or equipment may be profitably utilized;
13. Fair Market Value – is the price 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;
14. 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 to a new or further purpose;
15. Industrial Land – is a land devoted principally to industrial activity as capital

investment and is neither classified as agricultural, commercial, timber, mineral or
residential land;
16. Machinery – embraces machines, equipment, mechanical contrivances,
instruments, appliances or apparatus which may or may not be attached,
permanently or temporarily to a 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 which are 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 purpose are designed for, or necessary to its manufacturing,
mining, logging, commercial, industrial or agricultural purposes;
17. Mineral Lands – are lands in where minerals, metallic or non-metallic, exist in
sufficient quantity or grade to justify the necessary expenditures in extracting and
utilizing such materials;
18. Reassessment – is the assigning of new assessed values of property, particularly

real estate, as a result of a general, partial, or individual reappraisal of the same
property;
19. Remaining Economic Life – is the period of time expressed in years from the
date of appraisal to the date when the machinery becomes valueless;
20. Remaining Value – is the value corresponding to the remaining useful life of the
machinery;
21. 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;
22. Residential Land – is land principally devoted for habitation;
23. Stripping Method – is the method used in reducing the unit value of a residential
land based on the specified standard depth;
24. One family dwelling – a detached building designed or occupied exclusively by

one family;
25. Duplex/Two family dwelling – a detailed building designed or occupied

exclusively by two families living independently of each other in their respective
dwelling unit;
26. Accessoria or Row house – a house of not more than two storey composed of a
row dwelling units entirely separated from one another by partly wall or walls and
with an independent entrance for each dwelling unit;
27. Apartment house – a residential house for five or more families living
independently of one another and/or doing their cooking on the premises, but with
one or more entrance common to the apartment.
28. Apartment – a room or suite of two or more rooms designed and intended or
occupied by one family for living, sleeping and cooking purposes;
29. Hotel/Motel/Inn – a building with more than 15 sleeping rooms, usually

occupied singly, where transients are provided with temporary lodging with or
without meals and no cooking facilities are provided in any individual suite;
30. Boarding house – a house containing not more than 15 sleeping rooms where
boarders are provided with lodgings and meals for a fixed sum paid by the month
or week in accordance with previous arrangement;
31. Lodging house – a building containing not more than 15 sleeping rooms where
lodging is provided for a fixed fee;
32. Ancillary building – a building subordinate to the main building on the same lot
and used for purposes customarily or incidental to those of the main building, such
as servant’s quarter, garage, pump house, laundry, etc.;
33. Assembly building or hall – A building used for gathering together of fifty or
more persons for purposes such as deliberation, workshop, entertainment,
amusement, or awaiting transportation of a hundred or more persons in drinking
and dining establishments;
34. Ancestral houses – refers to structures which have been existent for more than
fifty (50) years, the architecture of which is of Hispanic and Chinese influence;
35. Administrative/Office building – a building mainly used for offices
36. Theater/Cinema – a building especially designed for the presentation of plays,

opera, motion pictures, etc.
37. Warehouse/Bodega, & Cold Storage – a building mainly used for deposit and
storage of goods;
38. Supermarkets, Shopping Centers, Malls – a building used as a market or store

especially a food store, operated in part of self-serve, or in cash-carry basis;
39. Factory building – a building utilized for manufacturing goods or finished

products; manufacturing plant;
40. Recreational Building – a building used for recreational purposes like bowling
and billiard hall, club house, etc.;
41. Agricultural Building – a building designed and constructed to house farm

implements, hay, grain, poultry, livestock, and other horticultural products;
42. Sawmill and Lumber sheds – a building where wood is piled, sawn into planks
or boards by machine;
43. Gasoline Service Stations – a place where petrol, oil, and other requirements for
motor vehicles can be bought, and which usually also provides other facilities for
motorists such as toilets and a shop.
SECTION III. Schedule of Base Unit Market Values for Lands and Schedule of Base
Unit Construction Cost for Buildings and Other Structures as found on Appendix 1-8
hereof is hereby prescribed as the basis for the classification, appraisal and assessment of
residential, commercial and industrial lands in the City of Vigan, in connection with the
2008 General Revision of Real Property Assessment and Classification mandated under
Section 219 of the Local Government Code of 1991.
SECTION IV. The Schedule of Base Unit Market Value for Agricultural Lands as found
on pages Appendix 9-11 hereof is hereby prescribed as the basis for the classification,
appraisal and assessment of agricultural lands found in the City of Vigan.
SECTION V. The Assessment Levels found Appendix 12-13 hereof shall be the
assessment levels to be used in determining the taxable value of real properties in the
City of Vigan.
SECTION VI. MISCELLANEOUS PROVISIONS
1. As far as a property is applicable, this Schedule of Market Values shall be

controlling but where the property to be valued is of a kind not classified in this
schedule or of a kind which is a value not herein fixed, it shall be appraised at its
full current fair market value independently of this schedule and assessed for
taxation purposes in accordance with Section 20 and 220 of RA 7160.
2. Fruit bearing trees and perennial plants are exempted from taxation except when
the land is planted principally to such growth
3. The values herein provided for agricultural lands shall apply not only to lands
actually used for cultivation or being used for agricultural purposes but also to
lands which by their location or fertility or physical features and others should be
considered as agricultural land regardless of whether or not they are under
cultivation and in other words, actually used or best used should determine
whether lands are agricultural or otherwise. As a rule however, idle agricultural
lands shall be valued at the minimum rate provided in this schedule for a
particular land to be assessed. Similarly, urban lands shall include not only lands
actually used for urban purposes but also those by which reason of their location
should properly be considered as urban lands. The fact that such lands may be
actually used for agricultural purposes does not necessarily make agricultural
lands rather than urban lands.
4. Agricultural lands along rivers which productivity is known to be frequently

adversely affected by flood waters may be valued at 60% only of what it should
be in this schedule under normal conditions. Similarly, market values for
agricultural lands which is due to its physical features therein and soil quality are
known to be unproductive may be reduced to as low as 50% only with the value
fixed in this schedule for the corresponding land classification.
5. For low or sunken areas of land, a reduction from the base unit value per square
meter may be allowed due to the cost of filling to bring the same at par with the
adjoining developed lot, provided, however, that such a reduction will in no case
exceed 10% of the base value thereof.
6. Land to be used for more than one crop yearly as for example: rice and corn, rice
and vegetable or any other combination of multiple cropping shall be valued with
one productivity grade higher than what it would otherwise be assessed with one
property only.
7. No parcel of low level land shall be considered as pastureland for purposes of the
schedule herein if it is less than one hectare or when it is not principally devoted
for the feeding and/or raising of large cattle, sheep or goat. Small low land areas
not otherwise classified and declared shall be considered uncultivated land
suitable for cultivation.
8. Adjustment value for frontage shall be added to the valuation of all commercial
lots fronting streets or roads. The same is derived by multiplying the length of
frontage in linear meters by 50% of the unit base value thereof.
9. Vacant or idle lands located in a purely residential or commercial area or mixed
residential or commercial area shall be classified as to the predominant
classification of the lot in the immediate vicinity.
10. For purposes of reclassification, the minimum area for residential lots shall be 200
square meters and the maximum shall be independent to the kind of building
constructed.
SECTION VII. REGULARITY OF REVISION. To comply with Section 212 of the Local
Government Code of 1991, the City Assessor is empowered to make a revision every
three years hereafter.
SECTION VIII. REPEALING CLAUSE. All local executive orders, local ordinances
and policies found inconsistent with the provision of this ordinance are hereby repealed,
amended and modified accordingly.
SECTION IX. SEPARABILITY CLAUSE. Any part or provision of this ordinance

that may be found illegal or unconstitutional by competent authority shall not affect the
other parts and provisions thereof, which shall remain in full force and effect.
SECTION X. EFFECTIVITY. This ordinance shall be published for in a newspaper of

general circulation or in public places and shall take effect on January 1, 2009.
APPROVED on April 8, 2008.

(Sgd.)
LOURDES DG BAQUIRAN. (Sgd.) AUDIE Q. AGDAMAG


(Absent) EVERIN F. MOLINA (Sgd.) ANDRES A. ADRIATICO




Attested:

Approved:
(Sgd) EVA MARIE S. MEDINA

City Mayor
APPENDIX 1
I. SCHEDULE OF BASE UNIT MARKET VALUES FOR RESIDENTIAL,

COMMERCIAL AND INDUSTRIAL LANDS
A. Commercial Lands
1997 2008
COMMERCIAL MARKET VALUE PER SQ. MARKET VALUE PER SQ.
MTRS MTRS
C-1 180.00 240.00

C-2 160.00 220.00
C-3 140.00 200.00
C-4 - 180.00
• Corner Lot, Add 35% of Base Unit Value

• Commercial lots fronting streets & roads, Add value by multiplying in linear meters by 50% of
Base Unit Value
B. Industrial Lands
1997 2008
INDUSTRIAL MARKET VALUE PER MARKET VALUE PER
SQ. MTRS. SQ. MTRS.
I–1 180.00 230.00

I–2 160.00 210.00
I-3 140.00 190.00
• Corner Lot, Add 30% of Base Unit Value

C. Residential Lands
1997 2008
RESIDENTIAL MARKET VALUE PER MARKET VALUE PER
SQ. MTRS. SQ. MTRS.
R-1 90.00 120.00

R-2 80.00 110.00
R-3 70.00 100.00
Interior Lots - 90.00
Corner Lot, Add 25% of Base Unit Value

Standard Depth for Stripping - - 25 meters
• Stripping: R-1, R-2, & R-3
1st strip - - 100%
2nd strip - - 80%
3rd strip - - 60%
APPENDIX 2
SUB-CLASSIFICATION CRITERIA
(Urban Lands)
A. RESIDENTIAL LANDS
I. FIRST CLASS RESIDENTIAL LANDS (R - 1)

a. Along concrete road;
b. Where high grade apartment or residential buildings are predominantly situated;
c. Where public utility transportation facilities are exceptionally regular towards major
trading centers;
d. Located next to a commercially classified lands;
e. Where water, electric, and telephone facilities are available;
f. Commands the highest residential land value in the city/municipality;
g. Free from squatters
II. SECOND CLASS RESIDENTIAL LANDS (R – 2)

a. Along concrete or asphalted road;
b. Where semi-high grade apartments or residential buildings are predominantly situated.
c. Where public utility transportation facilities are fairly regular towards major trading
centers;
d. Located next to First Class Residential Lands
e. Commands lesser value than the First Class Residential Lands
f. Free from squatters
III. THIRD CLASS RESIDENTIAL LANDS (R – 3)

a. Along all-weather road;
b. Where average grade residential buildings are predominantly situated;
c. Where public utility transportation facilities are regular towards major trading centers;
d. Located next to Second Class Residential Lands
e. Where water and electric facilities are available
f. Commands lesser value than Second Class Residential Lands
IV. FOURTH CLASS RESIDENTIAL LANDS (R – 4)

a. Along all-weather road
b. Where low-grade residential buildings are predominantly situated;
c. Located next to Third Class Residential Lands
d. Where public utility transportation facilities are irregular
e. Where water facilities are commonly pump wells
f. Commands lesser value than Third Class Residential Lands
B. RESIDENTIAL LAND SUBDIVISIONS
Residential Land Subdivisions are classified according to the degree or extent of development and
facilities, regardless of location from the trading center of the city / municipality. Therefore, their
respective schedule of base market value shall be independently established based from the sales analysis
of the lots therein. The unit market value for subdivision lots shall not, under any circumstance, be less than
adjoining lands classified in accordance with the above criteria for sub-classification.
C. COMMERCIAL LANDS
I. FIRST CLASS COMMERCIAL LANDS (C – 1)

a. Located along concrete road
b. Where the highest trading, social (or educational activities of the City / Municipality take
place)
c. Where concrete or high grade commercial or business buildings are situated;
d. Where vehicular and pedestrian traffic flow are exceptionally busy;
e. Apparently commands the highest commercial land value in the city or municipality
II. SECOND CLASS COMMERCIAL LANDS (C – 2)

a. Along concrete or asphalted road;
b. Where trading, social (or educational) activities are considerably high, but fall short from
that of the First Class Commercial Lands;
c. Where semi-concrete commercial or business buildings are situated;
APPENDIX 3
d. Where vehicular and pedestrian traffic flow are considerably busy, but fall short from that
of First Class Commercial Lands;
e. Commands lesser value than the First Class Commercial Lands.
III. THIRD CLASS COMMERCIAL LANDS (C – 3)

a. Along concrete or asphalted road
b. Where trading, social, (or educational) activities are significantly less than the Second
Class Commercial Lands;
c. Where average grade commercial or business buildings are situated;
d. Where vehicular and pedestrian traffic flow are fairly busy;
e. Commands lesser value than the Second Class Commercial Lands.
IV. FOURTH CLASS COMMERCIAL LANDS (C – 4)

a. Along all weather road
b. Where trading, social, (or educational) activities are significantly low but predominant;
c. Where mixed commercial and residential buildings are situated;
d. Where vehicular and pedestrian traffic flow are regularly less busy;
e. Commands lesser value than the Third Class Commercial Lands.
INDUSTRIAL LANDS
I. FIRST CLASS INDUSTRIAL LANDS (I – 1)

a. Along concrete or asphalted roads
b. Located within a distance of not more than 10,000 meters to the major trading centers of
the city / municipality;
c. Where the vicinity is extensively used for industrial purposes;
d. Commands the highest industrial land value in the city / municipality
II. SECOND CLASS INDUSTRIAL LANDS (I – 2)

a. Along concrete or asphalted public road, pier, seacoast, or navigable river;
b. Located within a distance of more than 10,000 meters but not beyond 50,000 meters to
the major trading centers of the city / municipality;
c. Where the vicinity is extensively used for industrial purposes;
d. Commands lesser land value than first class Industrial Lands.
III. THIRD CLASS INDUSTRIAL LANDS (I – 3)

a. Located more than 50,000 meters to the major trading centers of the city or municipality;
b. Where the vicinity is extremely used for industrial purposes;
c. Commands lesser land value than the Second Class Industrial Lands
SCHEDULE OF FAIR MARKET VALUES FOR BUILDINGS AND OTHER STRUCTURES APPENDIX 4
(1) (2) (3) (4) (5) (6) (7) (8)

Single –detached Duplex, Apartment or Boarding House, Ancestral house, Ancillary Bldgs: Market, malls, Administrative & School Bldg
Type Nipa Hut Row House, Town House Lodging House, Historical and a) Guard house Shopping Centers, Office Bldgs.
of Hotel/Motel/Inn Vintage Bldgs. b) Laundry Restaurants Banks
Bldg. Hospital c) Quarters, etc
I 730.00
II-A 1,180.00 1,300.00 1,430.00 700.00 1,540.00 1,430.00
II-B 940.00 1,040.00 1,140.00 560.00 1,230.00 1,140.00
III-A 2,860.00 3,150.00 3,450.00 2,860.00 1,720.00 3,730.00 3,730.00 3,450.00
III-B 2,500.00 2,750.00 3.020.00 2,500.00 1,500.00 3,260.00 3,260.00 3,020.00
III-C 2,120.00 2,330.00 2,570.00 2,120.00 1,270.00 2,770.00 2,770.00 2,570.00
III-D 1,800.00 1,980.00 2,180.00 1,800.00 1,080.00 2,350.00 2,350.00 2,180.00
III-E 1,480.00 1,620.00 1,790.00 1,480.00 880.00 1,930.00 1,930.00 1,790.00
IV-A 4,500.00 4,950.00 5,400.00 4,500.00 2,700.00 5,850.00 5,850.00 5,400.00
IV-B 4,050.00 4,450.00 4,860.00 4,050.00 2,430.00 5,260.00 5,260.00 4,860.00
IV-C 3,640.00 4,010.00 4,370.00 3,640.00 2,190.00 4,740.00 4,740.00 4,370.00
IV-D 3,270.00 3,600.00 3940.00 3,270.00 1,970.00 4,260.00 4,260.00 3,940.00
V-A 5,000.00 5,500.00 6,000.00 5,000.00 3,000.00 6,500.00 6,500.00 6,000.00

(11) (12) (13) (14) (15) (16)
(9)
Gymnasium Gas Refilling Swimming Pool and Factory, Warehouse, Saw mills and Lumber Barns, Granary,
Churches. Coliseum/Cockpit and Bath House Bodega, Storage, sheds Stable, Poultry,
Type of
Assembly House Sports Stadia Service Stations Industrial Bldgs. Piggery, Livestock
Bldg.
(10)
Theater, cinema
I 630.00 500.00
II-A 1,180.00 950.00 940.00 1,020.00 780.00
II-B 940.00 760.00 750.00 810.00 620.00
III-A 2,860.00 2,300.00 2,300.00 3,450.00 2,290.00 2,500.00 1,900.00
III-B 2,500.00 2,010.00 2,010.00 3,020.00 2,000.00 2,180.00 1,660.00
III-C 2,120.00 1,710.00 1,710.00 2,570.00 1,700.00 1,850.00 1,410.00
III-D 1,800.00 1,450.00 1,450.00 2,180.00 1,440.00 1,570.00 1,200.00
III-E 1,480.00 1,190.00 1,190.00 1,790.00 1,180.00 1,280.00 980.00
IV-A 4,500.00 3,600.00 3,600.00 5,400.00 3,600.00 3,000.00
IV-B 4,050.00 3,240.00 3,240.00 4,860.00 3,240.00 2,700.00
IV-C 3,640.00 2,920.00 2,920.00 4,370.00 2,910.00 2,430.00
IV-D 3,270.00 2,630.00 2,630.00 3,940.00 2,620.00 2,180.00
V-A 5,000.00 4,000.00 4,000.00 6,000.00 4,000.00
APPENDIX 5
APPENDIX 6
TYPES OF CONSTRUCTION
All buildings shall be classified or dentified according to the following types:
Type I Buildings shall be of wood construction. The structural elements may be any of the materials permitted as follows: Nipa houses and similar structures faling under this type.
TYPE II Buildings shall be of wood construction with protective fire-resistant materials and one (1) hour fire-resistive throughout, except that permanent non-bearing partitions may use fire-retardant
treated wood with framing assembly.
A. Third group wooden structural framings, floorings, and sidings and G.I. roofing.
B. Third group wooden structural framing, floorings and sidings, and G.I. roofing but structural members are substandard.
TYPE III Buildings shall be of masonry and wood construction. Structural elements may be any of the materials permitted by the National Building Code. Provided, that the building shall be one (1) hour
fire-resistive throughout. Exterior walls shall be of incombustible fire-resistive construction
A. First group structural framings, walls and G.I. roofing
B. First group wooden structural framings, floorings, and walls on the first floor and tanguile walls on the second floor and G.I. roofing.
C. First group wooden post, girders, girts, windowsills and head, apitong floor joist and roof framing, tanguile floorings and sidings, and G.I. roofing.
D. Third group wooden structural framings, floorings and sidings and G.I roofing.
E. Third group wooden structural framings, floorings and sidings and G.I. roofing, but structural members are substandard.
TYPE IV Buildings shall be of steel, iron, concrete or masonry construction. Walls, ceiling and permanent partitions shall be of incombustible fire-resistive construction, except that permanent non-bearing
partitions of one (1) hour fire-resistive construction may use fire-retardant treated wood within the framing assembly. A. Columns, beams, walls, floors and roof are all
reinforced concrete
B. Concrete columns and beams, walls are hollow blocks, reinforced concrete or tile roofing.
C. Concrete columns and beams – but hollow block walls and G.I. roofings
D. Concrete columns, beams, and walls – but wooden floor joists, flooring and roof framings and G.I. roofing; even if walls are in CHB, kitchen and T & B are in reinforced concrete
slabs.
TYPE V Buildings shall be four (4) hour fire-resistive throughout. The structural elements shall be of steel, iron, concrete or masonry construction. Walls, ceilings and permanent partitions shall be of
incombustible fire-resistive construction.
A. Structural steel and reinforced concrete columns, beams and trusses.
B. SCHEDULE OF DEPRECIATION
P.A 1st 5 Years 2nd 5 years 3rd 5 years 4th 5 years AFTER 20 YEARS RESIDUAL VALUE
V 1.0% 1.3% 1.5% 1.8% 2.0% 40.0%
IV-A 1.2% 1.5% 1.7% 2.0% 2.3% 37.0%
IV-B 1.3% 1.6% 1.8% 2.0% 2.5% 35.0%
IV- C,D 1.5% 1.8% 2.2% 2.5% 2.8% 33.0%
III – A,B 2.0% 2.2% 2.5% 2.8% 3.0% 30.0%
III – C, D 2.3% 2.5% 2.8% 3.0% 3.2% 25.0%
III – E 2.5% 2.7% 3.0% 3.3% 3.5% 20.0%
II – A 3.0% 3.2% 3.5% 3.8% 4.0% 15.0%
II – B 3.2% 3.5% 3.8% 4.2% 4.5% 12.0%
I 3.5% 3.8% 4.0% 4.5% 5.0% 10.0%
In the excess of the above rate of annual depreciation, bigger rate may be granted for extra ordinary causes, if properly presented and described as in the case of the following:
11. Damage due to catastrophe (earthquake, fire, deluge)

12. Heavily damaged due to pest (termite, anay or pest)
13. Established defects of construction
14. Obsolescene
APPENDIX 7
C. SCHEDULE OF UNIT COST FOR EXTRA ITEMS
(Component Parts of Buildings)
1. Carport -- 20% of Base Unit Construction Cost (BUCC)

2. Mezzanine -- 30% of BUCC plus additional cost for finishing
3. Porch -- 15% of BUCC plus additional cost for finishing
4. Balcony -- 10% of BUCC plus additional cost for finishing
5. Terrace:
Covered -- 25% of BUCC plus additional cost for finishing
Open -- 15% of BUCC plus additional cost for finishing
6. Roof Deck:
Penthouse -- 40% of BUCC plus additional cost for finishing
Covered -- 45% of BUCC plus additional cost for finishing
Open -- 30% of BUCC plus additional cost for finishing
7. Basement:
Residential -- 110% of BUCC plus additional cost for finishing
High-Rise Bldg. -- 130% of BUCC plus additional cost for finishing
8. Pavement:
Tennis Court -- 2,000.00 per square meter
Concrete:
10cm thick -- 520.00 per square meter
9. Floor Finishing:
Granite -- 2,000.00 per square meter
Marble Slabs -- 1,500.00 per square meter
Marble Tiles/Crazy cut -- 1,200.00 per square meter
Narra/Fancy Wood Tiles -- 700.00 per square meter
Ordinary wood tiles -- 400.00 per square meter
Vinyl tiles -- 80.00 per square meter
Washout Pebbles -- 100.00 per square meter
Unglazed Tiles -- 500.00 per square meter
Granolithic -- 150.00 per square meter
10. Special Glass Panels/sidings -- 1,800.00 per square meter
11. CHB Fence: --1,200.00 per square meter
With steel gate -- 2,500.00 per square meter
With iron grills -- 3,000.00 per square meter
12. Wallings: (use the same rate of the floor finishing as indicated above)
a. Double walling (ordinary plywood) -- 400.00 per square meter
b. Double walling (narra paneling) -- 600.00 per square meter
c. Glazed White Tiles -- 600.00 per square meter
d. Glazed Color Tiles -- 600.00 per square meter
e. Fancy Tiles -- 550.00 per square meter
f. Synthetic Rubble -- 350.00 per square meter
g. Bricks -- 350.00 per square meter
13. Ceiling: (below concrete floor)
a. ordinary plywood -- 500.00 per square meter
b. Luminous ceiling -- 550.00 per square meter
c. Acoustic -- 650.00 per square meter
d. Special Finish -- 700.00 per square meter
14. Extra Toilet and Bath – ordinary finish -- 500.00 per square meter
15. Painting -- 150.00 per square meter
APPENDIX 8
II. SCHEDULE OF BASE UNIT MARKET VALUES FOR AGRICULTURAL LANDS
KINDS OF LAND CLASS AND BASE UNIT MARKET VALUE (PER HECTARE)
1 2 3
RICELAND (IRRIGATED)
88,000 77,000 66,000
RICELAND (UNIRRIGATED) 66,000 55,000 50,000
CORN LAND 32,000 28,000 24,000
VEGETABLE LAND 100,000 95,000 85,000
FISHPOND 130,000 116,000 100,000
MANGOLAND 150,000 135,000 120,000
ORCHARD LAND 26,000 22,000 18,000
SANDY/STONY/SWAMPY LAND 20,000 17,000 14,000
PASTURE/COGON LAND 20,000 17,000 14,000
ADJUSTMENT FACTORS
The following guides are recommended for percentage adjustment on values of agricultural lands:
Type of Road ( accessibility factor)
TYPE OF ROAD % ADJUSTMENT
A) Provincial or National Roads No deduction from base market value of 100%
b) For all Weather Roads 3% deduction from base market value of 100%
c) Along Dirt Road 6% deduction from base market value of 100%
d) For No Road outlet 9% deduction from base market value of 100%
Location:
Distance in Kilometers a. All-weather Road b. Local Trading Center
0 to 1 0 +5%
Over 1 to 3 -2% 0
Over 3 to 6 -4% -2%
Over 6 to 9 -6% -4%
Over 9 -8% -6%
APPENDIX 9
APPENDIX 10
PRODUCTIVITY CLASSIFICATION
(1) RICELAND (IRRIGATED) (at P11.00/kilo, 50 kilos/cavan)
1st CLASS – Lands capable of producing 160 or more cavans of palay per hectare annually
Computation: 11 x 50 x 160 = 88,000
2nd CLASS – Lands capable of producing 140 – 159 cavans of palay per hectare annually
Computation: 11 x 50 x 140 = 77,000
3rd CLASS – Lands capable of producing 120 – 139 cavans of palay per hectare annually
Computation: 11 x 50 x 120 = 66,000
(2) RICELAND (UNIRRIGATED) (at P11.00/kilo, 50 kilos/cavan)
1st CLASS – Lands capable of producing 120 or more cavans of palay per hectare annually.
Computation: 11 x 50 x 120 = 66,000
2nd CLASS – Lands capable of producing 100 to 119 cavans of palay per hectare annually.
Computation: 11 x 50 x 100 = 55,000
3rd CLASS – Lands capable of producing 91-109 cavans of palay per hectare annually.
Computation: 11 x 50 x 91 – 50,000
(3) CORNLAND (at P8.00/kilo, 50 kilos/cavan)
1st CLASS – Lands capable of producing 80 or more cavans of corn per hectare annually
Computation: 8 x 50 x 80 = 32,000
2nd CLASS – Lands capable of producing 70 to 80 cavans of corn per hectare annually
Computation: 8 x 50 x 70 = 28,000
3rd CLASS – Lands capable of producing 60 to 70 cavans of corn per hectare annually
Computation: 8 x 50 x 60 = 24,000
(4) VEGETABLELAND: (at P10.00/kilo)
1st CLASS – Lands capable of producing 10,000 kilos of vegetables or more per hectare annually.
Computation: 10,000 x 10 = 100,000
2nd CLASS – Lands capable of producing 9,500 kilos to 10,000 kilos of vegetables per hectare annually.
Computation: 9,500 x 10 = 95,000
3rd CLASS – Lands capable of producing 8,500 kilos to 9,500 kilos of vegetables per hectare annually.
Computation: 8,500 x 10 = 85,000 17
(5) FISHPOND: (at P80.00/kilo)
1st CLASS – Lands capable of producing 1625 kilos or more of fish products per hectare annually.
Computations: 1625 x 80 = 130,000
2nd CLASS – Lands capable of producing 1450 kilos to 1625 kilos of fish products per hectare annually.
Computations: 1450 x 80 = 116,000
3rd CLASS – Lands capable of producing 1250 kilos to 1450 kilos of fish products per hectare annually.
Computations: 1250 x 80 = 100,000
(6) MANGOLAND: (at P15.00/kilo with an average of 50 kilos/tree)
1st CLASS – Lands capable of producing 10,000 kilos or more of fruit products per hectare annually.
Computation: 15 x 10,000 = 150,000
2nd CLASS – Lands capable of producing 9,000 kilos to 10,000 kilos of fruit products per hectare annually
Computation: 15 x 9,000 = 135,000
3rd CLASS – Lands capable of producing 8,000 kilos to 9,000 kilos of fruit product per hectare annually.
APPENDIX 11
Computation: 15 x 8,000 = 120,000
(7) ORCHARDLAND
1ST CLASS – Lands capable of producing an average of 26,000 worth of fruit products per hectare
annually.
2nd CLASS – Lands capable of producing more than 22,000 but less than 26,000 worth of fruit products per
hectare annually.
3rd CLASS – Lands capable of producing more than 18,000 but less than 22,000 worth of fruit products per
hectare annually.
(8) STONY, SANDY, SWAMPY, PASTURE, COGONLAND
1st CLASS – Lands capable of producing an average of 20,000 worth of land products per hectare annually.
2nd CLASS – Lands capable of producing an average of 17,000 worth of land products per hectare annually
3rd CLASS – Lands capable of producing an average of 14,000 worth of land products per hectare annually
ASSESSMENT LEVEL APPENDIX 12
1. ON LANDS
CLASS ASSESSMENT LEVEL
Residential 20%
Agricultural 40%
Commercial 50%
Industrial 50%
Mineral 50%
Timberland 20%
2. ON BUILDING AND OTHER STRUCTURES

A) RESIDENTIAL
Over Not Over Assessment Levels
0 175,000.00 0%
175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 - 60%
B) COMMERCIAL / INDUSTRIAL
0 300,000.00 30%
300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 - 80%
C) AGRICULTURAL
0 300,000.00 25%
300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 - 50%
D. TIMBERLAND APPENDIX 13
FAIR MARKET VALUE
0 300,000.00 45%
300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2,000,000.00 - 70%
E. MACHINERIES
CLASS ASSESSMENT LEVEL

Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
F. ON SPECIAL CLASSES: The Assessment Levels for all lands, buildings, machineries and other
improvements
ACTUAL USE ASSESSMENT LEVEL

Cultural 15%
Scientific 15%
Hospital 15%
Local Water Districts 10%
Government-owned and controlled 10%
corporations engaged in the supply
/distribution of water and/or generation and
transmission of electric power
CITY OF VIGAN
OFFICE OF THE CITY ASSESSOR
CERTIFICATION
This is to certify that the following Appendices attached to Ordinance No. 02,
Series 2008 otherwise known as “An ordinance adopting, approving and prescribing the
new schedule of market values for lands, buildings and machineries for the revision of
real property assessments in the City of Vigan” are the true and correct schedule of base
units for real properties prescribed as the NEW basis for the classification, appraisal and
assessment of real properties located in the City of Vigan, in connection with the General
Revision of Real Property Assessment and Classification mandated under Section 219 of
the Local Government Code of 1991.
April 22, 2008, Vigan City, Ilocos Sur.
BERNARDO ALCANTARA
City Assessor
CITY OF VIGAN
THIRD CITY COUNCIL

ORDINANCE NO. 10
Series of 2008
“AN ORDINANCE ESTABLISHING PRICE LIST OF PRODUCTS PRODUCED AT

THE PRODUCTIVITY CENTER.”
Section 1. TITLE: This ordinance shall be known as “Productivity Products Price

List”
Section 2. There is hereby enacted the following prices of products for sale:
Name of Items Description Price

1. Vigan House With light 220.00
big 80.00
small 50.00
2. leaf ceramics glossy 200.00
3. hot plate stand glossy 150.00
4. lampshade stand glossy 150.00
5. Nightingale lamp 120.00
6. Nursing Bust 120.00
7. Madonna & Child 120.00
8. Mugs Cathedral 100.00
Crisologo 100.00
9. Cookie Jar w/ Cover Site imprints 300.00
10. Cookie jar w/ Cover glossy 300.00
plain 300.00
11. Plates w/ imprints Big 100.00
medium 80.00
small 50.00
12. Jar w/ imprints big 250.00
medium 200.00
small 20.00
13. key chains w/ imprints 25.00
14. ashtray Shell type 40.00
ordinary 30.00
15. glass w/ imprint 50.00
shot 20.00
16. token figurines w/decal prints (or as Glass 10.00
ordered designs) (min. order of 100pcs.) Copita 15.00
bells 40.00
Section 3: Administrative Provision:

1. Products may be ordered provided that 50% of the total amount shall be
deposited as down payment. The 50% balance shall be paid in full upon
delivery of the products ordered.
2. Payment of products sold at the productivity center shall be made to an
authorized cashier collector in that department.
Section 4: Trust Fund: Income from the products sold at the Productivity Center shall
Accrue to a Special Fund in the General Fund primarily for the production of ceramics products
and to sustain the programs and projects of the Productivity Center.
Section 5: Authority of the Mayor: The City Mayor shall be authorized to promulgate policies
and guidelines for the adjustments of prices based on the current rate of price of materials.
Section 6. Effectivity: This ordinance shall take effect immediately upon approval.
APPROVED on August 11, 2008.
(Sgd.)


Sangguniang Panlungsod Sangguniang Panlungsod Member


(Sgd.) MAXIMO M. ALVES BENEDICTO JOSE P. VERZOSA


Attested:

Approved:

City Mayor
2
CITY OF VIGAN
THIRD CITY COUNCIL

ORDINANCE NO. 11
SERIES OF 2008
AN ORDINANCE AMENDING SECTIONS 109, 110, 111, 112, 113, 114, 115, 116, 117,
118, 119, 121, 145, 149, 245, 248, 250 (d) & (f), 331 (a),(c),(e), 346 AND 349 AND
REPEALING SECTION 144 OF THE VIGAN REVENUE CODE.
WHEREAS, the Vigan Revenue Code of Vigan City was approved on 2006;
WHEREAS, there are new developments in procedures and implementation of some several
sections of the Vigan Revenue Code brought about by the passage of some national laws;
WHEREAS, there is a need to streamline, update, and standardize fees for certification in all
offices of the City Government;
WHEREAS, there is a need to refine such sections in order for the Code to yield with some
national laws and to have a clearer code for better understanding to our constituents;
BE IT ORDAINED by the Sangguniang Panlungsod of Vigan in session duly assembled:
SECTION 1. TITLE. AN ORDINANCE AMENDING SECTIONS 109, 110, 111, 112,

113, 114, 115, 116, 117, 118, 119, 121, 145, 149, 245, 248, 250 (d) & (f), 331 (a),(c),(e), 346
AND 349 AND REPEALING SECTION 144 OF THE VIGAN REVENU CODE.
SECTION 2. AMENDATORY PROVISIONS
I. The following sections of the Vigan Revenue Code are hereby amended to read
as follows:
A) SECTION 109. ESTABLISHMENT OF LINE AND GRADE.
Establishments of Line and Grade, all sides fronting or abutting streets,

esteros, rivers and creeks, first ten (10) meters…………………………..P 24.00
Every meter or fraction thereof in excess of ten (10) m …………………….2.40
B) SECTION 110.SCHEDULE OF BUILDING PERMIT FEES. Regardless of the

type of construction, the cost of construction of any building for the purpose of
assessing the corresponding permit fees and Certificate of Occupancy is hereby
fixed as follows:
LOCATION GROUP
All Cities and Municipalities A B,C,D,E, F J
G,H,I
P 6,000 P 10,000 P 8,000.00 P 6,000.00
1
CLASSIFICATION AND GENERAL REQUIREMENTS OF BUILDINGS BY USE OR
OCCUPANCY
(As prescribed in the IRR of the New Building Code of the Philippines)
GROUP A
RESIDENTIAL (DWELLINGS)
Division A-1 (Residential buildings for exclusive use of single family occupants)
1. Indigenous family dwelling units;

2. Single-detached units;
3. School or company staff housing;
4. Church rectories;
5. Single family dwellings;
6. Churches or similar places of worship;
7. Community facilities and social centers ;
8. Parks, playgrounds, pocket parks, parkways, promenades and play lots ;
9. Clubhouses and recreational uses such as golf courses, tennis courts operated by the
government or private individuals as membership organizations for the benefit of their
members, families and guests and not primarily operated primarily for gain.
Division A-2 (Residential buildings for the exclusive use of non-leasing occupants not
exceeding 10 persons)
1. Single-attached or duplex or townhouse, each privately owned;

2. School dormitories (on-campus);
3. Convents and monasteries;
4. Military or pocket barracks ;
5. All uses in Division A-1;
6. Pre-schools, elementary and high schools with not more than 16 classrooms;
7. Outpatient clinics, family planning clinics, lying-in clinics, diagnostic clinics, medical
and clinical laboratories;
8. Branch library and museum;
9. Steam/dry cleaning outlets;
10. Party needs and accessories.
GROUP B
RESIDENTIAL
(BUILDINGS/STRUCTURES, HOTELS AND APARTMENTS)
Division B-1
1. All uses in Divisions A-1 and A-2;

2. Leased single detached dwelling unit, cottage with more than one independent unit
and duplexes;
3. Boarding and lodging houses;
4. Multiple housing units for lease or for sale;
5. Townhouses, each privately owned;
6. Boarding houses;
7. Accessories, row houses, townhouses, tenements and apartments;
8. Multiple privately-owned condominium;
9. Hotels, motels, inns, pension houses and apartelles;
10. Private or off-campus dormitories;
2
11. Elementary schools and high schools not more than 20 classrooms
GROUP C
EDUCATION AND RECREATION ( INSTITUTIONAL)
Division C-I
1. Amusement halls and parlors;

2. Massage and sauna parlors;
3. Health studios and reducing salons;
4. Billiard halls, pool rooms, bowling alleys and golf club;
5. Dancing schools, disco parks, dance and amusement hall;
6. Gymnasia, pelota courts and sports complex.
Division C-2
1. Educational institutions like schools, colleges, universities, vocational, seminaries,

convents, including school auditoriums, gymnasia, reviewing stands, little theaters,
concert halls, opera houses;
2. Seminar/workshop facilities;
3. Training centers/facilities;
4. Libraries, museums, exhibition halls and art galleries;
5. Civic centers, clubhouses, lodges, community centers;
6. Churches, mosque, temples, shrines, chapels and similar places of worship;
7. Civic or government centers ;
8. Other types of government buildings.
GROUP D
GOVERNMENT AND HEALTH SERVICES (INSTITUTIONAL)
Division D-I ( Institutional where personal liberties of inmates are restrained or quarters of
those rendering public assistance and maintaining peace and order)
1. Mental hospitals, sanitaria and mental asylums;

2. Police and fire stations, guard houses;
3. Jails, prisons, reformatories and correctional institutions;
4. Rehabilitation centers;
5. Leprosaria and quarantine station.
Division D-2 (Institutional buildings for health care)
1. Hospitals, sanitaria and homes for the aged;

2. Nurseries for children of kindergarten age or non-ambulatory patients accommodating
more than 5 persons;
Division D-3 (Institutional for ambulatory patients or children over kindergarten age)
1. Nursing homes for ambulatory patients;

2. School and home for children over kindergarten age;
3. Orphanages.
3
GROUP E
BUSINESS AND MERCANTILE (COMMERCIAL)
Division E-I (Business and mercantile where no work is done except change of parts and
maintenance requiring no open flames, welding or use of highly flammable liquids)
1. All uses in Division B-1;

2. Gasoline filling and station;
3. Storage garage and boat storage;
4. Commercial garage and parking buildings, display for cars, tractors, etc.;
5. Bus and railways depots and terminals and offices;
6. Port facilities;
7. Airports and heliport facilities;
8. All other types of transportation complexes;
9. All other types of large complexes for public services;
10. Pawnshops, money shops, photo and portrait studios, shoeshine/repair stands, retail
drugstores, tailoring and dress shops;
11. Bakeshops and bakery goods stores;
12. Construction supplies and building materials such as electrical and electronic stores,
plumbing supply stores, clay cement and other similar products except CHBs , gravel
and sand and other concrete products
Division E-2 (Business and Mercantile in nature)
1. Wholesale and retail stores;

2. Shopping centers, malls and supermarkets;
3. Wet and dry markets;
4. Restaurants, drinking and dining establishments with less than one hundred (100)
occupancies;
5. Day and night clubs, bars, cocktails.
6. Bakeries, pastries and bake shops;
7. Office Buildings;
8. Financial Institution;
9. Printing & publishing plants and offices;
10. Engraving, photo developing and printing shops
11. Photographer and painter studios, tailoring;
12. Factories and workshops using less flammable or non-combustible materials;
13. Battery shops and Repairs shops;
14. Paint stores without bulk handling;
15. Funeral parlors;
16. Memorial and Mortuary chapels, crematories;
17. Telephone and telegraph exchanges;
18. Telecommunications, media and public information complexes including radio and TV
broadcasting studios;
19. Cell (mobile) phone towers;
20. Police and Fire Stations;
21. Sporting Goods, supplies, dry goods stores, haberdasheries, ready made and knitted
wear stores, footwear shops;
22. Glassware and metalware stores, household equipment and appliance shops;
23. Manufacture of insignia, badges and similar emblems except metal;
24. General retail shops such as curio or antique shops, pet shops and aquarium stores,
book stores, art supplies and novelties, jewelry shops, liquor wine stores and flower
shops;
4
25. Employment/recruitment agencies, news syndicate services and office equipment and
repair shops and other offices;
26. Watch sales and services, locksmith and other related services;
27. Other stores and shops for conducting retail business and local shopping
establishments;
28. Radio, television and other electrical appliance repair shops;
29. Furniture, repair and upholstering job;
30. Computer stores and video shops including repair;
31. Garment manufacturing with no more than twenty (20) machines;
32. Signboard and streamer painting and silk screening;
33. Lotto terminals, off-fronton, on line bingo outlets and off track betting stations;
34. Gardens/landscaping supply/contractors;
35. Printing, typesetting, copiers and duplicating services;
36. Photo supply and developing;
37. Restaurants, canteens, eateries, delicateseen shops, confectionary shops and
automats/fastfoods;
38. Groceries;
39. Laundries and Laundromats;
40. Recording and film laboratories;
41. Auto repair, tire, vulcanizing shops and carwash with minimum one hundred (100) sq.
m. service area;
42. Physical fitness gyms/centers.
Division E-3 (Business and Mercantile where no repair work is done except exchange of
parts and maintenance requiring no open flames, welding or use of highly flammable
liquid)
1. All permitted uses in Division E-1;

2. Aircraft hangars;
3. Commercial parking lots and garages;
4. Department stores, shopping malls/centers, commercial and spots complexes/areas;
5. Institutional uses as university complexes
GROUP F
INDUSTRIAL
(NON-POLLUTIVE/NON-HAZARDOUS INDUSTRIES AND NON-
POLLUTIVE/HAZARDOUS INDUSTRIES)
Division F-1 (Light industrial)
1. Ice plants and cold storage facilities;

2. Power Plants;
3. Pumping plants;
4. Dairies and creameries;
5. Rice mills and sugar centrals;
6. Breweries, bottling plants, canneries and tanneries;
7. Factories and workshops using incombustible or non-explosive materials.
5
GROUP G
STORAGE AND HAZARDOUS INDUSTRIAL
(POLLUTIVE/NON-HAZARDOUS INDUSTRIES AND POLLUTIVE/HAZARDOUS
INDUSTRIES ONLY)
Division G-1 (Medium Industrial which shall include storage and handling of hazardous
and highly flammable materials)
1. Storage tanks, buildings for storing gasoline, acetylene, LPG, calcium carbides,
oxygen, hydrogen and the like;
2. Match and fireworks factories;
3. Cooking oil and soap processing plants;
4. Water and power generation/distribution complexes;
5. Liquid and solid waste management facilities;
6. All other types of large complexes for public utilities.
Division G-2 (Medium Industrial buildings for storage and handling of flammable
materials)
1. All uses permitted in I-1 class;

2. Dry Cleaning plants using flammable liquids;
3. Paint stores with bulk handling;
4. Paint shops and spray painting rooms;
5. Sign and billboard painting shops.
Division G-3 (Medium Industrial buildings for wood working activities, paper cardboard
manufacturers, textile and garment factories)
1. Wood working establishments, lumber and timberyards;

2. Planning mills and sawmills, veneer plants;
3. Wood drying kilns;
4. Pulp, paper and paperboard factories;
5. Warehouse where highly combustible materials are stored;
6. Textile and fiber spinning mills;
7. Garment and undergarment factories;
8. Factories where loose combustible fiber or dirt are manufactured, processed or
generated;
9. Wood and cardboard factories.
Division G-4 (Medium Industrial, for repair garages and engine manufacture)
1. Repair garages and shops;

2. Factories for engines and turbines and attached testing facilities.
Division G-5 (Medium Industrial for aircraft facilities)
1. Hangars;
2. Manufacture and assembly plants of aircraft engines;
3. Repairs and testing shops for aircraft engines and parts.
6
GROUP H
ASSEMBLY FOR LESS THAN 1,000 (CULTURAL AND/OR RECREATIONAL)
Division H-1 (Recreational, which are assembly buildings with stage and having an
occupant load of less than 1,000.)
1. Theaters and auditoriums;

2. Concert hall and opera houses;
3. Convention halls;
4. Little theater, audio-visual room.
Division H-2 (Recreational which are assembly buildings with stage and having an
occupant load of 300 or more)
1. Dance halls, cabarets, ballrooms;

2. Skating rinks;
3. Cockfighting areas.
Division H-3 (Recreational which are assembly buildings with stage and having an
occupant load of less than 30)
1. Dance halls, ballrooms;

2. Skating rinks.
Division H-4 ( Recreational, tourism estate developments or tourism-oriented

establishments which are structures not included in Divisions H-1)
1. Sports stands;
2. Reviewing stands;
3. Grandstand and bleachers;
4. Covered amusement parks;
5. Boxing arenas;
6. Race tracks and hippodromes;
7. All types of resort complexes;
8. All other types of amusement and entertainment complexes
GROUP J
ACCESORY
( AGRICULTURAL AND OTHER OCCUPANCIES/ USES NOT SPECIFICALLY
MENTIONED UNDER GROUPS A-I)
Division J-1
Agricultural Structures
1. Sheds;
2. Barns;
3. Poultry houses;
4. Piggeries;
5. Hatcheries;
6. Stables;
7. Greenhouses;
8. Granaries.
7
Division J-2 ( Accessory)
1. Private garages, carports;

2. Towers and silos, smokestacks and chimneys;
3. Swimming pools including shower and locker room;
4. Stages, platforms and similar structures;
5. Pelota, tennis or basketball courts ;
6. Tombs, mausoleums, niches;
7. Fence over 1.80 m high;
8. Steel or concrete tanks;
9. Aviaries and aquariums and zoo structures;
10. Banks and record vaults.
SCHEDULE OF FEES:
Construction/addition/renovation/alteration of buildings/structures under group/s and Sub-

Divisions shall be assessed as follows:
GROUP
A- Residential building/structure for exclusive use of single family occupants
B- For residential buildings/structures, Hotels and Apartments
C- Education and Recreation (Institutional)
D- Government and Health Services (Institutional)
E- Business and Mercantile (Commercial)
F- Industrial
G- Storage and Hazardous Industrial
H- Cultural &/or Recreational (less than 1,000)
I- Cultural &/or Recreational (more than 1,000)
J- Accessory (Agricultural and other Occupancies/Uses not specifically mentioned under
Groups A-I)
I. Division A-1
Area in sq. m Fee per sq. m
Original complete construction up to twenty (20) sq. m …………….P 2.00
Additional/renovation/alteration up to twenty (20) sq. m
regardless of floor area of original construction ……………………..P 2.40
Above 20 sq. m to 50 sq. m …………………………………… ……P 3.40
Above 50 sq. m to 100 sq. m …………………………………….… P 4.80
Above 100 sq. m to 150sq. m ………………………………………. P 6.00
Above150 sq. m ……………………………………………………...P 7.20
II. Division A-2

Original complete construction up to twenty (20) sq. m ……………P 3.00
Additional/renovation/alteration up to twenty (20) sq. m
regardless of floor area of original construction …………………….P 3.40
Above 20 sq. m to 50 sq. m …………………………………………P 5.20
Above 50 sq. m to 100 sq. m ………………………………………..P 8.00
Above 150 sq. m …………………………………………………….P 8.40
III. Division B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/l-1 and J-1 (are mostly
accessories)

Up to 500 ………………………………………………………….. P 23.00
8
Above 500 to 600 …………………………………………………….22.00
Above 600 to 700 …………………………………………………….20.50
Above 700 to 800 …………………………………………………….19.50
Above 800 to 900 ………………………………………………….....18.00
Above 900 to 1,000 …………………………………………………..17.00
Above 1,000 to 1,500 ………………….……………………………..16.00
Above 1,500 to 2,000 ………………………………………………...15.00
Above 2,000 to 3,000 ………………………………………………...14.00
Above 3,000 …………………………………………………………..12.00
Note: Computation of the building fee for this division is cumulative. The total area is split up
into sub-areas corresponding to the area bracket indicated above. Each sub-area and the fee
corresponding to its area bracket are multiplied together. The building fee is the sum of the
individual products in the following example:
Sample computation for building fee for a building having a floor area of 3,200 sq. m.:
First 500 sq. m @ 23.00………………………………………..P 11,500.00
Next 100 sq. m @ 22.00……………………………………….. .. 2,200.00
Next 100 sq. m @ 20.50……………………………………….......2.050.00
Next 100 sq. m @ 19.50…………………………………………...1,950.00
Next 100 sq. m @ 18.00…………………………………………...1,800.00
Next 100 sq. m @ 17.00…………………………………………...1,700.00
Next 100 sq. m @ 16.00…………………………………………...8,000.00
Next 500 sq. m @ 15.00…………………………………………...7,500.00
Next 1,000 sq. m @ 14.00………………………………………..14,000.00
Next 200 sq. m @ 12.00…………………………………………....2,400.00
Total Building Fee P 53,100.00
IV. Divisions C-2/D-1, 2 ,3

Up to 500 …………………………………………………………...P 12.00
Above 500 to 600 ……………………………………………………..11.00
Above 600 to 700 ……………………………………………………..10.20
Above 700 to 800 ………………………………………………………9.60
Above 800 to 900 ………………………………………………………9.00
Above 900 to 1,000 …………………………………………………….8.40
Above 1,000 to 1,500 …………………………………………………..7.20
Above 1,500 to 2,000 …………………………………………………..6.60
Above 2,000 to 3,000 …………………………………………………..6.00
Above 3,000…………………………………………………………….5.00
Note: Computation of the building fee above follows the example of Division B-1/C-1/E-1, 2,
3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/l-1 and J-1 (are mostly accessories) above.
V. Division J-2 structures shall be assessed fifty percent (50%) of the rate of the
principal building which they are accessories (Section 110 I-V)
C) SECTION 111. Schedule of Sanitary/Plumbing Permit Fees:
a. Installation fees, one (1) UNIT composed of one(1) water

Closet, two(2) floor drains, one(1) lavatory, one (1) sink
With ordinary trap, three (3) faucets and one(1) shower
Head. A partial part thereof shall be charged as that of the
Cost of a whole UNIT …………………………………………P 24.00
9
b. Every fixture in excess of one unit:
Each water closet ……………………………………………….P 7.00

Each floor drain …………………………………………………...3.00
Each sink ……………………………………………………….….3.00
Each lavatory ……………………………………………………...7.00
Each faucet ………………………………………………………. 2.00
Each shower head ………………………………………………....2.00
c. Special Plumbing Fixtures:
Each slop sink …………………………………………………..P 7.00

Each urinal ………………………………………………………..4.00
Each bath tub ……………………………………………………..7.00
Each grease trap ……………………………………………..……7.00
Each garage trap …………………………………………………..7.00
Each bidet …………………………………………………….…...4.00
Each dental cuspidor ……………………………………………...4.00
Each gas-fired water heater ……………………………………….4.00
Each drinking fountain ……………………………………………2.00
Each bar or soda fountain sink ……………………………………4.00
Each laundry sink …………………………………………………4.00
Each laboratory sink ………………………………………………4.00
Each fixed-type sterilizer …………………………………………2.00
d. Each water meter ………………………………………….........P 2.00

12 to 25 mm Ø ……………………………………………………8.00
Above 25 mm Ø …………………………………………………10.00
e. Construction of septic tank, applicable in all Groups

Up to five (5) cu. m of digestion chamber …………………….P 24.00
Every cu. m or fraction thereof in excess of
Five (5) cu. m …………………………………………………….7.00
D) SECION 112. Schedule of Electrical Permit Fees
a. Lighting and Power System:

1. Each switch, lighting and/or convenience outlets……………..P 1.50
2. Each remote control master switch………………………………24.00
3. Each special purpose and outlet of 20 amperes
capacity or more…………………………………………………..3.00
4. Each time switch……………………………………………....…..3.00
b. Appliances for Commercial/Industrial use:

1. Each range or heater: Up to 1 KW…………………..………....P 3.00
2. Each KW or fraction thereof in excess of 1 KW…………….…..1.50
3. Each refrigerator or freezer………………………….…………...5.00
4. Each washing machine or dryer……………………….…………5.00
5. Each commercially used hair curling apparatus or hair dryer…..5.00
6. Each fixed-type electric fan……………………………….……..3.00
7. Each electric type writer, cash register or adding
machine…………………………………………………………..………3.00
c. Electrical equipment or apparatus for commercial/industrial use:

1. Each electrical bell, annunciator system…………………….…P 5.00
2. Each arc (light) lamp …………………………….………………5.00
10
3. Each flasher, beacon light……………………….………………..5.00
4. Each X-Ray equipment …………………….…………………...30.00
5. Each fire alarm unit ………………………………….…………...3.00
6. Each battery charging rectifier …………………………….……15.00
7. Each electric welder
(i) Up to 1 KVA/KW………………………...……...5.00
(ii) Every KVA/KW or fraction thereof in excess of 1
KVA/KW ………………………...…..3.00
8. Each Neon sign transformer ……………………………………...3.00
9. Each Neon sign unit ……………………………..……………….3.00
d. Motion Picture Projector for commercial use:

1. 16 mm, per unit …………………….………………………….P 80.00
2. 35 mm, per unit ………………………………………….……..100.00
3. 70 mm and above, per unit …………………………………….180.00
e. TV Cameras for commercial and industrial use:
Per unit ………………………………………………………………..P 50.00
f. Motors and Controlling Apparatus, per unit:

1. Up to .2 KW ………………………………………….……….P 5.00
2. Above .2 KW up to 1 KW ………………………………..……..10.00
3. Above 1 KW up to 5 KW ……………………………..………...20.00
4. Above 5 KW up to 10 KW ………..…………………………….30.00
5. Above 10 KW up to 20 KW …………………………..………...40.00
6. Every KW or fraction thereof above 20 KW ….…………………2.00
g. Generators/UPS Capacity (AC or DC), per unit:

1. Up to 1 KW or less …………………………………….……...P 40.00
2. Above 1 KW up to 5 KW …………………………………..…..150.00
3. Above 5 KW up to 10 KW …………..…………………………800.00
4. Above 10 KW up to 20 KW …………….………………....…2,300.00
5. Every KW or fraction thereof in excess of 20 KW ………….3,365.00
Plus P2.00 for every KW in excess of 1,000 KW
h. Transformer and Sub-Station Equipment:

1. Each transformer up to 1 KVA ………………………………...P 3.00
2. For every KVA or a fraction thereof in excess of
1 KVA, up to 2,000 (bases on
nameplate)………………………....................................................2.00
3. Each transformer above 2,000 KVA……………………..…...3,000.00
4. Each safety switch or circuit breaker up to 50m amperes
and not exceeding 600 volts…………………………………...…..3.00
5. Each safety switch, air circuit breaker, oil circuit breaker
or vacuum circuit breaker, other than motor controlling
apparatus, above 50 amperes up to 100 amperes, and not
exceeding 600 volts ……………………………………………....5.00
6. For every 50 amperes or fraction thereof in excess of 100
amperes ……………………………………………………..…….2.00
7. For every 10,000 amperes or fraction thereof of interrupting
capacity of every air circuit breaker, oil circuit breaker or
vacuum circuit breaker operating above 600 volts ..……………...5.00
8. Other electrical apparatus or appliances not otherwise
provided for in this section:
Every KW or fraction thereof …………………………...………..5.00
i. Temporary Service Power Connection:
11
1. Temporary Service Power Connection Permit shall be issued
for testing purposes only in commercial and/or industrial
establishments for sixty (60) days, per KW requested ……………….P 2.00
2. Each temporary lighting or convenience outlet for
celebrations, ferias or construction purposes……………………………1.50
3. Regular fees shall be charged and collected in accordance
with the fees prescribed in this Section.
4. If no approval is issued within sixty (60) days, a new
electrical permit shall be secured and all corresponding permit
fees shall be paid.
j. Pole/Attachment Location Plan Permit:

1. Approved Pole Location Plan Permit, per pole …………………P 30.00
2. Approved attachment Location Plan Permit,
per attachment ………………………………………..………...30.00
k. Miscellaneous Fees: Electric meter for union separation, alteration, reconnection or

relocation and Electrical permit for cancellation:
User or Character Electric Meter Issuance of Wiring Permit

of Occupancy
Residential P 15.00 P 15.00

Commercial/Industrial 60.00 36.00
Institutional 30.00 12.00
l. Whenever the connected exceeds 200 KVA, the following procedure using KVA
shall be applied:
1. Aggregate Connected Load
Total Connected Load* Fee

Over 200 KVA to 1000 KVA ………………………………...…P6,325.00
Plus P15.00/KVA
in excess of 200 KVA
Over 1000 KVA …………………………………………………P16,825.00
Plus P10.00/KVA
in excess of 1000 KVA
*Total Aggregate Connected Load as shown in the load schedule. The KVA capacity
of the service entrance conductors shall be used when it exceeds five percent (5%) of the
aggregate connected load.
2. Aggregate Transformer Capacity**
Total Connected Load (kVA) Fee
i. 5 kVA or less P 200.00

ii. Over 5 kVA to 50 kVA P 200.00 + 20.00/kVA
iii. Over 50 kVa to 300 kVA P1,100.00 + 10.00/kVA
iv. Over 300 kVA to 1,500 kVA P3,600.00 + 5.00/kVA
v. Over 1,500 kVA to 6,000 kVA P9,600.00 + 2.50/kVA
vi. Over 6,000 kVA P20,850.00 + 1.25/kVA
Note: Total Connected Load as shown in the load schedule.
***Aggregate generators/UPS capacity shall include all generators/UPS rated 5 KVA

and above which are owned/installed by the Owner/Applicant.
12
Total Tranasformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA)
i. 5 kVA or less P 40.00

ii. Over 5 kVA to 50 kVA P 40.00 + 4.00/kVA
iii. Over 50 kVa to 300 kVA P 220.00 + 2.00/kVA
iv. Over 300 kVA to 1,500 kVA P 720.00 + 1.00/kVA
v. Over 1,500 kVA to 6,000 kVA P1,920.00 + 0.50/kVA
vi. Over 6,000 kVA P4,170.00 + 0.25/kVA
Note: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and
generators which are owned, installed by the owner/applicant as shown in the electrical plans
and specifications.
E) Section 113. Schedule of Mechanical Permit Fees and Electronics Fees:
I. MECHANICAL PERMIT FEES
a. Refrigeration, Air Conditioning and Mechanical Ventilation:

1. Refrigeration (cold storage), per ton
or fraction thereof ……………………………………………..P 40.00
2. Ice plants, per ton or fraction thereof ………………………..60.00
3. Packaged/Centralized Air Conditioning Systems: Up to
100 tons, per ton ………………………………………….......90.00
4. Every ton or fraction thereof above 100 tons ………………...40.00
5. Window type air conditioners, per unit…………….................60.00
6. Mechanical Ventilation, per KW or fraction thereof of
Blower or fan, or metric equivalent ………………………….40.00
7. In a series of AC/REF systems located in one establishment
the total installed tons of refrigeration shall be used as the
basis of computation for purposes of installation/inspection
fees, and shall not be considered individually.
For evaluation purposes:
For Commercial/Industrial Refrigeration without Ice making (refer to Section 113.a.1.)

1.10 KW per ton, for compressors up to 5 tons capacity.
1.00 KW per ton, for compressors above 5 tons up to 50 tons capacity.
0.97 KW per ton , for compressors above 50 tons capacity.
For Ice Making (refer to Section 113.a.2)

3.50 KW per ton, for compressors up to 50 tons capacity.
3.25 KW per ton, for compressors above 5 up to 50 tons capacity.
3.00 KW per ton, for compressors above 50 tons capacity.
For Air Conditioning (refer to Section 113.a.3)

0.90 KW per ton, for compressors 1.2 to 5 tons capacity
0.80 KW per ton, for above 5 up to 50 tons capacity
0.70 KW per ton,. For compressors above 50 tons capacity.
b. Escalators and Moving Walks, Funiculars and the like:

1. Escalator and moving walk, per KW or
fraction thereof …………………………………..….P 10.00
2. Escalator and moving walks up to twenty
(20) lineal m, per lineal m or fraction thereof…...…………20.00
3. Every lineal m or fraction thereof in excess of
twenty (20) lineal m ……………………………………......10.00
4. Funicular, per KW or fraction thereof ………………..….200.00
13
Per lineal m travel ……………………………...…..20.00
6. Cable car, per KW or fraction thereof ………………….... 40.00
Per lineal m travel …………………………...……....5.00
c. Elevators, per unit:

1. Motor driven dumbwaiters ………………………….P 600.00
2. Construction elevators for material …………..……....2,000.00
3. Passenger elevators ………………………………..…5,000.00
4. Freight elevators ……...………………………………5,000.00
5. Car elevators ……………………………………...…..5,000.00
d. Boilers, per KW:

1. Up to 7.5 KW ………………………………………..P 500.00
2. Above 7.5 KW to 22 KW …………………………..….700.00
3. Above 22 KW to 37 KW ………………………………900.00
4. Above 37 KW to 52 KW …………………………….1,200.00
5. Above 52 KW to 67 KW ……………………………..1,400.00
6. Above 67 KW to 74 KW ……………………………..1,600.00
7. Every KW or fraction thereof above 74 KW ……………..5.00
Note: boiler rating shall be computed on the basis of one (1.00) sq. m of heating
surface for one (1) boiler KW.
e. Pressurized water heaters, per unit …………………………………..P 200.00

f. Water, Pump and sewage pumps for commercial/industrial
use, per KW or fraction thereof …………………………………………60.00
g. Automatic fire extinguishers, per sprinkler head …………………………4.00
h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating
Units and the like:
1. Every kW up to 50 KW ………………………….………P 25.00
2. Above 50 KW up to 100 KW …………………………….…20.00
3. Every KW above 100 KW ………...……………………….…3.00
i. Compressed Air, Vacuum, Commercial, Institutional

and/or Industrial Gases, per outlet ……………………………….…..P 20.00
j. Power Piping of gas/steam, etc, per lineal m or fraction thereof
whichever is higher…………………………………………..………...P 4.00
k. Other internal combustion engines, including cranes, forklifts, loaders, pumps, mixers,
compressors and the like, not registered with the LTO, per KW:
1. Up to 50 KW …………………………………………….P 10.00
2. Above 50 KW up to 100 KW ……………………...............12.00
3. Every above 100 KW or fraction thereof………………….…3.00
l. Pressure vessels, per cu.m or fraction thereof ……………………..…....60.00

m. Other Machinery/Equipment for commercial/industrial/
Institutional use not elsewhere specified, per KW or
Fractional thereof ………………………………………………………..60.00
n. Pneumatic tubes, conveyors, monorails for materials
handling, per lineal m or fraction thereof ………………………………10.00
NOTE: Transfer of machine/equipment location within a building requires a mechanical

permit and payment of fees.
II. ELECTRONICS FEES
a. Central office switching equipment, remote switching units,

concentrators, PABX/PBX’s, cordless/wireless telephone and
14
communication systems and other types of
switching/routing/distribution equipment used for voice, data image
text, facsimile, internet service, cellular, paging and other
types/forms of wired or wireless communications…………………. P 2.40 per
port
b. Broadcast station for radio and TV for both commercial and
training purposes, CATV headed, transmitting/receiving/relay
radio and broadcasting communications stations, communications
centers, switching centers, control centers, cell sites, equipment
silos/shelters and other similar locations/structures used for
electronics and communications services, including those used for
navigational aids, radar, telemetry, tests and measurements, global
positioning and personnel/vehicle location………………………... P1,000.00 per
location
c. Automated teller machines, ticketing, vending and other types of
electronic dispensing machines, telephone booths, pay phones, coin
changers, location or direction-finding systems, navigational
equipment used for land, aeronautical or maritime applications,
photography and reproduction and other apparatus/equipment used
for medical, biomedical, laboratory and testing purposes and other
similar electronic or electronically-controlled apparatus or devices,
whether located indoor or outdoors………………………………… P 10.00 per
unit
d. Electronics and communications outlets used for connection and
termination of voice, data, computer (including work stations,
servers, routers, etc.), audio, video or any form of electronics and
communications services, irrespective of whether a user terminal is
connected…………………………………………………………… P2.40 per unit
e. Station/terminal/control point/port/central or remote panels/outlets

for security and alarm systems (including watchman system,
burglar alarms, intrusion detection systems, lighting controls,
monitoring and surveillance system, sensors, detectors, parking
management system, barrier controls, signal lights, etc.), electronics
fire alarm (including early-detection systems, smoke detectors, etc)
sound reinforcement/background, music/paging/ conference
systems and the like, CATV/MATV/CCTV and off-air television,
electronically-controlled installations whether a user terminal is
connected…………………………………………………………… P2.40 per
termination
f. Studios, auditoriums, theaters and similar structures for radio and
TV broadcast, recording, audio/video reproduction/simulation and
similar activities…………………………………………………….. P1,000.00 per
location
g. Antenna towers/masts or other structures for installation of any
electronic and/or communications transmission/reception ………… P1,000.00 per
structure
h. Electronic or electronically-controlled indoor and outdoor signages
and display systems, including TV monitors, multi-media signs,
etc…………………………………………………………………… P 50.00 Per
unit
i. Poles and attachment:
1. Per pole (to be paid by pole owner)………………………….. P20.00
2. Per attachment (to be paid by any entity who attaches to the
Pole of others)………………………………………………... P20.00
j. Other types or electronics or electronically-controlled device,
apparatus, equipment, instrument or units not specifically
15
identified above……………………………………………………. P50.00 per
unit
F.) SECTION 114. FENCING PERMIT FEES
a. Made of masonry, metal, concrete up to 1.80 meters in height, per

lineal m or fraction thereof……………………………………………. P 3.00
b. In excess of 1.80 m in height, per lineal m or fraction thereof ……… 4.00
c. Made of indigenous materials, barbed, chicken or hog wires, per
linear m………………………………………………………………. 2.40
G) SECTION 115. CONSTRUCTION OF PAVEMENTS AND OTHER ACCESSORY

FEES
I. Construction of Pavements
a) Construction of Pavements,
up to twenty (20) sq. m ……………………………………….P 24.00
b) In excess of twenty percent (20%) or fraction
thereof of paved areas intended for
commercial/industrial/institutional use, such as
parking and sidewalk areas, gasoline station
premises, skating rinks, pelota courts, tennis
and basketball courts and the like …………………………… P 3.00
II. Ground Preparation and Excavation Fee

While the application for Building Permit is still being processed, the BO may
issue Ground Preparation and excavation permit for foundation, subject to the
verification, inspection and review by the line and grade section of the inspection and
enforcement division to determine compliance to line and grade, setbacks,
yards/easements and parking requirements.
a. Inspection and Verification Fee…………………………….………P 200.00
b. Per cu. M. of excavation………………………………………….……...3.00
c. Issuance of GP & EP, valid only for 30 days or superceded
Upon issuance of Building Permit……………………………………...50.00
d. Per cu. M. of excavation for foundation with basement………….…… 4.00
e. Excavation other than foundation or basement, per cu. m........................3.00
f. Encroachment of footings or foundations of buildings/
Structures to public areas as permitted, per sq. m or fraction
Thereof of footing or foundation encroachment……………………...250.00
III. Use of streets and sidewalks, enclosures and occupancy of sidewalks

d. Up to twenty (20) sq. m, per calendar month…………………….….P240.00
e. Every sq. m or fraction thereof in excess of 20 sq. m………….……. 12.00
IV. Erection of Scaffoldings occupying public areas, per calendar month

a. Up to ten (10) m in length……………………………………………P150.00
b. Every lineal m or fraction thereof in excess of ten (10) m………….......12.00
V. Repairs Fees
a. Alteration/renovation/improvement on vertical dimensions of
Buildings/structures in square m, such as facades, exterior and
16
Interior walls, shall be assessed in following rate, for all groups…….P 5.00
b. 7Alteration/renovation/improvement on horizontal dimensions
of buildings/structures, such as floorings, ceilings and roofing
shall be assessed in accordance with the following rate,
for all groups…………………………………………………………5.00
c. Repairs on buildings/structures in all groups costing more than

Five thousand pesos (P5,000.00) shall be charged one percent (1%)
of the detailed repair cost (itemized original materials to be replaced
with same or new substitute and labor)
VI. Raising of Buildings/Structures Fees

a. Assessment of fees for raising of any buildings/structures shall be based
on the new usable area generated.
b. The fees to be charged shall be as prescribed under Section 110 (I-V).
VII. Accessories of the Building/Structure Fees

a. All parts of buildings which are open on two or more sides, such as balconies,
terraces, lanais and the like, shall be charged fifty percent (50%) of the rate of
the principal building of which they are a part.
b. Buildings with a height of more than eight (8.00) m shall be charged an
additional fee of twenty five centavos (P0.25) per cubic m above eight (8.00)
m. The height shall be measured from the ground level up to the bottom of the
roof slab or the top of girts, whichever applies.
c. Bank and Records Vaults with interior volume
up to twenty (20) cu. m...........................................................................P20.00
i. In excess of twenty (20) cu. m……………………………8.00
d. Swimming Pools, per cu. m or fraction thereof
i. Group A Residential………………………………………….3.00
ii. Commercial/Industrial Groups B, E,F,G………………...36.00
iii. Social/Recreational/Institutional Groups C, D,H,I……....24.00
iv. Swimming Pools improvised from local indigenous
materials such as rocks, stones and/or small boulders
and with plain cement flooring shall be charged fifty
percent (50%) of the above rates
v. Swimming pool shower rooms/locker rooms:
♦ Per unit or fraction thereof…………………………..60.00
♦ Residential Group A………………………………….6.00
♦ Group B, E, F, G…………………………………….18.00
♦ Group C, D, H……………………………………….12.00
e. Construction of firewalls separate from the building:
i. Per sq. m or fraction thereof………………………………3.00
ii. Provided, that the minimum fee shall be………………...48.00
f. Construction/erection of towers: Including Radio and TV towers, water tank

supporting structures and the like:
Use or character of Occupancy Self-Supporting Trilon

(Guyed)
i. Single detached dwelling
units………………………... P500.00 P150.00
ii. Commercial/Industrial
(Groups B,E,F, G) up to ten
(10) m in height……………. P2,400.00 P240.00
Every m or fraction
thereof in excess of ten
(10)m………………... 120.00 12.00
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iii. Educational/Recreational/
Institutional (Groups
C,D,H,I) up to ten (10) m in
height……………………….. P1,800.00 P120.00
Every m or fraction
thereof in excess of
ten (10) m…………. 120.00 12.00
g. Storage Silos, up to ten (10) m in height…………………………….P2,400.00

i. Every m or fraction thereof in excess of ten (10) m….....150.00
ii. Silos with platforms or floors shall be charged an
Additional fee in accordance with Section 110 (V) of the Vigan
Revenue Code.
h. Construction of smokestacks and chimneys for Commercial/Industrial Groups
B, E, F, and G:
i. Smokestacks up to ten (10) in height, measured
from the Base ……………………………………………P 240.00
♦ Every m of fraction thereof in excess of ten
(10) m………………………………………………..12.00
ii. Chimney up to ten (10) m in height, measured from
the base …………………………………………………48.00
♦ Every m or fraction thereof in excess of ten (10) m….2.00
i. Construction of Commercial/Industrial Fixed ovens, per sq. m or
Fraction thereof of interior floor areas…………………………………..48.00
j. Construction of Industrial Kiln/Furnace, per cu.m or fraction
Thereof of volume……………………………………………………….12.00
k. Construction of reinforced concrete or steel tanks or above ground
Groups A and B up to two (2) cu. m…………………………………….12.00
i. Every cu. m or fraction thereof in excess of
Two (2) cu.m…………………………………………………12.00
ii. For all other than Groups A and B up to ten (10) cu.m...480.00
♦ Every cu.m or fraction thereof in excess
of ten (10) cu.m……………………………………..24.00
l. Construction of Water and waste water treatment tanks: (Including
Cisterns, sedimentation and chemical treatment tanks) per cu. m
Of volume…………………………………………………………………7.00
m. Construction of reinforced concrete or steel tanks except for
Commercial/Industrial Use:
i. Above ground, up to ten (10) cu. m…………………..P480.00
♦ Every cu. m or fraction thereof in excess of
Ten (10) cu.m………………………………………..24.00
ii. Underground up to twenty (20) cu. m…………………540.00
♦ Every cu. m or fraction thereof in excess of
Twenty (20) cu. m…………………………………...24.00
n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
i. Underground, per cu m or fraction thereof of
Excavation………………………………………………..3.00
ii. Saddle or trestle mounted horizontal tanks, per cu. m
Or fraction thereof of volume of tank……………………3.00
iii. Reinstallation of vertical storage tanks shall be the
Same as new construction fees in accordance with Section 115
VII-k above.
o. Booths, Kiosks, Platforms, Stages and the like, per sq. m or fraction thereof of
floor area:
i. Construction of permanent type………………………….P10.00
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ii. Construction of temporary type…………………………….5.00
iii. Inspection of knock-down temporary type per unit……….24.00
p. Construction of buildings and other accessory structures within cemeteries and

memorial parks:
i. Tombs, per sq. m of covered ground areas………………P 5.00
ii. Semi-enclosed mausoleums whether canopied
Or not, per sq. m of built-up area…………………………...5.00
iii. Totally enclosed mausoleums, per. sq. m of floor area……12.00
iv. Multi-level interment niches, per sq. m of floor area,
Per level…………………………………………………….5.00
v. Columbarium, per sq. m…………………………………..18.00
H) SECTION 116. SCHEDULE OF SIGN PERMIT FEES
a. Erection and anchorage of display surface, up to four (4) sq. m of

signboard area ………………………………………………………... P120.00
vii. Every sq. m or fraction thereof in excess of four (4) sq.
m……………………………………………………... 24.00
b. Installation Fees, per sq. m. or fraction thereof of display surface:
Type of Sign Display Business Signs Advertising Signs

Neon P36.00 P52.00
Illuminated P24.00 P36.00
Others P15.00 P24.00
Painted-on P 9.60 P18.00
c. Annual Renewal Fees, sq. m of display surface or fraction thereof
Type of Sign Business Signs Advertising Signs

Display
Neon P36.00, min. fee shall be P124.00 P46.00, min. fee shall be
P200.00
Illuminated P18.00, min. fee shall be P72.00 P38.00, min. fee shall be
P150.00
Others P12.00, min. fee shall be P40.00 P20.00, min. fee shall be
P110.00
Painted-on P8.00, min. fee shall be P30.00 P 12.00, min. fee shall be
P100.00
I) SECTION 117. DEMOLITION/MOVING OF STRUCTURES/ BUILDINGS

Demolition/Moving of Buildings/Structures Fees, per sq. m of area or dimensions
involved:
a. Buildings in all Groups per sq. m floor area…………………..……..P 3.00

b. Building Systems/Frames or portion thereof
per vertical or horizontal dimensions, including
fences ………………………………………………...…………4.00
c. Structures of up to ten (10) m in height …………...…………………800.00
Every meter or portion thereof in excess of ten
(10) m ………………………………………………….50.00
d. Appendage of up to three (3.00) cu. m/unit……………………………50.00
Every cu. m or portion thereof in excess of three
(3.00) cu.m………………………………………….…..50.00
19
e. Moving fee, per sq. m. of area of building/structure to be
moved ……………………………………….…………………..3.00
J. SECTION 118. ANNUAL INSPECTION FEES AND CERTIFICATE OF USE OR

OCCUPANCY
I. ANNUAL INSPECTION FEES:
a. Divisions A-1 and A-2:
1. Single detached dwelling units and duplexes are not subject to annual
inspections
2. If the owner request inspections, the fee for each of the services enumerated
below is………………………………………………P120.00
Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire-Resistive Requirements
b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4, and I-1,

Commercial, Industrial Institutional buildings and appendages shall be
assessed area as follows:
1. Appendage of up to three (3.00) cu.m/unit………...………P150.00
2. Floor area to one hundred (100) sq. m………………………120.00
3. Above one hundred (100) sq. m up to
two hundred (200) sq. m………………………………...240.00
4. Above two hundred (200) sq. m
up to three hundred(300) sq.m ………………………………480.00
5. Above three hundred (300) sq. m
up to five hundred (500) sq. m ……………………………...720.00
6. Above five hundred (500) sq.m up to
seven hundred fifty (750)………………………………….…960.00
7. Above seven hundred fifty (750) sq. m up to one
thousand (1,000) sq. m……………………………….…….1,200.00
8. Above one thousand (1,000) sq. m or its
portion in excess of one thousand (1,000) sq. m …………1, 200.00
c. Division C-1, 2, Amusement Houses, Gymnasia and the like:

2. First class cinematographs or theaters ………….…...P 1,200.00
2. Second class cinematographs or theaters………………...720.00
3. Third class cinematographs or theaters ………………….520.00
4. Grandstand/Bleachers and the like……………………….720.00
5. Gymnasia, grandstand, bleachers, concert halls, little theaters
and the like, that are integral parts of a school, college or university complex shall be
charged in accordance with Section 118 (b) above.
d. Annual plumbing inspection fees, each plumbing unit………………………..60.00
e. Electrical Inspection Fees:

i. A one time electrical inspection fee equivalent to ten percent (10%) of Total
Electrical Permit Fees shall be charged to cover all inspection trips during
construction.
f. Annual Mechanical Inspection Fees:
1. Refrigeration and Ice Plant, per ton:

i. . Up to one hundred (100) tons capacity ………………...P 25.00
20
ii. Above one hundred (100) tons up to one
hundred fifty (150) tons …………………………..... 20.00
iii. Above one hundred fifty (150) tons up to
three hundred (300) tons ………………………….…15.00
iv. Above three hundred (300) tons up to
Five hundred (500) tons ………………….…….……10.00
v. Every ton or fraction thereof above five
hundred (500) tons …………………………………….5.00
2. Air Conditioning Systems:

i. Window type air conditioners, per unit…………..………...40.00
(Group A is not subject to annual inspection).
3. Packaged or centralized air conditioning systems:
i. First one hundred (100) tons, per ton ……………………..25.00
ii. Above one hundred (100) tons up to
150 tons, per ton ……………………………………………..20.00
iii. Every ton or fraction thereof above five hundred
(500) tons ……………………………………………………...8.00
4. Mechanical ventilation, per unit, per KW

i. Up to one (1) KW ……………………………….……….P 10.00
ii. Above one (1) KW to seven point five (7.5) KW………….50.00
iii. Every KW above seven point five (7.5) KW ……………..20.00
5. Escalators and Moving Walks; Funiculars and the like:

i. Escalator and Moving Walks, per unit ………………..…P 120.00
ii. Funiculars, per KW or fraction thereof ……………….……50.00
iii. Per lineal meter or fraction thereof ………………………..10.00
iv. Cable Car, Per KW or fraction thereof …………………….25.00
v. Per lineal meter or fraction thereof travel …………………...2.00
6. Elevators, per unit:

i. Passenger elevators ……………………………………..P 500.00
ii. Freight elevators …………………………………………..400.00
iii. Motor driven dumbwaiters ………………………………...50.00
iv. Construction elevators for materials ………………………400.00
v. Car elevators ………………………………………………500.00
vi. Every landing above first five (5) landings for all
the above elevators ……………………………………………50.00
7. Boilers, per unit:

i. Up to seven point five (7.5) KW ………………………..P 400.00
ii. Seven point five (7.5) KW up to twenty two
(22) KW ……………………………………………………...550.00
iii. Twenty-three(23)KW up to thirty seven (37)KW…….…..600.00
iv. Thirty eight (38) KW up to fifty two (52) KW………….. 650.00
v. Fifty three (52) KW up to sixty seven (67) KW ………..…800.00
vi. Sixty eight (68) KW up to seventy four (74) KW ………..900.00
vii. Every KW or fraction thereof above
seventy four (74) KW…………………………………………. 4.00
8. Pressurized Water Heaters, per unit……………………………….120.00
9. Automatic Fire Extinguishers, per sprinkler head……………………2.00
10. Water, Sump and Sewage pumps for building/structures

for commercial/industrial purposes, per KW:
21
i. Up to five (5) KW …………………………………….…….55.00
ii. Above five (5) KW to ten (10) KW………………….….......90.00
iii. Every KW or fraction thereof above ten (10) KW…………..2.00
11. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro,

Nuclear or solar generating units and the like per kW
i. Per KW, up to fifty (50) KW ………………………………15.00

ii. Above fifty (50) KW up to one hundred (100)
KW………………………………………………..………...10.00
iii. Every KW or fraction thereof above one hundred (100)
KW………………………………………………….…..……2.40
12. Compressed air, vacuum, commercial/institutional/industrial

gases, per outlet ………………………………………………...……....10.00
13. Power piping for gas/steam/etc. per lineal m or fraction

thereof or per cu. m.………………………………..…………..………...2.00
14. Other internal Combustion Engines, including Cranes, Forklifts,

Loaders, Mixers, Compressors and the like,
i. Per unit, up to ten (10) KW…………………………… 100.00
ii. Every KW above ten (10) KW …………………………...3.00
15. Others machineries and/or equipment for commercial/ industrial.

Institutional use not elsewhere specified, per unit:
i. Up to one-half (1/2) KW ……………………………………. 8.00

ii. Above one-half (1/2) KW up to one (1) KW………….….….. 23.00
iii. Above one (1) KW up to three (3) KW………………….…...39.00
iv. Above three (3) KW up to Five (5) KW………………….…..55.00
v. Above five (5) KW up to ten (10) KW……………….….……80.00
vi. Every KW above ten (10) KW or fraction thereof……………4.00
16. Pressure Vessels, per cu. m or fraction thereof………………………40.00

17. Pneumatics tubes, Conveyors, Monorails for materials handling,
per lineal m or fraction thereof ……………………………………….2.40
18. Testing/Calibration of pressure gauge, per unit ……………………..24.00
Each Gas Meter, tested, proved and sealed, per gas m…….…….30.00
19. Weighing Scale Structure per ton or fraction thereof………………..30.00
20. Every mechanical ride inspection, etc., used in amusement
Centers such as ferris wheel and the like per unit…………………... 30.00
II. CERTIFICATES OF USE OR OCCUPANCY

a. Division A-1 and A-2 Buildings:
1. Costing up to P150,000.00……………………………….P100.00
2. Costing more than P150,000.00 up to P400,000.00……….200.00
4. Costing more than P850,000.00 up to 1.2 M………………800.00
5. Every million or portion thereof in excess of P1.2 M……..800.00
b. Divisions B-1/E-1, 2,3/F-1/G-1,2,3,4,5/H-1, 2, 3, 4/and I-1 Buildings:
1. Costing up to P150,000.00……………………………….P200.00
4. Costing more than P850,000.00 up to 1.2 M…………….1,000.00
5. Every million or portion thereof in excess of P1.2 M……1,000.00
c. Divisions C-1, 2/D-1, 2,3 Buildings:
22
1. Costing up to P150,000.00……………………………….P150.00
4. Costing more than P850,000.00 up to 1.2 M………………900.00
5. Every million or portion thereof in excess of P1.2 M……..900.00
d. Division J-l Buildings/Structures:
1. With floor area up to twenty (20) sq. m……………………..50.00
2. With floor area above twenty (20) sq. m up to five hundred
(500) sq. m …………………………………………………240.00
3. With floor areas above five hundred (500) sq. m up to
One thousand (1,000) sq. m…………………………………360.00
4. With floor area above one thousand (1,000) sq. m
Up to five thousand (5,000) sq. m…………………………480.00
5. With floor area above five thousand (5,000) sq. m
Up to ten thousand (10,000) sq. m…………………………200.00
6. With floor area above ten thousand (10,000) sq. m………2,400.00
e. Division J-2 structures:

1. Garages, carports, balconies, terraces, lanais and the like: fifty (50%)
of the rate of the principal building of which they are accessories.
2. Aviaries, aquariums, zoo structures and the like: same rates for
Division J-1 Building/Structures above.
3. Towers such as for radio, and TV transmissions, cell site, sign
(ground or roof type) and water tank supporting structures and the
like in any location shall be imposed fees as follows:
i. First ten (10) m of height from the ground…….P800.00
ii. Every m or fraction thereof in excess of
Ten (10) m………………………………………..50.00
f. Change in Use/Occupancy, per sq. m or fraction thereof of area
Affected…………………………………………………………………...5.00
K) SECTION 119. ISSUANCE OF CERTIFICATION

a. Certified True Copy of building permit…………………………………P50.00
b. Certified true copy of Certificate of Use/Occupancy…………………….50.00
c. Issuance of Certificate of Damage………………………………………..50.00
d. Certified True Copy of Certificate of Damage…………………………...50.00
e. Certified true copy of Electrical Certificate………………………………50.00
f. Issuance of Certificate of Gas Meter Installation………………………....50.00
g. Certified true copy of Certificate of Operation………………………......50.00
h. Other Certifications……………………………………………………….50.00
L) SECTION 121. SURCHARGE AND PENALTY. The following fees shall be collected for
non-compliance with works stoppage for construction without permit.
a. Light violations
i. Failure to post certificate of Occupancy/Use/Operation
ii. Failure to post building permit construction information sign
iii. Failure to provide or install appropriate safety measures for the protection of
workers, inspectors, immediate neighbors and pedestrians
b. Less Grave Violations
i. Non-compliance with the work stoppage order for the
alteration/addition/conversion/repair without permit
ii. Use or occupancy of building/structure without appropriate Certificate of
Occupancy/Use/Operation
c. Grave Violations
23
i. Unauthorized change, modification or alteration during construction in the
duly submitted plans and specifications on which the building permit is based
ii. Unauthorized change in type of construction from more fire-resistive to less
fire-resistive.
iii. Non-compliance with order to abate or demolish
iv. Non-compliance with work stoppage order for construction/demolition without
permit.
v. Change in the existing use of occupancy without Certificate of Change of
Occupancy/Use/Operation
vi. Excavations left open without any work being done in the site for more than
one hundred twenty (120) days.
AMOUNT OF FINES
Light Violations ………………………………………………P 5,000.00
Less Grave Violations…………………………………………P 8,000.00
Grave Violations………………………………………………P10,000.00
1. Without prejudice to the provisions of the preceding section, the City

Engineer/Building Official is hereby authorized to impose a penalty or surcharge in
the following cases in such amount and in the manner as hereunder fixed and
determined:
For constructing, installing, repairing, altering, or causing any change in the use of any
building or part hereof or appurtenance thereto without any permit, there shall be
imposed a surcharge or twenty five percent (25%) of the building permit fee. When
the work in the building or structure is started during the pendency of the final action
or pending approval by the City Engineer/Building Official of the application for the
building permit, the amount of the surcharge shall be according to the following:
1. Excavation for foundation 10 %
2. Construction of foundation (including
pile driving and laying of reinforcing bars) 25 %
3. Construction of superstructure up
to 2 meters above established grade 50 %
4. Construction of superstructure above 2 meters 100 %
2. For failure to pay the annual inspection fee within thirty (30) days from the prescribed
date, a surcharge of 25% of the inspection fee shall be imposed.
M) SECTION 145. RULES AND REGULATIONS (Impounding of Astray

Animals)
a. Astray animals caught by officers of the City Veterinarian Office shall be
impounded at the City Pound.
b. Astray animals caught shall be reported to the Local PNP or the Public
Safety Division or the Motor pool Officer for record purposes.
c. The impounding agency herein specified shall use every possible means of
communication to notify the owner or owners of the astray animal.
d. Impounding period of astray animals shall be for a maximum period of five (5)
days
e. The impounding agency shall release the animals to the owner – claimant only
upon the presentation of an official receipt of paid penalties from the City
treasurer or any revenue collection officer from the Public Market, the Parking
area beside the Provincial Capitol and the Vigan Terminal, as the case may be.
f. In the event that there is a failure of the owner to retrieve the impounded
animals within the prescribed period of five (5) days, the City Government
shall have the option to offer for auction the said animals to compensate the
expenses incurred during the impounding of the same. The proceeds shall be
24
turned over to the owner less the penalties and losses incurred. If there is no
claimant, the proceeds shall be held in the trust fund of the city government.
g. In case of loss or death of the animal during the period of impoundment, it
shall be exclusively the responsibility of the owner. .
N) SECTION 149. IMPOSITION OF FEES (Land Use and Zoning Fees).There shall be
levied and collected a Land Use and Zoning Fees based on the following schedule:
SCHEDULE OF FEES
NAME OF FEE FEE
I. ZONING / LOCATIONAL CLEARANCE
a) Single residential structure attached or detached

1. P 100, 000 and below P 200.00
2. Over P 100,000 to P 200,000 P 400.00
3. Over P 200,000 P 500.00 + 1/10 of 1% in
excess of P 200,000
b) Apartments/Townhouses
1. P 500,000 and below P 1,000.00
2. Over P 500,000 to P 2 Million P 1,500.00
3. Over P 2 Million P2,500.00 +1/10 of 1% of
cost in excess of P2M
regardless of the number
of doors
c) Dormitories
1. P 2 Million and below P 2,500.00
2. Over P 2 Million P2,500+1/10 of 1% of cost
in excess of P2M
Regardless of the number
of doors
d) Institutional
Project cost of which is
1. Below P 2M P 2,000.00
2. Over P 2M P 2,000.00 +1/10 of 1% of
cost in excess of P2M
e) Commercial, Industrial and Agro- Industrial project Cost of which is:

1. Below P 100,000 P 1,000.00
2. Over P 100,000 – P 500,000 P 1,500.00
3. Over P 500,000 – P 1M P 2,000.00
4. Over P 1M – P 2M P 3,000.00
5. Over P2M P 5,000.00 +1/10 of 1% of
Cost in excess of P2M
f) Special uses/Special Projects

(Gasoline station, cell sites, slaughterhouse, treatment plant, etc.)
1. Below P 2M P 5,000.00
2. Over P 2M P5,000.00 of 1% of cost in
excess of P 2M
g)Alternation/Expansion (affected areas/cost only) Same as original

application
II.SUBDIVISION AND CONDOMINIUM PROJECTS (under PD 957)
25
a) Approval of subdivision Plan (including town houses)
1. Preliminary Approval and Locational
Clearance (PALC)/Preliminary Subdivision)
Development Plan (PSDP) P 250/ha. Or a fraction thereof
• Inspection Fee P 1,000/ha. Regardless of density
2. Final approval and development Permit P 2,000/ha. Regardless of density

• Additional fee on Floor Are of Houses
And building sold with lot P 2.00 /sq.m.
• Inspection fee P 1,000/ha. Regardless
of density
• (not applicable for projects already inspected for PALC application)
3. Alteration of Plan (affected areas only) Same as final Approval and

Devt. permit
4. Certificate of registration Processing fee P 2,000

Application for CR/LS with DP issued by
LGUs shall be charged inspection fee
5. License to Sell (per saleable lot) P 150.00
• Additional Fee on Floor area of
Houses and building sold with lot P 10.00/sq.m.
• Inspection fee P 1,000/ha. Regardless of density
6. Certificate of Completion
• Certificate Fee P 150.00
• Processing fee P 2,000.00/ha. Regardless of
density
7. Extension of time to Develop P 350.00

• Inspection fee P 1,000.00/ha. Regardless of
Density (affected/unfinished areas
only)
b) Approval of Condominium Project
Final approval and Development Permit
1. Processing fee
a. Land area P 5.00/sq.m.
b. No. of Floors P 200.00/floor
c. Building areas P 4.00/sq.m.
• Inspection Fee P 12.00/sq.m. of GFA
2. Alteration of Plan (affected areas only) Same as Final

Approval and Dev’t. Permit
3. Conversion (affected areas only) Same as Final

Approval and Dev’t. Permit
4. Certificate of registration
• Processing fee P 2,000.00
5. License to Sell
• Residential (saleable areas) P 12.00/sq.m.
26
• Commercial/Office (saleable areas) P 25.00/sq.m.
6. Extension of Time to develop

• Processing fee P 350.00
• Inspection fee P 12.00/sq.m. of GFA
(affected /unfinished areas only)
• Certificate fee P 150.00
• Processing fee P 12.00/sq.m. of GFA
III. PROJECTS UNDER BP 220
A. Subdivision
1. Preliminary approval and locational Clearance
a. Socialized housing P 75.00 /ha.
b. Economic housing P 150.00/ha.
• Inspection fee
a. Socialized Housing P 200.00/ha.
b. Economic Housing P 500.00/ha.
2. Final approval and development Permit

Processing fee
b. Economic Housing P1,000.00/ha.
• Inspection fee
(Project already inspected for PALC application may not be charged
inspection fee)
3. Alteration of Plan (affected areas only) Same as final

Approval and
Dev’t/ Permit
4. Building Permit (floor area of Housing Unit) P 5.00/sq.m.
5. Certificate of registration
• Application fee
a. Socialized housing P 350.00
b. Economic Housing P 500.00
6. License to sell (per saleable lot)

a. Socialized Housing P 20.00/lot
b. Economic Housing P 50.00/lot
(additional fee on floor area of
houses/building sold with lot) P 2.00/sq.m.
• Inspection fee
7. Extension of Time to develop

• Filing fee
a. Socialized Housing P 350.00
• Inspection fee (affected/unfinished areas only)
27
• Certificate fee
a. Socialized housing P 150.00
• Processing fee
a. Socialized housing P 200.00/ha.
9. Occupancy Permit P 2.00/sq.m.

• Inspection fee (saleable floor areas of the Housing unit)
a. Socialized Housing P 5.00/sq.m.
b. Economic Housing P 5.00/sq.m.
10. Condominium
1. Preliminary approval and
Locational Clearance P 500.00
2. Final approval and Dev’t. Permit
a. Total land area P 5.00/sq.m.
b. Number of Floor P 100.00/floor
c. Building area P 2.00/sq.m. of GFA
• Inspection fee P 2.00/sq.m. of GFA
3. Alteration of Plan (affected areas only) Same as final Approval and
Dev’t. permit
4. Certificate of registration P 500.00
5. License to sell P 5.00/sq.m.
6. Extension of time to develop P 350.00
• Inspection fee (FAxP2x% of
Remaining dev’t cost) P 2.00/sq.m. of saleable
area
• Certificate fee P 150.00
• Processing fee P 3.00/sq.m. of GFA
IV. APPROVAL OF INDUSTRIAL/COMMERCIAL SUBDIVISION
1. Preliminary Approval and Locational Clearance P 300.00/ha.

• Inspection fee P 1,000.00/ha.
Regardless of location
2. Final approval and Development Permit P 5,000.00/ha.

Regardless of
location
(Projects already inspected for PALC application may not be charged inspection
fee)
3. Alteration Plan (affected areas only) Same as final approval

And Devt. Permit
4. Certificate of Registration P 2,000.00
5. License to sell P 2.00/sq.m. of the

land area
28

• Inspection fee (affected/unfinished areas only) P 1,000.00/ha.
a. Industrial P 350.00/ha. regardless of
location
b. Commercial P 500.00/ha. regardless of
location
V. APPROVAL OF FARM LOT SUBDIVISION
1. Preliminary approval and Locational Clearance P 200.00/ha.

• Inspection Fee P 500.00/ha.
2. Final approval and Development Permit P 1,000.00/ha.

• Inspection fee P 500.00/ha.
(Projects already inspected for PALC application may not be charged inspection
fee)
3. Alteration of Plan (affected areas only) Same as final approval

And Devt. Permit
4. Certificate of Registration P 2,000.00
5. License to sell P 500.00/lot

• Inspection fee P 1,000.00/lot

• Inspection fee (Affected and unfinished areas only) P 1,000.00/ha.
a. Industrial P 150.00
b. Commercial P 1,000.00/ha.
VI. APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM

a. Memorial projects P 500.00/ha.
c. Columbarium P 2,500.00/ha.
• Inspection fee
a. Memorial Projects P 1,000.00/ha.
c. Columbarium P 12.00/sq.m. of GFA
2. Final Approval and Development Permit

a. Memorial projects P 2.00/sq.m.
b. Cemeteries P 1.00/sq.m.
c. Columbarium P 200.00/floor
P 4.00/sq.m. of GFA
P 5.00/sq.m. of Land
Area
• Inspection Fee (Projects inspected for PALC application may not be charged
inspection fee)
29
a. Memorial Projects P1,000.00/ha.
c. Columbarium P 12.00/sq. m of GFA
3. Alteration Fee Same as Final

Approval/Development
Permit
4. Certificate of Registration P2,000.00
5. License to Sell
a. Memorial Projects P 50.00/2.5 sq. m
- Apartment type P 20.00/unit
b. Cemeteries P 20.00/tomb
c. Columbarium P 50.00/vault
• Inspection Fee
b. Memorial Projects P1,000.00/ha.
c. Cemeteries P 500.00/ha
6. Extension of Time to Develop P 350.00

• Inspection Fee (affected/unfinished areas only)
a. Memorial Projects P1,000.00/ha
c. Columbarium P 12.00/sq. m of
of the remaining GFA
• Certificate Fee P 150.00
• Processing Fee
a. Memorial Projects P1,000.00/ha.
c. Columbarium P 4.00/sq. m of GFA
VII. OTHER TRANSACTIONS/CERTIFICATIONS

A. Application/Request for:
1. Advertisement Approval P 500.00
2.Cancellation/Reduction of Performance Bond 2,000.00
3.Lifting of Suspended License to Sell 2,000.00
4.Exemption from cease and desist order 150.00
5.Clearance of Mortgage 1,000.00
6.Lifting of cease and desist order 2,000.00
7.Change of Name/Ownership 1,000.00
8.Voluntary cancellation of CR/LS 1,000.00
9.Revalidation/Renewal of Permit (Condominium) 50% of assessed current
Processing fees including
Inspection fee
B. Other Certifications
1. Zoning Certifications P 500.00/ha.
2. Certification of Town Plan/
Zoning Ordinance Approval 150.00
3. Certification of new rights/sales 150.00
4. Certificate of Registration (form) 150.00
5. License to Sell (form) 150.00
6. Certificate of Creditable Withholding tax
(Maximum of 5 lots per certificate) 150.00
7. Others to include:
a. Availability of records/public request 200.00
b. Certificate of records on file 200.00
c. Certification of with or without CR/LS 200.00
d. Certified Xerox copy of documents
30
- Document of five (5) pages or less 30.00
- Every additional page 3.00
e. Photocopy of documents 2.00
VIII. REGISTRATION OF DEALERS/BROKERS/SALESMEN

A. Dealers/Brokers P 500.00
B. Salesmen/Agent P 200.00
IX. HOMEOWNER ASSOCIATION OF HOA

1. Registration of HOA
• Articles of Incorporation P 650.00
• By-laws 650.00
• Books 200.00
2. Amendments
• Articles of Incorporation P 500.00
• By-laws P 500.00
3. Dissolution of Homeowners Association P 500.00

4. Certification of the new set of officers P 350.00
5. Other certifications P 150.00
• Inspection Fee (CMP projects) P 500.00/ha.
X. LEGAL FEE
A. Filing Fee P1,000.00
B. Additional Fee for claims (for refund, damages, attorney’s fee, etc.)
1. Not more than P20,000.00 P 120.00
2. More than P20,000 but less than P80,000 P 400.00
3. P80,000 or more but less than P100.000 P 600.00
4. P100,000 or more but less than P150,000 P1,000.00
5. For each P1,000 in excess of P150,000 5.00
C. Petition for Review P2,000.00

D. Pauper-litigants are exempt from payment of legal fees
1. Those whose gross income is not more than P6,000.00 per month and
residing within M.M.
2. Those whose gross income is not more than P4,000.00 per month and
residing outside M.M.
3. Those who do not own real property
E. Government agencies and its instrumentalities are exempted from paying legal
fees
F. Local government and government owned or controlled corporations with or
without independent charters are not exempted in paying legal fees.
XI. UPLC Legal Research Fee

Composition of Legal research Fee for the University of the Philippines Law
Center remains at one percent (15) of every fee charged but shall in no case be lower
than P10.00
XII. RESEARCH/SERVICE FEE (50% discount for students)

A. 1. Photocopy (maps, subd./condo, plans: presentation size) P100.00
2. Hard copy of from diskettes (license to sell data) 30.00 1st pages
P5/page in excess
of 5
3. Electronic File (License to sell available data) P500.00/diskette
Additional P50
For rush job
31
4. Electronic File (Land Use Maps available) P10,000.00
5. Certified True Copy Map (Land use Plan) P 100.00
B. Sale of Forms, Publications , etc.

1. Proforma Articles of incorporation and By-Laws P 150.00
2. Books and other CLUP publications
a. CLUP Guidelines:
Volume I Demography P120.00
Volume II Social Sector P380.00
Volume III Economic Sector P380.00
Volume IV Infrastructure and Utilities P250.00
Volume V Land Use P300.00
Volume VI Local Administration P100.00
Volume VII Mapping P250.00
Volume VIII Report Writing P 50.00
Volume IX Plan Review, Adoption
And Approval Process P230.00
Volume X Model Zoning Ordinance P150.00
b. PD 957 P200.00
c. BP 220 P200.00
d. Planning Strategically Guidelines P200.00
O) SECTION 245. SECRETARY’S FEES. There is hereby imposed a secretary’s fee for the
issuance of copies of official records and documents as follows:
a) all issuance of copies of official records

and documents in all departments including
the police report in the City Government of Vigan…………………P50.00
b) Xerox copies or any other copy produced

by copying machine………………………………………………….P 5.00
c) any individual requesting for a judge

clearance for any purpose should pay
the amount of ……………………………………………………….P50.00
d) Clearance certificate………………………………………………P50.00
e) Certified true copy and/or certified

Xerox copy and certification for
Every tax declaration………………………………………………..P50.00
f) For hard copy/copies of data/information requested

from any office………………………………………………………P 5.00
g) For soft copy in CD Form………………………………………..P15.00
P) SECTION 248. EXEMPTIONS. The fees imposed in this Article shall not be collected for
the following:
32
a) For copies furnished to other bureaus, offices and branches of the government for
official business (except those copies required by the court at the request of the
litigants, in which case, charges should be made in accordance with the above
schedule fee)
b) All issuance of copies of official records and documents of the Social Welfare
Office
Q) SECTION 250. IMPOSITION OF FEES (Local Civil Registry Fees)

d) Burial Permit Fee
a) Fee for exhumation of cadaver P 50.00
b) Fee for transfer of cadaver P 50.00
f) Miscellaneous and other certification fee
a) Processing fee P 100.00
b) Subscription fee P 50.00
c) Certification and other fees P 50.00
R) SECTION 331. RATES (FIL-SPANISH FRIENDSHIP PARK)
a) Entrance fee
i) Adult P 15.00/head
ii) 15 years old and below P 10.00/head
iii) Group of 30 students with ID P 5.00/head
iv) children below 2 years old
are exempted
c) Swimming Pool
i) Daytime P 50.00/head
ii) Nighttime P 60.00/head
e) Open Ampi-theatre
i) Daytime – P 2,000.oo for the first two hours and an
additional P 300.00 per hour for the succeeding hours
ii) Night time – P 2,500.oo for the first two hours and an
additional P 500.00 per hour for the succeeding hours
f) BURIDEK CHILDREN’S MUSEUM ENTRANCE FEE

i. Child P10.00/head
ii. Adult P20.00/head
Public elementary and high school students of Vigan, street children
and indigents are exempt from the payment of entrance fees on a day
as may be determined by the Local Chief Executive.
S) SECTION 346. IMPOSITION OF FEES (Rental of Heavy Equipment)
High Tension Wire Insulation Cover P50.00/pc. Per day
A deposit of P1,000.00 is required, refundable upon returning the said

equipment.
T) SECTION 349. IMPOSITION OF FEES ( Service Charge for Garbage Collection)

There shall be collected from every owner or operator of a business establishment an annual
garbage fee in accordance with the following schedule.
Types of Business
33
1. Cinemas and other amusement
business, video center, trucking companies,
gasoline stations, banks, dry goods
stores, and similar establishments and stores . . . . . …. . . …………… P200.00/month
2. Dry goods with capitalization of P200,000 for the current year

and below and/or 6 square meters or less store area
shall pay ……………. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P50.00/month
3. For hardware, lumber, construction
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . …….. . . . . . . . . . . P300.00/month
4. Wholesale stores, bus companies, restaurant,

Bakeries, bake shops, hotels, beerhouses . . . . . . . ……….. . .. P100.00/month
5. A. Fast food service establishments . . . ………. …...……… . . . P300.00/month

B. For sari-sari stores, halo-halo,Empanada, sinanglawan, and similar stores
a) with gross sale of P30,000.00 for
the previous year . . . . . . . . . . . . . . . . . …………... . . . P 30.00/month
b) Above P30,000 gross sale for
previous year . . . . . . . . . . . . . . . …………... . . . . . . . . P 40.00/month
6. Carinderias
a) with gross sale of P30,000 for previous year P 40.00/month
b) above P30,000 gross sale for previous year P 50.00/month
7. Coconut Vendors P 50.00/month
8. Jeepneys and Buses P 30.00/month
9. For Tricycles P 10.00/month
10. For Calesas P 15.00/month
11. Funeral Parlors P 120.00/month
12. Private Schools P 100.00/month
13. Hospitals
a) Primary/Clinic P 100.00/month
b) Secondary P 150.00/month
c) Tertiary P 250.00/month
14. Dormitories P 100.00/month
15. For offices and other business
Not otherwise specified in this ordinance P 30.00/month
SECTION 3. REPEALED SECTION – Section 144, Article D of Chapter 3 of the Vigan

Revenue Code is hereby repealed.
SECTION 4. REPEALING CLAUSE. All existing ordinances inconsistent with the

provisions of this ordinance are hereby repealed or modified accordingly
SECTION 5. EFFECTIVITY. This ordinance shall take effect upon its approval
APPROVED on September 1, 2008.
(Sgd.)

34




Attested:

Approved:

City Mayor
35
CITY OF VIGAN
THIRD CITY COUNCIL

ORDINANCE NO. 20
Series of 2008
“AN ORDINANCE AMENDING SECTION 4 OF ORDINANCE NO.

10, SERIES OF 2008 ENTITLED “AN ORDINANCE ESTABLISHING
PRICE LIST OF PRODUCTS PRODUCED AT THE PRODUCTIVITY
CENTER”.
SECTION 1. AMENDATORY PROVISION:
Section 4 of Ordinance No. 10, Series of 2008 is hereby amended as

follows:
“TRUST FUND: Income from the products sold at the Productivity

Center shall accrue to a Trust Fund primarily for the production of
ceramics products and to sustain the programs and projects of the
Productivity Center.”
SECTION 2. REPEALING CLAUSE:
Any ordinance or resolution found inconsistent with any provision of this

ordinance shall be deemed repealed or modified accordingly.
SECTION 3. EFFECTIVITY:
This ordinance shall take effect upon its approval.
ENACTED on NOVEMBER 26, 2008.

(Sgd.)






Attested:

Approved:
(Sgd.) EVA MARIE S. MEDINA

City Mayor

Vigan City Revenue Code

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Republic of the Philippines

Province of Ilocos Sur

OFFICE OF THE SANGGUNIANG PANLUNGSOD

SECOND CITY COUNCIL

AN ORDINANCE PROVIDING FOR THE TRANSFER OF FUNDS UNDER

WHEREAS, Section 3, paragraph (a) of PD 1445,otherwise known as the Government

NOWTHEREFORE, be it ordained by the Sangguniang Panlungsod in session duly

Section 1. TITLE. “AN ORDINANCE PROVIDING THE TRANSFER OF FUNDS

Section 2. DEFINITION OF TERMS..

Section 3. SCOPE OF APPLICATION.

a) Ordinance #21, series of 2002 – Public safety emergency and development

b) Ordinance #6, series of 2001 - Correction of clerical or typographical errors on

e) Ordinance #2, series of 2000 – Fishery ordinance

g) Ordinance #5, series of 1999 – Diagnostic and laboratory fees

i) Ordinance #2, series of 1997 – Garbage fees

Provided, that the above-stated fees collected shall automatically be appropriated

Section 4. REPEALING CLAUSE. All ordinances rules or regulations or part thereof

SECTION 5. EFFECTIVITY – This ordinance shall take effect upon approval.

ENACTED on February 28, 2005

(Sgd.) ALFREDO FIGUERRES, JR. (Sgd.) AUDIE Q. AGDAMAG

(Sgd.) EVERIN F. MOLINA (Sgd.) HERMENIGILDO APELIN

(Sgd.) GERMELINA S. GOULART (Sgd.) FELIX A. ANINAG

(Sgd.) ANDRES ADRIATICO (Sgd.) HENRY A. FORMOSO

(Sgd.) LORETO QUIBILAN (Sgd.) MAXIMO ALVES

(Sgd.) CONSTANTE V. BENZON (Sgd.) CHRIS DAN F. FIELDAD

(Sgd.) JAYSON P. AVILA

(Sgd.) FERDINAND C. MEDINA

Republic of the Philippines

OFFICE OF THE SANGGUNIANG PANLUNGSOD

REVENUE CODE OF 2006

ARTICLE A. SHORT TITLE AND SCOPE

ARTICLE C. DEFINITION OF TERMS

Section 5. Definitions – When used in this Code:

ARTICLE B. COLLECTION OF REAL PROPERTY TAX

Section 15. Payments Under Protest -

Section 16. Repayment of Excessive Collections - When an assessment of basic real

Section 31. Payment of Delinquent Taxes on Property Subject of Controversy - In

Section 32. Treasurer to Certify Delinquencies Remaining Uncollected - The city

Section 41. Insurance Companies to Furnish Information - Insurance companies are

ARTICLE C. SPECIAL LEVIES ON REAL PROPERTY

Section 51. Administrative Provisions.

ARTICLE D. SOCIALIZED HOUSING TAX

ARTICLE E: TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

Section 60. Administrative Provisions.

ARTICLE F: TAX ON PRINTING AND PUBLICATION

ARTICLE G. FRANCHISE TAX

ARTICLE H. TAX ON SAND, GRAVEL AND OTHER QUARRY SOURCES

Section 67. Permit to be Issued by the Mayor Through Sangguniang Panlungsod

ARTICLE I. PROFESSIONAL TAX

Section 72. Exemption - Professionals exclusively employed in the government shall

Section 76. Administrative Provisions

ARTICLE J.: AMUSEMENT TAX ON ADMISSION

Section 81. Administrative Provisions.

ARTICLE K: ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK OR VAN

Section 83. Exemption. The manufacturers, producers, wholesalers, dealers, and

ARTICLE L. TOBACCO TAX

ARTICLE M: GRADUATED TAX ON BUSINESS

(a) On manufacturers, importers, or producers of any article of commerce of whatever kind

(b) On retailers, independent wholesalers, distributors in accordance with the following