Model Municipal Revenue Code

TABLE OF CONTENTS
Chapter/ Page
Title
Article Number
Chapter I General Provisions
Article A. Short Title And Scope
Article B. Construction Of Provisions
Article C. Definition Of Terms
Chapter II Taxes on Business
Article A. Graduated Tax On Business
Article B. Tax On Mobile Traders
Article C Taxes On Ambulant And Itinerant Amusement
Operations
Article D Tax On Mining Operations
Article E Tax On Forest Concessions and Forest
Products
Article F Situs of Tax
Article G Payment of Business Taxes
Article F Presumptive Income Level Assessment
Approach
Chapter III Permit And Regulatory Fees
Article A. Mayor’s Permit Fee On Business
Article B. Fees For Sealing And Licensing Of Weights
And Measures
Article C. Building Permit Fees
Article D. Permit Fee For Zonal/Locational Clearance
Article E. Permit Fees For Tricycle Operation
Article F. Permit Fee For Pedaled Tricycle
Article G. Permit Fee For Owners/Operators/Licensees/
Promoters And Cockpit Personnel
Article H. Special Permit For Cockfights
Article I. Permit Fee For Occupation/Calling Not
Requiring Government Examination
Article J. Fees For Registration And Transfer Of Large
Cattle
Article K. Fees For Impounding Astray Animals
Article L. Cart Or Sledge Registration Fee
Article M. Permit Fee On Caretela Or Calesa
Article N. Permit Fee For Agricultural Machinery And
Other Heavy Equipment
Article O. Permit Fee For Inspection Of Machineries And
Engines
Article P. Permit Fee For Storage Of Flammable And
Combustible Materials
Article Q. Permit Fee For Temporary Use Of Streets,
Sidewalks, Alley. Parks And Playground
Article R. Permit Fee For Excavations
TABLE OF CONTENTS
Chapter/ Page
Title
Article Number
Article S. Permit Fee For Circus And Other Parades
Article T. Permit Fee For Conduct Of Groups Activities
Article U. Permit Fee For Film-Making
Chapter IV Service Fees
Article A. Secretary’s Fees
Article B. Local Civil Registry Fees
Article C. Police Clearance Fee
Article D. Sanitary Inspection Fee
Article E. Service Fees For Health Examination
Article F. Garbage Collection Fees
Article G. Dog Vaccination Fee
Chapter V Municipal Charges
Article A. Fishery Rentals, Fees And Charges
Article B. Rentals Of Personnel And Real
Properties Owned By The Municipality
Article C. Charges For Parking
Article D. Hospital Charges
Article E. Charges for the Use of Waterworks
System
Article F. Cemetery Charges
Article G. Market Fees And Charges
Article H. Slaughterhouse And Corral Fees
Article I. Toll Fees Or Charges
Chapter VI Community Tax
Chapter VII General Administrative Provisions
Article A. Collection And Accounting Of Municipal
Taxes And Other Impositions
Article B. Civil Remedies For Collection Of Revenues
Article C. Taxpayer’s Remedies
Article D. Miscellaneous Provisions
Chapter VIII General Penal Provisions
Chapter IX Final Provisions
Local Revenue Code Page 2 of 92

Republic of the Philippines
Municipality of _____________________
Province of _______________________
Municipal Ordinance No. ________
REVENUE CODE OF THE MUNICIPALITY OF _______________,

_______________
Be it ordained by the Sangguniang Bayan of the Municipality of

_______________, ___________________that
CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Municipal Revenue
Code of _____________________,
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, except if the last day falls on a Sunday or holiday, in
which case the same shall be excluded in the computation and the business day
following shall be considered the last day.
(e) References. All references to chapters, articles, or sections are to the Chapters,
Articles or Sections in this Code unless otherwise specified.
(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict

with or contravene each other, the provisions of each chapter shall prevail as to
all specific matters and questions involved therein.
(g) Conflicting Provisions of Sections. If the provisions of the different sections in

the same article conflict with each other, the provisions of the Section which is
the last in point of sequence shall prevail.
Article C. Definition of Terms
Section 1C.01. Definitions – When used in this Code:
(a) Business means trade or commercial activity regularly engaged in as a means

of livelihood or with a view to profit;
(b) Charges refer to pecuniary liability, as rents or fees against persons or property;
(c) Cooperative is a duly registered association of persons, with a common bond of

interest, who have voluntarily joined together to achieve a lawful, common,
social, or economic end, making equitable contributions to the capital required
and accepting a fair share of the risks and benefits of the undertaking in
accordance with universally accepted cooperative principles.
(d) Corporations includes partnerships, no matter how created or organized, joint-

stock companies, joint accounts (cuentas en participation), associations or
insurance companies but does not include general professional partnerships
and a joint venture or consortium formed for the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal, and other
energy operations or consortium agreement under a service contract with the
government. General professional partnerships are partnerships formed by
persons for the sole purpose of exercising their common profession, no part of
the income of which is derived from engaging in any trade or business;
The term "resident foreign" when applied to a corporation means a foreign

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

(e) Countryside and Barangay Business Enterprise refers to any business entity,
association, or cooperative registered under the provisions of RA 6810,
otherwise known as Magna Carta for Countryside and Barangay Business
Enterprises (Kalakalan 20);
(f) Fee means a charge fixed by law or ordinance for the regulation or inspection of
a business or activity. It shall also include charges fixed by law or agency for
the services of a public officer in the discharge of his official duties;
(g) Franchise is a right or privilege, affected with public interest that is conferred
upon private persons or corporations, under such terms and conditions as the
government and its political subdivisions may impose in the interest of public
welfare, security and safety;
(h) Gross Sales or Receipts include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the
amount charged or materials supplied with the services and deposits or
advance payments actually received during the taxable quarter for the services
performed or to be performed for another person excluding discounts if
determinable at the time of sales, sales return, excise tax, and value added tax
(VAT);
(i) Levy means an imposition or collection of an assessment, tax, fee, charge, or

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

competent authority to engage in some business or occupation or to engage in
some transactions.
(k) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a
fee.
(l) 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;
(m) Operator includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or
undertaking;
(n) Privilege means a right or immunity granted as a peculiar benefit, advantage

or favor.

(o) Pedicab (Padyak) refers to a non-motorized three-wheeled passenger vehicle
which the driver propels by pedaling and usually with the cab attached to the
main cycle at the right side.
(p) Persons mean every natural or juridical being, susceptible of rights and
obligations or of being the subject of legal relations;
(q) Public Market a place where fresh food or items for food or other commodities
are sold. It may be established or operated by the municipal government or by a
franchise granted by the Sangguniang Bayan to private persons. The public
market area may include stalls where goods may be sold to public, loading and
unloading spaces and parking areas for vehicles.
(r) Public Utility refers to electric power generating and distributing systems, road,
rail, air and water companies, characterized by large investments because their
optimum scale is huge. They are natural monopolies whose prices, profits and
efficiency are not subject to competitive checks, and they provide essential
services to industries and constituents. The operations of public utilities are
granted through special laws or ordinances.
(s) Rental means the value of the consideration, whether in money, or otherwise,
given for the enjoyment or use of a thing.
(t) Residents refer to natural persons who have their habitual residence in the
province, city, or municipality where they exercise their civil rights and fulfill their
civil obligations, and to juridical persons for which the law or any other provision
creating or recognizing them fixes their residence in a particular province, city or
municipality. In the absence of such laws, juridical persons are residents or the
province, city or municipality where they have their legal residence or principal
place of business or where they conduct their principal business or occupation;
(u) Revenue includes taxes, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes.
(v) Shopping Centers refers to business establishments which may include

groceries, appliances. Refrigerated or non-perishable goods, amusement
activities, movie houses, fitness centers, clothing apparels, home furnishing, etc.
housed in one building or several buildings. It may be operated by one person or
by difference persons renting spaces in the complex.
(w) 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.
(x) 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.
(y) Vessels include every type of boat, craft or other artificial contrivance, capable of
being used, as a means of transportation on water.

CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.01. Definitions. - When used in this Article.
(a) Advertising Agency includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notices, signs,
directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes,
balloons or other media, whether in pictorial or reading form.
(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat,
rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers,
and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and
animal products, whether in their original form or not.
The phrase "whether in their original form or not" refers to the transformation
of said products by the farmer, fisherman, producer or owner through the
application of processes to preserve or otherwise to prepare said products for
the market such as freezing, drying, salting, smoking, or stripping for purposes
of preserving or otherwise preparing said products for the market; to be
considered an agricultural product whether in its original form or not, its
transformation must have been undertaken by the farmer, fisherman, producer
or owner.
Agricultural products as defined include those that undergo not only simple but
even sophisticated processes employing advanced technological means in
packaging like dressed chicken or ground coffee in plastic bags or styropor or
other packaging materials intended to process and prepare the products for
the market.
The term by-products shall mean those materials which in cultivation or

processing of an article remain over, and which are still of value and
marketable, like copra cake from copra or molasses from sugar cane;
(c) Amusement is a pleasurable diversion and entertainment. It is synonymous

to relaxation, avocation, pastime, or fun;
(d) Amusement Places include theaters, cinemas, concert halls, circuses and
other places of amusement where one seeks admission to entertain oneself
by seeing or viewing the show or performance;
(e) Banks and other Financial Institutions include non-bank financial

intermediaries, lending investors, finance and investment companies,
pawnshops, money shops, insurance companies, stock markets, stock
brokers, and dealers in securities and foreign exchange, as defined under
applicable law, or rules and regulations thereunder;

(f) Brewer includes all persons who manufacture fermented liquors of any
description for sale or delivery to others but does not include manufacturers of
tuba, basi, tapuy or similar domestic fermented liquors, whose daily production
does not exceed two hundred gauge liters.
(g) Business Agent includes all persons who act as agents of others in the
transaction of business with any public officer, as well as those who conduct
collecting, advertising, employment, or private detective agencies.
(h) Cabaret/Dance Hall includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any
other fee paid, on or before, or after the dancing, and where professional
hostesses or dancers are employed.
(i) Capital Investment is the capital that a person employs in any undertaking, or
which he contributes to the capital of a partnership, corporation, or any other
juridical entity or association in a particular taxing jurisdiction;
(j) Carinderia refers to any public eating place where food already cooked are
served at a price.
(k) Cockpit includes any place, compound, building or portion thereof, where
cockfights are held, whether or not money bets are made on the results of
such cockfights.
(l) Contractor includes persons, natural or juridical, not subject to professional tax
under Section 139 of the Local Government Code of 1991, whose activity
consists essentially of the sale of all kinds of services for a fee, regardless of
whether or not the performance of the service calls for the exercise or use of
the physical or mental faculties of such contractor or his employees;
As used in this Article, the term "contractor" shall include general engineering,
general building and specially contractors as defined under applicable laws,
filling, demolition and salvage works contractors; proprietors or operators of
mine drilling apparatus; proprietors or operators of dockyards; persons
engaged in the installation of water system, and gas or electric light, heat, or
establishments; proprietors or operators of smelting plants; engraving plating
and plastic lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or greasing of
vehicles, heavy equipment, vulcanizing, recapping and battery charging;
proprietors or operators of furniture shops and establishments for planning or
surfacing and re-cutting of lumber and sawmills under contract to saw or cut
logs belonging to others; proprietors or operators of dry-cleaning or dyeing
establishments, steam laundries, and using washing machines; proprietors or
owners of shops for the repair of any kind of mechanical and electrical
devices; instruments, apparatus, or furniture and shoe repairing by machine or
any mechanical and electrical devices; proprietors or operators of
establishments or lots for parking purposes; proprietors or operators of tailor
shops, dress shops. milliners and hatters, beauty parlors, barbershops,

massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-
building saloon and similar establishments; photographic studios; funeral
parlors; proprietors or operators of hotels, motels, and lodging hoses;
proprietors or operators of arrastre and stevedoring, warehousing, or
forwarding establishments; master plumbers, smiths and house or sign
painters; printers, bookbinders, lithographers, publishers except those
engaged in the publication or printing of any newspaper, magazine, review or
bulletin which appears at regular intervals with fixed prices for subscription and
sale and which is not devoted principally to the publication of advertisements;
business agents, private detectives or watchman agencies; commercial and
immigration brokers; cinematographic film owners, lessors and distributors.
The term contractor shall include welding shops, service stations, white/blue,
printing, recopying, or photocopying services, assaying laboratories,
advertising agencies, shops for shearing animals, vaciador shops, stables,
construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe
machine shops, furniture shops, and proprietors of bulldozers and other heavy
equipment available to others for consideration.
(m) Dealer means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producer or
manufacturer and the consumer and depends for his profit not upon the labor
he bestows upon his commodities but upon the skill and foresight with which
he watches the market;
(n) Importer means any person who brings articles, goods, wares or merchandise
of any kind or class into the Philippines from abroad for unloading therein, or
which after entry are consumed herein or incorporated into the general mass
of property in the Philippines. In case of tax-free articles, brought or imported
into the Philippines by persons, entities or agencies exempt from tax which are
subsequently sold, transferred or exchanged in the Philippines to non-exempt
private persons or entities, the purchaser or recipient shall be considered the
importer thereof.
(o) Manufacturer includes every person who, by physical or chemical process,

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

(p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence
farming or fishing which shall be limited to the sale, barter or exchange of
agricultural or marine products produced by himself and his immediate family
and whose annual net income from such farming or fishing does not exceed
Fifty Thousand Pesos ( 50,000.00) or the poverty line established by NEDA for
the particular region or locality, whichever is higher;
(q) Motor Vehicle means any vehicle propelled by any power other than muscular
power using the public roads, but excluding road rollers, trolley cars, street
sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian
trucks, and cranes if not used on public roads, vehicles that run only on rails
or tracks, tractors, trailers, and traction engines of all kinds used exclusively for
agricultural purposes;
(r) Peddler means any person who, either for himself or on commission, travels
from place to place and sells his goods or offers to sell and deliver the same.
Whether a peddler is a wholesale peddler or retail peddler of a particular
commodity shall be determined from the definition of wholesale dealer or retail
dealer as provided in this Ordinance;
(s) Public Market refers to any place, building, or structure of any kind designated
as such by the local board or council, except public streets, plazas, parks, and
the like.
(t) Rectifier comprises every 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.
(u) Restaurant refers to any place which provides food to the public and accepts
orders from them at a price. This term includes caterers.
(v) Retail means a sale where the purchaser buys the commodity for his
consumption, irrespective of the quantity of the commodity sold;
(w) Vessel includes every type of boat, craft, or other artificial contrivances used,
or capable of being used, as a means of transportation on water.
(x) Wharfage means a fee assessed against the cargo of a vessel engaged in
foreign or domestic trade based on quantity, weight, or measure received
and/or discharged by vessel;
(y) Wholesale means a sale where the purchaser buys or imports the
commodities for resale to persons other than the end user regardless of the
quantity of the transaction.

Section 2A.02. Imposition of Tax. - There is hereby imposed on the following persons
who establish, operate, conduct or maintain their respective business within the
municipality a graduated business tax in the amounts hereafter prescribed:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers,

and compounders or liquors, distilled spirits, and wines or manufacturers of any
article of commerce of whatever kind or nature. In accordance with the following
schedule:
Amount of Gross Sales/Receipts For the Amount of Tax per

Preceding Calendar Year Annum
Less than 10,000.00 165.00
10,000.00 or more but less than 15,000.00 220.00
50,000.00 or more but less than 75,000.00 1,320.00
750,000.00 or more but less than 1,000,000.00 10,000.00
1,000,000.00 or more but less than 2,000,000.00 13,650.00
6,500,000.00 or more At a rate of thirty seven and
a half percent (37 ½%) of
one percent (1%)
The preceding rates shall apply only to the amount of domestic sales of manufacturers,
assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of
liquors, distilled spirits, and wines or manufacturers of any article of commerce of
whatever kind or nature other than those enumerated under paragraph (c) of this
Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind

or nature in accordance with the following schedules:

Less than 1,000.00 18.00

2,000,000.00 or more at a rate of fifty percent
(50%) of one percent (1%)
The businesses enumerated in paragraph (a) above shall no longer be subject to the
tax on wholesalers, distributors, or dealers herein provided for.
(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors,

dealers or retailers of essential commodities enumerated hereunder at a rate of
one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this
Section:
(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
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 rate of one half (1/2) of the rates prescribed under paragraphs (a), (b),
and (d) of this Section.
(d) On retailers.
Amount of Gross Sales/ Receipts For the Amount of Tax per

P400,000.00 or less 2%
More than P400,000.00 1%
The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four
Hundred Thousand Pesos (P 400,000.00) while the rate of one percent (1%) per
annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos
(P400,000.00).
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 27.50
Provided, that in no case shall the tax on gross sales of P 2,000,000.00 or more be
less than P 11,500.00.

For purposes of this section, the tax on multi-year projects undertaken general
engineering, general building, and specialty contractors shall initially be based on the
total contract price, payable in equal annual installments within the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of the gross
receipts for the preceding calendar years and the deficiency tax, if there be any, shall
be collected as provided in this Code or the excess tax payment shall be refunded.
In cases of projects completed within the year, the tax shall be based upon the contract
price and shall be paid upon the issuance of the Mayor’s Permit.
(f) On banks and other financial institutions, at the rate of fifty percent of one percent
(50% 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 businesses hereunder enumerated, the graduated tax rates are hereby
imposed:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants,

soda fountain bars, carinderias or food caterers;
2. Amusement places, including places wherein customers thereof actively

participate without making bets or wagers, including but not limited to
night clubs, or day clubs, cocktail lounges, cabarets or dance halls,
karaoke bars, skating rinks, bath houses, swimming pools, exclusive
clubs such as country and sports clubs, resorts and other similar places,
billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-
rounds, roller coasters, 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. On travel agencies and travel agents
6. On boarding houses, pension houses, motels, apartments, apartelles,

and condominiums
7. Subdivision owners/ Private Cemeteries and Memorial Parks
8. Privately-owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical

laboratories, dental laboratories;

10. Operators of Cable Network System
11. Operators of computer services establishment
14. General consultancy services
15. All other similar activities consisting essentially of the sales of services
for a fee.

Less than 5,000.00 27.50
Provided, that in no case shall the tax on gross sales of P 2,000,000.00 or more be
less than P 11,500.00.
(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the
rate of P 50.00 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.
Article B. Tax on Mobile Traders

Sectio2B.01. Definition. – When used in this Article
A Mobile Trader is a person, who either for himself or commission, travels from
place to place and sells his goods or sells and offers to deliver the same, using a
vehicle. Subsumed in this definition are rolling stores, portable stores, and similar
arrangements.
Section 2B.02. Imposition of Tax. – There is hereby imposed an annual tax at the
rate of one percent (1%) on the gross receipts of Mobile Traders.
Section 2B.03. Time of Payment. – The tax shall be paid upon the issuance of the
Mayor’s Permit to do business in the Municipality.
Section 2B.04. Administrative Provisions. –
(a) The Municipal Treasurer shall determine the taxable gross receipts by
applying the Presumptive Income Level Technique provided in this Code, and
thereafter assess and collect the tax due.
Article C. Tax on Ambulant and Itinerant Amusement Operators
Section 2C.01. Imposition of Tax. – There is hereby imposed a tax on ambulant and
itinerant amusement operators during fiestas and fairs at the following rates:
Type of Amusement Amount of Fee
1. Circus, carnivals, or the like per P ________

day P ________
2. Merry-Go-Round, roller coaster, P ________
ferris wheel, swing, shooting P ________
gallery and other similar P ________
contrivances per day
3. Sports contest/exhibitions per day
4. Other similar contrivances
Section 2C.01. Time of Payment. – The tax herein imposed shall be payable before
engaging in such activity.
Article D. Tax on Mining Operations
Section 2D.01. Definitions. – When used in this Section
(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 means any common stone or other common mineral
substances such as but not restricted to marble, granite, volcanic cinders,
basalt, tuff, and rock phosphate.
Section 2D.02. Imposition of Tax. – There is hereby levied an annual tax at the rate
of _______________ percent (____%) based on the gross receipts for the preceding
year of mining operations.
Section 2D.03. Situs of the Tax. - Payment of the tax shall be made to this
municipality which has jurisdiction over the mining area. (In case the area transcends
two (2) or more local government units, payment shall be made to the municipality
having the largest area.
Section 2D.04. Exclusion. - Extraction of the following are excluded from the
coverage of the tax levied herein:
(a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry
resources;
(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude
asphalt, mineral gas and all other similar or naturally associated substances.
Section 2D.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 2D.06. Administrative Provisions. -
(a) The Municipal Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease, operating
agreements, transfers, assignments, condonation, cancellation and others, are
recorded.
(b) It shall be the duty of every lessee, owner, or operator to make a true and
complete return setting forth the quantity and the actual market value of the
minerals or mineral products or quarry resources to be removed.
Section 2D.07. Liability to Real Property Tax. – Any person, grantee, concessionaire
who shall undertake and execute mining operations (exploration development and
commercial utilization) of certain mineral deposits existing within the mining area shall
be subject/liable to real property tax.
Section 2D.08. Payment of Mayor’s Permit and Other Regulatory Fees. – Mayor’s
Permit and other regulatory fees shall be collected before the start of the mining
operation of a mining company pursuant to the provision of this code.

Article E. Tax on Forest Concessions and Forest Products
Section 2E.01. Definitions. - When used in this Section
(a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and
minor forest products such as bark, tree tops, resins, gum, wood, oil, honey,
beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering
plants, the associated water, fish, scenic, historical, recreational, and geologic
resources in forest lands.
(b) Forest Lands include the public forest, the permanent forest or the forest
reserves, and forest reservations.
Section 2E.02. Imposition of Tax. - There is hereby imposed a tax on forest

concessions and forest products at a rate of _______ percent (____%) of the annual
gross receipts of the concessionaire during the preceding year.
Section 2E.03. Time of Payment. - The tax shall be paid once within the first twenty
January, April, July, and October of each year.
Article F. Situs of Tax
Section 2F.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,
or the Department of Trade and Industry, or other appropriate agencies as
the case may be.
The Municipality or municipality specifically mentioned in the articles of the

incorporation or official registration papers as being the official address or
said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another

Municipality, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the local chief
executives of the cities or municipalities concerned within fifteen (15) days
after such transfer or relocation is effected.
2. Branch or Sales Office - a fixed place in a locality which conducts operations

of the businesses as an extension of the principal office. However, offices
used only as display areas of the products where no stocks or items are
stored for sale, although orders for the products may be received thereat,
are not branch or sales offices as herein contemplated. A warehouse which
accepts orders and/or issues sales invoices independent of a branch with
sales office shall be considered as a sales office.

3. Warehouse - a building utilized for the storage of products for sale and from
which goods or merchandise are withdrawn for delivery to customers or
dealers, or by persons acting on behalf of the business. A warehouse that
does not accept orders and/or issue sales invoices as aforementioned shall
not be considered a branch or sales office.
4. Plantation - a tract of agricultural land planted to trees or seedlings whether

fruit bearing or not, uniformly spaced or seeded by broadcast methods or
normally arranged to allow highest production. For purpose of this Article,
inland fishing ground shall be considered as plantation.
5. Experimental Farms - agricultural lands utilized by a business or corporation

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

shall be similarly imposed the corresponding tax under paragraph (b),
Section 2A.02 of this Ordinance.
(b) Sales Allocation
1. All sales made in a locality where there is branch or sales office or

warehouse shall be recorded in said branch or sales office or warehouse
and the tax shall be payable to the 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 Municipality where said principal office is located.
3. In cases where there is a factory, project office, plant or plantation in pursuit

of business, thirty percent (30%) if all sales recorded in the principal office
shall be taxable by the Municipality where the principal office is located and
seventy percent (70%) of all sales recorded in the principal office shall be
taxable by the Municipality where the factory, project office, plant or
plantation is located.
The sales allocation in (a) and (b) above shall not apply to experimental
farms. LGUs where only experimental farms are located shall not 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 Municipality where the factory is located;

and

 Forty percent (40%) to the Municipality where the plantation is
located.
5. In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation shall be pro-rated among the localities where such factories,
project offices, plants and plantations are located in proportion to their
respective volumes of production during the period for which the tax is due.
In the case of project offices of services and other independent contractors,

the term production shall refer to the costs of projects actually undertaken
during the tax period.
6. The foregoing sales allocation under par. (3) hereof shall be applied
irrespective of whether or not sales are made in the locality where the
factory, project office, plant or plantation is located. In case of sales made
by the factory, project office, plant or plantation, the sale shall be covered by
paragraph (1) or (2) above.
7. In case of manufacturers or producers which engage the services of an

independent contractor to produce or manufacture some of their products,
the rules on situs of taxation provided in this article as clarified in the
paragraphs above shall apply except that the factory or plant and warehouse
of the contractor utilized for the production or storage of the manufacturer's
products shall be considered as the factory or plant and warehouse of the
manufacturer.
8. All sales made by the factory, project office, plant or plantation located in this
municipality shall be recorded in the branch or sales office which is similarly
located herein, and shall be taxable by this municipality. In case there is no
branch or sales office or warehouse in this municipality, but the principal
office is located therein, the sales made in the dais factory shall be taxable
by this municipality along with the sales made in the principal office.
(c) Port of Loading - the Municipality where the port of loading is located shall not
levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance
unless the exporter maintain in said Municipality its principal office, a branch,
sales office, warehouse, factory, plant or plantation in which case the foregoing
rule on the matter shall apply accordingly.
(d) Route Sales - sales made by route trucks, vans or vehicles in this municipality
where a manufacturer, producer, wholesaler, maintains a branch or sales office
or warehouse shall be recorded in the branch or sales office or warehouse and
shall be taxed herein.
This municipality shall tax the sales of the products withdrawn by route trucks
from the branch, sales office or warehouse located herein but sold in another
locality.

Article G. Payment of Business Taxes
Section 2G.01. Payment of Business Taxes. -
(a) The taxes imposed under Chapter II of this Ordinance shall be payable for
every separate or distinct establishment or place where the business subject to
the tax is conducted and one line of business does not become exempt by being
conducted with some other businesses for which such tax has been paid. The
tax on a business must be paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under
Chapter II of this Code any one person, natural or juridical, shall require the
issuance of a separate permit or license to each business.
(b) In cases where a person conducts or operates two (2) or more of the
businesses mentioned in Chapter II of this Ordinance which are subject to the
same rate of imposition, the tax shall be computed on the combined total gross
sales or receipts of the said two (2) or more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses
mentioned in Section 2A.01 of this Ordinance which are subject to different rates
of imposition, the taxable gross sales or receipts of each business shall be
reported independently and tax thereon shall be computed on the basis of the
pertinent schedule.
Section 2G.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 2G.03. Time of Payment. - The tax shall be paid once within the first twenty
January, April, July, and October of each year. The Sanggunian 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 2G.04. Administrative Provisions. -
(a) Requirement. Any person who shall establish, operate or conduct any
business, trade or activity mentioned in this Chapter in this municipality shall first
obtain a Mayor's Permit and pay the fee therefor and the business tax imposed
under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue
an official receipt upon payment of the business tax. Issuance of the said official
receipt shall not relieve the taxpayer of any requirement imposed by the different
departments of this municipality.
Every person issued an official receipt for the conduct of a business or

undertaking shall keep the same conspicuously posted in plain view at the place
of business or undertaking. If the individual has no fixed place of business or

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

the taxes on business shall submit a sworn statement of the capital investment
before the start of their business operations and upon application for a Mayor's
permit to operate the business. Upon payment of the tax levied in this Chapter,
any person engaged in business subject to the business tax paid based on
gross sales and/or receipts shall submit a sworn statement of his gross
sales/receipts for the preceding calendar year or quarter in such manner and
form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail
to submit a sworn statement of gross sales or receipts, due among others to his
failure to have a book of accounts, records or subsidiaries for his business, the
Municipal Treasurer or his authorized representatives may verify or assess the
gross sales or receipts of the taxpayer under the best available evidence upon
which the tax may be based.
(e) Submission of Certified Income Tax Return Copy. All persons who are granted
a permit to conduct an activity or business and who are liable to pay the
business tax provided in this Code shall submit a certified photocopy of their
income tax returns (ITR) on or before April 30 of each year. The deficiency in
the business tax arising out of the difference in gross receipts or sales
declared in the application for Mayor’s Permit/ Declaration of gross sales or
receipts and the gross receipts or sales declared in the ITR shall be payable
on or before May 20 of the same year with interest at the rate of ten percent
(10%) corresponding to the two percent (2%) per month from January to May.
Payments of the deficiency tax made after May 20 shall be subject to the
twenty-five percent (25%) surcharge and two percent (2%) interest for every
month counted from January up to the month payment is made.
(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or

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

(g) Transfer of Business to Other Location. Any business for which a municipal
business tax has been paid by the person conducting it may be transferred and
continued in any other place within the territorial limits of this municipality without
payment of additional tax during the period for which the payment of the tax was
made.
(h) Retirement of Business.
(1) Any person natural or juridical, subject to the tax on business under Article A,
Chapter 11 of this Ordinance shall, upon termination of the business, submit
a sworn statement of the gross sales or receipts for the current calendar
year within thirty (30) days following the closure. Any tax due shall first be
paid before any business or undertaking is fully terminated.
For the purposes hereof, termination shall mean that business

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

business is not avoided by simulating the termination or retirement thereof.
For this purpose, the following procedural guidelines shall be strictly
followed:
(a) The Municipal Treasurer shall assign every application for the
termination or retirement of business to an inspector in his office who
shall go to address of the business on record to verify if it is really not
operating. If the inspector finds that the business is simply placed
under a new name, manager and/or new owner, the Municipal
Treasurer shall recommend to the Municipal Mayor the disapproval of
the application of the termination or retirement of said business;
(b) Accordingly, the business continues to become liable for the payment
of all taxes, fees, and charges imposed thereon under existing local
tax ordinance; and
(c) In addition, in the case of a new owner to whom the business was
transferred by sale or other form of conveyance, said new owner shall
be liable to pay the tax or fee for the business and shall secure a new
Mayor’s permit therefor.
(2) In case it is found that the retirement or termination of the business is

legitimate and the tax paid during the current year be less than the tax due
for the current year based on the gross sales or receipts, the difference in
the amount of the tax shall be paid before the business is considered
officially retired or terminated.

(3) The permit issued to a business retiring or terminating its operation shall
be surrendered to the Local Treasurer who shall forthwith cancel the same
and record such cancellation in his books.
(i) Death of Licensee. When any individual paying a business tax dies, and the
business is continued by a person interested in his estate, no additional
payment shall be required for the residue of the term for which the tax was paid.
Article H. Presumptive Income Level
Section 2H.01. Presumptive Income Level. - For every tax period, the Treasurer’s
Office shall prepare a stratified schedule of "presumptive income level" to approximate
the gross receipt of each business classification.
Section 2H.02. The Presumptive Income Level (PIL) of gross receipts shall be used to
validate the gross receipts declared by taxpayers and/or for establishing the taxable
gross receipts where no valid data is otherwise available.
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor's Permit Fee on Business
Section 3A.01. Mayor’s Permit. - All persons are required to obtain a Mayor’s
Permit for the privilege of conducting business within the municipality.
Section 3A.02. Imposition of Fee. - There shall be collected an annual fee for the
issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or
undertake an activity within the Municipality.
The permit fee is payable for every distinct or separate business or place where the
business or trade is conducted. One line of business of trade does not become exempt
by being conducted with some other business of trade for which the permit fee has
been obtained and the corresponding fee paid for.
For purpose of the Mayor’s Permit Fee, the following Philippine categories of
business sizes are here by adopted:
Enterprise Scale Asset Limit Workforce

Micro-Industry P 150,000 and below No specific
Cottage Industries Above P 150,000 to P 1.5M Less than 10
Small-scale Industries P 1.5M to P 15M 10-99
Medium-scale Industries P 15M to P 60M 100-199
Large-scale Industries Above P 60M 200 or more
The permit fee shall either be based on asset size or number of workers, whichever will
yield the higher fee.

Rate of Fee/Per
Classification/Category
Annum
1. On Manufacturers/Importers/Producers
Micro-Industry P 100.00
Cottage Industries 300.00
Small-scale Industries 500.00
Medium-Scale Industries 1,000.00
Large-Scale Industries 2,000.00
2. On Banks
Rural, Thrift and Savings Banks P 1,000.00
Commercial, Industrial and 3,000.00
Development Banks 5,000.00
Universal Banks 5,000.00
3. On Other Financial Institutions

Small P 1,000.00
Medium 3,000.00
Large 5,000.00
4. On Contractors/Service Establishments
5. On Wholesalers/Retailers/Dealers or
Distributors
6. On Trans-loading Operations
Medium P 2,000.00
Large 4,000.00
7. Other Businesses
Medium-Scale Industries 800.00
Section 3A.03. 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.04. Administrative Provisions. -
(a) Supervision and control over establishments and places. The Municipal
Mayor shall supervise and regulate all establishments and places where
business is conducted. He shall prescribe rules and regulations 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. Location sketch of the new business

b. Department of Trade and Industry (DTI) Registration Certificate with
Approved Application Forms, in case of single proprietorship
c. Securities and Exchange Commission (SEC) Registration and
Articles of Incorporation and By-Laws, in case of partnership or
corporation
d. A certificate attesting to the tax exemption if the business is exempt
e. Certification from the officer in charge of the zoning that the location
of the new business is in accordance with zoning regulations
f. Tax clearance showing that the applicant has paid his tax obligations
to the municipality
g. Barangay clearance/proof of filing (in case of non-issuance of
barangay clearance within seven (7) working days from date of filing
a Mayor’s Permit may be issued to the applicant
h. Three (3) passport size pictures of the owner or operator or in cases
of a partnership or corporation the picture of the senior or managing
partners and that of the President or General Manager
i. Health certificate for all food handlers, and those required under
Chapter IV, Art. D of this Revenue Code
j. Community Tax Certificate
k. Contract of Lease, if leasing
2. For renewal of existing business permits

a. Previous year's Mayor's permit
b. Copies of the annual or quarterly tax payments
c. Copies of all receipts showing payment of all regulatory fees as provided for
in this Code
d. Certificate of tax exemption from local taxes or fees, if exempt
e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for
the next preceding year
f. BIR Registration Certificate
g. Barangay Clearance
h. Declaration of previous year’s gross sales/receipts
Upon submission of the application, it shall be the duty of the proper

authorities to verify if other Municipal requirements regarding the operation of
the business or activity such as sanitary requirements, installation of power
and light requirements, as well as other safety requirements are complied
with. The permit to operate shall be issued only upon compliance with such
safety requirements and after the payment of the corresponding inspection
fees and other impositions required by this Revenue Code and other
Municipal tax ordinances.
Any false statement deliberately made by the applicant shall constitute

sufficient ground for denying or revoking the permit issued by the Mayor, and
the applicant or licensee may be prosecuted in accordance with the
penalties provided in this Article.
A Mayor's Permit shall not be issued to:
(1) Any person who previously violated an ordinance or regulation

governing permits granted;
(2) Any person whose business establishment or undertaking does not
conform with zoning regulations, and safety, health and other
requirements of the municipality;
(3) Any person who has unsettled tax obligation, debt or other liability to
the government;
(4) Any person who is disqualified under any provision of law or
ordinance to establish or operate the business applied for.
Likewise, a Mayor’s permit shall be denied to any person or applicant for a

business who declares an amount of gross sales or receipts that are
manifestly below industry standards or the Presumptive Income Level of
gross sales or receipts as established in the municipality for the same or a
closely similar type of activity or business.
(c) Issuance of Permit; Contents of Permit. - Upon approval of the application

of a Mayor's Permit, two (2) copies of the application duly signed by the
Municipal Mayor shall be returned to the applicant. One (1) copy shall be
presented to the Municipal Treasurer as basis for the collection of the
Mayor's Permit fee and the corresponding business tax.

The Mayor's Permit shall be issued by the Municipal Mayor upon
presentation of the receipt for the payment of the Mayor's Permit and the
official receipt issued by the Municipal Treasurer for the payment of the
business tax.
Every permit issued by the Mayor shall show the name and residence of the
applicant, his nationality and marital status; nature of the organization, that is
whether the business is a sole proprietorship, corporation or partnership,
etc.; location of the business; date of issue and expiration of the permit; and
other information as may be necessary.
(d) Posting of Permit. Every permittee shall keep his permit conspicuously
posted at all times in his place of business or office or if he has no place of
business or office, he shall keep the permit in his person. The permit shall
be immediately produced upon demand by the Municipal Mayor, the
Municipal Treasurer or any of their duly authorized representatives.
(e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for
a period of not more than one (1) year and shall expire on the thirty-first
(31st) of December following the date of issuance unless revoked or
surrendered earlier. Every permit shall cease to be in force upon revocation
or surrender thereof. The permit issued shall be renewed within the first
twenty (20) days of January. It shall have a continuing validity only upon
renewal thereof and payment of the corresponding fee.
(f) Revocation of Permit. The Mayor’s Permit may be revoked any of the
following grounds:
1. When a person doing business under the provisions of this Revenue

Code violates any of its provisions
2. When the person refuses to pay an indebtedness or liability to the
municipality
4. When the person abuses his privilege to do business to the injury of the
public moral or peace; or
5. 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.
6. Such revocation shall operate to forfeit all sums which may have been
paid in respect of said privilege, in addition to the fines and imprisonment
that may be imposed by the Court for violation of any provision of this
Ordinance governing the establishment and maintenance of business,
and to prohibit the exercise of the by the person whose privilege is
revoked, until restore by the Sangguniang Panglungspd.
Section 3A.05. Rules and Regulations on Certain Establishments. -
(a) On restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice

cream and other refreshment parlors, soda fountain bars, no owner of said
establishments shall employ any cook, or food dispenser without a Food

Handler's Certificate from the Municipal Health Officer, renewable every six
(6) 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 existing laws or ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be
allowed to operate with masseurs, barbers, and beauticians without having
secured the necessary corresponding medical certificate from the Municipal
Health Officer.
Article B. Fees for Sealing and Licensing of Weights and Measures
Section 3B.01. Implementing Agency. - The Municipal Treasurer shall strictly enforce
the provisions of the Regulation of Practices Relative to Weights and Measures, as
provided in Chapter II of the Consumer Act, Republic Act No. 7394.
Section 3B.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 3B.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 therefor to the Municipal Treasurer the following fees:
Kinds Of Sealing And Weighing Instruments Amount Of Fee

(a) For sealing linear metric measures:
 Not over one (1) meter P ___________
 Measure over one (1) meter ___________
(b) For sealing metric measures of capacity:

 Not over ten (10) liters P ___________
 Over ten (10) liters ___________
(c) For sealing metric instruments of weights:

 With capacity of not more than 30 kgs. P ___________
 With capacity of more than 30 kgs. But not
more than 300 kgs. ___________
 With capacity of more than 300 kgs/ but not
more than 3,000 kgs. ___________
 With capacity of more than 3,000 kgs. ___________

(d) For sealing apothecary balances of precision P ___________
(e) For sealing scale or balance with complete set

of weights
 For each scale or balance or other P ___________
balance with complete set of weights for
use therewith ___________
 For each extra weight
(f) For each and every re-testing and re-sealing of P ___________

weights and measures instruments including gasoline
pumps outside the office upon request of the owner
or operator, and addition service charge shall be
collected
Section 3B.04. Payment of Fees and Surcharge. - The fees herein imposed shall be
paid and collected by the Municipal Treasurer when the weights or measures
instruments are sealed, before their use and thereafter, on or before the anniversary
date thereof.
The official receipt serving as license to use the instrument is valid for one (1) year from
the date of sealing unless such instrument becomes defective before the expiration
period. Failure to have the instrument re-tested and the corresponding fees therefor
paid within the prescribed period shall subject the owner or user to a surcharge of five
hundred percent (500%) of the prescribed fees which shall no longer be subject to
interest.
Section 3B.05. Place of Payment. – The fees herein levied shall be paid at the local
treasury office of the municipality where the business is operating. 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 3B.06. Exemptions. -
(a) All instruments for weights and measures used in government work of or
maintained for public use by any instrumentality of the government.
(b) Dealers of weights and measures instruments intended for sale.
Section 3B.07. Administrative Provisions. -
(a) The official receipt for the fee issued for the sealing of a weight or measure
shall serves as a license to use such instrument for one year from the date
of sealing, unless deterioration or damage renders the weight or measure
inaccurate within that period. The license shall expire on the day and the
month of the year following its original issuance. Such license shall be
preserved by the owner and together with the weight or measure covered by
the license, shall be exhibited on demand by the Municipal Treasurer or his

deputies.
(b) The Municipal Treasurer is hereby required to keep full sets of secondary
standards, which shall be compared with the fundamental standards in the
Department of Science and Technology annually. When found to be
sufficiently accurate, the secondary standards shall be distinguished by
label, tag or seal and shall be accompanied by a certificate showing the
amount of its variation from the fundamental standards. If the variation is of
sufficient magnitude to impair the utility of instrument, it shall be destroyed at
the Department of Science and technology.
(c) The Municipal Treasurer or his deputies shall conduct periodic physical
inspection and test weights and measures instruments within the locality.
(d) Instruments of weights and measures found to be defective and such defect
is beyond repair shall be confiscated in favor of the government and shall be
destroyed by the Municipal Treasurer in the presence of the Municipal
Auditor or his representative.
Section 3B.08. Fraudulent Practices Relative to Weights and Measures. -
The following acts related to weights and measures are prohibited:
a) for any person other than the official sealer or his duly authorized representative
to place an official tag, seal, sticker, mark, stamp, brand or other characteristic
sign used to indicate that such instrument of weight and measure has officially
been tested, calibrated, sealed or inspected;
b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other
characteristic design used to indicate that such instrument of weight or measure
has been officially tested, calibrated, sealed or inspected;
c) for any person other than the official sealer or his duly authorized representative
to alter in any way the certificate or receipt given by the official sealer or his duly
authorized representative as an acknowledgement that the instrument for
determining weight or measure has been fully rested, calibrated, sealed or
inspected;
d) for any person to make or knowingly sell or use any false or counterfeit seal,
sticker, brand, stamp, tag, certificate or license or any dye for printing or making
the same or any characteristic sign used to indicate that such instrument
of weight or measure has been officially tested, calibrated, sealed or
inspected;
e) for any person other than the official sealer or his duly authorized representative
to alter the written or printed figures, letters or symbols on any official seal,
sticker, receipt, stamp, tag, certificate or license used or issued;
f) for any person to use or reuse any restored, altered, expired, damaged stamp,
tag certificate or license for the, purpose of making it appear that the

instrument of weight or measure has been tested, calibrated, sealed or
inspected;
g) for any person engaged in the buying and selling of consumer products or of
furnishing services the value of which is estimated by weight or measure to
possess, use or maintain with intention to use any scale, balance, weight or
measure that has not been sealed or if previously sealed, the license therefor
has expired and has not been renewed in due time;
h) for any person to fraudulently alter any scale, balance, weight or measure after
it is officially sealed;
i) for any person to knowingly use any false scale, balance, weight or measure,
whether sealed or not;
j) for any person to fraudulently give short weight or measure in the making of a
scale;
k) for any person, assuming to determine truly the weight or measure of any article
brought or sold by weight or measure, to fraudulently misrepresent the weight or
measure thereof; or
l) for any person to procure the commission of any such offense abovementioned
by another.
Instruments officially sealed at some previous time which have remained unaltered and
accurate and the seal or tag officially affixed therein remains intact and in the same
position and condition in which it was placed by the official sealer or his duly authorized
representative shall, if presented for sealing, be sealed promptly on demand by the
official sealer or his duly authorized representative without penalty except a surcharge
equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its
class, this surcharge to be collected and accounted for by the Municipal Treasurer in
the same manner as the regular fees for sealing such instruments.
Section 3B.09. Penalties. -
(a) Any person who shall violate the provisions of paragraphs (a) to (f) and
paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine
of One thousand pesos (P 1,000.00) or by imprisonment of not more than
six (6) months, or both, upon the discretion of the court.
(b) Any person who shall violate the provisions of paragraph of (g) of
Section 3B.08 for the first time shall be subject to fine of One Thousand
Five hundred pesos (P 1,500.00) or by imprisonment of not more than six
(6) moths, or both, upon the discretion of the court.
(c) The owner-possessor or user of instrument of weights and measure

enumerated in paragraph (h) to (k) of Section 3B.08 shall, upon
conviction, be subject to a fine of One Thousand Peson (P 1,000.00) or
imprisonment not exceeding six (6) months, or both, upon the discretion

of the court..
Article C. Building Permit Fees
Section 3C.01. Imposition of Fee. – A fee shall be collected from each applicant of a
building permit pursuant to the latest DPWH issuance on the schedule of fees and
charges of the revised implementing rules and regulations (IRR) of the National
Building Code of the Philippines (PD1096)
Section 3C.02. Time and Payment. - The fees specified under this article shall be
paid to the Municipal Treasurer upon application for a building permit from the
Municipal Mayor.
Section 3C.03. Administrative Provisions. - In order to obtain a building permit, the

applicant shall file an application therefor in writing and on the prescribed form with the
Office of the Mayor/Building Official. Every application shall provide the following
information:
(1) A 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 bt TCT and/or copy of the contract of lease over
the lot if the applicant is not the registered owner;
(3) The use or occupancy for which the proposed work is intended;
(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 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.
Section 3C.04. Penal Provisions. - It shall be unlawful for any person, firm or
corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert,
demolish, equip, use, occupy, or maintain any building or structure or cause the same
to be done contrary to or in violation of any provision of the Building Code
Any person, firm or corporation, who shall violate any of the provisions of the Code
and/or commit any act hereby declared to be unlawful shall upon conviction, be
punished by a fine not more than twenty thousand pesos or by imprisonment of not
more than two years or by both: Provided, that in case of a corporation, firm,
partnership or association, the penalty shall bed imposed upon its official responsible
for such violation and in case the guilty party is an alien, he shall immediately be
deported after payment of the fine and/or service of sentence

Article D. Permit Fee for Zoning/Locational Clearance
Section 3D.01. Imposition of Fee. - There shall be collected Zoning/Locational

Clearance fees at rates fixed by and in accordance with the latest applicable rules
and regulations prescribed by the Housing and Land Regulatory Board (HLURB).
These shall include the permit/clearance fees for:
1. Zoning/Locational Clearance
2. Permits for subdivision and condominium projects/activities under PD 957
3. Projects under BP 220
4. Approval of Industrial subdivision
5. Approval of farmlot subdivision
6. Approval of memorial park/cemetery project/Calumbarium
7. Other transactions/certifications
8. Registration of dealers/brokers/salesmen
Section 3D.02. Time of Payment. –The fees in this Article shall be paid to the
Municipal Treasurer.
Section 3D.03. Administrative Provision. – The Municipal Mayor shall administer

the provisions of this Article and other existing ordinances, executive orders and
laws relating to and governing approval of subdivision plans.
Article E. Permit Fees For Tricycle Operation
Section 3E.01. Definitions. - When used in this Article,
(a) Motorized Tricycle is a motor vehicle propelled other than by muscular

power, composed of a motorcycle fitted with a single wheel sidecar or a
motorcycle with a two wheeled cab, the former having a total of four wheels,
otherwise known as the motorela.
(b) Tricycle Operators are persons engaged in the business of operating

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

wheel side car or a motorcycle with a two-wheel cab operated to render
transport services to the general public for a fee.
(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting

franchise or license to a person, natural or juridical, allowing him to operate
tricycles-for-hire over specified zones.
(e) Zone is a contiguous land area or block, say a subdivision or barangay,

where tricycles-for-hire may operate without a fixed origin and destination.

Section 3E.02. Imposition of Fees. - There shall be collected an annual fee in the
amount of ______________ Pesos (P_______) for the operation of tricycle-for-hire.
Other fees on tricycle operations:
Particular Amount of Fee

1. Filing fee
- For the first five (5) units P ___________
- For each additional unit ___________
2. Fare adjustment fee for fare ___________
increase
3. Filing fee for amendment of ___________
MTOP
Section 3E.03. Time of Payment. –
(a) The fee shall be paid to the Municipal Treasurer upon application or renewal
of the permit.
(b) The filing fee shall be paid upon application for an MTOP based on the
number of units.
(c) Filing fee for amendment of MTOP shall be paid upon application for transfer
to another zone, change of ownership of unit or transfer of MTOP.
Section 3E.04. Administrative Provisions. –
(a) Prospective operators of tricycles should first secure a Motorized Tricycle

Operator's permit (MTOP) from the Sangguniang .
(b) The Sangguniang of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe

the appropriate terms and conditions therefor; determine, fix, prescribe or
periodically adjust fares or rates for the service provided in a zone after
public hearing; prescribe and regulate zones of service in coordination
with the barangay; fix, impose and collect, and periodically review and
adjust but not oftener than once every three (3) years, reasonable fees
and other related charges in the regulation of tricycles-for-hire; and
establish and prescribe the conditions and qualifications of service.
2. Only Filipino citizens and partnership or corporation with sixty percent

(60%) Filipino equity shall be granted the MTOP. No MTOP shall be
granted by the Municipality unless the applicant is in possession of units
with valid registration papers form the Land Transportation Office (LTO).

3. The grantee of the MTOP shall carry a common carriers insurance
sufficient to answer for any liability it may incur to passengers and third
parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO

for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for

more than one (1) month shall report in writing such termination or
suspension to the Sangguniang Bayan ;
6. Tricycle operators are prohibited to operate on national highways utilized

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

service is rendered upon demand and without a fixed route within a zone.
(c) The Sangguniang may impose a common color for tricycles for hire in the same
zone. Each tricycle unit shall be assigned and bear an identification number,
aside from its LTO license plate number.
It shall establish a fare structure that will provide the operator a reasonable
return or profit, and still be affordable to the general public. The fare structure
may either be flat (single fare regardless of distance) as a minimum amount plus
a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of _________

Pesos (P______) plus ___________ centavos (P 0.____) per km. in excess of
four (4.0) km. distance pending the enactment of the prescribed fare structure
for the zone by the Sangguniang .
Operators of tricycles-for-hire are required to post in the conspicuous part of the

tricycle the schedule of fares.
(d) The zones must be within the boundaries of this municipality. The existing zones
which covers the territorial unit not only of the municipality but other adjoining
municipalities or cities as well shall be maintained provided the operators
serving the said zone secure the MTOP.
(e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit
Regulatory Board is hereby created as follows:
______________________ Chairman
______________________ ________________________
______________________ ________________________

(f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall
include among others, the name and address of the operator and the number
and brand of tricycles owned and operated by said operator.
Article F. Permit Fee on Pedaled Tricycle
Section 3F.01. Imposition of Fee. - There shall be collected from the owner of
pedaled tricycle operated within the Municipality, a permit fee of ______________
pesos (P_______) per annum.
Section 3F.02. Time of Payment. - The imposed herein shall be due on the first
day of January and payable to the Municipal Treasurer within the first twenty (20)
days of January of every year. For pedaled tricycle acquired after the first twenty
(20) days of January, the permit fee shall be paid without the penalty within the first
twenty (20) days of the quarter following the date of purchase.
Section 3F.04. Administrative Provisions. -
(a) A _____________(metal plate or sticker) shall be provided to the owner of

the pedaled tricycle granted a permit.
(b) The Municipal Treasurer shall keep a register of all pedaled tricycles
containing information such as the make and brand of the tricycle, the name
and address of the owner and the number of the permit plate.
Article G. Permit Fee for Cockpits Owners/Operators/Licensees/

Promoters and Cockpit Personnel
Section 3G.01. Definitions. - When used in this Article:
(a) 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.
(b) Bet taker or Promoter refers to a person who alone or with another initiates a
cockfight and/or calls and take care of bets from owners of both gamecocks
and those of other bettors before he orders commencement of the cockfight
thereafter distributes won bets to the winners after deducting a certain
commission, or both.
(c) Gaffer (Taga-tari) refers to a person knowledgeable in the art of arming

fighting cocks with gaffs on one or both legs.
(d) Referee (Sentenciador) refers to a person who watches and oversees the
proper gaffing of fighting cocks; determines the physical condition of
gamecocks while cockfighting is in progress, the injuries sustained by the
cocks and their capability to continue fighting, and decides and makes

known his decision either by word or gesture the result of the cockfighting by
announcing the winner or deciding a tie in a contest game.
Section 3G.02. Imposition of Fees. - There shall be collected the following

Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit
personnel:
(a) From the owner/operator/licensees of the cockpit:
Particular Amount Of Fee

(a) For the owner/operator/licensee of the
cockpit:
1. Application filing fee
2. Annual cockpit permit fee P ___________
P ___________
(b) From cockpit personnel:
1. Promoters/hosts
2. Put Manager P ___________
3. Referee P ___________
4. Bet taker/“Kristo”/”Llamador” P ___________
5. Bet P ___________
Manager/“Maciador”/”Kasador” P ___________
6. Cashier P ___________
7. Derby Matchmaker P ___________
Section 3G.03. Time and Manner of Payment. –
(a) The application filing fee is payable to the Municipal Treasurer upon
application for a permit or license to operate and maintain cockpits.
(b) The cockpit registration fee is also payable upon application for a permit
before a cockpit can operate and within the first twenty days of January of
each year in case of renewal thereof. January 20;
(c) The permit fees on cockpit personnel shall be paid before they participate in
a cockfight and shall be paid annually upon renewal of the permit on the birth
month of the permittee.
Section 3G.04. Administrative Provisions. –
(a) Ownership, operation and management of cockpit. Only Filipino citizens not
otherwise inhibited by existing ordinances or laws shall be allowed to own,
manage and operate cockpits. Cooperative capitalization is encouraged.
(b) Establishment of cockpit. The Sangguniang Bayan shall determine the

number of cockpits to be allowed in this Municipality.
(c) Cockpit-size and construction. Cockpits shall be constructed and operated

within the appropriate areas as prescribed in the Zoning Law or ordinance.

In the absence of such law or ordinance, the Municipal Mayor shall see to it
that no cockpits are constructed within or near existing residential or
commercial areas, hospitals, school buildings, churches or other public
buildings. Owners, lessees, or operators of cockpits which are now in
existence and do not conform to this requirement are required to comply with
these provisions within a period to be specified by the Municipal Mayor.
Approval or issuance of building permits for the construction of cockpits shall
be made by the Municipal Engineer in accordance with existing ordinances,
laws and practices.
(d) Only duly registered and licensed promoters, referees, cashiers, bet
managers, pit referees, bet takers, or gaffers shall take part in all kinds of
cockfights held in this Municipality. No operator or owner of a cockpit shall
employ or allow to participate in a cockfight any of the above-mentioned
personnel unless he has registered and paid the fee herein required.
(e) Upon payment of the fees herein imposed, the corresponding Mayor's
Permit shall be issued.
Section 3G.05. Applicability Clause. - The provision of PD 449, otherwise known

as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl
Commission), and such other pertinent laws shall apply to all matters regarding the
operation of cockpits and the holding of cockfights in this Municipality.
Article H. Special Permit Fee for Cockfighting
Section 3H.01. Definitions. - When used in this Article:
(a) Cockfighting – is the sport of pitting or evenly matching gamecocks to engage

in an actual fight where bets on either side are laid. Cockfighting may also be
formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different
Philippine localities.
(b) Local Derby – is an invitational cockfight participated in by gamecockers or

cockfighting "afficionados" of the Philippines with "pot money" awarded to the
proclaimed winning entry.
(c) International Derby – refers to an invitational cockfight participated in by local

and foreign gamecockers or cockfighting "afficionados"" with "pot money"
awarded to the proclaimed winning entry.
Section 3H.02. Imposition of Fees. - There shall be collected the following fees
per day for cockfighting:
Kinds Of Cockfighting Events Amount Of Fee
(a) Special cockfights P ___________

(Pintakasi)
(b) Special Derby –

Assessment for Promoters:
P ___________
Two-cock Derby P ___________
Three-cock Derby P ___________
Four-cock Derby P ___________
Five-cock Derby
Section 3H.03. Exclusions. - Regular cockfights i.e., those held during Sundays,
legal holidays and local fiestas and international derbies shall be excluded from the
payment of fees herein imposed.
Section 3H.04. Time and Manner of Payment. - The fees herein imposed shall be
payable to the Municipal Treasurer before the special cockfights and derbies can be
lawfully held.
Section 3H.05. Administrative Provisions. –
(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be

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

to the preceding subsection hereof, the holding of cockfights may also be
allowed for the entertainment of foreign dignitaries or for tourists, or for
returning Filipinos, commonly known as "Balikbayans", or for the support of
national fund-raising campaigns for charitable purposes as may be
authorized upon resolution of the Sangguniang Bayan, in licensed cockpits
or in playgrounds or parks. This privilege shall be extended for only one (1)
time, for a period not exceeding three (3) days, within a year.
(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not
act as such in any cockfight in the Municipality without first securing a license
renewable every year on their birth month from the Municipality where such
cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed
by the Municipality shall officiate in all kinds of cockfighting authorized
herein.
Article I. Permit Fee on Occupation or Calling Not

Requiring Government Examination

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

Occupation Or Calling
Annum
(a) On employees and workers in generally P ___________

considered “Offensive and Dangerous
Business Establishments”
(b) On employees and workers in commercial P ___________

establishments who cater or attend to the
daily needs of the inquiring or paying public
(c) On employees and Workers in food or eatery P ___________

establishment
(d) On employees and workers in night or night P ___________

and day establishment
(e) All occupation or calling subject to periodic P ___________

inspection, surveillance and /or regulations
by the Municipal Mayor, like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chamber-maid, cook,
criminologist, electrician, electronic technician,
club/floor manager. Forensic electronic expert,
fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-
up artist, manicurist, masonry worker,
masseur attendant mechanic, certified “hilot”,
painter, musician, pianist, photographer
(itinerant), professional boxer, private ballistic
expert, rig driver (cochero), taxi, dancer,
stage-performer salesgirl, sculptor, waiter or
waitress and welder
Section 3I.02. Exemption. - All professionals who are subject to the

Professional Tax imposition pursuant to Section 139 of the Local Government
Code; and government employees are exempted from payment of this fee.
Section 3I.03. Person Governed - The following workers or employees whether

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

(a) Employees or workers in generally considered offensive and dangerous
business establishment such as but not limited to the following:
(1) Employees or workers in industrial or manufacturing establishment such

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

film storage; cold storage’s or refrigerating plants; delivery and
messengerial services; elevator and escalator services; funeral parlors;
janitorial services; junks shop; hardwares; pest control services; printing
and publishing houses; service station; slaughter- houses; textile stores;
warehouses; and parking lots.
(3) Employees and workers on other industrial and manufacturing firms or

commercial establishments who are normally exposed to excessive heat,
light, noise, cold and other environmental factors which endanger their
physical and health well-being.
(a) Employees and workers in commercial establishment who generally enter or

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

(1) Employees and workers in canteen, carinderia, catering services,
bakeries, ice cream or ice milk factories, refreshment parlor, restaurants,
sari-sari stores, and soda fountains;
(2) Stallholders, employees and workers in public markets;
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal merchandise.
(c) Employees or workers in night or night and day establishments such as but
not limited to the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and

pool halls; cinema houses; cabarets and dance halls; cocktail lounges;
circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage
clinics, sauna baths or similar establishment; hotels; motels; horse racing
clubs; pelota courts; polo clubs; private detective or watchman security
agencies; supper clubs and all other business establishment whose business
activities are performed and consumed during night time.
In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars,
cabarets, sauna bath houses and other similar places of amusements, they
shall under no circumstances allow hostesses, waitress, waiters, entertainers,
or hospitality girl below 18 years of age to work as such. For those who shall
secure the Individual Mayor’s Permit on their 18th birth year, they shall present
their respective baptismal or birth certificate duly issued by the local civil
registrar concerned.
(d) All other employees and persons who exercise their profession, occupation or
calling within the jurisdiction limits of the Municipality aside from those already
specifically mentioned in previous sections.
Section 3I.04. Time and Manner of Payment - The fees prescribed in this Article
shall be paid to the Municipal Treasurer upon filing of the application for the first
time and annually thereafter within the first twenty (20) days of January and every
quarter thereafter. The permit fee is payable for every separate or district
occupation or calling. Employer shall advance the fees to the Municipality for its
employees.
Section 3I.05. Surcharge for Late Payment. - Failure to pay the fee prescribed
in this Article within the time prescribed shall subject a taxpayer to a surcharge of
Twenty-five percent (25%) of the original amount of the fee due, such surcharge
shall be paid at the same time and in the same manner as the tax due.

In case of change of ownership of the business as well as the location thereof
from Municipality to another, it shall be the duty of the new owner, agent or
manager of such business to secure a new permit as required in this Article and
pay the corresponding permit fee as though it were new business.
Newly hired workers and/or employees shall secure their individual Mayor’s
Permit from the moment they are actually accepted by the management of any
business or industrial establishment to starts working.
The individual Mayor’s Permit so secured shall be renewed during the respective
birth month of the permittee next following calendar.
Section 3I.06. Administrative Provisions. –
(a) The Municipal Treasurer shall keep a record of persons engaged in

occupation and /or calling not requiring government examination and the
corresponding payment of fees required under personal data for reference
purpose.
(b) Persons engaged in the above mentioned occupation or calling with valid
Mayor’s Permit shall be required to surrender such permit and the
corresponding Official Receipt for the payment of fees to the Municipal
Treasurer and to the Municipal Mayor respectively for cancellation upon
retirement or cessation of the practice of the said occupation or calling.
Article J. Registration and Transfer Fees on Large Cattle.
Section 3J.01. Definition. - For purposes of this Article, "large cattle" includes a
two-year old horse, mule ass, carabao, cow or other domesticated member of the
bovine family.
Section 3J.02. Imposition of Fee. - The owner of a large cattle is hereby required
to register said cattle with the Municipal Treasurer for which a certificate of
ownership shall be issued to the owner upon payment of a registration fee as
follows:
Particulars Amount Of Fee
1. For Certificate of Ownership P ___________
2. For Certificate of Transfer P ___________
3. For Certificate of Private Brand P ___________
The transfer fee shall be collected only once if a large cattle is transferred more
than once in a day.

Section 3J03. 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 3J.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 its sale or transfer of ownership to another
person shall be registered with the Municipal Treasurer. All branded and
counter-branded large cattle presented to the Municipal Treasurer shall be
registered in a book showing among others, the name and residence of the
owner, the consideration or purchase price of the animal in cases of sale or
transfer, and the class, color, sex, brands and other identification marks of
the cattle. These data shall also be stated in the certificate of ownership
issued to the owner of the large cattle.
(c) The transfer of the large cattle, regardless of its age, shall be entered in the
registry book setting forth, among others, the names and the residence of
the owners and the purchaser; the consideration or purchase price of the
animal for sale or transfer, class, sex, brands and other identifying marks of
the animals; and a reference by number to the original certificate of
ownership with the name of the Municipality issued to it. No entries of
transfer shall be made or certificate of transfer shall be issued by the
Municipal Treasurer except upon the production of the original certificate of
ownership and certificates of transfer and such other documents that show
title to the owner.
Section 3J.05. Applicability Clause. – All other matters relating to the registration
of large cattle shall be governed by the pertinent provisions of the Revised
Administrative Code and other applicable laws, ordinances and rules and
regulations.
Article K. Fees on Impounding of Stray Animals
Section 3K.01. Definition. – When used in this Article.
(a) Astray Animal means an animal which is set loose unrestrained, and not
under the complete control of its owner, or the charge or in possession
thereof, found roaming at-large in public or private places whether fettered or
not.
(b) Public Place includes national, Municipality, or barangay streets, parks,

plazas, and such other places open to the public.
(c) Private Place includes privately-owned streets or yards, rice fields or

farmlands, or lots owned by an individual other than the owner of the animal.

(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other
domestic members of the bovine family.
Section 3K.02. Imposition of Fee. – There shall be imposed the following fees
for each day or fraction thereof on each head of astray animal found running or
roaming at large, or fettered in public or private places:
Astray Animals Amount Of Fee
1. Large Cattle P ___________

2. All other animals P ___________
Section 3K.03. Time of Payment. – The impounding fee shall be paid to the
Municipal Treasurer prior to the release of the impounded animal to its owner.
Section 3K.04. Administrative Provisions. –
(a) For purposes of this Article, the Barangay Tanods of the Municipality are
hereby authorized to apprehend and impound astray animals in the
Municipal corral or a place duly designated for such purpose. He shall also
cause the posting of notice of the impounded astray animal in the Municipal
Hall for _______________ (state number) consecutive days, starting one
day after the animal is impounded, within which the owner is required to
claim and establish ownership of the impounded animal. The Municipal
Mayor and Municipal Treasurer shall be informed of the impounding.
(b) Impounded animals not claimed within ______________ (____) days after
the date of impounding shall be sold at public auction under the following
procedures:
1. The Municipal Treasurer shall post notice for ________ (____) days in
_________ (____) places including the main door of the Municipal Hall
and the public markets. The animal shall be sold to the highest bidder.
Within _____ (____) days after the auction sale, the Municipal Treasurer
shall make a report of the proceedings in writing to the Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during the
auction sale, the impounding fees due and the cost of the advertisement
and conduct of sale to the Municipal Treasurer, otherwise, the sale shall
proceed.
3. The proceeds of the sale shall be applied to satisfy the cost of

impounding, advertisement and conduct of sale. The residue over these
costs shall accrue to the General Fund of the Municipality.
4. In case the impounded animal is not disposed of within the _______

(___) days from the date of notice of public auction, the same shall be
considered sold to the Municipal Government for the amount equivalent
to the poundage fees due.

Section 3K.05. Penalty. – Owners whose animals are caught astray and incurring
damages to plants and properties shall pay the following fines:
Offenses Amount Of Fee
1. First offense P _______/day

2. Second offense P _______/day
3. For the third offense and each P _______/day
subsequent offense
In addition to the fine, the owners shall pay the amount of damage incurred, if any,
to the property owner.
Article L. Cart or Sledge Registration Fee
Section 3L.01. Imposition of Fee. - There shall be collected a registration fee of

__________ pesos (P______) per annum for each animal drawn cart or sledge
used in this Municipality which shall be registered with the Office of the Municipal
Treasurer.
Section 3L.02. Time and Manner of Payment. - The fee imposed herein shall be
due and payable within the first twenty (20) days of January of every year. For
each cart or sledge newly acquired after the first twenty (20) days of January, the
permit shall be paid without penalty within the first twenty (20) days of the quarter
following the date of purchase.
Section 3L.03. Administrative Provisions. –
(a) A metal plate with a corresponding registry number shall be provided by the
Municipal Treasurer for every calesa or sledge at cost to the owner.
(b) The Municipal Treasurer shall keep a register of all carts or sledges which
shall set forth, among others, the name and address of the owner.
Article M. Permit Fee on Caretela or Calesa
Section 3M.01. Imposition of Fee. – There shall be collected a permit fee of

________________ pesos (P_______) per annum for each calesa or caretela used
in this Municipality which shall be registered with the Office of the Municipal
Treasurer.
Section 3M.02. Time and Manner of Payment. – The fee imposed herein shall be
due and payable upon application for a Mayor's Permit within the first twenty (20)
days of January of each year. For newly acquired calesas or caretelas, the fee
shall be payable within twenty (20) days after acquisition.

Section 3M.03. Administrative Provisions. –
(a) A metal plate shall be provided by the Municipal Treasurer for every
registered caretela or calesa.
(b) The Municipal Treasurer shall keep a register of all calesas or caretelas
which shall contain, among others, the name and the address of the owner.
.
Article N. Permit Fee for Agricultural Machinery

and Other Heavy Equipment
Section 3N.01. Imposition of Fees. – There shall be collected an annual permit

fee at the following rates for each agricultural machinery or heavy equipment rented
out in this Municipality.
Rate Of Fee Per

Kinds Of Machinery & Equipment
Annum
(a) Hand Tractors P _______

(b) Light Tractors P _______
(c) Heavy Tractors P _______
(d) Bulldozer P _______
(e) Forklift P _______
(f) Heavy Graders P _______
(g) Light Graders P _______
(h) Mechanized Threshers P _______
(i) Manual Threshers P _______
(j) Cargo Truck P _______
(k) Dump Truck P _______
(l) Road Rollers P _______
(m) Payloader P _______
(n) Primemovers/Flatbeds P _______
(o) Backhoe P _______
(p) Rock Crusher P _______
(q) Batching Plant P _______
(r) Transit/Mixer Truck P _______
(s) Crane P _______
(t) Other agricultural machinery or heavy
equipment not enumerated above P _______
Section 3N.02. Time and Manner of Payment. – The fee imposed herein shall be
payable prior to the rental of the equipment upon application for a Mayor's permit.
Section 3N.03. Administrative Provisions. – The Municipal Treasurer shall keep

a registry of all heavy equipment and agricultural machinery which shall include the
make and brand of the heavy equipment and agricultural machinery and name and
address of the owner.

Article O. Permit and Inspection Fee on
Machineries and Engines
Section 3O.01. Imposition of Fee. – There shall be imposed an annual

inspection fee on internal combustion engines generators and other machines in
accordance with the following schedules:
Rate Of Fee
Kinds Of Machineries & Engines
Per Annum
a. Internal combustion engines
1. 2Hp and below P _______

2. 5Hp and below but not lower than 2Hp P _______
5. Above 14Hp P _______
b. Other stationary engines or machines
1. 3Hp and below P _______

5. Above 14Hp P _______
c. Electrical generators and other machine propelled by electric motors will

be levied the same rates found in subsection (1).
Section 3O.02. Time of Payment. – The annual fee imposed in this Article shall
be paid to the Municipal Treasurer upon application of the Permit with the Mayor
but not later than fifteen (15) days after the actual inspection by person
authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty
(20) days of January, or of every quarter as the case may be.
Section 3O.03. Administrative Provision. – No engine or machine mentioned

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

Combustible Materials
Section 3P.01. Imposition of Fee. – There shall be collected an annual permit fee
for the storage of combustible materials at the rates as follows:
Kinds Of Flammable And Combustible Materials Rate Of Fee
a. Storage of gasoline, diesel, fuel, kerosene and similar

products
1 500 to 2,000 liters P _______

Kinds Of Flammable And Combustible Materials Rate Of Fee
. 2,001 to 5,000 liters P _______
2 5,001 to 20,000 liters P _______
. 20,001 to 50,000 liters P _______
3 Over 100,000 liters P _______
.
4
.
5
.
b. Storage of cinematographic film P _______

c. Storage of celluloid P _______
d. Storage of Calcium carbide P _______
1 Less than 50 cases P _______

. 50 to 90 cases P _______
2 100 or more cases P _______
.
3
.
e. Storage of tar, resin and similar materials
1 Less than 1,000 kls P _______
. 1,000 to 2,500 kls P _______
2 2,500 to 5,000 kls P _______
. Over 5,000 kls P _______
3
.
4
.
f. Storage for coal deposits
1 Below 100 tons P _______
. 100 tons or above P _______
2
.
g. Storage for combustible, flammable or explosive P _______

substance not mentioned above
Section 3P.02. Time of Payment. – The fees imposed in Article shall be paid to
the Municipal Treasurer upon application for his permit with the Mayor to store
the aforementioned substances.
Section 3P.03. Administrative Provisions. –
(a) No person shall keep or store at his place of business any of the following
flammable, combustible or explosive substances without securing a permit
therefor. Gasoline or naptha not exceeding the quantity of One Hundred
(100) gallons, kept in and used by launches or motor vehicles shall be
exempt from the Permit fee herein required.

(b) The Mayor shall promulgate regulations for the proper storing of said
substances and shall designate the proper official and shall supervise
therefor.
Article Q. Permit Fee for Temporary Use of Roads, Streets,

Sidewalk, Alleys, Patios, Plazas and Playgrounds
Section 3Q.01. Imposition of Fee. – Any person that shall temporarily use
and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in
connection with their construction works and other purposes, shall first secure a
permit from the Mayor and pay a fee in the following schedule:
Purpose Rate Of Fee
1 For construction P _______

. Other purposes P _______
2
.
For wake and other charitable, religious and educational purposes, use and/or
occupancy is exempted from the payment of permit fee provided a corresponding
permit is secured prior to such use and/or occupancy.
Section 3Q.02. Time of Payment. – The fee shall be paid to the Municipal
Treasurer upon application of the permit with the Municipal Mayor.
Section 3Q.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 R. Permit Fee for Excavation
Section 3R.01. Imposition of Fee. There shall be imposed the following fees on
every person who shall make or cause to be made any excavation on public or
private streets within this Municipality.
Amount
Kinds Of Excavation
Of Fee
a. For crossing streets with concrete pavement
. 1. For crossing concrete pavement (minimum area 2.00 P _______

x .600m., 12 sq. m.)
2. For crossing across base of streets with concrete P _______

pavement, per linear meter (boring method)
b. For crossing streets with asphalt pavement

Amount
Kinds Of Excavation
Of Fee
1. Minimum fee P-
2. Additional fee for each linear meter crossing the streets _______
(minimum width of excavation, 0.80m)
P-
_______
c. For crossing the streets with gravel pavement
1. Minimum fee P-
2. Additional fee for each linear meter crossing the _______
streets (minimum width of excavation, 0.3m) P-
_______
d. For crossing existing curbs and gutters resulting in damage P-
_______
e. Additional fee for every ________ (day or week) of delay in P-

excess of excavation period provided in the Mayor’s permit _______
Section 3R.02. Time and Manner of Payment. – The fee imposed herein shall be
paid to the Municipal Treasurer by every person who shall make any excavation or
cause any excavation to be made upon application for Mayor's Permit, but in all
cases, prior to the excavation.
A cash deposit in an amount equal to _________________ 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 _____ ( ) days after the
purpose of the excavation is accomplished.
Section 3R.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 ___________________
unless a permit shall have been first secured from the Office of the Municipal
Mayor specifying the duration of the excavation.
(b) The Municipal Engineer/Municipal Building Official shall supervise the

digging and excavation and shall determine the necessary width of the
streets to be dug or excavated. Said official shall likewise inform the
Municipal Treasurer of any delay in the completion of the excavation work for
purposes of collection of the additional fee.
(c) In order to protect the public from any danger, appropriate signs must be
placed in the area where work is being done.
Article S. Permit Fee on Circus and Other Parades

Section 3S.01. Imposition of Fee. –There shall be collected a Mayor's Permit Fee
of ____________ per day on every circus and other parades using banners, floats
or musical instruments carried on in this Municipality.
Section 3S.02. Time and Manner of Payment. – The fee imposed herein shall be
due and payable to the Municipal Treasurer upon application for a permit to the
Municipal Mayor at least ______ (___) days before the scheduled date of the circus
or parade and on such activity shall be held.
Section 3S.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 3S.04. Administrative Provisions. –
(a) Any persons who shall hold a parade within this Municipality shall first obtain
from the Municipal Mayor before undertaking the activity. For this purpose, a
written application in a prescribed form shall indicate the name, address of
the applicant, the description of the activity, the place or places where the
same will be conducted and such other pertinent information as may be
required.
(b) The Station Commander of the Philippine National Police shall promulgate
the necessary rules and regulations to maintain an orderly and peaceful
conduct of the activities mentioned in this Article. He shall also define the
boundary within which such activities may be lawfully conducted.
Article T. Permit Fee for the Conduct of Group Activities
Section 3T.01. Imposition of Fee. – Every person who shall conduct, or hold
any program, or activity involving the grouping of people within the jurisdiction of
this Municipality shall obtain a Mayor’s permit therefor for every occasion of not
more than twenty-four (24) hours and pay the Municipal Treasurer the
corresponding fee in the following schedule:
Kinds Of Activity Amount Of Fee
1. Conference, meetings, rallies and P ___________

demonstration in outdoor, in
parks, plazas, roads/streets
2. Dances P ___________
3. Coronation and ball P ___________
4. Promotional sales P ___________
5. Other group activities P ___________
Section 3T.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 3T.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 3T.04. Administrative Provision. – A copy of every permit issued by

the Municipal Mayor shall be furnished to the Chief of Police or Station
Commander of the Philippine National Police (PNP) of the Municipality who shall
assign police officers to the venue of the program or activity to help maintain
peace and order.
Article U. Permit Fee on Film-Making
Section 3U.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.
Kinds Of Activity Rate Of Fee Per Filming
a. Commercial movies P ___________

b. Commercial advertisements P ___________
c. Documentary film P ___________
d. Videotape coverage P ___________
In cases of extension of filming time, the additional amount required must be paid
prior to extension to filming time.
Section 3V.02. Time of Payment. – The fee imposed herein shall be paid to the
Municipal Treasurer upon application for the Mayor's Permit ____________ ( )
days before location-filming is commenced.
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.
Types of Records and Documents Amount Of Fee
a For every page or fraction thereof P _______

typewritten (not including the certificate and

Types of Records and Documents Amount Of Fee
notation)
b. For each certificate of correctness (with P _______

seal of Office) written on the copy or
attached thereto
c. For certifying the official act of the Municipal P _______

Judge or other judicial certificate with seal
d. For certified copies of any papers, records, P _______

decrees, judgment or entry of which any
person is entitled to demand and receive a
copy (in connection with judicial
proceedings) for each page
e. Photocopy or any other copy produced by P _______

copying machine per page
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 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 a fee for services
rendered by the Civil Registrar of this Municipality as follows:
Amount of
Civil Registry Services
Fees
A. Marriage Related Fees
1. Application fee P 110.00
2. License fee 50.00
3. Solemnization fee 110.00
4. Family Planning/marriage counseling fee
(including certificate) 50.00
B. Birth Related Fees

1. Registration of birth 70.00
2. Birth Registration of birth
3. Certificate of Birth
4. Certified true copy of birth

Amount of
Fees
-for local use
-for travel abroad
C. Death Related Fees

1. Registration of Death Free
2. Certification of Death 35.00
3. Burial permit fee 50.00
4. Certified true copy of death certificate 25.00
5. Fee for exhumation of cadaver 100.00
6. Fee for the removal of cadaver 100.00
7. Fee for the transfer of cadaver to other place 100.00
D. For Registration Fee of the following:

1. Legitimation 200.00
2. Adoption 300.00
3. Filing fee of petition for correction of clerical or 1,000.00
typographical error
4. For change of first name or nickname 3,000.00
5. For indigent petition (exempt) Free of
(Rule 18, IRR of RA 9048) Charge
6. Service fee for migrant petition 500.00
Service fee for migrant petition for change of 1,000.00
first name
7. Legal separation or divorce 200.00
8. Naturalization 300.00
9. Annulment of marriage; declaration of absolute 200.00
nullity of marriage; court order setting aside the
decree of legal separation
10 Voluntary Emancipation of Minor 100.00
.
11 Court Decision Recognizing or Acknowledging 100.00
. Natural Children or Impugning or Denying
Such Recognition
12 Judicial Determination of Paternity Affiliation 100.00
.
13 Court Decision or Order on the Custody of 100.00
. Minors and Guardianship
14 Aliases 100.00
.
15 Repatriation or Voluntary Renunciation of 100.00
. Citizenship
16 Civil Interdiction 100.00
.
17 Declaration or presumptive death of the absent 100.00
. spouse; judicial declaration of absence
18 Compulsory recognition of child; voluntary 100.00
. recognition of illegitimate child
19 Appointment of guardian; termination of 100.00

Amount of
Fees
. guardianship
20 Judicial determination of filiations 100.00
.
21 Judicial determination of the fact of 100.00
. reappearance of absent spouse; if disputed
22 Naturalization certificate; cancellation of 100.00
. naturalization certificate
23 Separation or revival of property rights 100.00
.
24 Emancipation of minor orphan 100.00
.
25 Affidavit of Reappearance 100.00
.
26 Acknowledgement 100.00
.
27 Acquisition and ratification of Artificial 100.00
. Insemination
28 Authorization and Ratification to Contract 100.00
. Marriage
29 Option to elect Philippine citizenship 100.00
.
30 Partition and distribution of properties of
. spouses; child’s presumptive legitimacy 100.00
31 Marriage settlement and any modification 100.00
. thereof
32 Repatriation document 100.00
.
33 Voluntary emancipation of minor 100.00
.
34 Waiver of rights; interest on absolute 100.00
. community of property
35 Other similar registerable instruments 100.00
.
36 Registration of legal instruments 100.00
.
Section 4B.02. Exemptions. – The fee imposed in this Article shall not be
collected in the following cases:
(a) Issuance of certified copies of documents for official use at the request of a
competent court or other government agency, except those copies required
by courts at the request of litigants, in which case the fee should be
collected.
(b) Issuance of birth certificates of children reaching school age when such
certificates are required for admission to the primary grades in a public
school.

(c) Burial permit of a pauper, per recommendation of the Municipal Mayor.
Section 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 Provision. – A marriage license shall not be

issued unless a certification is issued by the Family Planning Coordinating Council
that the applicants have undergone lectures on family planning.
Article C. Police Clearance Fee
Section 4C.01. Imposition Fee. – There shall be paid for each police clearance
certificate obtained from the Station Commander of the Philippine National Police of
this Municipality as follows:
Purpose Of Clearance Amount Of Fee
1 For employment, scholarship, study P _______

. grant and other purposes not hereunder
specified
For change of name P _______
2 For application for Filipino Citizenship P _______
. For passport or Vise application P _______
3 For firearms permit application P _______
. For PLEB clearance
4
.
5
.
Section 4C.02. Time of Payment. – The service fee provided under this Article
shall be paid to the Municipal Treasurer upon application for police clearance
certificate.
Article D. Sanitary Inspection Fee
Section 4D.01. Imposition of Fee. – There shall be collected the following annual
fees from each business establishment in this Municipality or house for rent, for the
purpose of supervision and enforcement of existing rules and regulations and safety
of the public in accordance with the following schedule:
Establishments Amount of Fee

Establishments Amount of Fee
1 For house for rent P __________
.
2 For each business, industrial, or agricultural
. establishment
- With an area of 25 sq. m. or more but less P __________
than 50 sq. m.
than 100 sq. m.
than 200 sq. m.
than 500 sq. m.
than 1000 sq. m.
- With an area of 1,000 sq. m. or more P __________
Section 4D.02. Time of Payment. – The fees imposed in this Article shall be paid
to the Municipal Treasurer upon filing of the application for the sanitary inspection
certificate with the Municipal Health Officer and upon renewal of the same every
year thereafter within the first twenty (20) days of January.
Section 4D.03. Administrative Provisions. –
(a) The Municipal Health Officer or his duly authorized representative shall
conduct an annual inspection of all establishments and buildings, and
accessories and houses for rent, in order to determine their adequacy of
ventilation, general sanitary conditions and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee
imposed herein before he issues the sanitary inspection certificate.
Article E. Service Fees for Health Examination
Section 4E.01. Imposition of Fee. – There will be collected a fee of _________

Pesos (P______) from any person who is given a physical examination by the
Municipal Health Officer or his duly authorized representative, as required by
existing ordinances.
A fee of ________ Pesos (P_____) shall be collected for each additional copy of
subsequent issuance of a copy of the initial medical certificate issued by the
Municipal Health Officer.
Section 4E.02. Time of Payment. – The fee shall be paid to the Municipal
Treasurer before the physical examination is made and the medical certificate is
issued.

(a) Individuals engaged in an occupation or working in the following
establishments are hereby required to undergo physical and medical
examination before they can be employed and once every six months (6)
thereafter.
1. Food establishments - establishments where food or drinks are

manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and night clubs - include dance

instructors, hostess, cooks, bartenders, waitresses, etc.
4. Tonsorial and beauty establishments - include employees of

barber shops, beauty parlors, hairdressing and manicuring
establishments, exercise gyms and figure slenderizing saloons,
facial centers, aromatherapy establishments, etc.
5. Massage clinics and sauna bath establishments - include

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

houses, and condominiums.
(b) Owners, managers or operators of the establishments shall see to it that

their employees who are required to undergo physical and medical
examinations have been issued the necessary medical certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health
examinations conducted, and the copies of medical certificates issued
indicating the name of the applicant, the date and the purpose for which the
examination was made.
Section 4E.04. Penalty. A fine of __________________ Pesos (P_______) shall

be paid by the owner, manager or operators of the establishment for each
employee found to be without the necessary medical certificates.
Article F. Service Fee for Garbage Collection
Section 4F.01. Imposition of Fee. – There shall be collected an annual garbage

fee from every owner or operator of a business establishment within the
municipality accordance with the following schedule:
Kind of Establishments Amount of Fee
1. Manufacturers, Millers, Assemblers, Processors and

Similar Business
a. Not more than 100 sq. m. P ________

Kind of Establishments Amount of Fee
b. More than 100 sq. m. P ________
2. Hotels, Apartments, Motels and Lodging Houses
b. More than 100 sq. m. P ________
3. Restaurants, Day and Night Clubs, Cafes, and Eateries
b. More than 50 sq. m. P ________
4. Hospitals, clinics, laboratories and similar business establishments
b. More than 10 sq. m. P ________
5. Movie houses and Retailers
b. More than 10 sq. m. P ________
6. Other business not mentioned above
b. More than 10 sq.m. P ________
Section 4F.02. Time of Payment. – The fees prescribed in this Article shall be paid
to the Municipal Treasurer on or before the tenth (10 th) day of every month or the
authorized representative who shall collect the said fee from the establishment.
Section 4F.03. Administrative Provisions. –
(a) For purposes of the imposition, the area of garbage collection shall only be
the business area of the town proper and Public Market.
(b) The owner or operator of the aforementioned business establishments shall

provide for his premises the required garbage can or receptacle, which shall
be placed in front of his establishment before the time of garbage collection.
(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once
every month of the said business establishment to find out whether garbage
is properly disposed of within the premises.
(d) This Article shall not apply to business operators or establishments which
provides their own system of garbage disposal.
Article G. Dog Vaccination Fee
Section 4G.01. Imposition Fee – There shall be collected/imposed from every

owner of the dog a vaccination fee of _____________ pesos (P ) for every dog
vaccinated within the territorial jurisdiction of this Municipality.
Section 4G.02. Time of Payment – The fee shall be paid to the Municipal Treasurer
prior to the vaccination of the dog in close coordination with the Municipal
Agricultural Office and the Office of the Municipal Veterinarian.
Section 4G.03. Administrative Provisions. –

1. Vaccination Against Rabies - means the inoculation of a dog with rabies
vaccine licensed for the species by the Bureau of Animal Industry,
Department of Agriculture. Such vaccination must be performed by trained
individual from BAU, Municipal Veterinarian Office and Municipal
Agriculture Office.
a. Every dog 3 months of age and older should be submitted by the

owner for vaccination against rabies every year. Young dogs shall
be vaccinated within thirty (30) days after they have reached three
months of age.
b. During free mass dog rabies vaccination campaign, every dog 3

months of age and older should be submitted by the owner for
vaccination. Dogs not submitted on the scheduled date or within
one month thereafter shall be exterminated under the supervision of
the Municipal Rabies Control Authority.
Becomes optional after a mass dog rabies vaccination campaign

covering at least 80% of the dog population.
2. It shall be the duty of each trained vaccination when vaccinating any dog
to complete certificate of rabies vaccination (in duplicate for each animal
vaccinated). The certificate shall include the following information.
a. Owners name, address and telephone number if any

b. Description of dog (color, sex, markings, age, name, species and
breed if any)
c. Dates of vaccination and vaccine expiration if known
d. Rabies vaccination tag number
e. Vaccine produced
f. Vaccinator's signature
g. Veterinarians license number/ vaccinator's address
3. The dog owner shall be provided with a copy of the certificate. The
veterinarian/ vaccinator will retain one copy for the duration of the
vaccination. A durable metal or plastic tag, serially numbered issued by
the veterinarian/ vaccinator, shall be securely attached to the collar of the
dog.
4. Dog Registration or Licensing - Every dog shall be registered by their

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

5. Elimination of Unregistered Dog - Unregistered dogs over the age of 4
months shall be seized and humanely exterminated under the supervision
of a licensed veterinarian or the Municipal Rabies Control Authority or
vaccinated.
The licensed veterinarian/ trained vaccinator or the Municipal Rabies

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

Authority or a police officer may enter any land for the purpose of seizing
or exterminating a dog which is liable to be seized under this section.
The Municipal Veterinarian and the Municipal Agricultural Officer is tasked

to determine the age of the dogs.
6. Reporting of Biting Incidents - The owner of a dog which has bitten any
person and the person who has been bitten shall, within 24 hours of the
occurrence, report the incident to the Municipal Rabies Control Authority, a
health care worker or a police officer receiving such information who shall
immediately transmit it to the Municipal Rabies Control Authority for
investigation.
7. The owner of a dog which has bitten any person shall be responsible for
all the Treatment and dog examination.
8. Financial support for the activity shall be borne by the Municipal

Government and the Barangay Government.
Section 4G.04. Penalty – Any dog owner who fails to abide by any of the provisions
of his ordinance shall be subjected to a fine of Two Thousand Five Hundred
(P2,500.00) Pesos.
It shall be the responsibility of the Municipal Rabies Control Authority to administer

this ordinance, and to promulgate the necessary rules and regulations for its
implementation. Enforcement shall be the responsibility of the Municipal Rabies
Control Authority as defined under Section 1 of this article.
CHAPTER V. MUNICIPAL CHARGES
Article A. Fishery Rentals, Fees and Charges
Section 5A.01. Definitions. – When used in this Article
(a) Marginal Fisherman refers to an individual engaged in subsistence fishing which

shall be limited to the sale, barter or exchange of marine products produced by
himself and his immediate family, and whose annual net income from fishing

does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line
established by NEDA for the particular region or locality whichever is higher.
(b) Municipal Waters include not only streams, lakes and tidal waters within this
Municipality, not being the subject of private ownership, and not comprised
within national parks, public forests, timber lands, forest reserves, or fishery
reserves, but also marine waters included between two (2) lines drawn
perpendicular to the general coastline from points where the boundary lines of
the Municipality to the sea at low tide and a third parallel with the general
coastline and fifteen (15) kilometers from it.
(c) Vessels include every sort of boat, craft, or other artificial contrivance used as a
means of transportation on water.
Section 5A.02. Fishery Rentals, Fees and Charges. – This 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 fish corrals, 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, charge or any
other imposition whatsoever.
Section 5A.03. Grant of Fishery Rights by Public Auction. – Exclusive fishery

privileges to erect fish, corrals, oyster mussel of 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) The Mayor or his duly authorized representative as Chairman;
(b) __________ (____) members of the Sangguniang Bayan to be designated by

said body,
(c) The Municipal Treasurer.
The Committee shall advertise the call for sealed bids for the leasing or 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 for the grant of

exclusive fishery rights through public auction, 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 in a form prescribed therefor. Upon submitting a sealed bid, a person shall
accompany such bid with a deposit of at least ____________ which amount 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 a
committee and if the successful bidder refuses to accept, or fails or neglects to execute
the lease within such time, his deposit shall be forfeited to 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.
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 ten (10) days after the award is made by the Committee
and should the successful bidder refuse to accept, or fails or neglects to execute the
lease within such time, his deposit shall be forfeited to the Municipal Government. In
such case, another bidding shall be held in the manner herein prescribed.
Section 5A.04. Duration of Lease. – The grant of lease of fishery rights through public
auction shall be for a period of _______ (____) years.
Section 5A.05. Zonification 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 herein. as follows:
Zone From To
Zone 1
Zone 2
Zone 3
Zone 4
Section 5A.06. Imposition of Fees. – There shall be collected the following license
fee 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.

Nature Amount of Fee
1 Operation of fishponds or oyster culture beds, per P _________

. hectare
2 Catching "bangus" fry or "kawag-kawag"
.
- less than 1,000 sq. m. P _________
- 1,000 sq.m. or more but less than 2,000 sq.m. P _________
- 8,000 sq.m. or more P _________
3 Fish corrals or fishpens in inland fresh waters:
.
-Less than 500 sq. m. P _________
-500 sq. m. or more but less than 1,000 sq. m. P _________
-1,000 sq. m. or more but less than 5,000 sq. P _________
m.
- 5,000 sq.m. or more but less than 10,000 P _________
sq.m.
- 10,00 sq. m. or more P _________
4 Fish corrals erected in sea
.
- Less than 3 meters deep P _________
- 3 meters deep or more but less than 5 meters P _________
- 5 meters deep or more but less than 5 meters P _________
- 8 meters deep or more but less than 10 P _________
meters
- 10 meters deep or more but less than 15 P _________
meters
- 15 meters deep or more P _________
Section 5A.07. Privilege of Residents to Take Fish in Municipal Waters. –
Any person who is not a grantee of license or privilege to engage in commercial fishing
is hereby allowed to fish for domestic use, in every Municipal water, for as long as no
communal fishery therein is not yet established; Provided, That, such fishing shall not
take place within two hundred (200) meters from a fish corral licensed by this
Municipality; and that such fish caught under this privilege shall not be sold.
Furthermore, no rental fee, charge, or any other imposition whatsoever shall be

collected from marginal fishermen.
Section 5A.08. 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.09. Administrative Provisions. –
(a) A licensee of other localities shall not fish within the Municipal waters of this
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 one-fourth (1/4) inch
shall be used in this Municipal waters.
(c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive
years shall cause automatic cancellation of said fishing rights.
Section 5A.010. 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. Rentals of Personal and Real Properties

Owned by the Municipality
Section 5B.01. Imposition. There shall be collected a rental fee for the use of real
and personal properties of this Municipality as follows:
Kind of Property Rental Fee
1. Land Only (sq.m.)

a. Located in commercial/industrial area P__________
b. Located in residential area P__________
c. Others P__________
2. Building (per square meter of floor area)
a. Located in commercial/industrial area P__________
b. Located in residential area P__________
c. Others P__________
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.

Article C. Charges for Parking
Section 5C.01. Imposition of Fee. There shall be collected a parking fee for the
use of Municipal owned parking area on designated streets in accordance with the
following schedule:
Nature Fee
1. First ____ hours

- Passenger Buses or Cargo Trucks P ______/__hr
- Mini buses or Jeepneys P ______/__hr
- Cars P ______/__hr
- Tricycle P ______/__hr
- Others P ______/__hr
2. For Succeeding Hours of Fraction Thereof
- Passenger Buses or Cargo Trucks P _______/hr
- Mini buses or Jeepneys P _______/hr
- Cars P _______/hr
- Tricycle P _______/hr
- Others P _______/hr
3. Overnight Parking for All Types of Vehicles
- Daily P ______/day
- Annual P ______/year
4. Towing P ______/tow
5. Impounding P ______/day
Section 5C.02. Time of Payment. - The fees herein imposed shall be paid to the
Municipal Treasurer or to his duly delegated representative upon parking thereat.
Article D. Hospital Service Fees
Section 5D.01. Imposition of Municipal Hospital Service Fees. - The following

schedule of fees is hereby imposed for services rendered by the Municipal Hospital:
Services Fee
1. Medical Services
a. In Patient Service
- Ward Room P _______
- Delivery Room P _______
- Normal Delivery (excluding medicine) P _______
- Abnormal Delivery (excluding medicine) P _______
- Operating Room P _______
- Air-conditioned Room P _______
- Private Room without Aircon P _______
- Nursery P _______

Services Fee
b. Out Patient Service
- P.E. Consultation and prescription (excluding P _______
laboratory and other specific examination
- Hypodermic, IM Injection (excluding medicine) P _______
- Intravenous injection (excluding medicine) P _______
c. General Surgical Dressing
- Small P _______
- Medium P _______
- Large P _______
- Cotton Balls P _______
d. Suturing of Wound
- Large wound (3cm and larger) P _______
- Circumcision P _______
- Ingrown Toenail P _______
- Ambulance
 Within the Municipality P _______
 Outside of the Municipality P _______
 Outside of the Province P _______
- Electric Fan P _______
- Oxygen Tank P _______
- ECG P _______
2. Dental Services
- Extraction (including anesthesia) P _______
- Temporary Filling P _______
- Permanent Filling P _______
- Silicate Cement P _______
- Composite Filling P _______
- Cementation P _______
- Prophylaxis P _______
- Gum Treatment
 Initial Treatment P _______
 Second Treatment P _______
- Dental X-Ray P _______
3. X-Ray Examination
a. Posterioranterior (PA)
- AP P _______
- APL P _______
- 14 x 17 P _______
- 14 x 14 AP P _______
- 11 x 14 APL P _______
- 10 x 12 P _______
- 8 x 10 P _______
b. Thoracic Cage
- AP P _______
- APL P _______
- 14 x 17 P _______
- 14 x 14 AP P _______

Services Fee
- 11 x 14 APL P _______
- 10 x 12 P _______
- 8 x 10 P _______
c. Thoracic-Lumbar (AP Lateral)
- AP P _______
- APL P _______
- 14 x 17 P _______
- 14 x 14 AP P _______
- 11 x 14 APL P _______
- 10 x 12 P _______
- 8 x 10 P _______
d. Lumbo-Sacral (AP Lateral)
- Skull AP and Lateral P _______
- Skull Paranasil Sinuses (3pcs) P _______
- 10 x 12 P _______
e. Extremities, Long Bones, AP Lateral
- Hand and Wrist – AP P _______
- APL P _______
- KUB – 14 x 17 P _______
f. Plain Abdomen
- AP P _______
- APL P _______
- 14 x 17 P _______
- 10 x 12 P _______
g. IUD
- 14 x 17 (5pcs) P _______
- 10 x 12 (4cs) P _______
h. Upper GI Series
- 14 x 17 (1pc) P _______
- 10 x 12 (4pcs) P _______
i. Oral Cholecystography
- 10 x 12 (3 pcs) with medication P _______
j. Pedia
- 10 x 12 P _______
k. Chole GI Series
- 14 x 17 (1 pc) P _______
- 14 x 12 (4 pcs) P _______
- 8 x 10 (1 pc) P _______
4. Laboratory Examination Services

- Blood Chemistry P _______
- Fasting Blood Sugar P _______
- Blood Urea Nitrogen P _______
- Cholesterol P _______
- Creatinine P _______
- Uric Acid P _______
- SGOT P _______
- SGPT P _______
- Total Biluribin P _______

Services Fee
- Total Protein A/G Ration P _______
- Hematology P _______
- Complete Blood Count P _______
- Hemoglobin/Hemotocrit P _______
Determination
- WBC, Different Count P _______
- RBC Count P _______
- ESR P _______
- Bleeding/Clotting Time P _______
- Thrombocyte Count P _______
- Malaria Detection P _______
- Parasitology P _______
- Routine Stool Examination P _______
- Clinical Microscopy P _______
- Routine Analysis P _______
- Pregnancy Test P _______
- Blood Banking P _______
- ABO-RH Testing P _______
- Cross Matching P _______
- Immunology P _______
- Widal Test P _______
- Bacteriology P _______
- Acid Fast Stain Smear (TB, Leprosy) P _______
- Gram Stain Smear P _______
- Pap Smear P _______
5. Subsistence
- Pay Ward P _______
- Charity P _______
Section 5D.02. Time and Manner of Payment. – The fees herein shall be paid upon
application or after the extension of service. In no case shall deposit be required in
emergency cases requiring immediate attention.
Section 5D.03. Exemptions. – Residents who are certified by the assigned Municipal
Officer as indigent and upon approval by the Municipal Mayor may be exempted from
the payment of any or all fees in this schedule.
An indigent is one who belongs to a family whose family income does not exceed
P50,000.00 per year of the poverty line established by NEDA, whichever is higher.
Article E. Charges for Use of Waterworks System
Section 5E.01. Imposition of Charges. – The following fees and charges provided
herein shall be collected for the water services rendered by the Waterworks System of
this Municipality:

Services Fee
a. Application fee for connection with waterworks system P _______
b. Guarantee deposit for every application P _______
c. Installation for the first lineal feet of pipe
1. Earth and gravel excavation P _______
2. Asphalt road P _______
3. Cemented road P _______
d. For every additional pipe of ___ lineal feet long or fraction
thereof will be charged
e. For metered service
1. Minimum charge for not more than ____ cu. m./month
a) Residential service P _______
b) Commercial service P _______
c) Industrial service P _______
2. For every cubic meter in excess of ____ cu. m. /moth
f. For unmetered service (Flat Rate consisting of one (1)
faucet only)
g. Reinstallation Fee P _______
h. Tapping Fee
1. For one-half inch (1/2") diameter P _______
2. For three-fourth inch (3/4”) diameter P _______
3. For one inch (1”) diameter P _______
Section 5E.02. Time of Payment. – The water rental is due and payable to the Office
of the Municipal Treasurer within the first _____ ( ) days of the following month.
(a) A written application/contract filed with the Office of _______________ shall be

required for any of the aforementioned services.
(b) A cash deposit of _______________ Pesos (P________) shall be required of

every customer/applicant before the initial service is rendered. It shall answer
for any unpaid due and demandable water charges rendered in accordance
with the foregoing rates which shall automatically be charged off against the
cash deposit after failure to pay the monthly fee within _____ ( ) days of the
succeeding month.
In cases where the cash deposit shall no longer be sufficient to cover water
fees and surcharges, the water connection shall be disconnected after failure
by the customer to settle the difference after a period of ______ ( ) days from
receipt of notice of disconnection.
The cash deposit shall be refunded by the System if the customer desires to
withdraw the service of the System and all his water bills shall have been fully
paid.

(c) For billing purposes, a water meter shall be read one (1) month after its
connection and every month thereafter. The meter shall be sealed and the seal
shall be broken only when the meter is to be inspected, tested, or adjusted by
the System. It shall be tested at any reasonable time by the duly authorized
representative/inspector of the System or upon the request of the customer and
to be witnessed by him if he so desires.
If the testing of the meter is upon the request of the customer and the test
discloses that the water meter is defective, corresponding adjustments shall be
made and no fee shall be charged to the customer. If no defect is found in the
meter, then the customer shall pay to the System _____________________
Pesos (P ) for every five-eighth (5/8") and three-fourth inch (3/4") of water
meter and _____________ Pesos (P ) for every water meter bigger than the
above.
(d) For re-opening of service upon request of the customer after it has been closed
for delinquency, ________ Pesos (P ) shall be charged if the service is
closed at the metering point. If it is closed at the water main or main pipe, the
cost of street repair shall be paid by the customer.
(e) Service connection for domestic or residential use shall not use pipes bigger
than on-half inch (1/2") in diameter.
(f) Service connection using pipes bigger than one-half (1/2") in diameter may be
allowed for commercial and/or industrial use only, provided that the applicant
thereof shall satisfy in his application the need of a bigger size which shall in all
cases be subject to the approval of the _______________________________.
(g) Every multi-door apartment shall have separate water service connection and
separate water meter for every occupant or lessee therein.
Article F. Cemetery Charges
Section 5F.01. Imposition of Fees. There shall be collected the following fees for a
period of _______ years for the rental of Municipal Cemetery lots:
Nature Lease Fee
1. Burial Lot P _______

2. Additional Layer/Lot P _______
3. Niches P _______
Section 5F.02. Time of Payment. – The fee shall be paid to the Municipal Treasurer
upon application for a burial permit prior to the construction thereon of any structure
whether permanent or temporary, or to the interment of the deceased. Thereafter, the
fee shall be paid within twenty (20) days before the expiration of the lease period.

The fee shall not be collected in a pauper's burial, upon recommendation of the
Municipal Mayor.
Section 5F.04. Administrative Provisions. –
(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this
Municipality located at ______________________.
(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or
three (3) square meters.
(c) Except in cases allowed under existing laws and regulations, no person may be
buried or interred, permanently or temporarily, other than in properly designated
cemeteries or burial grounds.
(d) In addition to the burial permit, a certificate of death issued by the attending
physician or Municipal Health Officer; or, if no medical officer is available, by the
Municipal Mayor, Municipal Administrator, or any member of the Sangguniang
Bayan shall be required.
(e) Any construction of whatever kind or nature in the public cemetery whether for
temporary or perpetual use, shall only be allowed after the approval of a permit
issued by the Municipal Mayor, upon recommendation of the Municipal Health
Officer.
(f) In case a lessee intends to renew the lease after its termination, he must inform
the Municipal Treasurer within thirty (30) days before the expiry date of the
lease, and shall pay the corresponding fees therefor.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the
Municipal Mayor a list of the leases that are to expire five (5) days prior to the
expiration date. The Municipal Treasurer shall send a reminder to the lessee of
the expiration of his lease, two (2) weeks prior to the expiration date of the
lease.
(h) The Municipal Treasurer shall keep a register in account of the cemetery,
together with such additional information as may be required by the
Sangguniang Bayan.
Article G. Market Fees and Charges
Section 5G.01. Subdivision of Market Building. – The public market shall be divided
into sections with each section housing one class or group of allied goods,
commodities, or merchandise.
Section 5G.02. Imposition of Market Fees and Charges. – There shall be collected
the following fees and charges on the market operated by this Municipality:

Market Section Fee/Charge
1. Rental Fee on Market Stalls
a. Fixed stalls with booth constructed by the
municipal government, per square meter or
fraction thereof,
1) Dry Goods Section P_____/sq.m./
mo
2) Grocery Section P_____/sq.m./
mo
3) Vegetables and Fruit Section P_____/sq.m./
mo
4) Eating/Eatery Section P_____/sq.m./
mo
5) Flower Shop Section P_____/sq.m./
mo
6) Cold Storage Section P_____/sq.m./
mo
b. On stalls with booths constructed by the
lessees, per square meter or fraction thereof
1) Dry Goods Section P_____/sq.m./
mo
2) Grocery Section P_____/sq.m./
mo
3) Vegetables and Fruit Section P_____/sq.m./
mo
4) Eating/Eatery Section P_____/sq.m./
mo
5) Flower Shop Section P_____/sq.m./
mo
6) Cold Storage Section P_____/sq.m./
mo
c. On spaces in the wet section and live fowls
and piglets section, including the poultry
dressing area, per square meter or fraction
thereof.
1) Fish Section P_____/sq.m./
mo
2) Meat Section P_____/sq.m./
mo
3) Live Fowls and Piglets Section P_____/sq.m./
mo
Provided, That stalls, booths, tiendas, and/or spaces located in the best areas, e.g.,
corner spaces or those so designated by the Market Administrator/Supervisor, shall
pay rental charges twenty-five percent (25%) higher than the rates imposed herein;
Provided Further, That rental charges shall be paid within the first ten (10) days
of the month.

Market Section Fee/Charge
2. Fees for the Occupancy of Market Premise
a. Where occupancy is more permanent, per square
meter or fraction thereof per month
1) As site of structures, such as stalls, P_____sq.m./mo
booths, or tiendas
2) As reserved space for whatever purpose P_____sq.m./mo
allowed under this Code, such as selling,
or storage of goods and bagsakan
b. On premises reserved for ambulant vendors,
hawkers, and similar types of vendors
Market entrance fee on transient vendors of any
commodity or merchandise brought into the
market for sale
- Salt or sugar P_____sq.m./
day
- Animal feeds, bran or ferlizer P_____sq.m./
day
- Salted fish, shrimp or other seafoods P_____sq.m./
day
- Vegetables or Fruits P_____sq.m./
day
3. On spaces in the wet section and live fowls and piglets P_____sq.m./mo
section, including the poultry dressing area, per square
meter or fraction thereof, per month:
Any vendor occupying any table, cubicle or other space with an area exceeding that to
which by virtue of payment of the entrance fee shall be required to pay the correct
amount of fees thereon less what he may have already paid as entrance fee.
Duly licensed suppliers or distributors of goods, commodities or general merchandise

servicing permanent occupants of market stalls, booths, tiendas, or other space, as
well as the same occupants when they bring in goods, commodities, or merchandise to
replenish or augment their stock, shall not be considered as transient vendors required
to pay the market entrance fee.
Section 5G.03. Payment of Fees. – Unless otherwise provided herein, the market fee
must be paid in advance before any person can sell, or offer to sell, any commodity or
merchandise within the public market and its premises.
Section 5G.04. Issuance of Cash Tickets to Transient Vendors; Prohibition on

Transfer Thereof. – Cash tickets shall be issued to the vendor buying the same and
his name, date and signature of the Collector shall be written on the back thereof. The
cash ticket shall pertain only to the person buying the same and shall be good only for
the space or spaces of the market premises to which he is assigned and only while in
the hands of the original purchaser. If a vendor disposes of his merchandise by
wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell
the same merchandise even if this is to be done in the place occupied be the previous
vendor.

Cash tickets shall be provided with serial numbers by the Office of the Municipal
Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the
Market Administrator/Supervisor.
Article H. Slaughterhouse Fees
Section 5H.01. Permit Fee to Slaughter. – Before any animal is slaughtered for public
consumption, a permit therefor shall be secured from the Municipal Veterinarian. For
this permit a permit fee in the amount of Php _________shall be paid.
Section 5H.02. Imposition of Slaughter Fees. – There shall be collected the following
fees for the services rendered by slaughterhouse owned and operated by the
Municipality:
OPTION 1. Per head. Delete this table if Option 2 the choice

Kind of Animal Fee
1. For Public Consumption (per head)
a. Large cattle P _____/head
b. Hogs P _____/head
c. Goats P _____/head
d. Sheep P _____/head
e. Others P _____/head
2. For Home Consumption (per head)
a. Large cattle P _____/head
b. Hogs P _____/head
c. Goats P _____/head
d. Sheep P _____/head
e. Others P _____/head
OPTION 2. Per head. Delete this table if Option 1 the choice
Kind of Animal Fee

1. For Public Consumption (per kilo of dressed
meat)
a. Large cattle P _____/kilo
b. Hogs P _____/kilo
c. Goats P _____/kilo
d. Sheep P _____/kilo
e. Others P _____/kilo
2. For Home Consumption (per kilo of dressed
meat)
a. Large cattle P _____/kilo
b. Hogs P _____/kilo
c. Goats P _____/kilo
d. Sheep P _____/kilo

Kind of Animal Fee
e. Others P _____/kilo
Section 5H.03. Place of Slaughter. – The slaughter of any kind of animal for sale to,
or consumption of, the public shall be done only in the municipal slaughterhouse. The
slaughter for animals intended for home consumption may be done elsewhere except
cattle; Provided, that the animal slaughtered shall not be sold or offered for sale.
Section 5H.04. Requirement for the Issuance of a Permit for the Slaughter of
Large Cattle. – Upon issuance of the permit required in Section 4B.01 of this Article,
large cattle shall be slaughtered at the municipal slaughterhouse or in any other place
as may be authorized by ordinance. Before issuing the permit for the slaughter of large
cattle, the Treasurer shall require for branded cattle the production of certificate of
ownership if the owner is the applicant or the original certificate of ownership and the
certificate of transfer showing title in the name of the person applying for the permit if
he is not the original owner. If the applicant is not the original owner and there is no
certificate of transfer made in his favor, one such certificate shall be issued and the
corresponding fee collected therefor. For unbranded cattle that have not yet reached
the required age for branding, the Treasurer shall require such evidence as will be
satisfactory to him regarding the ownership of the animal for which permit to slaughter
has been requested. For unbranded cattle for the required age, the necessary owner’s
and transfer certificates shall be issued and the corresponding fees collected therefor
before the permit is granted.
Section 5H. 05. Corral Fee. – The following fees, per day or fraction thereof, shall be
collected for the animals to be slaughtered, which are deposited and kept in a corral
owned by the local government:
Kind of Animal Fee

1. Large Cattle P _____/day/head
2. Hogs P _____/day/head
3. Goats P _____/day/head
4. Sheep P _____/day/head
5. Others P _____/day/head
Section 5H.04. Time of Payment. –
(a) The slaughter of any kind of animal intended for sale shall be done only in the
Municipal slaughterhouse designated as such by the Sangguniang. The
slaughter of animals intended for home consumption may be done elsewhere,
except large cattle which shall be slaughtered only in the public
slaughterhouse. The animal slaughtered for home consumption shall not be
sold.
(b) Before issuing the permit for the slaughter of large cattle the Municipal
Treasurer shall require for branded cattle, the production of the certificate of
ownership and certificate of transfer showing title in the name of the person
applying for the permit if he is not the original owner. If the applicant is not the

original owner, and there is no certificate of transfer made in his favor, one such
certificate shall be issued and the corresponding fee to be collected therefor.
For unbranded cattle that have not yet reached the age of branding, the
Municipal Treasurer shall require such evidence as will be satisfactory to him
regarding the ownership of the animal for which permit to slaughter has been
requested.
For unbranded cattle of the required age, the necessary certificate of ownership
and/or transfer shall be issued, and the corresponding fees collected therefor
before the slaughter permit is granted.
(c) Before any animal is slaughtered for public consumption, a permit therefor shall
be secured from the Municipal Veterinarian or his duly authorized
representative, through the Municipal Treasurer. The permit shall bear the date
and month of issue and the stamp of the Municipal Veterinarian, as well as the
page of the book in which said permit number is entered and wherein the name
of the permittee, the kind and sex of the animal to be slaughtered appears.
(d) The permit to slaughter as herein required shall be kept by the owner to be
posted in a conspicuous place in his/her stall at all times.
Article I. Toll Fees or Charges
Section 5I.01. Imposition of Toll Fee or Charges. – There shall be collected a fee or
charge for the use of the following infrastructure facilities owned, constructed and
operated by the municipality.
Type of Infrastructure Toll Fee/Charge
1. Pier P _______
2. Ferry P _______
3. Bridge P _______
4. Roads P _______
5. Others (Pls specify) P _______
Section 5I.02. Exemptions. – No such tolls or fees or charges shall be collected from
officers and enlisted men of the Armed Forces of the Philippines and members of the
Philippine National Police on mission, ambulances, post office personnel delivering
mail, physically handicapped, and disabled citizens who are sixty-five (65) years or
older.
Section 5I.03. Time of Payment. – Fees or charges for the use of the above
mentioned facilities shall be made every time such facilities are utilized.
Section 5I.04. Administrative Provision. – When public safety and welfare so

requires, the Sanggunian may discontinue the collection of tolls and thereafter said
facility shall be free and open for public use.

CHAPTER VI - COMMUNITY TAX
Section 6.01. Imposition of Tax. – There shall be imposed a community tax on

persons, natural or juridical, residing in the Municipality.
Section 6.02. Individuals liable to Community Tax. – Every inhabitant of the

Philippines who is a resident of this Municipality, eighteen (18) years of age or over
who has been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days during any calendar year, or who is engaged in business
or corporation, or who owns real property with an aggregate assessed value of One
Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax
return shall pay an annual community tax of Five (P 5.00) Pesos and an annual
additional tax of One Peso (P 1.00) for every One Thousand Pesos (P 1,000.00) of
income regardless of whether from business, exercise of profession or from property
which in no case shall exceed Five Thousand Pesos (P 5,000.00)
In the case of husband and wife, the additional tax herein imposed shall be based
upon the total property owned by them and the total gross receipts or earnings
derived by them.
Sec. 6.03. Juridical Persons Liable to Community Tax. – Every corporation no

matter how created or organized, whether domestic or resident-foreign, engaged in
or doing business in the Philippines whose principal office is located in this
Municipality shall pay an annual Community Tax of Five Hundred Pesos (P 500.00)
and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P
10,000.00) in accordance with the following schedule:
(a) For every Five Thousand (P 5,000.00) Pesos worth of real property in the
Philippines owned by it during the preceding year based on the valuation used
in the payment of real property tax under existing laws, found in the
assessment rolls of this Municipality where the real property is situated - Two
(P 2.00) Pesos; and
(b) For every Five Thousand (P 5,000.00) Pesos of gross receipts or earnings
derived by it from its business in the Philippines during the preceding year -
Two (P 2.00) Pesos.
The dividends received by a corporation from another corporation shall, for

the purpose of the additional tax, be considered as part of the gross receipts
or earnings of said corporation.
Sec. 6.04. Exemption. – The following are exempted from the Community Tax:
(a) Diplomatic and consular representatives; and
(b) Transient visitors when their stay in the Philippines does not exceed three
(3) months.
Section 6.05. Place of Payment. – The Community Tax shall be paid in the Office
of the Municipal Treasurer or to the deputized Barangay Treasurer.

Section 6.06. Time of Payment; Penalties for Delinquency:
(a) The Community Tax shall accrue to the first (1st) day of January each year
which shall be paid not later than the 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 payment of community tax on the day he reached such age or upon
the day the exemption ends. 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 within which to pay the community tax
without being delinquent.
(c) Persons who come to reside in the Philippines or reach the age of
eighteen (18) years on or after the first (1 st) day of July of any year, or
who cease to belong to an exempt class on or after the same date, shall
not be subject to community tax for that year.
(d) Corporations established and organized on or before the last day of June
shall be liable for the payment of community tax for that year. Corporations
established or 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 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 6.06. 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 (P 1.00).
Section 6.07. Presentation of Community Tax Certificate on Certain Occa-

sions.
(a) When an individual subject to community tax acknowledges any document

before a notary public, takes 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 any public fund; transacts other official business, or receives any salary
or wage from any person or corporation, it shall be the duty of any person,
officer, or corporation with whom such transaction is made or business done
or from whom any salary or wage is received to require such individual to
exhibit the community tax certificate.
The presentation of community tax shall not be required in connection with the
registration of a voter.

(b) When through its authorized officers, any corporation subject to community
tax receives any license, certificate, or permit from any public authority, pay
any tax or fee, receives money from public funds, or transacts other official
business, it shall be the duty of the public official with whom such transaction
is made or business done, to require such corporation to exhibit the
community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall
be the one issued for the current year, except for the period of January until
the fifteenth (15th) of April each year, in which case, the certificate issued for
the preceding year shall suffice.
Section 6.08. Collection and Allocation of Proceeds of the Community Tax.
(a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to
existing laws and regulation, to collect the Community Tax payable by
individual taxpayers in their respective jurisdiction; 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.
The proceeds of the Community Tax collected through the Barangay

Treasurer 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 Ordinance, the tax
period for all local taxes, fees, and charges imposed under this Ordinance shall be the
calendar year.
Section 7A.02. Accrual of Tax. – Unless otherwise provided in this Ordinance, all
taxes and charges imposed herein shall accrue on the first (1st) day of January of
each year. However, new taxes, fees or charges, or changes in the rate of existing
taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following
the effectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment. – Unless specifically provided herein, all taxes,
fees, and charges imposed in this Ordinance shall be paid within the first twenty (20)
days of January or each subsequent quarter as the case may be.
Section 7A.04. Surcharge for Late Payment. – Failure to pay the tax described in
this Article within the time required shall subject the taxpayer to a surcharge of twenty-
five percent (25%) of the original amount of tax due, such surcharge to be paid at the
same time and in the same manner as the tax due.
Section 7A.05. Interest on Unpaid Tax. – In addition to the surcharge imposed

herein, where the amount of any other revenue due to the Municipality except
voluntary contributions or donations, is not paid on the date fixed in the ordinance, or
in the contract, expressed or implied, or upon the occurrence of the event which has
given rise to its collection, there shall be collected as part of that amount an interest at
the rate not to exceed two percent (2%) per month from the date it is due until it is
paid, but in no case shall the total interest on the unpaid amount or a portion thereof
exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest above-
mentioned shall be collected on the unpaid amount from the date it becomes originally
due until fully paid.
Section 7A.06. Collection. – Unless otherwise specified, all taxes, fees and charges
due to this Municipality shall be collected by the Municipal Treasurer or his duly
authorized representatives.
Pursuant to the provisions of this Ordinance and other existing rules and regulations,
the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal
Mayor, to promulgate rules and regulations for the proper and efficient administration
and collection of taxes, fees and charges herein levied and imposed.
Section 7A.07. Issuance of Receipts. – It shall be the duty of the Municipal

Treasurer or his authorized representative to issue the required official receipt to the
person paying the tax, fee or charge wherein the date, amount, name of the person
paying and the account for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collections are
based shall invariably be indicated on the face of all official receipts acknowledging
payment of taxes, fees, or charges.
Section 7A.08. Record of Persons Paying Revenue. – It shall be the duty of the
Municipal Treasurer to keep a record, alphabetically arranged and open to public
inspection during office hours, of the names of all persons paying Municipal taxes,
fees and charges. He shall, as far as practicable, establish and keep current the
appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.
Section 7A.09. Accounting of Collections. – Unless otherwise provided in this

Ordinance and other existing laws and ordinances, all monies collected by virtue of

this Ordinance shall be accounted for in accordance with the provisions of existing
laws, rules and regulations and credited to the General Fund of the Municipality.
Section 7A.10. Examination of Books of Accounts. – The Municipal Treasurer

shall, by himself or through any of his deputies duly authorized in writing, examine the
books of accounts and other pertinent records of the business establishments doing
business within the Municipality, and subject to Municipal taxes, to ascertain, assess
and collect the true and correct amount of the tax due from the taxpayer concerned.
Such examination shall be made during regular business hours once every year for
every tax period, which shall be the year immediately preceding the examination. Any
examination conducted pursuant to the provisions of this Section shall be certified to
by the examining official and such certificate shall be made of record in the books of
accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized deputy

of the Municipal Treasurer, there shall be written authority issued to the former which
shall specifically state the name, address and business of the taxpayer whose books
of accounts and pertinent records are to be examined, the date and place of such
examination, and the procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of Internal
Revenue shall be made available to the Municipal Treasurer, his deputy or duly
authorized representative.
The forms and the guidelines to be observed for the proper and effective
implementation of this Section shall be those prescribed by the Department of
Finance.
Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. –
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other
pecuniary liabilities imposed by the court for violation of any Municipal ordinance shall
accrue to the General Fund of the Municipality.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01. Local Government's Lien. – Local taxes, fees, charges and other
revenues herein provide constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or
judicial action, not only upon any property or rights therein which may be subject to
lien but upon also property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to which the lien is imposed. The lien may
only be extinguished upon full payment of the delinquent local taxes, fees, and
charges including related surcharges and interest.
Section 7B.02. Civil Remedies. – The civil remedies for the collection of local
business taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:

(a) By administrative action through distraint of goods, chattels or effects, and
other personal property of whatever character, including stocks and other
securities, debts, credits, bank accounts, and interest in and rights to personal
property, and to levy upon real property and interest in or rights to real property;
and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously

at the discretion of the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property. – The remedy by distraint shall

proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay
the same at the time required, the Municipal Treasurer or his deputy may,
upon written notice, seize or confiscate any personal property belonging to
the person or any personal property subject to the lien, in sufficient quantity to
satisfy the tax, fee or charge in question, together with any increment thereto
incident to delinquency and the expenses of seizure. In such case, the
Municipal Treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of this office showing the fact of delinquency and the
amount of the tax, fee or charge and penalty due. Such certificate shall serve
as sufficient warrant for the distraint of personal property aforementioned,
subject to the taxpayer's right to claim exemption under the provisions of
existing laws. Distrained personal property shall be sold at public auction in
the manner herein provided for.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make
or cause to be made an account of the goods, chattels or effects distrained, a
copy of which signed by himself shall be left either with the owner or person
from whose possession the goods, chattels, or effects are taken, or at the
dwelling or place of business of that person and with someone of suitable age
and discretion, to which list shall be added a statement of the sum demanded
and a note of the time and place of sale.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in

not less than three (3) conspicuous places in the territory of the local
government units where the distraint is made; specifying the time and place of
sale, and the articles distrained. The time of sale shall not be less than
twenty (20) days after notice to the owner or possessor of the property as
above specified and the publication or posting of the notice. One place for
the posting of the notice shall be at the Office of the Municipal Mayor.
(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time
prior to the consummation of the sale, all proper charges are paid to the
officer conducting the same, the goods or effects distrained shall be restored
to the owner.

(e) Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public
auction to the highest bidder for cash. Within five (5) days after the same, the
Municipal Treasurer, shall make a report of the proceedings in writing to the
Municipal Mayor.
Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as
sold to the local government unit concerned for the amount of the assessment
made thereon by the Committee on Appraisal and to the extent of the same
amount, the tax delinquencies shall be canceled.
Said Committee on Appraisal shall be composed of the Municipal Treasurer

as Chairman, with a representative of the Commission on Audit and the
Municipal Assessor as Members.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy
the tax including the surcharges, interest, and other penalties incident to
delinquency, and the expenses of the distraint and sale. The balance over
and above what is required to pay the entire claim shall be returned to the
owner of the property sold. The expenses chargeable upon the seizure and
sale shall embrace only the actual expenses of seizure and preservation of
the property pending the sale, and no charge shall be imposed for the
services of the local officer or his representative. Where the proceeds of the
sale are insufficient to satisfy the claim, other property may, in like manner, be
distrained until the full amount de, including all expenses, is collected.
(g) Levy on Real Property. After the expiration of the time required to pay the
delinquency tax, fee or charge, real property may be levied on before,
simultaneously or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a
duly authenticated certificate showing the name of the taxpayer and the
amount of the tax, fee or charge, and penalty due from him. Said certificate
shall operate with the force of a legal execution throughout the Philippines.
Levy shall be effected by writing upon said certificate of description of the
property upon which levy is made. At the same time, written notice of the levy
shall be mailed to or served upon the Assessor and Register of Deeds of the
Municipality who shall annotate the levy on the tax declaration and certificate
of title of the property, respectively, and the delinquent taxpayer or, if he be
absent from the Municipality, to his agent or the manager of the business in
respect to which the liability arose, or if there be none, to the occupant of the
property in question.
In case the levy on real property is not issued before or simultaneously with
the warrant of distraint on personal property, and the personal property of the
taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer,
shall within thirty (30) days after execution of the distraint, proceed with the
levy on the taxpayer's real property.

A report on any levy shall, within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sangguniang Bayan .
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to
criminal prosecution under the Revised Penal Code and other applicable
laws, the Municipal Treasurer, if he fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed, or if he is found
guilty of abusing the exercise thereof by competent authority, shall be
automatically be dismissed from the service after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal
Treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the claim and cost
of sale; and such advertisement shall cover a period of at least thirty (30)
days. It shall be effected by posting a notice at the main entrance of the
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 levies, and a short description of
the property to be sold. At any time before the date fixed for the sale, the
taxpayer may stay the proceedings by paying the taxes, fees, charges,
penalties and interests. If he fails to do so, the sale shall proceed and shall
be held either at the main entrance of the Municipal Hall or on the property to
be sold, or at any other place as determined by the Municipal Treasurer,
conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy
shall make a report of the sale to the Sangguniang Bayan , and which shall
form part of his records. After consultation with the Sangguniang Bayan, and
which shall form part of his records. After consultation with the Sanggunian,
the Municipal Treasurer shall make and deliver to the purchaser a certificate
of sale, showing proceedings of the sale, describing the property sold, stating
the name of the purchaser and setting out the exact amount of all taxes, fees,
charges and related surcharges, interests, or penalties: Provided, however,
that any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property. The Municipal Treasurer
may, by a duly approved ordinance, advance an amount sufficient to defray
the costs of collection by means of the remedies provided for in this
Ordinance, including the preservation or transportation in case of personal
property, and the advertisement and subsequent sale, in cases of personal
and real property including improvements thereon.
(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 Municipal for Want of Bidder. In case there is no
bidder for the real property advertised for sale as provided herein or if the
highest bid is for an amount insufficient to pay the taxes, fees, or charges,
related surcharges, interests, penalties and cost, the Municipal Treasurer
shall purchase the property on behalf of the Municipality to satisfy the claim
and within two (2) days thereafter shall make a report to his proceedings
which shall be reflected upon the records of his office. It shall be the duty of
the Registrar of Deeds concerned upon registration with his office of any such
declaration of forfeiture to transfer the title of the forfeited property to this
Municipality without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his
representative, may redeem the property by paying to the Municipal
Treasurer the full amount of the taxes, fees, charges and related surcharges,
interests or penalties, and the costs of sale. If the property is not redeemed
as provided herein, the ownership thereof shall be fully vested on the
Municipality.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang
Bayan may, by a duly approved ordinance, and upon notice of not less than
twenty (20) days, sell and dispose of the real property acquired the preceding
paragraph at public auction. The proceeds of the sale shall accrue to the
general fund of this Municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through

Judicial Action. The Municipality may enforce the collection of delinquent
taxes, fees, charges or other revenues by civil action in any court of

competent jurisdiction. The civil action shall be filed by the Municipal
Treasurer within the period prescribed in Section 194 of the Republic Act No.
7160, as implemented under Article 284 of the Implementing Rules and
Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be
repeated if necessary until the full amount due, including all expenses is
collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall
be exempt from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local tax, fee or charge, including the
related surcharge and interest:
1. Tools and the implements necessarily used by the delinquent taxpayer in

the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for
that purpose by the delinquent taxpayer, such as he may select, of a value
not exceeding Ten Thousand Pesos (P10,000.00);
5. Provisions, including crops, actually provided for individual or family use

sufficient for four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a fisherman earns his
livelihood; and
8. Any material or article forming part of a house or improvement of any real

property.
Article C. Taxpayer's Remedies
Section 7C.01. Periods of Assessment and Collection. –
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the
date they became due. No action for the collection of such taxes, fees, or
charges, whether administrative or judicial, shall be instituted after the
expiration of such period: Provided, that taxes, fees, or charges which have
accrued before the effectivity of the Local Government Code of 1991 may be
assessed within a period of five (5) years from the date they became due.

(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the
same may be assessed within ten (10) years from discovery of the fraud or
intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the
date of assessment by administrative or judicial action. No such action shall be
instituted after the expiration of said period: Provided, however, that taxes,
fees and charges assessed before the effectivity of the LGC of 1991 may be
assessed within a period of three (3) years from the date of assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs
shall be suspended for the time during which:
1. The treasurer is legally prevented from making the assessment of

collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing

before expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02. Protest of Assessment. – When the Municipal Treasurer or his duly
authorized representative finds that correct taxes, fees, or charges have not been
paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge,
the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may
file a written protest with the Municipal Treasurer contesting the assessment;
otherwise, the assessment shall become final and executory. The Municipal
Treasurer shall decide the protest within sixty (60) days from the time of its filing. In
cases where the protest is denied, the taxpayer shall have thirty (30) days from the
receipt of denial or form the lapse of the sixty-day period prescribed herein within
which to appeal with the court of competent jurisdiction otherwise the assessment
becomes conclusive and unappealable.
Section 7C.03. Claim for Refund of tax Credit. – No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or
illegally collected until a written claim for refund or credit has been filed with the
Municipal Treasurer. No case or proceeding shall be entertained in any court after the
expiration of two (2) years from the date of payment of such tax, fee or charge, or from
the date the taxpayer is entitled to a refund or credit.
Section 7C.04. Legality of this Code. - Any question on the constitutionality or

legality of this Ordinance may be raised on appeal within thirty (30) days from the
effectivity thereof to the Secretary of Justice who shall render a decision within sixty
(60) days from the date of receipt of the appeal: Provided, however, that such appeal
shall not have the effect of suspending effectivity of this Ordinance and the accrual
and payment of the tax, fee or charge levied herein: Provided finally, that within thirty
(30) days after the receipt of the decision or the lapse of the sixty-day period without

the Secretary of Justice acting upon the appeal, the aggrieved party may file the
appropriate proceedings with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01. Power to Levy Other taxes, Fees or Charges. – The Municipality
may exercise the power to levy taxes, fees or charges on any base or subject not
otherwise specifically enumerated herein or taxed under the provisions of the National
Internal revenue Code, as amended, or other applicable laws: Provided, that the
taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or
contradictory to declared national policy. Provided, further, that the ordinance levying
such taxes, fees or charges shall not be enacted without any prior public hearing
conducted for the purpose.
Section 7D.02. Publication of the Revenue Code. – Within ten (10) days after its
approval, a certified copy of this Ordinance shall be published in full for three (3)
consecutive days in a newspaper of local circulation. Provided, however, that in cases
where there are no newspapers of local circulation, the same may be posted in at
least two (2) conspicuous and publicly accessible places.
Section 7D.03. Public Dissemination of this Code. – Copies of this Revenue Code
shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04. Authority to Adjust Rates. – The Sangguniang Bayan shall have the
sole authority to adjust tax rates as prescribed herein not oftener than once every five
(5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates
fixed under the LGC.
Section 7D.05. Withdrawal of Tax Exemption Privileges. – Unless otherwise

provided in this Revenue Code, tax exemptions or incentives granted to, or presently
enjoyed by all persons, whether natural or juridical, including government-owned or
controlled corporations, except local water districts, cooperatives duly registered under
RA 6938, non-stock and non-profit hospitals and educational institutions, business
enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, from the date of registration, business
entity, association, or cooperatives registered under RA 6810, and printer and/or
publisher of books or other reading materials prescribed by DECS as school texts or
references, insofar as receipts from the printing and/or publishing thereof are
concerned, are hereby withdrawn.
CHAPTER VIII. GENERAL PENAL PROVISIONS
Section 8.01. Penalties for Violation of Tax Ordinance. – Any person or persons
who violates any of the provisions of this Ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a
fine of Two Thousand and Five Hundred Pesos (P 2,500.00) or imprisonment of not
less than one (1) month nor more than six (6) months, or both, at the discretion of the
court.

If the violation is committed by any juridical entity, the President, General Manager, or
the individual entrusted with the administration thereof at the time of the commission of
the violation shall be held responsible or liable therefor.
Punishment by a fine or imprisonment as herein provided for, shall not relieve the
offender from the payment of the tax, fee or charge imposed under this Ordinance.
CHAPTER IX. FINAL PROVISIONS
Section 9.01. Separability Clause. – If for any reason, any section or provision of this
Ordinance shall be held to be unconstitutional or invalid by competent authority, such
judgment or action shall not affect or impair the other sections or provisions thereof.
Section 9.02. Applicability Clause. – All other matters relating to the impositions in
this Ordinance shall be governed by pertinent provisions of existing laws and other
ordinances.
Section 9.03. Repealing Clause. – All ordinances, rules and regulations, or part
thereof, in conflict with, or inconsistent with any provisions of this Ordinance are
hereby repealed or modified accordingly.
Section 9.04. Effectivity. - This Ordinance shall take effect on _______________.
Enacted, _______________.

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TABLE OF CONTENTS

Local Revenue Code Page 2 of 92

Municipal Ordinance No. ________

REVENUE CODE OF THE MUNICIPALITY OF _______________,

Be it ordained by the Sangguniang Bayan of the Municipality of

CHAPTER I. GENERAL PROVISIONS

Article B. Construction of Provisions

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

(g) Conflicting Provisions of Sections. If the provisions of the different sections in

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

(c) Cooperative is a duly registered association of persons, with a common bond of

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

The term "resident foreign" when applied to a corporation means a foreign

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

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

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

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(v) Shopping Centers refers to business establishments which may include

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

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Article A. Graduated Tax on Business

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

The term by-products shall mean those materials which in cultivation or

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

(e) Banks and other Financial Institutions include non-bank financial

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

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(o) Manufacturer includes every person who, by physical or chemical process,

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

Amount of Gross Sales/Receipts For the Amount of Tax per

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

Amount of Gross Sales/Receipts For the Amount of Tax per

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

(1) Rice and Corn;

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Amount of Gross Sales/ Receipts For the Amount of Tax per

Amount of Gross Sales/Receipts For the Amount of Tax per

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

2. Amusement places, including places wherein customers thereof actively

4. Lessors, dealers, brokers of real estate;

5. On travel agencies and travel agents

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

7. Subdivision owners/ Private Cemeteries and Memorial Parks

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

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11. Operators of computer services establishment

14. General consultancy services

Amount of Gross Sales/Receipts For the Amount of Tax per

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

Article B. Tax on Mobile Traders

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