MO Proposed Revenue Code 2023 As of 031423

Tax Ordinance No.
23-01, Page 1
Republic of the Philippines

Province of Quezon
Municipality of Sariaya
OFFICE OF THE SANGGUNIANG BAYAN
NAKATUKOY AT NASA MASUSING PAG-AARAL NG COMMITTEE EN BANC SA

PANGUNGUNA NG COMMITTEE ON WAYS AND MEANS
PROPOSED TAX ORDINANCE NO. 23-01
PROPOSED 2023 REVISED REVENUE CODE OF THE MUNICIPALITY OF

SARIAYA, QUEZON
WHEREAS, Section 5 of Article X of the 1987 Constitution provides that each local
government unit shall have the power to create its own sources of revenues and to levy taxes,
fees and charges subject to such guidelines and limitations as the Congress may provide,
consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue
exclusively to local governments;
WHEREAS, Section 129 of Republic Act (RA) No. 7160 otherwise known as the Local
Government Code of 1991, provides that each local government unit shall exercise its power to
create its own sources of revenue and to levy taxes, fees, and charges consistent with the
fundamental principles of taxation and revenue generation and the basic policy of local
autonomy, subject to certain limitations set forth therein. Such taxes, fees, and charges shall
accrue exclusively to the local government units;
WHEREAS, Section 142, in relation to Sections 143, 147, 148 and 149 of the same
Code, provides that municipalities may levy taxes fees and charges not otherwise levied by
provinces;
WHEREAS, Section 153, of the same Code provides that, local government units may
impose and collect such reasonable fees and charges for services rendered;
WHEREAS, Section 132, of the same Code provides that, the power to impose a tax,
fee, or charge or to generate revenue under the said Code shall be exercised by the Sanggunian of
the local government unit concerned through an appropriate ordinance;
WHEREAS, Section 186 of the same Code further provides that taxes, fees or charges
shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy:
That the ordinance levying such taxes, fees or charges shall not be enacted without prior public
hearing conducted for the purpose.
WHEREAS, Section 191 of the same Code provides that, local government units shall
have the authority to adjust the 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;
WHEREAS, the last time that the local government unit had revised its revenue code
was on December 11, 1992 through Municipal Tax Code (Revenue Code) No. 65;
Tax Ordinance No. 23-01, Page 2
WHEREAS, the letter from the Office of the Municipal Mayor submitting the proposed
Update/Adjustment on the Revenue Code of 1992 was included in the agenda of November 19,
2019 Regular Session and was referred to the Committee en banc headed by the Chair of the
Committee on Ways and Means;
WHEREAS, the proposed adjustment in the Revenue Code of 1992 is a result of a

thorough and careful study of the executive branch that culminated in the Harmonization
Workshop on the Revised Revenue Code conducted on November 4-6, 2019 at B Hotel, Alabang
which was attended by different municipal department heads and experts from the Department of
Interior and Local Government (DILG) and the Bureau of Local Government Finance (BLGF);
WHEREAS, to facilitate the review of the proposed Tax Ordinance, the Committee en
banc coordinated with various local government offices, DILG and BLGF;
WHEREAS, in April 2021, the Municipal Mayor issued Executive Order No. 32
reorganizing the Local Revenue Code Review and Updating Committee (LRCRUC) to further
assist the committee on the proposed amendments and provide technical assistance relative to
DILG-Department of Finance (DOF) Joint Memorandum Circular on the Guidelines for the
Review, Adjustment, Setting and/or Adoption of Reasonable Regulatory Fees and Charges of
Local Government Units and BLGF Memorandum Circular No. 020-2019 – Local Fees and
Charges (LFC) Toolkit on the Review, Setting, and/or adoption of Reasonable Local Fees and
Charges;
WHEREAS, the above-mentioned circulars and toolkit became the basis of the new
proposed adjustments in the Revenue Code which was presented to the committee en banc
during a round table discussion on June 29, 2021 at Queen Margarette Hotel, Lucena City;
WHEREAS, on January 26, 2023, the committee en banc together with the LRCRUC re-
convened for the Finalization of the proposed Revenue Code of Sariaya to be presented in a
public hearing;
WHEREAS, on February 9, 2023, the committee en banc conducted another meeting to

set the dates and venue for the public hearing pursuant to Section 186 & 187 of RA No. 7160;
WHEREAS, the Committee en banc conducted a public hearing on ___________ at

_______which was attended by _______, _______, and other stakeholders;
WHEREAS, to effectively deliver its services to all its constituents and implement its
priority plans, programs and projects, and to cope with the ever growing public needs, this local
government unit has to raise the necessary revenue through sound methods of revenue
imposition, collection and mobilization;
WHEREAS, in order to consolidate all the aforementioned amendments and to update it

in accordance with the provisions of existing laws, there arises a need to revise the Revenue
Code of Sariaya;
NOW THEREFORE, pursuant to the power vested by Republic Act No. 7160, upon
recommendation of the Committee en banc, on motion of ____be it:-
BE IT ENACTED AS IT IS HEREBY ENACTED BY THE SANGGUNIANG BAYAN

OF SARIAYA, QUEZON BY VIRTUE VESTED IN IT BY LAW, IN SESSION ASSEMBLED
THAT:
CHAPTER I. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title.
This ordinance shall be known as the Revised Revenue Code of Sariaya 2023.
Section 1A.02. Scope and Application.
This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other
impositions within the territorial jurisdiction of this municipality.
Article B. Construction of Provisions
Section 1B.01. Words and Phrases Not Herein Expressly Defined.
Words and phrases embodied in this Code not herein specifically defined shall have the same
definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.
Section 1B.02. Rules of Construction.
In construing the provisions of this Code, the following rules of construction shall be observed
unless inconsistent with the manifest intent of the provisions.
(a) General Rules. All words and phrases shall be construed and understood according to the
common and approved usage of the language; but the technical words and phrases and such
other words in this Code which may have acquired a peculiar or appropriate meaning shall be
construed and understood according to such technical, peculiar or appropriate meaning.
(b) Gender and Number. Every word in the Code importing the masculine gender shall extend
to both male and female. Every word importing the singular number shall apply to several
persons or things as well, and every word importing the plural number shall extend and be
applied to one person or thing as well.
(c) Reasonable Time. In all cases where any act is required to be done within 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.
(e) References. All references to chapters, articles, or sections are to the chapters, articles or
sections in this Code unless otherwise specified.
(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or
contravene each other, the provisions of each chapter shall prevail as to all specific matters
and questions involved therein.
(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same
article conflict with each other, the provisions of the section which is the last in point of
sequence shall prevail.
Article C. Definition of Terms
Section 1C.01. Definitions. When used in this Code,
(a) Business means trade or commercial activity regularly engaged in as a means of livelihood or
with a view to profit.
(b) Charges refer to pecuniary liability, as rents or fees against persons or property.
(c) Cooperative is a duly registered association of persons with a common bond of interest who
have voluntarily joined together to achieve a lawful, common social or economic end, making
equitable contributions to the capital required and accepting a fair share of the risks and
benefits of the undertaking in accordance with universally accepted cooperative principles.
(d) Corporation includes partnerships, no matter how created or organized, joint-stock

companies, joint accounts (cuentas en participacion), associations or insurance companies but
does not include general professional partnerships and joint ventures or consortiums formed
for the purpose of undertaking construction projects or engaging in petroleum, coal,
geothermal, and other energy operations or consortium agreements under a service contract
with the government. General professional partnerships are partnerships formed by persons
for the sole purpose of exercising their common profession, no part of the income of which is
derived from engaging in any trade or business.
The term "resident foreign" when applied to a corporation means a foreign corporation not
otherwise organized under the laws of the Philippines but engaged in trade or business within
the Philippines.
(e) Countryside and Barangay Business Enterprise refers to any business entity, association, or
cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for
Countryside and Barangay Business Enterprises (Kalakalan 20).
(f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or
activity. It shall also include charges fixed by law or an agency for the services of a public
officer in the discharge of his official duties.
(g) Franchise is a right or privilege, affected with public interest that is conferred upon private
persons or corporations, under such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security and safety.
(h) Gross Sales or Receipts include the total amount of money or its equivalent representing the
contract price, compensation or service fee, including the amount charged or materials
supplied with the services and deposits or advance payments actually received during the
taxable quarter for the services performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales return, excise tax, and value added tax
(VAT).
(i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.
(j) License or Permit is a right or permission granted in accordance with law or by a competent
authority to engage in some business or occupation or to engage in some transactions.
(k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not
being the subject of private ownership and not comprised within the national parks, public
forest, timber lands, forest reserves or fishery reserves, but also marine waters included
between two lines drawn perpendicularly to the general coastline from points where boundary
lines of the municipality touch the sea at low tide and a third line parallel with the general
coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on
the opposite shores that there is less than fifteen (15) kilometers of marine waters between
them, the third line shall be equally distant from opposite shores of the respective
municipalities.
(l) Operator includes the owner, manager, administrator, or any other person who operates or is
responsible for the operation of a business establishment or undertaking.
(m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.
(n) Persons mean every natural or juridical being, susceptible of rights and obligations or of
being the subject of legal relations.
(o) Rental means the value of the consideration, whether in money, or otherwise, given for the
enjoyment or use of a thing.
(p) Residents refer to natural persons who have their habitual residence in the 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 of the municipality where they have their legal residence or principal place of
business or where they conduct their principal business or occupation.
(q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and
receives into the treasury for public purposes.
(r) Services mean the duties, work or functions performed or discharged by a government officer,
or by a private person contracted by the government, as the case may be.
(s) 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.
(t) Vessel includes every type of boat, craft or other artificial contrivance capable of being used
as a means of transportation on water.
CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.01. Definitions.
When used in this Article,

(a) Advertising Agency includes all persons who are engaged in the business of advertising for
others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets,
handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or
reading form.
(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay,
coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products;
ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their
original form or not.
The phrase "whether in their original form or not" refers to the transformation of said products
by the farmer, 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 polystyrene boxes or other packaging materials
intended to process and prepare the products for the market.
The term “by-products” shall mean those materials which in the 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,

recreation, 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. They shall also include places of relaxation or recreation such as beach resorts,
casinos and other similar places.
(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) Bars include beer gardens or places where intoxicating and fermented liquors or malts are
sold, disposed of, or given away for compensation, even without foods, where the services of
hosts/hostesses and/or waiters/waitresses are employed, and where customers are entertained
by occasional dancing to music not rendered by a regular orchestra or musician hired for the
purpose; otherwise, the place shall be classified as a dancehall or night club. A cocktail
lounge is considered a bar even if there are no hosts/hostesses or waiters/waitresses to
entertain customers.
(g) 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 (200) gauge liters.
(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, on or before, or after
the dancing, and where professional hosts/hostesses or dancers are employed.
(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 is served at a price.
(l) 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.
(m) Contractor includes persons, natural or juridical, not subject to professional tax under Section
139 of RA 7160, whose activity consists essentially of the sale of all kinds of services for a
fee, regardless of whether or not the performance of the service calls for the exercise or use of
the physical or mental faculties of such contractor or his employees.
As used in this Article, the term "contractor" shall include general engineering, general
building and specialty 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 power; 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 planing 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 laundries 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 saloons and similar
establishments; photographic studios; funeral parlors; proprietors or operators of hotels,
motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing,
or forwarding establishments; master plumbers, smiths and house or sign painters; printers,
bookbinders, lithographers; publishers except those engaged in the publication or printing of
any newspapers, 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 detective or watchman agencies, commercial and
immigration brokers, and cinematographic film owners, lessors and distributors.
The term “contractor” shall also include but shall not be limited to tax subjects enumerated
under Section19 of Presidential Decree No. 231, but which are no longer included in the
enumeration of contractor under Section 131 of RA 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.
(n) 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.
(o) 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 therein 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.
(p) Manufacturer includes every person who, by physical or chemical process, alters the exterior
texture or form or inner substance of any raw material 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 it to
marketable shape or prepare it for any of the use of industry, or who by any such process,
combines any such raw material or manufactured or partially 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 products 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 not for his own use
or consumption.
(q) 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.
(r) 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.
(s) 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 a retail peddler of a particular commodity shall be determined from the
definition of wholesale dealer or retail dealer as provided in this Code.
(t) 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.
(u) Rectifier includes every person who rectifies, purifies, or refines distilled spirits or wines by
any process other than by original or continuous distillation from mash, wort, wash, sap, or
syrup through continuous closed vessels and pipes until the manufacture thereof is complete.
Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who
keeps any other apparatus for the purpose of distilling spirits, or in any manner refining
distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of
rectifying.
(v) Restaurant refers to any place which provides food to the public and accepts orders from
them at a price. This term includes caterers.
(w) Retail means a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold.
(x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic
trade based on quantity, weight, or measure received and/or discharged by vessel.
(y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to
persons other than the end user regardless of the quantity of the transaction.
Section 2A.02.Imposition of Tax.
There is hereby imposed on the following persons who establish, operate, conduct or maintain their
respective business within the municipality a graduated business tax in the amount hereafter
prescribed:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and

compounders of liquors, distilled spirits, and wines, or manufacturers of any article of
commerce of whatever kind or nature in accordance with the following schedule:
Amount of Gross Sales/Receipts For the Preceding Calendar Year Tax Per Annum
Less than 10,000.00 181.50
10,000.00 or more but less than 15,000.00 242.00
50,000.00 or more but less than 75,000.00 1,452.00
750,000.00 or more but less than 1,000,000.00 11,000.00
1,000,000.00 or more but less than 2,000,000.00 15,125.00
6,500,000.00 or more At a rate not exceeding
forty-one and one-fourth
percent (41.25%) of one
percent (1%)
The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers,
repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and
wines, or manufacturers of any article of commerce of whatever kind or nature other than those
enumerated under paragraph (c) of this Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature
in accordance with the following schedule:
Less than 1,000.00 19.80
fifty-five percent (55%) of
one percent (1%)
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on
wholesalers, distributors, or dealers herein provided for.
(c) On exporters, and on manufacturers, millers, repackers or producers of essential commodities

enumerated hereunder in accordance with the following schedule:
(1) Rice and corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or
preserved food, sugar, salt, and agricultural, marine, and fresh water
products, whether in their original state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap, detergents, and medicine;
(5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides,
insecticides, herbicides and other farm inputs;
(6) Poultry feeds and other animal feeds;
(7) School supplies; and
(8) Cement.
Less than 10,000.00 181.50
forty-one and one-fourth
percent (41.25%) of one
percent (1%)
For purposes of this provision, the term “exporters” shall refer to those who are principally engaged
in the business of exporting goods and merchandise, as well as manufacturers and producers whose
goods or products are both sold domestically and abroad. The amount of export sales shall be
excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the
rates prescribed under paragraphs (a), (b), and (d) of this Article.
(d) On retailers:
Amount of Gross Sales/Receipts For the Preceding Calendar Year Rate of Tax Per Annum
400,000.00 or less 2.2%
More than 400,000.00 1.1%
The rate of 2.2% per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos
(P 400,000.00); while the rate of 1.1% per annum shall be imposed on sales in excess of the first
Four Hundred Thousand Pesos (P 400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or
receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P 30,000.00),
subject to existing laws and regulations.
(e) On contractors and other independent contractors in accordance with the following schedule:
Less than 5,000.00 30.25
fifty-five percent (55%) of
one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than
P12,650.00.
For purposes of this Section, the tax on multi-year projects undertaken by general engineering,
general building, and specialty contractors shall initially be based on the total contract price, payable
in equal annual installments within the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for
the preceding calendar years, and the deficiency tax, if there be any, shall be collected as provided
in this Code or the excess tax payment shall be refunded.
In cases of projects completed within the year, the tax shall be based upon the contract price and
shall be paid upon the issuance of the Mayor’s Permit.
(f) On banks and other financial institutions, at the rate of fifty-five percent of one percent
(55% of 1%) of the gross receipts of the preceding calendar year derived from interest,
commissions and discounts from lending activities, income from financial leasing, dividends,
rentals on property, and profit from exchange or sale of property, insurance premium. All
other income and receipts not herein enumerated shall be excluded in the computation of the
tax.
(g) On agribusiness enterprise such as commercial piggery, poultry farm, cattle ranch, commercial
breeding of game cocks and other similar activities at a rate of two percent (2%) per annum.
(h) On businesses hereunder enumerated:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain
bars, carinderias, and food caterers;
2. Amusement places, including places wherein customers thereof actively participate
without making bets or wagers, including but not limited to night clubs or day clubs,
cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses,
swimming pools, exclusive clubs such as country and sports clubs, resorts and other
similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-
rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar
contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and
other similar establishments;
3. Commission agents;
4. Lessors, dealers, brokers of real estate;
5. Travel agencies and travel agents;
6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums;
7. Subdivisions, private cemeteries and memorial parks;
8. Privately-owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories and
dental laboratories;
10. Operators of cable network system;
11. Operators of computer services establishment;
12. General consultancy services; and
13. All other similar activities consisting essentially of the sales of services for a fee.
Less than 5,000.00 30.25
fifty-five percent (55%)of
one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than
P12,650.00.
(i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of not
exceeding Fifty-five Pesos (P 55.00) 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 peddler’s 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.
(j) On operators of public utility vehicles maintaining booking office, terminal, or waiting station
for the purpose of carrying passengers from this municipality under a certificate of public
convenience and necessity or similar franchises:
Type of Public Utility Vehicle Annual Tax

Air-conditioned buses P 2,500.00 per unit
Buses without air conditioning 1,000.00 per unit
Vans/AUVs 300.00 per unit
Jeepneys/Fieras/Tamaraws 250.00 per unit
Taxis/ Online hailing taxis 200.00 per unit
Tricycle 100.00 per unit
Section 2A.03.Presumptive Income Level.
For every tax period, the Municipal Treasurer’s Office shall prepare a stratified schedule of
"presumptive income level" to approximate the gross receipts of each business classification.
Section 2A.04. Exemption.
Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and
other petroleum products shall not be subject to any local tax imposed in this Article.
Article B. Situs of Tax
Section 2B.01. Situs of the Tax.
(a) For purposes of collection of the business tax under the situs of the tax law, the following
definition of terms and guidelines shall be strictly observed:
1. Principal Office – the head or main office of the businesses appearing in the pertinent
documents submitted to the Securities and Exchange Commission (SEC), or the Department
of Trade and Industry (DTI), or other appropriate agencies as the case may be.
The municipality specifically mentioned in the articles of incorporation or official

registration papers as being the official address or said principal office shall be considered as
the situs (70/30) thereof.
2. 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 executive of this municipality within fifteen (15)
days after such transfer or relocation is effected.
3. 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.
4. 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.
5. 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.
6. Experimental Farms – agricultural lands utilized by a business or corporation to conduct

studies, tests, researches or experiments involving agricultural, agri-business, marine or
aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the
quality and quantity of goods and products.
However, on-site sales of commercial quantity made in experimental farms shall be

similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Code.
(b) Sales Allocation
1. All sales made in a locality where there is a branch or sales office or warehouse shall
be recorded in said branch or sales office or warehouse and the tax shall be payable
to the city or municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality
where the sale is made, the sale shall be recorded in the principal office along with
the sale made by said principal office, and the tax shall accrue to the city or
municipality where said principal office is located.
3. In cases where there is a factory, project office, plant or plantation in pursuit of

business, thirty percent (30%) of 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 paragraphs (1) and (2) above shall not apply to experimental
farms. LGUs where only experimental farms are located shall not be entitled to the
sales allocation herein provided for.
4. In case of a plantation located in a locality other than that where the factory is
located, said seventy percent (70%) sales allocation shall be divided as follows:
Sixty percent (60%) to the city or municipality where the factory is located; and
Forty percent (40%) to the city or municipality where the plantation is located.
5. In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales allocation
shall be pro-rated among the localities where such factories, project offices, plants
and plantations are located in proportion to their respective volumes of production
during the period for which the tax is due.
In the case of project offices of services and other independent contractors, the term
“production” shall refer to the costs of projects actually undertaken during the tax
period.
The foregoing sales allocation under paragraph (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.
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.
All sales made by the factory, project office, plant or plantation located in this
municipality shall be recorded in the branch or sales office which is similarly located
herein, and shall be taxable by this municipality. In case there is no branch or sales
office or warehouse in this municipality, but the principal office is located therein,
the sales made in the said factory shall be taxable by this municipality along with the
sales made in the principal office.
(c) Port of Loading – the city or municipality where the port of loading is located shall not levy
and collect the tax imposable under Article A, Chapter 2 of this 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 municipality where a
manufacturer, producer or wholesaler maintains a branch or sales office or warehouse shall be
recorded in the branch or sales office or warehouse and shall be taxed herein.
This municipality shall tax the sales of the products withdrawn by route trucks from the
branch, sales office or warehouse located herein but sold in another locality.
Article C. Payment of Business Taxes
Section 2C.01.Payment of Business Taxes.
(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this 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 2A.01
and Section 2B.01 of this Code by any one person, natural or juridical, shall require the
issuance of a separate permit or license to each business.
(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in
Section 2A.01 of this 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
2A.01 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 the tax thereon shall be
computed on the basis of the pertinent schedule.
Section 2C.02.Accrual of Payment.
Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of
January of each year.
Section 2C.03 Time of Payment.
The tax shall be paid once within the first twenty (20) days of January or in quarterly installments
within the first twenty (20) days of January, April, July, and October of each year. The
Sangguniang Bayan through a resolution 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.
Section 2C.04.Surcharge for Late Payment.
Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to
a surcharge of twenty-five 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 2C.05.Interest on Unpaid Tax.
In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%)
per month of the unpaid taxes, including surcharges, until such amount is fully paid, but in no case
shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 2C.06 Administrative Provisions.
(a) Requirement. Any person who shall establish, operate or conduct any business, trade or
activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and
pay the fee therefor and the business tax imposed under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official
receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve
the taxpayer of any requirement imposed by the different departments of this municipality.
Every person issued an official receipt for the conduct of a business or undertaking shall keep
the same conspicuously posted in plain view at the place of business or undertaking. If the
individual has no fixed place of business or office, he shall keep the official receipt in his
person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal
Treasurer, or their duly authorized representatives.
(c) Invoices or Receipts. All persons subject to the taxes on business shall, for each sale or
transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P
25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts
serially numbered in duplicate, showing among others, their names or styles, if any, and
business address. The original of each sales invoice or receipt shall be issued to the purchaser
or customer and the duplicate to be kept and preserved by the person subject to the said tax in
his place of business for a period of five (5) years. The receipts or invoices issued pursuant
to the requirement of the Bureau of Internal Revenue for determination of national internal
revenue taxes shall be sufficient for purposes of this Code.
(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on
business shall submit a sworn statement of the capital investment before the start of their
business operations and upon application for a Mayor's Permit to operate the business. Upon
payment of the tax levied in this Chapter, any person engaged in business subject to the
business tax paid based on gross sales and/or receipts shall submit a sworn statement of his
gross sales/receipts for the preceding calendar year or quarter in such manner and form as
may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn
statement of gross sales or receipts due, among others, to his failure to have a book of
accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized
representatives may verify or assess the gross sales or receipts of the taxpayer under the best
available evidence upon which the tax may be based.
(e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to
conduct an activity or business and who are liable to pay the business tax provided in this
Code shall submit a certified photocopy of their income tax returns (ITR) on or before April
30 of each year. The deficiency in the business tax arising out of the difference in gross
receipts or sales declared in the application for Mayor’s Permit/Sworn Statement of Gross
Receipts or Sales 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 Municipal Treasurer may, upon presentation of satisfactory
proof that the original receipt has been lost, stolen or destroyed, issue a certification to the
effect that the business tax has been paid, indicating therein the number of the official receipt
issued, upon payment of a fee of One Hundred Pesos (P100.00).
(g) Transfer of Business to Other Location. Any business for which a municipal business tax has
been paid by the person conducting it may be transferred and continued in any other place
within the territorial limits of this municipality without payment of additional tax during the
period for which the payment of the tax was made.
(h) Retirement of Business. Any person, natural or juridical, subject to the tax on business under
Article A, Chapter II of this Code shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for the current calendar year within thirty (30) days
following the closure. Any tax due shall first be paid before any business or undertaking is
fully terminated.
For 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 municipality for record purposes in the course of the renewal of the
permit or license to operate the business.
The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided
by simulating the termination or retirement thereof. For this purpose, the following
procedural guidelines shall be strictly followed:
(a) The Municipal Treasurer shall assign every application for the termination or
retirement of business to an inspector in his office who shall go to the address of the
business on record to verify if it is really not operating. If the inspector finds that the
business is simply placed under a new name, manager and/or new owner, the
Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the
application for termination or retirement of said business;
(b) Accordingly, the business continues to become liable for the payment of all taxes,
fees, and charges imposed thereon under this Code and other existing local tax
ordinances; and
(c) In addition, in the case of a new owner to whom the business was transferred by sale
or other form of conveyance, said new owner shall be liable to pay the tax or fee for
the business and shall secure a new Mayor’s Permit therefor.
(d) 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.
(e) The permit issued to a business retiring or terminating its operation shall be
surrendered to the Municipal 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.
Section 2C.07 Penalty.
A business establishment operating without a business permit shall pay a penalty of Five Thousand
Pesos P5,000.00; and cancellation of business operation.
Article D. Tax on Ambulant and Itinerant Amusement Operators
Section 2D.01.Imposition of Tax.

There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and
fairs at the following rates:
Amount of
Tax
Circus, carnival, or the like, per day for first ten (10) days P 149.60
Per day thereafter 18.70
Merry-Go-Round, roller coaster, ferris wheel, swing, shooting 37.40
gallery and other similar contrivances, per day for first
ten (10) days
Per day thereafter 7.48
Sports contest/exhibition per day 374.00
Section 2D.02.Time of Payment.
The tax herein imposed shall be payable before engaging in such activity.
Article E. Tax on Mining Operations
Section 2E.01. Definitions.
When used in the Article,

(a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid,
liquid, gaseous or any intermediate state.
(b) Mineral Products shall mean things produced and prepared in a workable state by simple
treatment processes such as washing or drying but without undergoing any chemical change
or process or manufacturing by the lessee, concessionaire or owner of mineral lands.
(c) Quarry Resources refer to any common stone or other common mineral substances such as
but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate.
Section 2E.02 Imposition of Tax.
There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for
the preceding year of mining operations.
Section 2E.03 Situs of the Tax.
Payment of the tax shall be made to this municipality which has jurisdiction over the mining area.
In case the area transcends two (2) or more local government units, payment shall be made
according to Article B of this Chaper of the Code.
Section 2E.04. Exclusion.
Extraction of the following is excluded from the coverage of the tax levied herein:
(a) Mineral products such as ordinary stones, sand, gravel, earth and other quarry resources;
(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral
gas and all other similar or naturally associated substances.
Section 2E.05. Time of Payment.
The tax shall be paid once within the first twenty (20) days of January or in quarterly installments
within the first twenty (20) days of January, April, July, and October of each year.
Section 2E.06. Surcharge for Late Payment.
Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to
Section 2E.07. Interest on Unpaid Tax.
In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%)
per month of the unpaid taxes, including surcharges, until such amount is fully paid, but in no case
shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
Section 2E.08. Administrative Provisions.
(a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments
concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers,
assignments, abandonment, cancellation and others, are recorded.
(b) It shall be the duty of every lessee, owner, or operator to make a true and complete report of the
quantity and the actual market value of the minerals or mineral products to be removed.
Section 2E.09. Penalty.
Any violation of the provision of this Article shall be punishable by a fine of not less than One
Thousand Pesos (Php 1,000.00) but not more than Five Thousand Pesos (Php 5,000.00), or
imprisonment of not less than one (1) month but not more than six (6) months, or both, such fine
and imprisonment, at the discretion of the Court.
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor's Permit Fee on Business
Section 3A.01. Imposition of Fee.
There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business,
pursue an occupation or calling, or undertake an activity within the municipality.
The permit fee is payable for every distinct or separate business or place where the business or trade
is conducted. One line of business or trade does not become exempt by being conducted with some
other business or trade for which the permit fee has been obtained and the corresponding fee paid
for.
For the purpose of the Mayor’s Permit fee, the following Philippine definition of business size is
hereby adopted:
Characteristics Asset Size Number of workers

Micro P500,000 and below 1 – 10
Small Over P500,000 to P5 Million 11 – 99
Medium Over P5 Million to P20 Million 100 – 199
Large Over P20 Million 200 and above
The permit fee shall either be based on asset size or number of workers, whichever will yield the
higher fee.
(a) On business subject to graduated fixed taxes
1. On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers,

and compounders of liquors, distilled spirits, and wines, or manufacturers of any
article of commerce of whatever kind or nature
Business Size Mayor’s Permit Fee

Micro P 400.00
Small 750.00
Medium 1,200.00
Large 2,000.00
2. On wholesalers, distributors, or dealers in any article of commerce of whatever kind

or nature

Micro P 500.00
Small 625.00
Medium 1,050.00
Large 1,500.00
3. On exporters, and on manufacturers, millers, repackers or producers of essential

commodities enumerated hereunder Article 2A-02(c)

Micro P 1,200.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
4. On retailers

Micro P 500.00
Small 700.00
Medium 750.00
Large 1,200.00
5. On contractors and other independent contractors

Micro P 500.00
Small 1,000.00
Medium 3,000.00
Large 6,000.00
6. On banks

Rural, Thrift and Savings Banks P 3,000.00
Commercial, Industrial and Development Banks 4,000.00
Universal Banks 6,000.00
7. On other financial institutions

Micro P 1,000.00
Small 2,000.00
Medium 4,500.00
Large 6,000.00
8. On agribusiness enterprises

Micro P 600.00
Small 750.00
Medium 2,000.00
Large 3,000.00
9. On other businesses, as enumerated hereunder
9.1 Cafes, cafeterias, ice cream and other refreshment parlors,

restaurants, soda fountain bars, carinderias and food caterers

Micro P 1,000.00
Small 2,000.00
Medium 2,000.00
Large 3,000.00
9.2 Amusement places

Micro P 1,000.00
Small 2,000.00
Medium 2,500.00
Large 3,500.00
9.3. Commission agents

Micro P 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
9.4.a Lessors of real estate - Land

Micro P 500.00
Small 750.00
Medium 2,500.00
Large 4,000.00
9.4.b Lessors of real estate - Commercial Building

Micro P 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
9.4.c Lessors of real estate - Residential Building

Micro P 500.00
Small 750.00
Medium 2,000.00
Large 4,000.00
9.5. Travel agencies and travel agents

Micro P 500.00
Small 750.00
Medium 2,000.00
Large 3,000.00
9.6. a. Hotels, Motels, Pension Houses, Apartelles, and

Condominiums

Micro P 500.00
Small 1,000.00
Medium 2,000.00
Large 4,000.00
9.6.b Lodging/Boarding houses

Micro P 500.00
Small 750.00
Medium 2,000.00
Large 3,000.00
9.7. Subdivision or real estate developers and private cemeteries or memorial

parks
Mayor’s Permit Fee P 6,000.00
9.8. Privately-owned markets
9.9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical

laboratories and dental laboratories

Micro P 1,000.00
Small 1,750.00
Medium 6,000.00
Large 12,000.00
9.10. Operators of cable network system

9.11. Operators of computer services establishments

Micro P 500.00
Small 750.00
Medium 3,000.00
Large 5,000.00
9.12. General consultancy services

Micro P 500.00
Small 750.00
Medium 3,000.00
Large 5,000.00
9.13. All other similar activities consisting essentially of the sales of services for a
fee, such as but not limited to accounting, bookkeeping, tutorial, notarial and
security services

Micro P 500.00
Small 750.00
Medium 3,000.00
Large 5,000.00
10. On private schools

Micro P 1,000.00
Small 2,500.00
Medium 8,000.00
Large 12,000.00
11. On business engaged in the production, manufacture, refining, distribution or sale of

oil, gasoline, and other petroleum products

Micro P 1,500.00
Small 2,500.00
Medium 10,000.00
Large 20,000.00
12. On transloading operations

Micro P 1,500.00
Small 2,500.00
Medium 10,000.00
Large 20,000.00
13. On dealers/retailers of the following:
Dealers in imported liquors P 750.00

Dealers in local liquors 500.00
Retailers of imported liquors 400.00
Retailers of local liquors 400.00
Dealers in cigarettes 500.00
Retailers of cigarettes 400.00
14. On associations, foundations, multi-purpose cooperatives and other similar

establishments
Mayor’s Permit Fee P 500.00
Section 3A.02.Time and Manner of Payment.
The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon
application before any business or undertaking can be lawfully begun or pursued and within the first
twenty (20) days of January of each year in case of renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall be
reckoned from the beginning of the calendar quarter. When the business or activity is abandoned,
the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has
been paid for a period longer than the current quarter and the business activity is abandoned, no
refund of the fee corresponding to the unexpired quarter or quarters shall be made.
Section 3A.03. Surcharge for Late Payments.
In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall
be increased by a surcharge of twenty-five percent (25%) of the original amount due, such
surcharge to be paid at the same time and manner as the fee due.
Section 3A.04.Administrative Provisions.
(a) Supervision and control over establishments and places. The Municipal Mayor shall
supervise and regulate all establishments and places subject to the payment of the permit fee.
He shall prescribe rules and regulations as to the mode or manner by which they shall be
conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions
in the municipality.
(b) Application for Mayor's Permit. An application for a Mayor's Permit shall be filed with the
Office of the Municipal Mayor. The form for the purpose shall be issued by the same office,
and shall set forth the requisite information including the name and residence of the applicant,
the description of business or undertaking that is to be conducted, and such other data or
information as may be required.
1. For a newly-started business

a. Paid-up capital of the business as shown in the Articles of Incorporation
(if a corporation or partnership), or a sworn statement of the capital
invested by the owner or operator (if a sole proprietorship);
b. Business name registration with DTI/SEC;
c. Special permit from National Government/Regulatory Body for businesses
requiring special permit;
d. Locational clearance;
e. Two (2) passport size pictures of the owner or operator, or in cases of a
partnership or corporation, the picture of the President or General
Manager;
f. Tax Exemption Certificate, if applicable;
g. Barangay business clearance where business establishment is located;
h. Health Certificate;
i. Sanitary permit;
j. Community Tax Certificate;
k. Occupancy permit; and
l. Fire Safety Inspection Certificate.
2. For renewal of existing business permits

a. A copy of Annual Income Tax return or a copy of BIR Quarterly Income
Tax Return, both from the preceding year;
b. Barangay business clearance where business establishment is located;
c. Health Certificate;
d. Sanitary permit;
e. Community Tax Certificate;
f. Fire Safety Inspection Certificate
Upon submission of the application, it shall be the duty of the proper authorities to verify if
other municipal requirements regarding the operation of the business or activity such as
sanitary requirements, installation of power and light requirements, as well as other safety
requirements are complied with. The permit to operate shall be issued only upon compliance
with such safety requirements and after the payment of the corresponding inspection fees and
other impositions required by this Code and other municipal tax ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient ground for
denying or revoking the permit issued by the Municipal 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 previously violated any ordinance or
regulation governing permits granted; (2) whose business establishment or undertaking does
not conform with zoning regulations, and safety, health and other requirements of the
municipality; (3) who has unsettled tax obligation, debt or other liability to the government;
(4) who is disqualified under any provision of law or ordinance to establish or operate the
business applied for.
Likewise, a Mayor’s Permit shall be denied to any person or applicant for a business who
declares an amount of gross sales or receipts that is manifestly below industry standards or the
Presumptive Income Level (PIL) of gross sales or receipts as established in the municipality
for the same or a closely similar type of activity or business.
(c) Issuance of Permit and Contents of Permit. Upon approval of the application of a Mayor's
Permit, one (1) copy of the application duly signed by the Municipal Mayor shall be returned
to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the
collection of the Mayor's Permit fee and the corresponding business tax.
The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt
for the payment of the Mayor's Permit and the official receipt issued by the Municipal
Treasurer for the payment of the business tax.
Every permit issued by the Municipal 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.
A duplicate copy of the permit may be issued upon presentation of satisfactory proof that the
original copy of the permit has been lost, stolen or destroyed, and the payment of One
Thousand Pesos (P1,000.00).
(d) Fee for Transfer of Ownership/Change of Trade Name. A fee of One Thousand Pesos
(P1,000.00) shall be paid to the Municipal Treasurer upon application for transfer of
ownership or change of trade name of a business.
(e) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in
his place of business or office, or if he has no place of business or office, he shall keep the
permit in his person. The permit shall be immediately produced upon demand by the
Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives.
Every establishment issued a permit shall be issued a pre-numbered license plate which shall
be posted conspicuously in the place of business. Every year, a sticker indicating the year of
payment shall be posted in a proper place indicated in the license plate after payment of the
Mayor’s Permit fee. The taxpayer shall pay the cost of the plate and/or sticker.
(f) 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) day of December following
the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in
force upon revocation or surrender thereof. The permit issued shall be renewed within the
first twenty (20) days of January. It shall have a continuing validity only upon renewal
thereof and payment of the corresponding fee.
(g) Revocation of Permit. When a person doing business under the provisions of this Code
violates any provision of this Article, refuses to pay an indebtedness or liability to the
municipality, or abuses his privilege to do business to the injury of the public moral or peace,
or when a place where such business is established is being conducted in a disorderly or
unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters,
criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the
Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid
in respect to 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 Municipal Mayor.
Section 3A.05.Rules and Regulations on Certain Establishments.
(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars,
carinderia and food caterers. No owner of said establishments shall employ any cook or food
dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable
every three (3) months.
(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 Municipal Health Officer and other existing laws
or ordinances.
(c) On sauna baths, massage, barber and beauty shops. Said shops shall not be allowed to operate
with masseurs, barbers, and beauticians without having secured the necessary corresponding
medical certificate from the Municipal Health Officer.
(d) On funerals parlors. Funerals parlors rendering embalming services shall not be allowed to
operate without employing an embalmer duly licensed by the Department of Health.
(e) On hotels, motels, lodging houses, privately-owned markets and other similar establishments.
No permit shall be issued to owners or operators of hotel, motels, lodging houses, privately-
owned markets and other similar establishments without the same being duly inspected by the
Municipal Health Officer, Fire Safety Inspector and Building Inspector or their duly
authorized representatives. Said establishments shall keep a registry of its guests, patrons,
lodgers, customers or boarders as the case maybe, which shall be open to inspection by the
Municipal Mayor or his authorized representative.
Article B. Permit Fee for Cockpit Owners/Operators/Licensees/

Promoters and Personnel
Section 3B.01. Definitions.

(a) Bet Manager (Kasador) refers to a person who calls and takes care of the bets from the
owners of both gamecocks and those of other bettors before he orders commencement of the
cockfight and thereafter distributes winning bets to the winner after deducting a certain
commission.
(b) Bet Taker (Kristo) refers to a person who participates in a cockfight, and with the use of
money or other things of value bets with other bettors or through other bet takers and wins
and loses his bets depending on the result of the cockfight as announced by the referee or
sentenciador.
(c) Cocker (Aficionado) a person who participates and bets in cockfighting within this
municipality.
(d) 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.
(e) Gaffer (Mananari) refers to a person knowledgeable in the art of arming fighting cocks with
gaffs on one or both legs.
(f) Gamecock refers to a domestic fowl, whether imported or locally bred, as well as native
fighting cocks indigenous to the country, especially trained and conditioned for actual
cockfighting or for propagation and breeding purposes for eventual use in cockfighting.
(g) Handler (Soltador) refers to a person who personally takes physical custody and control inside
the arena of a pitted gamecock and who actually releases the same for actual fight and combat
in a cockfight.
(h) Pit Manager refers to 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.
(i) Promoter refers to a person licensed by the Philippine Gamefowl Commission as such who is
engaged in the convening, meeting, holding and the celebration of specially programmed and
arranged cockfighting like local and international derbies or competitions, special mains or
matched sets or encounters, pintakasi, or ordinary cockfights.
(j) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of
fighting cocks, determines the physical condition of gamecocks while cockfighting is in
progress, the injuries sustained by the cocks and their capability to continue fighting, and
decides and makes known his decision either by word or gesture the result of the cockfighting
by announcing the winner or deciding a tie in a contest game.
Section 3B.02. Imposition of Fees.
There shall be collected the following Mayor's Permit fee from cockpit operators/owners/licensees
and personnel:
(a) From the owner/operator/licensee of the cockpit:
1. Application fee P 1,000.00

2. Annual cockpit permit fee 12,000.00
(b) From cockpit personnel
1. Promoter P 1,000.00
2. Bet Taker (Kristo) 300.00
3. Bet Manager (Kasador) 300.00
4. Gaffer (Mananari) 300.00
5. Handler (Soltador) 300.00
6. Referee (Sentenciador) 300.00
Section 3B.03. Time and Manner of Payment.
(a) The application fee is payable to the Municipal Treasurer upon filing for a permit or license to
operate and maintain cockpits.
(b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall
be allowed to operate, and within the first twenty (20) days of January of each year in case of
renewal thereof.
(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and
shall be paid annually upon renewal of the permit.
Section 3B.04 Surcharge for Late Payment.
Failure to pay the fee imposed in this Article on time shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same
time and in the same manner as the fee due.
Section 3B.05. Administrative Provisions.
(a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise
inhibited by existing ordinances or laws shall be allowed to own, manage and operate
cockpits. Cooperative capitalization is encouraged.
(b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to
be allowed in this municipality.
(c) Cockpit size and construction. Cockpits shall be constructed and operated within the
appropriate areas as prescribed in the zoning ordinance of the municipality. In the absence of
such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed
within or near existing residential or commercial areas, hospitals, school buildings, churches
or other public buildings. Owners, lessees, or operators of cockpits which are now in
existence and do not conform to this requirement are required to comply with these provisions
within a period to be specified by the Municipal Mayor. Approval or issuance of building
permits for the construction of cockpits shall be made by the Municipal Engineer in
accordance with existing ordinances, laws and practices.
(d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet
takers, or gaffers shall take part in all kinds of cockfights held in this municipality. No
operator or owner of a cockpit shall employ or allow the participation in a cockfight of any of
the above-mentioned personnel unless he has registered and paid the fee herein required.
(e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued.
Section 3B.06. Penalty.
Any violation of the provision of this Article shall be punishable by a fine of not less than Two
Thousand Five Hundred Pesos (P2,500.00) but not more than Five Thousand Pesos (P5,000.00), or
and imprisonment at the discretion of the Court.
Section 3B.07. Applicability Clause.
The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating
the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters
regarding the operation of cockpits and the holding of cockfights in this municipality.
Article C. Special Permit Fee for Cockfighting
Section 3C.01.Definitions.

(a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight
where bets on either side are laid. Cockfighting may also be formed as cockfighting derby,
special cockfights, or its equivalent in different Philippine localities.
(b) Local derby is an invitational cockfight participated in by game cockers or cockfighting

aficionados of the Philippines with pot money awarded to the proclaimed winning entry.
(c) International derby refers to an invitational cockfight participated in by local and foreign
gamecockers or cockfighting aficionados with pot money awarded to the proclaimed winning
entry.
Section 3C.02. Imposition of Fees.
There shall be collected the following fees per day for:
a) Ordinary cockfights P 1,500.00

b) Special cockfights 5,000.00
c) Special derby assessment from promoters of
Two-Cock Derby 5,000.00

Three-Cock Derby 10,000.00
Four-Cock Derby 12,000.00
Five-Cock Derby 15,000.00
Section 3C.03.Fee Per Cockfight (Sultada).
There shall be collected a fee per cockfight (sultada) within the day of Twenty Pesos (P20.00).
Section 3C.04.Exclusions.
Regular cockfights, i.e., those held during Sundays, legal holidays and local fiestas and international
derbies shall be excluded from the payment of fees herein imposed.
Section 3C.05.Time and Manner of Payment.
The fees herein imposed shall be payable to the Municipal Treasurer before the cockfights can be
lawfully held.
Section 3C.06.Surcharge for Late Payment.
Failure to pay the fee imposed in this Article on time shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same
time and in the same manner as the fee due.
Section 3C.07.Administrative Provisions.
(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in
this municipality only in licensed cockpits during Sundays and legal holidays and during local
fiestas for not more than three (3) days. It may also be held during municipal agricultural,
commercial, or industrial fairs, carnivals, or expositions for a similar period of three (3) days
upon the authority given by the Sangguniang Bayan. No cockfighting on the occasion of such
affair, carnival or exposition shall be allowed within the month of a local fiesta or for more
than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),
June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy
Thursday, Good Friday and election or referendum day.
(b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding
subsection hereof, the holding of cockfights may also be allowed for the entertainment of
foreign dignitaries, tourists, or returning Filipinos (balikbayans), or for the support of national
fund-raising campaigns for charitable purposes as may be authorized by the Sangguniang
Bayan in licensed cockpits or in playgrounds or parks. This privilege shall be extended for
only one (1) time for a period not exceeding three (3) days within a year.
(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any
cockfight in the municipality without first securing a license renewable every year. Only
gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all
kinds of cockfighting authorized herein.
Section 3C.08.Penalty.
Any violation of the provision of this Article shall be punishable by a fine of not less than One
Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), or imprisonment
of not less than one (1) month but not more than six (6) months, or both, such fine and
imprisonment at the discretion of the Court.
Section 3C.09.Applicability Clause.
The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating
the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters
regarding the operation of cockpits and the holding of cockfights in this municipality.
Article D. Registration and Transfer Fees on Large Cattle
Section 3D.01.Definition.
For purposes of this Article, large cattle include a two-year old horse, mule, ass, carabao, cow or
other domesticated member of the bovine family.
Section 3D.02.Imposition of Fee.
The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for
which a certificate of ownership shall be issued to the owner upon payment of a registration fee as
follows:
Amount of Fee
a) For Certificate of Ownership P 100.00
b) For Certificate of Transfer 150.00
c) For Registration of Private Brand 150.00
The transfer fee shall be collected only once if large cattle are transferred more than once in a day.
Section 3D.03.Time and Manner of Payment.
The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of
ownership of the large cattle.
Section 3D.04.Administrative Provisions.
(a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2)
years.
(b) The ownership of large cattle or their sale or transfer of ownership to another person shall be
registered with the Municipal Treasurer. All branded and counter-branded large cattle
presented to the Municipal Treasurer shall be registered in a book showing, among others, the
name and residence of the owner, the consideration or purchase price of the animal in cases of
sale or transfer, and the class, color, sex, brands and other identification marks of the cattle.
These data shall also be stated in the certificate of ownership issued to the owner of the large
cattle.
(c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book
setting forth, among others, the names and the residence of the owners and the purchaser, the
consideration or purchase price of the animal for sale or transfer, class, sex, brands and other
identifying marks of the animals, and a reference by number to the original certificate of
ownership with the name of the municipality issued to it. No entries of transfer shall be made
or certificate of transfer shall be issued by the Municipal Treasurer except upon the
production of the original certificate of ownership and certificates of transfer and such other
documents that show title to the owner.
Section 3D.05. Penalty.
Any violation of the provisions of this Article shall be punishable by a fine of not less than Two
Section 3D.06. 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, rules and
regulations.
Article E. Fee for Sealing and Licensing of Weights and Measures
Section 3E.01. Implementing Agency.
The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative
to Weights and Measures, as provided in Title III, Chapter II of The Consumer Act of the
Philippines or Republic Act No. 7394.
Section 3E.02. Sealing and Testing of Instruments of Weights and Measures.
All instruments for determining weights and measures in all consumer and consumer related
transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who
shall be Municipal Treasurer or his duly authorized representative upon payment of fees required
under this Article; provided, that all instruments of weights and measures shall continuously be
inspected for compliance with the provisions of this Article.
Section 3E.03. Imposition of Fees.
Every person before using instruments of weights and measures within this municipality shall first
have them sealed and licensed annually and pay to the Municipal Treasurer the following fees:
Amount of Fee
(a) For sealing linear metric measures:
Not over one (1) meter P 50.00

Measure over one (1) meter 100.00
(b) For sealing metric measures of capacity:
Not over ten (10) liters P 100.00

Over ten (10) liters 200.00
(c) For sealing metric instruments of weights:
With capacity of not more than 30 kg P 50.00

With capacity of more than 30 kg but
150.00
not more than 300 kg
With capacity of more than 300 kg but
400.00
not more than 3,000 kg
With capacity of more than 3,000 kg 500.00
(d) For sealing apothecary balances of precision: P 200.00

(e) For sealing scales or balances with complete set of weights:
For each scale or balance or other

P 500.00
balances with complete set of weights
For each extra weight 50.00
(f) For each and every re-testing and re-sealing of weights and measures instruments,
including gasoline pumps, outside the office upon request of the owner or
operator,
an additional service charge of Two Hundred Pesos (P200.00) for each instrument
shall be collected.
(g) For monthly calibration of gasoline pumps in gasoline stations, a fee of One
Hundred Fifty Pesos (P150.00) per pump shall be collected
Section 3E.04. Payment of Fees and Surcharges.
The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or
measures instruments are sealed before their use, and thereafter on or before the anniversary date
thereof.
The official receipt serving as license to use the instrument is valid for one (1) year from the date of
sealing unless such instrument becomes defective before the expiration period. Failure to have the
instrument re-tested and the corresponding fees paid within the prescribed period shall subject the
owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no
longer be subject to interest.
Section 3E.05. Place of Payment.
The fees herein levied shall be paid in the municipality where the business is conducted by persons
conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of
weight or measure shall pay the fee in the municipality where he maintains his residence.
Section 3E.06. Exemptions.
(a) All instruments of weights and measures used in government work of or maintained for
public use by any instrumentality of the government shall be tested and sealed free.
(b) Dealers of weights and measures instruments intended for sale shall not pay the fee imposed
in this Article.
Section 3E.07. Administrative Provisions.
(a) The official receipt for the fee issued for the sealing of an instrument of weight or measure
shall serve as a license to use such instrument for one year from the date of sealing, unless
deterioration or damage renders the instrument inaccurate within that period. The license
shall expire on the day and the month of the year following its original issuance. Such license
shall be preserved by the owner and together with the instrument of weights or measures
covered by the license, shall be exhibited on demand by the Municipal Treasurer or his
deputies.
(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which
shall be compared with the fundamental standards in the Department of Science and
Technology annually. When found to be sufficiently accurate, the secondary standards shall
be distinguished by label, tag or seal and shall be accompanied by a certificate showing the
amount of its variation from the fundamental standards. If the variation is of sufficient
magnitude to impair the utility of the instrument, it shall be destroyed at the Department of
Science and technology.
(c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test of
weights and measures instruments within the locality.
(d) Instruments of weights and measures found to be defective and such defect is beyond repair
shall be confiscated in favor of the government and shall be destroyed by the Municipal
Treasurer in the presence of the Provincial Auditor or his representative.
Section 3E.08. Fraudulent Practices Relative to Weights and Measures
The following acts related to weights and measures are prohibited:

a) for any person other than the official sealer or his duly authorized representative to place an
official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that
such instrument of weight and measure has officially been tested, calibrated, sealed or
inspected;
b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic
design used to indicate that such instrument of weight or measure has been officially tested,
calibrated, sealed or inspected;
c) for any person other than the official sealer or his duly authorized representative to alter in
any way the certificate or receipt given by the official sealer or his duly authorized
representative as an acknowledgement that the instrument for determining weight or measure
has been fully tested, calibrated, sealed or inspected;
d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand,
stamp, tag, certificate or license or any dye for printing or making the same or any
characteristic sign used to indicate that such instrument of weight or measure has been
officially tested, calibrated, sealed or inspected;
e) for any person other than the official sealer or his duly authorized representative to alter the
written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag,
certificate or license used or issued;
f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or
license for the, purpose of making it appear that the instrument of weight or measure has been
tested, calibrated, sealed or inspected;
g) for any person engaged in the buying and selling of consumer products or of furnishing
services the value of which is estimated by weight or measure to possess, use or maintain with
intention to use any scale, balance, weight or measure that has not been sealed or if previously
sealed, the license therefor has expired and has not been renewed in due time;
h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially
sealed;
i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed
or not;
j) for any person to fraudulently give short weight or measure in the making of a scale;
k) for any person, assuming to determine truly the weight or measure of any article bought or
sold by weight or measure, to fraudulently misrepresent the weight and measure thereof; or
l) for any person to procure the commission of any such offense abovementioned by another.
Instruments officially sealed at some previous time which have remained unaltered and accurate and
the seal or tag officially affixed therein remains intact and in the same position and condition in
which it was placed by the official sealer or his duly authorized representative shall, if presented for
sealing, be sealed promptly on demand by the official sealer or his duly authorized representative
without penalty except a surcharge equal to 500% of the prescribed fee fixed in this Code for the
sealing of an instrument of its class. This surcharge shall be collected and accounted for by the
Municipal Treasurer in the same manner as the regular fees for sealing such instruments.
Section 3E.09. Penalties.
(a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of
Section 3E.08 shall, upon conviction, be subject to a fine of not less than Two Hundred
Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00), or by imprisonment of
not more than one (1) year, or both, upon the discretion of the Court.
(b) Any person who shall violate the provisions of paragraph (g) of Section 3E.08 for the first
time shall be subject to a fine of not less than Five Hundred Pesos (P500.00), or by
imprisonment of not less than one (1) month but not more than five (5) years, or both, upon
the discretion of the Court.
(c) The owner, possessor or user of any instrument of weights and measures enumerated in
paragraph (h) to (k) of Section 3E.08 shall, upon conviction, be subject to a fine of not less
than Three Hundred Pesos (P300.00), or imprisonment not exceeding one (1) year, or both,
upon the discretion of the Court.
Section 3E.10. Extra Judicial Settlement of an Offense.
The Municipal Treasurer may settle an offense not involving the commission of fraud before a case
therefor is filed in court upon payment of a compromise penalty of not less than Two Hundred
Pesos (P200.00) or more than Five Hundred Pesos (P500.00).
Article F. Permit Fee on Occupation/Calling Not Requiring Government Examination
Section 3F.01. Imposition of Fee.
There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s
Permit to every person who shall be engaged in the practice of an occupation or calling not
requiring government examination within this municipality as follows:
Occupation or Calling Fee/Annum

(a) On employees and workers in generally considered “offensive and
dangerous business establishments” P 200.00
(b) On employees and workers in commercial establishments that cater 200.00

or attend to the daily needs of the inquiring or paying public
(c) On employees and workers in food or eatery establishments 200.00
(d) On employees and workers in night or night and day establishments 200.00
(e) All occupation or calling subject to periodic inspection, surveillance 200.00

and/or regulations by the Municipal Mayor, like animal trainer,
auctioneer, barber, bartender, beautician, bondsman, bookkeeper,
butcher, blacksmith, carpenter, carver, chambermaid, criminologist,
electrician, electronic technician, club/floor manager, forensic
electronic expert, fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-up artist, manicurist,
masonry worker, masseur, attendant, mechanic, certified “hilot”,
painter, musician, pianist, photographer (itinerant), professional
boxer, private ballistic expert, driver, dancer, stage-performer,
salesgirl, sculptor, waiter or waitress and welder
Section 3F.02. Exemption.
All professionals who are subject to the provincial tax imposition pursuant to Section 139 of RA
7160, and government employees are exempted from payment of this fee.
Section 3F.03. Persons Governed.
The following workers or employees whether working on temporary or permanent basis shall
secure the individual Mayor’s Permit prescribed herewith.
(a) Employees or workers in generally considered offensive and dangerous business

establishments such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishments such as: aerated

water and soft drink factories; air rifle and pellets manufacturing; battery charging
shops, blacksmiths; breweries; candy and confectionery factories; canning factories;
coffee, cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette
factories; construction and/or repair shops of motor vehicles; carpentry shops; drug
manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights
factories; electric plants, electronics manufacturing; oxidizing plants; food and flour
mills; fish curing and drying shops; footwear factories, foundry shops; furniture
manufacturing; garments manufacturing, general building and other construction jobs
during the period of construction; glass and glassware factories; handicraft
manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other
allied products factories; metal closure manufacturing; iron steel plants; leather and
leatherette factories; machine shops, match factories, paints and allied products
manufacturing; plastic products factories, perfume factories; plating establishments;
pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine
factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery
shops; vulcanizing shops and welding shops.
2. Employees and workers in commercial establishments for cinematography film storage;

cold storages or refrigerating plants; delivery and messengerial services; elevator and
escalator services; funeral parlors; janitorial services; junks shops; hardware; pest
control services; printing and publishing houses; service stations; slaughterhouses;
textile stores; warehouses; and parking lots.
3. Employees and workers in other industrial and manufacturing firms or commercial

establishments who are normally exposed to excessive heat, light, noise, cold and other
environmental factors which endanger their physical and health well-being.
(b) Employees and workers in commercial establishments who generally enter or attend to the
daily needs of the general public such as but not limited to employees and workers in the
following: drugstores; department stores; groceries; supermarkets; beauty salons; tailor
shops; dress shops; bank tellers; receptionists, receiving clerks in paying outlets of public
utilities corporations, except transportation companies; and other commercial establishments
whose employees and workers attend to the daily needs of the inquiring or paying public.
(c) Employees and workers in food or eatery establishments such as but not limited to the
following:
1. Employees and workers in canteens, carinderias, catering services, bakeries, ice cream
or ice milk factories, refreshment parlors, restaurants, sari-sari stores, and soda
fountains;
2. Stallholders, employees and workers in public markets;
3. Peddlers of cooked or uncooked foods;
4. All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in night or night and day establishments such as but not limited to
workers or employees in the following: bars; boxing stadiums; bowling alleys; billiards and
pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and
the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar
establishments; hotels; motels; horse racing clubs; pelota courts; polo clubs; private
detective or watchman security agencies; supper clubs and all other business establishments
whose business activities are performed and consumed during night time.
In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets,
sauna bath houses and other similar places of amusements, they shall under no
circumstances allow hosts, hostesses, waiters, waitresses, entertainers, or hospitality boys or
girls below 18 years of age to work as such. For those who shall secure the individual
Mayor’s Permit on their 18th birth year, they shall present their respective baptismal or birth
certificate duly issued by the local civil registrar concerned.
(e) All other employees and persons who exercise their profession, occupation or calling within
the jurisdiction limits of this municipality aside from those already specifically mentioned in
Section 3F.01.
Section 3F.04. Time and Manner of Payment.
The fees prescribed in this Article shall be paid to the Municipal Treasurer of this municipality upon
filing of the application for the first time and annually thereafter within the first twenty (20) days of
January. The permit fee is payable for every separate or distinct occupation or calling engaged in.
The employer shall advance the fees to the municipality for its employees.
Section 3F.05. Surcharge for Late Payment.
Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to
a surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge shall
be paid at the same time and in the same manner as the tax due.
In case of change of ownership of the business as well as the location thereof from one municipality
to another, it shall be the duty of the new owner, agent or manager of such business to secure a new
permit as required in this Article and pay the corresponding permit fee as though it were a new
business.
Newly hired workers and/or employees shall secure their individual Mayor’s Permit from the
moment they are actually accepted by the management of any business or industrial establishment.
Section 3F.06. Administrative Provisions.
(a) The Municipal Treasurer/Business Permits and Licensing Officer (BPLO) shall keep a record
of persons engaged in occupation and/or calling not requiring government examination and
the corresponding payment of fees required and their personal data for reference purposes.
(b) Persons engaged in the above-mentioned occupation or calling with valid Mayor’s Permit
shall be required to surrender such permit and the corresponding official receipt for the
payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for
cancellation upon retirement or cessation of the practice of the said occupation or calling.
Article G. Permit Fee on Signs, Signboards, Billboards or Advertisements
Section 3G.01. Imposition of Fee.
Every person who shall display signboards, advertisements or poster signs of whatever material, or
use other pictorial or reading matters shall obtain an annual permit therefor, and pay to the
Municipal Treasurer the corresponding fee according to the following schedule:
Amount of
Fee
Application fee P 1,000.00
Billboard and signboard for advertisement of business,
per square meter or fraction thereof:
- Single face 100.00
- Double face 200.00
Advertisement by means of placards or streamers, per 100.00
square meter or fraction thereof
Sign or advertisement for business or profession painted 100.00
on any building or structure or otherwise separated or
detached therefor, per square meter or fraction thereof
Advertisement for business or profession by means of 800.00
slides or videos in movies, payable by owners of movie
houses
Mass display of sign:
- Below 100 1,000.00
- From 100 to 500 display sign 2,000.00
- From 501 to 1,000 display sign 3,000.00
- From 1001 or more display sign 5,000.00
Advertisement by means of vehicles, balloons, kites, etc., 200.00
per day or fraction thereof
Advertisement by means of leaflets, flyers, etc., per day 150.00
or fraction thereof
Advertisement by means of electrical displays per month 500.00
or fraction thereof
Section 3G.02. Exemption.
Signs, signboards, billboards and advertisements displayed at the place where the profession or
business advertised is conducted shall be exempt from the fee imposed in this Article.
Section 3G.03. Time of Payment.
The fee imposed in this Article shall be paid to the Municipal Treasurer before the advertisement,
sign, signboard or billboard is displayed or distributed.
Section 3G.04. Administrative Provisions.
Any person desiring to display a sign, signboard, billboard or advertisement shall file a written
application on the prescribed form and submit the necessary plans and description of the
advertisement, sign, signboard or billboard to the Building Official. The permit issued by the
Building Official shall be presented to the Municipal Treasurer who shall collect the fee before the
advertisement, sign, signboard or billboard is displayed or distributed.
Section 3G.05. Penalty.
Any violation of the provisions of this Article shall be punishable by a fine of not less than One
Article H. Permit Fee on Film-Making

Section 3H.01. Imposition of Fee.
There shall be collected the following permit fee from any person who shall go on location-filming
within the territorial jurisdiction of this municipality.
Amount of Fee
a. Foreign film P10,000.00 /day
b. Local film 7,500.00 /day
c. TV program coverage 5,000.00 /day
d. Commercial advertisements 3,000.00 /day
e. Documentary film 3,000.00 /day
f. Videotape coverage 1,000.00 /day
g. Drone Filming 2,000.00 /day
Section 3H.02.Time of Payment.
The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's
Permit three (3) days before location-filming or coverage is commenced.
Article I. Permit Fee on Circuses, Motorcades and Other Parades
Section 3I.01. Imposition of Fee.
There shall be collected a Mayor's Permit fee of Five Hundred Pesos (P500.00) per day on every
circus, motorcade and other parade using banners, floats or musical instruments carried on in this
municipality.
Section 3I.02. Time and Manner of Payment.
The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a
permit with the Municipal Mayor at least five (5) days before the scheduled date of the circus,
motorcade or parade.
Section 3I.03. Exemption.
Civic and military parades as well as religious processions shall not be required to pay the permit
fee imposed in this Article.
Section 3I.04. Administrative Provisions.
(a) Any person who shall hold a motorcade or parade within this municipality shall first obtain a
permit from the Municipal Mayor before undertaking the activity. For this purpose, a written
application on a prescribed form shall indicate the name, address of the applicant, the
description of the activity, the place or places where the same will be conducted and such
other pertinent information as may be required.
(b) The Station Commander of the Philippine National Police shall promulgate the necessary
rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned
in this Article. He shall also define the boundary within which such activities may be
lawfully conducted.
Article J. Permit Fees on Tricycle Operation
Section 3J.01. Definitions.


(a) Motorized tricycle is a motor vehicle propelled other than by muscular power, composed of
a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the
latter having a total of four wheels, otherwise known as the motorela.
(b) Tricycle operators are persons engaged in the business of operating tricycles.
(c) Tricycle-for-hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or
a motorcycle with a two-wheel cab operated to render transport services to the general
public for a fee.
(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license
to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified
zones.
(e) Zone is a contiguous land area or block, which may be a subdivision or barangay, where
tricycles-for-hire may operate without a fixed origin and destination.
Section 3J.02. Imposition of Fees.
There shall be collected the following fees prior to the operation of each tricycle-for-hire:
Amount of Fee
(a) Annual franchise fee P 750.00
(b Application fee 100.00
)
(c) Application fee for change of motor 1.000.00
(d Application fee for amendment of 1.000.00
) MTOP
(e) Fee for Dropping of franchise 500.00
(f) Franchise plate 300.00
(g Annual sticker fee 50.00
)
(h Occupational/Calling Fee 150.00
)
Section 3J.03. Time of Payment.
(a) The annual franchise fee shall be paid to the Municipal Treasurer upon application for an
MTOP before any operation of a tricycle-for-hire or within the first twenty (20) days of
January of each year in case of renewal thereof.
(b) The application fee shall be paid upon filing for an MTOP based on the number of units. It
is a one-time imposition and is no longer collected for the renewal of the MTOP.
(c) However, an application fee for change of motor or amendment of MTOP shall be paid
upon filing for change of motor or transfer to another zone, change of ownership of unit or
transfer of MTOP.
Section 3J.04 Surcharge for Late Payment.
Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to
a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be
paid at the same time and in the same manner as the original amount of fee due.
Section 3J.05. Administrative Provisions.
(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit
(MTOP) from the Sangguniang Bayan.
(b) The Sangguniang Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the
appropriate terms and conditions therefor; determine, fix, prescribe or periodically
adjust fares or rates for the service provided in a zone after public hearing; prescribe
and regulate zones of service in coordination with the barangay; fix, impose and
collect, and periodically review and adjust but not oftener than once every three (3)
years, reasonable fees and other related charges in the regulation of tricycles-for-
hire; and establish and prescribe the conditions and qualifications of service.
2. Only Filipino citizens and partnerships or corporations with sixty percent (60%)
Filipino equity shall be granted the MTOP. No MTOP shall be granted by the
municipality unless the applicant is in possession of units with valid registration
papers from the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry common carriers insurance sufficient to
answer for any liability it may incur to passengers and third parties in case of
accidents.
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO.
5. Operators who intend to stop service completely, or suspend service for more than
one (1) month shall report in writing such termination or suspension to the
Sangguniang Bayan.
6. Tricycle operators are prohibited to operate on national highways utilized by 4-

wheel vehicles greater than four (4) tons and where normal speed exceed forty (40)
kilometers per hour. The Sangguniang Bayan may provide exceptions if there is no
alternative route.
7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is

rendered upon demand and without a fixed route within a zone.
(c) The Sangguniang Bayan may impose a common color for tricycles-for-hire in the same zone.
Each tricycle unit shall be assigned and bear an identification number, aside from its LTO
license plate number.
(d) The Sangguniang Bayan shall establish a fare structure that will provide the operator a
reasonable return or profit, and still be affordable to the general public. The fare structure
may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate
per kilometer.
Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the
schedule of fares.
(e) For the purpose of this Article, a Municipal Tricycle Franchising Regulatory Board is hereby
created composed of a chairman (Municipal Vice Mayor), a vice chairman (TFRB Committee
Chairman of the Sangguniang Bayan) and four (4) members composed of the Municipal
Treasurer, the Business Permits and Licensing Officer, the ABC President and the Federation
President of Tricycle Operators and Drivers Associations in the municipality.
(f) The Business Permits and Licensing Office shall keep a registry of all tricycle operators,
which shall include among others, the name and address of the operator and the number and
brand of tricycles owned and operated by said operator.
(g) Failure to renew the franchise for two consecutive years shall mean cancellation of the
franchise.
Section 3J.06. Penalty.

Article K. Zoning/Locational Clearance and Other Permit Fees for

Construction and Development Works
Section 3K.01. Imposition of Fee.
There shall be collected zoning/locational clearance and other permit fees at rates fixed by and in
accordance with the applicable rules and regulations prescribed by the Housing and Land Use
Regulatory Board (HLURB). These shall include clearance/permit fees for:
1. Zoning/Locational Clearance
2. Subdivision and Condominium Projects under PD 957
3. Subdivision and Condominium Projects under BP 220
4. Industrial/Commercial Subdivision
5. Farmlot Subdivision
6. Memorial Park/Cemetery Project/Columbarium
7. Other Transactions/Certifications
8. Registration of Dealer/Broker/Salesman
9. Homeowners Association
Section 3K.02. HLURB 2013 Schedule of Fees.

1. ZONING / LOCATIONAL CLEARANCE
A. Single residential structure attached or detached
1. P100,000 and below P298
2. Over P100,000 to P200,000 P576
P720+(1/10 of 1% of cost in excess
3. Over P200,000
of P200,000)
B. Apartments/ Townhouses
1. P500,000 and below P1,440
2. Over P500,000 to 2 Million P2,160
P3,600+(1/10 of 1% of cost in
3. Over 2 Million excess of P2.M regardless of the
number of floors)
C. Dormitories
1. P 2 Million and below P3,600
P3,600+(1/10 of 1% of cost in
2. Over 2 Million excess of P2.M regardless of the
number of floors)
D. Institutional
Project Cost of which is:
1. Below P 2 Million P2,880
P2,880+(1/10 of 1% in cost in
2. Over 2 Million
excess of P2.M)
E. Commercial, Industrial, and Agro-Industrial Project Cost of which is:

1. Below P 100,000 P1,440

2. Over P 100,000 - P 500,000 P2,160
3. Over P 500,000 P2,880
4. Over P1 Million - P2 Million P4,320
P7,200+(1/10 of 1% cost in excess
5. Over P2 Million of P2.M)
F. Special Uses/ Special Projects
(Gasoline Station, Cell Sites, Slaughter House, Treatment Plants, etc.)
1. Below P2 Million P4,320.
P7,200+(1/10 of 1%of cost in
2. Over P2 Million excess of P2.M)
G. Alteration / Expansion (affected areas/ cost only)
Same as the original application

2. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957)
A. Subdivision Projects
1. Approval of Subdivision Plans (including townhouses)
1.2 Preliminary Approval and Location Clearance (PALC) / Preliminary Subdivision
Development Plan (PSDP)
• Processing Fee P360/ha. or a fraction thereof
• Inspection Fee P1,500/ha. Regardless of density
2. Final Approval and Development Permit
• Processing Fee P2,880/ha. Regardless of density
 Additional Fee on Floor Area of housing content P3.00/sq.m.
• Inspection Fee P1,500/ha. Regardless of density
Same as Final Approval and
3. Alteration of Plan (affected areas only)
Development Permit
B. Subdivision Projects
1. Approval of Subdivision Projects
1. Preliminary Approval and Locational Clearance
• Processing Fee
a. Socialized Housing P90/ha.
b. Economic Housing P216/ha.
• Inspection Fee
a. Socialized Housing P1,500/ha.
b. Economic Housing P1,500/ha.
• Processing Fee
a. Socialized Housing P600/ha.
• Inspection Fee
(Projects already inspected for PALC application may not be charged inspection fee)
Development Permit
4. Building Permit (floor area of housing unit) P7.20/sq.m
5. Certificate of Registration
• Processing Fee
a. Socialized Housing P420
b. Economic Housing P720
6. Extension of Time to Develop
• Processing Fee
a. Socialized Housing P420
b. Economic Housing P504

Additional fee (unfinished area for
development) P2.88/sq.m.
• Inspection Fee
6. Occupancy Permit
• Processing Fee
a. Socialized Housing P6/sq.m.
b. Economic Housing P7.20/sq.m.
• Inspection Fee (saleable floor area of the
housing component)
B. Condominium Projects
Approval of Condominium Plans
1. Preliminary Approval and Locational Clearance P720
• Processing Fee
a. Total Land Area P7.20/sq.m.
b. No. of Floors P144/floor
c. Building Areas P5.80/sq.m. of GFA
• Inspection Fee
• Inspection Fee P1,500/ha.
Development Permit
4. Certificate of Registration P720
• Processing Fee P3.00/sq.m.
• Inspection Fee (unfinished area for
development) P1,500/floor
3. SUBDIVISION AND CONDOMINIUM PROJECTS (Under BP220)
A. Subdivision Projects
1. Approval of Subdivision Projects
1. Preliminary Approval & Locational Clearance
 Processing fee
a. Socialized Housing 90/ha
b. Economic Housing 216/ha
 Inspection fee
 Processing fee
 Inspection fee
(Projects already inspected for PALC application may not
be charged inspection fee)
3. Alteration of Plan (affected areas only) Development Permit
4. Building Permit (floor area of housing unit) P7.20/sq.m.
3. 5. Extension of Time to Develop
 Processing fee
a. Socialized Housing P420.00

b. Economic Housing P504.00
Additional fee (unfinished area for development)t P2.88/sq.m.
 Inspection fee
a. Socialized Housing P1,500.00/ha
b. Economic Housing P1,500.00/ha
6. Occupancy Permit
• Processing Fee
a. Socialized Housing P6.00/sq.m.
b. Economic Housing P7.20/sq.m.
• Inspection Fee (saleable floor area of the
housing component)
B. Condominium Projects
1. Approval of Condominium Plans
1. Preliminary Approval and Locational Clearance P720.00
 Processing Fee
a. Total Land Area P7.20/sq.m.
b. No. of Floors P144/floor
c. Building Areas P5.80/sq.m. of GFA
 Inspection Fee P1,500/ha.
Development Permit
• Processing Fee P3.00/sq.m.
• Inspection Fee (unfinished area for
development) P1,500/floor
4. INDUSTRIAL/ COMMERCIAL SUBDIVISION

1. Approval of Industrial / Commercial Subdivision

• Processing Fee P432/ha.

Development Permit
• Processing Fee P504
Additional Fee (unfinished area for
development) P14.40/sq.m.

5. FARMLOT SUBDIVISION
1. Approval of Farmlot Subdivision

• Processing Fee P1,440/ha.
P1,500/ha.”
• Inspection Fee
Development Permit
Additional Fee on Floor area of
housing component and other
development P14.40/sq.m.

6. Memorial Park/ Cemetery Project/ Columbarium
1. Approval of Memorial Park/ Cemetery Project/
Columbarium
a. Memorial Project P720/ha.
b. Cemeteries P288/ha.
c. Columbarium P3600/ha.
• Inspection Fee
a. Memorial Project P1,500/ha.
b. Cemeteries P1,500/ha.
c. Columbarium P1,500/ha

a. Memorial Project P3.00/sq.m.
b. Cemeteries P1.50/sq.m.
c. Columbarium P7.20/sq.m. of land area
P3.00/floor
P23.05/sq.m. of GFA
• Inspection Fee
(Projects already inspected for PALC application may not
be charged inspection fee)
a. Memorial Project P1,500/ha
b. Cemeteries P1,500/ha
c. Columbarium P1,500/ha
3. Alteration of Fee
Development Permit
Additional Fee (unfinished area for
development)
a. Memorial Project P1,440
b. Cemeteries P720/ha.
c. Columbarium P5.80/sq.m. of GFA
• Inspection Fee
a. Memorial Project P1,500/ha.
b. Cemeteries P1,500/ha.
c. Columbarium P1,500/floor
7. Other Transactions/ Certifications
A. Application/ Request for:

1. Advertisement Approval P720

2. Cancellation/ Reduction of Performance Bond P2,880
3. Clearance to Mortgage P1,440
4. Lifting of Cease-and-Desist Order P2,880
5. Change of Name/ Ownership/ Amendments of CRLS P1,440
6. Voluntary Cancellation of CRLS P1,440
7. Revalidation/ Renewal of Permit (Condominium) P60% of current processing fee
B. Other Certifications
1. Zoning Certifications P720/ha.
2. Certification of Town Plan/Zoning Ordinance
Approval P216
3. Certification of New Rights/Sales P216
4. Certificate of Registration (Form) P216
5. Certificate of Creditable Withholding Tax (maximum
of 5 slots per certificate) P216/unit
6. Other, to include:
a. Availability of records/ public request P288
b. Certificate of no record on file P288
c. Certification of with or without CRLS P288
d. Certified true copy of documents (report size)
• Document of five (5) pages or less P43.20
• Every additional page P4.40
e. Photo copy of documents P3.00
f. Other not listed above P216
8. Registration of Dealer/ Broker/ Salesman

1. Dealers/ Brokers P720
2. Salesman/ Agent P288
9. Homeowners Association
1. Registration of HOA
Examination/ Registration Regular HOAS CMP HOAS
• Articles of Incorporation P940 780
• By-Laws P940 780
2. Stamping of Books P50/book
3. Amendments
• Articles of Incorporation P720
• By-Laws P720
4. Dissolution of Homeowners Association P720
5. Certification of the new set of Officers P504
6. Other Certification P216
7. Research Fee P50/docket
C. CERTIFICATES FEES
1. Zoning Certificate Fee P 300.00
2. Right of Way Certificate Fee 500.00
3. Compatibility Certificate Fee 500.00
Section 3K.03. Time of Payment.
The fees in this Article shall be paid to the Municipal Treasurer before the clearance/permit is
issued.
Section 3K.04.Accrual of Proceeds.
The proceeds from zoning/locational clearance and related fees shall accrue to the general fund of
the municipality.
Section 3K.05. Administrative Provision.
It shall be the duty of the Zoning Administrator or the duly designated local official to secure
annually from HLURB pertinent rules and regulations required to implement this Article and to
obtain the revised schedule of fees as soon as they are promulgated and become effective.
Article L. Building Permit Fees
Section 3L.01 Operative Principle.
No person, firm or corporation, including any agency or instrumentality of the government, shall
erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same
to be done without first obtaining a building permit therefor from the Building Official of the
municipality.
Section 3L.02. Imposition of Fee.
There shall be collected from each applicant for a building permit fees pursuant to NBCDO MC
Number 1, series of 2004, of the Department of Public Works and Highways.
Section 3L.03 Imposition of Additional Fees.
There shall be collected additional fees for application for building and occupancy permits,
demolition and inspections fees as follows:
Amount of Fee
Application Fee for Building
Permit
(a) Residential 80 sq.m and below P 1,000.00
(b Residential 81 sq.m and above P 2,000.00
)
(c) Commercial 150 sq.m and below P 5,000.00
(d Commercial 151 sq.m and above P 10,000.00
)
(e) Industrial 2,000 sq.m and below P 30,000.00
(f) Industrial More than 2,000 sq.m P 60,000.00
Application fee for Occupancy

Permit
)
)
Inspection Fee
)
)
Demolition Permit Fee P 2,000.00
Section 3L.04. Time of Payment.
The fees specified under this Article shall be paid to the Municipal Treasurer upon application for a
building permit from the Municipal Building Official.
Section 3L.05. Accrual of Proceeds.
80% of the proceeds from building permit fees, as prescribed under Section 210 of the Revised
Implementing Rules and Regulations of the National Building Code of the Philippines, shall accrue
to the general fund of the municipality, while 20% shall accrue to the national government.
Section 3L.06. Administrative Provisions.
The application for a building permit shall be in writing and on the prescribed form to be filed with
the Office of the Building Official. Every application shall provide at least the following
information:
1) Description of the work to be covered by the permit applied for;

2) Description and ownership of the lot on which the proposed work is to be done as evidenced
by TCT and/or copy of the contract of lease over the lot if applicant is not the registered
owner;
3) The use or occupancy for which the proposed work is intended; and
4) Estimated cost of the proposed work.
To be submitted together with such application are at least five sets of corresponding plans and
specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of
architectural and structural plans, by a registered mechanical engineer in case of mechanical plans,
by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or
master plumber in case of plumbing or sanitary installation plans except in those cases exempted or
not required by the Building Official under the Building Code.
.
Section 3L.07. Penalty.
In case of violations, the applicable administrative fines and penal provisions of the National
Building Code shall govern.
Article M. Permit Fee for Excavation
Section 3M.01. Imposition of Fee.
There shall be imposed the following fees on every person who shall make or cause to be made any
excavation on public or private streets within the municipality.
(a) Excavation permit fee for commercial and industrial purposes Amount of Fee
Small 1,000 sq.m and below P 3,000.00

Medium 1,001 sq.m to 5,000 sq.m P 10,000.00

Large 5,001 sq.m and above P 20,000.00
(b) For crossing streets with concrete pavement: Amount of Fee

1. For crossing concrete pavement, per
P 200.00
square meter
2. For crossing across base of streets with
concrete pavement, per linear meter P 700.00
(boring method)
(c) For crossing streets with asphalt pavement:

1. Minimum fee P 500.00
2. Additional fee for each linear meter
crossing the streets (minimum width of P 100.00
excavation: 0.80m)
(d) For crossing streets with gravel pavement:

1. Minimum fee P 400.00
2. Additional fee for each linear meter
crossing the streets (minimum width of P 100.00
excavation: 0.3 meters)
(e) For crossing existing curbs and gutters resulting in damage P 400.00
(f) Additional fee for every day of delay in excess P 500.00

of excavation period provided in the Mayor’s Permit
Section 3M.02. Time and Manner of Payment.
The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make
any excavation or cause any excavation to be made upon application for a Mayor's Permit, but in all
cases, prior to the excavation.
A cash deposit in an amount equal to thirty percent (30%) of the total project cost as determined by
Municipal Engineer/Building Official shall be deposited with the Municipal Treasurer at the same
time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in
case the restoration to its original form of the street excavated is not made within ten (10) days after
the purpose of the excavation is accomplished.
Section 3M.03. Administrative Provisions.
(a) No person shall undertake or cause to undertake any digging or excavation, of any part or
portion of the municipal streets of the municipality unless a permit shall have been first
secured from the Office of the Municipal Mayor specifying the duration of the excavation.
(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and
excavation and shall determine the necessary width of the streets to be dug or excavated. Said
official shall likewise inform the Municipal Treasurer of any delay in the completion of the
excavation work for purposes of collection of the additional fee.
(c) There shall be imposed a deferment period of three (3) months from completion of restoration
of excavated area within which to refund the cash deposit. The Municipal
Engineer/Municipal Building Official shall supervise the restoration of the excavated area.
(d) In order to protect the public from any danger, appropriate signs must be placed in the area
where work is being done.
Article N. Permit Fee for Temporary Use of Roads, Streets,

Sidewalks, Alleys, Patios, Plazas and Playgrounds
Section 3N.01.Imposition of Fee.
Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza,
playground or portion thereof in the municipality in connection with construction works and/or
other purposes shall first secure a permit from the Municipal Mayor and pay a fee according to the
following schedule:
For construction P80.00 /sq. m. per month or fraction

thereof
For the use of half of municipal street during P50.00 per linear meter/day
fiesta for tiendas, booths and alike
For the use of whole street during fiesta by ferris P100.00/per linear meter/day
wheels, side shows and alike
Others P5.00/sq. m. per day
For wake and other charitable, religious and educational purposes, no fee shall be collected for the
use and/or occupancy of the street, sidewalk, or alley or portion thereof; provided that a
corresponding permit is first secured from the Office of the Municipal Mayor.
Section 3N.02.Time of Payment.
The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the
Municipal Mayor.
Section 3N.03.Administrative Provisions.
The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall
commence from the time the construction permit is issued and shall terminate only upon the
issuance of the certificate of building occupancy. The Municipal Engineer shall report to the
Municipal Treasurer the area occupied for purposes of collecting the fee.
Article O. Inspection Fee on Sand and Gravel and Other Quarry Resources
Section 3O.01.Imposition of Fee.
There shall be collected a permit fee on quarry resources brought out of the municipality:
Amount of Fee
a) Soil/Banlik P 5.00/cu.m
Section b) Cascajo 5.00/cu.m 3O.02Time
and Manner c) Sand 10.00/cu.m of Payment.
d) Crushed stone 10.00/cu.m
The fees in e) Boulder and other stone 10.00/cu.m this Article
shall be collected by the Municipal Treasurer or his duly authorized representative before said
quarry resources are brought out of this municipality.
Section 3O.03.Administrative Provisions.
A special task force created by the Municipal Mayor shall conduct an inspection of all quarry
resources before said resources shall be brought out of this municipality to determine its origin and
whether said products have been properly acquired.
Section 3O.04.Penalty.
Article P. Environmental Protection Fee
Section 3P.01. Purpose.
The implementation of environmental management by the Municipality of Sariaya is to adopt

adequate measures to protect and conserve coastal, land, river, upland, urban & rural ecosystems
and other resources. All entities engaged in business either commercial, institutional or
industrial, including those involved in infrastructure development should take the lead and be
responsible to protect the environment.
Section 3P.02. Operative Principle.
The Municipality of Sariaya shall ensure that any business establishments, either commercial,
institutional or industrial, including those involved in infrastructure development will not cause
adverse environmental impact. The municipality recognizes that natural resources play an
important role in the economic development of the locality. It is the primary source of raw
materials, water, timber and non-timber forest products, and other mineral resources. It also
provides clean air through carbon sequestration, protection from environmental hazards, and
mitigate the effect of climate change. Thus, environmental protection should harmonize with
economic growth by reducing environmental risks and by increasing the economy’s resilience to
these risks to ensure sustainable development.

Section 3P.03. Environmental Protection Fees.
Every owner/operator of any business either commercial, institutional or industrial, including

those involved in infrastructure development shall pay an Environmental Protection Fee for
inspection and environmental compliance monitoring.
Section 3P.04. Imposition of Fee.
There shall be collected an annual environmental protection fee from any business within the
municipality, either commercial, institutional or industrial, including those involved in
infrastructure development, which are potential sources of pollution.
Industrial Sand and Gravel

5 hectares and below 30,000.00
5 hectares and above 50,000.00
Crushing Plant Operation 50,000.00
Fuel Depot and Fuel Storage Facilities 50,000.00
Grain Depot 50,000.00
Food Processing Plant 10,000.00
Large Scale Manufacturing Industry 10,000.00
Batching Plant 10,000.00
Production/Assembly Line 5,000.00
Poultry Farm 10,000.00
Animal farm/piggery exceeding 25 heads but not more than 5,000.00
100 heads
Animal farm/piggery exceeding 100 heads 10,000.00
Fishpond/Aquaculture 5,000.00
Forest Plantation 2,000.00
Beach Resort 5,000.00
Swimming Pool and Resort 2,000.00
Cockpit 2,000.00
Construction and construction supplies 2,000.00
Gasoline service and LPG filing stations 2,000.00
Wood product Manufacturing 2,000.00
Private Hospitals 2,000.00
Shopping Center/Malls 2,000.00
Substation/Cell Sites 2,000.00
Junk Shop 2,000.00
Retailer of LPG 2,000.00
Warehouse 2,000.00
Fastfood Chains/Restaurant 2,000.00
Medical Clinic and/or with Lying-in 2,000.00
Hotel, Motel, Inns 2,000.00
Welding shop/auto repair with repainting shops 1,000.00
Cable Networks 1,000.00
Car wash, laundry services, funeral services 1,000.00
Nursery Seedling Production 1,000.00
Amusement places such as KTV/Videoke 1,000.00
Sari-sari Store 500.00
Other Retail Stores and Services 500.00
Environmental Protection User’s

Coastal Area
Non-Resident of Sariaya
Adult and Child (7 years old and above) 20.00
Child (7 years old and below) 10.00
20% discount for Senior Citizen, PWDs
Upland Area
Non-Resident of Sariaya
Adult and Child (7 years old and above) 30.00
Child (7 years old and below) 15.00
20% discount for Senior Citizen, PWDs
Section 3P.05. Time of Payment.
The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for a
Mayor’s Permit for the first time and annually thereafter within the first twenty (20) days of
January, except for the Enviromental User’s Fee, which shall be collected at the time the visitors or
users enter their preferred tourist destination area within the territorial jurisdiction of the
municipality..
Section 3P.06. Surcharge for Late Payment.
Failure to pay the environmental protection fee required in this Article within the time prescribed
shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the
fee due, such surcharge shall be paid at the same time and in the same manner as the fee.
Section 3P.07. Administrative Provisions for Industrial Sand and Gravel Mining Operation.
a) The following must be submitted prior to inspection:

1. Mining Permit issued by the Provincial Mining Regulatory Board (PMRB) or the
Mines and Geo-Sciences Bureau (MGB) of the DENR;

2. Environmental Compliance Certificate (ECC);
3. Locational clearance from the Office of the Municipal Planning and Development
Coordinator (OMPDC);
4. Clearance from the Protected Area Management Board (PAMB), if necessary;
5. Operating agreement if the permit holder is not the one who operates in the permit
area;
6. Rehabilitation Plan approved by the Mines Rehabilitation Fund Committee(MRFC);
7. Other clearances from pertinent government and non-government agencies.
b) A joint inspection team consisting of the MENRO, OMPDC, BPLO, MTO, LDRRMO,
MEO, and PNP shall conduct a regular inspection of the quarry areas. Special inspections
shall also be conducted by the team whenever necessary or as requested by the quarry
operator.
c) The quarry operators/holders of the mining permit shall strictly comply with all provisions in
the permit/clearances mentioned under paragraph (a) above.
d) The quarry operators/holders of the mining permit shall be informed in writing of any
violations they have committed against the provisions of their permit and shall have five (5)
days to submit their written explanation.
e) Any violation in the permit issued by the concerned agencies shall be sufficient ground for the
Mayor’s Permit not to be issued or to be revoked.
Section 3P.08. Administrative Provisions for Crushing Plant Operation.
a) The following must be submitted prior to inspection:

1. Mineral Processing Permit issued by the Mines and Geo-Sciences Bureau (MGB) of
the DENR;
2. Environmental Compliance Certificate (ECC);
4. Permit to Operate issued by Environmental Management Bureau (EMB);
5. Discharge Permit issued by EMB;
6. Rehabilitation and Decommissioning Plan approved by the Mines Rehabilitation
Fund Committee (MRFC);
7. Supply agreement with the ISAG permit holder;
8. Building Permit and Occupancy Permit for New Application;
b) A joint inspection team consisting of the MENRO, OMPDC, BPLO, MTO, LDRRMO,
MEO, and PNP shall conduct a regular inspection of the crushing plant operation aside from
the Regular Multi-Partite Monitoring Team (MMT). Special inspections shall also be
conducted by the team whenever necessary or as requested by the crushing plant
owner/manager.
c) The crushing plant owner shall strictly comply with all provisions in the permit/clearances
mentioned under paragraph (a) above.
d) The crushing plant owner shall be informed in writing of any violations they have
committed against the provisions of their permit and shall have five (5) days to submit their
written explanation.
e) Any violation in the permit issued by the concerned agencies shall be sufficient ground for
the Mayor’s Permit not to be issued or to be revoked.
Section 3P.09. Administrative Provisions for Poultry and Piggery Operation.
The following must be submitted prior to inspection:

1. Environmental Compliance Certificate or Certificate of Non-Coverage (CNC),
whichever is applicable, issued by EMB;
Section 3P.10. Administrative Provisions for Infrastructure Project (Environmental Critical

Project or Project within Environmental Critical Areas).

1. Compliance with the revised procedural manual for DENR Administrative Order
No. 30, series of 2003 (DAO 034-30) or the Implementing Rules and Regulation
(IRR) of Presidential Decree No. 1586, Establishing the Philippine
Environmental Impact Statement System;
3. Permit to Operate issued by EMB;
5. Building Permit;
6. Occupational Permit
Section 3P.11. Administrative Provisions for business establishments or projects neither

identified as Environmental Critical Project nor Project within Environmental Critical Areas.

1. Environmental Compliance Certificate or Certificate of Non-Coverage (CNC),
whichever is applicable, issued by EMB;
2. Discharge Permit issued by EMB if applicable;
Section 3P.12. Penalty.
Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), or
Article Q. Permit Fee for Hauling and Trucking Services
Section 3Q.01. Imposition of Fee.
There shall be collected from every person engaged in the business of hauling and trucking services
operating within the municipality a permit fee of Three Hundred Pesos (P300.00) per truck per
annum. The fee imposed herein shall not be collected from operators of hauling and trucking
services whose trucks merely pass through the municipality.
Section 3Q.02. Time of Payment.
Mayor’s Permit to operate hauling and trucking services in the municipality. The same shall be paid
within the first twenty (20) days of January of each year.
Section 3Q.03. Surcharge for Late Payment.
Failure to pay the fee required in this Article within the time prescribed shall subject a taxpayer to a
surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge shall
be paid at the same time and in the same manner as the fee due.
Section 3Q.04. Administrative Provisions.
a) The Mayor’s Permit shall be issued to the applicant only after payment of the required
fee.
b) The weight capacity of roads and bridges shall be carefully observed by the driver of
the vehicle in the hauling of cargo.
c) Haulers shall observe carefully the proper loading of logs, sugar cane, cattle, swine,
fowl, quarry resources and other kinds of cargo, and ensure that the same are securely
tied or properly covered.
d) The Mayor’s Permit shall be carried at all times while engaged in hauling activities in
the municipality and shall be presented to the authorities concerned upon the latter’s
demand.
Section 3Q.05. Penalty.
Article R. Permit Fee for Agricultural Machinery and Other Heavy Equipment
Section 3R.01.Imposition of Fees.
There shall be collected an annual permit fee at the following rates for every agricultural machinery
or heavy equipment from operators of said machinery or equipment renting out said
machinery/equipment in the municipality:
Fee Per Annum

Backhoe P 1,000.00
Batching Plant 2,000.00
Bulldozer 1,000.00
Cargo Truck 500.00
Crane 2,000.00
Dump Truck 500.00
Forklift 500.00
Hand Tractor 300.00
Heavy Grader 1,000.00
Heavy Tractor 500.00
Light Grader 1,000.00
Light Tractor 500.00
Manual Thresher 300.00
Mechanized Thresher 500.00
Pay Loader 1,000.00
Prime Mover/Flatbed 1,000.00

Road Roller 1,000.00
Rock Crusher 2,000.00
Transit/Mixer Truck 500.00
Other agricultural machinery or heavy equipment not enumerated 300.00
above
Section 3R.02.Time and Manner of Payment.
The fee imposed herein shall be payable upon application for a Mayor's Permit prior to having the
equipment rented out.
Section 3R.03. Administrative Provisions.
The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery,
which shall include the make and brand of the heavy equipment and agricultural machinery, and the
name and address of the owner.
Article S. Registration and Inspection Fee on Fishing Vessels
Section 3S.01. Imposition of Fees.
There shall be collected an annual registration and inspection fee for every fishing vessel three (3)
GT and below.
1. Fee for Registration of Fishing Vessel

a. Non-motorized (1.1-3 GT) 100.00
b. Motorized boat (1 GT or less) 150.00
c. Motorized boat (1.1 GT – 1.9 GT) 200.00
d. Motorized boat (2.0 GT – 2.5 GT) 300.00
e. Motorized boat (2.6 GT – 3.0 GT) 400.00
2. Inspection and Processing Fee of Fishing Vessel
a. Non-motorized (1.1-3 GT) 100.00
b. Motorized boat (1 GT or less) 200.00
c. Motorized boat (1.1 GT – 1.9 GT) 200.00
d. Motorized boat (2.0 GT – 2.5 GT) 200.00
e. Motorized boat (2.6 GT – 3.0 GT) 200.00
Section 3S.02. Time and Manner of Payment.
The fee imposed herein shall be payable to the Office of the Municipal Treasury upon registration.
Thereafter, the fee shall be paid within the first twenty (20) days of January of each year.
Section 3S.03. Administrative Provisions.
The Municipal Agriculture Office shall keep a registry of all fishing vessels three (3) GT and below.
The registry shall be for purposes of information generation, monitoring and regulation,
establishment of identity ownership of vessels, and maritime safety.
Article T. Permit and Inspection Fee on Machineries and Engines
Section 3T.01. Imposition of Fee.
There shall be imposed an annual inspection fee on internal combustion engines, generators and
other machines in accordance with the following schedule:
(a) Internal combustion engine

1. 2HP and below P50.00
2. 5HP and below but not lower than 3 HP 75.00
4. 14HP and below but not lower than 10HP 150.00
5. Above 15HP 200.00
(b) Other stationary engines or machines:

1. 3HP and below P50.00
4. 14HP and below but not lower than 10HP 150.00
5. Above 15 HP 200.00
(c) Electrical generators and other machines propelled by electric motors will be levied
the same rates found in subsection (a).
Section 3T.02. Time of Payment.
The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of
the permit with the Office of the Municipal Mayor, but not later than fifteen (15) days after the
actual inspection by the person authorized in writing by the Municipal Mayor. Thereafter, the fee
shall be paid within the first twenty (20) days of January of each year.
Section 3T.03. Administrative Provision.
No engine or machine mentioned above shall be installed or operated within the territorial limits of
the municipality without the permit of the Municipal Mayor and the payment of the inspection fee
prescribed in this Article.
Article U. Permit Fee for the Storage of Flammable and Combustible Materials
Section 3U.01. Imposition of Fee.
There shall be collected an annual permit fee for the storage of combustible materials at the rates as
follows:
a. Storage of gasoline, diesel, fuel, kerosene and similar products

500 to 2,000 liters P 1,000.00
2,001 to 5,000 liters 1,500.00
5,001 to 20,000 liters 2,500.00
20,001 to 50,000 liters 4,000.00
50,0001 to 100,000 liters 5,000.00
100,001 to 1,000,000 liters 8,000.00
1,000,001 to 2,000,000 liters 10,000.00
2,000,001 to 3,000,000 liters 20,000.00
3,000,001 to 4,000,000 liters 30,000.00
4,000,001 to 5,000,000 liters 40,000.00
5,000,001 to 6,000,000 liters 50,000.00
6,000,001 to 7,000,000 liters 60,000.00
7,000,001 to 8,000,000 liters 70,000.00
8,000,001 to 9,000,000 liters 80,000.00
9,000,001 to 10,000,000 liters 90,000.00
Over 10,000,000 liters 100,000.00
b. Storage of cinematographic film 500.00

c. Storage of celluloid 500.00
d. Storage of calcium carbide

Less than 50 cases 500.00
50 to 99 cases 750.00
100 or more cases 1,000.00
e. Storage of tar, resin and similar materials

Less than 1,000 kilos 400.00
1,000 to 2,500 kilos 600.00
2,500 to 5,000 kilos 800.00
Over 5,000 kilos 1,000.00
i. Storage of combustible, flammable or explosive 1,500.00

substance not mentioned above
Section 3U.02. Time of Payment.
The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the
Office of the Municipal Mayor for permit to store the aforementioned substances.
Section 3U.03. Administrative Provisions.
(a) No person shall keep or store at his place of business any of the following flammable,
combustible or explosive substances without first securing a permit therefor. Gasoline or
naphtha not exceeding the quantity of one hundred (100) gallons kept in and used by
launches or motor vehicles shall be exempt from the permit fee herein required.
(b) No person shall keep or store at his place of business coal deposits and charcoal.
(b) The Municipal Fire Marshall shall promulgate regulations for the proper storing of said
substances taking into consideration the provisions of PD 9514 (Revised Fire Code of the
Philippines of 2008) and its implementing rules and regulations.
Article V. Permit Fee for the Storage of Grains and Other Similar Products
Section 3V.01. Imposition of Fee.
There shall be collected an annual permit fee for the storage of grains and other similar products at
the rates as follows:
Amount of Fee
Less than 10 metric tons P 500.00
11 metric tons – 50 metric tons 1,000.00
501 metric tons – 1,000 metric tons 4,000.00
1,001 metric tons – 5,000 metric tons 5,000.00
5,001 metric tons – 10,000 metric tons 7,000.00
Over 10,000 metric tons 10,000.00
Section 3V.02. Time of Payment.
The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the
Office of the Municipal Mayor for permit to store the aforementioned products.
Section 3V.03. Administrative Provisions.
(a) No person shall keep or store at his place of business grains or any similar products without
first securing a permit therefor.
(b) The Municipal Fire Marshall shall promulgate regulations for the proper storing of said
products taking into consideration the provisions of PD 9514 (Revised Fire Code of the
Philippines of 2008) and its implementing rules and regulations.
Article W. Accreditation of People’s Organizations,

Non-Governmental Organizations and Civil Society Groups
Section 3W.01. Imposition of Fee.
There shall be no fees to be collected on the accreditation of every people’s organization, non-
governmental organization and civil society groups operating in this municipality for purposes not
contrary to laws, rules and regulations.
Section 3W.02. Administrative Provisions.
It shall be the duty of the officers of the organizations covered under this Article, through their
president or chairperson, to have their organizations accredited by the Sangguniang Bayan.
The application for accreditation shall be accompanied by a letter of application; Board Resolution
signifying intention for accreditation for the purpose of representation in a local special body;
Certificate of Registration or existing valid Certificate of Accreditation from any National
Government Agencies; list of officers; and other requirements as prescribed by the Department of
the Interior and Local Government.
Article X. Permit Fee for the Conduct of Group Activities
Section 3X.01. Imposition of Fee.
Every person who shall conduct or hold any program or activity involving the grouping of people
within the jurisdiction of the municipality shall obtain a Mayor’s Permit therefor for every occasion
of not more than twenty-four (24) hours, and pay to the Municipal Treasurer the corresponding fee
according to the following schedule:
Conferences, meetings, rallies and demonstrations in
outdoors, parks, plazas, or roads/streets P 500.00
Dances/discos 1,000.00
Coronations and balls 1,000.00
Promotional sales 750.00
Other group activities 500.00

Section 3X.02. Time of Payment.
The fee imposed in this Article shall be paid to the Municipal Treasurer upon filing of application
for permit with the Municipal Mayor.
Section 3X.03. Exemption.
Programs or activities conducted by educational, charitable, religious and governmental institutions

free to the public shall be exempted from the payment of the fee herein imposed; provided, that the
corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring
admission fees for attendance shall be subject to the fees herein imposed even if they are conducted
by exempt entities.
Section 3X.04. Administrative Provision.
A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or
Station Commander of the Philippine National Police (PNP) of the municipality who shall assign
police officers to the venue of the program or activity to help maintain peace and order.
Section 3X.05. Penalty.
Article Y. Sanitary Permit Fee
Section 3Y.01 Imposition of Fee.
There shall be collected the following fees from every person requesting sanitary permit from the
Health and Sanitation Office as follows:
TYPE CLASSIFICATION
Food Food Vendor including mobile food units/push P 150.00
Establishment carts and street food trade
Food Serving (Eatery, Restaurant, Canteen, Food P 200.00
stand)
Food Processing/Manufacturing (Any food P 500.00
establishment that is necessary to make
most foods edible, and secondary food
processing turns the ingredients into familiar foods)
Food Retailing A (Sari-Sari Store / Selling P 150.00
prepackaged food)
Food Retailing B (Grocery, Convenience Store, P 500.00
Supermarket)
Water Refilling Station P 500.00
Water Service Provider (Water Mobile Tank and P 500.00
Small Community Water Supply)
Industrial Livestock Growing – poultry, piggery, cattle and P 1,000.00
other animal raising
Backyard Farming P 500.00
Manufacturing
Clothing and Textiles (process of turning raw
wool, cotton and flax to make cloth are categorized P 500.00
under the clothing and textiles sector)
Petroleum and Chemicals (process of turning
chemicals, coal and crude oil into usable products, P 500.00
along with the making of soaps, resins, paints and
pesticides and medicines belong to this sector of
manufacturing)
Food manufacturing (The food sector of P 500.00
manufacturing transforms agricultural or livestock
products into products for consumption)
TYPE CLASSIFICATION
Wood product manufacturing (Wood product P 500.00
manufacturing covers products like lumber,
plywood, veneer, flooring and more) P 300.00
Furniture manufacturing This sector of the
manufacturing industry includes furniture and all
other related products such as mattresses, blinds,
cabinets and lighting
Mining and Quarrying P 500.00

Include establishments engaged in the exploration
and extraction of:
Precious metals – gold, silver, copper
Crude oil and petroleum, natural gas, non-metal
coal
Stone quarrying, clay and sand pits
Gasoline Station P 500.00
Transportation P 500.00
Include establishments engaged in:
Land and Water transportation Company
Terminal (Van, Jeep and Tricycle)
Public Place Institutions (Schools, Hospitals, Clinics, Birthing P 500.00

Establishment Homes, Medical Laboratories and other similar
places/establishments)
Recreational Places (Swimming and Bathing Places, P 500.00
Dancing Halls, Parks and Plazas, Camps and Picnic
Grounds, Cinema Houses, Sport Centers, Computer
Stations, Billiard Halls other similar
place/establishment)
Lodging Places (Hotels and Motels, Boarding and P 500.00
Lodging Houses, Apartments and other similar
Tonsorial and Beauty Establishments P 350.00
(establishments offering health and beauty treatment
through such means as steam baths, massage
including parlors and barber shops)
Traveling Depots (Bus and Railroad Stations, P 500.00
including Rest Areas, Air and Sea Ports)
Other Public Places (Cemeteries, Funeral Parlors, P 500.00
Memorial Parks)
Crematoriums, Columbariums P 350.00
Commercial Hardware, Appliance center, auto dealer, cycle shop, P 350.00

construction supply, electronics supply, medical
supplies, school/office supplies, RTW, Dry Goods,
Beauty Products, Novelty store
Market P 500.00
Abattoir
Other Laundry shop, Lessor of real estate, junk shop, P 500.00
Travel/Tour agency, Repair shop, different kind of
services
Other Fees
1. Certificate of Sanitary Inspection – A certificate issued after P200.00
TYPE CLASSIFICATION
inspection and determines sanitary compliance as a requirement for
Occupancy Permit.
2. Certificate of Potability of Drinking Water – A certificate issued P50.00
after the required examinations is performed and the quality of water
meets the requirements of the Philippine National Standard for
Drinking Water (PNSDW).
3. Cremation Permit – An official statement authorizing the cremation P100.00
of the dead body (corpse) at a crematorium.
Section 3Y.02. Time of Payment.
January.
Section 3Y.03.Administrative Provision.
Prior to paying the fees imposed in this Article, individuals or entities are required to submit the
following, as indicated in the table below.
BUSINESS ESTABLISHMENT
TYPE CLASSIFICATION SANITARY REQUIREMENTS
Food Food Vendor  Certificate of Training on Basic
Establishment Food Serving Food Safety / HACCP (Hazard
Food Processing/Manufacturing Analysis Critical Control Point) /
Food Retailing A Food safety Compliance Officer
Food Retailing B from the DOH recognize training
provider and Municipal Health
Officer
 Trained Safety Officer from
accredited/recognized training
provider by the OSHA
 Monthly Bacteriological and
Semi-Annual Physical-Chemical
test result of drinking water
source and Certificate of
Potability from Local Health
Office
 Insect and Vermin Control
Measures
 Environmental Compliance
Certificate, Certificate of Non-
Coverage (for Large-scale
Establishments)
 Trained Pollution Control Officer
(PCO) with Contract of
Employment and Certificate of
Accreditation from DENR (for
Large-scale Establishments e.g.
Food Processing)
 Health Certificate of Personnel
Water Refilling Station  Application Form
Water Service Providers  Complete Analysis and
Certificate of Potability
 Raw Water
 Product Water
 Plans and Specifications signed
by Licensed Sanitary Engineer
 Occupancy Permit
 Sanitation Inspection report
 HACCP Plan/Water Safety Plan
 DOH Certification of Containers,
Caps, and Dispenser
 Copt of Washing and Sanitizing
Solution or Process
 Training/s Attended
 Certification Course for
Water Service Providers
 Basic Water Safety for
WRSO and WRS Handlers
 Health Certificate of Personnel
Industrial Livestock growing  Photocopy of Barangay
Clearance
Manufacturing  Zoning Permit
Clothing and Textiles  DENR Clearances – ECC, CNC,
Petroleum and Chemicals License to Operate, Discharge
Food manufacturing Permit, Hazardous Waste
Wood product manufacturing Generator’s Registration
Furniture manufacturing  Sanitary Plans of Drainage/
Mining and Quarrying Waste water treatment/ STP/
Gasoline Station Water Supply System signed by
Transportation Licensed Sanitary Engineer
 Waste water testing results
(BOD, COD, TSS)
 Vermin Abatement Program /
Contract with Pest Control
Applicator
Accreditation from DENR
 Sanitary Plan – Drainage/Waste
Water Treatment/Sewage
Treatment Plan/Water supply
system
 Health Certificate of personnel
Public Place Institutions  Sanitary Plans – Drainage/ Waste
Establishment water treatment/ STP/ Water
Supply System (for Hospitals and
Laboratories)
 Engineers report and plan of
water supply source &
Operational Clearance (for
Hospitals and Laboratories)
 Waste water testing results
(Based on classification of
establishment)
 DENR Clearances – ECC, CNC,
License to Operate, Discharge
Permit, Hazardous Waste
Generator’s Registration
 Certificate of a Health Care
Waste Management Seminar
from the Department of Health
 Copy of Contract/MOA with
Health Care Waste Transporter
and/or Treater
 License to Operate from DOH-
BHFS thru DOH-REGIONAL
HEALTH OFFICE 3(for
hospitals, laboratories, dialysis
clinics, birthing homes,
infirmaries, psychiatric hospitals,
dental, prosthetic, laboratories,
blood banks, ambulatory clinics,
and drug treatment and
rehabilitation centers)
 Certificate of Accreditation from
DOH-BHFS thru DOH-
REGIONAL HEALTH OFFICE
3(for OFW medical clinic
surgical clinic, drug testing
laboratories HIV testing
laboratories, water testing
laboratories water testing
laboratories, medical technologist
intern training centers and
training centers for embalmers
For Resort
Recreational Places  Sanitary Plans – Drainage/ Waste
water treatment/ STP/ Water
Supply System
 Trained Basic Life Support
provider
 Complete Analysis and
Certificate of Potability of Water
Supply Source
Lodging Places For NON-FOOD Establishments
Tonsorial and Beauty Establishments  Barangay Clearance
Traveling Depots  Trained Safety Officer from
Other Public Places accredited/recognized training
provider by the OSHA (for
Commercial Hardware, Appliance center, auto establishment with 10 and above
dealer, cycle shop, construction number of personnel)
supply, electronics supply, medical  Health Certificate of personnel
supplies, school/office supplies,  Permit to Operate from DOH-
RTW, Dry Goods, Beauty Products, CHD 4A (for cemeteries)
Novelty store  Updated License/ Registration of
Other Laundry shop, Lessor of real estate, Embalmer from Department of
junk shop, Travel/Tour agency, Health (Funeral Parlors)
Repair shop, different kind of services
Article Z. Registration of Tourism-Oriented and Tourism-Related Establishments and

Services
Section 3Z.01. Imposition of fee.
There shall be collected an annual registration fee for all tourism-oriented and tourism-related
establishments and services in the municipality.
Amount of
Fee
1. Hotel
a. De Luxe Class P
2,000.00
b. First Class 1,750.00
c. Standard Class 1,500.00
d. Economy Class 1,000.00
2. Tourist Inn 1,500.00
3. Apartelle 1,500.00
4. Pension House 1,500.00
5. Homestays 1,500.00
6. Motorist Hotel (Motel) 1,500.00
7. Agri-Tourism Farm 1,500.00
8. Resort
Micro 1,000.00
Small 1,500.00
Medium 1,750.00
Large 2,000.00
9. Tourist Transport
Bus 500.00/unit
Coaster 500.00/unit
Mini-bus 300.00/unit
Van 300.00/unit
Car 300.00/unit
Jeepney 300.00/unit
Boat 300.00/unit
Section 3Z.02. Time and Manner of Payment.
January.
Section 3Z.03 Administrative Provision.
All tourism oriented and related establishments/activities shall register with the Office of the
Municipal Mayor and pay the corresponding annual fee at the Office of the Municipal Treasurer.
Article AA. Tourism Accreditation Fee
Section 3AA.01. Imposition of fees.
There shall be collected an annual accreditation fee for all tourism-oriented and tourism-related
establishments and services in the municipality.
Amount of Fee
1. Travel and Tour Services P 3,000.00
2. Hotels
a. De Luxe Class 5,000.00
b. First Class 4,500.00
c. Standard Class 4,000.00
d. Economy Class 3,500.00
3. Resort
Micro 3,500.00
Small 4,000.00
Medium 4,500.00
Large 5,000.00
4. Tourist Inn 3,500.00
5. Apartelles 3,500.00
6. Pension House 3,500.00
7. Homestays 3,500.00
8. Bed and Breakfast 3,500.00
9. Motorist Hotel (Motel) 3,500.00
10. Convention and Exhibit Center 5,000.00
11. Agri-Tourism Farm 5,000.00
12. Adventures Sports Services 5,000.00
13. Restaurants/Cafes 3,500.00
14. Food Parks 5,000.00
15. Shops and Department Stores 5,000.00
16. Sports and Recreational Centers 5,000.00
17. Spas 3,500.00
18. Museums 5,000.00
19. Theme Parks 5,000.00
20. Zoos 5,000.00
21. Surcharge for late filing, for all types of tourism- 1,000.00
related/ tourism-oriented establishments enumerated
above
Article AB. Tourist Registration Fee
Section 3AB.01. Imposition of fees.
There shall be collected a tourist registration fee from every tourist for each attraction managed
by the LGU he/she intends to visit.
Amount of Fee
Tourist 30.00
Sariayahin 15.00
Student 15.00
Section 3AB.02. Time and Manner of Payment.
The fee imposed in this Article shall be paid to the designated personnel from the Office of the
Municipal Treasurer upon the arrival of tourist at each attraction.
Article AC. Dog and Cat Registration Fee
Section 3AC.01. Imposition of Fee.
There shall be collected from every owner of a dog or cat a registration fee of Fifty Pesos (P50.00)
for local breed, and One Hundred Pesos (P100.00) for imported or foreign breed registered within
the territorial jurisdiction of the municipality.
Section 3AC.02. Time of Payment
The fee shall be paid to the Municipal Treasurer prior to the registration of a dog or cat.
CHAPTER IV. SERVICE FEES
Article A. Secretary's Fees
Section 4A.01. Imposition of Fees.
There shall be collected the following fees from every person requesting for copies of official
records and documents from the offices of this municipality:
Amount of Fee
(a) For every page or fraction thereof, typewritten or
computerized (not including the certificate and notation) P60.00
(b) For each certificate of correctness (with seal of office)

written on the copy or attached thereto 100.00
(c) For certifying the official act of the Municipal Judge or
other judicial certificate with seal 100.00
(d) For certified copies of any papers, records, decrees,
judgment or entry of which any person is entitled to
demand and receive a copy (in connection with judicial
proceedings such as PLEB, SB as quasi-judicial body), 100.00
per page
(e) Photocopy or any other copy produced by copying
machine per page. 5.00
Section 4A.02.Exemption.
The fees imposed in this Article shall not be collected for copies furnished to other offices and
branches of the government for official business, except for those copies required by the Court at
the request of the litigant, in which case, charges shall be in accordance with the above-mentioned
schedule.
Section 4A.03.Time and Manner of Payment.
The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for
the issuance of a copy of any municipal record or document is made.
Article B. Local Civil Registry Fees
Section 4B.01. Imposition of Fees.
There shall be collected for services rendered by the Municipal Civil Registrar of the municipality
the following fees:
(a) Marriage-related Fees
Amount of Fee
1. Application for marriage license P 300.00
2. Pre-marriage counseling fee 100.00
3. Marriage license fee 2.00
4. Marriage solemnization fee 500.00
5. Consent and advice to contract marriage (for applications
coming from another municipality/city) 100.00
6. Fee for late registration of marriage 200.00
7. Certificate of no record of marriage 50.00
8. Certified true copy of certificate of marriage 100.00
9. Certified machine copy of certificate of marriage 60.00
10. Marriage certificate (3A) 50.00
11. Certified machine copy of Certificate of Marriage from 100.00
Registry book
(b) Birth-related Fees

Amount of Fee
1. Fee for late registration of birth P 200.00
2. Certificate of no record of birth 50.00
3. Certified true copy of certificate of birth 100.00
4. Certified machine copy of certificate of birth 60.00
5. Birth certificate 1A 50.00
6. Sworn statement of admission of paternity 100.00
7. Affidavit to use the surname of father 200.00
(RA 9255)
8. Certified machine copy of Certificate of Birth from 100.00
Registry book
(c) Death-related Fees
Amount of Fee
1. Fee for late registration of death P 200.00
2. Certificate of no record of death 50.00
3. Certified true copy of certificate of death 100.00
4. Certified machine copy of certificate of death 60.00
5. Death certificate 50.00

6. Certified machine copy of Certificate of Death from 100.00
Registry book
(d) Burial Fees
Amount of Fee
1. Burial Permit Fee P 100.00
2. Fee for the transfer of cadaver 200.00
3. Fee for the exhumation of cadaver 100.00
4. Fee for the removal of cadaver 100.00
(e) Registration of
Amount of Fee
1. Legitimation P 200.00
2. Adoption 1,000.00
3. Annulment of marriage 500.00
4. Divorce/Legal separation 500.00
5. Naturalization 4,000.00
6. Change of address of alien 1,000.00
7. Other legal documentation for record 200.00
purposes
(f) Filing fees for
Amount of Fee
1. Petition for correction of clerical error (RA P 1,000.00
9048)
2. Petition for change of first name, change of 3,000.00
sex, change of month and day of birth (RA
10172)
(g) Service fee/Processing fees for
Amount of Fee
1. Migrant Petition
a. Petition for correction of clerical P 500.00
error (RA 9048)
b. Petition for change of first name, 1,000.00
change of sex, change of month and
day of birth (RA 10172)
2. Out-of-Town Delayed Registration 200.00
3. Endorsement of legitimation, 100.00
acknowledgement and admission of
paternity
4. Batch Request Query System (BREQS) 60.00
(h) Other fees
Amount of Fee
1. Endorsement of advance copy to NSO P 50.00
2. Certification related to petition for 100.00
correction
3. Other fees not mentioned above 100.00
Section 4B.02. Exemptions.
The fees 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) Issuance of birth certificate, death certificate, marriage certificate on specific dates authorized
during Civil Registry Month/National Statistics Month/Women’s Month/Senior Citizens
Month and National Disability Prevention and Rehabilitation Week.
(d) Filing fee for petition for correction of clerical error (RA 9048)/ Petition for change of first
name, change of sex, change of month and day of birth (RA 10172) on specific dates
authorized during Civil Registry Month/National Statistics Month/Women’s Month/Senior
Citizens Month and National Disability Prevention and Rehabilitation Week.
(e) Application fee for marriage license and legitimation for Kasalang Bayan initiated by the
municipality.
(f) Fee for late registration of birth during Free Birth Registration project of the municipality.
(e) Burial permit of a pauper, per recommendation of the Municipal Mayor.
Section 4B.03. Time of Payment.
The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit,
license or certified copy of local registry records or documents.
Section 4B.04. Administrative Provisions.
(a) A marriage license shall not be issued unless the following requirements have been submitted:
1. Pre-Marriage Counseling certification attesting that the applicants have undergone lectures
on marriage and family planning; and
2. Certification from the Barangay Chair attesting compliance of the applicants to Municipal
Ordinance No. 13, series of 1994.
(b) All documents or petitions shall not be registered unless the necessary requirements have
been submitted.
Article C. Municipal Library Services Fee
Section 4C.01.Imposition of Fees.
There shall be collected fees for services rendered by the Municipal Library of the municipality, as
follows:
Amount of Fees
(a) E-Government Registration/Appointment Certificate 50.00
(b) Printing and scanning of documents
Minimum of 10 pages 20.00
In excess of 10 pages 2.00/page
Section 4C.02.Time of Payment.
The service fee provided under this Article shall be paid to the Municipal Treasurer upon request.
Article D. Assessor’s Annotation and Certification Fee
Section 4D.01.Imposition of Fees.
There shall be collected from every person requesting documents, certified true copy of tax
declaration and other certifications from the Municipal Assessor’s Office the following fees:
Amount of Fee
1. Certified true copy of tax declaration P 150.00
2. Certified machine copy of tax declaration 85.00
3 Certified copy of tax map 200.00
4 Certified copy of location map 200.00
5. Certificate of ownership and other certifications 100.00
6. Late submission of approved subdivision plan per lot 80.00
7. Late filing of sworn statement per property 80.00
8. Late filing of newly registered/declared transfer 500.00
certificate of title
9. Verification and research fee 100.00
10 Issuance of tax declaration based on market value or
. selling price, whichever is higher
- P0.00 – P100,000.00 100.00
- P100,001.00 – P200,000.00 150.00
- P200,001.00 – P300,000.00 230.00
- P300,001.00 – P400,000.00 330.00
- P400,001.00 – P500,000.00 430.00
- Above P500,000.00 550.00
11 Transfer of tax declaration for every transaction 250.00
.
Section 4D.02.Time of Payment.
The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request,
written or otherwise, before the request is granted.
Section 4D.03 Administrative Provisions.
1. It shall be the duty of all persons owning or administering real property, including the
improvements therein, to prepare or cause to be prepared, and file with the Municipal Assessor
a sworn statement declaring the true value of their property, whether previously declared or
undeclared, taxable or exempt.
2. The sworn declaration of real property shall be filed with the Municipal Assessor within sixty
(60) days after the acquisition of the property or upon completion or occupancy of the
improvement, whichever comes first.
Section 4D.04. Penalty.
Article E. Treasurer’s Certification/Clearance Fee

Section 4E.01. Imposition of Fee.
There shall be collected from every person requesting certifications and other documents from the
Municipal Treasurer’s Office the following fees:
Amount of Fee
1. Certification of tax payment/tax clearance P 100.00
2. Certification of retirement of business 200.00
3. Certified machine copy of official receipts 60.00
4. Additional copy of any certification 50.00
mentioned above
5. Others 100.00
Section 4E.02. Time of Payment.
The fees herein imposed shall be paid to the Municipal Treasurer at the time of request, written or
otherwise, before the issuance of such certifications.
Article F. Locational Clearance Fee for Business Permit Applications
There shall be collected from every business permit applicant requesting a locational clearance from
the Office of the Municipal Planning and Development Coordinator/Zoning Administrator the
following fees:
Business Size Amount of Fee

Micro P1,500.00
Small 2,500.00
Medium 10,000.00
Large 20,000.00
Section 4F.02. Time and Manner of Payment.
The fees prescribed in this Article shall be paid to the Municipal Treasurer of the municipality upon
filing of the application for business permit for the first time and annually thereafter within the first
twenty (20) days of January.
Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to
a surcharge of twenty-five percent (25%) of the original amount of the fee due; such surcharge shall
be paid at the same time and in the same manner as the tax due.
Section 4F.04 Administrative Provision.
All newly started business, new line of business and business that transfers location shall pay the
corresponding locational clearance fee for business permit application.
Article G. Fees for Issuance of G.I.S Maps and Other Services
Section 4G.01.Imposition of Fee.
There shall be collected from every person requesting prints or copies of documents from the Office
of the Municipal Planning and Development Coordinator/Zoning Administrator the following fees:
a) Printing of Documents
Bright White Paper (substance 20+ bond paper) Amount of Fee

Long (8.5x13 in) P 100.00
A3 (11x17 in) 150.00
A2 (17x24 in) 250.00
A1 (24x34 in) 350.00
A0 (34x48 in) 450.00
Clear Film Acetate

A4 (8.5x11) 200.00
High-Gloss Photo Paper

A4 (8.5x11) 250.00
A3 (11x17 in) 450.00
A2 (17x24 in) 650.00
A1 (24x34 in) 850.00
A0 (34x48 in) 1,000.00
b) Sale of G.I.S Data/Theme Files

Amount of Fee
Building Structure Maps (building footprints) P 75,000.00
Land Parcel/Contour/Topography Maps 65,000.00
Zoning/Land Use Maps 55,000.00
Roads/Infrastructure/Utilities Maps 45,000.00
Administrative/Demographic/Socio-Economic Maps 35,000.00
Others 35,000.00
c) Other GIS Services
Amount of Fee
Certifications P 150.00
Photocopy of Maps 50.00
Research Fee 50.00/lot
Digitizing of Maps, per land parcel 500.00
Section 4G.02.Time and Manner of Payment.
The fees prescribed in this Article shall be paid to the Municipal Treasurer at the time of the request,
Article H. Clearance/Certification/Recommendation/Sworn Statement Fee
Section 4H.01.Imposition of Fee.
There shall be collected from the issuance of a clearance, certification, recommendation or sworn
statement by any office of the municipal government the following fees:
Amount of Fee
1. Certification/Clearance for the purpose of securing P 200.00
passport or visa
2. Certification/Clearance for the purpose of transferring 200.00
resident aliens
3. Certification/Clearance used for business or 200.00
commercial purposes by importers or businessmen

4. Certification/Clearance for purposes of entering police, 100.00
naval or military service
5. Certification/Clearance required in the grant of 50.00
scholarship or Civil Service eligibility
6. Certification/Clearance required for loan applications 50.00
7. Certification/Clearance required in the purchase of 300.00
firearms
8. Clearance issued by the Municipal Peace and Order 300.00
Council (MPOC)
9. Clearance issued by the People’s Law Enforcement 300.00
Board (PLEB)
10. Sworn statement/affidavit 50.00
11. Police report for legal purposes, except for government 50.00
related transactions
12. Certification/Clearance/Recommendation for purposes 50.00
not mentioned above
Section 4H.02.Exemption.
No fee shall be collected for the issuance of a certification, clearance, or sworn statement when it is
officially requested by any Court or government agency.
The fees herein imposed shall be paid to the Municipal Treasurer at the time of request, written or
otherwise, before the issuance of such certifications.
Article I. Sanitary Inspection Fee
There shall be collected the following annual fees from each business establishment in this
municipality or house for rent, for the purpose of supervision and enforcement of existing rules and
regulations and safety of the public in accordance with the following schedule:
TYPE CLASSIFICATION
Food Food Vendor including mobile food units/push carts P 100.00
Establishment and street food trade
Food Serving (Eatery, Restaurant, Canteen, Food P 100.00
stand)
Food Processing/Manufacturing (Any food P 200.00
establishment that is necessary to make
most foods edible, and secondary food
processing turns the ingredients into familiar foods)
Food Retailing A (Sari-Sari Store / Selling P 100.00
prepackaged food)
Food Retailing B (Grocery, Convenience Store, P 000.00
Supermarket)
Water Refilling Station P 100.00
Water Service Provider (Water Mobile Tank and P 100.00
Small Community Water Supply)
Industrial Livestock Growing – poultry, piggery, cattle and P 200.00
other animal raising
Backyard Farming P 100.00
Manufacturing
TYPE CLASSIFICATION
Clothing and Textiles (process of turning raw wool,
cotton and flax to make cloth are categorized under P 100.00
the clothing and textiles sector)
Petroleum and Chemicals (process of turning
chemicals, coal and crude oil into usable products, P 100.00
along with the making of soaps, resins, paints and
pesticides and medicines belong to this sector of
manufacturing)
Food manufacturing (The food sector of P 100.00
manufacturing transforms agricultural or livestock
products into products for consumption)
Wood product manufacturing (Wood product P 100.00
manufacturing covers products like lumber,
plywood, veneer, flooring and more) P 100.00
Furniture manufacturing This sector of the
manufacturing industry includes furniture and all
other related products such as mattresses, blinds,
cabinets and lighting
Mining and Quarrying P 100.00

Include establishments engaged in the exploration and
extraction of:
Precious metals – gold, silver, copper
Crude oil and petroleum, natural gas, non-metal coal
Stone quarrying, clay and sand pits
Gasoline Station P 100.00
Transportation P 100.00
Include establishments engaged in:
Land and Water transportation Company
Terminal (Van, Jeep and Tricycle)
Public Place Institutions (Schools, Hospitals, Clinics, Birthing P 100.00

Establishment Homes, Medical Laboratories and other similar
places/establishments)
Recreational Places (Swimming and Bathing Places, P 100.00
Dancing Halls, Parks and Plazas, Camps and Picnic
Grounds, Cinema Houses, Sport Centers, Computer
Stations, Billiard Halls other similar
Lodging Places (Hotels and Motels, Boarding and P 100.00
Lodging Houses, Apartments and other similar
Tonsorial and Beauty Establishments P 100.00
(establishments offering health and beauty treatment
through such means as steam baths, massage including
parlors and barber shops)
Traveling Depots (Bus and Railroad Stations, P 100.00
including Rest Areas, Air and Sea Ports)
Other Public Places (Cemeteries, Funeral Parlors, P 100.00
Memorial Parks)
Crematoriums, Columbariums P 100.00
Commercial Hardware, Appliance center, auto dealer, cycle shop, P 100.00

TYPE CLASSIFICATION
construction supply, electronics supply, medical
supplies, school/office supplies, RTW, Dry Goods,
Beauty Products, Novelty store
Market P 100.00
Abattoir P 100.00
Other Laundry shop, Lessor of real estate, junk shop, P 100.00
Travel/Tour agency, Repair shop, different kind of
services
Section 4I.02. Time of Payment.
The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the
application for the sanitary inspection certificate with the Municipal Health Officer and upon
renewal of the same every year thereafter within the first twenty (20) days of January.
(a) The Municipal Health Officer or his duly authorized representative shall conduct an annual
inspection of all establishments and buildings, and accessories and houses for rent in order to
determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein
before he issues the sanitary inspection certificate.
Article J. Service Fees for Health Examination and Issuance of Health/Medical Certificate
Section 4J.01. Imposition of Fee.
1. A fee of One Hundred Pesos (P100.00) shall be collected for the issuance of a medical
certificate that will be used for any local legal purposes from any person who is given a physical
and medical examination by the Municipal Health Officer and Medical Officer or his duly
authorized representative, as required by existing ordinances.
2. A fee of Fifty Pesos (50.00) shall be collected for the issuance of a medical certificate that will
be used in the application for scholarships by students.
3. A fee of Fifty Pesos (50.00) shall be collected for the issuance of a medical certificate that will
be used in the application for school examination, test and similar services.
Section 4J.02. Time of payment.
The fee shall be paid to the Municipal Treasurer before physical examination is made and the
medical certificate is issued (prior to the hiring/being hired by establishments) and/or any other
purpose.
(a) Individuals engaged in an occupation or working in the following establishments are hereby
required to undergo physical and medical examination before they can be employed, and once
every six months (6) thereafter.
1. Food establishments – establishments where food or drinks are manufactured,

processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls, nightclubs and bars (including dance instructors, hosts,
hostesses, cooks, bartenders, waiters, waitresses, guest relation officers, entertainers,

etc.)
4. Tonsorial and beauty establishments (including employees of barber shops, beauty
parlors, hairdressing and manicuring establishments, exercise gyms and figure
slenderizing salons, facial care centers, aromatherapy establishments, etc.)
5. Massage clinics and sauna bath establishments (including masseurs, massage
clinic/sauna bath attendants, etc.)
6. Hotel, motels and apartments, lodging, boarding or tenement houses, and
condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their employees who
are required to undergo physical and medical examinations have been issued the necessary
medical certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health examinations
conducted, and the copies of medical certificates issued indicating the name of the applicant,
the date and the purpose for which the examination was made.
Section 4J.04. Penalty.
A fine of Five Thousand Pesos (P5,000.00) shall be paid by the owner, manager or operators of the
establishment for each employee found to be without the necessary medical certificates.
Article K. Dog and Cat Vaccination Fee
Section 4K.01. Imposition of Fee.
There shall be collected from every owner of a dog or cat a vaccination fee of One Hundred Pesos
(P100.00) for every dog or cat vaccinated within the territorial jurisdiction of this municipality.
Section 4K.02. Time of Payment.
The fee shall be paid to the Municipal Treasurer prior to the vaccination of a dog or cat.
Section 4K.03. Administrative Provisions.
1. Vaccination Against Rabies – means the inoculation of a dog or cat with rabies vaccine
licensed for the species by the Bureau of Animal Industry (BAI), Department of Agriculture.
Such vaccination must be performed by a trained individual from BAI, Office of the
Provincial Veterinarian or Municipal Agriculture Office.
(a) Every dog three (3) months of age and older should be submitted by the owner for
vaccination against rabies every year. Young dogs shall be vaccinated within ninety
(90) days after they have reached three (3) months of age.
(b) During free mass dog rabies vaccination campaigns, every dog three (3) months of age
and older should be submitted by the owner for vaccination. Dogs not submitted on the
scheduled date or within one (1) month thereafter shall be exterminated under the
supervision of the Municipal Rabies Prevention and Control Committee. (This
becomes optional after a mass dog rabies vaccination campaign covering at least 75%
of the dog population.)
2. It shall be the duty of each trained vaccinator when vaccinating any dog or cat to prepare a
complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The
certificate shall include the following information.
(a) Owner’s name, address and telephone number, if any

(b) Description of dog or cat (color, sex, markings, age, name, species and breed, if
any)
(c) Dates of vaccination and vaccine expiration, if known
(d) Rabies vaccination tag number
(e) Vaccine produced
(f) Vaccinator's signature
(g) Veterinarian’s license number/ vaccinator's address
The dog or cat owner shall be provided with a copy of the certificate. The
veterinarian/vaccinator will retain one (1) copy for the duration of the vaccination. A durable
metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely
attached to the collar of the dog or cat.
The above provisions may not apply in a mass vaccination program during a free mass dog
vaccination. The cost shall be borne by the owner after the scheduled date.
3. Dog Registration or Licensing – Every dog shall be registered by its owner upon reaching the
age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching
the age of three (3) months and dogs three (3) months old and above not previously registered
shall be vaccinated upon registration. The registration officer shall provide the owner with a
certificate of registration for the dog and affix to a distinguished collar tag as proof of
registration.
4. Elimination of Unregistered/Stray Dog – Unregistered/stray dogs over the age of four (4)
months shall be seized and humanely exterminated under the supervision of a licensed
veterinarian or the Municipal Rabies Prevention and Control Committee or vaccinated under
the provisions of this Article.
The licensed veterinarian shall conduct the extermination/euthanasia of the stray dogs/cats.
The licensed veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a
police officer may enter any land for the purpose of seizing or exterminating a dog which is
liable to be seized under this Section.
Elimination is based on the presence or absence of a dog tag and/or a registration or

vaccination certificate.
The Provincial Veterinarian and the MAO are tasked to determine the age of the dogs.
5. Reporting of Biting Incidents - The owner of a dog which has bitten any person and the
person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the
incident to the Municipal Rabies Prevention and Control Committee, a health care worker or a
police officer receiving such information who shall immediately transmit it to the Municipal
Rabies Control Authority for investigation.
6. The owner of a dog which has bitten any person shall be responsible for all the treatment and
dog examination.
7. Financial support for the activity shall be borne by the municipal government, provincial
government and the barangay government.
8. It shall be the responsibility of the Municipal Rabies Prevention and Control Committee to
administer this Article, and to promulgate the necessary rules and regulations for its
implementation. Enforcement shall be the responsibility of the Municipal Rabies Prevention
and Control Committee.
Section 4K.04 Penalty.
Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a
fine of Two Thousand Five Hundred Pesos (P2,500.00), upon conviction by the Court. .
Article L. Issuance Fee for Certifications from the Office of the Municipal Agriculturist
Section 4L.01. Imposition of Fee.
There shall be collected a fee for every type of certificate issued by the Office of the Municipal
Agriculturist, which shall have the following fees:
Amount of Fee
Swine for transport
1-5 Heads P 50.00
6-10 Heads 100.00
11-20 Heads 200.00
21 Heads and above 300.00
Other animals for transport

Cattle/Horse/Carabao P 50.00/head
Goat 20.00/head
Fighting Cock 100.00/bird
Duck/Poultry Chicken/Quail 300.00/batch
Certifications
Certificate of Crop/Area Productivity P 1,000.00
Status
Certification for Loan Availment P 50.00
Issuance of Animal Inspection Certification P100.00
Section 4L.02. Time of Payment.
The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request,
Section 4L.03. Penalty.

Thousand Five Hundred Pesos (₱2,500.00) but not more than Five Thousand Pesos (₱5,000.00), or
Article M. Environmental Inspection and Monitoring Fees
Section 4M01. Imposition of Fee.
There shall be collected an environmental fee for inspection and compliance monitoring for every
owner/operator of business, industrial, commercial, or agricultural establishments.
ANNUAL INSPECTION FEES AND COMPLIANCE MONITORING

Amount of Fees
1. All high-risk industries/establishments (with ECC 6000-CNC
1500)
a. Fuel depot and fuel storage facilities 6,000.00
b. All big scale manufacturing industries 6,000.00

c. c. Gasoline service and LPG filling stations 600.00
d. Garbage contractors/ terminal of garbage trucks 600.00
e. Private Hospitals 800.00
f. Shopping center/malls/market 500.00
g. Substation, cell cites 500.00
h. Junk shops 200.00
i. Retailer of LPG 200.00
2. All industries/establishments with potential sources of

pollution
a. Small scale industries 300.00
b. Housing development projects such as residential 800.00
subdivisions, parks (memorial parks included) and
condominiums
c. High rise buildings 1,000.00
d. Fast food chains/restaurants 300.00
e. Terminal/garbage of transport/trucking services 500.00
f. Medical clinics and/or with lying-in clinics 300.00
g. Hotel, motels, apartelles, inns 500.00
h. Welding shop/auto repair with repainting shops 500.00
i. Car wash, laundry services, funeral services 500.00
j. Animal farm/piggery exceeding 25 heads but not 100.00
more than 100 heads
k. Animal farm/piggery exceeding 100 heads 300.00
l. Manufacturer's procedures, laboratories and 500.00
warehouses
m. Amusement places such as KTV/videoke, golf course 300.00
operatoes, other similar establishments
n. Such other activities, projects as may be determined 200.00
by MENRO or has been the subject of
complaint/inspection
o. Small sari-sari store and other similar business 50.00
Article N. Issuance Fee for Environmental Certificate and Environmental Permit to Operate
and Accreditation
Section 4N.01. Imposition of Fee.
There shall be collected an issuance fee for Environmental Certificate and Environmental Permit to
Operate to all business, commercial, institutional, and industrial establishments based on the scale of
operations, as follows:
Small - 50.00
Medium - 100.00
Large - 150.00
Section 4N.02. Time of Payment.
The fees imposed in this Article shall be paid to the Municipal Treasurer before the 30 th day of
January every year provided that the establishment had complied with the provision set forth under
the issued Municipal Environmental Certificate.
CHAPTER V. MUNICIPAL CHARGES
Article A. Fishery Rentals, Fees and Charges
Section 5A.01.Fishery Rentals, Fees and Charges.
The municipality shall have the exclusive authority to grant the following fishery privileges within
its municipal waters and impose rentals, fees, or charges therefrom:
(a) To erect oyster, mussel or other aquatic beds, or bangus fry areas.
(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag, or fry of other species and
fish from municipal waters by nets, traps or other fishing gears. However, marginal
fishermen shall be exempt from any rentals, charges or any other imposition whatsoever.
Section 5A.02.Grant of Fishery Rights by Public Auction.
Exclusive fishery privileges to erect oyster, mussel or aquatic beds or bangus fry areas and to take or
catch bangus fry or kawag-kawag or fry of other species of fish for propagation shall be awarded to
the highest bidder in a public auction to be conducted by a committee upon authorization of the
Sangguniang Bayan.
However, duly registered organizations and cooperatives of marginal fishermen shall have the
preferential right to such fishery privileges without being required to undergo the bidding. In the
absence of such organizations and cooperatives or upon failure to exercise their preferential right,
other parties may participate in the said public bidding.
For this purpose, there is hereby created a committee to conduct the public auction to be constituted
as follows:
(a) Municipal Mayor or his duly authorized representative as Chairman;
(b) One (1) member of the Sangguniang Bayan to be designated by said body;
(c) Municipal Treasurer;
(d) Municipal Agriculturist; and
(e) Chairman, Municipal Aquatic and Fisheries Council.
The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of
municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the
municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another
two (2) weeks. If after said two (2) notices there are no interested bidders, the Sangguniang Bayan
shall grant the rights within the definite area or portion of the municipal waters to any interested
individual upon payment of a license fee fixed herein.
The notice advertising the call for bids shall indicate the date and time when such bids shall be filed
with the Municipal Treasurer.
An application to participate in the public bidding shall be submitted to the Municipal Mayor on a
form prescribed therefor. Upon submitting a sealed bid, the bidder shall accompany such bid with a
deposit of at least Five Thousand Pesos (P5,000.00), which shall be deducted from the first rental by
the person should the bid be awarded to him.
At the time and place designated in the notice, the Committee sitting en banc shall open all the bids
and award the lease to the qualified bidder offering the highest bid. The lease shall be executed
within ten (10) days after the award is made by the Committee. If the successful bidder refuses to
accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited in
favor of the municipal government. In such a case, another bidding shall be held in the manner
provided above.
The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract
by the successful bidder or before the calling of another bid.
Section 5A.03.Duration of Lease.
The grant of lease of fishery rights through public auction shall be for a period of three (3) years.
Section 5A.04.Zonation of Municipal Waters.
The municipal waters of this municipality are hereby divided and classified into zones for purposes
of granting a lease or exclusive fishery rights through public auction as prescribed in Section 5A.02
as follows:
(a) For the Catching or Taking of Bangus Fry or Kawag Kawag
Zone V- A line drawn S-48°-00’E from the mouth of Malaquing Ilog (Bantilan River), to
aline drawn S-48°-30’E from the mouth of Lagnas River and ten (10) meters away parallel
from the shoreline of which touch the sea at low tide, which are all municipal waters of
Sariaya, Quezon.
Zone VI-A line drawn S-48°-00’Efron the mouth of Lagnas River to a line drawn S-24°-30’E
from the mouth of Janagdong River and ten (10) meter away parallel from the shorelineof
which touch the sea at low tide, which are all municipal waters of Sariaya, Quezon.
Zone VII- A line drawn S-24°-30’E from the mouth of Janagdong River, to a line
drawn S-15°-00’E from the mouth of Sariaya River and ten (10) meters away parallel from
the shoreline which touch the sea at low tide, which are all waters of Sariaya, Quezon.
Zone VIII- A line drawn S-15°-00’E from the mouth of Sariaya River to a lione drawn
S-2°-00’E from the boundary line of Lucena City and Sariaya, Quezon and ten (10) meters
away parallel from the shoreline which touch the sea at low tide.
(b) Government Bangus Fry Reservation
Not more than one-fifth (1/5) of the area of any of the zones earmarked for the catching or
gathering of bangus fry of any zones mentioned above is hereby set aside asgovernment bangus
fry reservation especially the area that is now, or may hereafter be designated by the Bureau of
Fisheries and Aquatic Resources as ideal for government bangus fry reservation.
Section 5A.05.Imposition of Fees.
There shall be collected the following license fees for the grant of exclusive fishery rights to erect
fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch bangus fry or
kawag-kawag or fry of other species of fish for propagation, if there are no interested bidders in the
public auction.
Amount of Fee
1. Operation of fishponds or oyster culture
P 2,500.00
beds, per hectare
2. Catching of bangus fry or kawag-kawag

Less than 1,000 sq.m. P 2,000.00
1,000 sq.m. or more but less than 2,000 sq.m. 3,000.00

8,000 sq.m. or more 16,000.00
Section 5A.06. Time and Manner of Payment.
(a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the
rental shall be paid at the time all the necessary documents granting the lease are executed,
and the subsequent installments within the first twenty (20) days after the anniversary date of
the grant of such lease. The deposit made by the successful bidder accompanying the sealed
bid shall be applied against the rental due from him.
The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for
the gathering of fry, as may be designated by the Bureau of Fisheries, as government bangus
fry reservation.
(b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the
corresponding current quarter shall be paid in advance.
(c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and
other fishing gears and the operation of fishing vessels shall be paid upon application for a
license and within the first twenty (20) days of January of every year for subsequent renewal
thereof.
Section 5A.07. Administrative Provisions.
(a) A licensee of other localities shall not fish within the municipal waters of the municipality
without first securing the necessary permit from the Municipal Mayor and paying the
corresponding fee to the Municipal Treasurer.
(b) No fish net without eyelet or the opening of which is at least three (3) centimeters shall be
used in the municipal waters.
(c) Failure to pay the rental or license fees for fishery rights for two (2) consecutive years shall
cause automatic cancellation of said fishing rights.
Section 5A.08.Penalty.
Any person, private or juridical, who violates any provisions of this Article shall be punished by a
fine not less than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not more than
six (6) months, or both, at the discretion of the Court.
Section 5A.09. Applicability of Pertinent Provisions of Laws.
All existing laws, rules and regulations governing municipal waters and municipal fisheries are
hereby adopted as part of this Article.
Article B. Community Fish Landing Center
Section 5B.01. Imposition of Fee.
There shall be collected the following fees for the use of the Community Fish Landing Center
(CFLC):
Amount of Fee
Fish/Marine Product Unloading Fee P 1.00/kg

Parking Fee
a. Heavy Vehicle/Truck P 30.00/vehicle
b. Light vehicle/Jeep/Van 20.00/vehicle
c. Tricycle/Motorcycle 10.00/vehicle
Docking Fee
a. Municipal Fishing Vessel P 10.00/vessel
b. Commercial Fishing Vessel 20.00/vessel
Other Services and Fees
a. Rental of Commercial Stall P 600.00/month
b. Rent of CFLC Rooftop/Multi-Purpose P 1,000/maximum of 8 hours
Hall
Section 5B.02 Time of Payment.
The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized
representative before the use or occupancy of the property. The monthly rental of commercial stall
shall be payable to the Municipal Treasurer within the first twenty (20) days of the month.
Section 5B.03. Administrative Provision.
1. Municipal fishing vessels are vessels having a gross tonnage of 3GT and below.
2. Commercial fishing vessels are vessels having a gross tonnage of 3GT and above.
3. Docking fee is a fee charged for a vessel.
4. The rental of commercial stalls at the Community Fish Landing Facility shall be covered
by a lease contract between the lessee and the Municipality of Sariaya.
Section 5B.04. Penalty.
Thousand Five Hundred Pesos (₱2,500.00) for the first offense, P 3,000 for second offense and P
5,000 for third offense or imprisonment of not less than one (1) month but not more than six (6)
months, or both, such fine and imprisonment at the discretion of the Court.
Article C. Charges for Personal and Real Properties Owned by the Municipality
Section 5C.01.Imposition of Fee.
There shall be collected the following rental fees for the use of real and personal properties of the
municipality:
Rate of Rental
1. Covered Court
a. School Events Day Rate (6:00 AM to
5:00PM)
1-4 Hours 6,000.00
Succeeding Hour Plus 1,000.00
Night Rate (5:01PM
onwards)
1-4 Hours 9,000.00
b. Social Events Day Rate (6:00 AM to

5:00PM)
1-4 Hours 7,000.00
Night Rate (5:01PM
onwards)
1-4 Hours 10,000.00

c. Corporate Events Day Rate (6:00 AM to

5:00PM)
1-4 Hours 6,000.00
Night Rate (5:01PM
onwards)
1-4 Hours 9,000.00
d. Health and Wellness Day Rate (6:00 AM to

5:00PM)
1-4 Hours 5,000.00
Night Rate (5:01PM
onwards)
1-4 Hours 8,000.00
e. Pageant Night Rate (5:01PM

onwards)
1-4 Hours 15,000.00
f. Excess hourly rate for all
types of events enumerated
above 2,000.00
2. Agricultural Machinery P900.00/hour

3. LCD Projector P2,000/day
4. LED Wall P10,000.00/month/
panel
5. Other properties that may be As may be prescribed
acquired after the promulgation by the Sangguniang
of this Code Bayan
Section 5C.02.Time of Payment.
The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized
representative before the use or occupancy of the property.
Section 5C.03. Administrative Provisions.
(a) A cash deposit equal to 50% of the total rental fee shall be deposited with the Municipal
Treasurer; such deposit shall be refundable upon the return of rented property in good
condition.
(b) In case of damage to the property, the person who rents the property shall be responsible for
the repair or replacement of the rented property.
Article D. Charges for Docking, Anchorage and Berthing in Municipal Waters
Section 5D.01 Imposition of Fee.
There shall be collected an amount of P0.50/Gross Registered Tonnage (GRT) per calendar day
or fraction thereof on every vessel engaged in foreign and/or local trade that enter any port,
whether private or government.
Section 5D.02.Time and Manner of Payment.
The fee imposed herein shall be paid to the Municipal Treasurer or his duly authorized
representative upon docking.
Article E. Rental of Municipal Sea Property
Section 5E.01 Imposition of Fee.
There shall be collected an annual rental fee for the use of the municipal sea property from
owners/operators of beach resorts according to the following schedule:
Annual Rental Fee

Class AAA Resort P30.00 per square meter
Class AA Resort 25.00 per square meter
Class A Resort 15.00 per square meter
Special Interest Resort 10.00 per square meter
Section 5E.02. Time and Manner of Payment.
The rental for the use of the municipal sea property shall be paid to the Municipal Treasurer upon
application for a Mayor’s Permit and within the first twenty (20) days of January of each year in
case of renewal thereof.
Section 5E.03. Surcharge for Late Payment.
Failure to pay the rental prescribed in this Article within the time prescribed shall subject the
taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the rental due, such
surcharge shall be paid at the same time and in the same manner as the rental due.
Section 5E.04. Penalty.
Article F. Rental Fee on Mineral Lands
Section 5F.01. Definitions.

(a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any
intermediate state, including coal. Soil which supports organic life, sand and gravel, guano,
petroleum, geothermal energy and natural gas are included in this term but are governed by
special laws.
(b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to
justify the necessary expenditures in extracting and utilizing such minerals.
There shall be collected an annual rental fee from the lessee of mineral lands in the municipality
for the exploration, development and exploitation and disposition of minerals from said lands
covered by lease in accordance with the following rates:
(a) On public lands bearing quarry resources:
Two Pesos (P2.00) per square meter for each and every year during the lease
period.
(b) On all other lands containing metallic or non-metallic minerals under existing
mining laws and decrees:
Two Pesos (P2.00) per square meter for each and every year during the lease period
Section 5F.03. Time of Payment.
The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized
representative on the date of the granting of the lease and on the same date every year thereafter
during the life of the lease.
Failure to pay the rental prescribed in this Article within the time prescribed shall subject the
taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the rental due, such
surcharge shall be paid at the same time and in the same manner as the rental due.
Section 5F.05. Penalty.

Article G. Service Charge for Garbage Collection
Section 5G.01. 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) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and

compounders of liquors, distilled spirits and wines or manufacturers of any article of
commerce of whatever kind of nature.
Characteristics Amount of Fee

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(b) On wholesalers, distributors, or dealers in any article of whatever kind of nature.

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(c) On exporters and manufacturers, millers, repackers or producers of essential commodities

enumerated in Section 2A.02 under the paragraph C.

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(d) On retailers

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(e) On contractors and other independent contractors.

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(f) On banks and other financial institutions.

.
Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,250.00
(g) On agribusiness enterprise such as commercial piggery, poultry farm, cattle ranch,
commercial breeding of game cocks and other similar activities.
Micro 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
(h) On business establishments enumerated below.
h.1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain
bars, carinderias and food caterers;

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.2. Amusement places

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.3. Commission Agents

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 2,500.00
h.4. Lessors, dealers, brokers of real state

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 2,500.00
h.5. Travel agencies and travel agents

Micro 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
h.6. Boarding houses, pension houses, motels, apartments, apartelles and condominium

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.7. Subdivisions, private cemeteries and memorial parks

Micro 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
h.8. Privately owned markets

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories and
dental laboratories
Micro 1,000.00
Small 2,000.00
Medium 3,000.00
Large 4,000.00
h.10. Operators of cable network system

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.11. Operators of Computer services establishment

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 3,000.00
h.12. General Consultancy Services

Micro 1,000.00
Small 1,500.00
Medium 2,000.00
Large 2,500.00
h.13. All other similar activities consisting essentially of the sales of services for a fee

Micro 500.00
Small 750.00
Medium 1,000.00
Large 1,500.00
(i) On peddlers engaged in the sale of any merchandise or article of commerce.

Micro 200.00
Small 300.00
Medium 400.00
Large 500.00
(j) On operators of public utility vehicles maintaining booking office, terminal or waiting
station for the purpose of carrying passengers from this Municipality under a certificate
of public convenience and necessity or similar franchises enumerated in Section 2A.02
under the paragraph I.

Micro 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00
Section 5G.02. Administrative Provisions.
(a) For purposes of the imposition, the area of garbage collection shall only be the business area
of the town proper, the Sariaya Public Market and other areas covered by the garbage
collection service.
(b) The owner or operator of the aforementioned business establishments shall provide the
required garbage can or receptacle, which shall be placed in front of his establishment before
the time of garbage collection.
(c) The owner or operator of business establishments shall segregate their garbage into
compostable, non-recyclable, recyclable or special waste before it shall be collected by the
garbage collectors.
(d) The Sanitary Inspector or the Municipal Health Officer shall inspect once every month
business establishments to find out whether garbage is properly disposed of within the
premises.
(e) This Article shall not apply to business operators or establishments which provide their own
system of garbage disposal.
Article H. Charges for Parking
Section 5H.01.Imposition of Fee.
There shall be collected fees for the use of municipal owned parking areas or designated streets for
pay parking in accordance with the following schedule:
Parking Charges Per Day

Day Parking
a) Tricycle P 10.00
b) Private car and service vehicle 20.00
c) Passenger jeepney 10.00
d) Cargo truck/delivery van 40.00
e) Passenger bus 50.00
Overnight Parking
All types of vehicle 150.00
Each barangay shall assist the municipal government in ensuring compliance by car-owning
residents with the night-parking regulation and shall correspondingly receive thirty percent (30%)
share of the fees collected from its area of jurisdiction.
The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated
representative upon parking thereat.
Article I. Towing Fee
There shall be imposed a towing fee of Five Thousand Pesos (P5,000.00) on the owner or
operator/driver of a motor vehicle that breaks down or is involved in a traffic accident within the
municipality and is towed by a towing vehicle of the municipality.
Section 5I.02. Time of Payment.
The towing fee shall be paid to the Municipal Treasurer before the towed or impounded vehicle is
released to its owner.
The owner or operator/driver of any motor vehicle that breaks down on any street within the
municipality shall immediately have it removed so that it may not cause any public nuisance or
traffic hazard. In case it is involved in a traffic accident, the owner or operator/driver shall only take
it away after an officer of the Philippine National Police conducting the investigation has given his
permission to the owner or operator/driver of the said vehicle to take it away. If the owner or
operator/driver refused or failed to take it away within a certain period of time given to him, the
PNP through its authorized representative shall take away the same by towing it to the municipal
motor pool compound and its owner or operator/driver shall pay the corresponding towing fee
prescribed herein.
Section 5I.04. Penalty.
Any violation of the provision of this Article shall be punished by a fine of not less than One
Thousand Pesos (P 1,000.00) but not more than Five Thousand Pesos (P 5,000.00), or imprisonment
Article J. Medical and Laboratory Fees
Section 5J.01. Imposition of Fees.
The following schedule of fees is hereby imposed for medical and laboratory services rendered by
the Municipal Health Office:
1. Laboratory Services
Amount of Fee
Acid Fast Staining Free
Blood Urea Nitrogen 80.00
Blood Uric Acid 80.00
Blood typing 60.00
Cholesterol 80.00
Complete Blood Count 70.00
Complete Blood Count with platelet 120.00
Platelet Count 60.00
Creatinine 80.00
Dengue Duo 700.00
Fasting Blood Sugar 70.00
Fecalysis 30.00
Filariasis Free
Gram Staining 120.00
HBsAg 230.00
HDL 100.00
HIV Free
Lipid Profile 300.00
Malaria Screening Free
NS1Ag Free
Pregnacy Test 60.00
SGOT 130.00
SGPT 130.00
Amount of Fee
Syphilis Free
Triglyceride 130.00
Urinalysis 30.00
Section 5J.02. Time and Manner of Payment.
The fees herein shall be paid to the Municipal Treasurer before any service is provided. However,
in no case shall a deposit be required in emergency cases requiring immediate attention.
(a) The services rendered by the Municipal Health Office shall be for all residents of the
municipality.
(b) Laboratory services shall be rendered based on the request of the patient’s attending
physician or doctor.
(c) Senior citizens shall be entitled to a twenty percent (20%) discount on the fees
prescribed herein as provided in RA 9994.
(d) Persons with disability (PWD) shall also be entitled to a twenty percent (20%) discount
on the fees prescribed herein as provided in RA 9442.
(e) A Senior Citizen or Person with Disability who is considered indigent shall be entitled to
free medical, dental and laboratory services.
Section 5J.04. Exemptions.
Residents who are certified by the Municipal Social Welfare and Development Officer as
indigent and upon approval of the Municipal Mayor may be exempted from the payment of any
or all fees in this schedule.
Article K. Cemetery Charges
Section 5K.01.Imposition of Fees.
There shall be collected the following fees for the rental of municipal cemetery lots:
(a) For single niches 7,500.00 for a period of 5 years (lease)

1,500.00 per year for renewal up to a maximum of 2
years
(b) For apartment type niches 3,000.00 for a period of 5 years (lease)
600.00 per year for renewal up to a maximum of 2
years
(c) For Burial Vault for bones 2,500.00 per vault per remains
Section 5K.02.Time of Payment.
The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the
interment of the deceased. Thereafter, the fee for renewal of the lease shall be paid within thirty
(30) days before the expiration of the lease period.
The fee shall not be collected in a pauper's burial upon the recommendation of the Municipal
Mayor.
Section 5K.03. Administrative Provisions.
(a) As used in this Article, municipal cemetery shall refer to the lot owned by the municipality.
(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3)
square meters.
(c) Except in cases allowed under existing laws and regulations, no person may be buried or
interred, permanently or temporarily, other than in properly designated cemeteries or burial
grounds.
(d) In addition to the burial permit, a certificate of death issued by the attending physician or the
Municipal Health Officer shall be required.
(e) Any construction of whatever kind or nature in the public cemetery, whether for temporary or
perpetual use, shall only be allowed after the approval of a permit issued by the Municipal
Mayor, upon the recommendation of the Municipal Health Officer.
(f) The lease period shall be five (5) years and renewal of only up to an additional two (2) years.
After a period of Seven (7) years, the relative shall transfer the remains to a permanent
entombment (burial vault) for bones. In case a lessee intends to renew the lease for the 5-year
period after its termination, he must inform the Municipal Treasurer within thirty (30) days
before the expiry date of the lease, and shall pay the corresponding fees thereof.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a
list of the leases that are to expire five (5) days prior to the expiration date. The Municipal
Treasurer shall send a reminder to the lessee of the expiration of his lease six (6) months prior
to the expiration date of the lease.
(h) The Municipal Treasurer shall keep a register of leases of cemetery lots.
CHAPTER VI. COMMUNITY TAX
Section 6A.01.Imposition of Tax.
There shall be imposed a community tax on persons, natural or juridical, residing in the
municipality.
Section 6A.02. Individuals Liable to Community Tax.
Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age
or over who has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year, or who is engaged in business or occupation, 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 6A.03.Juridical Persons Liable to Community Tax.
Every corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines whose principal office is located in this municipality
shall pay an annual community tax of Five Hundred Pesos (P500.00) and an additional tax, which
in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following
schedule:
(a) For every Five Thousand 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 municipality where
the real property is situated Two Pesos (P2.00); and
(b) For every Five Thousand Pesos (P5,000.00) 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 taxes, be considered as part of the gross receipts or earnings of said corporation.
Section 6A.04.Exemptions.
The following are exempted from the community tax:

a. Diplomatic and consular representatives; and
b. Transient visitors when their stay in the Philippines does not exceed three (3) months.
Section 6A.05. Place of Payment.
The community tax shall be paid in the Office of the Municipal Treasurer or to the deputized
Barangay Treasurer.
Section 6A.06. Time of Payment and Penalties for Delinquency
(a) The community tax shall accrue on the first (1st) day of January of each year which shall be
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 the 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 date, 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 the community tax without
becoming delinquent. Corporations established and organized on or after the first day of July
shall not be subject to the community tax for that year.
(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 percent (24%) per annum from the due date until it is paid.
Section 6A.07.Community Tax Certificate.
A Community Tax Certificate shall be issued to every person or corporation upon payment of the
community tax. A Community Tax Certificate may also be issued to any person or corporation not
subject to the community tax upon payment of One Peso (P1.00).
Section 6A.08. Presentation of Community Tax Certificate on Certain Occasions
(a) When an individual subject to the community tax acknowledges any document before a
notary public, takes the oath of office upon election or appointment to any position in the
government service, receives any license, certificate, or permit from any public authority,
pays any tax or fee, receives any money from public funds, transacts any official business, or
receives any salary or wage from any person or corporation, it shall be the duty of any person,
officer or corporation with whom such transaction is made or business is 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 6A.09. Collection and Allocation of Proceeds of the Community Tax
(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and
regulations, to collect the community tax payable by individual taxpayers in their respective
jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance
with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the community tax actually and directly
collected by the Municipal Treasurer shall accrue entirely to the general fund of the
municipality.
(c) The proceeds of the community tax collected through the Barangay Treasurers shall be
apportioned as follows:
(1) Fifty percent (50%) shall accrue to the general fund of the municipality; and
(2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes and Other Impositions
Section 7A.01.Tax Period.
Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges
imposed under this Code shall be the calendar year.
Section 7A.02.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 7A.03.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 7A.04.Surcharge for Late Payment.
Failure to pay the tax described in this Article within the time required shall subject the taxpayer to
Section 7A.05.Interest on Unpaid Tax.
In addition to the surcharge imposed herein, where the amount of any other revenue due to the
municipality except voluntary contributions or donations, is not paid on the date fixed in 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 7A.06.Collection.
Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected
by the Municipal Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Code or under existing laws and ordinances, the
Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to
promulgate rules and regulations for the proper and efficient administration and collection of taxes,
fees and charges herein levied and imposed.
Section 7A.07.Issuance of Receipts.
It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required
official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the
person paying and the account for which it is paid, are shown.
The ordinance number and the specific section thereof upon which collections are based shall
invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or
charges.
Section 7A.08.Record of Persons Paying Revenue.
It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open
to public inspection during office hours, of the names of all persons paying municipal taxes, fees
and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for
each kind of tax, fee or charge provided in this Code.
Section 7A.09.Accounting of Collections.
Unless otherwise provided in this Code 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 municipality.
Section 7A.10.Examination of Books of Accounts.
The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in
writing, examine the books of accounts and other pertinent records of the business establishments
doing business within the municipality, and subject to municipal taxes, to ascertain, assess and
collect the true and correct amount of the tax due from the taxpayer concerned. Such examination
shall be made during regular business hours once every year for every tax period, which shall be
the year immediately preceding the examination. Any examination conducted pursuant to the
provisions of this Section shall be certified to by the examining official and such certificate shall be
made of record in the books of accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized deputy of the
Municipal Treasurer, there shall be written authority issued to the former which shall specifically
state the name, address and business of the taxpayer whose books of accounts and pertinent records
are to be examined, the date and place of such examination, and the procedure to be followed in
conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall
be made available to the Municipal Treasurer, his deputy or duly authorized representative.
The forms and the guidelines to be observed for the proper and effective implementation of this
Section shall be those prescribed by the Department of Finance.
Section 7A.11.Accrual to the General Fund of Fines, Costs, and Forfeitures.
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary
liabilities imposed by the Court for violation of any municipal ordinance shall accrue to the general
fund of the municipality.
Section 7A.12.Automatic Adjustment of Fees.
Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten
percent (10%) every five (5) years.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01. Local Government's Lien.
Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens,
charges or encumbrances in favor of any person, enforceable by appropriate administrative or
judicial action, not only upon any property or rights therein which may be subject to lien but also
upon 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 interests.
Section 7B.02. Civil Remedies.
The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and
interests resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattels or effects, and other personal
property of whatever character, including stocks and other securities, debts, credits, bank
accounts, and interest in and rights to personal property, and to levy upon real property and
interest in or rights to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of
the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property.
The remedy by distraint shall proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the
time required, the Municipal Treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to the person or any personal property subject to
the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any
increment thereto incident to delinquency and the expenses of seizure. In such case, the
Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the
records of his office showing the fact of delinquency and the amount of the tax, fee or charge
and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal
property aforementioned, subject to the taxpayer's right to claim exemption under the
provisions of existing laws. Distrained personal property shall be sold at public auction in
the manner herein provided for.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to
be made an account of the goods, chattels or effects distrained, a copy of which signed by
himself shall be left either with the owner or person from whose possession the goods,
chattels, or effects are taken, or at the dwelling or place of business of that person and with
someone of suitable age and discretion, to which list shall be added a statement of the sum
demanded and a note of the time and place of sale.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than
three (3) conspicuous places in the territory of the municipality where the distraint is made,
specifying the time and place of sale, and the articles distrained. The time of sale shall not be
less than twenty (20) days after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One place for the posting of the notice
shall be at the Office of the Municipal Mayor.
(d) Release of Distrained Property Upon Payment Prior to Sale. If at any time prior to the
consummation of the sale, all proper charges are paid to the officer conducting the same, the
goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale
shall sell the goods or effects so distrained at public auction to the highest bidder for cash.
Within five (5) days after the same, the Municipal Treasurer shall make a report of the
proceedings in writing to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days
from the date of distraint, the same shall be considered as sold to the municipality for the
amount of the assessment made thereon by the Committee on Appraisal and to the extent of
the same amount, the tax delinquencies shall be canceled.
Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman,

with a representative of the Commission on Audit and the Municipal Assessor as Members.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including
the surcharges, interests, 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, including all expenses, is
collected.
(g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax,
fee or charge, real property may be levied on before, simultaneously or after the distraint of
personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer
shall prepare a duly authenticated certificate showing the name of the taxpayer and the
amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate
with the force of a legal execution throughout the Philippines. Levy shall be effected by
writing upon said certificate of description of the property upon which levy is made. At the
same time, written notice of the levy shall be mailed to or served upon the Municipal
Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively, and the delinquent taxpayer
or, if he be absent from the municipality, to his agent or the manager of the business in
respect to which the liability arose, or if there be none, to the occupant of the property in
question.
In case the levy on real property is not issued before or simultaneously with the warrant of
distraint on personal property, and the personal property of the taxpayer is not sufficient to
satisfy his delinquency, the Municipal Treasurer shall, within thirty (30) days after execution
of the distraint, proceed with the levy on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by
the levying officer to the Sangguniang Bayan.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution
under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails
to issue or execute the warrant of distraint or levy after the expiration of the time prescribed,
or if he is found guilty of abusing the exercise thereof by competent authority, shall be
automatically dismissed from the service after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall
proceed to publicly advertise for sale or auction the property or a usable portion thereof as
may be necessary to satisfy the claim and cost of sale and such advertisement shall cover a
period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance
of the municipal hall, and in a public and conspicuous place in the barangay where the real
property is located, and by publication once a week for three (3) weeks in a newspaper of
general circulation in the municipality. The advertisement shall contain the amount of taxes,
fees or charges, and penalties due thereon, and the time and place of sale, the name of
taxpayer against whom the taxes, fees or charges are levied, and a short description of the
property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the
proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so,
the sale shall proceed and shall be held either at the main entrance of the municipal hall or on
the property to be sold, or at any other place as determined by the Municipal Treasurer
conducting the sale as specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a
report of the sale to the Sangguniang Bayan, and which shall form part of his records. After
consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the
purchaser a certificate of sale, showing proceedings of the sale, describing the property sold,
stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges
and related surcharges, interests, or penalties; provided, however, that any excess in the
proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the
property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount
sufficient to defray the cost of collection by means of the remedies provided for in this Code,
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 Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges,
interests or penalties from the date of delinquency to the date of sale, plus interest of not
more than two percent (2%) per month on the purchase price from the date of purchase to the
date of redemption. Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of redemption from the Municipal
Treasurer or his representative.
The Municipal Treasurer or his deputy, upon surrender by the purchaser of the certificate of
sale previously issued to him, shall forthwith return to the latter the entire purchase price paid
by him plus the interest of not more than two percent (2%) per month herein provided for,
the portion of the cost of sale and other legitimate expenses incurred by him, and said
property thereafter shall be free from the lien of such taxes, fees or charges and other related
surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property and shall be
entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided
herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of
the property as has been sold, free from liens of any taxes, fees, charges, related surcharges,
interests and penalties. The deed shall sufficiently recite all the proceedings upon which the
validity of the sale depends.
(l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for
the real property advertised for sale as provided herein or if the highest bid is for an amount
insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and
costs, the Municipal Treasurer shall purchase the property on behalf of the municipality to
satisfy the claim and within two (2) days thereafter shall make a report of 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 the municipality without the necessity of an order
from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representatives may redeem the property by paying to the Municipal Treasurer the full
amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs
of sale. If the property is not redeemed as provided herein, the ownership thereof shall be
fully vested on the municipality.
(m) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Bayan may, by a
duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose
of the real property acquired under the preceding paragraph at a public auction. The proceeds
of the sale shall accrue to the general fund of the municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action.
The municipality may enforce the collection of delinquent taxes, fees, charges or other
revenues by civil action in any court of competent jurisdiction. The civil action shall be filed
by the Municipal Treasurer within the period prescribed in Section 194 of RA 7160, as
implemented under Article 284 of the Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary
until the full amount due, including all expenses, is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt
from distraint and the levy, attachment or execution thereof for delinquency in the payment
of any local tax, fee or charge, including the related surcharge and interest:
1. Tools and the implements necessarily used by the delinquent taxpayer in his trade or
employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may
select, and necessarily used by him in his ordinary occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for that purpose by
the delinquent taxpayer, such as he may select, of a value not exceeding Ten
Thousand Pesos (P10,000.00);
5. Provisions, including crops, actually provided for individual or family use sufficient for
four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos
(P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
8. Any material or article forming part of a house or improvement of any real property.
Article C. Taxpayer's Remedies
Section 7C.01. Periods of Assessment and Collection.
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they
became due. No action for the collection of such taxes, fees, or charges, whether
administrative or judicial, shall be instituted after the expiration of such period; provided,
that taxes, fees, or charges which have accrued before the effectivity of RA 7160 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 RA 7160 may be assessed within a period of three (3) years from the date of
assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1. The Municipal Treasurer is legally prevented from making the assessment or
collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing before
the expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02.Protest of Assessment.
When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees,
or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee
or charge, the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written
protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall
become final and executory. The Municipal Treasurer shall decide the protest within sixty (60)
days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty
(30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein
within which to appeal with the court of competent jurisdiction; otherwise, the assessment
becomes conclusive and unappealable.
Section 7C.03.Claim for Refund of Tax Credit.
No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge
erroneously or illegally collected until a written claim for refund or credit has been filed with the
Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration
of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer
is entitled to a refund or credit.
Section 7C.04.Legality of this Code.
Any question on the constitutionality or legality of this Code 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 Code and the accrual and payment of the tax, fee or
charge levied herein; provided, finally, that within thirty (30) days after the receipt of the decision
or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the
aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01.Power to Levy Other taxes, Fees or Charges.
The municipality may exercise the power to levy taxes, fees or charges on any base or subject not
otherwise specifically enumerated herein or taxed under the provisions of the National Internal
Revenue Code, as amended, or other applicable laws; provided, that the taxes, fees or charges shall
not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy; provided,
further, that the ordinance levying such taxes, fees or charges shall not be enacted without any
prior public hearing conducted for the purpose.
Section 7D.02.Publication of the Code.
Within ten (10) days after its approval, a certified copy of this 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 7D.03.Public Dissemination of this Code.
Copies of this Code shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04.Authority to Adjust Rates.
The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not
oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent
(10%) of the rates fixed under this Code.
Section 7D.05.Withdrawal of Tax Exemption Privileges.
Unless otherwise provided in this 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 entities, associations, or cooperatives registered under RA
6810, and printers and/or publishers of books or other reading materials prescribed by the
Department of Education 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 8A.01.Penalties for Violation of Tax Ordinance.
Any person or persons who violates any of the provisions of this Code or the rules or regulations
promulgated by authority of this Code shall, upon conviction, be punished by a fine of not less than
One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or
imprisonment of not less than one (1) month nor more than six (6) months, or both, at the
discretion of the Court.
If the violation is committed by any juridical entity, the President, General Manager, or the
individual entrusted with the administration thereof at the time of the commission of the violation
shall be held responsible or liable therefor.
Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from
the payment of the tax, fee or charge imposed under this Code.
CHAPTER IX. FINAL PROVISIONS
Section 9A.01.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 9A.02.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 9A.03.Repealing Clause.
All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any
provisions of this Code are hereby repealed or modified accordingly.
Section 9A.04.Effectivity.
This Ordinance shall take effect on _____________________________. Enacted,

_________________________________.

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Tax Ordinance No.

Republic of the Philippines

NAKATUKOY AT NASA MASUSING PAG-AARAL NG COMMITTEE EN BANC SA

PROPOSED 2023 REVISED REVENUE CODE OF THE MUNICIPALITY OF

WHEREAS, the proposed adjustment in the Revenue Code of 1992 is a result of a

WHEREAS, on February 9, 2023, the committee en banc conducted another meeting to

WHEREAS, the Committee en banc conducted a public hearing on ___________ at

WHEREAS, in order to consolidate all the aforementioned amendments and to update it

BE IT ENACTED AS IT IS HEREBY ENACTED BY THE SANGGUNIANG BAYAN

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1A.01. Short Title.

Section 1A.02. Scope and Application.

Article B. Construction of Provisions

Section 1B.01. Words and Phrases Not Herein Expressly Defined.

Section 1B.02. Rules of Construction.

Article C. Definition of Terms

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

(d) Corporation includes partnerships, no matter how created or organized, joint-stock

Article A. Graduated Tax on Business

Section 2A.01. Definitions.

When used in this Article,

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

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

Section 2A.02.Imposition of Tax.

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

(c) On exporters, and on manufacturers, millers, repackers or producers of essential commodities

(1) Rice and corn;

More than 400,000.00 1.1%

(h) On businesses hereunder enumerated:

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

Type of Public Utility Vehicle Annual Tax

Section 2A.03.Presumptive Income Level.

Section 2A.04. Exemption.

Article B. Situs of Tax

Section 2B.01. Situs of the Tax.

The municipality specifically mentioned in the articles of incorporation or official

6. Experimental Farms – agricultural lands utilized by a business or corporation to conduct

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

(b) Sales Allocation

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

In case of manufacturers or producers which engage the services of an independent

Article C. Payment of Business Taxes

Section 2C.01.Payment of Business Taxes.

computed on the basis of the pertinent schedule.

Section 2C.02.Accrual of Payment.

Section 2C.03 Time of Payment.

Section 2C.04.Surcharge for Late Payment.

Section 2C.05.Interest on Unpaid Tax.

Section 2C.06 Administrative Provisions.

Section 2C.07 Penalty.

Article D. Tax on Ambulant and Itinerant Amusement Operators

Section 2D.01.Imposition of Tax.

Section 2D.02.Time of Payment.

Article E. Tax on Mining Operations

Section 2E.01. Definitions.

When used in the Article,

Section 2E.02 Imposition of Tax.

Section 2E.03 Situs of the Tax.