REPUBLIC OF THE PHILIPPINES PROVINCE OF NEGROS OCCIDENTAL CITY OF SAGAY OFFICE OF THE SANGGUNIANG PANLUNGSOD

CITY ORDINANCE NO. 2013-005

AN ORDINANCE ENACTING THE REVISED CITY REVENUE CODE OF THE CITY OF SAGAY, PROVINCE OF NEGROS OCCIDENTAL.

Be it ordained by the Sangguniang Panlungsod of the City of Sagay, Province of Negros Occidental that, the City Ordinance No. 2013-002, otherwise known as the Revised City Revenue Code of the City of Sagay be adopted, to read as follows:

CHAPTER 1 GENERAL PROVISIONS

ARTICLE A

TITLE AND SCOPE

SECTION 1A.01 TITLE. This ordinance shall be known as the Revised City Revenue Code of 2013 of the City of Sagay in the Province of Negros Occidental, pursuant to R.A. 7160, otherwise known as the Local Government Code of 1991.

SECTION 1A.02 SCOPE. This Code shall govern all matters in relation to the levy, assessment and collection of taxes, fees, charges, and other impositions within the jurisdiction of the City of Sagay, Province of Negros Occidental.

ARTICLE B

CONSTRUCTION OF PROVISIONS

SECTION 1B.01. 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 Rule. 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.

Revised Revenue Code of 2013 Page 2 of 185 pages x------x (e) Reference. 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 provision 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 provision of the different sections in the same article conflict with each other, the provision 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) City - shall refer to the City of Sagay

(c) City Mayor - shall refer to the Mayor of the City of Sagay

Note: All other City Officials mentioned in this Code shall refer to the City Officials of the City of Sagay

(d) Charges - refers to pecuniary liability, as rents, or fees against property, persons or organization.

(e) 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.

(f) Corporation - includes partnerships, no matter how created or organized, joint stocks 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 geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional 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.

(g) Credit – shall mean any loan, mortgage, deed of trust, advance or discount, and Conditional sales contract, any contract to sell, or sale or contract of sale of property or service, either for present or future delivery, under which, part or all of the price is payable subsequent to the making of such sale or contract; any rental-purchase contract; any option, demand, lien, pledge, or other claim against, or for the delivery of, property or money, any purchase, or other acquisition of or any credit upon the security of, any obligation or claim arising out of foregoing, and any transaction or series of transactions having similar purpose or effect.

(h) 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;

(i) Fee - means a charge fixed by law or ordinance for the regulation or Inspection of a business 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;

2 Revised Revenue Code of 2013 Page 3 of 185 pages x------x

(j) Franchise - is a right or privilege, affected with Public interest which 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;

(k) Gross Sales or Receipts - includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person’s excluding discounts if determinable at the time of sales return, excise tax, and value-added tax (VAT);

(l) Levy - means an imposition or collection of an assessment, tax, fee, charge, or fine.

(m) 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.

(n) Operator - includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking.

(o) Persons - means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;

(p) Privilege - means a right or immunity granted as a peculiar benefit, advantage or favor.

(q) Rental - means the value of the consideration, whether in money, or otherwise, given for he enjoyment or use of a thing.

(r) Residents - refer to natural persons who have their habitual residence in the city 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 this city. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;

(s) Revenue - includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes.

(t) Services - means the duties, work or functions performed or discharge by a government officer or by a private personnel contracted by the government as the case may be.

(u) Sangguniang Panlungsod – shall refer to the Sangguniang Panlungsod of Sagay City.

(v) 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.

SECTION 1C.02. WORDS & PHRASES Not HEREIN EXPRESSLY DEFINED. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 otherwise known as the Local Government Code of 1991.

3 Revised Revenue Code of 2013 Page 4 of 185 pages x------x CHAPTER 2 CITY TAXES AND OTHER IMPOSITIONS

ARTICLE A DEFINITION OF TERMS

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) Advertising Sign – a sign that directs the attention to a business, profession, commodity, service or entertainment conducted, sold or offered at a place other than where the business, profession, etc. is located; an off-premise sign.

(c) Agricultural products – includes the yield of the soil , such as corn, rice, heat, rye, coconuts, sugarcane, tobacco, root crops, vegetable, 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.

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 styrofor 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.

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, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market;

(d) Amusement - is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;

(e) Amusement places - includes 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.

(f) Banks and other financial institutions - shall include banks, 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 laws, or rules and regulations there under;

As used herein, the term “banks or banking institutions” shall refer to persons or entities engaged in the lending of funds obtained from the public through the receipt of deposits or the sale of bonds, securities or obligations of any kind and all entities regularly conducting such operations. The term “banks” and “banking institutions” are synonymous and interchangeable.

For purposes of this ordinance, banks shall be classified as follows: 1). Commercial banks 2). Thrift banks composed of – a. Savings and Mortgage banks

4 Revised Revenue Code of 2013 Page 5 of 185 pages x------x b. Stock savings and loan associations c. Private development bank 3). Regional unit banks consisting of rural banks 4). Specialized and unique Government Banks like the Development Bank of the Philippines which are governed by their respective charters 5). Other classes of banks as may be authorized by the Monetary Board of the Central Bank of the Philippines 6). Branches of the above-cited banks which have been authorized to be established nationwide by the Monetary Board of the Central Bank of the Philippines.

Banking Institutions include the following:

1). Entities regularly engaged in the lending of funds or purchasing of receivables or other obligations with funds obtained from the public through the issuance, endorsement or acceptance of debt instruments of any kind for their own account, or through the issuance of certificates of assignments or similar instruments with recourse, trust certificates, or of repurchase agreements, whether any of these means of obtaining funds from the public is done on a regular basis or only occasionally.

2). Entities regularly engaged in the lending of funds which receive deposits only occasionally; and

3). Trust companies, building and loan associations, non-stock savings and loan associations.

(g) Bars - include beer gardens or place where intoxicating and fermented liquors or malt are sold disposed of or given away for compensation, even without foods where the service of hostesses and/ or waitresses are employed and where customers are entertained by occasional dancing to music not rendered by regular dance orchestra or musician hired for the purpose, otherwise the place shall classified as a dance hall or night club. A “cocktail lounge” is considered a bar even if there are no hostesses or waitresses to entertain customers.

(h) Billboard – a panel for painting and posting of advertisement sign

(i) Branch – is a fixed place in a locality established as a branch of a banking or financing institution, as authorized by the Securities and Exchange Commission. However, a regional or extension office shall not be considered as a branch.

(j) 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.

(k) Business agent (Agente de negocios) – 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.

(l) Business Sign – a sign that directs the attention to a profession, business, commodity, Service or entertainment offered at the place where the business is located; an on- premise sign.

(m) 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, before or after the dancing, and where professional hostesses or dancers are employed.

(n) Capital – signifies the actual estate whether in money or property owned by an individual or corporation. It is a fund with which it transacts its business which would be liable to each creditor, and which in case of insolvency passes to a receiver.

5 Revised Revenue Code of 2013 Page 6 of 185 pages x------x

(o) Capital Investment - is the capital which 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;

(p) Carinderia - refers to any public eating place where foods already cooked are served at a price.

(q) Collecting Agency – includes any person other than a practicing Attorney-at-Law engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore, while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability, or credit of any persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore.

(r) Common Carrier - includes a person, corporation, firm or association engaged in the business of Carrying or transporting passengers or goods, or both, by land, water or air, for compensation, offering its services to the public.

(s) Compounder - comprises every person who, without rectifying, purifying or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatsoever.

(t) Countryside and Barangay Business Enterprises – refers to any business entity, association, cooperative registered under the provision of Republic act Number Sixty- Eight Hundred Ten (RAno. 6810) , otherwise known as “ magna carta for Country and Barangay. Business Enterprises (Kalakalan 20)

(u) Contractor - includes persons, natural or juridical, not subject to professional tax under Section 139 of R.A. 7160, otherwise known as 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 Section, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling demolition and salvage works contractors, proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or power, proprietors or operators of smelting plants, engraving, plating, and plastic lamination establishments 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 recutting of lumber, and sawmills under contract to saw or cut logs belonging to others, proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines, proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; 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 building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers; smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review of bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors.

The term “contractor” shall also include, but shall not be limited to, tax subjects enumerated under Section19 of Presidential Decree No. 231, but which are no longer included in the

6 Revised Revenue Code of 2013 Page 7 of 185 pages x------x enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration;

(v) 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;

(w) Display Sign – any material, device or structure that is arranged, intended, designed, or used as an advertisement, announcement or directory. This includes sign, sign screen, billboard or advertising device of any kind.

(x) Display Stand – any movable device or structure, table, showcase, cabinet and the like where goods or periodicals are displayed.

(y) Distillers of spirits - comprises all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete.

(z) Electrical Sign or Neon Lights – any sign which has characters, letters, figures, designs, faces, backgrounds or outline illuminated by the incandescent or fluorescent lamps or luminous tubes as part of the sign proper. These light sources being external or internal.

(aa) Financing companies – shall refer to corporations or partnerships, except those regulated by the Central Bank of the Philippines, Insurance Commission and the Cooperative Development Authority, which are primarily organized for the purpose of extending credit facilities to consumers and to industrial, commercial or agricultural enterprises, either by discounting or factoring commercial papers or accounts receivable, or by buying and selling contracts, leases, chattel mortgages, or other evidences of indebtedness, or by leasing of motor vehicles, heavy equipment and industrial machinery, business and office machines and equipment, appliances and other movable property.

(ab) Forest Products - means timber, pulp-wood/chip wood, 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.

(ac) Forest Lands - include the public forest, the permanent forest or the forest reserves, and forest reservations.

(ad) General Building Contractor – is a person whose principal contracting business is in connection with any structure built, being built or to be built for the support shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its constructions the use of more than two unrelated building trades, or crafts, or to do or superintend the whole or any part therefore, such structure includes sewers and sewerage disposal plants and system, parks, playground and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouse, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above-mentioned fixed work.

(ae) General engineering contractor – is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge, and skill including the following divisions or subject; irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, dock and wharves, shipyard and port, dams hydroelectric projects, levees, river control and reclamation work, railroads, highways, streets and roads, tunnels, airport and

7 Revised Revenue Code of 2013 Page 8 of 185 pages x------x airways, waste reduction plants, bridges, overpasses, underpasses and other similar work, pipelines and other system for the transmission of petroleum and other liquid or gaseous substances, land leveling and earthmoving projects, excavation, grading, trenching, paving and surfacing works.

(af) Ground Sign – a sign resting on the ground.

(ag) Head Office – shall refer to the main office of the banking or financing institution indicated in the pertinent documents submitted to the Securities and Exchange Commission or to the Monetary Board of the Central Bank of the Philippines, the locality specifically mentioned in the Articles of Incorporation and other official registration papers as being the official address of said Head Office

(ah) Hotels - includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guest. A hotel shall be considered as living quarters and shall have the privilege to accept any number of quests and to serve food to the quests therein.

(ai) 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 such 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 person entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non- exempt private person or entities, the purchaser or recipient shall be considered the importer thereof.

(aj) Independent wholesaler - means a person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction.

(ak) Lending Investor – includes all persons who make a practice of lending money for themselves or others at interest.

(al) Lodging house or buildings, or portion thereof - in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses.

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

(an) Manufacturing of Cigars or Cigarettes – includes those whose business is to make or manufacture cigar or cigarettes or both for sale or who employed others to make or manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed, to make cigar or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigar and cigarettes.

(ao) Manufacturer of Tabacco - includes every person whose business is to manufacture tobacco or snuff, or who employs others to manufacture tobacco or snuff whether such manufactured by cutting, pressing grinding, or rubbing any raw tobacco, or otherwise preparing raw or leaf tobacco

8 Revised Revenue Code of 2013 Page 9 of 185 pages x------x or manufactured or partially manufactured tobacco and snuff or putting up for consumption scraps, refuse or stems of tobacco resulting from any waste by shifting, screening or by any other process.

(ap) Marginal Farmer or Fisherman - refers to an individual 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 (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher;

(aq) Money shop - is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposits and extend short time loans for specific purposes.

(ar) Motel - includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles.

(as) Motor cab or Motorized Tricycle – is a cab attached to a motorcycle usually at the right side of a motorcycled with passenger cab.

(at) Pawnbrokers - includes every person engaged in granting loans on deposits or pledges of personal property on the condition of returning the same at stipulated prices; displaying at his place of business their gilt or yellow balls of exhibiting a sign or money to loan on personal property or deposit or pledge.

(au) Peddler - means any person who, either for himself/herself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Code.

(av) Poster – a fabricated flat surface upon which a message is either posted or printed.

(aw) Purchase Discount – is the difference between the value of the receivable purchased or credit assigned, and the net amount paid by the finance company for such purchase or assignment, exclusive of fees, service charges, interest and other charges incident to the extension of credit.

(ax) Real Estate Dealer - includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part- time dealer in real estate or as an owner of rented property or properties rented or offered to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sublessor of property rented or offered to rent for an aggregate amount of one thousand pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-seven (CA 567) shall not be considered as a real estate dealer under this definition.

(ay) Rectifier - comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, work, wash, sap, or syrup through continuous closed vessels and pipers 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.

(az) Repacker of wines or distilled spirits - includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at retail.

9 Revised Revenue Code of 2013 Page 10 of 185 pages x------x (ba) Restaurant - refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.

(bb) Retail - means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold;

(bc) Retail Dealer in Domestic Liquor – includes every person except a retail dealer in who for himself or on commission sells or offers for sale wine or distilled spirits, such as rum, at any time and not for resale.

(bd) Retail Leaf Tobacco Dealer – include every person who for himself or on commission sells leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes, or manufactured tobacco, but the term does not include a planter or producer as far it concerns the sale of leaf tobacco of his own production.

(be) Sign – any letter, word, numeral, pictorial, presentation, illustration, decoration, emblem, device, symbol or trademark, flag, banner or pennant, or any other figure of similar character that is:

1) attached to, painted on or in any manner represented on a building or structure 2) used to announce, direct attention to or advertise, and visible to the public

(bf) Streamers – any sign made of polyethylene or clothing materials put up above and across the streets or any other place.

(bg) Temporary Sign – a sign of cloth or other light and/or combustible material, with or without frame installed for a limited period of time.

(bh) Vessel - includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water.

(bi) Wall Sign – a sign painted or attached or fastened to the surface of the wall or any part of a building or structure the display surface of which is parallel to the wall surface.

(bj) Wholesale - means a sale where the purchaser buys or imports the commodities for resale, regardless of the quantity of the transaction.

(bk) Wholesale Dealer of Distilled Spirits and Wines – comprehends every person who for himself or on commission, sells or offers for sale wines or distilled spirits in larger quantities than five liters at any time or who sells or offers the sale for the purpose of resale regardless of quantity.

(bl) Wholesale Dealer of Fermented Liquor – means anyone , who for himself or on commission, sells or offers for sale fermented liquors in larger quality than five liters at one time, or sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquor) for the purpose of resale, regardless of quantity

ARTICLE B

BUSINESS TAXES

SECTION 2B.01 IMPOSITION OF TAX. – There is hereby levied on the businesses mentioned in this Article at rates prescribed, therefore. The tax is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid.

(a). On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any ARTICLE of commerce of

10 Revised Revenue Code of 2013 Page 11 of 185 pages x------x whatever kind or nature, in accordance with the following schedule:

Gross Sales/Receipts Amount of Tax Per Annum For the Preceding Calendar Year:

Less than P 10,000.00 P 180.00

10,000 or more but less than 15,000.00 240.00

15,000.00 or more but less than 20,000.00 330.00

20,000.00 or more but less than 30,000.00 485.00

30,000.00 or more but less than 40,000.00 725.00

40,000.00 or more but less than 50,000.00 905.00

50,000.00 or more but less than 75,000.00 1,450.00

75,000.00 or more but less than 100,000.00 , 1,815.00

100,000.00 or more but less than 150,000.00 2,420.00

150,000.00 or more but less than 200,000.00 3,025.00

200,000.00 or more but less than 300,000.00 4,235.00

300,000.00 or more but less than 500,000.00 6,000.00

500,000.00 or more but less than 750,000.00 8,800.00

750,000.00 or more but less than 1,000,000.00 11,000.00

1,000,000.00 or more but less than 2,000,000.00 15,125.00

2,000,000.00 or more but less than 3,000,000.00 18,150.00

3,000,000.00 or more but less than 4,000,000.00 21,780.00

4,000,000.00 or more but

11 Revised Revenue Code of 2013 Page 12 of 185 pages x------x less than 5,000,000.00 25,410.00

5,000,000.00 or more but less than 6,500,000.00 26,810.00

6,500,000.00 or more P26,812.50 plus at a rate of forty one percent (41%) of one percent (1%) in excess of P6,500,000.00

The preceding rates shall apply only to 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. Export sales are subject to tax rates under this Chapter.

(b). On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with following schedules :

Gross Sales/Receipts Amount of Tax For the preceding Per Annum Calendar Year

Less than P1,000.00 P19.00

1,000.00 or more but less than 2,000.00 35.00

2,000 or more but less than 3,000.00 55.00

3,000 or more but less than 4,000.00 79.00

4,000 or more but less than 5,000.00 110.00

5,000 or more but less than 6,000.00 133.00

6,000 or more but less than 7,000.00 157.00

7,000 or more but less than 8,000.00 180.00

8,000 or more but less than 10,000.00 205.00

10,000 or more but less than 15,000.00 242.00

15,000 or more but less than 20,000.00 302.00

20,000 or more but less than 30,000.00 363.00

30,000 or more but

12 Revised Revenue Code of 2013 Page 13 of 185 pages x------x less than 40,000.00 484.00

40,000 or more but less than 50,000.00 726.00

50,000 or more but less than 75,000.00 1,089.00

75,000 or more but less than 100,000.00 1,452.00

100,000 or more but less than 150,000.00 2,057.00

150,000 or more but less than 200,000.00 2,662.00

200,000 or more but less than 300,000.00 3,630.00

300,000 or more but less than 500,000.00 4,840.00

500,000 or more but less than 750,000.00 7,260.00

750,000 or more but less than 1,000,000.00 9,680.00

1,000,000 or more but less than 2,000,000.00 11,000.00

2,000,00000 or more P11,000.00 plus at a rate of fifty percent (55%) of one percent (1%) in excess of P2M

The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided in this Article.

(c) On exporters, and or manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Section:

(1) Rice and corn;

(2) Wheat of cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other 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;

13 Revised Revenue Code of 2013 Page 14 of 185 pages x------x (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 rates not exceeding one half (1/2) of the rates prescribed under pars. (a), (b), and (d) of this article.

(d.) On retailers,

Gross Sales/Receipts Rate of Tax For the Preceding Year Per Annum

More than P50,000.00 up to 400,000.00 2.2%

More than P 400,000.00 2.2% plus 1.1% of the excess of 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 is Fifty thousand Pesos (P50,000.00) or less, subject to existing laws and regulations.

(e.) On contractors and other independent contractors, and business establishment principally rendering or offering services such as those mentioned below:

Accounting services Advertising agencies Arrastre services Assaying laboratories Barber shops Battery charging shops Beauty parlors Belt and buckle shop Blacksmith Booking offices or local exchange (except imported film) Breeding of gamecocks and other sporting animals belonging to others Brokerage Business agents and other independent contractors (juridical or natural) not included among those subject to the occupation tax under section 12 of the Local Tax Code and whose activity consists essentially in the sale of all kinds of services for a fee Business management services Carpentry shops Cinematographic film owners, lessors or distributors video tape coverage Collecting agencies Commercial or immigration brokers

14 Revised Revenue Code of 2013 Page 15 of 185 pages x------x Construction and/or repair shops of motor vehicles, motorcycles-for-hire bicycle and/or tricycles. Delivery services Drafting and architectural services Dyeing establishments Escort services Funeral parlors Furniture repair shops Garages General engineering, general building and specialty contractors, filling, demolition and salvage contractors Goldsmiths and silversmiths Hemp-grading establishments House and/or sign painters Ice and cold storage Indentor or indent services Janitorial services Judo-Karate schools Key smiths Lathe machine shops Laundry shops Legal and other professional services Lumberyards Massage and therapeutic clinic Meteography services Medical and dental clinic Milling service Mining service Painting shops Parking lots Pedicab operators or proprietors Perma press establishments Persons engaged in the installation of water system, gas or electric lights, heat or power, sound and light system Plastic lamination, photostatic, white.blue printing, recopying or duplicating services Photographic studio Private hospitals Promotional services Proprietors or operators of smelting plants, engraving plants and plating establishments Public ferries Public warehouses or bodegas Purchasing agencies Recapping plant Recopying and duplicating services like Xerox copying, mimeographing and typing services Rental of equipments, furniture, bicycle, vehicles skates, tractors and other agricultural implements Repair of welding shops Repair services for household appliances, typewriters, etc. Roasting of pigs, fowls and sold for retail Sawmills under contract to saw or cut logs

15 Revised Revenue Code of 2013 Page 16 of 185 pages x------x belonging to others; chainsaws operators or proprietors Sculptor shops Service stations Shipyards for repairing ships for others Shoe repair shop Shops for planning, surfacing or recutting of lumber Shops for shearing animals Slendering or body building saloons Staples Stevedoring services Tailor or dress shops Tinsmiths Transportation terminals Upholstery shops Vaciador shops Vocational schools including driving and IBM schools Vulcanizing shops Warehousing, forwarding services or transloading stations Watch repair center or shops All other contractors and service establishments

With Gross Sales/Receipts Amount of Tax For the preceding Per Anum Calendar Year

Less than 5,000.00 P30.00 5,000.00 or more but less than 10,000.00 67.00 10,000.00 or more but less than 15,000.00 114.00

15,000.00 or more but less than 20,000.00 181.00

20,000.00 or more but less than 30,000.00 302.00

30,000.00 or more but less than 40,000.00 423.00

40,000.00 or more but less than 50,000.00 605.00

50,000.00 or more but less than 75,000.00 968.00

75,000.00 or more but less than 100,000.00 1,452.00

100,000.00 or more but less than 150,000.00 2,178.00

150,000.00 or more but less than 200,000.00 2,904.00

16 Revised Revenue Code of 2013 Page 17 of 185 pages x------x

200,000.00 or more but less than 250,000.00 3,993.00

250,000.00 or more but less than 300,000.00 5,082.00

300,000.00 or more but less than 400,000.00 6,776.00

400,000.00 or more but less than 500,000.00 9,075.00

500,000.00 or more but less than 750,000.00 10,175.00

750,000.00 or more but less than 1,000,000.00 11,275.00

1,000,000.00 or more but less than 2,000,000.00 12,650.00

2,000,000.00 or more P12,650.00 plus at at the rate not exceeding fifty percent (55%) of one percent (1%)

For purposes of this section, the tax on 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.

(f) On banks and other financial institutions, such as 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, at rate of_55%_ of one percent (1%) on the gross receipts of the preceding calendar year derived from the interest, commissions and discounts from the lending activities. income from financial leasing, dividends, rentals on property and profit from exchange of sale property, insurance premium.

1. Interest from loans and discounts – this represents interest earned and actually collected on loans and discounts. The following is a breakdown:

a. Discounts earned and actually collected in advance on bills discounted. b. Interest earned and actually collected on demand loans c. Interest earned and actually collected on time loans, including earned portions of interest collected in advance d. Interest earned and actually collected on mortgage contracts receivables.

2. Interest earned and actually collected on interbank loans; 3. Rental of property – this represents the following rental income:

a. Earned portion of rental collected in advance from lessees of safe deposit boxes; b. Rental earned and actually collected from lessees on bank premises and equipment.

17 Revised Revenue Code of 2013 Page 18 of 185 pages x------x

4. Income earned and actually collected from acquired assets; 5. Income from sale or exchange of assets and property; 6. Cash dividends earned and received on equity investments; 7. Bank commissions from lending activities; 8. Income component of rentals from financial leasing. 9. Time, Place and Manner of Payment. - The tax shall be payable to the City Treasurer or his authorized deputies on or before January 20 of every year. 10. Administrative Provisions:

a. At the time of the annual payment of the tax due, the bank shall submit to the City Treasurer a Schedule of Annual Income for the preceding calendar year. b. Activities which are inherent, related, necessary or incidental to the banking business shall be treated as one business activity subject to the same tax thereon, which shall be computed on the basis of the combined gross receipts of all said banking activities, as defined above. c. The provision requiring a person or entity to get a separate mayor’s permit for each business activity shall not apply to the banking activities, as defined above. d. The City Treasurer or through any of his deputized representatives duly authorized in writing may examine the books of accounts and other pertinent records of banks in order to ascertain, assess, and collect the correct amount of tax due. The examination shall be made during regular office hours not oftener than once a year for every tax period, which shall be limited to verifying the summary of transactions contained in the prescribed form submitted by the bank upon which the declaration of gross receipts for the preceding calendar year has been based and tax paid thereon. e. Such examination shall be certified by the examining official, which certification shall be made of record in the books of accounts of the bank examined.

11. Situs of the Tax – For purposes of collection of the tax, the following shall apply: All transactions filed with or negotiated in the branch and the gross receipts derived from said transactions shall be taxable by the city.

This rule shall be applied to:

(1) transactions negotiated with and approved by the branch manager under his own authority; or (2) transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager, are forwarded to the Head Office for final approval.

The gross receipts derived from transactions made by the Head Office, except gross receipts recorded in the branches, shall be taxable by the city if such Head Office is located in the city.

In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality, the bank shall give due notice of such transfer or relocation to the city mayor within fifteen (15) days after such transfer or relocation is effected.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempted from the peddlers tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.

18 Revised Revenue Code of 2013 Page 19 of 185 pages x------x g). On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city, under a certificate of public convenience and necessity or similar franchises:

Amount of Tax Per Annum

Air-conditioned buses P500/unit Buses without air conditioning 375/unit "Mini" buses 250/unit Jeepneys/Fieras/Tamaraws 250/unit V-Hires 150/unit

(h.) On any businesses at the rate of two-percent (2.2%) of gross sales or receipts of the preceding calendar year but not less than the amount indicated in the following schedule:

h-1). On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers: Minimum Tax Per Annum (a). Café and Cafeteria 220.00 (b). Ice cream and other refreshment parlors and soda fountain bars 330.00 (c). Carinderias 550.00 (d). Restaurants 1,100.00 (e). Fastfoods 1,650.00 (f). Food Caterers 1,650.00

(h-2). On owners or operators of privately-owned supermarkets, shoping centers including mini marts. Use Paragraph (h) as basis in the computation of tax.

(h-3). On real estate dealers, subdivision operators, and lessors of real estate or dealers of real estate whose main business is involved with independent buying and selling of house and/or lot building and/or lot:

In case of a newly-started business, the tax shall not be less than the minimum Five Hundred Fifty (P550.00) Pesos as fixed above.

(a). On Subdivisions operators, Per square meter/annum P 0.10

The computation of tax shall be based only on the total area of the remaining lots titled in the name of the subdivision operator.

(b). On lessors or sublessors of real estate including accessories, apartels, pension units, apartments, townhouses, condominiums, house for lease, rooms and spaces for rent:

Amount of tax Per Annum

With gross receipts for the preceding calendar year 1.5% per annum For newly started business, the initial tax shall be at the rate of P550.00

(h-4). On private cemeteries and memorial parks with an area Less than 2 hectares P2,200.00 2 hectares to 5 hectares 3,000.00

19 Revised Revenue Code of 2013 Page 20 of 185 pages x------x More than 5 hectares 4,000.00

(h-5). On boarding houses 220.00

(h-6). On the business of dealers and retailers of fermented liquors distilled spirits, wines and tuba. a. Wholesale Dealers of Imported wines 2,200.00 b. Retail Dealers of Imported wines 1,000.00 c. Wholesale Dealers of domestic wines 1,100.00 d. Retail Dealers of domestic wines 400.00 e. Wholesale Dealers of fermented liquors 1,100.00 f. Retail Dealers of fermented liquors 150.00 g. Dealers, Distributors, Retailers of tuba and the like 220.00

(h-7) On tobacco dealers

Retail leaf tobacco dealers 110.00 Wholesale leaf tobacco dealers 220.00 Retail manufactured tobacco dealers (cigars & cigarettes) 275.00

(h-8) On amusement places

Day and Night Club 6,600.00 Day club and night club 4,400.00 Cocktail lounge or bar 1,760.00 Cabarets or dance hall 2,200.00

Bathhouse or swimming pool, resort and other similar places 330.00

Skating rink 550.00 Billiard and pool hall

220.00 a. For the first table b. For each additional table 50.00

Bowling Alley

1,100.00 a. Automatic, per lane b. Non-automatic, per lane 850.00

Circus, carnival or the likes 1,100.00 Merry-go-round, roller coaster, ferries wheel, and other similar contrivances 550.00 Shooting gallery and other contrivances for recreation 220.00 Vaudevilles and shows 110.00 Boxing Stadium 1, 100.00 Boxing Contest 550.00

20 Revised Revenue Code of 2013 Page 21 of 185 pages x------x Cockpit 6,600.00 Plus: Sultada Fees Per cockfight Derby cockfight 22.00 Ordinary cockfight 6.50 Race track 4,400.00 Theaters and Cinemahouses: a. w/ orchestra only w/ seating

capacity of less than 500 persons 750.00 b. W/ balcony and orchestra only w/ 1,200.00 seating capacity of 500 to 999 persons c. W/ balcony and orchestra only w/ seating capacity of 1,000 person or more 1,500.00 d. W/ loge, balcony and orchestra 2,250.00 Videohouses operators Fixes 1,100.00 a. Fixed Operator, per day 20.00 b. Itinerant Operator, per day 40.00 Traveling Video Shows 550.00 Theaters: Non-aircon 2,200.00 Aircon 5,500.00

Plus: An amusement tax per admission ticket payable to the City Treasurer within 20 days next following the month for which the tax is due as regards operators and within 10 days next following business day with respect to itinerant operators 0.11

a. Internet Café 500.00 b Tennis and Sports Court 500.00

(h-9) On Owner/Operators of Amusement devices: 1. Jukebox machines (each machine) 110.00 2. Sing-a-long joints 110.00 3.Apparatus for Visual Entertainment/Machine 20 0.00 4. Video Machine Operator 500.00

(h-10) On common carriers Motorized Tricycles 110.00/unit

Motorized bancas, watercraft or pumpboat 220.00/unit Pedicabs 110.00/unit

(h-11) On golf links 6,600.00

(h-12) Water refilling station 800.00

(h-13) Cellular phone repairs, sales and accessories 300.00 i). On peddlers engaged in the sale of any merchandise or article of commerce, at a rate of Fifty five pesos (P55.00) per peddler annually.

SECTION 2B.02 COMPUTATION AND PAYMENT OF BUSINESS TAXES

(a) The taxes imposed herein 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

21 Revised Revenue Code of 2013 Page 22 of 185 pages x------x 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.

(b) In cases where a person conducts or operates two or more related businesses provided for in this Article any one person, natural or juridical, shall require the issuance of a separate permit or license to each business.

SECTION 2B.03. TIME OF PAYMENT. - Unless specifically provided in the article, the tax imposed in this article shall accrue on the first day of January of each year as regards subject then liable therefore and the same may be paid in quarterly installments within the first twenty (20) days of January and to each subsequent quarter unless extended by the Sangguniang Panlungsod for justifiable reasons but only for a period not exceeding six (6) months.

The tax must be paid to the City Treasurer before any business or activity herein specified can be lawfully begun and pursued and the tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, trade of activity is abandoned, no refund of the tax corresponding to the unexpired quarter or quarters shall be made.

SECTION 2B.0 4. SITUS OF THE TAX.

(a.) DEFINITION OF TERMS

(1) ”Principal Office” – the head or main office of the business 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 city specifically mentioned in the Articles of Incorporation of official registration papers as being the official address of said principal office shall be considered as the situs thereof.

In case there is a transfer or relocation of the principal office to another city, 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 Mayor within (15) days after such transfer relocation is effected.

(2) ”Branch or Sale Office” – a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sales, although order for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issued 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 in 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 purposes 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, agribusiness, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quantity of goods or products.

On site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under of this Code.

22 Revised Revenue Code of 2013 Page 23 of 185 pages x------x (b) Sale Allocation

(1) All sales made by a branch or sales office or warehouse located in this city shall be taxable herein.

(2) In case the principal office is located in this city, and there is no branch, sales office or warehouses in the locality where the sale is made, the sales shall be recorded in the principal office along with the same sales made by said principal office and the tax shall accrue to the City of Sagay.

(3) (a) If the principal office is located in the City of Sagay and the factory, project office, plant or plantations located in another locality, 30%of the sales recorded in the principal office shall be taxable by the city.

(b) If the factory, project office, plant or plantation is located in this city and the principal office is located in another locality, 70% of the sales recorded in the principal office shall be taxable herein.

This sales allocation in (a) and (b) above shall not apply to experimental farms.

(c) If the plantation is located in this city and the factory is located in another locality, 40% of the 70% sales in paragraph 3 (b) shall be taxable therein. On the other hand, if the factory is located in this city and the plantation is located in another locality, 60% of the 70% sales mentioned in paragraph 3 (b) shall be taxable herein.

(d) If the factory, project office, plant or plantation is located in this city and the other factories, project offices, plants or plantation are located in other localities, this city shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period.

In the case of project offices or services and other independent contractors, the term “production” shall refer to the cost of projects actually under taken during the tax period.

(4) All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located therein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the said factory shall be taxable by this city along with the sales made in the principal office.

(5) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the “situs of taxation” shall apply. However the factory or plant, and warehouse of the contractor utilized for the production and storage of the manufacturers projects shall be considered as the factory or plant and warehouse of the manufacturers.

(6) All routes sales made in this city where a manufacturer, producer, wholesaler, maintain a branch or sales office or warehouse shall be recorded in the branch or sale office or warehouse and shall be taxable herein.

(7) This city shall tax the sale of the products withdrawn by route trucks from the branch sales office or warehouse located herein but sold in another locality.

SECTION2B.05. EXEMPTION . Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products are exempted from local tax imposed in this Article.

SECTION 2B.06. 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 2B.07. SURCHARGE FOR LATE PAYMENT. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of

23 Revised Revenue Code of 2013 Page 24 of 185 pages x------x the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax is due. SECTION 2B.08. INTEREST ON UNPAID TAX. In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month on the unpaid tax including surcharges the date it is due until it is fully paid but in no case shall be total interest exceed thirty-six (36) months.

SECTION 2B.09. ADMINISTRATIVE PROVISIONS.

a). Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this article, in this city - shall first obtain a Mayor's Permit and pay the corresponding fees and the business tax imposed under this article.

The tax for a newly started business shall be one twentieth (1/20) of one ( 1% ) percent of the capital investment.

In the succeeding calendar year regardless of when the business starts the tax shall be based on the gross sales and/or receipts of the preceding calendar year or any fraction thereof, or as provided in the pertinent schedule.

b). Issuance and posting of official receipt. The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the paid official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this city.

Every person issued an official receipt for the conduct of 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 person. The receipt shall be produced upon demand by the City Mayor, City Treasurer or their duly authorized representative.

c). Invoices or receipts. All persons subject to the graduated fixed taxes on business shall, for each sale or transfer of merchandise or goods or per services rendered valued at five Pesos (P5.00) 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 style if any and business address. The original of each sales invoices 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 the purpose of this code.

d). Sworn statement of gross receipts or sales. Operators of business subject to the graduated fixed taxes 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 article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipt or submit fraudulent statements, for whatever reason including among others that he failed to provide himself with books, records, and/or subsidiaries for his business. The City Treasurer or his authorized representative may verify or asses the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based, In case where a person conducts or operates two (2) or more businesses enumerated in this Article which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.

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

24 Revised Revenue Code of 2013 Page 25 of 185 pages x------x of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made.

f). Issuance of certification. The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certificate to the effect that the tax has been paid, indicating therein the number of the official receipt issued upon payment of a fee as provided on this Code.

g), Retirement of Business. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the City Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the City Treasurer within thirty (30) days following the closure.

If the tax paid during the year be less than the tax due on said years sales or receipts of the current year, the difference shall be paid before the City Treasurer issued the corresponding Certificate of Retirement upon payment of fees required in this Code.

For purposes of this Article, “TERMINATION” shall mean complete and actual cessation of business operations. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or registration of the same business under a new name will only be considered by the City for record purposes in the course of the renewal of the permit or license to operate the business.

The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed:

1. The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business;

Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and

2. 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 therefore.

3. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books.

h). Transfer of business to other location. Any business for which a City tax has been paid by the person conducting, it may be transferred and continued in any other place within the territorial limits of the city without the payment of additional tax during the period for which the payment of the tax was made.

i). Death of licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, an additional payment shall be required for the residue of the term for which the tax was paid.

SECTION 2B.10 PENALTY. - Any violation of the provision of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos

25 Revised Revenue Code of 2013 Page 26 of 185 pages x------x or imprisonment of not less than One (1) month nor more than Six (6) months or both fine and imprisonment at the discretion of the Court.

ARTICLE C

TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

SECTION 2C.01. IMPOSITION. There is hereby imposed a tax on the sale, donation, barter, or on any other mode of transferring ownership of title of real property at the rate of fifty five percent (55%) of one percent (1%) of the total Consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher.

The fair market value shall be determined by the City Assessor which shall be based on the prevailing schedule of market values approved for use at the time when the corresponding deed of conveyance was presented to the authorities concerned for actual transfer of property records from the name of the seller, donor or transferor to the name of the buyer, donor or transferee.

The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod

SECTION 2C.02. EXEMPTIONS. The sale transfer or other disposition of real property pursuant to R.A. 6657 shall be exempted from this tax. Any mode of transfer, except sale, in favor of the government shall likewise be exempted from this tax.

SECTION 2C.03. TIME, PLACE AND MANNER OF PAYMENT. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed to the City Treasurer or his duly authorized deputies within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death.

SECTION 2C.04. SURCHARGE FOR LATE PAYMENT. Any person liable to pay the tax and who fails to pay the same within the period of sixty (60) days as herein provided shall be subject to a surcharge of twenty-five percent (25%) and an interest at the rate of two percent (2%) per month of the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.

SECTION 2C.05. ADMINISTRATIVE PROVISIONS. The Register of Deeds shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the City treasurer with a copy of any transferring ownership or title to any property within thirty (30) days from the date of notarization.

SECTION 2C.06 . PENALTY – Any violation of the provisions of this Article shall be punished by a fine of not less than ONE THOUSAND PESOS (P 1,000.00) nor more than FIVE THOUSAND PESOS (P 5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, fine and imprisonment at the discretion of the Court.

ARTICLE D

TAX ON BUSINESS OF PRINTING AND PUBLICATION

SECTION 2D.01 . IMPOSITION. There is hereby imposed a tax of the business of person engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, at the rate of fifty five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year.

26 Revised Revenue Code of 2013 Page 27 of 185 pages x------x In case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar years, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein.

SECTION 2D.02. EXEMPTIONS. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempted from the tax herein imposed. Receipts of such nature should be indicated separately in the books or records of the business.

SECTION 2D.03. TIME, PLACE AND MANNER OF PAYMENT. The tax shall be paid to the City Treasurer or his duly authorized deputies within the first twenty (20) day of January of every year. In the case of a newly started business, the owner or operator of the business shall first secure a City Mayor’s Permit and pay the corresponding tax and fees to the City Treasurer before he/she starts the business.

SECTION 2D.04. SURCHARGE AND PENALTIES FOR LATE PAYMENT. Failure to pay the tax on the date due shall be subject to a surcharge of twenty-five (25%) plus interest of two percent (2%) per month from the date it is due including surcharges until it is paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.

SECTION 2D.05. PENALTY – Any violation of the provisions of this Article shall be punished by a fine of not less than ONE THOUSAND PESOS (P 1,000.00) nor more than FIVE THOUSAND PESOS (P 5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both, fine and imprisonment at the discretion of the Court.

ARTICLE E

FRANCHISE TAX

SECTION 2E.01. IMPOSITION. There is hereby levied and imposed notwithstanding any exemption granted by any law or other special law, a tax on businesses enjoying a franchise at the rate of fifty five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipts, or realized, within its territorial jurisdiction, excluding the territorial limits of any city located within the province.

In the case of a newly started business, the tax shall be one-twentieth (1/20) of the one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for preceding calendar year, or any fraction thereof, as provided herein.

The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner:

(a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment.

(b) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office.

SECTION 2E.02. EXEMPTIONS. The province shall not impose the tax on businesses enjoying franchise operating within the territorial jurisdiction of any city located within the province.

(a) The term "business enjoying franchise" shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises.

27 Revised Revenue Code of 2013 Page 28 of 185 pages x------x (b) Government agencies or local government units operating public utilities which need a franchise granted by the proper authorities shall be exempted from the payment of the tax imposed in this Article.

(c) Franchises granted by the Sangguniang Panlungsod shall be subject to the provisions of this Article except the franchise or license to operate motorized Tricycles for passenger use which is subject to tax under this Code.

SECTION 2E.03. TIME, PLACE AND MANNER OF PAYMENT. The tax shall be paid within the first twenty (20) days of January of every year to the City Treasurer or his duly authorized deputies.

SECTION 2E.04. SURCHARGE AND PENALTIES FOR LATE PAYMENT. Failure to pay the tax on the date due shall be subject to a surcharge of twenty-five percent (25%) of the amount of tax not paid on time and an interest at the rate of two percent (2%) per month of the unpaid tax including surcharges until such amount is fully paid but in no case shall the total interest on the amount or portion thereof exceed thirty-six (36) months.

SECTION 2E.05. PENALTY – Any violation of the provisions of this Article shall be punished by a fine of not less than ONE THOUSAND PESOS (P 1,000.00) nor more than FIVE THOUSAND PESOS (P 5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both, fine and imprisonment at the discretion of the Court.

ARTICLE F

PROFESSIONAL TAX

SECTION 2F.01. IMPOSITION. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the following rates, viz:

1) At the rate of P= 330.00

Architects, Aeronautics Engineers, Naval Architects, Certified Public Accountants (CPA's), Physicians, Electronics & Communication Engineers, Civil Engineers, Chemical Engineers, Geodetic Engineers, Industrial Engineers, Lawyers, Electrical Engineers, Pharmacists, Dentists, Mechanical Engineers, Engine Officer, Desk officer, Mining Engineers, Methalurgical Engineers, Chief Mates.

2) At the rate of P= 220.00

Agriculturists, Nurses, Midwives, Optometrists, Sugar Technologists, Medical Technologists, Criminologists, Master Plumber, Social Workers, Nutritionists, Dieticians, Librarian, Foresters, Physical Therapists, Veterinary Medicines, Interior Designers, Geologists.

SECTION 2F.02. COVERAGE. Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax

SECTION 2F.03. EXEMPTIONS. Professionals exclusively employed in the government shall be exempted from the payment of this tax. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. For example, a lawyer who is also a Certified Public Accountant (CPA) must pay the Professional Tax imposed on lawyers and fixed for CPA's if he is to practice both professions.

SECTION 2F.04. TIME, PLACE AND MANNER OF PAYMENT. The tax shall be payable annually, on or before the thirty-first (31st) day of January to the City Treasurer or his duly authorized deputies. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein.

28 Revised Revenue Code of 2013 Page 29 of 185 pages x------x The professional tax shall be paid before any profession herein specified can be lawfully pursued.

For the purpose of collecting the tax, the City Treasurer or his duly authorized deputies shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of professional or renewal of their licenses.

SECTION 2F.05. SURCHARGE AND PENALTIES FOR LATE PAYMENT. Failure to pay the tax when due shall be subject to a surcharge of twenty-five percent (25%) of the amount of the tax not paid on time and an interest at the rate of two percent (2%) per month of the unpaid tax including surcharges until such amount is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof shall exceed thirty-six (36) months.

SECTION 2F.06 ADMINISTRATIVE PROVISIONS.

(a). Every person legally authorized to practice his profession in this province shall pay to the city where he maintains his principal office in case he practices his profession in several places within the territorial jurisdiction of Sagay City.

(b) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession.

(c) The City Treasurer before accepting payment of the tax shall require the presentation of the valid Professional Licenses issued by the Professional Regulation Commission (PRC).

(d) Any person subject to the tax shall write in deeds, receipts, prescriptions, reports, books of account, plans, and designs, surveys and maps as the case may be, the number of the official receipt issued to him.

(e) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of the tax on his/her profession before employment and annually thereafter, and (2) submit a list of professionals under his/her or their employ to the City Treasurer on or before the last day of March of every year. The list shall include the following information:

(1) name of professional (2) profession (3) amount of tax paid (4) date and number of official receipt (5) year covered and place of payment

SECTION 2F.07 PENALTY. – Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand pesos (P 1,000.00) nor more than FIVE THOUSAND PESOS (P 5,000.00) or imprisonment of not less than one (1) month nor more Six (6) months, or both, fine and imprisonment at the discretion of the Court.

ARTICLE G AMUSEMENT TAX

SECTION2G.01. IMPOSITION. There is hereby levied and collected an amusement tax from the proprietors, lessees, the operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of thirty three percent (33%) of the gross receipts from admission fees.

SECTION 2G.02. EXEMPTIONS. The holding of operas, concert, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock

29 Revised Revenue Code of 2013 Page 30 of 185 pages x------x or similar concerts shall be exempted from the payment of the tax herein imposed, subject to the guidelines issued by the Department of Finance.

SECTION 2G.03. TIME, PLACE AND MANNER OF PAYMENT. The tax herein-above levied shall be due and payable within the first twenty (20) days of the subsequent month following that for which they are due, and such taxes to be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month.

In case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer or his duly authorized deputies before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films.

SECTION 2G.04. SURCHARGE FOR LATE PAYMENT. In case of failure to pay the tax within the period prescribed shall be subject to a surcharge of twenty-five percent (25%) plus interest of two percent (2%) per month of the unpaid amount including the surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months

SECTION 2G.05. ADMINISTRATIVE PROVISIONS. The proceeds from the amusement tax shall be shared equally by the City and the barangay where such amusement places are located.

(a) All admission tickets of amusement places subject to the tax imposed in this article shall be registered with the Office of the City Treasurer without charge. The City Treasurer shall mark said tickets properly with the word “REGISTERED” and keep a record thereof. The City Treasurer shall likewise issue a certification to the proprietor, Lessee or Operator to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his/her office on such a date. A color scheme and numbering system shall be prescribed by the City Treasurer for control purposes.

(b) The City Treasurer shall require proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, disco houses, cockpits, boxing stadia and other amusement places to provide their establishments, particularly where tickets are presented by customers at the gates, two boxes for used tickets. Admission tickets shall be cut in half upon presentation by customer. One half or one end of the ticket shall be deposited in the box marked “P” for proprietor and the other half or the other end shall be deposited in the box marked “G” for government.

(c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided with padlock by the City Treasurer. Both boxes shall be opened daily in the presence of representatives of both the management and the City Treasurer who shall certify to the count by denomination and the corresponding receipts. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the City Treasurer.

(d) Owners and Operators of every amusement place shall post in a conspicuous place in front of the ticket booth, a notice printed in big bold letters or numbers showing the amount of admission price. Whenever there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform the City Treasurer in writing the details of the changes in admission price.

(e) The City Treasurer shall assign inspectors or checkers to all amusement places to monitor compliance with the provisions of this section.

(f) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month.

30 Revised Revenue Code of 2013 Page 31 of 185 pages x------x SECTION 2G.06. PENAL PROVISIONS. In case a fraudulent return is filed or a false return is willfully made, or admission tickets used before being verified, stamped or validated by the City Treasurer or his duly authorized deputies, the operator, proprietor or lessees shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the interest of two percent (2%) per month. He shall be deemed to have committed an offense and is liable to a fine of not less than One Thousand (P1,000.00) nor more than Five Thousand Pesos (P=5,000.00) or imprisonment of not less than One (1) month nor more than six (6) months, or both, in the discretion of the Cour

ARTICLE H

ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK OR VAN OF MANUFACTURERS OR PRODUCERS, WHOLESALERS, DEALERS OR RETAILERS IN CERTAIN PRODUCTS

SECTION 2H.01. IMPOSITION. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the following rates:

Trucks, Vans, other motor vehicles should be classified into;

Amount of Tax Per Annum Small – 4 wheeler - P550.00 Medium – 6 wheeler- 650.00 Large – 10 wheeler - 750.00

SECTION 2H.02. EXEMPTION. The manufacturers, producers, wholesalers, dealers and retailers referred to in the immediately foregoing paragraph shall be exempted from the tax on peddlers.

SECTION 2H.03. TIME, PLACES AND MANNER OF PAYMENT. The tax shall be paid to the City Treasurer or his duly authorized deputies within the first twenty (20) days of January. For every truck, van or any vehicle obtained and used after the month of January, the wholesaler, manufacturer, dealer, producer or retailer must, however pay the tax on the month the vehicle is in operation.

SECTION 2H.04. SURCHARGE FOR LATE PAYMENT. Failure to pay the tax within the prescribed period shall be subject to a surcharge of twenty-five (25%) and an interest at the rate of two percent (2%) per month of the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof shall exceed thirty-six (36) months.

SECTION 2H.05. ADMINISTRATIVE PROVISIONS - (a) The City Treasurer shall keep a register of trucks, vans or vehicles which are subject to tax imposed herein showing the name of the proprietor, address and location of principal office, name and address of the president or head of the corporation in case the operator is a partnership or corporation, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information that may be needed.

(b) The proprietor of the truck, van or vehicle shall be required to file an application for business tax and permit in a prescribed form in three (3) copies showing the needed information as indicated in paragraph (a) with the Office of the City Mayor which shall refer the same to the City Treasurer for the collection of tax and other fees.

(c) The City Treasurer shall process the application, collect the taxes and fees, register the vehicle involved and issue the corresponding sticker upon payment of any fee therefore. The receipt number acknowledging payment, date of payment and amount paid shall be indicated on the face of the City Mayor’s Permit and returned to the City Mayor for approval and disposition.

31 Revised Revenue Code of 2013 Page 32 of 185 pages x------x

SECTION 2H.06 PENALTY. – Any violation of the provisions of this Article shall be punished by a fine of not less than ONE THOUSAND PESOS (P 1,000.00) nor more that FIVE THOUSAND PESOS (P 5,000.00) or an imprisonment of not less than one (1) month nor more than six (6) months, or both, fine and imprisonment at the discretion of the court.

ARTICLE I

TAX ON FOREST CONSESSIONS AND FOREST PRODUCTS

SECTION 2I.01. IMPOSITION OF TAX - There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year.

SECTION 2I.02. 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 2I.03. SURCHARGE FOR LATE PAYMENT. Failure to pay the tax within the prescribed period shall be subject to a surcharge of twenty-five (25%) and an interest at the rate of two percent (2%) per month of the unpaid taxes including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof shall exceed thirty-six (36) months.

SECTION 2I.04 PENALTY. – Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, fine and imprisonment at the discretion of the Court.

ARTICLE J

TAX ON TRANSPORTATION BUSINESS

SECTION 2J.01 IMPOSITION OF TAX. – There is hereby imposed a tax on owners and operators of public utilities and motor vehicles for hire operating within and/or based in the City at the rates prescribed hereunder. The tax shall be imposed on such operators regardless of whether or not they maintain a garage or terminal within the City.

Amount of Tax Rate

a) On buses, cargo trucks and vans with more P 400.00 than 4 tires/unit (c) Jeepneys and Taxis/unit 300.00 (d) Other Vehicles for hire (except tricycles)/unit 200.00

SECTION 2J.02 EXEMPTION. – Motorized tricycles are exempted from the payment of the taxes imposed in this Article.

SECTION 2J.03 TIME AND MANNER OF PAYMENT. – The tax imposed in this Article shall be paid to the City Treasurer by owners and/or operators of the transportation business within the first twenty (20) days of January. Newly started business shall pay the tax within one (1) month from the start of business operation.

SECTION 2J.04 SURCHARGE FOR LATE PAYMENT. – Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.

32 Revised Revenue Code of 2013 Page 33 of 185 pages x------x SECTION 2J.05 INTEREST ON UNPAID TAX.

(a) In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month upon the unpaid amount including surcharge from the due date until the tax is fully paid. However, in no case shall the total interest thereof exceed thirty six (36) months.

(b) If an extension of time for the payment of the tax due 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 2J.06 ADMINISTRATIVE PROVISIONS. – All operators shall file a written application on the prescribed form with the Office of City Mayor and submit the necessary documents pertaining to the ownership or legal right to operate the vehicle. The permit issued by the City Mayor shall be presented to the City Treasurer who shall collect the tax thereon.

SECTION 2J.07 PENALTY. – Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, fine and imprisonment at the discretion of the Court..

ARTICLE K

COMMUNITY TAX

SECTION 2K.01. IMPOSITION OF TAX.

(a). Individuals Liable to Community Tax - Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).

In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

(b). Juridical Entities Liable to Community Tax - Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax, of Five Hundred Pesos (P500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:

1). For every Five Thousand pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation or assessed value used for the payment of the real property tax under existing laws, found in the assessment roles of this city or city where the real property is situated - Two pesos (P2.00); and

2). For every Five Thousand (P5,000.00) pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two (P2.00) pesos.

3). The dividends received by a corporation from another corporation however shall, for the purpose of additional tax, be considered as part of the gross receipts or earnings of said corporation.

SECTION 2K.02. EXEMPTIONS. The following are exempted from the payment of community tax : a). Diplomatic and consular representatives; and

33 Revised Revenue Code of 2013 Page 34 of 185 pages x------x b). Transient visitors when their stay in the Philippines does not exceed three (3) months.

SECTION 2K.03. TIME AND MANNER OF PAYMENT. Penalties for delinquency.

(a). The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.

(b). If the person reaches the age of eighteen (18) or otherwise losses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or losses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent.

(c). Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) of July of any year, or who ceased to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.

(d). Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. Corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first of July shall not be subject to the community tax for that year.

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 2K.04. PLACE OF PAYMENT.

(a). The community tax shall be paid to the City Treasurer, or to deputize Brgy. Treasurer.

(b). The City Treasurer may deputize Barangay Treasurers in this city to collect the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are competent and properly bonded in accordance with applicable laws;

(c). The additional community tax of any person natural or judicial based on sales or gross receipts of branch, sales office or warehouse located in this city shall likewise be paid to the City Treasurer;

(d). No person residing in this city shall pay his community tax to other cities or municipalities. Any person, natural or juridical, who pays community tax to any other city or city shall remain liable to pay such tax to this city;

(e). It shall be unlawful for the City Treasurer of the City of Sagay or his authorized representative to collect or accept payment of community tax outside the territorial jurisdiction of this city.

SECTION 2K.05. ADMINISTRATIVE PROVISIONS.

(a). 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 pesos (P1.00).

(b). When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate.

34 Revised Revenue Code of 2013 Page 35 of 185 pages x------x (c.) The Presentation of community tax certificate shall not be required in connection with the registration of voter.

(d). When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate.

(e). The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.

(f). Every taxpayer paying the Community Tax shall be required to submit a sworn statement declaring the information required in the preparation and issuance of the Community Tax Certificate to the City Treasurer who shall keep a special file therefore.

(g). Acquisition of Community tax Certificates; Distribution of Proceeds - The City Treasurer shall secure thru proper requisition, duly approved by the City Mayor, the Community Tax Certificates from the Bureau of Internal Revenue thru the Provincial Treasurer in accordance with the prescribed regulations. The City Treasurer shall see to it that sufficient stocks of Tax Certificates are always available in his custody.

(h). Allocation of Proceed of the Community Tax.

(1). The proceeds of the tax shall accrue to the general funds of this city and Barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the cost of printing and distribution of the forms and other related expenses. The City Treasurer shall remit to the national treasury the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter.

(2). The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this city. However, the proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows:

The City Treasurer shall deputize the Brgy. Treasurers, subject to existing laws and regulation, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Brgy. Treasurer shall be bonded in accordance with existing laws.

a). Fifty percent (50%) shall accrue to the general fund of this city; b). Fifty percent (50%) shall accrue to the barangay where the tax is collected.

35 Revised Revenue Code of 2013 Page 36 of 185 pages x------x CHAPTER 3

PERMITS AND REGULATORY FEES

ARTICLE A

DEFINITION OF TERMS

SECTION 3A.01. DEFINITIONS – When used in this Article:

(a) Accessory Use - A use incidental and subordinate to the Principal use of the building and/or land.

(b) Additional, Alteration - Repairs changes in an existing building involving interior work and/or increase or decrease of the area of the building.

(c) Admeasurements - means the measure of the volumetric capacity of the fishing vessels to determine its gross tonnage.

(d) Apartment - A row of independent units designated and intended for, or occupied by a family on more or less permanent basis.

(e) Apartment Hotel - Any building containing several independent and furnished apartment units regularly leased on a more or less permanent basis, and offering basic services to its tenants (e.g. dining services).

(f) Apartment House - A building containing several independent residential suites, usually having facilities such as elevator.

(g) Bet Manager - Refers to an individual who calls and takes care of bets from owner of both gamecocks and those of other betters before he orders commencement of the cockfight and therefore distributes won bets to the winners after deducting a certain commission or both.

(h) BFAR - Bureau of Fisheries and Aquatic Resources

(i) Billboard - A panel for painting and posting of advertisement sign.

(j) Boarding House - A house which admits a number of persons for compensation where meals may or may not be served to them.

(k) Botanical Garden - A tract of land used for the culture and study lands, collected and grown for scientific and display purposes.

(l) Building - A constructed edifice, designed to stand more or less permanently covering space of land, usually covered by a roof and more or less enclosed by walls and supported by columns and serving as dwelling, store, factory and shelter for animals, etc.

(m) Building Accessory - A building, subordinate to a main building and located on the same lot, the use of which is necessary or incidental to the use and enjoyment of the main building, such as servant’s quarter, garage, etc.

(n) Building Area - The remaining space in a lot after deducting the required minimum open spaces.

(o) Building Main - One in which the principal use of the land on which it is situated is conducted.

(p) Butchers - Refers to a person who slaughters animal, chicken, fowls at the slaughterhouse or market in the City of Sagay.

36 Revised Revenue Code of 2013 Page 37 of 185 pages x------x (q) Business Sign - A sign that directs the attention to a profession, business, commodity, service or entertainment offered at the place where the business is located; an on-premise sign.

(r) Cat - refers to a specific domestic animal (Felis catus), male or female.

(s) Cattle - refers to a specific domestic animal (Bos tauros; Bos Indicus), male or female.

(t) Carabao - refers to a specific domestic animal (Bubalus Bubalis), male or female.

(u) CN - Certificate of Number is a document that bears the particulars of the vessel especially its name and corresponding official number

(v) Cockfighting - Is the sport of pitting 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.

(w) Cockpit - Includes any place, compound, building or any portion thereof, where cockfights are held, whether or not money bets made on the results of such cockfights.

(x) Cockpit Manager or Promoter - Refers to a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before the orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission.

(y) Contractor - Includes any person, natural or juridical, not subject to professional tax, whose activity consist 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 of his employees.

(z) Cottage Industry - Establishment or firm which conforms to the standards set forth by the National Cottage Industry Development Authority (NACIDA).

(aa) Display Stand - Any movable device or structure, table, showcase, cabinet and the like where goods or periodicals are displayed.

(ab) Display Sign - Any material, device or structure that is arranged, intended, designed, or used as an advertisement, announcement or directory. This includes sign, sign screen, billboard or advertising device of any kind.

(ac) Dispose of - to exterminate in the most humane manner.

(ad) Dog - refers to a specific domestic animal (Canis familiari), male or Female

(ae) Dog bite - a form of laceration or contusion caused by the gripping, piercing or cutting of the skin of an individual with the teeth of the dog.

(af) Dog tag - refers to plate with identification numbers issued to all registered dogs as proof of registration.

(ag) Dwelling - A building or structure used for lawful residence.

(ah) Dwelling Multi-Family - A building used as house or residence of three (3) or more families living independently from one another, each occupying one or more rooms as a single housekeeping unit.

(ai) Dwelling One-Family Detached - A one-family house having one party wall and one side yard.

37 Revised Revenue Code of 2013 Page 38 of 185 pages x------x (aj) Dwelling Two-Family Detached - A house or structure divided into two separate and independent living quarters by a wall extending from the floor to the ceiling, and provided with two-sides yards. Each portion provides complete living facilities for the household.

(ak) Dwelling, Two-Family, Semi-Detached - A two-family dwelling as above defined except that it is provided with one side yard.

(al) Easement - An encumbrance imposed on an immovable for the benefit of another immovable belonging to a different owner.

(am) Electrical Sign or Neon Lights” - Any sign which has characters, letters, figures, designs, faces, backgrounds or outline illuminated by the incandescent or fluorescent lamps or luminous tubes as part of the sign proper. These light sources being external or internal.

(an) Enclosed premises – means the owner’s house, fenced yard, that limits the movements of dogs enclosed therein, where other people have no reason to enter except to conduct business or visit members of the household.

(ao) Family - A group of individuals living under one roof and considered as of a single housekeeping unit.

(ap) Filling Station - A retail station servicing automobiles and other motor vehicles with gasoline and oil only.

(aq) Fishing Vessels - Is one that is primary engage in fishing & is not to undertake the carriage of passengers or goods or to render other services.

(ar) Gaffer (Taga-tari) - Refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs.

(as) Garage - A building or structure where cars and other vehicles used by the members of the family residing within the dwelling are housed and maintained.

(at) Goat - Refers to a specific domestic animal (Capra hircus), male or female.

(au) Gross Tonnage - The product of the vessel tonnage breadth, tonnage length and tonnage depth multiplied by a factor of 0.70 divided by 2.83.

(av) Ground Sign - A sign resting on the ground.

(aw) Guard House - An accessory building or structure used by a security guard while on duty.

(ax) Gunwale - Upper edge of a boat’s side.

(Gross Tonnage= Tonnage Length x Tonnage Depth x Tonnage Breadth x 0.70)

(ay) Home Occupation - An occupation or business conducted within the dwelling unit.

(az) Homeport - Refers to the locally (LGU) where the fishing vessel is registered and where the principal place of business is situated.

(ba) Horse - refers to a specific domestic animal (Equus caballus), male or female.

(bb) Hotel - A building and its premises where persons may regularly be received, lodged or harbored, as transient or guests, and provided with accommodation services, and/or meals for a fee.

(bc) Hull - Body of a ship, including shellplating, framing, bulkheads.

38 Revised Revenue Code of 2013 Page 39 of 185 pages x------x

(bd) International Derby - refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry.

(be) Keel - The principal fore and aft member of a ship’s frame. The keel runs along the bottom, connecting the stem and stern, and to it are attached the frames of the ship.

(bf) Large Cattle - Includes a two year old horse, mull, ass, carabao or other domesticated members of the bovine family.

(bg) Local Derby - Is an invitational cockfight participated in by game cockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry.

(bh) Lot - A parcel of land on which a principal building and its accessories are situated or may be situated together with the required open spaces.

(bi) Lot Depth - The mean horizontal distance between the front line and the rear lot line of a lot measured within the lot boundary.

(bj) MARINA - Maritime Industry Authority

(bk) Manufacture Industry - An industry which involves the chemical or mechanical transformation of organic products, whether the transformation is done by a power-driven machine or by hand, or whether it is done in a factory or in a worker’s house.

(bl) Motel - Any structure with several separate units, primarily located along the highway or close to a highway, where motorist may obtain lodging with parking space and in some instance, meals.

(bm) Motor Boat Operator - the person in-charge of the operation of the registered fishing Vessel.

(bn) Motor Cab - A cab attached to a motorcycle usually at the right side or a motorcycle with passenger cab.

(bo) Motorized Fishing Vessel - A fishing vessel propelled by mechanical means.

(bp) 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 motorcab.

(bq) 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.

(br) 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, fork-lifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on trains or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;

(bs) Museum - A non-profit, non-commercial establishment operated as depository, or a collection of nature, scientific or literary curiosity or objects of interest such as works of art. This does not include the regular sale or distribution of the object collected.

(bt) Net Tonnage – the GT modified by a factor of 0.32 = NT)

(bu) Non-Continuing Use - A legal use of a structure or tract of land in existence at the date of adoption of this Ordinance, which does not conform to the use regulations of the ordinance or

39 Revised Revenue Code of 2013 Page 40 of 185 pages x------x such use in existence at the date of adoption of amendments to the ordinance which does not conform to the use regulations of the ordinance as amended.

(bv) Nursery Daycare Center - A place where children are temporarily cared for and trained in parents’ absence.

(bw) Owner - any person keeping, possession, harboring or having charge or control of or permitting any dog to habitually be or be lodged of fed within such person’s house yard or premises.

(bx) Park - A pleasure ground set apart for recreation of the public, to promote its health and enjoyment.

(by) Parking Building - A building of several floors used for temporary parking of motor vehicles on various floors and may be provided with services allowed for service stations.

(bz) Parking Lot - An off-street open area, the principal use of which is for parking of motor vehicles by the public whether for compensation or not, or as accommodation as clients or customers.

(ca) Pedicab - is a three wheeled passenger vehicle which the driver propels by peddling and usually with the cab attached to the main cycle at the right side.

(cb) Pig - refers to a specific domestic animal (Sus scrofa), male or female.

(cc) Poster - A fabricated flat surface upon which a message is either posted or printed.

(cd) Private Pet House - A building structure for the keeping of domestic pets, for the enjoyment and/or protection of the members of the family residing within the dwelling.

(ce) Private places - Include private owned streets, yards, rice field, or farmlands and poundage fee for each day or owner of an animal.

(cf) Professional Office - The office of a person engaged in any occupation, vocation or calling, not purely commercial, mechanical or agricultural, in which a knowledge or skills in some department or science or learning is used by this practical application to the affairs of others, either advising or guiding them in serving their interest or welfare through the practice founded therein.

(cg) Public Place - a place in which the people have an interest affecting the safety, needs and welfare of the community.

(ch) Pound - an enclosure where stray animals are kept until redeemed; a place of confinement.

(ci) Recreational Center - A place, compound or building or portion thereof, open to the public for recreational and entertainment purposes.

(cj) 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 cockfighting, and decides and makes known his decision either by word or by gesture the result of the cockfight by announcing the winner or deciding a tie in a contest game.

40 Revised Revenue Code of 2013 Page 41 of 185 pages x------x (ck) Registration - an act/ process if enlisting a fishing vessel three (3) gross tons and below for the purpose of establishing its identity and ownership by assigning it s permanent number (record in the registry of City fishing vessels)

(cl) Registered Breadth - the transverse distance taken at a widest part of the hull excluding rub rails from the skin on one side of the hull to the outboard side of the skin on the other side of the hull

(cm) Registered Depth- the vertical distance taken at or neat midship from a line drawn horizontally through the gunwale of the skin of the one side of the hull (excluding the rail) to the outboard face of the bottom skin of the hull, excluding the keel registered length the horizontal distance between the outboard side of the foremost part of the stem and the outboard side of the aftermost part of the stern, excluding fitting and attachments

(cn) Residential Condominium - A building containing at least five (5) or more apartment units with common areas and facilities, each apartment owner having exclusive possession of his apartment.

(co) Restaurant/Other Eateries - A retail establishment primarily engaged in the sale of prepared food and drinks for consumption on the premises.

(cp) Restrained - means muzzled, shackled, leashed, tied or caged.

(cq) Servants’ Quarter - A room within the dwelling or in any accessory building where servants, maid or helpers of the family are housed.

(cr) Service Station – A building and its premises where gasoline, oil, grease, batteries, tiles and car accessories, may be supplied and dispensed at retail and where in addition, the following services may be rendered and sales made:

1. Sales and servicing of spark plugs, batteries and distributor parts; 2. Tires servicing and repair, but no recapping or regrooving; 3. Replacement of mufflers and tall pipes, waterhouse, fan belts, brake fluids, light bulbs, fuses, floormats, seat covers, windshield wipers and wiper blades, grease retainers, wheels, bearing, mirrors and the like; 4. Radiation cleaning and flushing; 5. Washing and polishing, and sale of automobiles washing and polishing materials; 6. Emergency wiring repairs; 7. Minor servicing of carburetors; 8. Adjusting and repairing brakes; 9. Minor motor adjustments not involving removal of the head or cranks case, or casing the motors; 10. Sales of softdrinks, packaged foods, tobacco and similar convenient goods for service station customers as accessory and incidental to the principal operations; 11. Provision of road maps and other informational material to customers; provision of restroom facilities.

Uses permissible at a filling station do not include major mechanical and body work, straightening of body parts, painting, welding, storage of automobiles both in operating condition, or other works involving noise, glares, fumes, smoke or other characteristics to any extent greater than normally found in service stations. Service station is not a repair nor a body shop.

(cs) Sheep - refers to a specific domestic animal (Ovis aries), male or female.

(ct) Shopping Center - A group not more than fifteen (15) continuous retail stores originally planned and developed as a single unit, with immediate adjoining off-street parking.

41 Revised Revenue Code of 2013 Page 42 of 185 pages x------x (cu) Sign - any letter, word, numeral, pictorial, presentation, illustration, decoration, emblem, device, symbol or trademark, flag, banner or pennant, or any other figure of similar character.

(cv) SMR - Sagay Marine Resource.

(cw) Store - A building or structure devoted exclusively to the retail sale of a commodity or commodities.

(cx) Stray animals - Means an animal which is set loose or not under the complete control of the owner, or the one in charge in the possession thereof, or found in streets and public or private places whether scattered or not.

(cy) Streamers - Any sign made of polyethylene or clothing materials put up above and across the streets or any other place.

(cz) Streets and Public Places - Include national, city or barangay streets, parks plazas and such other places open to the public.

(da) Theatre - A structure used for domestic, operatic, motion pictures and other performances for admission to which entrance money is received, and no audience participation and meal service is allowed.

(db) Tourist Inn or Pension House - Any building or structure regularly catering to tourist and travelers, containing several independent rooms, providing common facilities such as toilet, bathrooms, living and dining rooms.

(dc) Tricycle - A three-wheeled vehicle worked by pedals and usually with cab either in front or at the rear.

(dd) Tricycle-for-Hire - Is a vehicle composed of a motorcycle fitted with a single-wheel sidecar or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee.

(de) Tricycle Operators - Are persons engaged in the business of operating tricycles.

(df) Warehouse -Any building the primary purpose of which is the storage of goods, wares, merchandise utilities and/or another personal belongings.

(dg) Yard - An open-space at grade between a building and the adjoining lot lines unoccupied and unprotected by any portion of structure from the ground upward.

(dh) 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.

ARTICLE B

MAYOR'S PERMIT FEE ON BUSINESS

SECTION 3B.01. IMPOSITION OF FEE. There shall be collected an annual fee at the rate of Twenty Percent 20% of the annual tax due but not less than the rates provided hereunder for the issuance of a Mayor's permit for every business trade or activity that a person shall conduct within the City of Sagay.

The permit fee is payable for every separate and distinct item of business or establishment or place where the business, trade or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid.

42 Revised Revenue Code of 2013 Page 43 of 185 pages x------x a) On business subject to graduated fixed taxes

1. Manufacturers, importers Amount of Tax or producers per annum

1.1 Bagoong, salted fish or dried fish 87.50 1.2 Bakery (Regardless of whether mechanized or manual) 200.00 1.3 Bed and/or mattresses

a) Mechanized 200.00 b) Manual 75.00

1.4 Bottles/Bottling Plant 300.00 1.5 Boxes 75.00 1.6 Candles 75.00 1.7 Canned Goods 200.00 1.8 Clothes and Garments 125.00 1.9 Coconut Oil:

a) with more than five expellers 125.00 b) with less than five expellers 75.00

1.10 Confectionery and Candies 130.00 1.11 Concrete hollow blocks 105.00 1.12 Copra meal 125.00 1.13 Edible and vegetable oils 200.00 1.14 Galvanized Iron sheets and aluminum containers 275.00 1.15 Home industries and furniture 150.00 1.16 Ice, Ice cream and frozen delights 75.00 1.17 Soap and cosmetics 175.00 1.18 Steel and iron products 275.00 1.19 Repacker 100.00 1.20 Rectifiers, brewers and distillers 300.00 1.21 Wines, liquors and distilled spirits compounders 550.00 1.22 Other manufacturers, Importers and producers not mentioned above 275.00

2. On retailers, independent Distributors and wholesalers

2.1 Agricultural implements/Agricultural 100.00 Products, fertilizers, insecticides 2.2 Autoparts and Bicycle parts 175.00 2.3 Drugs and cosmetics 300.00 2.4 Drygoods, clothes and textiles 65.00 2.5 General Merchandise : a) Sari-sari (barangay) 35.00 b) Sari-sari (Poblacion) 55.00 c) Inside the Public Market 50.00 2.6 Glasswares 75.00 2.7 Groceries 175.00 2.8 Hardware and other construction materials 500.00 2.9 Jewelries 300.00 2.10 Book/School and Office Supplies 200.00

43 Revised Revenue Code of 2013 Page 44 of 185 pages x------x 2.11 Lubricating oils and oil by products 100.00 2.12 Lumber/wood and construction materials : a) All kinds 300.00 b) Coco lumber 100.00 c) Bamboo & its products, Nipa shingle 62.50

2.13 Liquified Petroleum Gas (LPG) 200.00

1. Aviation Gasoline 500.00

2. Special Gasoline 500.00

3. Regular Gasoline 400.00

4. Diesel 400.00

5. Kerosene 250.00

2.14 Without filling station or pump: 1. Gasoline/Diesel 250.00

2.15 Vendors, buyers, dealers or traders of :

a) vegetables 65.00 b) fruits 65.00 c) palay, rice, corn and other grains . . 800.00 d) other essential commodities not specified . 200.00 f) Chicken, fowls and eggs 60.00 g) Fish vendors (with fixed stalls ) 60.00 h) Fish vendors ( Ambulant ) 50.00 i) Hogs 65.00 j) Large cattle and other livestocks 100.00 k) Meat, fresh and preserved 65.00 l) Plants and flowers 65.00 m) Agricultural products, such as sugar, flour, cassava, starch and others 685.00

2.16. Other retailers, wholesalers, dealers and distributors not mentioned above 62.50

3. On exporters of any article of commerce 1,000.00 of whatever kind.

4. On essential commodities - permit fees on the business of manufacturing, producing, importing, wholesaling and retailing of essential commodities not specified above shall be one-half (1/2) of the rates prescribed in this ARTICLE. 5. On rice and corn :

5.1 Palay, corn and other grains buyer/dealer 200.00 5.2 Rice and corn wholesaler 300.00 5.3 Rice and corn retailers 75.00

6. On cafes, cafeterias, and other eateries :

6.1 Cafes and Cafeterias 125.00 6.2 Ice cream and other refreshment parlors 125.00 6.3 Carinderias and food caterers 130.00 6.4 Restaurants 175.00

44 Revised Revenue Code of 2013 Page 45 of 185 pages x------x 6.5 Soda Fountain bars 100.00 6.6 Fastfoods & other related establishments 300.00 6.7 Food stands for puto, popcorn, peanuts and other cooked foods 65.00 6.8 Gulaman, buko and juice stands 37.50

7. On contractors and Business Establishments ;

7.1 Accounting service 300.00 7.2 Advertising agencies 150.00 7.3 Arrastre service 350.00 7.4 Assaying laboratories 300.00 7.5 Barber shops ; a). With three chairs or less 112.50 b). With more than three chairs 150.00 c). Roving/ambulant barbers 60.00 d). Double the fees in a) and b) for air conditioned shops 7.6 Battery charging shops 62.50 7.7 Beauty Parlors: a) with equipments 125.00 b) Manual 62.50 c) traveling beauticians 40.00 d) with only one equipment 75.00 7.8 Belt and buckle shops 40.00 7.9 Blacksmiths : a) Manual 90.00 b) Mechanized 150.00 7.10 Booking office for film 50.00 7.11 Book binding services 150.00 7.12 Breeding of gamecocks a) Small breeders 75.00 b) Medium breeders 93.75 c) Large Scale breeders 125.00

7.13 Breeding of race horses 300.00 7.14 Brokerage 300.00 7.15 Business agents 175.00 7.16 Business management services 300.00 7.17 Cable TV operator 300.00 7.18 Carpentry shops 125.00 7.19 Cinematographic film owners, lessors or distributors. Video tape coverage service 150.00 7.20 Collecting agencies 7.21 Commercial and immigration brokers 300.00 7.22 Construction and/or repair shops; a. motor vehicles, body building 300.00 b. Bicycles and tricycles 125.00 c. Animal drawn carts 62.50

7.23 Drafting and architectural services 300.00 7.24 Delivery Services 300.00 7.25 Dry cleaning/dyeing services 100.00 7.26 EDP/Internet Services 300.00 7.27 Employment agencies 300.00 7.28 Escort services 300.00

45 Revised Revenue Code of 2013 Page 46 of 185 pages x------x 7.29 Fitness Center (Slimmers/aerobics) 250.00 7.30 Forwarding Services 300.00 7.31 Funeral service parlors 300.00 7.32 Furniture repair shops 125.00 7.33 Garages 150.00 7.35 Goldsmiths and silversmiths 175.00 7.36 Hemp-grading establishments 125.00 7.37 House and/or sign painters 125.00 7.38 Ice and Cold storage 125.00 7.39 Indentor or indent services 150.00 7.40 Janitorial services 150.00 7.41 Jeweler 350.00 7.42 Judo-karate schools 150.00 7.43 Key smiths 62.50 7.44 Lathe machine shops 265.00 7.45 Laundry shops : a. manual 35.00 b. steam 100.00 7.46 Legal and other professional services 175.00 7.47 Lithograph/Printing Services 350.00 7.48 Lumberyards 350.00 7.49 Massage or therapeutic clinic 200.00 7.50 Meteography services 150.00 7.51 Medical and dental clinic 287.50 7.52 Messengerial services 175.00 7.53 Milling service 175.00 7.54 Mining service 275.00 7.55 Painting shops 125.00 7.56 Parking lots : a. One hectare or less 200.00 b. More than one hectare 350.00 7.57 Pedicab operators or proprietors 125.00 7.58 Perma press - per unit 30.00 7.59 Persons engaged in the installation/distribution of : a. Water systems 300.00 b. Gas or bio-gas system 125.00 c. Electric light, heat and power: c.1 Installation 200.00 c.2 Distribution : Capacity in kilowatts Less than 10,000 kilowatts 125.00 10,000 or more but less than 20,000 200.00 20,000 or more but less than 50,000 300.00 50,000 or more but less than 100,000 500.00 For every 50,000 or fraction thereof in excess of 100,000 up to 1 million 400.00 For every 50,000 or fraction thereof in excess of 1 million 300.00

d. Sound system service 65.00 e. Ordinary sound and light system 125.00 f. Stereo-quadrosonic sounds and disco lights 200.00

7.60 Photographic studios : a. With gallery and photo enlarger 200.00 b. With gallery without photo enlarger 125.00

46 Revised Revenue Code of 2013 Page 47 of 185 pages x------x c. Developing center 275.00 d. Roving photographer 90.00 7.61 Photostatic white and blue printing 200.00 7.62 Plastic lamination 75.00 7.63 Private hospitals 600.00 7.64 Promotional services 125.00 7.65 Proprietors or operators of heavy equipment for hire 300.00 7.66 Proprietors of smelting plant 200.00 7.67 Proprietors of engraving and plating plants 175.00 7.68 Public ferries 300.00 7.69 Public warehouse and bodegas 300.00 7.70 Publishers except publication or printing any newspaper 500.00 7.71 Purchasing agencies 200.00 7.72 Recapping plant 175.00 7.73 Recopying and duplicating services a. Xerox copying 125.00 b. Mimeographing and typing service 125.00 c. Scanner 150.00 7.74 Renting of equipments a. Office equipments and furniture 70.00 b. Bicycles, tricycles and skates 70.00 c. Trucks and automobiles 300.00 d. Heavy equipments 550.00 e. Agricultural implements and tools 275.00 f. Diving, skiing and other athletic equipment 275.00 7.75 Repair shops for motor vehicles and engines a. with shop area of more than 1,000 sq. m. 200.00 b. with shop area of 500 sq. meters or more but less than 1,000 sq. m. 137.50 c. with shop area of less than 500 sq. meters 65.00 d. welding shop : d.1 Electric welding 65.00 d.2 Acetylene welding 60.00 d.3 Soldering 60.00 7.76 Repair services : a. Electronic equipments 125.00 b. Household appliances 125.00 c. Radios and amplifiers 115.00 7.77 Ricemills 500.00 7.78 Roasting of pigs and fowls 20.00 7.79 Sawmills : a. Fixed establishments 200.00 b. Chainsaw operators per unit : b.1 with blade of more than 24 inches 137.50 b.2 with blade of more than 12 inches but less than 24 inches 100.00 b.3 with blade of 12 inches or less 65.00 7.80 Sculptor shops 75.00 7.81 Service stations (washing, greasing, lubricating) 175.00 7.82 Shipyards for repair ships : a. with shop area of 1 hectare or less 200.00 b. with shop area of more than one (1) hectare 350.00 7.83 Shoe repair shop/shine service : a. manual 35.00 b. mechanized 75.00 c. Shine service/stand 35.00

47 Revised Revenue Code of 2013 Page 48 of 185 pages x------x 7.84 Shops for planning, surfacing or recutting lumber 150.00 7.85 Shops for shearing animals 62.50 7.86 Slendering or body saloons 175.00 7.87 Soundsystem public address services 300.00 7.88 Staples 125.00 7.89 Stevedoring services 150.00 7.90 Tailor or dress shops : a. with more than three sewing machines 100.00 b. with three or less sewing machines 62.50 7.91 Tinsmiths : a. mechanized 70.00 b. manual 35.00 7.92 Transportation terminals not owned by bus operator 300.00 7.93 Upholstery shop and/or wood carving 75.00 7.94 Vaciador and grinding shops or gristmills 55.00 7.95 Vocational, driving and Computer schools 200.00 7.96 Vulcanizing shops 85.00 7.97 Warehousing, forwarding services 200.00 7.98 Watch repair center shops : a. manual 35.00 b. mechanized 75.00 7.99 All other contractors & service establishments 37.50

8. On hotels and motels : 8.1 Hotels 350.00 8.2 Motels/inns/pension house 225.00 8.3 Hotels, three star up 650.00 8.4 Motels, three star up 1,200.00

9. On privately-owned public markets 500.00

10. On real estate dealers : 10.1 Subdivision operators 350.00 10.2 Lessors/Sub Lesser of Real Estate Properties 300.00 10.3 On Real Estate Dealers/Developers a. Less than 5 hectares 300.00 b. 5 to 9 hectares 1,000.00 c. 20 or more hectares 1,500.00

11. On privately-owned cemeteries and memorial parks : 11.1 Commercial 350.00 11.2 Family use 125.00

12. On lodging houses with accomodation 150.00 for: a.Less than 15 lodgers 150.00 b.15 to 34 lodgers 200.00 c.35 or more lodgers 300.00

13. On boarding house 112.50

14. On operators of rice and corn mills : 14.1 Corn mill, per 100 cavan capacity per 12 hrs. 31.25 14.2 Rice mill, per 100 cavan capacity per 12 hrs. 75.00 14.3 Rice and corn mill, per 100 cavan capacity per 12 hrs. 125.00

48 Revised Revenue Code of 2013 Page 49 of 185 pages x------x 15. On fishponds, fishpens or fish breeding grounds : 15.1 Fishponds, per hectare 150.00 15.2 Prawnponds, per hectare 250.00 15.3 Fish breeding grounds, per ha. 75.00 15.4 Prawn breeding grounds/estab. 350.00 15.5 Fishpens, per hectare 75.00

16. On pawnshops : 16.1 Principal Office 300.00 16.2 For each branch in the City 175.00

17. Peddlers 17. 1 Peddlers using motorized tricycles 100.00 17.2 Peddlers using vehicles 75.00 17.3 Peddlers using bicycles pedicabs or tricycles 50.00 17.4 Other peddlers and howlers 25.00

18. On gross shops, financing and insurance establishments : 18.1 Money shop 125.00 18.2 Lending investors 125.00 18.3 Finance and Investment Companies a. Principal Office . 1,250.00 b. For each branch office 750.00 18.4 Commercial Bank a. Principal Office 4,500.00 b. For each branch office 3,000.00 18.5 Savings Bank a. Principal Office 4,500.00 b. For each branch office 3,000.00 18.6 Rural Bank 2,000.00 18.7 Dealers in Securities, including Foreign Exchanges Dealers 1,000.00 18.8 Insurance Companies a. Principal Office . . 2,000.00 b. For each branch office . 1,000.00

19. On the business of dealers in fermented liquors, distilled spirits and/or wines/tuba.

a. Wholesale Dealer of Imported Liquors 1,000.00 b. Retail Dealers of Imported Liquors 700.00 c. Wholesale Dealers of Domestic Liquors 600.00 d. Retail Dealers of Domestic Liquors 350.00 e. Wholesale Dealer of Fermented Liquors (beer) 500.00 f. Retail Dealer of Fermented liquors (beer) 500.00 g. Tuba or the like 150.00

20. On tobacco dealers : a. Retail dealer of tobacco leaf 200.00 b. Wholesale leaf tobacco dealer 800.00 c. Retail dealer of manufactured tobacco 600.00 d. Wholesale dealer of manufactured tobacco 1,500.00

21. On amusement places or amusement devices : a. Day and night club 5,000.00 b. Day club or night club 3,000.00 c. Cocktail lounge or bars 1,200.00 d. Cabaret or dance hall 1,500.00

49 Revised Revenue Code of 2013 Page 50 of 185 pages x------x e. Bath houses and/or swimming pool, resort and other similar places 1,500.00 f. Skating rink 500.00 g. Steam bath, sauna bath and other similar establishment per cubicle 600.00 h. Billiard or pool hall : h.1 First table 250.00 h.2 For every additional table 150.00 i. Bowling alley : i.1 Automatic 300.00 i.2 Non-automatic 200.00 j. Circus, carnival or the like 200.00 k. Merry-go-round, rolling coaster, ferries wheel, swing, shooting gallery, and other similar contrivance for each contribance 200.00 l. Boxing stadium 250.00 m. Boxing contest, per night 100.00 n. Cockpit 500.00 o. Race track 600.00 p. Theaters and cinemahouses : p.1 Theaters and cinemahouses 500.00 p.2 Itinerant operator 100.00 p.3 Videohouses or mini theater 600.00

22. On amusement devices : a. Each jukebox machine 100.00 b. Each video tape machine or player 150.00 23. On private detective agency 500.00 24. On golf links 1,000.00 25. Bingo Houses, Lotto 2,000.00 26. On other activities: 1. For each “tienda” or store during fiestas and other occasions . . 200.00/day 2. Palay-buying stations . . . . 100.00 3. Poultry yards, piggery . . . . 400.00 4. For maintaining an office, such as liaison office administrative office and similar office with an area as follows: a. Less than 50 sq. m. . . . 200.00 b. 50 sq.m. or more but less than 200 sq.m. 400.00 c. 200 sq.m. or more but less than 500 sq.m. 600.00 d. 500 sq.m. or more . . . 1,000.00 5. For operating a private warehouse or bodega of wholesalers/ retailers, importers or exporters except those whose business is duly licensed by the City of Sagay - with an area as follows: a. Less than 50 sq. m. 200.00 b. 50 sq.m. or more but less than 100 sq.m. 400.00 c. 100 sq.m. or more but less than 200 sq.m. 600.00 d. 200 sq.m. or more but less than 300 sq.m. 800.00 e. 300 sq.m. or more but less than 400 sq.m. 1,000.00 f. 400 sq.m. or above 1,200.00 6. On Principal Office or professional who are not subject to contractor’s tax of the National Internal Revenue Code, regardless of the area 100.00 27. Cold storage 400.00

50 Revised Revenue Code of 2013 Page 51 of 185 pages x------x 28. Refrigeration Cases 100.00 29. Lumberyards 1,000.00 30. Car Exchange on consignment basis 600.00 31. Junk shop 400.00 32. Surplus shop 600.00 33. Storage and sale of flammable or explosive 400.00 34. Insurance Agency 400.00 35. Travel Agency 400.00 36. Tourist Agency 400.00 37. Private Detective/Security Agency a. Principal Office 600.00 b. For every locality where Security Guards are posted 200.00 38. Dog and Cat Hospitals/Clinic 400.00 39. Dancing Schools/Slimmer/Aerobics/Fitness 400.00 40. Center Judo and Karate School/Driving Schools 400.00 41. Nursery, vocational and other schools not regulated by the DECS 400.00 42. EDP/Internet and related establishment 550.00 43. On other business not specified in the preceding paragraphs 400.00

SECTION 3B.02 EXEMPTION BY NATIONAL LAWS – All other businesses exempted by national laws from payment of Real Property Tax, Business Tax, Franchise Tax and Mayor’s Permit Fee shall nonetheless be required to pay regulatory fees and charges imposed elsewhere in this Code.

SECTION 3B.03. TIME OF PAYMENT. The fee imposed in the preceding section shall be paid to the City Treasurer upon application for a Mayor's Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.

SECTION 3B.04. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this ARTICLE within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3B.05. APPLICATION FOR MAYOR'S PERMIT. A written application for a permit to operate a business shall be filed with the Office of the City Mayor in three (3) copies. The application form shall set forth the name and address of the applicant, the description or style of the business, the place where the business shall be conducted, statement of networth or capital investment and such other pertinent information or data as may be required.

For purposes of uniformity, the application for business license and permit shall be accomplished in three (3) copies using the form in Appendix "B" of this Code.

The employee of the Office of the City Treasurer who is in- charge of processing the application shall prepare and accomplish the business License and Permit Assessment Form in two (2) copies (Appendix "C") of this code and require the applicant to secure the following before the application shall be processed

a. Police clearance b. Fire Safety Clearance c. Sanitary permit/Sanitary Health Clearance d. Medical certificate e. Tax clearance including Realty tax clearance f. Water bills and other obligation clearances g. Rentals and charges clearance h. Barangay clearance

51 Revised Revenue Code of 2013 Page 52 of 185 pages x------x i. Building Inspection Clearance j. Zoning Clearance

Additional requirements for new business:

k. Three (3) copies passport size pictures of the owner or operator or in case of a partnership or corporation the pictures of the senior or managing partners and that of the manager. l. Location sketch of the new business.

Upon submission of the applicant, it shall be the duty of the proper authorities to verify if the other City requirements regarding the operation of the business or activity are complied with. The permit to operate shall be issued only upon such compliance and after the payment of the corresponding taxes and fees as required by this revenue code and other City 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 further be prosecuted in accordance with the penalties provided for in this Article.

A Mayor's permit shall be refused to any person, (1) whose business establishment or undertaking does not conform with zoning regulation and safety, health and other requirements of the city, (2) who has an unsettled tax obligation, debt or other liability to the City government and (3) that the permittee is disqualified under any provisions of law or ordinance to establish, or operate the business for which a permit is being applied.

SECTION 3B.06.) ISSUANCE OF PERMIT : ITS CONTENTS. Upon approval of the application of the Mayor’s Permit, two(2) copies of the application duly signed by the City Mayor shall be returned to the applicant. One copy shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax.

The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for the payment of the Mayor's Permit fee and the business tax issued by the City Treasurer, and upon compliance of such other requirements as may be required for the issuance using the form in Appendix "C" of this code.

Every permit issued by the Mayor shall show the name and address of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc; location of the business; date of issue and expiration of the permit; and other information as may be necessary.

The City Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issued a duplicate of the permit upon payment of the fees prescribed in this code.

SECTION 3B.07.) 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 City Mayor, the City Treasurer or anyone of their duly authorized representatives.

SECTION 3B.08.) DURATION AND RENEWAL OF PERMIT. 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. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee.

SECTION 3B.09.) REVOCATION OF PERMIT. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay indebtedness or liability to the city or abuses his privilege to do business to the injury of the public morals or peace; or when the place where such business constitutes a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's

52 Revised Revenue Code of 2013 Page 53 of 185 pages x------x Permit and order the closure of the establishment. 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 Code governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod.

Restoration of the privilege as provided in the preceding subparagraph shall be done subject to the following conditions and requirements: (1) filing of a verified petition before the Sangguniang Panlungsod asking for the restoration of the revoked Mayor’s Permit; (2) execution of an undertaking under oath that the person to which the privilege has been previously granted shall refrain from adhering to any of the causes or grounds for which the revocation of the Mayor’s Permit was based; and (3) showing, after due investigation by the Sangguniang Panlungsod that the causes or grounds for the revocation of the Mayor’s Permit has been removed and/or complied with.

SECTION 3B.10.) OTHER REQUIREMENTS. The issuance of a Mayor's permit shall not exempt the licensee from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code or Ordinance of the city.

SECTION 3B.11). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE C

PERMIT FEES FOR COCKPIT OWNERS/OPERATORS/LICENSEES AND COCKPIT PERSONNEL

SECTION 3C.01.) IMPOSITION OF FEE. There shall be collected an annual Mayor's Permit fee from Cockpits owners/operators/licenses or cockpit personnel within the jurisdiction of the City of Sagay, Negros Occidental in the following schedule.

Rate of Fee Per Annum (1). On Cockpit Operators/Owners/Licensees a.) Application Filing Fee - 150.00 b). Annual Cockpit Fee - 3,000.00

(2). On Cockpit Personnel a). Cockpit Manager 200.00 b). Bet Manager of Promoter (Monton) 120.00 c). Bet taker (Masyador) 80.00 d). Referee (Kumye) 100.00 e). Gaffer (Mananari) 60.00 f). Matchmaker 100.00 g). Medical Aide 50.00 h). Cashier 100.00 I). Promoters/Hosts 500.00

SECTION 3C.02.) TIME AND MANNER OF PAYMENT. The Mayor's Permit fee shall be paid to the City Treasurer before the gaffer, referee, bettaker or promoter participates in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permittee.

(a) The application/filing fee payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits.

53 Revised Revenue Code of 2013 Page 54 of 185 pages x------x (b) The filing 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.

(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit.

SECTION 3C.03.) SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of Twenty Five (25%) percent of the original amount of the fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3C.04.) ADMINISTRATIVE PROVISIONS.

(a) Only duly registered and licensed gaffers, referees, bettakers or promoters, cockpit manager and bet manager shall officiate in all kinds of cockfight held in the City of Sagay. No operator or owner of a cockpit shall employ or allow to participate in cockfighting any gaffers, referees, bettaker or promoter who has not secured and paid the fee as herein required.

(b) The cockpit operators or owner shall be required by the City Mayor to submit a recommendation of the cockpit officials to be licensed. Only Filipino citizens of good moral character and reputation and have no derogatory police record shall be recommended for licensing.

(c) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city.

(d) 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 City 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 PD 449. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and practices.

(e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued.

SECTION 3C.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court..

SECTION 3C.06.) APPLICABILITY CLAUSE. The provisions of P.D. No. 449, otherwise known as the Cockfighting Law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the City of Sagay.

ARTICLE D

SPECIAL PERMIT FEE FOR COCKFIGHTING

SECTION 3D.01. IMPOSITION OF FEES. There shall be collected the following fees per day for cockfighting: Rate of Fee per Annum (a)Special Cockfights (Pintakasi) 500.00 (b)Special Derby Assessment from Promoters of: Two-Cock Derby 450 .00 Three-Cock Derby 650.00 Four-Cock Derby 800.00 Five-Cock Derby 1,100.00

54 Revised Revenue Code of 2013 Page 55 of 185 pages x------x

SECTION 3D.02. 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 3D.03. TIME AND MANNER OF PAYMENT. The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held.

SECTION 3D.04.) SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of Twenty Five (25%) percent of the original amount of the fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3D.05.) ADMINISTRATIVE PROVISIONS.

(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city 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 city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. 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 Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year.

(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein.

SECTION 3D.06). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

SECTION 3D.07.) APPLICABILITY CLAUSE. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City.

ARTICLE E

CART

SECTION 3E.01. IMPOSITION OF FEE. There shall be collected a registration fee of each animal-drawn cart used in the City of Sagay which shall be registered in the Office of the City Treasurer in the following schedule: Rate of Fee Per Annum

a). Horse Drawn Sledge 100.00

55 Revised Revenue Code of 2013 Page 56 of 185 pages x------x b). Animal Drawn Cart 100.00 c). Caromata 100.00 d). Push Cart 100.00

SECTION 3E.02.) TIME AND MANNER OF PAYMENT. The fee shall be paid within the first twenty (20) days of January of every year or in quarterly installment within the first twenty days of each quarter. For cart or sledge acquired after the first twenty (20) days of January, the full amount of the fee for the year (or for the corresponding quarter) shall be paid within twenty (20) days after acquisition of the cart or sledge. Any individual who sells or transfers his cart or sledge at any time for which he has paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid.

SECTION 3E.03.) SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of Twenty Five Percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3E.04). ADMINISTRATIVE PROVISIONS. The City Treasurer shall keep a register of all carts or sledges which shall set forth, among others, the name and address of the owner.

SECTION 3E.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE F

REGISTRATION AND TRANSFER FEES ON LARGE CATTLE

SECTION 3F.01. IMPOSITION OF FEE. All owners of large cattle, which have attained the age of two (2) years, shall register ownership thereof with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee of Twenty (P20.00) Pesos per head.

If the large cattle is sold or its ownership is transferred to another person, the sale of transfer shall likewise be registered with the City Treasurer for which a Certificate of Transfer shall be issued to the purchaser upon payment of a transfer fee in the amount of Twenty Pesos (P20.00) per head.

SECTION 3F.02. TIME AND MANNER OF PAYMENT. The fees herein mentioned shall be paid to the City Treasurer upon registration or transfer of ownership of large cattle/s.

SECTION 3F.03. SURCHARGE FOR LATE PAYMENT. Failure of the owner to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of Twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3F.04. ADMINISTRATIVE PROVISIONS. (a) The ownership of the large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a registry 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.

(b) If the large cattle is sold or the ownership is transferred to another person, the names and residences of the vendor or transferor and the vendee or transferee, and all references by number to the original certificate of ownership with the name of the local unit that issued it, shall likewise be indicated in the transfer certificate of ownership. No entries or transfer shall be made or certificates of

56 Revised Revenue Code of 2013 Page 57 of 185 pages x------x transfer shall be issued by the City Treasurer except upon the production of the original certificates of ownership and certificates of transfer and such other documents that show title to the owner.

(c) All large cattle, which have attained the age of two years, must be branded and registered and it shall be the duty of the owner or other person in possession of cattle not branded or registered to cause the same to be affected in conformity with the provisions of this ordinance.

All owners of large cattle are required to register with the City Treasurer the brand or brands use by them in identifying their cattle, by filing in duplicate, a true copy of said brand or brands, impressed or accurately drawn upon stout paper, approximately fifteen centimeters wide by twenty centimeters long, the brand referred to herein is distinct and separate from the brand use by the City and Barangays.

Buyers that will transport large cattle to other towns and cities shall secure a veterinary inspection permit from the Office of the City Agriculturist to ensure that these animals are free from diseases and pay the corresponding fee for inspection per Provincial Tax Ordinance.

(d) The City Treasurer may deputize the Barangay Treasurer in order to ensure wider coverage of the registration and branding of large cattle in the barangays within the jurisdiction of the city. Each barangay shall have a distinctive mark or brand for the purpose of branding large cattle/s. The branding shall be done in the presence of the Barangay Captain or his representative, the Barangay Treasurer or in the presence of at least three persons designated by the Barangay Captain or City Agriculturist or his representative.

SECTION 3F.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

SECTION 3F.06). APPLICABILITY CLAUSE. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations

ARTICLE G PERMIT FEES ON TRICYCLE OPERATION

SECTION 3G.01. IMPOSITION OF FEES. There shall be collected for every applicant for franchise of Tricycle/Motorcab for Hire, the following fees: a. Franchise and other Fees

An annual franchise fee per tricycle unit shall be imposed by the Sangguniang Panlungsod for every unit authorized to operate. The collection of the fees shall be once a year on or before the anniversary date of the MTOP. The Annual Franchise Fee shall be One Hundred Fifty Pesos (P150.00) per tricycle, without prejudice to any other fees or charges that maybe imposed by the Sagay City Government or any other government agencies. b. A Filing Fee of One Hundred Pesos (P100.00) shall be paid to the City Treasurer’s Office for Amendment of the MTOP. c. MTOP (Motorized Tricycle Operation Permit & other Fees) Rate of Fee Per Annum

Mayor’s Permit (per unit) P150.00 Supervision and Regulation Fee 100.00 d. All amount collected shall accrue to the general fund of the city.

57 Revised Revenue Code of 2013 Page 58 of 185 pages x------x SECTION 3G.02. TIME OF PAYMENT.

(a) The fee shall be paid to the City 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 and change of ownership of unit.

SECTION 3G.03. SURCHARGE FOR LATE PAYMENT. Failure of the owner to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of Twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the fee due

SECTION 3G.04. ADMINISTRATIVE PROVISIONS.

(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Panlungsod.

The following administrative penalties shall be imposed on the operators and/or drivers for violations of this ordinance:

a. For operating without Motorized tricycle Operators Permit (MTOP) or colorum shall be meted with the following penalties:

1st Offense - A fine of P 500.00 2nd Offense - A fine of P1, 000.00 3rd & Succeeding Offenses - Impounding of tricycle unit and a Fine of P2,000.00

b. For operating beyond the assigned/authorized zone:

1st Offense - A fine of P300.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

c. For operating without the proper plate number:

1st Offense - A fine of P300.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

d. For operating a unit without provision of a “silencer”: 1st Offense - A fine of P200.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

e. Failure to provide Safety Reflectorized Tape as stated in Section 11 of this ordinance:

1st Offense - A fine of P100.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offense - Impounding of tricycle unit, afine of P1,000.00 and cancellation of MTOP

58 Revised Revenue Code of 2013 Page 59 of 185 pages x------x f. Overcharging:

1st Offense - A fine of P200.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

g. For carrying more than six (6) passengers:

1st Offense - A fine of P100.00 2nd Offense - A fine of P200.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

h. Failure to display or carry a copy of MTOP:

1ST Offense - A fine of P100.00 2nd Offense - A fine of P500.00 3rd & Succeeding Offenses - Impounding of tricycle unit, a fine of P1,000.00 and cancellation of MTOP

For the purpose of imposition of the foregoing penalties, the Sangguniang Panlungsod shall hear and decide on the imposition of penalties. It may however, through appropriate resolution, delegate the hearing and imposition of the penalties to a responsible officer or agency of the government. (City Ordinance No.003, Series of 2010)

ARTICLE H

REGISTRATION AND OTHER FEES ON BICYCLES AND PEDICABS

SECTION 3H.01). IMPOSITION OF FEE. There shall be collected an annual registration fee and other fees from the owners/operators and drivers of the following:

Rate of Fee Per Annum A. For each Bicycle a) Bicycle, owner's use P40.00 b) Bicycle, for hire 60.00

B. For each Pedicab a) Pedicab, owners use b) Pedicab for hire 100.00

C. Permit Fee for Driving a) Pedicab Driver P75.00

SECTION3H.02). TIME AND MANNER OF PAYMENT. The fee imposed herein shall de due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For new acquisitions, payment shall be due after twenty (20) days following its acquisition.

SECTION 3H.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee as prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of the fees due thereon, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 3H.04). ADMINISTRATIVE PROVISIONS.

A metal plate and/sticker shall be provided by the city at the expense of the owner of the pedaled tricycle granted a permit at cost.

59 Revised Revenue Code of 2013 Page 60 of 185 pages x------x

A metal plate, with a corresponding registry number, shall be provided by the City Treasurer for every bicycle, pedicab/trisikad issued a permit. The registry number assigned to a bicycle, pedicab/trisikad shall be its permanent number and cannot be given to another.

The BPLO-Mayor’s Office shall keep a registry of all bicycles, trisikad/pedicabs which shall include the following information:

1. Make and brand of the bicycle and pedicab/trisikad 2. The name and address of the owner, and 3. Plate number

The PNP Traffic Division of the city shall be furnished with a copy of this list.

The operator/owner is required to paint/print the registry number on the inside of the pedicab/trisikad where it shall be visible to the riding public.

The Identification Card (ID Card) issued by the Office of the Treasurer to the Pedicab Driver shall be worn at all times by the driver of the pedicab/trisikad.

The change of ownership for pedicab/trisikad for hire shall be registered with the Office of the City Treasurer, which shall be properly recorded in the Registry Book.

SECTION 3H.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE I

POUNDAGE FEE

SECTION 3I.01). IMPOSITION OF FEES - There shall be collected the following poundage fee for each day or fraction thereof from the owner of the stray animal.

Rate of Fee a. Dogs/Cats (all breed) 150.00/day b. Cattle/Carabao/Horse Adult ( 3 years above) 200.00/day Young (1-2 years) 100.00/day c. Pigs (3 months above) 100.00/day d. Piglets (1-2 months) 50.00/day e. Sheep/Goat 50.00/day

SECTION 3I.02). TIME AND MANNER OF PAYMENT. – The fee shall be paid to the City Treasurer before the animal is released to the owner.

SECTION 3I.03). ADMINISTRATIVE PROVISIONS. –

(1) To ensure the successful implement of this Article, all Punong Barangays, Barangay Kagawad and Barangay Tanods are hereby empowered top enforce this Section. (2) The Barangay Officials and their respective Barangay Tanods are hereby authorized to apprehend and impound stray animals in the Barangay Pound, which shall be recorded in a book for this purpose. (3) Every Barangay in the City shall establish an animal pound for the impounding of stray animals.

60 Revised Revenue Code of 2013 Page 61 of 185 pages x------x (4) here shall be designated a pound keeper in every Barangay in the poblacion of the City of Sagay which shall be tasked to keep a complete record of the name of the owner, and date of redemption thereof. (5) The pound keeper shall render his monthly report on the matter, for record purposes. (6) There shall be a pound-notice posted in three (3) conspicuous places of the impoundment within which the owner is required to claim and establish ownership thereof. (7) Poundage fees collected shall be turned over to the City Treasurer and shall be shared by the City and the Barangay effecting the impoundment under the following manner: a. City of Sagay . . . . .50% b. Barangay . . . . .50% (8) Barangay Treasurers are authorized to issue receipts for registration fees being collected. Receipts can be obtained from the City Treasurer, to whom all fees collected shall be remitted every Friday or once during the week together with the abstract of collections or list of payors. (9) If no person shall claim ownership of or redeem the animal after expiration of five (5) days after impounding, it shall be sold at public or auction under the following procedure. 1. The City Treasurer shall post notice at the bulletin board of the City Hall and the Public Market for five (5) consecutive days starting one day after the animal is impounded. The animal shall be sold to the highest bidder. Within (5) days after the auction sale, the City Treasurer shall make a report of the proceeding in writing to the City Mayor.

2. The proceeds of the sale shall be applied to satisfy the cost of the impounding. The residue over the cost shall accrue to the General Fund of the City.

(10) All collections under this Article shall form part of the funds of the respective barangays and the City Treasurer shall within the first nine (9) days of every month inform the Barangay Captains concerned about such collection.

SECTION 3I.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court. In addition to the fine, the owner of the animal shall also pay the amount of damage or injury incurred to any third person, if any. (City Ordinance No.015, Series of 1999)

ARTICLE J

DOG LICENSE FEE

SECTION 3J.01). IMPOSITION OF FEE. There shall be collected a license fee of Fifty (P50.00) pesos from an owner of a dog over three (3) months old.

SECTION 3J.02). TIME , PLACE AND MANNER OF PAYMENT. The fee imposed herein shall be paid within the first twenty (20) days of every year, to the Barangay Treasurer. If the dog is acquired after January 20, the fee shall be paid without penalty within the first twenty (20) days after date of acquisition.

SECTION 3J.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the owner to a surcharge of twenty five (25%) percent of the fee due, such surcharge to be paid at the same time and manner as the fee due.

SECTION 3J.04). ADMINISTRATIVE PROVISION. –

A. All dogs upon reaching the age of three (3) months shall be registered by their owners with the Punong Barangay where they reside. The Barangay Captain or his representative shall forward the list of registered pets to the Office of the City Veterinarian on a quarterly basis. Only dogs which have undergone rabies vaccination shall be registered.

61 Revised Revenue Code of 2013 Page 62 of 185 pages x------x B. The owner or keeper of any dog licensed under this article shall provide a leather or metal collar.

The Barangay shall keep a Registry of dogs which shall contain the following: a.Owner’s name, address and telephone number. If any b.Description of dog (color, sex, marking, age, name, species, and breed, if any c.Date of rabies vaccination d.Rabies vaccination tag number e.Dog tag number

C. The Registering Officer or the Barangay Secretary shall provide the owner with a certificate of Registration containing the foregoing data and dog tag as proof of registration.

D. It shall be considered unlawful for the owner to allow said dog to wander outside the enclosed premises or let it roam elsewhere at any time of the day, except when it is “restrained” and accompanied by its owner or his authorized representative.

E. The City Veterinary Service Office or any member of the Philippines National Police(PNP), Barangay Tanod or any person deputized by the City Rabies Control Committee (CRCC) is hereby authorized to cacth stray dogs for impounding in the City Pound.

F. The Barangay Treasurer are authorized to collect a license fee of Fifteen (15) Pesos(Suggested Rate P50.00) for each dog registration regardless of age and Ten(P10)(Suggested Rate P25.00) pesos for the cost of the dog tag to be remitted to the City Treasurer to constitute a special fund to implement this ordinance.

G. All collections under this article shall form part of the funds of the respective barangays and the City Treasurer shall within the first nine days of every month inform the barangay captains concerned about such collection.

H. License fees collected shall be turned over to the City Treasurer and shall be shared by the City and the Barangay effecting the registration prescribed in this section following manner.

4.a City of Sagay - 50% 4.b Barangay - 50%

I. Dog License shall be issued to dogs that are free from disease and property immunized as examined and certified by the City Veterinarian.

SECTION 3J.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court

ARTICLE K

REGISTRATION FEE ON FISHING BOATS AND MOTORBOATS

SECTION 3K.01). IMPOSITION OF FEE. There shall be collected the following annual registration fee from the owner of each fishing boat or motorboat of three (3) gross tons or less operated within the territorial waters of the City.

Rate of Fee (a) Fees for initial registration/issuance of new Cn/ re issuance of CN

1. Non-motorized vessel 100.00 2. Motorized vessel 300.00 a) Inspection Fee (including digital photos) 100.00 and painting of number

62 Revised Revenue Code of 2013 Page 63 of 185 pages x------x

(b) Renewal of Registration:

1. Non-motorized 100.00 2. Motorized vessel 200.00 a) Inspection Fee in case of change of name, engine and ownership 100.00

SECTION 3K.02). TIME AND MANNER OF PAYMENT. The fee herein imposed shall be paid to the City Treasurer within the first twenty (20) days of January or within the first twenty (20) days of each calendar quarter. The corresponding fees for at least the current quarter shall be paid for each fishing boat or motorboat newly acquired after the first twenty days of January.

SECTION 3K.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the owner to a surcharge of twenty five (25%) percent of the fee due, such surcharge to be paid at the same time and manner as the fee due.

SECTION 3K.04). ADMINISTRATIVE PROVISION.

A. No fishing vessel, three(3) gross tons or below, shall be allowed to be licensed or be issued with fishing vessel license without first registering the said fishing vessel to the city or allow transient fisher folks with appropriate fishing permit to operate with the jurisdiction of the City to fish using unregistered fishing vessel. Likewise, no vessel of the City without first registered the said vessel to appropriate government agency.

B. Application for registration shall be submitted and processed in the SMR office. Application for City Fishing Vessel Registration shall be in proper form(CFVR Form 1) and shall be filled, under oath.

C. Only resident of Sagay City, single proprietorships, partnerships, accredited fisherfolks associations/cooperatives are eligible to apply for registration.

D. An applicant for fishing vessel registration shall submit the following requirements for evaluation to the SMR Office:

(a) Duly notarized application form (CMFVR Form 1) (b) Certificate of inspection or Admeasurements Form (CMFVR Form 2) (c) Two (2) 5R size (‘4x6”) picture of the boat (one shot side view, full-length and perspective shot with the applicant on the side) (d) PNP- Maritime Group clearance or local PNP clearance (If the former is not available). (e) Payment of appropriate fees (registration fee and inspection fee.)

E. The City shall issue a certificate of Number (CMFVR form 3) once all the documentary requirements are fully complied with and upon payment of the registration fee. The certificate of number shall indicate the official serial number of the boat and its official name. The number shall serve as the proof of ownership of the boat.

F. The City shall assign an official number to a registered fishing vessel which shall correspond to the code of the province (NEG.OCC), followed by the zip code of the City and the serial number (Not less than four digits) assigned to the fishing vessel (e.i NEG.OCC-6122-0001). The number shall be painted permanently not less three 93) inches in height, on side of the forward portion of the fishing vessel.

G. The owner/ operator shall propose a name to be assigned to the fishing vessel. The City shall ensure that a name shall be assigned only to only one (1) fishing vessel regardless of type of fishing gear being used. Design or size of the vessel, if the propose name has already been assigned to another registered vessel, the owner/operator may add letters of the alphabet, or Roman numeral to the proposed name. The name of the fishing vessel shall be painted not less than four (4) inches in size

63 Revised Revenue Code of 2013 Page 64 of 185 pages x------x on both sides in the mid portion of the fishing vessel. The name Sagay City shall be painted not less than 4 inches in both sides of the tail portion of the fishing vessel.

H. The city may issue a new CN to a fishing vessel registered to another city or municipality if the fishing vessel transfers or changes its homeport to this city. A change of homeport may occur if the owner/operator of the said fishing vessel decides to transfer its residence to this city or a resident of this city who has acquired ownership of a fishing vessel registered to other LGU.

I. In case where the fishing vessel is already registered to the City, re issuance of CN shall only be made if:

a. The fishing vessel changes its ownership through a valid sale or any other legal means. b. The fishing vessel changes its engine: or c. The fishing vessel change its name.

J. REQUIREMENT FOR RE ISSUANCE OF CN.

a. Change of ownership 1. Duly notarized application form (CFVR Form 1) 2. Copy of duly notarized deed of absolute sale or any legal instrument for transfer of w\ownership 3. Affidavit of publication executed by the Barangay Captain or Mayor that a notice had been posted for seven (7) consecutive days in the premise and that there is no opposition field against the fishing vessel’s sale or transfer of ownership 4. Copy of the notice posted in the Barangay or City hall for seven (7) consecutive days that the fishing vessel has been sold or transferred to the new owner. 5. Copy of original CN. 6. CFVR Form 2 7. Payment of appropriate fees (registration and inspection fees)

b. Change the engine 1. Duly notarized application form (CFVR Form 1) 2. Copy of the original CN. 3. Copy of the official receipt of the engine purchase, and/ or 4. Police/ Brgy. clearance of the engine purchase. 5. CFVR Form 2 6. Payment of appropriate fees (registration and inspection fees)

c. Change of Vessel name

1. Duly notarized application form (CFVR Form 1) 2. Affidavit stating the reason for change of name. 3. Affidavit executed by the Barangay Captain or Mayor that a notice had been posted for seven(7) consecutive days in the premises and that there is no opposite filed against the fishing vessel’s change of name. 4. Copy of the notice posted in the Barangay/City Hall or for seven (7) consecutive days that the original name of the vessel and the propose name. 5. Copy of the original CN. 6. MFVR Form 2 7. Payment of appropriate fees (registration and inspection fees)

K. Registration of all fishing vessels registered to this City is subject for renewal every three 3 years. Application for registration shall be submitted and processed to the SMR-Sagay Marine Reserve Office not later than the last working day of the Certificate of number of the assessment prior to the oaymetn of the appropriate renewal fee.

L. The SMR Office shall maintain updated records of all fishing vessels three (3) gross tons and below registered to the city including those deleted and/or cancelled, and prepare the appropriate

64 Revised Revenue Code of 2013 Page 65 of 185 pages x------x reports to be submitted to the regional office of the MARINA on the first week of April every year, copy furnish to the Provincial Offices of PCG ad BFAR.

SECTION 3K.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court. (City Ordinance No. 003, Series of 2009)

ARTICLE L

PERMIT FEE ON CIRCUS AND PARADES

SECTION 3L.01). IMPOSITION OF FEE. There shall be collected a permit fee of Fifty Pesos (P50.00) per day on every circus or menagerie parades and other parades using banners, floats or other musical instruments carried on in the City.

SECTION 3L.02). EXEMPTION. Civic and military parades and religious procession shall be exempt from the payment of the permit fee imposed herein.

SECTION 3L.03). TIME AND MANNER OF PAYMENT. The fee herein imposed shall be paid to the City Treasurer upon application for a permit with the City Treasurer of City Mayor.

SECTION 3L.04). ADMINISTRATIVE PROVISIONS. Any person that shall hold a parade within this City shall first obtain a permit from the City Mayor before undertaking the activity. For the purpose a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required.

SECTION 3L.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court..

ARTICLE M.

PERMIT FEE ON FILM MAKING AND VIDEOTAPE COVERAGE

SECTION 3M.01). IMPOSITION OF FEE. There shall be collected a permit fee per film from any person that shall go on location filming or have video coverage on any program or activity within the territorial jurisdiction of the City in the following schedule: Rate of Fee a) Commercial Movies P 1,500.00 b) Commercial Advertisement 1,000.00 c) Documentary Film 900.00 d) Videotape Coverage 500.00

SECTION 3M.02). TIME AND MANNER OF PAYMENT. The fee herein imposed shall be paid to the City Treasurer upon application for a mayor's permit before location filming is commenced.

SECTION 3M.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the person liable to pay the fee owner to a surcharge of twenty five (25%) percent of the fee due, such surcharge to be paid at the same time and manner as the fee due.

SECTION 3M.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

65 Revised Revenue Code of 2013 Page 66 of 185 pages x------x

ARTICLE N

PERMIT FEE ON 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 from non-resident operators of said machinery. Rate of Fee per Annum a.Handtractors 150.00 b.Light Tractors 200.00 c.Heavy Tractors 300.00 d.Bulldozer 425.00 e.Forklift 200.00 f.Heavy Graders 200.00 g.Light Graders 200.00 h.Mechanized Threshers 200.00 i.Manual Threshers 150.00 j.Cargo Truck 300.00 k.Dump Truck 300.00 l.Road Rollers 300.00 m.Payloader 300.00 n.Primemovers/Flatbeds 400.00 o.Backhoe 400.00 p.Rockcrusher 1,200.00 q.Batching Plant 900.00 r.Transit/Mixer Truck 400.00 s.Crane 1,000.00 t.Other agricultural machinery or heavy equipment 300.00 u.10-wheeler truck 400.00 v.Equipment not enumerated above 350.00 w.irrigation motors 300.00

SECTION 3N.02). TIME AND MANNER OF PAYMENT .

(a) The fee imposed herein shall be payable to the City Treasurer within the first Twenty (20) days of January or within the first Twenty days of each calendar quarter.

(b) The corresponding fees for at least the current quarter shall be paid for each newly acquired agricultural machinery or heavy equipment after the first twenty (20) days of January.

SECTION 3N.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the owner to a surcharge of twenty five (25%) percent of the fee due, such surcharge to be paid at the same time and manner as the fee due.

SECTION 3N.04). ADMINISTRATIVE PROVISIONS. The City Treasurer shall keep a registry of all heavy equipments and agricultural machineries which shall include the make and brand of the heavy equipment, an agricultural machinery and name and address of the owner.

SECTION 3N.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

66 Revised Revenue Code of 2013 Page 67 of 185 pages x------x ARTICLE O

PERMIT FEE FOR THE STORAGE OF FLAMMABLE AND COMBUSTIBLE MATERIALS

SECTION 3O.01). IMPOSITION OF FEE. Any person, natural or juridical, who shall keep or store at his place of business or elsewhere within the jurisdiction of this City, transport or convey over the streets of the City any flammable, explosive or highly combustible material shall first secure a permit from the City Fire Marshall, to be granted after inspection of the place or conveyance, and upon payment of the corresponding fees per conveyance therefore as follows:

a. Inflammable Liquids: 1. Class 1 – Inflammable liquids with flashpoint at 20 degrees Fahrenheit or below, such as gasoline, ether, carbon bisulphide, naphta, bensol (benzen) collection and acetone as follows:

QUANTITY Rate of Fee 5 gallons to 50 gallons 75.00 over 50 gallons to 100 gallons 125.00 over 100 gallons to 2,000 gallons 175.00 over 2,000 gallons to 4,000 gallons 225.00 over 4,000 gallons to 8,000 gallons 350.00 over 8,000 gallons to 20,000 gallons 600.00 over 20,000 gallons to 50,000 gallons 1,000.00 over 50 gallons to 200,000 gallons 2,000.00 over 200,000 gallons to 500,000 gallons 3,000.00 over 500,000 gallons to 1,500,000 gallons 4,000.00 over 1,500,000 gallons 5,000.00

2. Class II – Inflammable Liquids with flashpoints at above 20 degrees Fahrenheit and below 70 degrees Fahrenheit such as alcohol, amyl, acetate, toluene, ethyl acetate as follows:

QUANTITY Rate of Fee

5 gallons to 50 gallons 75.00 over 50 gallons to 100 gallons 100.00 over 100 gallons to 300 gallons 175.00 over 300 gallons to 500 gallons 225.00 over 500 gallons to 1,000 gallons 300.00 over 1,000 gallons to 5,000 gallons 500.00 over 5,000 gallons to 25,000 gallons 750.00 over 25,000 gallons to 50,000 gallons 800.00 over 50,000 gallons 950.00

3. Class III – Inflammable liquids with flashpoints at 70 degrees Fahrenheit and below 200 degrees Fahrenheit such, as kerosene, turpentine, thinner, prepared paints, varnish, cleaning solvent, polishing liquids, diesel oil, fuel oil as follows:

QUANTITY

5 gallons to 40 gallons 75.00 over 40 gallons to 50 gallons 125.00 over 50 gallons to 1,000 gallons 200.00 over 1,000 gallons to 5,000 gallons 325.00 over 5,000 gallons to 10,000 gallons 600.00

67 Revised Revenue Code of 2013 Page 68 of 185 pages x------x over 10,000 gallons to 50,000 gallons 750.00 over 50,000 gallons to 100,000 gallons 800.00 over 100,000 gallons to 500,000 gallons 1,000.00 over 500,000 gallons to 900, 000 gallons 3,500.00 over 900,000 gallons

“Flashpoint” – For the purpose of this ordinance shall mean the temperature at which the liquid gives off vapor sufficient enough to form an ignitable mixture with the air near the surface of the liquid or within the vessel used.

b. Inflammable Gases:

Acetylene, hydrogen and other inflammable materials in gasoline forms, including liquefied petroleum gas (LPG) and other compressed flammable gaseous:

QUANTITY Rate of Fee over 15 gallons to 100 gallons (water capacity) 125.00 over 100 gallons to 500 gallons (water capacity) 225.00 over 500 gallons to 2,000 gallons (water capacity) 350.00 over 2,000 gallons to 10,000 gallons (water capacity) 500.00 over 10,000 gallons to 50,000 gallons (water capacity) 800.00 over 50,000 gallons to 100,000 gallons (water capacity) 950.00 over 100,000 gallons (water capacity) 1,5000.00

c. Combustible Solids: Calcium Carbide over 10 kilos to 50 kilos 50.00 Calcium Carbide over 50 kilos to 100 kilos 70.00 Calcium Carbide over 100 kilos to 500 kilos 100.00 Calcium Carbide over 500 kilos to 1,000 kilos 125.00 Calcium Carbide over 1,000 kilos to 5,000 kilos 225.00 Calcium Carbide over 5,000 kilos to 10,000 kilos 350.00 Calcium Carbide over 10,000 kilos to 50,000 kilos 550.00 Calcium Carbide over 50,000 kilos 600.00

d. Pyroxylin (Nitrocellulose Films And Celluloid) Below 10 kilos 45.00 Over 10 kilos to 50 kilos 75.00 Over 50 kilos to 200 kilos 80.00 Over 200 kilos to 500 kilos 120.00 Over 500 kilos to 1,000 kilos 150.00 Over 1,000 kilos to 3,000 kilos 350.00 Over 3,000 kilos to 10,000 kilos 550.00 Over 10,000 kilos 800.00 Matches from 500 kilos and not more than 1,000 kilos 225.00 Matches from 1,000 kilos and not more than 5,000 kilos 450.00 Matches over 5,000 kilos

Nitrate, Phosphorus, bromine, sodium, ferric acid, and other hazardous chemicals Similar inflammable explosives, corrosive, oxidizing or lachrymatory properties: 5 to 25 kilos 75.00 25 to 100 kilos 100.00 100 to 500 kilos 150.00 500 to 1,000 kilos 300.00 over 5,000 kilos 600.00

68 Revised Revenue Code of 2013 Page 69 of 185 pages x------x Shredded combustible materials such as work shaving (kusot), excelsior, kapok, sawdust, straw, hay, combustible loose fibers, such as common waste (estopa), sisal, sakum, and other similar combustible shavings and fine materials:

Bulk Storage from 20 cu. ft. to 100 cu. ft. 45.00 Bulk Storage from 100 cu. ft. to 500 cu. ft. 80.00 Bulk Storage from 500 cu. ft. to 1,000 cu. ft. 125.00 Bulk Storage from 1,000 cu. ft. to 2,500 cu. ft. 225.00 Bulk Storage over 2,500 cu. ft. 400.00

Tar, resin, waxes, copra, rubber, cork, bituminous coal, and similar combustible material: 50 kilos to 100 kilos 75.00 100 kilos to 1,000 kilos 150.00 1,000 kilos to 5,000 kilos 250.00 over 5,000 kilos 400.00

Other combustible, inflammable or explosive substances not mentioned herein.

SECTION 3O.02). TIME OF PAYMENT. The fees imposed in Article shall be paid to the City Treasurer upon application for a permit with the Mayor to store the aforementioned substances.

SECTION 3O.03). ADMINISTRATIVE PROVISIONS.

a. The City Fire Marshall shall have supervision over the location and manner of storing the transporting flammable, explosive and combustible and installing gas system or cooking appliances in the city’s jurisdiction, subject to the rules and regulations on fire prevention and protection. If in his judgment, the location and manner of storing such materials, and the installation of the gas system or cooking appliances constitute fire hazards, he shall issue an order to the applicant directing that the same be removed within twenty-four (24) hours.

b. No permit shall be issued for the conveyance of gunpowder, dynamite, and explosives, blasting supplies or ingredients thereof unless a permit has been previously secured from the Chief of the Philippine National Police.

c. No person shall keep or store at his place of business or elsewhere in this city any explosive, inflammable, or combustible materials mentioned in the succeeding paragraphs without first having obtained a license therefore from the Chief of the Philippine National Police.

d. In determining the quantity of combustible or explosive substances stored at a particular premise or establishment, each specific combustible or explosive substances and aggregate of all the different combustible or explosive substances found in said establishment shall be measured or weighed separately as the case may be.

e. The City Fire Marshal and the duly authorized representative of the Mayor shall have the power to enter and make inspection, from time to time and during reasonable hours whenever they may deem it necessary, of buildings, property or establishments required to be licensed under this section.

f. The determination of fire hazard characteristics and the regulation for the storage, handling and use of inflammable liquids, combustible materials and explosive substances shall be in accordance with standards and regulations as the City Fire Marshal and the City Engineer may prescribed, which shall be in conformity with generally accepted good practice and standards.

SECTION 3O.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

69 Revised Revenue Code of 2013 Page 70 of 185 pages x------x ARTICLE P BUILDING AND OTHER CONSTRUCTION PERMIT FEES

SECTION 3P.01). ASSESSMENT AND COLLECTION OF FEES – There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert, or demolish any public or private building or structure within this City in accordance with the rates prescribed in the rules and regulations implementing PD 1096, otherwise known as the New National Building Code of the Philippines.

SECTION 3P.02). IMPOSITION OF FEES - There is hereby imposed the following fees on the construction / addition / renovation / alteration of buildings and structures:

Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table:

Table II.G.1. On Fixed Cost Of Construction Per Sq. Meter

LOCATION GROUP

All Cities and A, B, C, D, E, G, H, I F J Municipalities P10, 000 P8, 000 P6, 000

3. Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub- Divisions shall be assessed as follows:

a. Division A-1

Area in sq. meters Fee per sq. meter

i. Original complete construction up to 20.00 sq.meters…….……….… P 2.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction...………….…………. 2.40 iii. Above 20.00 sq. meters to 50.00 sq. meters…………………………… 3.40 iv. Above 50.00 sq. meters to 100.00 sq. meters……..………….……… 4.80 v. Above 100.00 sq. m to 150 sq. meters...……….……………………… 6.00 vi. Above 150.00 sq. meters………………………………….………….…. 7.20

Sample Computation for Building Fee for a 75.00 sq. meters floor area:

Floor area = 75.00 sq. meters Therefore area bracket is 3.a.iv. Fee = P 4.80/sq. meter Building Fee = 75.00 x 4.80 = P 360.00

b. Division A-2

Area in sq. meters Fee per sq. meter

i. Original complete construction up to 20.00 sq. meters……….………. P 3.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction ……………………… 3.40 iii. Above 20.00 sq. meters to 50.00 sq. meters…………………………… 5.20 iv. Above 50.00 sq. meters to 100.00 sq. meters……………………….… 8.00 v. Above 150.00 sq. meters……….………………………………… 8.40

70 Revised Revenue Code of 2013 Page 71 of 185 pages x------x c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3

Area in sq. meters Fee per sq. meter

i. Up to 5,000………………………………….……………...…………… P 23.00 ii. Above 5,000 to 6,000….………………………..……...……………… 22.00 iii. Above 6,000 to 7,000……………………………..……………………. 20.50 iv. Above 7,000 to 8,000…..………………………..……………..……… 19.50 v. Above 8,000 to 9,000…..……………………………………………… 18.00 vi. Above 9,000 to 10,000……….………………………..……..………… 17.00 vii. Above 1,000 to 1,500……………………………………..…………... 16.00 viii. Above 15,000 to 20,000……………..………………………………… 15.00 ix. Above 20,000 to 30,000……………..………………………………… 14.00 x. Above 30,000………….……………..……….………………………… 12.00

NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub- areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example:

Sample Computation for Building Fee for a building having a floor area of 32,000 sq. meters:

First 5,000 sq. meters @ 23.00………..…………………………………….. P 11,500.00 Next 1,000 sq. meters @ 22.00……….……………………………………... 2,200.00 Next 1,000 sq. meters @ 20.50…………………………………………….… 2,050.00 Next 1,000 sq. meters @ 19.50………….…………………………………... 1,950.00 Next 1,000 sq. meters @ 18.00……..…………………………………….… 1,800.00 Next 1,000 sq. meters @ 17.00…………………………………………….… 1,700.00 Next 5,000 sq. meters @ 16.00…..……………………………………….… 8,000.00 Next 5,000 sq. meters @ 15.00………..……………………………………. 7,500.00 Next 10,000 sq. meters @ 14.00……..…………………………………….. 14,000.00 Last 2,000 sq. meters @ 12.00…………………………………………….… 2,400.00 Total Building Fee ------P 53,100.00

Divisions C-2/D-1, 2, 3

Area in sq. meters Fee per sq. meter

i. Up to 5,000………..….……………………………………………....… P 12.00 ii. Above 5,000 to 6,000…………………………………………………… 11.00 iii. Above 6,000 to 7,000…………………………………………………… 10.20 iv. Above 7,000 to 8,000…..…………………………..……………..…… 9.60 v. Above 8,000 to 9,000……..………………………….……………….. 9.00 vi. Above 9,000 to 10,000……….…………………………..……..……… 8.40 vii. Above 10,000 to 15,000………….…………………………….……… 7.20 viii. Above 15,000 to 20,000……….……………………………………..… 6.60 ix Above 20,000 to 30,000…………………………………………..…… 6.00 x. Above 30,000……………..…..………………………………………… 5.00

NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule.

d. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.).

71 Revised Revenue Code of 2013 Page 72 of 185 pages x------x SECTION 3P.03). TIME, PLACE, AND MANNER OF PAYMENT - Fees under this Article shall be paid to the City Treasurer or his authorized representative upon application for building permit.

SECTION3P.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE Q

PERMIT FEE FOR EXCAVATION

SECTION 3Q.01). IMPOSITION OF FEE. There is hereby imposed the fees on every person who shall make or cause to be made any excavation in local public or private roads within the City of Sagay. Rate of Fee (a) For crossing or along streets with concrete pavement (Every sq.m. or fraction thereof) 1500

(b) For crossing or along streets w/ asphalt pavement (Every sq.m. or fraction thereof) 1200

(c) For crossing or along streets w/ gravel pavement (Every sq.m. or fraction thereof) 500

(d) For crossing or along existing curbs and gutters (Every sq.m. or fraction thereof) 700

SECTION 3Q.02). TIME AND MANNER OF PAYMENT. The fee imposed herein shall be paid to the City 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 the assessed value of that street portion to be excavated as certified by the City Engineer, to include its materials for construction and labor, shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within seven (7) days after the purpose of the excavation is accomplished.

SECTION 3Q.03). ADMINISTRATIVE PROVISIONS. No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets unless a permit shall have been first secured from the Office of the City Mayor, upon the recommendation of the City Engineer specifying the duration of the excavation.

The City Engineer/City 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 City Treasurer of any delay in the completion of the excavation work for the purposes of the collection of the additional fees. The owner and contractor shall be jointly responsible for the safety, protection, security and convenience of the general public and his/her personnel, third parties, the works, equipment and the like. Any facility and/or utility damaged shall be properly repaired and restored to its original condition by the owner/applicant Subject to the approval of the City Engineer’s Office and the proper authorities concerned.

72 Revised Revenue Code of 2013 Page 73 of 185 pages x------x SECTION 3Q.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court..

ARTICLE R

PERMIT FEE FOR TEMPORARY USE OF ROADS, STREETS, SIDEWALK, ALLEYS, PARKS, PLAZAS AND PLAYGROUNDS.

SECTION 3R.01). IMPOSITION OF FEE. Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, parks,plaza or playground or portion thereof in the City of Sagay in connection with their business, construction works, and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule:

1. For construction shops, business or shows P40.00/sq.m. per week or fraction thereof

More than one month to one year P20.00/sq.m. per month or fraction thereof

More than one year P10.00/sq.m. per month

2. Benefit Dance and other Group Gatherings P100.00/day

SECTION 3R.02). EXEMPTION. - For wakes and other charitable, religious and educational purposes, use and/or occupancy thereof shall be exempt from the payment of permit fee, provided a corresponding permit must be secured from the City Mayor for such use and/or occupancy.

SECTION 3R.03). TIME OF PAYMENT. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor.

SECTION 3R.04). ADMINISTRATIVE PROVISIONS.

a) 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.

b) The City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee.

SECTION 3R.05). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE S

PERMIT FEE FOR THE CONDUCT OF GROUP ACTIVITIES

73 Revised Revenue Code of 2013 Page 74 of 185 pages x------x SECTION 3S.01). IMPOSITION OF FEE. Every person who shall conduct or hold any program or activity involving the grouping of people within the jurisdiction of the City of Sagay shall obtain a Mayor’s Permit, therefore for every occasion of not more than twenty-four (24) hours and pay to the City Treasurer the corresponding fee in the following schedule.

a. Rallies and demonstrations:

1. Government Facilities P200.00 2. Outdoors: in parks, plazas, roads/streets P300.00

b. Dances:

1. Benefit Dances: a. Ordinary days: 1. Barangays: a. Ordinary sound/Light System P50.00 b. Stereo quadrosonic sound and disco light P100.00

2. Poblacion Area: a. Ordinary sound and light system P 75.00 b. Stereo quadrosonic sound and disco light P100.00

b. Fiesta Days (3 days before and 1 day after):

1. Barangay:

a. Ordinary sound and Light System P100.00 b. Stereo quadrosonic sound and disco light P250.00

2. Poblacion Area a. Ordinary sound and Light System P200.00 b. Stereo quadrosonic sound and disco light P300.00

c. Promotion Sales:

1. Hawking individual per person P20.00

2. With sound system P50.00

3. With vehicle mounted sound system P100.00 4. With vehicle mounted sound system and shows P150.00 5. With display area P150.00

Stage Presentation: 1. Stage Shows P100.00 2. Drama P100.00 3. Cultural and Fashion Shows P100.00 4. Beauty Contest P100.00

d. Bingo socials: P100.00

SECTION 3S.02). EXEMPTION. Programs or activities conducted by educational, charitable, religious and governmental institutions may be exempted from the payment of the fees herein on the sound discretion of the City Mayor, provided that the corresponding Mayor’s Permit shall be secured prior to the activity.

74 Revised Revenue Code of 2013 Page 75 of 185 pages x------x SECTION 3S.03). TIME OF PAYMENT. The fees imposed in this article shall be paid to the City Treasurer upon filing of the application for Mayor’s Permit with the City Mayor upon the recommendation of the City Engineer.

SECTION 3S.04). ADMINISTRATIVE PROVISIONS.

a. A copy of every permit to conduct group activities issued by the City Mayor shall be furnished to the City Engineer’s Office and the Chief of Police or PNP Station Commander in the City, who shall assign police officers to the venue of the program or activity to help maintain peace and order.

b. The Barangay should see to it that a vehicle lane passage be provided whenever public streets are use for benefit dances, coronation and balls, and stage presentation.

ARTICLE T

FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES

SECTION 3T.01). IMPOSITION OF FEES. There is hereby levied an annual fee for the sealing and licensing of weights and measures at rates prescribed therefore.

Rate of Fee Per Annum (a). Apothelary balance or scale 1,000 games or less P50.00 Over 1,000 games 100.00

(b). Platform scales 25 kilos or less 50.00 Over 25 up to 100 kilos 100.00 Over 100 up to 500 kilos 150.00 Over 500 kls. Up to 2000 kls. 180.00 Over 2,000 kilos 1,500.00

(c). Steelyards or "Espada type" scales 25 kilos or less 50.00 Over 25 up to 100 kilos 100.00 Over 100 kilos 150.00

(d). Clock type scales 5 kilos or less 40.00 Over 5 kilos up to 10 kilos 60.00 Over 10 kilos up to 50 kilos 100.00

(e). Meter sticks 20.00 (f). Chains and tapes 100 meters or less 50.00 Over 100 meters 100.00

SECTION 3T.02). EXEMPTIONS. Weights and measures used by government entities or agencies shall be presented to the Office of the City Treasurer for proper testing and sealing but shall be exempted from the payment of the fees prescribed in this Article.

Instruments for weighing and measuring intended for sale shall likewise be exempt from Payment of the fees prescribed hereunder. Upon obtaining a written permission from the City Treasurer, any dealer of weights or measures may keep instruments in stock for sale without sealing until sold or used provided that the City Treasurer may test the accuracy of the instrument anytime to assure the public that the same are not detective.

75 Revised Revenue Code of 2013 Page 76 of 185 pages x------x SECTION 3T.03). TIME AND MANNER OF PAYMENT. The fees prescribed in this Article shall be paid to the City Treasurer, this city upon presentation of the subject scale or measuring devise for testing and sealing for the first time and within twenty (20) days from the anniversary of its sealing in case of renewal every year.

Peddlers or itinerant vendors who are residents of this city shall likewise pay the fees to the City Treasurer, this city.

SECTION 3T.04). SURCHARGE FOR LATE PAYMENT. Failure of the taxpayer to have his scale or measures presented for testing and sealing annually within the period prescribed in the preceding section shall subject him to a surcharge of Twenty Five (25%) percent of the tax due which shall be collected at the same time and the same manner as the fee due.

SECTION 3T.05). ADMINISTRATIVE PROVISIONS. a). City Treasurer are hereby required to keep full seals of secondary standard in their offices for the use in testing of weights and measures in accordance with the standard prescribed by the Department of Science and Technology. 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 variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology.

b). Testing and sealing of weights and measures. The testing, sealing and licensing of weights and measures shall be the duty of the City Treasurer which should be done before any device of weights and measures shall be used by any person and annually thereafter within Twenty (20) days from the anniversary date of each testing, sealing and licensing.

c). Destruction of defective instruction of weights and measures. - Any defective instruments of weights or measures may be destroyed by the City Treasurer or his duly authorized representative if its defects is such that it can not readily and securely be repaired.

d).Testing of instruments of weight of measure to be used by government agencies shall be tested and sealed free of charge.

e). Unlawful possession or use of instrument for months from last sealing. - Any person making a practice of buying or selling goods by weight, or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or, if previously sealed, the license thereof has expired and has not been renewed in due time, shall be punished by a fine of not exceeding Five Hundred (P500.00) pesos or by imprisonment for not exceeding one year, or both; but if such scale, balance, weight, or measure so used has been officially, sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments.

f) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and 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 City Treasurer or his/her deputies.

76 Revised Revenue Code of 2013 Page 77 of 185 pages x------x SECTION 3T.06). FRAUDULENT PRACTICES RELATIVE TO WEIGHTS AND MEASURES. – The following acts related to weights and measures are prohibited:

(a) Placing by any person other than the official sealer or his duly authorized representative an official tag, seal, sticker, mark stamp, brand or other characteristic sign used to indicate that such instrument of weight or measure has officially been calibrated, sealed or inspected;

(b) Imitation of any seal, sticker, mark, stamp, band, tag or other characteristic sign used to indicate that such instrument or measure has been officially tested, calibrated, sealed or inspected;

(c) Alteration in any way, by any person other than the official sealer or his duly authorized representative, of the certificate or receipt given by the official sealer or his/her duly authorized representative as an acknowledgment that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected;

(d) Making or knowingly selling or using 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) Alteration by any person other than the official sealer or his/her duly authorized representative of the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;

(f) Use or reuse of 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) Engaging in the buying and selling of consumer products or 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 therefore has expired and has not been renewed in due time;

(h) Fraudulently altering any scale, balance, weight or measure after it is officially sealed;

(i) Knowingly using any false scale, balance, weight or measure, whether sealed or not;

(j) Fraudulently giving short weight or measure, whether sealed or not;

(k) Fraudulently misrepresent the weight or measure of any article bought or sold;

(l) Fraudulently misrepresent the weight or measure of any article bought or sold;

(m) The commission of any such offense above-mentioned by another;

SECTION 3T.07). PENALTIES AND COMPROMISE. Alteration or fraudulent use of instrument of weight or measure.

a) Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight, or measure, whether sealed or not, shall be punished by a fine of not less than Two Hundred (P200.00) pesos not more than Four Thousand (P4,000.00) pesos or imprisonment for not less than Three (3) months not more than Two (2) years, or both.

b) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight and measure thereof, shall be punished by a fine of not less than Five Hundred (P500.00) pesos nor more than One Thousand

77 Revised Revenue Code of 2013 Page 78 of 185 pages x------x (P1,000.00) pesos or by imprisonment of not less than three (3) months or more than six (6) months or both.

SECTION 3T.08) PENALTY. . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00)pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE U

PERMIT FEE ON PROFESSION NOT REQUIRING GOVERNMENT EXAMINATION

SECTION 3U.01). IMPOSITION OF FEE. There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person engaged in the practice of occupation or calling not requiring government examination with this city as follows, but not limited to:

Occupation or Calling Rate of Fee Per Annum

Auctioneer P150.00 Barber 150.00 Bartender, salesgirl 150.00 Beautician 150.00 Bookkeeper, typist 150.00 Bus/Jeep conductor 100.00 Blacksmith/tinsmith 150.00 Carver, sculptor 150.00 Choreographer 150.00 Club/floor manager 150.00 Couturier /Dressmaker 150.00 Programmer/Encoder/Analyst 150.00 Cook/chef 150.00 Dancer/Dance Instructor (DI) 150.00 Dispatcher/Terminal Barker 150.00 Dressmaker 150.00 Electrician 150.00 Electronic technician 150.00 Embalmer 150.00 Fortune Teller 150.00 Guest Relation Officer (GRO) 150.00 Hospital attendant 150.00 Insurance Underwriter adjuster 150.00 Jeweler 150.00 Machinist 150.00 Magician 150.00 Masseu (manog-hilot) 150.00 Masonry worker 150.00 Mechanic 150.00 Midwife without board locally known “hilot” or “paltera” 150.00 Motor boat operator/pilot (makinista) 150.00 Painter 150.00 Pianist, Musician 150.00 Photographer 150.00 Plumber 150.00 Professional boxer 150.00 Promoter/Sponsor 150.00

78 Revised Revenue Code of 2013 Page 79 of 185 pages x------x Refrigeration 150.00 Sales agent/salesman 150.00 Shoemaker 150.00 Stage performer 150.00 Tailor 150.00 Typist/Encoder 150.00 Waiter/waitress 150.00 Welder, auto mechanic 150.00 Wood/saw cutter 150.00 Referees/umpires for Basketball, Volleyball & other Sports 150.00

Any occupation or calling not otherwise specified in the preceding paragraph shall be imposed a fee of One Hundred Fifty pesos (P150.00) per annum.

SECTION 3U.02). TIME, PLACE, AND MANNER OF PAYMENT - The fee imposed in this article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January. The permit fee is payable for every separate or distinct occupation or calling engaged in.

SECTION 3U.03). SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time prescribed shall subject the taxpayer a surcharge of Twenty Five (25%) percent of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the fee due.

SECTION 3U.04). ADMINISTRATIVE PROVISIONS. a). The City Treasurer shall keep a record of all 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 City Treasurer and to the City Mayor respectively for cancellation upon retirement of seization of the practice of the said occupation or calling.

SECTION 3U.05) PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE V

PERMIT TO OPERATE TELECOMMUNICATION AND CABLE FACILITIES

SECTION 3V.01). IMPOSITION OF FEES- There shall be collected a fee of Three Thousand (P3,000.00)pesos for issuance of Mayor’s Permit to operate telecommunication and cable facilities within the territorial jurisdiction of the City of Sagay.

SECTION 3V.02). TIME OF PAYMENT- The fee imposed on this Article shall be paid to the City Treasurer upon application of the permit with the City Mayor before operation.

SECTION 3V.03). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

79 Revised Revenue Code of 2013 Page 80 of 185 pages x------x ARTICLE W

PERMIT FEE FOR THE CONSTRUCTION OF RADIO TRASMITTING TOWER AND COMMUNICATION AND SIMILAR STRUCTURE

SECTION 3W.01). IMPOSITION OF FEE- There shall be collected a fee of Forty (P40.00) Pesos per linear ft. in height for the issuance of Mayor’s Permit from every individual or entry that shall construct or cause to be constructed radio transmitting tower or similar structure within the jurisdiction of this city.

SECTION 3W.02). TIME AND MANNER OF PAYMENT- The fee imposed in this Article shall be paid to the City Treasurer after securing a building permit and upon application for a permit to construct a radio transmitting tower or similar structures with the Office of the Mayor.

SECTION 3W.03). ADMINISTRATIVE PROVISIONS

a. No radio transmitting tower shall be allowed to operate without prior inspection and approval by the City Mayor or by his duly authorized representative.

b. Application for the permit from the Office of the Mayor shall be filed by the contractor or owner who shall thereafter apply for inspection and approval of the construction of radio transmitting tower or similar structures as soon as the work is completed before the use of said structure. If the work is not in conformity with the condition set forth in the permit, the permit and the fees therefore shall be forfeited, If the work is found in conformity with the requirements the Mayor shall issue a Certificate of Approval

SECTION 3W.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

SECTION 3W.05). APPLICABILITY OF PERTINENT PROVISION OF LAW- all existing laws, rules and regulation governing the construction of radio transmitting tower and similar structure are hereby adopted as part of this Article.

ARTICLE X

PERMIT FEES ON USE OF GROUND WATER SUPPLY

SECTION 3X.01). IMPOSITION OF FEES- There shall be collected the following annual permit and inspection fees from individual or entity that shall construct or cause to be constructed artesian well within the jurisdiction of the City of Sagay.

a. Deep well for personal use with 200 ft.deep and Deep well constructed by any agency of the government Exempted

b. Deep well with not more than 400 ft. or 122 meters Deep with well casing of not more than 6 inches Or 150 mm. in diameter P1,200.00

c. Deep well wit not more than 800 ft. or 244 meters with well casing of not more than 200 mm in diameter 2,700.00

d. Deep well with not more than 000ft. or 305 meter Deep with well casing of not more than 10 inches or 205mm.In diameter 5,200.00

80 Revised Revenue Code of 2013 Page 81 of 185 pages x------x e. Deep well with not more than 1000 ft. or 305 meters Deep with well casing of not more than 10 inches or 250mm 10,200.00

f. For repair of Artesian well, rate shall b e 50% of the amount imposed on the construction of Artesian well in this article.

SECTION 3X.02). TIME OF PAYMENT- The fee imposed on this Article shall be paid to the City Treasurer upon application of the permit with the City Mayor before operation.

SECTION 3X.03). PENALTY Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

SECTION 3X.04) APPLICABILITY CLAUSE- The provision of all existing laws, rules and regulations regulating the use of ground water supply are hereby adopted as part of this Article.

ARTICLE Y

PERMIT AND INSPECTION FEE ON ELECTRIC AND HAND PUMP INSTALLATION

SECTION 3Y.01 IMPOSITION OF FEE – There shall be collected a fee of Three Hundred Pesos (P300.00) pesos for issuance of Mayor’s Permit to install electrical and hand pump within the city.

SECTION 3Y.02 TIME OF PAYMENT – The fee imposed in this Article shall be paid to the city treasurer upon application for a permit with the Office of the City Mayor.

SECTION 3Y.03) ADMINISTRATIVE PROVISION – An application shall be issued by the City Mayor upon favorable recommendation of the City Engineer of his duly authorized representative who shall inspect the premises where the pump shall be installed to determine whether the site and installation of the pump conform with existing regulations.

SECTION 3Y.04). PENALTY Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE Z

PERMIT FEE FOR BUTCHERS

SECTION 3Z.01). IMPOSITION OF FEES – There shall be collected an annual fee of One Hundred (P100.00)pesos for issuance of Mayor’s Permit for butchers within the City of Sagay.

SECTION 3Z.02). TIME AND MANNER OF PAYMENT – The Mayor’s Permit shall be paid to the City Treasurer before the butcher can participate in the slaughterhouse. Thereafter, the fee shall be paid annually upon renewed of the permit on the birth month of the permitee.

SECTION 3Z.03). ADMINISTRATIVE PROVISION– Only licensed butchers shall be allowed to slaughter animal and fowls at the City Market and/or slaughterhouse.

SECTION 3Z.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

81 Revised Revenue Code of 2013 Page 82 of 185 pages x------x ARTICLE AA

PERMIT FEE TO OPERATE TRANSLOADING STATION

SECTION 3AA.01 IMPOSITION OF FEE - There shall be collected a fee of Two Thousand (P2,000.00)Pesos for issuance of Mayor’s Permit to operate a Transloading Station within the territorial jurisdiction of the City of Sagay.

SECTION 3AA.02 TIME OF PAYMENT – The fee impose on this Article shall be paid to the City Treasurer upon application of this Article.

SECTION 3AA.03 ADMINISTRATIVE PROVISION – The City mayor shall issue rules and regulations for the effective implementation of this Article.

SECTION 3AA.04). PENALTY Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00)pesos nor more than Five Thousand (P5,000.00)pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AB

PERMIT FEE OF HAULING AND TRUCKING SERVICES

SECTION 3AB.01). IMPOSITION OF FEE – There shall be collected an annual permit fee on persons engaged in the business of hauling and trucking services operating within the City of Sagay as follows: Rate of Fee Per Annum a. For 1st two (2) units 500.00 b. For every unit in excess of 2 units 100.00

SECTION 3AB.02). EXEMPTIONS – The fee shall not be collected from hauling and trucking services that merely pass through the streets of the City of Sagay.

SECTION 3AB.03). TIME OF PAYMENT – The fee imposed on this Article shall be paid to the City Treasurer or his duly authorized representative before the hauling or trucking services transacts any business within the City of Sagay.

SECTION 3AB.04). SURCHARGE FOR LATE PAYMENT – Failure to pay the fee required herein shall make the taxpayer liable to a surcharge of twenty five percent (25%) of the amount due which shall be collected and accounted for in the same manner and at the same as the original amount due.

SECTION 3AB.05). ADMINISTRATIVE PROVISION

The Mayor’s Permit shall be issued only to the hauling and trucking service after payment of the fee to the City Treasurer and such permit shall be valid to all units declared by the persons to whom the permit has been issued.

a) Haulers shall also observe carefully thru proper loading of logs, that same are securely tied, and sand gravel trucks are properly covered.

b) The weight capacity of roads and bridges shall be carefully observed by the hauling or trucking services.

c) A copy of the Mayor’s Permit shall be carried at all times in each of the truck for which the permit has been issued.

82 Revised Revenue Code of 2013 Page 83 of 185 pages x------x SECTION 3AB.06). PENALTY . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court..

ARTICLE AC

REGISTRATION FEE FOR SUPPLIER AND CONTRACTOR

SECTION 3AC.01 IMPOSITION OF FEES – Every supplier or contractor before participating in any government contract within the jurisdiction of the City of Sagay must have been registered to the bids and Awards Committee of this city and pay the corresponding fees, in a accordance with the following schedules: Rate of Fee a) For Suppliers: 1.) Registration Fee . . . . P 500.00 2. Bid form per bid 1% of ABC

b) For Contractors: 1.) Registration Fee P 500.00 2.) Bid form per straight contract 1% of ABC

SECTION 3AC.02). TIME OF PAYMENT – The fees levied in this Article shall be paid to the City Treasurer before any business transaction can be lawfully made within the first twenty (20) days of January of each year and in case of renewal thereof.

SECTION 3AC.03). PLACE OF PAYMENT – The fee herein levied shall be paid in the City of Sagay by suppliers and contractors conducting business therein.

SECTION 3AC.04) ADMINISTRATIVE PROVISIONS

1) Only accredited suppliers and contractors shall be allowed to participate in any public bidding activity or enter into any government contract executed within the City of Sagay.

2) The City Treasurer shall keep a register of all suppliers and contractors accredited by the City Government of Sagay which shall include among others the following information:

a. Name and address of the supplier/contractor b. Type/kind of business engage into c. Such other information as maybe necessary

SECTION 3AC.05). PENALTY Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AD

PERMIT FEE FOR ZONING/LOCATIONAL CLEARANCE

SECTION 3AD.01). IMPOSITION OF FEE. – There is hereby imposed fees for processing of application for permits and clearances required under this Code as follows:

I. ZONING/LOCATIONAL CLEARANCE

A. Single residential structure attached or detached

P 240

83 Revised Revenue Code of 2013 Page 84 of 185 pages x------x 1. P 100,000.00 and below

2. Over P 100,000.00 to P 200,000.00 P 480

3. Over P 200,000.00 P 600 + (1/10 of 1% in excess of P 200,000)

B. Apartments/Townhouses

1. P 500,000.00 and below P 1,200 2. Over P 500,000.00 to P 2,000,000.00 P 1,800 3. Over P 2,000,000.00 P 3,000 + (1/10 of 1% of cost in excess of P 2Million regardless of the number of doors )

C. Dormitories

1. P 2,000,000.00 and below P 3,000 2. Over P 2,000,000.00 P 3,000 + (1/10 of 1% of cost in excess of P 2Million regardless of the number of doors )

D. Institutional, Project cost of which is:

1. Below P 2,000,000.00 P2,400 2. Over P 2,000,000.00 P2,400 + (1/10 of 1% of cost in excess of P 2Million)

E. Commercial, Industrial and Agro-Industrial Project Cost of which is:

1. Below P 100.000 P 1,200 2. Over P 100.000 - P 500.000 P 1,800 3. Over P 500.000 - P 1M P 2,400 4. Over P 1Million - P 2 Million P 3,600 5. Over P 2 Million P 6,000 + (1/10 of 1% of cost in excess of P 2Million)

F. Special Uses/ Special Projects , (Gasoline Station, cell sites, slaughter house, treatment plant etc.)

1. Below P 2 Million P 6,000 2. Over P 2 Million P 6,000 + (1/10 of 1% of cost in excess of P 2Million)

G. Alteration Expansion (affected areas/cost only) Same as original Application

Note: To be used in the computation for Locational Clearance Fee, whichever the highest value of the two: 1.) Project estimates or 2.) the project floor area multiply by the running cost per square meters of the previous two (2) quarter as determine by the City Engineering Office and/or by the Office of the Building Official.

II. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957)

A. Approval of Subdivision Plan (including Town Houses)

1. Preliminary Approval and Locational Clearance(PALC) P 300.00/ha. or fraction thereof Preliminary Subdivision Development Plan (PSDP)

• Inspection Fee P 1,200.00/ha. regardless of density 2. Final Approval & Development Permit P 2,400.00/ha. regardless of density • Additional Fee on Floor Area of houses and building P 2.40/sq. m. sold with lot • Inspection Fee P 1,200.00/ha. regardless of density (not applicable for projects already inspected for PALC application)

3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t Permit

4. Certificate of Registration Processing Fee P 2,400.00

5. License to Sell (per saleable lot) P 180.00 • Additional Fee on Floor Area of houses P 12.00/sq. m. and building sold with lot • Inspection Fee * P 1,200/ha. regardless of density *Application for CR/LS with DP issued bu LGUs shall be charged inspection fee

84 Revised Revenue Code of 2013 Page 85 of 185 pages x------x 6. Certificate of Completion • Certificate Fee P 180.00 • Processing Fee P 2,400.00/ha. regardless of density

7. Extension of Time to Develop P 420.00 • Inspection Fee (affected/unfinished area only) P 1,200.00/ha. regardless of density

B. Approval of Condominium Project Final Approval and Development Permit

1. Processing Fee a. Land Area P 6.00/sq. m. b. No. of Floors P 240.00/floor c. Building Areas P 4.80/sq. m.

• Inspection Fee P 14.40/sq. m. of GFA

2. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t Plan

3. Conversion (affected areas only) Same as Final Approval & Dev’t Plan

4. Certificate of Registration • Processing Fee P 2,400.00

5. License to Sell a. Residential (saleable areas) P 14.40/sq. m. b. Commercial/Office (saleable areas) P 30.00/sq. m.

6. Extension of Time Develop • Processing Fee P 420.00 • Inspection Fee (affected/unfinished area only) P 14.40/sq. m. of GFA

7. Certificate of Completion • Certificate Fee P 180.00 • Processing Fee P 14.40/sq. m. of GFA

C. Projects under BP 220

i. Subdivision

1. Preliminary Approval and Locational Clearance a. Socialized Housing P 75.00/ha. b. Economic Housing P 180.00/ha.

• Inspection Fee a. Socialized Housing P 200.00/ha. b. Economic Housing P 600.00/ha.

2. Final Approval and Development Permit • Processing Fee a. Socialized Housing P 500.00/ha. b. Economic Housing P 1,200.00/ha.

• Inspection Fee a. Socialized Housing P 200.00/ha. b. Economic Housing P 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee)

3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t Permit)

4. Building Permit (Floor area of housing unit) P 6.00/sq. m.

5. Certificate of Registration • Application Fee

a. Socialized Housing P 350.00 b. Economic Housing P 600.00

6. Licenses to sell (per saleable lot) P 20.00/lot

85 Revised Revenue Code of 2013 Page 86 of 185 pages x------x

a. Socialized Housing P 60.00/lot b. Economic Housing P 2.40/sq. m. (Additional Fee on floor area of houses/building sold with lot)

• Inspection Fee a. Socialized Housing P 200.00/ha. b. Economic Housing P 600.00/ha.

7. Extension of Time to Develop

• Filing Fee a. Socialized Housing P 350.00 b. Economic Housing P 420.00

• Inspection Fee (affected/unfinished area) a. Socialized Housing P 200.00/ha. b. Economic Housing P 600.00/ha.

8. Certificate of Completion

• Certificate Fee a. Socialized Housing P 150.00 b. Economic Housing P 180.00

• Processing Fee a. Socialized Housing P 200.00/ha. b. Economic Housing P 600.00/ha.

9. Occupancy Permit P 2.40 /s.m. • Inspection Fee (saleable floor area of the housing unit) a. Socialized Housing P 5.00 /sq.meter b. Economic Housing P 6.00 /sq.meter

ii. Condominium

1. Preliminary Approval and Locational Clearance P 600.00

2. Final Approval and Development Permit

a. Total Land Area P 6.00/sq. m. b. Number of Floor P 120.00/floor c. Building Area P 2.40 sq. m. of GFA

• Inspection Fee P 2.40 sq. m. of GFA

3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t Permit)

4. Certificate of Registration P 600.00

5. License to sell P 6.00/sq. m.

6. Extension of Time to Develop P 420.00

• Inspection Fee (FA x P2 x % of remaining development cost) P 2.40/sq. m. of saleable unit

7. Certificate of Completion

• Certificate Fee P 180.00 • Processing Fee P 3.60/sq. m. of GFA

D. Approval of Industrial/Commercial Subdivision

1. Preliminary Approval and Locational Clearance P 3.60/ha. • Inspection Fee P 1,200.00/ha. regardless of location

2. Final Approval and Development Permit P 600.00/ha. regardless of location • Inspection Fee P 1,200.00/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee)

3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit

4. Certificate of Registration P 2,400.00

5. License to sell P 2.40/sq. m. of the land area

86 Revised Revenue Code of 2013 Page 87 of 185 pages x------x • Inspection Fee P 1,200.00/ha. regardless of location

6. Extension of Time to Develop P 420.00 • Inspection Fee (affected/unfinished areas only) P 1,200.00/ha.

7. Certificate of Completion

a. Industrial P 420.00/ha. regardless of location b. Commercial P 600.00/ha. regardless of location

E. Approval of Farmlot Subdivision

1. Preliminary Approval and Locational P 240.00/ha. Clearance • Inspection Fee P 600.00/ha.

2. Final Approval and Development Permit P 1,200.00/ha. • Inspection Fee P 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee)

3. Alteration of Plan (affected areas only)

4. Certificate of Registration P 2,400.00

5. License to sell P 600.00/lot • Inspection Fee P 1,200.00/ha.

6. Extension of Time to Develop P 420.00/ha. • Inspection Fee (affected/unfinished areas) P 1,200.00/ha.

7. Certificate of Completion • Certificate Fee P 180.00/ha. • Processing Fee P 1,200.00/ha.

F. Approval of Memorial Park/Cemetery Project/Columbarium

1. Preliminary Approval and Locational Clearance a. Memorial Projects P 600.00/ha. b. Cemeteries P 240.00/ha. c. Columbarium P 3,000.00/ha.

• Inspection Fee a. Memorial Projects P 1,200.00/ha. b. Cemeteries P 600.00/ha. c. Columbarium P 14.40/sq. m. of GFA

2. Final Approval and Development Permit a. Memorial Projects P 2.40/sq. m. b. Cemeteries P 1.20/sq. m. c. Columbarium P 240.00/floor P 4.80/sq. m. of GFA P 6/sq. m. of Land Area

• Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a. Memorial Projects P 1,200.00/ha. b. Cemeteries P 600.00/ha. c. Columbarium P 14.40/sq. m. of GFA

3. Alteration Fee Same as Final Approval/Dev’t Permit

4. Certificate of Registration P 2,400.00

5. Licenses to Sell a. Memorial Projects P 60.00/2.5 sq. m. - Apartment Type P 24.00/per unit b. Cemeteries P 24.00/tomb c. Columbarium P 60.00/vault

• Inspection Fee a. Memorial Projects P 1,200.00/ha

87 Revised Revenue Code of 2013 Page 88 of 185 pages x------x b. Cemeteries P 600.00/ha c. Columbarium

6. Extension of Time to Develop P 420.00 • Inspection Fee (affected/unfinished areas only) a. Memorial Projects P 1,200.00/ha b. Cemeteries P 600.00/ha c. Columbarium P 14.40/sq. m. of the remaining GFA

7. Certificate of Completion • Certificate Fee P 180.00 • Processing Fee a. Memorial Projects P 1,200.00/ha b. Cemeteries P 600.00/ha c. Columbarium P 4.80/sq. m. of GFA

G. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval P 600.00 2. Cancellation/Reduction of Performance Bond P 2,400.00 3. Lifting of Suspended Licenses to Sell P 2,400.00 4. Exemption from Cease and Desist Order P 180.00 5. Clearance to Mortgage P 1,200.00 6. Lifting from Cease and Desist Order P 2,400.00 7. Change of Name/Ownership/Amendments P 1,200.00 8. Voluntary Cancellation of CR/LS P 1,200.00 9. Revalidation/Renewal of Permit (Condominium) 50 % of assessed current processing fees

B. Other Certifications 1. Zoning Certifications P 300.00 for the first 300 m2 and P0.05 for the following square meter or a fraction thereof per TCT 2. Certification of Town Plan/Zoning Ordinance Approval P 180.00 3. Certification of New Rights/Sales P 180.00 4. Certification of Registration (form) P 180.00 5. Licenses to Sell (form) P 180.00

6. Certificate of Creditable Withholding Tax P 180.00 (Maximum of 5 lots per certificate) 7. Others, to include: a. Availability to records/public request P 240.00 b. Certificate of no records on file P 240.00 c. Certification of with or without CR/LS P 240.00 d. Certified Xerox copy of documents (report size) • Document of five (5) pages or less P 36.00 • Every additional page P 3.60 e. Photocopy of documents P 2.40 f. Other not listed above P 180.00

H. Registration of Dealers/Brokers/Salesmen A. Dealers/Brokers P 600.00 A. Salesmen/Agent P 240.00

I. Homeowner Associations 1. Registration of HOA Examination/Registration • Articles of Incorporation P 780.00 • By-Laws P 780.00 • Books P 240.00 2. Amendments • Articles of Incorporation P 600.00 • By-Laws P 600.00 3. Dissolution of Homeowners Associations P 600.00 4. Certification of the new set of officers P 420.00 5. Other Certifications P 180.00 • Inspection Fee (CMP Projects) P 600.00/ha.

88 Revised Revenue Code of 2013 Page 89 of 185 pages x------x J. Legal Fees P 1,200.00 A. Filing Fee B. Additional Fee for claims (for refund, damages, attorney’s fees, etc.) 1. Not more than P 20,000 P 144.00 2. More than P 20,000 but less than P 80,000 P 480.00 3. P80,000 or more but less than P100,000 P 720.00 4. P100,000 or more but less than P150,000 P 1,200.00 5. For each P1,000 in excess of 150,000 P 6.00 C. Motion for reconsideration P 500.00 D. Petition for Review P 2,400.00 E. Prayer for Cease and Desist Order P 1,000.00 F. Pauper-litigants are exempt from payment of legal fees 1. Those whose gross income is not more than P6,000.00 per month and residing within M.M. 2. Those whose gross income is not more than P4,000.00 per month and residing outside M.M. 3. Those who do not own real property. G. Government agencies and its instrumentalities are exempted from paying legal fees. H. Local government and government owned or controlled corporations with or without independent charters are not exempted paying legal fees.

K. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR) remains at One Percent (1%) of every fee charged but shall in No Case Be Lower than P10.00.

Other CPDO document fees i. HARD COPY REQUEST (Print out) A.) Bond Size a.) Brgy. Map-black and white P 10.00 per page b.) City Map-black and white P 10.00 per page c.) City Proper Map-black and white P 10.00 per page d.) Other non-CLUP Map-black and white P 10.00 per page e.) Brgy. Maps-colored –(outline only) P 30.00 per page f.) CLUP Maps colored –(outline and fill) P 50.00 per page g.) City Maps-colored –(outline only) P 30.00 per page h.) Other CLUP Maps-colored –(outline only) P 30.00 per page B.) Bond Size a.) Brgy. Socio-Economic profile P 10.00 per page b.) Sagay City Socio-Economic profile P 10.00 per page c.) Sagay City History P 10.00 per page d.) Other Statistical datas P 10.00 per page C.) WHITE PRINT a.) (outline only) P 0.40 per square inch (printed area) b.) (outline and fill) P 0.60 per square inch (printed area)

C.) BLUE PRINT a.) Sagay City Map, 1:50,000 P 60.00 per sheet b.) Sagay City Map, 1:25,000 P 225.00 per sheet c.) City Proper Vicinity Map, 1:5,000 P 50.00 per sheet d.) Brgy. Poblacion 1, 1:4,000 P 50.00 per sheet e.) Brgy. Poblacion 2, 1:4,000 P 80.00 per sheet f.) Brgy. Paraiso, 1:4,000 P 75.00 per sheet g.) Brgy. Old Sagay, 1:4,000 P 75.00 per sheet h.) Brgy. Rizal, 1:4,000 P 80.00 per sheet i.) Brgy. Bato, 1:4,000 P 50.00 per sheet j.) Brgy. Vito, 1:4,000 P 75.00 per sheet k.) Brgy. Fabrica, 1:4,000 P 75.00 per sheet l.) Blue Print rentals P 20.00 per sheet PROGRAM/ACTIVITY/PROJECT DESCRIPTION ESTIMATED COST/ EXPENSES ii. ELECTRONIC COPY REQUEST (CPDO Documents) a.1) Burning of Compact Disk P 5.00 per page, plus CD/DVD cost a.2) Diskette copy P 5.00 per page, plus diskette cost a.3) USB copy P 5.00 per page, usb not included b.) All Maps with colored outline and/or fill P100.00 per page c.) Book/Plan e.g. CLUP, CDP et. al. P 10.00 per page

89 Revised Revenue Code of 2013 Page 90 of 185 pages x------x SECTION 3AD.02) EXEMPTION.

a. The fee 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.

b. Pauper – ligitants are exempted from payment of legal fees: 1. Those whose gross income is not more than P4,000.00 per month and residing within Sagay City 2. Those whose gross income is not more than P3,000.00 per month and residing outside Sagay City 3. Those who do not own real property with an assessed value of more than P50,000 c. Government agencies and its instrumentalities are exempted from paying legal fees.

SECTION 3AD.03). TIME OF PAYMENT The applicant or his representative shall pay the fees in this Article to the City Treasurer when zoning/locational clearance is granted.

SECTION 3AD.04). ADMINISTRATIVE PROVISIONS – The application for the construction and/or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructures of the owners as well as the name of the architect or engineer who draw the plan, and the estimate of the entire cost or proposed work, and the following:

a. A copy of the plan showing the location of the building to be constructed with the reference to boundaries to the lot and if constructed in the town proper or poblacion.

b. General drawing showing: 1. Floor and roof plans 2. Foundation and footing plans 3. Transverse and longitude plan 4. Elevation 1. Framing plan showing complete framing of the building or structure 2. Isometric view of plumbing layout 3. Electric layout 4. Detail of Structure and Architectural parts

c. Local government and government owned or controlled corporations with or without independent characters are not exempted from paying legal fees. City Ordinance No.8, Series of 2003

SECTION 3AD.05). PENALTY Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AE

FEES FOR INSPECTION AND VERIFICATION OF SUBDIVISION / REAL PROPERTY

SECTION 3AE.01. IMPOSITION- There shall be collected a fee for the verification and inspection of subdivision in the City of Sagay in accordance with existing ordinance and law:

a. Fees for Verification: 1. For subdivision less than five has. P1,000.00 2. For subdivision from five to less than ten has 2,000.00 3. For subdivision ten has. and over 3,000.00

90 Revised Revenue Code of 2013 Page 91 of 185 pages x------x In addition, subdivision owner shall pay an annual fee of Six Hundred Fifty (P 650.00) pesos for verification and inspection per hectare or fraction thereof until the construction of the roads, bridges, drainage system, installation of electric post and water system, if any, are completed.

b. Final Inspection fee: 1. For the first twenty(20) linear meters P 250.00 2. For every meter in excess of 20 linear meters 40.00 3. Streets: For the first 20 sq.m. 250.00 For every sq. m. in excess of 20 sq.m. 40.00 4. Reinforced concrete culvert for every meter 60.00 5. Bridge 700.00 c. Inspection fee for real property, per hectare or fraction thereof 300.00

If upon verification and inspection, it is found out that the subdivision is a bigger area than what was reported as its area, the applicant shall pay the fees corresponding to the area difference and the official receipt therefore shall be presented to the Mayor before final action is taken on the application.

SECTION 3AE.02. TIME, PLACE, AND MANNER OF PAYMENT- The fees imposed in this article shall be paid by the subdivision owner or his representative to the City Treasurer before verification or inspection is conducted.

SECTION 3AE.03). ADMINISTRATIVE PROVISION The City Mayor shall administer the provision of this article and other existing ordinances, executive orders, laws relating to, and governing subdivision and housing projects.

SECTION 3AE.04). PENALTY . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court. (City Ordinance No. 008, Series of 2003)

ARTICLE AF

PERMIT FEE FOR BUILDING OCCUPANCY

SECTION 3AF.01). IMPOSITON OF FEES - There shall be collected a Mayor’s Permit fee for the occupancy of newly constructed houses, buildings and other structures in the following rate:

(a) Division A-1 and A-2 Buildings:

(1) Costing up to P 150,000.00 P 100.00 (2) Costing more than P150,000.00 up to P400,000.00 200.00 (3) Costing more than P400,000.00 up to P850,000.00 400.00 (4) Costing more than P850,000.00 up to P1,200,000.00 800.00 (5) Every million or portion thereof in excess of P1,200.000.00 800.00

(b) Divisions B-1/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/ and I-1 Buildings

(1) Costing up to P 150,000.00 200.00 (2) Costing more than P150,000.00 up to P400,000.00 400.00 (3) Costing more than P400,000.00 up to P850,000.00 800.00 (4) Costing more than P850,000.00 up to P1,200,000.00 1,000.00 (5) Every million or portion thereof in excess of 1,200.000.00 1,000.00

91 Revised Revenue Code of 2013 Page 92 of 185 pages x------x

(c) Divisions C-1, 2/D-1, 2, 3 Buildings:

(1) Costing up to P 150,000.00 150.00 (2) Costing more than P150,000.00 up to P400,000.00 250.00 (3) Costing more than P400,000.00 up to P850,000.00 600.00 (4) Costing more than P850,000.00 up to P1,200,000.00 900.00 (5) Every million or portion thereof in excess of P1,200,000.00 900.00

(d) Division J-1 Buildings/structures:

(1) With floor area up to 20 sq. meters 50.00 (2) With floor area above 20 sq.m. up to 500 sq. meters 240.00 (3) With floor area above 500 sq.m. up to 1,000 sq. meters 360.00 (4) With floor area above 1,000 sq.m. up to 5,000 sq. meters 480.00 (5) With floor area above 5,000 sq.m. up to 10,000 sq. meters 1,200.00 (6) With floor area above 10,000 sq. meters 2,400.00

(e) Division J-2 Structures:

(1) Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories.

(2) Aviaries, aquariums, zoo structures and the like: Same rates as for letter d above.

(3) Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows:

a. First 10.00 meters of height from the ground 800.00 b. Every meter or fraction thereof 50.00 in excess of 10.00 meters

(f) Change in Use/Occupancy, per sq. meter or fraction thereof of area affected 5.00

SECTION 3AF.02). TIME OF PAYMENT. - The fee shall be paid to the City Treasurer upon application to occupy the house or building with the City Mayor.

SECTION 3AF.03). ADMINISTRATIVE PROVISIONS.

(a) No newly constructed house or building shall be occupied without the permit required in this Article being secured by the owner or building contractor.

(b) The duly authorized representative of the City Mayor shall inspect all newly constructed houses or buildings for the purpose of enforcing all building regulations before the permit for occupancy shall be issued.

SECTION 3AF.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

92 Revised Revenue Code of 2013 Page 93 of 185 pages x------x ARTICLE AG

PERMIT FEES ON PLUMBING

SECTION 3AG.01). IMPOSITION OF FEE. Every person who has any plumbing or drainage work done including removal or transfer of any existing fixtures, addition of any fixture, or extension or alteration of the plumbing system, shall pay the following permit fees:

Rate (a) Installation Fees, One unit, composed of one water closet, two floor drains, one lavatory, one sink with ordinary tap, three faucets and one shower. A partial part thereof shall be charged as that of the cost of a whole unit P 24.00

(b) Every fixture in excess of one unit: 7.00 (1) Each water closet (2) Each floor drain 3.00 (3) Each sink 3.00 (4) Each lavatory 7.00 (5) Each faucet 2.00 (6) Each shower head 2.00 (c) Special Plumbing Fixtures: (1) Each slop sink 7.00 (2) Each urinal 4.00 (3) Each bath tub 7.00 (4) Each grease trap 7.00 (5) Each garage trap 7.00 (6) Each bidet 4.00 (7) Each dental cuspidor 4.00 (8) Each gas-fired water heater 4.00 (9) Each drinking fountain 2.00 (10) Each bar or soda fountain sink 4.00 (11) Each laundry sink 4.00 (12) Each laboratory sink 4 .00 (13) Each fixed-type sterilizer 2.00

(d) Each water meter 2.00 (1) 12 to 25 mm diameter 8.00 (2) Above 25 mm diameter 10.00

(e) Construction of septic tank, applicable to all Groups (1) Up to 5.00 cu. meters of digestion chamber 2 4.0 0 (2) Every cu. meter or fraction thereof in excess of 5.00 cu. meters 7.00

(f) Annual Inspection Fees, each plumbing unit 100.00

SECTION 3AG.02). TIME OF PAYMENT The plumbing permit fee shall be paid to the City Treasurer upon application for the plumbing permit.

SECTION 3AG.03). ADMINISTRATIVE PROVISIONS. (a) Before any work of plumbing or house drainage is started, an application signed by the owner or plumber shall be submitted to the City Mayor. (b) No work shall be performed until such application shall have been approved and such a permit to proceed with the work shall have been issued to the applicant thereof.

93 Revised Revenue Code of 2013 Page 94 of 185 pages x------x (c) All inspection of plumbing or house drainage performed shall be made in the presence of the plumber in charge of the work. However, inspection may be made at the discretion of the City Mayor or his authorized representative, upon request by the owner or his agent.

SECTION 3AG.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AH

MECHANICAL PERMIT FEES

SECTION 3AH.01). IMPOSITION OF FEES- There shall be collected Mechanical Permit Fees for the installation of any machinery or mechanical equipment, as enumerated hereunder:

A. Mechanical Permit fees

a. Refrigeration, Air Conditioning and Mechanical Ventilation:

i. Refrigeration (cold storage), per ton or fraction thereof P40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually.

For evaluation purposes:

For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i.):

1.10 kW per ton, for compressors up to 5 tons capacity. 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity.

For Ice making (refer to 5.a.ii.):

3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, for compressors above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity.

For Air conditioning (refer to 5.a.iii.):

0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 kW per ton, for above 5 up to 50 tons capacity. 1.70 kW per ton, for compressors above 50 tons capacity.

b. Escalators and Moving Walks, funiculars and the like:

i. Escalator and moving walk, per kW or fraction thereof P10.00

94 Revised Revenue Code of 2013 Page 95 of 185 pages x------x ii. Escalator and moving walks up to to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators, per unit:

i. Motor driven dumbwaiters P600.00 ii. Construction elevators for material 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Boilers, per kW:

i. Up to 7.5 kW P500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vi. Every kW or fraction thereof above 74 kW 5.00

NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (1) boiler kW. (b) Steam from this boiler used to propel any prime-mover is exempted from fees. (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit P200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof 60.00 g. Automatic fire sprinkler system, per sprinkler head 4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW:

i. Every kW up to 50 kW P25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 3.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet P20.00 j. Gas Meter, per unit P100.00 k. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher 4.00 l. Other Internal Combustion Engines, including

95 Revised Revenue Code of 2013 Page 96 of 185 pages x------x cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW:

i. Up to 50 kW P10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 m. Pressure Vessels, per cu. meter or fraction thereof. 60.00 n. Other Machinery/Equipment for commercial/ Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof 60.00 o. Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal metes or fraction thereof 10.00 p. Weighing Scale Structure, per ton or fraction thereof 50.00

NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees.

B. Annual Mechanical Inspection Fees:

Refrigeration and Ice Plant, per ton: i. (a) Up to 100 tons capacity ..…...... …………………………………… P 25.00 (b) Above 100 tons up to 150 tons .……………………………………… 20.00 (c) Above 150 tons up to 300 tons …………………………………….. 15.00 (d) Above 300 tons up to 500 tons…….…. ………………………….... 10.00 (e) Every ton or fraction thereof above 500 tons……. ………………... 5.00 ii. Air Conditioning Systems:

Window type air conditioners, per unit …. ……………………………….P 40.00

iii. Packaged or centralized air conditioning systems:

(a) First 100 tons, per ton …………………………………………………. 25.00 (b) Above 100 tons, up to 150 tons per ton …….……………………….. 20.00 (c) Every ton or fraction thereof above 500 tons ..…………………… 8.00

iv. Mechanical Ventilation, per unit, per kW:

(a) Up to 1 kW …………………………………………………………..…. P 10.00 (b) Above 1 kW to 7.5 kW ……………………………………………… 50.00 (c) Every kW above 7.5 kW .……………………………………….…..… 20.00 v. Escalators and Moving Walks; Funiculars and the like:

(a) Escalator and Moving Walks, per unit…………………………….… P 120.00 (b) Funiculars, per kW or fraction thereof.……………………………... 50.00 (c) Per lineal meter or fraction thereof of travel.…...………………..... 10.00

96 Revised Revenue Code of 2013 Page 97 of 185 pages x------x (d) Cable Car, per KW or fraction thereof ……………………………… 25.00 (e) Per lineal meter of travel..……………………………………………… 2.00 vi. Elevators, per unit:

(a) Passenger elevators…….………………………………………………P 500.00 (b) Freight elevators.……………………………………………………….. 400.00 (c) Motor driven dumbwaiters…………………………………………….. 50.00 (d) Construction elevators for materials ……………………………….. 400.00 (e) Car elevators ….….…………………………………………………..… 500.00 (f) Every landing above first five (5) 50.00 landings for all the above elevators………………………………….. vii. Boilers, per unit:

(a) Up to 7.5 kW…………………………………………………………..…P 400.00 (b) 7.5 kW up to 22 kW ………………………………………………….... 550.00 (c) 22 kW up to 37 kW ……….……………….………………………….... 600.00 (d) 37 kW up to 52 kW……………………………………………………... 650.00 (e) 52 kW up to 67 kW ……….……………………………………………. 800.00 (f) 67 kW up to 74 kW…………………………. …………………………. 900.00 (g) Every kW or fraction thereof 4.00 above 74 kW …………………………………………………………… viii. Pressurized Water Heaters, per unit………………………………………. P 120.00 ix. Automatic Fire Extinguishers, P 2.00 per sprinkler head…………………………………………………………… x. Water, Sump and Sewage pumps for buildings/structures for commercial/ industrial purposes, per kW: (a) Up to 5 kW………………………….………………………………… P 55.00 (b) Above 5 kW to 10 kW………………………………………………….. 90.00 (c) Every kW or fraction thereof P 2.00 above 10 kW…………………………………………………………….. xi. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 kW……………………………………………………P 15.00 (b) Above 50 kW up to 100 kW……………………………………………. 10.00 (c) Every kW or fraction thereof 2.40 above 100 kW…………………………………………………………… xii. Compressed air, vacuum, commercial/ P 10.00 institutional/industrial gases, per outlet…………………………………… xiii. Power piping for gas/steam/etc.,

per lineal meter or fraction thereof or

per cu. meter or fraction thereof, P 2.00 whichever is higher…………………………………………………………..

97 Revised Revenue Code of 2013 Page 98 of 185 pages x------x xiv. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like, (a) Per unit, up to 10 kW…………………………………………………… 100.00 (b) Every kW above 10 kW……………………………………………… 3.00

xv. Other machineries and/or equipment for commercial/ industrial/institutional use not elsewhere specified, per unit: (a) Up to ½ kW………………………………………………………………P 8.00 (b) Above ½ kW up to 1 kW………………………………………………. 23.00 (c) Above 1 kW up to 3 kW………………………………………………… 39.00 (d) Above 3 kW up to 5 kW……………………………………………… 55.00 (e) Above 5 kW up to 10 kW………………………………………………. 80.00 (f) Every kW above 10 kW 4.00 or fraction thereof……………………………………………………….. xvi. Pressure Vessels, per cu. meter P 40.00 or fraction thereof……………………………………………………………. xvii. Pneumatic tubes, Conveyors, Monorails

for materials handling, per lineal meter P 2.40 or fraction thereof……………………………………………………………. xviii. Weighing Scale Structure, per ton or fraction thereof…………………… P 30.00 xix. Testing/Calibration of pressure gauge, P 24.00 per unit……………………………………………………………………….. (a) Each Gas Meter, tested, proved 30.00 and sealed, per gas meter…………………………………………….. xx. Every mechanical ride inspection, etc.,

used in amusement centers of fairs, such P 30.00 as ferris wheel, and the like, per unit………………………………………

SECTION 3AH.02). TIME, PLACE AND MANNER OF PAYMENT The annual fees imposed in this article shall be paid to the City Treasurer upon application of the permit with the Building Official but not later than fifteen (15) days after actual inspection. Thereafter, the fees shall paid within the first twenty (20) day of January of each year.

SECTION 3AH.03). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AI

ELECTRICAL INSTALLATION PERMIT AND INSPECTION FEES

SECTION 3AI.01). IMPOSITION OF FEE. Every person who shall install or alter, or cause to be installed or altered, any exterior or interior electrical lighting, power or any other electrical system or line, and any internal combustion engines generators and other machines, propelled by electric motor, other stationery engine or machine in accordance with the following annual fee:

98 Revised Revenue Code of 2013 Page 99 of 185 pages x------x 1. Lighting and power installation: a. For each switch lighting and/or convenience outlet P50.00 b. For each remote control master switch 45.00 c. For each special purposes outlet of 20 ampere 45.00 d. For each time switch 40.00

2. Additional for each of the following:

a. Electrical range, heaters and other appliances i. Range and Heater 1KW or less 24.00 ii. For each additional 1KW or less 22.00 iii. Each refrigerator or freezer 28.00 iv. Each washing machine or dryer 28.00 v. Each commercial used hair culing 28.00 vi. Apparatus or hair dryer 28.00 vii. Each fixed typed electric fan 24.00 viii. Each electrical typewriter, cash register or adding machine 24.00

b. Air conditioning system

1. For each air conditioning outlet 28.00 2. Unit or window type a. Each unit of 1 HP (745 KW) 28.00 b. Each unit of more than 1 HP 40.00 c. Packed or centralized 3 HP (2.3 KW) or less than 5 HP 100.00 For each succeeding HP 28.00 d. Blower and air handling unit For each motor of ¼ HP or less 40.00

Electrical equipment/apparatus for commercial/industrial use 1. For each bell annuciator system 28.00 2. For each fire alarm unit 24.00 3. For each arc (light) lamp 50.00 4. For each flasher, becon light 28.00 5. For each X-ray equipment 80.00 6. For each battery charging rectifier 40.00 7. For each electric welder 1st KVA/KW or fraction therefore 28.00 For each succeeding KVA/KW or fraction thereof 8. For each heating equipment 1st KW or fraction thereof 24.00 For each additional KW or fraction thereof 24.00

9. For each telephone switch board (PBX, PABX, etc.) 40.00

Each trunkline 18.00 For each telephone apparatus 14.00

10. For master intercom 24.00 For each slave 22.00 For each neon sign transformer 24.00 For each neon sign unit 24.00 Motion picture projectors for commercial use 16 mm, per unit 40.00 35 mm, per unit 100.00 TV cameras for commercial/ Industrial use, per unit 180.00

99 Revised Revenue Code of 2013 Page 100 of 185 pages x------x

b. Motors and Controlling Apparatus

1. For each motor and controlling apparatus ¼ HP or less 108.00 2. For each motor and controlling apparatus above ¼ HP but not exceeding 5 HP (3.8 KW) 116.00 3. For each motor and controlling apparatus above 10 HP but not exceeding 10 HP (7.5 KW) 124.00 4. For each motor and controlling apparatus above 10 HP but not exceeding 20 HP (15 KW) 140.00 5. For each motor and controlling apparatus above 20 HP, each HO or fraction thereof 115.00

c. Generators

1. For each generator AC of DC 1 KW of less 100.00 2. For each generator AC or DC above 1 KW to 5 KW 216.00 3. For each generator AC or DC above 5 KW to 10 KW 220.00 4. For each generator AC or DC above 10 KW to 20KW 240.00 5. For each generator AC or DC above 20 KW, for each additional KW or fraction thereof 15.00

d. Transformer and Sub-stations Equipment

1. For each transformer up to 1 KVA 40.00 2. For every KVA or every fraction thereof in excess of 1 KVA up to 2,000 KVA based on 24.00 (brand or name plate rating) 3. For each transformer above 2,000 KVA 3,000.00 4. For each safety switch or circuit breaker up to 50 amperes and less than 600 volts 10.00 5. For each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker, other than motor controlling apparatus, above 50 amperes up to 100 amperes, and less than 600 volts 28.00 6. For every 50 amperes or fraction thereof 5.00 in excess of 100 amperes 7. For every 100 amperes or fraction thereof interrupting capacity 8.00 of every air circuit breaker, oil circuit breaker, or vacuum circuit breaker operating above 600 volts

f. Each temporary lighting or convenience outlet for celebrations, ferias or construction purposes 20.80

g. Other electrical apparatus not otherwise provided in this Section: Every KW or fraction thereof 80.00

h. Pole/attachment location plan permit: Approved pole location plan permit, per pole 80.00 Approved attachment location plan permit, Per attachment 80.00 Inspection Fees: 1. Inspection and other miscellaneous fees: a. For each inspection 18.00 b. For condemnation 18.00 c. For each union separation, relocation, alteration, reconnection of electric meter:

100 Revised Revenue Code of 2013 Page 101 of 185 pages x------x 1. Residential 40.00 2. Commercial / Industrial 80.00 3. Social / Institutional / Agricultural 60.00

d. For issuance or cancellation of wiring permit: 1. Residential 46.00 2. Commercial / Industrial 38.00 3. Social / Institutional / Agricultural 80.00

e. For each true copy and certification of electrical certificate 40.00

2. Temporary current connection:

a. Temporary current connection shall be issued for testing purposes only in commercial and / or industrial establishments and the regular fees provided for in this section shall be charged and collected. b. If the temporary current connection shall be used for a period not more than sixty (60) days, the regular fees paid for the temporary current connection shall be deducted from the total fees for the final inspection. c. If no final approval is done within sixty (60) days, the wiring permit shall be automatically canceled, and all fees paid shall be forfeited.

SECTION 3AI.02). TIME, PLACE, AND MANNER OF PAYMENT The fees imposed in this Article shall be paid to the City Treasurer after securing a Building or Repair Permit from the City Engineer / Building Official and upon application for a permit from the City Engineer to install or alter any electrical lighting, power, telephone or telegraph or any other electrical system or line, exterior or interior or to install any electrical apparatus or machine.

SECTION 3AI.03). ADMINISTRATIVE PROVISIONS

a. Application for the permit from the City Engineer shall be filed by the actual contractor who must be a registered electrical contractor. The permit issued shall be posted in a conspicuous place in the premises of the building, together with the Building Permit issued by the Building Official / City Engineer.

If the work is found not in conformity with the requirements of law or Ordinance or the conditions set forth in the permit, the City Engineer shall forthwith cancel the permit and the fees thereon shall be forfeited.

b. The contractor or owner of the house or building shall apply for inspection and approval of the new interior electrical installation, repair or alteration as soon as the work is in process and as soon as conformity with the requirements is determined, the City Electrician shall issue a certificate of approval.

No interior electrical installation, repair, or alteration or concealed or enclosed electrical installation shall be done or used without prior inspection and approval of the City Engineer. In case of a condemned installation, if the owner of the building or user fails to repair or remove the condemned installation, the electrical wires, poles or fittings and other appliances and apparatus within ten (10) days after notice, the City Engineer shall immediately disconnect the electrical service.

SECTION 3AI.04). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

101 Revised Revenue Code of 2013 Page 102 of 185 pages x------x ARTICLE AJ

PERMIT AND INSPECTION FEES ON MACHINERIES AND ENGINES

SECTION 3AJ.01). IMPOSITION OF FEE There is hereby imposed an annual inspection fee on internal combustion engines generators and other machines, propelled by electric motor, other stationery engine or machine, in accordance with the following schedule: a) Internal Combustion Engines:

1) 2 H.P. and below ...... P300.00 2) 5 H.P. and below but not lower than 3 H.P.. 350.00 3) 10 H.P. and below but not lower than 5 H.P. 400.00 4) 14 H. below but not lower than 10 H.P. . . 500.00 5) Above 15 H.P...... 600.00 b) Other stationery engines or machines:

1) 3 H.P. and below ...... P300.00 2) 5 H.P. and below but not lower than 3 H.P.. 400.00 3) 10 H.P. and below but not lower than 5 H.P. 500.00 4) 15 H. below but not lower than 10 H.P. . . 600.00 5) Above 15 H.P...... 700.00

c) Electrical generators and other machines propelled by electric motor will be levied the same rates found in subsection (a).

SECTION 3AJ.02). TIME OF PAYMENT The annual fee imposed in this article shall be paid to the City Treasurer upon application of the permit with the City Mayor but not later than fifteen (15) days after actual inspection by person authorized in writing by the City Mayor. Thereafter the fee shall be paid within the first twenty (20) days of January, or of every quarter as the case maybe.

SECTION 3AJ.03). ADMINISTRATIVE PROVISIONS No engine or machine mentioned above shall be installed or operated within the limits of this city without the permit of the City Mayor and the payment of the inspection fee prescribed in this ARTICLE.

SECTION 3AJ.04). PENALTY . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

ARTICLE AK

PERMIT FEE ON ELECTRICAL AND ELECTRONICS INSTALLATION

SECTION 3AK.01). IMPOSITION OF FEE. - Every person who shall install or alter, or cause to be installed or altered, any exterior or interior electrical lighting, post or any other electrical system or line in any residential, institutional, commercial and industrial structure within the City shall pay the following fee:

(a) Electrical Fees (1) Total Connected Load (kVA) Fee a. 5 kVA or less P200.00 b. Over 5 kVA to 50 kVA 200.00 + 20.00/kVA c. Over 50 kVA to 300 kVA 1,100.00 +10.00/kVA

102 Revised Revenue Code of 2013 Page 103 of 185 pages x------x d. Over 300 kVA to 1,500 kVA 3,600.00 + 5.00/kVA e. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA f. Over 6,000 kVA 20,850.00 +1.25/kVA

Note : Total Connected Load as shown in the load schedule

(2) Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA)

a. 5 kVA or less P40.00 b. Over 5 kVA to 50 kVA 40.00 + 4.00/kVA c. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA d. Over 300 kVA to 1,500 kVA 720.00 +1.00/kVA e. Over 1,500 kVA to 6,000 kVA 1,920.00 + .50/kVA f. Over 6,000 kVA 4,170.00 + .25/kVA

Note : Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owners/applicant as shown in the electrical plans and specifications.

(3) Pole/Attachment Location Plan Permit

a. Power Supply Pole Location P 30.00/pole b. Guying Attachment P 30.00/attachment

Note : This applies to designs/installations within the premises

(4) Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit

Use or Character Electric Meter Wiring Permit Of Occupancy Issuance

Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00

(5) Formula for Computation of Fees The total electrical fees shall be the sum of Section a.1 to a.4 of this Article.

(6) Forfeiture of Fees. - If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippines Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited

(b) Electronics Fees

(1) Central Office switching equipment, remote switching units, concentrators, PABX/PBX’s, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of sired or wireless communications P2.40/port

2) Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communication centers,

103 Revised Revenue Code of 2013 Page 104 of 185 pages x------x switching centers, control centers, operation and/or maintenance centers, call centers cellsites, equipment silos/shelters and other similar locations/structures used for electronics and communications services including those used for navigational aids, radar, telemetry, tests and measurements, P1,000.00 global positioning and personnel/ vehicle location per location

(3) Automated teller machines ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines, x-ray scanners, ultrasound and other apparatus/equipment used for medical, biomedical laboratory and testing purposes and other similar electronic or electrically-controlled apparatus or devices, whether located indoor or outdoors P10.00/unit

(4) Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, router, etc.) audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected P2.40/outlet

(5) Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls signal lights, etc.) electronics fire alarm (including early-detection systems, smoke detectors, etc.), sound reinforcement/ background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation management systems and similar types of electronic or electronically-controlled installations P2.40 whether a user terminal is connected per termination

(6) Studios, auditoriums, theaters and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities P1,000.00 per location (7) Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception P1,000.00 per structure (8) Electronic or electronically-controlled indoor and outdoor signages and display systems including TV monitors, multi-media signs, etc. P50.00/unit (9) Pole and Attachment: a. Per Pole, to be paid by pole owner P20.00 b. Per attachment, to be paid by any entity who attaches to the pole of others P20.00

(10)Other types of electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically 50.00/unit identified above

(c) Annual Inspection Fees

(1) A one-time electrical inspection fee equivalent to 10% of total

104 Revised Revenue Code of 2013 Page 105 of 185 pages x------x Electrical Permit Fees shall be charged to cover all inspection trips during construction

SECTION 3AK.02). TIME OF PAYMENT. - The fees imposed in this article shall be paid to the City Treasurer upon application of this permit with the City Mayor.

SECTION 3AK.03). ADMINISTRATIVE PROVISIONS. - (a) Applications for the permit shall be filed by the owner or actual contractor. The permit issued shall be posted in a conspicuous place within the premises of the building, together with the building permit. If the work or installation is found to be not in conformity with the condition set forth in the permit, the permit shall be cancelled or revoked and the fees therefore shall be forfeited.

(b) The contractor or owner of the house or building shall apply for the permit for inspection and approval of the new interior electrical installation, repair or alteration as soon as the work is completed before the use of said installation. No interior electrical installation, repair or alteration on concealed or enclosed electrical installation shall begin or use without prior inspection and approval of the City Engineer or City Mayor or his duly authorized representative.

SECTION 3AK.04). PENALTY. (a) Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court..

(b) In the case of a firm, partnership, corporation or association, the manager, administrator or the person who is in-charge of the management or administration of the business shall be held liable for the violation thereof, and the permit granted to such firm, partnership, corporation or association shall be revoked.

(c) In the case of a condemned installation, if the owner or user of the building or user fails to repair or remove the condemned installation, the electrical poles, wires or fittings, and other appliances and apparatus within ten (10) days after notice, the office of the City Mayor shall immediately have the electrical services disconnected.

ARTICLE AL

METAL PLATE/STICKER FEES

SECTION 3AL.01. IMPOSITION OF FEES - There shall be collected a fee for metal plate/sticker for the following:

a) Bicycle P 75.00 b) Pedicab 75.00 c) Tricycle 100.00 d) Motorized fishing boat/vessels . 100.00

SECTION 3AL.02.) TIME OF PAYMENT – The fees imposed herein shall be paid to the City Treasurer together with the payment of Mayor’s Permit and City Licenses.

SECTION 3AL.03). PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

105 Revised Revenue Code of 2013 Page 106 of 185 pages x------x ARTICLE AM FISHERY PERMITS AND FEES

SECTION 3AM.01) IMPOSITION OF FEE. There shall be collected the following permit fees for specific fishery activity shall be granted only to licensed individuals, organizations, cooperatives, partnerships and corporations upon payment of corresponding fees at the rate not exceeding those fixed hereunder: Provided, that registered fishers from other municipalities will be granted permit for using motorized boats for fishing only and shall pay double of the rate fixed hereunder:

Schedule of Fees and Other Charges:

Item Kind of Fishing Gears (Such as nets, traps, Barricade nets License fee per year No. (Sira-sira) net enclosures backyard Fishpen or other fishing gears commonly used In the locality

1 Fishermen using nets (Gill nets "patuloy" P50.00 or "pucot", etc.

2 Fishermen using traps (Bobo, pangal, 50.00 Bira-bira or tapak

3 Net enclosures or fishpen 100.00 with an area of 200 sq.m.

4 Inland Fish cages : with an area of 200 sq.m. or less 100.00

Others

A. Non-Motorized boat 50.00

B. Motorized boat:

1. with engine of 10 HP or less 100.00

2. with engine of more than 10 HP but less than 15 HP 150.00

3. with engine of 15 HP but less than 50 HP 300.00

4. with engine 50 HP or more 500.00 Flaglet 25.00

Plate 50.00

Permit fee/ lease:

Construction and Operation of Fish Corrals (Pasabing, skylab and lambat)/sq.m.

Fish corrals erected in the sea: Annual Fee

300 sq. meters or less P300.00

500 sq. meter or less 500.00

More than 500 sq. meters but not exceeding 1,000 sq. meters 1,000.00

106 Revised Revenue Code of 2013 Page 107 of 185 pages x------x

More than 1,000 sq. meters not exceeding 2,000 sq.meters P 2,000.00

*More than 2,000 sq. meters not allowed*

Sky Lab (Tangkal-tangkal) per unit annually 600.00 Maximum 2 units per applicant

Construction and Operation of Culture Farm Annually.

a. Seaweed Culture -- P 0.15/sq.m. Maximum 5000 sq.m. b. Invertebrate Culture – P 1.00/sq.m. Maximum of 1000 sq.m. c. Fish Pen – P 5.00/sq.m./unit (Maximum of 200 sq.m./unit) d. Fish Cage – P 3.00/sq.m./unit (Maximum of 100 sq.m./unit) e. Oysters/Mussel/Shellfish – P 0.60/sq.m. Maximum of 300 sq.m. f. Others – P 1.00/sq.m. Maximum of 300 sq.m.

SECTION 3AM.02)TIME AND MANNER OF PAYMENT. The fee hereon imposed shall be paid to the City Treasurer.application of the permit fee imposed herein. The Fishery Permit, which should indicate limitations for access and use, shall be renewable annually. The holder shall have sixty (60) days prior to the expiration of the license and permit to renew the same.

SECTION 3AM.03) ADMINISTRATIVE PROVISIONS.

a. FISHERY LICENSE AND PERMIT – All individuals, cooperatives, partnerships, firms or corporations who are listed in the Registry of Fishers must secure permit from the City before engaging in fishing using particular gear and/or boat or engage in any fisheries activities within the City: Provided, that the fishery permit is non-transferable. Provided, further, that the holders agree unconditionally to comply with all the laws, orders, policies and rules and regulation governing fishing. The permittee shall also assume responsibility for any and all of his acts with his fishing operation. Provided, further, that the computation of applicable permit fees and licenses shall be based on the resource rent. Provided, further, that payment schemes/mechanisms per schedule of fees as per this ordinance shall be followed.

b. REQUIRED DOCUMENTS – Applicants for Fishery Permit shall submit the following documents to the City CRMO/SCENRO:

1. Duly Accomplish Application Form 2. Community Residence Certificate (for individual) or Certificate of Registration or Accreditation (for organizations, cooperatives, partnership, firms or corporations) 3. Barangay Clearance 4. Official Receipt of payment for registration 5. Registration Papers or Deed of Sale (for motor boats) 6. Other pertinent documents depending on the permit applied for.

SECTION 3AM.04). PENALTY . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P1,000.00) pesos nor more than Five Thousand (P5,000.00) pesos, or imprisonment of not less than One (1) month nor more than Six (6) months, or both, in the discretion of the Court.

107 Revised Revenue Code of 2013 Page 108 of 185 pages x------x CHAPTER 4 SERVICE FEES

ARTICLE A DEFINITION OF TERMS

SECTION 4A.01 DEFINITION OF TERMS. When used in this Article

(a) Ambulance - is a vehicle for transportation of the sick or injured to and from or between places of treatment for an illness and injury and provide out of hospital care of the patient. Any motor vehicle of a size duly equipped with medical facilities used to conduct the sick or victims of emergencies for hospitalization or immediate medical attention, the purpose of which is to save life.

(b) Disabled persons - are those suffering from restriction or different abilities, as a result of mental, physical or sensory impairment, to perform an activity in the manner or within the range considered normal for human being.

(c) Emergency - a sudden, generally unexpected occurrence which demands an immediate action or medical intervention.

(d) Emergency cases – those which requires immediate medical intervention such as but not limited to:

1. Life threatening injuries caused by accident, gunshot wounds, stab wounds and the like; 2. Case involving severe trauma, shock, coma or massive bleeding; 3. Complicated deliveries where the life of the mother or the unborn is at risk; 4. Psychiatric cases; 5. Poisoning requiring tertiary care; 6. Other life threatening injuries/sickness as determined by Physicians or other qualified personnel.

(e) Local Physician - a medical practitioner, government or private, holding clinic in the City.

(f) Medical/Surgical Emergency - is an acute injury or illness that poses immediate risk to a person’s life or refers to long term disability that needs prompt and appropriate action.

(g) Non-emergency cases – those which required medical attention but not urgent or immediate, such as but not limited to:

1. Scheduled post surgery, post stroke and the like; 2. Patients requiring elective surgery; 3. Other non-like threatening illness.

(h) Non Medical/Surgical Emergency - is an injury or illness that does not pose immediate risk or long term disability when medical or surgical treatment is delayed.

(i) Patient - is a person who suffers an illness or injury which needs medical attention, care and treatment.

(j) Referral Note - a written not by a local physician recommending hospital admission of a patient or case for further medical management, to a hospital or medical specialist.

(k) Senior Citizens - those who are over sixty years of age as defined by R.A. 9994, otherwise known as the Expanded Senior Citizen Act.

(l) Vaccination or “Rabies vaccination” – the inoculation of dogs with rabies vaccine licensed Veterinarian or trained in veterinary health workers from the Office of the City Veterinary Services.

108 Revised Revenue Code of 2013 Page 109 of 185 pages x------x (m) Veterans - refers to veterans of the second world war II duly included in the roster of the Veterans Association in the City of Sagay.

ARTICLE B

SECRETARY'S FEES

SECTION 4B.01. IMPOSITION OF FEE. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of the City Government of Sagay.

1). For every 100 page or fraction thereof typewritten (not including the certificate and notation. P50.00 For every additional copy 5.00

2). Where the copy to be furnished is in printed form in whole or in part, for each page (double this fee if there are two pages in a sheet) 50.00

3). For each certificate of correctness (with seal of Office) written on the copy or attached thereto. 50.00 For every additional copy 5.00

4). For certifying the official act of the City judge or other judicial certificate, clearances, City Mayor, City Treasurer, City Assessor, City Secretary, CPDC, Local Civil Registrar and other City Officials per page 50.00 For every additional copy 5.00

5). For certified copies of any papers, records, decrees judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page. 10.00

6). Certified Photocopy or any other copy produced by copying machine per page 10.00

7). Certified true copy of photocopied documents, per page 10.00

8). For preparing affidavits or any document, per page 50.00

9). For administering oaths, per document 10.00

10). For certifications in lieu of lost license or permit, per page 50.00

SECTION 4B.02. EXEMPTION.

a. The fee 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

109 Revised Revenue Code of 2013 Page 110 of 185 pages x------x request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.

SECTION4B.03.TIME AND MANNER OF PAYMENT- The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any City record or documents is made.

ARTICLE C

CIVIL REGISTRY FEES

SECTION 4C.01. IMPOSITION OF FEES. There shall be collected for services rendered by the City Civil Registrar of this city.

(a) Marriage fees :

1. Application for marriage license - 1. a. For application where applicants are residents of the city, per applicant P50.00 1.b For application where one of the applicants is non-resident 100.00 1.c. For applicant where one of the applicant is 500.00 a foreigner

2. Marriage License Fee 50.00

3. Marriage Solemnization Fee 100.00

5. Pre-Marriage Counseling/ 50.00 Responsible Parenthood Family Planning Seminar Fee

(b) For the registration of documents and certified copies of documents on file in the Office of the Local Civil Registrar.

1. Legitimation 150.00 2. Adoption 300.00 3. Annulment of marriage 4. Divorce of legal separation 1,050.00 5. Naturalization 500.00 6. Other legal documentation for record purposes, for each words 25.00 7. Supplemental report 100.00 8. Correction of Entry(Beyond the Scope of RA 9048) 100.00 9. Change of name ( Beyond the Scope of RA 9048) 100.00 10.Presumption of Death 100.00 11. Acknowledgement of Paternity (court) 100.00 12. Other Court Orders/Decree and/or Implementation of Court Order 200.00 13. Certifications 50.00 14. Transcripts 50.00 15. Reconstruction of Lost/Destroyed Civil Registry Documents 50.00

(c) RA 9048 (Law Authorizing Local Civil Registrars to Correct Clerical Errors and/or Change the First Name or Nickname in Civil Registry Records) 1. Petition for Correction of Clerical Error/s 1,000.00 2.Petition for Change of First Name or Nickname 3,000.00 3. Service Fee on Migrant Petition 500.00

110 Revised Revenue Code of 2013 Page 111 of 185 pages x------x

(d) RA 9255 (Law Authorizing Illegitimate Children to Use the Surname of the Father) 1. Late or Current P 150.00

(e) Other Fees 1. Certificate copies of Certificate of Live Birth, 50.00 Certificate of Death, Certificate of Marriage. a. Certificate of Supporting Documents of Endorsement per copy 50.00 b. Affidavit of Supplemental Report 100.00 c. Certificate of Finality 100.00 d. System Verification Fee-BRESQS-LGU 60.00 e. Processing Fee (Out-of-Town Registration 100.00 f. Repatriation of voluntary renunciation of Citizenship 1,500.00 g. Foreign Decree of Adoption 1,500.00 h. Affidavit of oath of allegiance of wife ,children of citizen 1,000.00 i. Court decisions or orders to correct or change entries in any Certificate of Birht Marriage, or Death 200.00 j. Voluntary emancipation of minors 500.00 k. Aliases 500.00 l. Recognition or acknowledgement of natural children or court decisions of order regarding such recognition or acknowledgement 500.00 m. Judicial determination of Paternity affiliations 200.00 n. Court decisions or orders on the custody of minor Or guardianship 500.00 o. Registration of supplementary report as additional data (Certificate of Live Birth under Municipal Form No. 102) 200.00

(f) Permits for cadaver disposition :

1. Burial permit fee P50.00 2. Fee for exhumation 100.00 3. Fee for removal or transfer of cadaver 75.00

SECTION 4C.02. TIME OF PAYMENT. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents.

SECTION 4C.03. EXEMPTION. The above fees shall not be collected in the following cases:

(a) Issuance of certified copies of documents for officials use at the request of a component court or other government agencies.

(b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school.

(c) Burial permit of a pauper, per recommendation of the City Health Officer and the Mayor.

SECTION 4C.04. ADMINISTRATIVE PROVISIONS. 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 or pre-marriage counseling

111 Revised Revenue Code of 2013 Page 112 of 185 pages x------x

ARTICLE D

JUDGE, PROSECUTOR, POLICE AND MAYOR’S CLEARANCE FEES

SECTION 4D.01 IMPOSITION OF FEE. There shall be collected a service fee for each judge, prosecutor, police and Mayor’s clearance certificate issued as follows: a. For local/domestic employment, scholarship, study grant, and other purposes not hereunder specified P 100.00 b. For change of name 100.00 c. For application for Filipino citizenship 750.00 d. For passport, visa application, and employment abroad (include foreign scholarship) 300.00 e. For firearms permit application 450.00 f. For PLEB clearance 75.00 g. For commission in the Armed Forces of the Philippines 75.00 h. For Certification of Detention Period at the Police Station 50.00 i. For Police Blotter Extracts: 1. For Insurance Claims purposes 75.00 2. For other purposes 50.00 j. Local Police Permit/Inspection Fee to any of the following: 1. Logs, lumbers, timbers P200.00/truckload 2. Scrap, Junk and other Recyclable Materials 200.00/truckload 3. Charcoal 50.00/sack of 50kls 4. Others not specifically stated herein 50.00 k. Mayor’s and police clearance and/or other clearances: 1. Transfer or ship-out of the following 1.1. Large cattle 50.00/head 1.2. Hogs or pigs 20.00/head 1.3. Goats, sheep, dogs and other animal 10.00/head 1.4. Fowls a. First 20 heads 10.00/head b. From 21 to 50 heads 7.50/head c. Form 51 or more 12.00/head d. Gamecocks or fighting cocks 50.00/head 1.5 Rice, Corn, Palay and other cereals per sack 2.00/sack 1.6 Logs and lumber, load or fraction 100.00/ truck thereof 1.7 Sand, gravel, field stones, rocks and other 100.00/truckload road materials 1.8 Minerals ores, coal dolomites, or 100.00/truck limestone per truckload 1.9 Organic fertilizer (40 kg.) per sack 1.00/sack

SECTION 4D.02 TIME OF PAYMENT. The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate.

SECTION 4D.03ADMINISTRATIVE PROVISION.

a) The applicant for clearance shall be required to present a barangay clearance from the barangay where he resides, and a Community Tax Certificate before the clearance applied shall be issued.

b) Applicants or other purposes. The applicant for clearance to ship-out goods or products out of the city shall be required to present a clearance of the Barangay Captain or his representative of the barangay where the goods or products come from before the clearance applied shall be

112 Revised Revenue Code of 2013 Page 113 of 185 pages x------x issued. In like manner, applicants for prosecutor’s clearance must first secure Barangay and Police clearances. (City Ordinance No. 9, Series of 2000)

ARTICLE E

SERVICE FEE FOR HEALTH EXAMINATION

SECTION 4E.01 IMPOSITION OF FEE. There will be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances.

A fee of Thirty Pesos (Php 30.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the City Health Officer.

SECTION 4E.02 TIME OF PAYMENT. The fee shall be paid to the City Treasurer or his duly authorized representative before the physical examination is made and the medical certificate is issued.

SECTION 4E.03 ADMINISTRATIVE PROVISIONS.

(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) Food handlers and vendors shall be required to undergo stool examination, sputum, vaccination and x-ray.

(c) 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.

(d) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.

SECTION 4E.04. PENALTY . Any violation of the provisions of this article shall be punished by a fine of not less than ONE THOUSAND PESOS P1,000.00 nor more than FIVE THOUSAND PESOS (P5,000.00)or imprisonment of not less than One (1) month to Six (6) months, or both at the discretion of the Court.

Further, such penalty shall be paid or serve to the owner, manager or operator of the establishment for employee/s found to be without the necessary medical certificate/s.

113 Revised Revenue Code of 2013 Page 114 of 185 pages x------x ARTICLE F SANITARY INSPECTION FEE

SECTION 4F.01 IMPOSITION OF FEE. – There shall be collected an annual sanitary inspection fee of Fifty Pesos (P50.00) from each business establishment in this City.

SECTION 4F.02 TIME OF PAYMENT. – The fee imposed in this Article shall be paid to the City Treasurer after a sanitary inspection of the establishment has been made. Such fee shall be paid prior to the issuance of the sanitary inspection certificate by the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.

SECTION 4F.03 ADMINISTRATIVE PROVISIONS.

(a) The City Health Officer or his/her duly authorized representative shall conduct an annual sanitary inspection on all business establishments and building to determine adequacy of ventilation, general sanitary condition and propriety for habitation.

(b) The City Health officer shall require evidence of payment of the fee imposed herein before he issues a sanitary inspection certificate.

(c) Notwithstanding the issuance of the Sanitary Inspection Certificate, the City Health Officer may conduct spot inspection of establishment to ensure strict compliance with Sanitation Regulations. Failure of an establishment to comply with Sanitation Regulations shall subject the same to the provisions on revocation of permits and closure of business.

SECTION 4F.04. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than ONE THOUSAND PESOS P1,000.00 nor more than FIVE THOUSAND PESOS (P5,000.00)or imprisonment of not less than One (1) month to Six (6) months, or both at the discretion of the Court.

ARTICLE G

SERVICE CHARGE FOR GARBAGE COLLECTION

SECTION 4G.01. IMPOSITION OF FEE. There shall be collected from every owner of a business establishment an annual garbage fee in accordance with the following schedule: Garbage Fee a) Manufacturer of any article of commerce, Per Annum including brewers, distillers, repackers and compounders of liquors, distilled spirits and/or wines P1,000.00

b) Importers and exporter s 1,000.00 c) Sugar Centrals and Refined Processors, and Similar Business 1,000.00 d) Retailers, dealers, independent wholesalers and distributors of any article of commerce: 1. Sari-sari stores 50.00 2. Groceries 100.00 3. Supermarkets 200.00 4. Bazaars and department stores 200.00 5. Drug Stores 100.00 6. Agricultural & Veterinary Products 100.00 7. Tires, Catteries & Accessories 100.00 8. General Merchants 100.00 9. Beverage (wholesalers) 500.00

114 Revised Revenue Code of 2013 Page 115 of 185 pages x------x 10. Beverage (distributors) 800.00 11. Malls 500.00 12. Bakeries 200.00 13. Others 100.00 e) On eating places like cafe, cafeterias, restaurants, and other similar establishments with an aggregate area of:

1. 200 sq.m or more 500.00 2. Less than 200 sq.m 200.00 f) On business principally rendering services

(1) Owners or Operators of Business establishment rendering services:

a. Business offices of general contractors (Building Specialty Engineering); manpower service/employment agencies with an aggregate area of :

1. 1,000 sqm or more 1,000.00 2. 500 sqm or more but less than 1,000 sqm 800.00 3. 200 sqm or more but less than 500 sqm 600.00 4. 100 sqm or more but less than 200 sqm 500.00 5. Less than 100 sqm 200.00

b. Other contractors/business establishment engaged in rendering services, printers and publishers with an aggregate area of:

1. 1,000 sqm or more 1,000.00 2. 500 sqm or more but less than 1,000 sqm 800.00 3. 200 sqm or more but less than 500 sqm 600.00 4. 100 sqm or more but less than 200 sqm 500.00 5. Less than 100 sqm 200.00

c. Independent wholesaler, dealers, distributors, repackers retailers

1. 1,000 sqm or more 2,000.00 2. 500 sqm or more but less than 1,000 sqm 1,500.00 3. 200 sqm or more but less than 500 sqm 1,000.00 4. 100 sqm or more but less than 200 sqm 600.00 5. 50 sqm or more but less than 100 sqm 500.00 6. Less than 50 sqm 300.00

d. Operators of Common Carrier:

1. with 25 or more vehicles 500.00 2. with 16-24 vehicles 400.00 3. with 11 to 15 vehicles 300.00 4. with 6 to 10 vehicles 250.00 5. with 1-5 vehicles 200.00

e. Operators of Tricycle/Trisikad

1. 1 to 5 units 50.00 2. 6 to 10 units 100.00

115 Revised Revenue Code of 2013 Page 116 of 185 pages x------x g. On amusement places

1. Amusement centers and establishments with coin operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishment with contrivances for the amusement of customer, per contrivance 150.00 2. Billiard and/or pool halls/per table 50.00 3. Bowling establishment/per lane 100.00 4. Casinos 2,000.00 5. Transient circuses, carnivals & the likes, per day 200.00 6. Cockpits 1,000.00 7. Golf links and/or ranges 1,000.00 8. Gymnasiums 1,000.00 9. Membership clubs, association or organizations a. Serving foods, drinks and lodging facilities b. Serving foods and drinks without lodging 1,000.00 facilities 500.00 10. Night/DayClub discos and other similar establishments a. Night Clubs 1,000.00 b. Day Clubs 500.00 c. Cocktail Lounges or bars, beer gardens and discos 500.00 d. Cabarets / dance halls 500.00 11. Resorts or other similar establishments 500.00 12. Sauna baths and massage clinics 100.00 13. Skating rink 100.00 14. Stadium, sports complexes 1,000.00 15. Pelota courts, tennis courts and other similar nature 100.00

h. On financing institutions like banks, insurance companies, etc. 250.00 1. Banks a. Main Office 1,000.00 b. Every branch thereof 200.00 2. Savings and Loan Associations; Insurance Companies, Pawnshops: a. Main Office 600.00 b. Every Branch thereof 200.00 i. On lodging and living establishments, like apartments, condominium, boarding houses, hotels, motels, dormitories, pension, Inns and other space for lease or Rent 250.00 j. On barbers shops, tailor/dress shops 150.00 k. Moviehouses, service stations 150.00 l. On private detective and security agencies 100.00 m. On rice and corn mills 150.00 n. Watercraft Companies 3,000.00

116 Revised Revenue Code of 2013 Page 117 of 185 pages x------x o. Delivery Vans or Trucks 500.00 p. Electric and Power Companies: 1. Main Office and /or reach power plant 2. Every branch office thereof 2,000.00 q. Film shooting per day 1,000.00 r. Gasoline Services Filling Stations 200.00 s. Hospitals and Medical Clinics with bed capacity for 1. More than 500 persons 600.00 2. 301 to 500 persons 3,000.00 3. 151 to 300 persons 2,000.00 4. 150 persons and below 1,000.00 5. Veterinary Hospitals 500.00 6. Medical Clinics for Consultation 500.00 t. Institutions of Learning: 200.00 1. Private Universities, colleges, schools and educational based on the total semestral enrolments as follows: a. 10,000 students or more 2,000.00 b. 6,000 or more but less than 10,000 students 1,600.00 c. 2,000 or more but less than 6,000 students 1,200.00 d. Below 2,000 students 600.00 u. Liquified Petroleum Dealers 600.00 v. Media Facilities: 1. Newspaper, books or magazine publications: a. Daily newspaper 300.00 b. Weekly Magazines 200.00 c. Books and other magazine publication 100.00 2. Telegraph, Teletype, Cable and Wireless Communication Companies a. Main Office 600.00 b. Every Branch 200.00 w. Telephone Companies 1,000.00 x. Terminal garbage for Bus, Taxi and other public utility vehicles, except those used for home garage 1,000.00 y. Peddlers, ambulant vendors 100.00 z. Administration Office, display office 1,000.00 and/or offices of professionals 500.00 aa. Private Warehouse or Bodegas 500.00 ab. Residential Houses valued at more than P 175,000 and located in places serviced by garbage collection 500.00 ac. Funeral Homes 600.00 ad. Repair shop for motor vehicles and engines 200.00 ae. Piggery, Poultry, Livestock raisers 500.00 af. Other business establishment not 200.00 mentioned above 200.00

SECTION 4G.02. TIME, PLACE AND MANNER OF PAYMENT. – The fees prescribed in this Article shall be paid to the City Treasurer on or before the twentieth (20th) of January of each year together with the payment of a permit fee to operate. In case of residential houses, garbage charges shall be paid together with payment of realty taxes.

SECTION 4G.03. ADMINISTRATIVE PROVISIONS.

(a) For purposes of the imposition, all areas availing of the garbage collection service shall pay the garbage collection fee.

117 Revised Revenue Code of 2013 Page 118 of 185 pages x------x (b) The owner or the operator of the aforementioned business establishment shall provide a garbage can or receptacle properly covered within his premises. The same shall be placed in front of the establishment before the time of collection.

(c) The Sanitary Inspector for the City Health Officer shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within their premises.

(d) Garbage Service Charges for Multiple Business – where two or more kinds of businesses subject to garbage service charges are conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that of business which has the highest rate.

SECTION 4G.04. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than ONE THOUSAND PESOS P1,000.00 nor more than FIVE THOUSAND PESOS (P5,000.00)or imprisonment of not less than One (1) month to Six (6) months, or both at the discretion of the Court.

ARTICLE H TREASURER’S AND ASSESSOR’S FEES

SECTION 4H.01. IMPOSITION OF FEES – There shall be collected for service rendered by the Local Treasurers and Assessors of the City of Sagay the following fees:

Treasurer’s Fee: a) Certification of Tax Payment P50.00 b) Certification other than tax payment 50.00 c) Certification of copy of any document on file per page (double this feel if there are 2 pages in a sheet) 50.00 d) Certified machine copy of any other copy produced by copying machine per (double this feel if there are 2 pages in a sheet) 50.00 e) Certified photo copy, per page 50.00 f) Certification of tax clearance 50.00 g) Certification of clearance as to money/property accountability 50.00

Assessor’s Fee: a) Certification of copy of Tax Declaration 50.00 b) Certification True/Xerox copy of any other document produced by copying machine (double this fee if there are two pages in a sheet) 50.00 c) Certification Xerox Copy of Mabs 120.00 d) Research Fee (Tax map) 120.00 e) Inspection Fee(Area Field Verification) 500.00 f) Others fees and charges for the following services rendered by the Office of the City Assessor, respectively;

Research Fees (Retrieval of Assessment Records).

There shall be charges on the following research fees for the retrieval of Assessment Records, upon special request of the taxpayer, not in the regular course of operation:

GR 2013 For current year records - P 20.00 For Pre-War records - P 100.00 For previous year records - P 50.00 Tax Maps (per Brgy.) - P 60.00

118 Revised Revenue Code of 2013 Page 119 of 185 pages x------x Ocular Inspection Fee upon request of the owner/authorized representative:

There shall be charges on the following ocular inspection fees for Agricultural, Residential, Commercial, Industrial, Timber for Lands, Buildings, Machineries and other Man-made Improvements per barangay, to wit:

DISTRICT I Poblacion I & Poblacion II (Sagay City Proper) (2)

Agricultural Lot or Bldg. P 150.00 Commercial Lot or Bldg. P 250.00 Residential Lot or Bldg. P 200.00 Industrial Lot or Bldg. P 500.00 Machineries (Comme/Resid/Indus) P 150.00

DISTRICT II Old Sagay, Taba-ao, Himoga-an Baybay, Bulanon, Plaridel, Rafaela Barrera, A.Bonifacio,Vito, Molocaboc (9)

Agricultural Lot or Bldg. P 400.00 Commercial Lot or Bldg P 350.00 Residential Lot or Bldg. P 300.00 Industrial Lot or Bldg. P 800.00 Machineries (Comme/Resid/Indus) P 300.00

DISTRICT III Rizal, Gen. Luna, Cpo. Himoga-an, Malubon, Paraiso, Fabrica, Tadlong (7)

Agricultural Lot or Bldg. P 400.00 Commercial Lot or Bldg P 400.00 Residential Lot or Bldg. P 300.00 Industrial Lot or Bldg. P 800.00 Machineries (Comme/Resid/Indus) P 300.00

DISTRICT IV Lopez Jaena, Bato, Maquiling, Puey, Baviera, Sewahon-I & Divina Colonia (7)

Agricultural Lot or Bldg. P 400.00 Commercial Lot or Bldg P 400.00 Residential Lot or Bldg. P 300.00 Industrial Lot or Bldg. P 800.00 Machineries (Comme/Resid/Indus) P 300.00

The above inspection or area field verification is conducted upon request of property owners other than that made during the General Revision period.

GR 2004 GR 2013

Copy of Declaration of Real Property Value (DRPV) P20.00 P50.00 Certification of Real Property Holding or Non Real Property Holding, No Improvements (Old & New Records) P20.00 P50.00

Processing Fees: GR 2013 New Declaration P 100.00 Transfer of Ownership P 60.00 Subdivision - (10 sub-lots & below) P 200.00 (More than 10 sub-Lots) P 500.00 Consolidation- (10 sub-lots & below) P 200.00 (More than 10 sub-Lots) P 500.00

119 Revised Revenue Code of 2013 Page 120 of 185 pages x------x Reassessment/Reclassification P 100.00 Delayed Declaration of Title P 300.00

SECTION 4H.02.TIME AND MANNER OF PAYMENT- The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any City record or documents is made.

ARTICLE I DOG VACCINATION FEE

SECTION 4I.01 IMPOSITION OF FEE. There shall be collected/imposed from every owner of the dog a vaccination fee of One Hundred Pesos (Php 100.00) for every dog vaccinated within the territorial jurisdiction of this city.

SECTION 4I.02TIME OF PAYMENT. The fee shall be paid to the City Treasurer/Barangay Treasurer prior to the vaccination of the dog in close coordination with the City Agricultural Office and the Office of the City Veterinarian.

SECTION 4I.03 ADMINISTRATIVE PROVISIONS.

a. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry (BAU), Department of Agriculture. Trained individual from City Veterinarian’s Office and City Agriculturist’s Office must perform such vaccination.

1. 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.

2. 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 City Rabies Control Council.

It becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population.

b. 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.

1. Owners name, address and telephone number if any 2. Description of dog (color, sex, markings, age, name, species and breed if any) 3. Dates of vaccination and vaccine expiration if known 4. Rabies vaccination tag number 5. Vaccine produced 6. Vaccinator's signature 7. Veterinarians license number/ vaccinator's address

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.

NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date.

c. 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

120 Revised Revenue Code of 2013 Page 121 of 185 pages x------x 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 of Thirty Pesos (Php 30.00). The registration officer shall provide the owner with a certificate of Registration for the dog and affix to a distinguished collar tag as proof of registration.

Issuance of Citations and Field Patrols – The City Agriculturist’s Office/City Veterinarian’s Office or the Barangay Tanods of the Barangay concerned shall conduct field patrols which includes monitoring of the status of the registered dogs and other pets, conduct emergency response activities, cause impoundment of the animals, cause the issuance of citations and enforce quarantine directives.

SECTION 4I.04. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than ONE THOUSAND PESOS P1,000.00 nor more than FIVE THOUSAND PESOS (P5,000.00)or imprisonment of not less than One (1) month to Six (6) months, or both at the discretion of the Court.

ARTICLE J

SERVICE FEES IN THE CITY HEALTH OFFICE AND ALFREDO MARANON, JR. MEMORIAL DISTRICT HOSPITAL

Section 4J.01 IMPOSITION There is hereby levied and collected fees for the facilities and health services rendered in the City Health Office and the Alfredo E. Marañon, Sr. Memorial DistrictHospital.

A. Administrative Services 1. Death Certificate P50.00 2. Birth Certificate 50.00 3. Medico-Legal Certificate 150.00 4. Post marital Certificate NA 5. Medical Certificate 20.00 6. Yellow car issuance 5.00 Re-issuance 10.00

B. Dental Services 1. Extraction of tooth(temporary or Permanent 150.00 2. Light Cure Dental Filling 300.00 3. Amalgam Dental Filling NA 4. Temporary Filling 200.00 5. Oral Prohylaxis 300.00

C. Laboratory Sevices 1. Water Analysis (PHC Media) NA 2. FBS/RBS 130.00 3. ABO Typing 120.00 4. Widal Test NA 5. Pregnancy Test 150.00 6. Slit Smear NA 7. CBC 120.00 8. Blood Typing 80.00 9. Bleeding/Cotting Time 150.00 10. Stain NA 11. Fecalysis 60.00 12. Urinalysis 75.00 13. Sputum Exam Free 14. Oral Staining NA 15. Cross Matching 240.00

121 Revised Revenue Code of 2013 Page 122 of 185 pages x------x 16. Alkaline Phosphates NA 17. Blood Urea Nitrogen (BUN) 130.00 18. Total Cholesterol 140.00 19. Creatinine 150.00 20. Culture and Sensitivity test (Blood) NA 21. ESR (Erythrocyte Sedimentation Rate) 150.00 22. Electrolyte (per test of Na, K, CL) 180.00 23. Gram Staining NA 24. HBsAG (RPHA) 160.00 25. HIV AB (PA) NA 26. Lipid Profile 750.00 27. Malaria Smear NA 28. Platelet Count 110.00 29. Occult in Stool 120.00 30. SGOT NA 31. SGPT 150.00 32. Total Protien (A/G Ratio) 300.00 33. Triglycerides 150.00 34. ASO 130.00 35. Uric Acid 120.00 36. HVC (Multi-Device) 250.00 37. RPR Syphilis 3.0 (Strip Test) 150.00 38. Typhi Dot 750.00 39. NSI Antigen/Dengue Test 1,800.00 40. Protime 750.00 41. APTT 750.00 42. Glycosyllated Hemoglobin 300.00

D. Others/Special charges 1. ECG 90.00/day 2. Use of Incubator 200.00/day 3. Pulse oximeter use 200.00 4. Cardiac Defibrillator use 100.00/use 5. Cardiac monitor use 400.00/day 6. Suction machine use 150.00/day 7. Newborn Screening Test 600.00 8. IVF insertion 20.00 9. Umbilical Catheter insertion 200.00 10. Dressing of wound 40.00 11. Catheter insertion (straight catheter/ Indwelling catheter 30.00 12. Injection fee/testing 30.00 13. Nebulization fee 15.00 14. NGT insertion 50.00 15. Doppler use 25.00 16. Cautery use 200.00 17. Perineal flushing 30.00 18. SS enema 50.00 19. Perilight use 50.00 20. Billilight use 100.00/day 21. Oxygen 1.00/PSI

E. Surgical procedures Surgical procedure in Operating Room (Minor, Medium, Major surgical operation) Rates of PHIC Circular No. 09 series 2009 are imposed Minor Surgery done in Emergency Room/ 250.00-600.00

122 Revised Revenue Code of 2013 Page 123 of 185 pages x------x OPD Non PHIC For PHIC as per RUV of a PHIC Rates

F. Obstetrics/Maternal care package Normal Spontaneous Delivery (NSVD) 5,000.00 with episiotomy (Non PHIC) Normal spontaneous delivery with no 4,500.00 episiotomy (Non PHIC) NSD (Package) ultiparous with no episiotomy 4,500.00 BTL PHIC rate other Vasectomy wise free(4,000.00 Essential Newborn Care Package-PHIC & 1,750.00 Non PHIC

G. X-ray Rates 1.)Procedure a. Skull X-ray 300.00 b. Chest X-ray PA 160.00 c. Chest X-ray AP 160.00 d. Cervical Spine 200.00 2.)Extremities a. Hand APO 200.00 b. Wrist APL 200.00 c. Forearm 200.00 d. Arm APL 200.00 e. Elbow APL 200.00 f. Thigh APL 300.00 g. Knee APL 200.00 h. Leg APL 200.00 i. Ankle APL 200.00

j. Foot APD 200.00 k. Abdomen Flat 200.00 l. Abdomen Upright 300.00 m. Pelvis AP 200.00 n. Lumbosacral 400.00 o. Thoraro-lumbar APL 500.00

3.) Examination (Proposed Ultrasound Rates) a. Whole Abdomen 1,300.00 b. Upper Abdomen 850.00 c. Lower Abdomen 850.00 d. KUB (Kidney, Ureter, Bladder) 850.00 e. Pelvis/Gynecoloyg Evaluation 600.00 f. Abdomen Quadrant 600.00 g. Transvaginal/transrectar 800.00 h. Liver 600.00 i. Pancreas 600.00 j. Prostate 600.00 k. Speen 600.00 l. Gall Bladder 600.00 m. Urinary Bladder 600.00 n. Hepato Biliary 600.00 o. Kidneys 600.00 p. Appendix 850.00 q. Urinary Bladder & Prostate 600.00 r. Abdomen Aorta or IVC 600.00

123 Revised Revenue Code of 2013 Page 124 of 185 pages x------x s. Biophysical Score 600.00 t. Pleural Spare u. Pregnancy Evaluation (Pelvic) 600.00

H. Rehabilitation Services

1 per Modality of service rendered 200.00

I. Dormitory Fee 1 Use of Hospital Dormitory 75.00/day Use of Hospital Facilities 500.00/student J. Room Rates- Patient with or without PHIC, Health Insurance 1. Ward 400.00 2. Semi- Private 450.00 3. Private Room w/o Aircon 500.00 4. Private Room w/ Aircon 550.00 5. Suite Room w/ Aircon, TV & Refrigerator 1,200.00

K. Other Hospital Facilities 1. Emergency Room fee 200.00 2. Observation Room fee 200.00 3. Delivery Room fee 600.00 4. Nursery/NICU 400.00 5. Recovery Room fee 500.00 6. Operating Room fee 750.00 RUV of 5.0 & below

SECTION 4J.02 EXEMPTIONS. Resident who is certified by the City Social Worker as indigent may be exempted from the payment of any or all fees in this schedule.

SECTION 4J.03 TIME AND MANNER OF PAYMENT. The fee shall be paid to the City Treasurer or his/her authorized deputy before any service is made.

ARTICLE K

AMBULANCE FEE

SECTION 4K.01. IMPOSITION OF FEE – There is hereby imposed a fee for the use of the city ambulance in accordance with the following schedule:

a. Sagay to Bacolod - P 1,000.00 b. Sagay to Silay - 800.00 c. Sagay to St. Anne - 300.00 d. Sagay to Vicente Gustilo - 200.00 e. Within Sagay - none

SECTION 4K.02 TIME AND MANNER OF PAYMENT. The fee shall be paid to the City Treasurer’s Office or his duly authorized deputy before the trip except in Emergency Cases when the payment may be made upon the return.

SECTION 4K.03 ADMINISTRATIVE PROVISIONS

a.) The City Ambulance shall not be used for purposes other than to conduct patients covered by this ordinance.

124 Revised Revenue Code of 2013 Page 125 of 185 pages x------x b.) The Ambulance shall not go on trip without the necessary Travel Order/Trip Ticket, duly accomplished, which must be signed by the authorized signatory of the City Health duly approved by the City Mayor or his authorized Officer. However, in emergency cases as defined in this ordinance, the travel order as required may be dispensed with provided the authorized driver, upon his return, shall submit the necessary written report which shall indicate, among others, the name of patient, nature of illness/injury, destination.

The blank forms for this purpose shall be prepared by the City Health Office.

c.) The care and maintenance of the ambulance shall be under the responsibility of the City Health Office, General Services Office and authorized driver to ensure its immediate service. In no case shall request for the use of ambulance shall be denied for reason of “no or lack of fuel.” Service Days for two (2) or more ambulance vehicles shall not be scheduled on the same day to ensure availability of a serviceable ambulance.

d.) The ambulance must at all times be equipped with necessary life saving apparatus and medical equipment and accessory as may be determined by the City Health Office.

e.) Indigent Patients certified as such by the Barangay Captain, duly validated by the City Social Welfare Office as well as Senior Citizens, Veterans and Disabled Persons who are residents of Sagay City, may avail of the services of the ambulance free of charge.

f.) In all authorized trips of the ambulance, the driver must be accompanied by a nurse or trained personnel/paramedics who shall closely monitor the condition of the patient in transit. Not more than two (2) relatives of the patient may be allowed to go with the trip.

g.) Private hospitals or other health care providing institutions requesting for the services of the City Ambulance shall be charged an additional 35% of the rates imposed above.

h.) The ambulance must at all times be equipped with necessary life saving apparatus and medical equipment and accessory as may be determined by the City Health Office.

SECTION 4K.04 PENALTY - Any violation of the provisions of this article shall be punished by a fine of not less than ONE THOUSAND PESOS P1,000.00 nor more than FIVE THOUSAND PESOS (P5,000.00)or imprisonment of not less than One (1) month nor more than Six (6) months, or both at the discretion of the Court. (City ordinance NO. 002, Series Of 2010)

ARTICLE L

REGISTRATION AS BARANGAY MICRO BUSINESS ENTERPRISE (BMBE)

SECTION 4L.01 IMPOSITION OF FEE – There is hereby imposed a fee of One Thousand (P1,000.00) pesos for every business entity or enterprise applying for registration as Barangay Micro Business Enterprise.

SECTION 4L.02 TIME OF PAYMENT The fee shall be paid to the City Treasurer or his duly authorized representative to defray administrative cost.

SECTION 4L.03. ADMINISTRATIVE PROVISIONS

1. The City Treasurer shall accept and register qualified entities or enterprises within the territorial/jurisdiction of the City of Sagay, applying for registration under R.A. 9178 and to issue a Certificate of Authority (CA).

2. Registration as BMBE using BMBE form 01 and issuance of Certificate of Authority (CA)shall be effective for a period of two (2) years and renewable every two (2) years, for as long as they possess the qualifications required by Law.

125 Revised Revenue Code of 2013 Page 126 of 185 pages x------x CHAPTER 5 CITY CHARGES

ARTICLE A

DEFINITION OF TERMS

SECTION 5A.01. DEFINITION OF TERMS. When used in this Article.

(a) ANTE-MORTEM INSPECTION means the services in examining the animals prior to slaughter to select for food animals those which are adequately rested and are apparently free from diseases or abnormal conditions; to isolate for further examination diseased, suspected diseased, or suspected abnormal animals; to prevent contamination of personnel, premises and equipment by an animal suffering from a disease which is communicable; and to gather information for post-mortem inspection, diagnosis and judgment of carcass and offals.

(b) Artificial Reef – refers to the assemblage of solid objects submerged underwater which provides the biological needs of different organisms in marine environment which tends to attract fish of various sizes and species for the benefit of marginal fishermen using fishing gears.

(c) Auction – shall mean selling of goods by a seller to a buyer offering the highest bid price.

(d) Bagsakan or Farmers’ Market - is basically an open area for the delivery of wholesale goods in bulk and functions as a transaction area among producers, wholesalers and retailers.

(e) BRAND means any mark or stamp approved by the controlling authority and includes also any tag or label bearing such mark or stamp. A meat branding may be used for the purpose.

(f) CARCASS means the body of any slaughtered animal after bleeding and dressing.

(g) CASH TICKETS refers to the kind of unnumbered accountable form used to acknowledge payment of fees or charges in lieu of the regular official receipt.

(h) CHILLER is equipment used to lower the temperature of the carcass so as to delay the reproduction of bacteria and to prolong its freshness.

(i ) CLEANING means the removal of objectionable matters.

(j) Cold Storage - refers to a place properly furnished, where perishable goods are stored separately.

(k) CONTAMINATION means the direct or indirect transmission of diseases to food animals, personnel, premises and equipment, and of any other objectionable matters to the meat.

(l) CONTROLLING AUTHORITY refers to the National Meat Inspection Service in relation to a Slaughterhouse.

(m) Corner Blocks – refer to the four (4) corner blocks situated at the corner of Roxas and Osmeña Sts.; Roxas and Quezon Sts.; Avanceña and Quezon Sts.

(n) Corral Fee – payment for the custody and safekeeping of animals in the City Corral.

(o) Dangerous Cargoes – a general term which includes goods liable to cause damage to the vessel or to endanger human as well as those which may cause danger to other cargoes.

(p) DISINFECTION means the application of hygienically satisfactory chemicals or physical agents and processes to clean surfaces with the intention to eliminate micro-organisms.

126 Revised Revenue Code of 2013 Page 127 of 185 pages x------x (q) Dockage Fee – amount assessed against a vessel engaged in international or foreign trade;

(r) Dockage Fee at Anchorage – refers to the amount assessed against a vessel engaged in international or foreign trade, including those engaged in barter trade, that do not berth but drop anchor at either government or privately owned port;

(s) DOWNER refers to a crippled or weakened animal unable to stand or showing abnormal locomotion.

(t) EMERGENCY SLAUGHTER means slaughter of an animal necessitated by a previous accident such as bone fracture, danger of suffocation, etc.

(u) Extra Prime Blocks – refer to the four (4) corner blocks at the front and back main entrances facing Roxas and Avanceña Sts.

(v) FEE means an imposition for the regulations or inspection of an article or commodity, or a charge for proprietary services rendered or for the use of facility.

(w) Fish pen – means enclosures made of closely woven bamboo screens, nylon screens or other materials attached to poles staked to the water bottom for the purpose of growing and/or culture of fish to various sizes in both fresh and saltwater areas.

(x) Fishing Boats – include all boats such as bancas, sailboats, motor boats or any other type of watercraft whether licensed or not, used for fishing purposes. Provided that, any such boat used for the purpose of transporting the fish in the course of fishing operation shall be considered as a fishing boat.

(y) Fish Coral or “Punot” – a stationary wire or trap devised to intercept and capture fish consisting of rows of sticks and bamboo, palm brava or other materials fenced with spin bamboo mats or wire with one or more enclosures, usually with easy entrance but difficult exit, and with or without leaders to direct the fish to the catching chamber or purse.

(z) Fish/Fishery/Aquatic/Marine Products – include all fishes and other aquatic/marine animals such as crustaceans (crabs, prawn, shrimps and lobsters, mollusks, clams, mussels, scallops, oysters, snails, and other shellfish). It also includes all other products of aquatic living resources in any form.

(aa) FIT FOR HUMAN CONSUMPTION means, in relation to meat, an article which has been passed and appropriately branded by an inspector and in which no changes due to disease, decomposition or contamination have subsequently been found.

(ab) FOOD ANIMALS include all domestic livestocks killed for human consumption, such as cattle, carabaos, buffaloes, horses, sheep, goats, hogs, deer, rabbit and poultry (chicken, ducks, geese, turkeys, and pigeons).

(ac) Goodwill fee – refers to occupancy fee usually based on the location of the blocks or stalls. Such fee is a one-time payment.

(ad) Government owned/operated public markets - refers to those established out of public funds or those leased/acquired by any legal modes or means from private persons, natural or juridical, to be operated by the government either through its instrumentality, branch or political.

(ae) GRT – Gross Registered Tonnage of a vessel or motorboat;

(af) Handlers – shall mean duly registered individual or middlemen who facilitate the buying and selling of livestock inside the auction market.

(ag) Handling Services – refers to handling services such as arrastre, stevedoring and porter age;

127 Revised Revenue Code of 2013 Page 128 of 185 pages x------x

(ah) Hawkers - refer to ambulant vendors who sell their wares on daily basis.

(ai) HOLDING PEN is a corral used for the lairage of food animals prior to slaughter.

(aj) HOT MEAT refers to carcass or parts of a carcass of food animals which was illegally slaughtered in an unregistered establishment and has not undergone required inspection.

(ak) Inside Blocks/Stalls – refer to all blocks/stalls inside the public market; and are further classified as follows: 1. Dry Goods/Grocery Stalls 2. Rattan/Native Section 3. Rentable Stalls 4. Ukay-ukay Section 5. Food Court 6. Coffee Stalls 7. Rentable Kiosks

(al) INSPECTED AND CONDEMNED or any authorized abbreviation thereof; That the carasses so marked are unsound; unhealthful; unwholesome or otherwise unfit for human food that can be rendered into animal feed shall be dyed (food-grade blue color) and cooked or rendered; while those unfit for both human and animal consumption shall be denatured with strong chemical disinfectants prior to final disposition.

(am) INSPECTED AND PASSED or any authorized abbreviation thereof; That the carcasses or parts of carcasses so marked have been inspected and passed in accordance with regulations, and at the time they were inspected, passed and so marked they were found to be sound, healthful, wholesome, and fit for human consumption.

(an) Large Animals – shall mean animals like cattle, carabao and horses and others which the City Government classify as such.

(ao) Lay-up Fee – charge on vessels engaged on domestic trade that are authorized to temporarily lay-up an anchor at the port. The fee corresponds to ½ of the applicable usage fee.

(ap) Livestock – shall mean live animals being grown or raised by farmers or growers basically to be used as source of food and shall cover large and small animals as well as poultry.

(aq) “Marginal Fisherman” – 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 such fishing does not exceed P50,000.00 or the poverty line established by NEDA for the particular region or locality whichever is higher.

(ar) Marine Products - refer to fresh fish, seaweeds, shells like mussels, clams, shrimps, lobster and the like.

(as) Market Premises - refer to any open space in the market compound, part of the public market lot, consisting of bare or cemented concrete, covered or not covered by market buildings, usually occupied by transient vendors especially during market days, loading and unloading areas and parking areas for vehicles, and the total area designated as the market place.

(at) Market Section - refers to the subdivision of the market, housing one class or group of allied goods, commodities or merchandise

(au) MEAT means the edible part of any animal slaughtered in the slaughterhouse

(av) MEAT HANDLING includes slaughter, preparation, inspection, cutting, chilling, transporting, etc. of meat.

128 Revised Revenue Code of 2013 Page 129 of 185 pages x------x (aw) MEAT INSPECTOR means properly trained personnel appointed or deputized by the City Veterinarian for the purpose of meat inspection, meat hygiene and preservation. The supervision of meat hygiene and preservation, including the inspection of meat, is the responsibility of the City Veterinarian as deputized by the National Meat Inspection Service..

(ax) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws.

(ay) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals.

(az) Municipal Waters -include not only streams, lakes, and tidal waters included within the City, not being the subject of private ownership and not comprised within national parks, public forests, timberlands, forest reserves or fishery reserves, but also marine waters included between the lines of the City touch the sea at low tide and a third line parallel with the general coastline and three (3) nautical miles from such coastline. Where the municipalities are as situated on the opposite shores that there is less than six nautical miles of marine waters between them, the third line shall be a line equidistant from the opposite shore of the respective City.

(ba) NMIS - refers to the National Meat Inspection Service.

(bb) OFFAL means the by-products, organs, glands and tissue other than the meat of the food animal. Such offals, in relation to slaughtered animals, may or may not be edible.

(bc) Operator – includes the owner, manager, administrator or any other person who operates or is responsible for the operation of fishing business.

(bd) 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 delivers the same.

(be) Perimeter Blocks – refer to blocks along Osmeña, Quezon, Avaceña and Roxas Streets, which are further classified as follows:

(bf) PERSONS means natural or juridical being, susceptible to rights and obligations or of being subject of legal relations.

(bg) POST ABATTOIR HANDLING refers to the handling of meat as it is prepared and leaves the abattoir to the meat markets, processing plant, cold storage etc.

(bh) POST-MORTEM INSPECTION means the services in examining the animals after slaughter to ensure the detection of lesions and abnormalities and to pass only meat and edible offals fit for food.

(bi) Poultry – shall mean farm products like chicken, ducks, geese and turkeys and other edible birds as maybe classified as such by the City Government.

(bj) Prime Blocks – refer to the four (4) corner blocks at the side entrances facing Osmeña and Quezon Sts.

(bk) PRIVILEGE is an opportunity granted as a peculiar benefit, advantage or favor.

(bl) Public Market - refers to a place, building or structure of any kind built, owned and operated by the city, dedicated to the service of the general public, where basic food items and other commodities are displayed and offered for sale. A public market also includes market stalls, booths, tiles, tiendas, buildings, roads, drainage, parking spaces and other appurtenances which are integral thereto.

129 Revised Revenue Code of 2013 Page 130 of 185 pages x------x (bm) Rentals – refer to daily fees collected per square meter of the stalls/blocks due from the block or stallholders on a daily, weekly, monthly basis as determined by the committee;

(bn) Rental Fee - means a charge fixed by law or by an agency, whether in money or otherwise, given for the enjoyment or use of a thing.

(bo) Rentable kiosk- refers to structures than stand at an intersection ow walkways or sidewalls.

(bp) Revenue Tonnage – means 1,000 kgs. or 1.1326 cubic meters (40 cubic feet);

(bq) Roll on/Roll off (RORO) – a means of marine transport in which cargo comprises a series of units, each capable of being loaded into and unloaded from the ship by essentially horizontal movements through the use of a ship or shore base ramp, every unit being moved on its own wheels, or by a temporary mobile system;

(br) SAGAY CITY ABATTOIR AND MEAT PROCESSING PLANT refers to the facility, including its premises. Approved and registered by the controlling authority, owned and operated by the City of Sagay, and used in the slaughter of animals for human consumption.

(bs) Sagay City Livestock Auction Market – shall mean auction market exclusively for livestock operated and maintained by Sagay City LGU where its location and boundaries had been properly defined to serve as such Auction Market.

(bt) Sagay City Port Premises – includes the main area of the port including the designated parking spaces;

(bu) SERVICES means the duties, work or function performed or discharged by a government officer or employee, or by a private person contracted by the government.

(bv) SLAUGHTER means the killing of food animals.

(bw) SLAUGHTER ANIMAL means any food animal brought into the slaughterhouse for slaughter.

(bx) Small Animals – shall mean animals like goats, sheep and hogs and other which the City Government classify as such.

(by) STOCKYARD is a pen where animals are collected, taken cared of and inspected prior to slaughter.

(bz) Storage Fee – charge on cargoes that remains in the port premises, cargo shed or cargo warehouse beyond the free period. The fee is per metric ton per day or fraction thereof;

(ca) Sub-Prime Blocks – refer to all other blocks facing Osmeña; Roxas; Avanceña and Quezon Sts

(cb) SUSPECT means an animal suspected of being affected with a disease or condition which may require its condemnation, in whole or in part when slaughtered, and is subject to further examination to determine its disposal

(cc) Traders – shall mean persons directly engaged in either buying or selling of livestock or poultry.

(cd) Terminal Fee – amount charged on embarkation of passengers is on a per person basis.

(ce) Usage Fee – refers to the amount assessed against a vessel engaged in domestic trade for berthing, for making fast to a vessel so berthed or for mooring at anchorage area;

(cf) Vessels – include every sort of boat, craft, or other artificial contrivance used, or capable of being used as a means of transportation on water.

130 Revised Revenue Code of 2013 Page 131 of 185 pages x------x (cg) Wharfage – charge on all cargoes, whether containerized or not, coming in or going out, or transshipped through port based on total metric or revenue tonnage whichever is applicable;

(ch) Yardage Fee – payment for the use of space after entry of animals in the Livestock Auction Market.

ARTICLE B

SLAUGHTER AND CORRAL FEE

I. Old Slaughter House

SECTION 5B.I.01 - IMPOSITION OF FEES.

a) Permit Fee to Slaughter - before any animal is slaughtered for public or home consumption, a permit therefore shall be secured from the City Health Officer concerned or his duly authorized representative who shall determine whether the animal or fowl is fit for human consumption, thru the City Treasurer upon payment of the corresponding fees as follows:

For Public Home Consumption Consumption

Large Cattle per Head P 50.00 P 30.00 Hogs " " 20.00 10.00 Goats " " 12.00 4.00 Sheep " " 12.00 4.00 Others " " 12.00 2.00

b) Slaughter Fee - The fees shall be paid to cover the cost of services in the slaughter of animals at the City Slaughterhouse, in accordance with the following rates:

1. For Public consumption, per kilo:

Slaughterhouse fee:

Large Cattle P0.50 Hogs 0.40 Goats 0.30 Sheep 0.30 Others 0.20

2. For home consumption per kilo: Large Cattle 0.50 Hogs 0.40 Goats 0.30 Sheep 0.30 Others 0.20

c) Corral Fee, per head, per day or fraction thereof:

Large Cattle 4.00 Hogs 2.00 Goats 1.00 Sheep 1.00 Others 1.00

131 Revised Revenue Code of 2013 Page 132 of 185 pages x------x SECTION 5B.I.02. PROHIBITION. Permit to slaughter shall not be granted not the corresponding fee collected on animals in condemned by the City Health Officer.

SECTION 5B.I.03. TIME, PLACE AND MANNER OF PAYMENT.

a) Permit Fee - The fees shall be paid to the City Treasurer upon application for a permit to slaughter to the City Health Officer.

b) Slaughter Fee - the fees shall be paid to the City Treasurer of his authorized representative before the slaughtered animal is removed from the public slaughterhouse or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse.

c) Corral Fee - The fee shall be paid to the City Treasurer before the animal is kept in the City corral or any place designated as such. If the animal is kept in the coral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral.

SECTION 5B.I.04. ADMINISTRATIVE PROVISIONS. a) The slaughter of any kind of animal intended for sale shall be done only in the City slaughterhouse 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 or offered for sale.

b) Before issuing the permit for the slaughter of large cattle the City Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant thereof, or the original certificate or transfer and certificate of ownership 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 therefore. For unbranded cattle that have not yet reached the age of branding, the City Treasurer shall require such evidence as well be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For the unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued , and the corresponding fees collected therefore before the slaughter permit is granted.

c) Before the animal is slaughtered for public consumption, a permit thereafter be secured from the City Health Officer or his duly authorized representative through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind of 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 at all times.

SECTION 5B.I.05. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than, One (1) month nor more than Six (6) months or both, at the discretion of the Court.

II.SAGAY CITY ABBATOIR AND MEAT PROCESSING PLANT

SECTION 5B.II.01- IMPOSITION OF FEES. There shall be imposed and collected at the Sagay City Abattoir and Meat Processing Plant fees for the following:

a. STOCKYARD FEE. For the use of the yard prior to ante-mortem inspection, weighing and entry into the holding pen. Payment is based on per head per day basis.

b. ANTE-MORTEM INSPECTION FEE. For the service in examining the animals prior to slaughter to select for food animals which are adequately rested and are apparently free from diseases or abnormal conditions; isolate for further examination diseased,

132 Revised Revenue Code of 2013 Page 133 of 185 pages x------x suspected diseased, or suspected abnormal animals; prevent contamination of personnel, premises and equipment by an animal suffering from a disease which is communicable; and gather information for post-mortem inspection, diagnosis and judgment of carcass and offals. c. HOLDING PEN FEE. For the use of the facility in the lairage of animals before the actual slaughter. d. PERMIT TO SLAUGHTER FEE. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian or his duly authorized representative, and the corresponding permit fee shall be paid to the City Treasurer. e. POST-MORTEM INSPECTION FEE. For services in inspecting all animals to ensure detection of lesions and abnormalities, and to pass only meat and edible offals fit for food; all such meat and offals as inspected shall be properly stamped and/or marked before transport to the Sagay City Public Market the basis shall be the carcass weight. f. CERTIFICATE OF OWNERSHIP FEE. For the issuance of credential of ownership of large animals. g. TRANSFER CERTIFICATE OF OWNERSHIP FEE. For the issuance of credential of ownership of large animals. h. DELIVERY FEE. For the use of the delivery van and services in transporting the carcass and edible offals from the Sagay City Abattoir and Meat Processing Plant to the Sagay City Public Market and other public markets in Sagay City and neighboring municipalities; the basis shall be the carcass weight. i. SLAUGHTER FEE. For the services and use of facilities in the slaughter of food animals; the basis shall be the live weight of the food animals.

Rates of Fees. The rates of fees shall be as follows:

A. SLAUGHTERING FEES HOG

Stock yard fee Php 2.50/head Ante mortem inspection fee 15.00/head Holding Pen fee 6.25/head Permit to slaughter fee 10.00/head Post mortem inspection fee 0.50/kg. Slaughter fee 2.50/kg. Delivery fee(carcass/ edible offals) City Proper 0.50/kg. Brgy. Paraisao, Old Sagay & Bato 0.80/kg. Brgy. Maquiling and Vito 1.00/kg.

B. FABRICATION FEE

Description 1. Chilling fee P1.00/kilo/day 2. Meat 4.00/kilo Cutting/Processing fee 3. Blast Freezing fee 5.00/kg/cycle 4. Cold Storage fee 1.00/kilo/day 5. Packing fee 3.00/kilo Total 14.00

133 Revised Revenue Code of 2013 Page 134 of 185 pages x------x C. OTHER SERVICES

Loading fee P 0.15/kg.

SECTION 5B.II.02 – TIME AND MANNER OF PAYMENT. The fee imposed in the preceding section shall be apid to the City Treasurer or his duly authorized representatives upon delivery of service.

SECTION 5B.II.03 - ADMINISTRATIVE PROVISIONS

a). Permit to Slaughter. Before any food animal is slaughtered for public consumption, a permit to slaughter shall be secured from the City Veterinarian or his duly authorized representative.

b). Requirement for the Issuance of a Permit for the Slaughter of Large Cattle. Before the issuance of a permit to slaughter for large cattle, the City Treasurer shall require the production of the Certificate of Ownership of the owner if said owner is 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.

c). Meat Inspection. All meat from food animals butchered at the Sagay City Abattoir and Meat Processing Plant shall be subjected to inspection by the meat inspector duly authorized to do so, who shall decide as to the fitness of such meat for human consumption. All such meat inspected shall be properly stamped “PASSED” before transfer to the Sagay City Public Market or to licensed outlets.

d). Transfer of Meat from the Slaughterhouse to Public Market. Meat for sale to the public shall be transferred from the Sagay City Abattoir and Meat Processing Plant to Sagay City Public Market and other Meat Establishment in Sagay City through a refrigerated delivery.

e). Authority to Formulate, Adopt and Implement Rules and Regulations. With the approval of the City Mayor, the City Veterinary Services Office and Economic Enterprise Office which is in charge of the management, administration, supervision, operation, to ensure maintenance, and sanitation of the Sagay City Abattoir and Meat Processing Plant shall formulate, adopt and implement specific rules and regulations to ensure efficiency, effectiveness order, and viable operations of the Sagay City Abattoir and Meat Processing Plant.

SECTION 5B.II.04. PENALTY. Any person found to have violated any provisions of this ordinance not otherwise penalized under the Meat Inspection Code (RA 9296) or under the pertinent provisions of the Animal Welfare Act (RA 8485) shall be penalized by a fine of not less than P500.00 but not more than P2,000.00 or imprisonment of not less than ten (10) days nor more than thirty (30) days or both fine and imprisonment at the discretion of the court. (City Ordinance No. 2012-001)

ARTICLE C

FISHERY RENTALS OR FEES

SECTION 5C.01. LICENSE PERMIT, FISHERY GRANT. It shall be unlawful for any person, cooperative, partnership, association to take or catch fish or other aquatic products by means, of nets, traps or other fishing gears in theCity waters of the City of Sagay unless provided with the necessary license permit issued for the purpose by the City Treasurer. It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish corrals or oyster culture beds, or to take or catch "Bangus" fry or fry of other species for propagation within the jurisdiction of this City without first securing a City grant therefore conferred as provided by law and this ordinance.

SECTION 5C.02. PERSON ELIGIBLE FOR FISHING AND/OR FISHERY PRIVILEGES. The following are, under this ordinance, eligible for fishing privileges. a) Citizens of the Philippines

134 Revised Revenue Code of 2013 Page 135 of 185 pages x------x b) Cooperatives, partnerships, association or corporation duly registered or incorporated under the law of the Philippines and authorized to transact business in the Philippines and at least sixty (60%) per centum of whose capital stock belong wholly to citizens of the Philippines.

It shall be unlawful for persons, cooperatives, partnerships, association or corporation not qualified by the law and this ordinance for the effect, to engage personally or through other persons, in fishing or catching or collecting aquatic products within the city waters within the jurisdiction of this city.

SECTION 5C.03. DIVISION AND CLASSIFICATION OF MUNICIPAL WATERS. The Municipal waters within the jurisdiction of this city shall be divided and classified as follows:

A. For the Erection of Fish Corrals: Rate

Lot No. 2-A from point 15 to point 16 P1,000.00 Lot No. 2-B from point 13 to point 14 4,000.00 Lot No. 2-C from point 10 to point 11 8,500.00 Lot No. 2-D from point 8 to point 9 8,500.00 Lot No. 2-E from point 6 to point 7 8,500.00 Lot No. 2-F from point 4 to point 5 8,500.00

B. For the Catching of "Bangus" Fry or "Kawag-Kawag"

Zone 3 from point 19 to point 25 20,000.00 Zone 2 from point 4 to point 18 15,000.00 Zone 1 from point 1 to point 3 Gov't Service

The aforementioned lots and zones are indicated/shown respectively in the plan prepared for the city which is made an intergral part of this Code.

SECTION 5C.04. GOVERNMENT "BANGUS" FRY RESERVATION. In the zoning and classification of this Municipal waters for purposes of awarding through public bidding, areas of the construction or operation of fish corrals or the gathering of fry, this city hereby sets aside not more than one-fifth of the area marked for the gathering of fry zone (3) within the city waters under section 4 (b) of this basic fishery ordinance as designated by the Bureau of Fisheries and Aquatic Resources , as Government "Bangus" Fry Reservation.

SECTION 5C.05. EXCLUSIVE FISHERY PRIVILEGES. - Operating fish corrals and the catching of bangus fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall be granted always to the highest bidder in public bidding held accordingly to the provisions of this ordinance.

The Sangguniang Panlungsod may grant to the highest qualified bidder exclusive privilege of constructing and operating fish corrals, or gathering bangus fry or fry of other species in Municipal waters for a period of five (5) years.

SECTION 5C.06. ISSUANCE OF INDIVIDUAL LICENSE IN CASE NO BIDDERS OPT TO LEASE FISHING ZONES. If after two notices for the grant of exclusive fishery rights through public auction, no interested bidders opt to lease any fishing zone within the city waters, the Sangguniang Panlungsod is authorized to grant the privilege of erecting fish corrals, and catching "bangus" fry or "kawag-kawag" within a definite area or portion of the city waters to individuals upon payment of the license fees therefore at the rates not exceeding those fixed hereunder.

1. Fish corral erected in the sea : a. Less than 3 meters deep P 75.00 b. 3 meters deep or more but less than 5 meters deep 100.00 d. 5 meters deep or more but less than 8 meters deep 400.00 e. 8 meters deep or more but less than 10 meters deep 700.00

135 Revised Revenue Code of 2013 Page 136 of 185 pages x------x f. 10 meters deep or more but less than 15 meters deep 1,200.00 g. 15 meters deep 1,500.00

1-A For the operation of Ferries : Minimum annual rental

1. Vito Bulanon Ferry 500.00 2. Makiling Sherman Hill Ferry 500.00 3. Pinamintigan Ferry 500.00 4. Magitaw-Quinamagan 500.00 5. Punta Tuble-Old Sagay Ferry 1,000.00 6. Paraiso-San Agustin Ferry 1,000.00 7. Paraiso-Sta. Maria 1,000.00 8. Paraiso-Bombahan Ferry 1,000.00 9. Paraiso-ILCO Wharf 1,000.00 10. Paraiso-Central Lopez Ferry 1,000.00 11. Paraiso-Hulugan Ferry 2,000.00

2-A Catching "Bangus" Fry or "Kawag-kawag

Less than 1,000 square meters 1,000.00 1,000 sq. m. or more but less than 2,000 sq. m. 1,600.00 2,000 sq. m. or more but less than 4,000 sq. m. 3,000.00 4,000 sq. m. or more but less than 6,000 sq. m. 4,400.00 6,000 sq. m. or more but less than 8,000 sq. m. 6,000.00 8,000 sq. m. or over 8,000.00

3.A Fish corrals in fresh waters:

With an area of less than 500 sq. m. 200.00 With an area of 500 sq. m. or more but less than 1,000 sq. m. 400.00 With an area of 1000 sq. m. or more but less than 5,000 sq. m. 720.00 With an area of 5000 sq. m. or more but less than 10,000 sq. m. 1,000.00

SECTION 5C.07 TIME OF PAYMENT OF LEASE RENTAL

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 installment within the first twenty (20) days after the anniversary date of the grant of such accompanying the sealed bid shall be applied against the rental due from him.

b. The license fees for the privilege to catch fish from municipal water 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 5C.08 APPLICATION OF EXCLUSIVE FISHING PRIVILEGES: Applications for any exclusive fishery privileges mentioned in the preceding section shall be made on official form duly approved by the Sangguniang Panlungsod.

SECTION 5C.9 TO WHOM TO SUBMIT APPLICATIONS: All applications shall be forwarded to the Secretary to the Sangguniang Panlungsod who shall submit the same to the City Mayor. Upon receipt of

136 Revised Revenue Code of 2013 Page 137 of 185 pages x------x the application, the City Mayor shall satisfy himself that the license applied for shall not prejudice public interest and that the portion or area for which an application for lease has been presented is not covered by any subsisting lease.

SECTION 5C.10 COMMITTEE ON AUCTION. A committee on auction is hereby created to be composed of the City Treasurer as Chairman and two member of the Sangguniang Panlungsod as members.

SECTION 5C.11 PUBLICATION OF NOTICE. The committee on auction shall advertise notice for sealed bids for exclusive fishery privilege in areas or zones of the city waters available for erecting fish corrals, or taking or catching "bangus fry" or fry of other species for propagation by posting said notice in a newspaper published in the locality if any , for a period of not less than fifteen (15) days.

SECTION 5C.12 TIME AND PLACE OF AUCTION: The Sangguniang Panlungsod shall in a resolution, provide for a notice for sealed bids exclusive fishery privilege granted under Section 21 (B) of Presidential Decree No. 231, as amended, (Local tax Code) and Section 29 of Presidential Decree no. 704, specifying the time and place of auction, the amount to be deposited, before an individual or entity is entitled to participate in the procedure to be followed by the Committee on Auction before any exclusive fishery privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by surety company authorized for that purpose in an amount less than two years rental.

SECTION 5C.13 LICENSE PERMIT The privilege of taking or catching fish in Municipal waters of this city with nets, traps or other fishing gears with or without using therefore fishing boats or vessels three tons gross or less, shall be granted under an ordinary license permit issued by the City Treasurer to any person, cooperative, partnership or association or corporation qualified under this Article upon payment of the corresponding license permit required therefore in the following:

GENERAL SCHEDULE OF LICENSE FEE

Item Kind of fishing gear (such as License fee per year traps or other fishing gears commonly used in the locality

1. Fisherman using fishing gear a. Bacuerna P 60.00 b. Panki 70.00 c. Pahubas 70.00 d. Lagareta 70.00 e. Sarap 50.00 f. Panapao 50.00 g. Songkit 50.00 h. Korantay 50.00 i. Patuloy 50.00 j. Basnig 50.00 k. Solambao 50.00 l. Sinsuro 50.00 m. Sahid 50.00 n. Pump Boat trawl 50.00 o. Pump boat Areng 50.00 p. Pump Boat Lecos 50.00

2. Fisherman using nets a. Anaag 30.00 b. Amtol 30.00 c. Bobo Big (Pangal) 30.00

137 Revised Revenue Code of 2013 Page 138 of 185 pages x------x d. Bobo Small 20.00 e. Dumpal 35.00 f. Lulong 30.00 g. Pasgong 30.00

3. Fisherman using hook & line a. without light P 20.00 b. with torch used in fishing 30.00 c. with use of petromax 35.00 d. Panggal 50.00

4. Fisherman using other fishing gears a. Bahan P 50.00 b. Baling 50.00 c. Panti 30.00 d. Bitana 40.00 e. Bacatot padarao 50.00 f. Sahid 20.00 g. Laya 20.00 h. Anud 20.00 i. Sagiwsiw 22.00 j. Patuayan 50.00 k. Lukayan 50.00 l. Pahubas 70.00

5. Fisherman using traps: a. Tambon 50.00 b. Cera 50.00

Provided, that no other fee shall be collected from fishermen duly licensed by other Local Government Units unless the license fee paid by them in that LGU are less than those prescribed above in which case the difference between two annual fees may be collected. Provided, further that fishing boats weighing more than of more three tons gross and fisherman licensed by the National Government shall not be subject to the requirements of this Article especially the payment of the City License Tax, fee or charge; provided further, that the residents of this City who have not been granted license for commercial fishing shall be allowed to fish in City waters for their home consumption. Provided finally that it shall be beyond the power of this Sangguniang Panlungsod to impose a license for the gathering of marine mollusca or the shell thereof. For pearling boats and pearl divers, as for prospecting, collecting or gathering sponges or other aquatic products, or for the culture of the fishery aquatic products, provided, lastly they shall not fish within two hundred meters from any fish corral operated under the exclusive privilege granted by the City in accordance with this Article. License permits issued under this section shall be valid for the year in which they are issued

SECTION 5C.14 RESTRICTION ON BABY TRAWLS USING FISHING BOATS WITH THREE (3) TONS GROSS OR LESS. Baby Trawls using fishing boats with three (3) gross tons or less are not allowed to operate within the 3 kilometer limit from the shoreline of this City.

SECTION 5C.15 RESTRICTION. License and permits or contracts executed under this Article shall contain provisions to the effect that:

(a) No fish corrals or "baklad" shall be constructed within two hundred meters to other fish corrals in marine fisheries or one hundred meters in fresh water fisheries unless this belongs to the same licensee/grantee but in no case shall this distance be less than two meters deep low tide or unless previously approved by the Sangguniang Panlungsod.

138 Revised Revenue Code of 2013 Page 139 of 185 pages x------x (b) Fish corrals shall be entirely opened during the closed season period or periods authorized by the Sangguniang Panlungsod, for free passage of fishes to enable a considerable number to reach spawning grounds.

(c) Nothing in the license shall be construed as permitting the lessee or licensee, grantee or permittee to undertake any construction which will obstract the free navigation in any streams or lake flowing through or adjoining the fish corral or impede the flow and ebb of the tide to and from the sea wherein the lessee or licensee, grantee or permittee is granted a fishery privilege.

(d) The licensee agrees unconditionally to comply with all the laws, decrees, order, rules and regulations governing fishing now, or which may hereafter be enforced.

(e) The licensee assumes responsibility for any and all the acts of his agents and employees of the contractors connected with his fishing operation.

(f) Failure to pay any fee or file, a bond when due as prescribed in the permit, license, contract or regulations shall be sufficient reason for cancellation of the license permit or contract.

SECTION 5C.16. ADDITIONAL CONDITION IN THE CONTRACT OF LEASE. The Contract of Lease to be executed by and between the Municipality and the highest winning bidder on the grant of the exclusive fishery privileges under this ordinance shall contain the following terms and conditions pursuant to Presidential Decree No. 1505;

(a) That when the national interest so requires, the resident of the Philippines may review, amend, nullify, revise, rescind or revoke any such contract, concession, license permit, lease on similar privilege on any condition provision thereon;

(b) That upon the recommendation of the government agency or instrumentality concerned with the administration of any such contract, concession, license permit, lease or similar privilege for violation of any of the conditions prescribed in duly issued rules and regulations of the administering government agency or instrumentality.

SECTION 5C.17PRIVILEGE OF RESIDENTS TO TAKE FISH IN CITY 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, 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 city; 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 5C.18 ADMINISTRATIVE PROVISIONS.

a. A licensee of other localities shall not fish within the city waters of this city without first securing the necessary permit from the City Mayor and paying the corresponding fee to the City 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 5C.19 APPLICABILITY OF PERTINENT PROVISIONS OF LAW. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article.

139 Revised Revenue Code of 2013 Page 140 of 185 pages x------x SECTION 5C.20. PENALTY. Any individual or entity found violating any of the Provisions of this ordinance shall be punished for each offense by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than One (1) month nor more than six (6) months or both such fine and imprisonment in the discretion of the Court

ARTICLE D

RENTAL OF CEMETERY LOT

SECTION 5D.01. IMPOSITION OF FEE. There shall be collected the following rental fee for a lease of five (5) years:

1) For each burial lot consisting of two (2) square meters measurement or fraction thereof (bare ground) : First five years thereafter P 50.00

2) For niches provided by the city 250.00

3) Perpetual structures (absolute sale of lot measuring 2m. x 3m. but not more than two lots per applicant) 4,000.00

SECTION 5D.02 TIME OF PAYMENT. The fee shall be paid to the City 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 annually within twenty (20) days before the anniversary date of the initial payment made.

SECTION 5D.03. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of fee due. Such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 5D.04. INTEREST FOR LATE PAYMENT. In addition to the surcharge imposed herein, there shall be imposed an interest of fourteen (14%) percent per annum upon the unpaid amount from the due date until the fee is fully paid.

Where an extension of time for the payment of the fee 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 5D.05. ADMINISTRATIVE PROVISIONS. a) Permit to Construct. Any construction of whatever kind or nature in the cemetery, whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the City Mayor, upon presentation of the recommendation of the City Health Officer.

b) Renewal of Lease. In case a lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefore.

It shall also be the duty of the City Treasurer to prepare and submit to the Punong Barangay a list of the leases that are to expire five (5) days prior to the expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease.

140 Revised Revenue Code of 2013 Page 141 of 185 pages x------x c) Register. The City Treasurer shall keep a register on account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod.

d) Submission of the Burial Permit to the Caretaker. - An original copy of the burial permit herein required shall be submitted to the Cemetery Caretaker before the date of actual burial. In case the person concerned shall fail to submit the same, he shall do so within five (5) days from receipt of a written demand/notice made by the Cemetery Caretaker.

e) Death Certificate. - No dead person shall be buried without a death certificate issued by the attending physician or the City Health Officer. The death certificate shall be forwarded to the City Civil Registrar for registration within thirty (30) days after death.

f) Deaths due to Crime or Violence. - In case of death due to crime or violence, the remains can be buried only upon written permission of the City Prosecutor or any government official authorized by law.

g) Burial of Unembalmed Remains. - Except when required by legal investigation or when permitted by the City Health Officer, no unembalmed remains shall stay unburied longer than forty- eight (48) hours after death.

h) Death Caused by Disease. - When the cause of death is a dangerous communicable disease, the remains must be buried within twelve (12) hours after death. The cadaver must not be taken to any place of assembly and only the adult members of the family of deceased may be permitted to attend the funeral.

i) Disposal of Unclaimed Remains. - Unclaimed remains shall be buried at the expense of the City or may be delivered to medical schools or scientific institutions upon authority of the City Health Officer.

j) Cremation. - Cremation may only be undertaken at legally established crematorium upon approval of the City Health Officer.

k) Disinterment or Exhumation of Remains. - Disinterment or exhumation of remains of persons who died of causes other than dangerous communicable diseases may be granted after such bodies have been buried for a period of at least three (3) years; those who died of dangerous communicable diseases may be exhumed only after a lapse of the five-year burial period.

SECTION 5D.06 PENALTY. – Any violation of the provisions of this Article, including the illegal construction of any kind or nature shall be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00) nor more than FIVE THOUSAND PESOS (P5,000.00) or imprisonment of not less than One (1) month nor more than Six (6) months, or both at the discretion of the Court.

ARTICLE E

CHARGES FOR THE USE OF WATERWORKS SYSTEM

SECTION 5E.01. IMPOSITION OF FEE. The following fees shall be collected for the water services rendered by the City Waterworks System. a) For metered services:

1. City charge for those consuming not more than five (5) cubic meters, per month P10.00 Residential service 35.00/month Commercial service 40.00/month Industrial service 50.00/month

141 Revised Revenue Code of 2013 Page 142 of 185 pages x------x 2. For every cubic meter in excess of five (5) cubic meter, per month: Residential service 5.00 Commercial service 6.00 Industrial service 6.00 b) For unmetered services:

1. Flat rate consisting of one faucet only:

Commercial service 300.00 Industrial service 200.00 Residential service 120.00

2. For each additional faucet fixtures per month:

Commercial/Industrial 20.00 Residential 10.00 Industrial service 8.50

Application fee for water connection with the waterwork system: a) Guarantee/deposit for every application 100.00

b) Installation fees for the first twenty lineal feet of pipe:

1) earth and gravel excavation 300.00 2) Asphalted Road 400.00 3) Cemented Road 1,000.00

For every additional pipe of twenty (20) lineal feet long or fraction thereof will be charged 4% of the above rate. c) Reinstallation fee- per twenty feet long pipe or fraction thereof. d) Tapping fees: 1. For 1/2" diameter 40.00 2. For 1/4" diameter 60.00 3. For 1" diameter 80.00 e) Plumbing services:

1. Leaking faucets P 10.00/faucet/outlet 2. Repair of pipeline 20.00/hour 3. Repair of water meter 50.00/meter 4. Other repairs 20.00/hour

SECTION 5E.02. TIME OF PAYMENT The water rental is due and payable to the Office of the City Treasurer within the first five (5) days of the following month of water consumption. Any consumer who fails to pay the monthly rental shall be given a grace period of thirty (30) days after which shall be liable to the surcharge mentioned in the next section.

142 Revised Revenue Code of 2013 Page 143 of 185 pages x------x SECTION 5E.03. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the consumer to a surcharge of Twenty five (25%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 5E.04. ADMINISTRATIVE PROVISIONS.

a) A written application/contract filed with the Office of the City Treasurer shall be required for any of the aforementioned services.

b) A cash deposit of Two Hundred (P200.00) Pesos shall be required of every consumer/applicant before the initial service is rendered. IT shall answer for any unpaid due and demandable water rental fees rendered in accordance with foregoing rates which shall automatically be charged against the cash deposit of the applicant after failure to pay the monthly rental fee within thirty (30) days of the succeeding month.

The cash deposit shall be refundable by the City Treasurer if the consumer desires to withdraw the services of the system and all the water bills shall have been fully paid.

c) For billing purposes, a water meter shall be read one 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 consumer and to be witnessed by him if desires to do so. If the testing of the water meter is defective, corresponding adjustments shall be made and none shall be charged to the consumer. If no defect is found in the meter, then the consumer shall pay to the system twenty five (25.00) pesos for every 5/8" and 3/4" of water and fifty (50.00) pesos for every water meter bigger than the above.

d) For re-opening of service upon request of the consumer after it has been closed for delinquency, Fifty pesos (50.00) 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 the street repair shall be paid by the consumer.

e) Service connection for domestic or residential use shall not use pipe bigger than one half inch (1/2") in diameter.

f) Service connection using pipes bigger than one half inch (1/2") diameter may be allowed for commercial and/or industrial use only, provided that the applicant thereof shall satisfactorily justify in his application the need of a bigger size which shall in all cases subject to the approval of the City Mayor or Manager.

g) Every Multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein.

h) In cases where the city government cannot met the needed supply of water meter, the applicant for a service connection shall furnish himself with a new water meter of a recognized or reputable brand which shall be submitted to and sealed by the City Treasurer or his authorized representative and the installation thereof shall be effective only after the corresponding inspection fee shall have been paid to the City Treasurer.

SECTION 5E.05. PENALTY. Any violations of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos , or imprisonment of not less than One Month (1) nor more than six (6) months, or both at the discretion of the Court.

143 Revised Revenue Code of 2013 Page 144 of 185 pages x------x ARTICLE F

CHARGES FOR THE USE OF THE CITY ROAD OR STREETS LEADING TO THE WHARF AND THE PREMISES ALONG THE WHARF FOR THE SHELTER AND HARBOR OF GOODS, COMMODITIES AND EQUIPMENTS.

SECTION 5F.01. IMPOSITION OF FEE. There shall be collected service fee for its use of the City road or streets leading to the wharf and to any point along the shorelines within the jurisdiction of the city and for police surveillance on all goods and all equipment harbored or sheltered in the premises of the wharf and others within the jurisdiction of this city in the following schedule:

a) Vehicles and Equipments:

1. Per unit P40.00 2. Ford Fierra 40.00 3. Trucks 40.00 4. Passenger Bus 40.00 5. Delivery Panel (big) 40.00 6. Delivery Panel (small) 20.00 7. Delivery trucks 80.00 8. Heavy equipments,such as: Bulldozers, Payloaders, Graders, etc. 120.00 9. Other motor vehicles 40.00 10. Bicycle/each 12.00 11. Bicycle with side car 20.00 12. Motorcycle/each 20.00 13. Motorcycle with side car 40.00 14. Briggs & Stratton engine/each 20.00 15. Home appliances 20.00 16. Sewing machine/each 12.00 17. Jeep 80.00

b) Other goods, construction materials products:

1. Bamboo craft 80.00 2. Bangus/kilo 1.20 3. Beer,Cokes, Pepsi and the like/case 1.00 4. Cassava flour/sack 1.00 5. Cassava chips or binangkong/each 1.00 6. Cement/bag 1.00 7. Charcoal/sack 2.00 8. Copra/sack 1.20 9. Corn Bran (tahop/sack) 1.00 10. Crude oil/container 1.00 11. Dried Fish/kilo 1.00 12. Edible oil/can 1.00 13. Electric Post/each 10.00 14. Empty bottles/case 0.20 15. Empty bottles/sack 0.80 16. Fertilizers, feeds and the like per sack 2.00 17. Fowls/each 1.00 18. Gasoline/container 2.00 19. Fresh Fish/kilo 1.00 20. G.I. pipes/each 1/2 in size up 0.80 21. G.I. sheet and the like/sheet 1.00 22. Goats and sheep/head 4.00 23. Hogs/head 12.00 24. Kerosene/container 1.00

144 Revised Revenue Code of 2013 Page 145 of 185 pages x------x 25. Large cattle/head 20.00 26. Live fish/kilo 2.00 27. Lumber/board feet 0.40 28. Mat/dozen: Baliw, buri/each 2.00 Plastic 4.00 Tikug Romblon 2.00 29. Nails/case 1.00 30. Native Raw materials such as: midribs, buri and nito, etc./bundle 4.00 31. Nipa shingles/one hundred (100) 2.00 32. Nylon fishing nets/bundle or carton 10.00 33. Nylon thread/bundle 2.40 34. Other commodities/case or carton 1.20 35. Other native products/bundle 2.00 36. Plastic products/case or bundle 2.00 37. Palay & Corn Grits/sack 1.00 38. Paper products/case or bundle 1.20 40. Plywood, lawanit & the like/sheet 1.00 41. Rice & Corn Grits/sack 2.00 42. Root crops/sack 1.00 43. Salted Fish/1 to 100 cans 1.20 44. Salted Fish 100 cans up 0.80 45. Spices/box 1.00 46. Steel and metal products/case 2.00 47. Sugar/sack 2.00 48. Vegetables/box/big basket or bukag 2.00 49. Wine and the like/case or carton 2.00

SECTION 5F.02. TIME OF PAYMENT. The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative before loading or unloading.

SECTION 5F.03. ADMINISTRATIVE PROVISIONS. All goods, products, commodities and equipments sheltered or harbored in the wharf premises should be removed by its owners or their representatives within twelve ( 12 ) hours from the time of its delivery or unloading, goods, products, commodities and equipments not removed within the period prescribed herein shall be charged additional storage fee equivalent to fifty ( 50% ) percent of the wharf age or service charge originally imposed.

The wharfinger or any employee designated as such by the City Treasurer shall keep a complete record of goods, products, commodities and equipments sheltered and/or harbored in the wharf premises and the releases thereof.

SECTION 5F.04. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than One (1) month nor more than Six (6) months or both in the discretion of the Court.

ARTICLE G

RENTALS OF CITY OWNED AGRICULTURAL MACHINERIES

SECTION 5G.01 IMPOSITION OF FEES. - There shall be collected a rental fee for each agricultural machinery or heavy equipment owned by the City in the following rates:

145 Revised Revenue Code of 2013 Page 146 of 185 pages x------x Rental fee/ hr. a day Disk Plowing P500.00 Harrowing (drag) 400.00 Furrowing 250.00

The amount of rental for the above machinery/equipment excludes the cost of fuel, which shall be plowded by the renter.

SECTION 5G.02 PERSONS QUALIFIED TO RENT. – The following individuals and juridical entities are qualified to rent the above-mentioned agricultural or heavy equipments.

(a) Farmers owning not more than Five (5) Hectares of arable land; (b) Cooperatives, Agrarian Reform beneficiaries with individual members owning not more than the equivalent of Five (5) hectares of land.

SECTION 5G.03 GEOGRAPHICAL/TOPOGRAPHICAL LIMITATIONS – Lands to be plowed in connection with the rentals under this Article must:

(a) be within the territorial jurisdiction Sagay City (b) not have a gradients of more than Twenty (20) percent (c) not be hazardous to the operator and/or equipment

SECTION 5G.04 HOW TO APPLY

a) Qualified applicants shall accomplish the prescribed request forms at the Office of the City Mayor. Upon receipt of such application, personnel from the Office of the City Mayor shall conduct an ocular inspection on the proposed site and thereafter verify its conformity to the set conditions.

(b) The verified application shall then be forwarded to the City Mayor for approval. Prior to the actual use of the agricultural machineries or equipment however, the prescribed fees shall be paid by the requesting party of the City Treasurer.6

SECTION 5G.05 DENIAL OF REQUEST – The following are grounds for the denial of request for use of any of the above-mentioned agricultural machineries and equipments:

(a) security matters and issues (b) bad weather (c) Topography (d) Other factors which may endanger the life of the operator or damage the equipment or machinery.

SECTION 5G.06 TIME AND MANNER OF PAYMENT. – The prescribed rental fees herein shall be paid to the City Treasurer upon approval of the verified application for use of the agricultural machineries and equipments based on the number of requested hours.

SECTION 5G.07. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the consumer to a surcharge of Twenty five (25%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 5G.08. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than One (1) month nor more than Six (6) months or both in the discretion of the Court.

146 Revised Revenue Code of 2013 Page 147 of 185 pages x------x ARTICLE H

RENTAL FEE ON MINERAL LANDS

SECTION 5H.01. IMPOSITION OF FEE. There shall be collected an annual rental fee from the lessee of mineral lands in this city for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates:

a. On coal-bearing public lands:

1. One Hundred Pesos (P100.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and,

2. Two Hundred Pesos (P200.00) per hectare or fraction thereof for each and every year thereafter during the lease period.

b. On public lands bearing quarry resources:

1. Two Hundred Pesos (P200.00) per hectare or fraction thereof for each and every year during the lease period

c. On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees:

1. Ten pesos (P 10.00 per hectare, or a fraction thereof for each and every year during the lease period

SECTION 5H.02. TIME OF PAYMENT. The rental fee shall be paid in advance to the City Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease.

SECTION 5H.03. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee prescribed in this article within the time required shall subject the consumer to a surcharge of Twenty five (25%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

SECTION 5H.04. PENALTY. Any violations of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos , or imprisonment of not less than One Month (1) nor more than six (6) months, or both at the discretion of the Court.

ARTICLE I SAGAY FEEDER PORT

SECTION 5I.01 : IMPOSITION OF FEES. There shall be collected fees and other charges for the use of facilities in Sagay Feeder Port:

I. Charges on Vessels:

a. Vessels in foreign trade, including those engaged in Barter Trade that enter the Sagay Feeder Port shall be charged port dues on call based on Gross Revenue Tonnage (GRT) at US$ 0.081. b. Vessels engaged in foreign trade, including those engaged in barter trade that berth at Sagay Feeder Port shall be charge Dockage Fee per GRT per calendar day, or fraction thereof, at US$ 0.020. c. Vessels engaged in domestic trade that berth or drop anchor at Sagay Feeder Port shall be charge Usage Fee as follows:

147 Revised Revenue Code of 2013 Page 148 of 185 pages x------x c.1. Local/city small passenger and fishing vessels/motorboats:

1. Below 3 GRT per calendar day or fraction thereof - P11.00 2. 3-6 GRT per calendar day or fraction thereof - P22.00 3. 6-100 GRT/calendar day or fraction thereof - P82.00 4. Over 100 GRT/calendar day or fraction thereof – per GRT - P 0.80

d. Dockage at Anchorage – vessels engaged in foreign trade that do not berth but drop anchor at Sagay Feeder Port shall be charged dockage at anchorage of ½ of the corresponding dockage at berth; e. Lay-up Fee – vessels engaged in domestic trade that are authorized to temporarily lays-up an anchor at the port shall be charged ½ of the applicable usage fee.

The existing PPA rates on other port charges not covered by this ordinance shall apply.

II. Charges on Cargoes:

a. Wharfage due on cargoes imported, exported or transshipped shall be charged based on applicable PPA rates. b. Wharfage Fees:

Fish (Fresh) P 5.00/box 5.00/vaniera Crab (Fresh) 5.00/box (of 30 to 35 kls. per Styrofoam) Dried Fish 5.00/kaing (20 to 30 kls. total weight) 5.00/sack Rice & Corn 2.00/sack Salt 1.50/sack Charcoal 1.00/sack Nipa (50 pcs/bundles) 1.50/bundle Bamboo (50 pcs. shingles) 1.50/shingle Soft Drink/Beer/etc. 1.50/case Shellane/Gasul (Cylinder) 1.50/cylinder Plastic Container (fuel/oil and water) 1.00/container Bago-ong (canned bago-ong) 1.00/lata Fighting Cock (2 Heads in 1 ctn.) 5.00/ctn. Guso/seaweed 1.00/sack Plywood/Roofing Sheet 1.50/sheet Ice (1/4 part of 1 block) 1.00/sack Carton (goods/etc.) 1.00/sack Banana 1.00/bulig Empty Bottles 1.00/case Coconut Fruit 0.20/pc. Eggs (10 tray/1 bundle) 1.00/bundle Logs, Lumber (depending on no. of bd. ft.) 1.00/10 bf Bamboo (katig or pusog) 1.00/pc. Cement (sack/bag) 1.50/bag Sand/Grava 1.00/bag Hollow Blocks .25¢/pc. Fruits (any kind) 3.00/kaing (small) 5.00/kaing (large) Pig (live)/goat/lamb/same kind 10.00/head Furnitures 30.00/set Flour 2.00/sack Sugar 2.00/sack Large cattle, horse and the like 50.00/head Iron and steel products 25.00/100 kilos

148 Revised Revenue Code of 2013 Page 149 of 185 pages x------x Various empty shells 15.00/sack Scrap iron and batteries 5.00/50 kilos Corn grits 2.00/sack Fishing gears (nets, sinkers, etc.) 1% of value Other marine and aquatic products 1% of value

Wharfage fees on cargoes not specified above shall be charged whenever applicable based on PPA Board Resolution No. 2008 dated October 13, 2006 and DOF-DBM Circular No. 02-2004.

The same PPA Board Resolution No. 2008, shall be posted in three (3) conspicuous places in the Port.

c. Dangerous Cargo – are classified as follows:

c.1. Explosives c.2. Gasses c.3. Inflammable Liquids c.4. Inflammable Solids c.5. Oxidizing Agents/Organic Peroxide c.6. Poisonous (Toxic) c.7. Radioactive Substance c.8. Corrosive c.9. Cement c.10. Miscellaneous Dangerous Substance

The presence of dangerous cargoes in port poses danger to port users, facilities and environment. It is therefore of paramount importance that the entry, handling and movement of said cargoes shall be strictly monitored and controlled particularly prior to its boarding date or discharging from the vessel.

III. Entrance/Parking Fees:

Every vehicle or land conveyances entering the Sagay City Feeder Port (SCFP) shall be charged as follows:

Entrance/Entry Parking Fee in excess of 3 hours a) Tricycle (3 wheelers) P 3.00 P 1.00/hr. b) Trisikad 2.00 1.00/hr. c) Jeepney, Sedan (4 wheelers) 10.00 2.00/hr. d) Six wheelers 20.00 5.00/hr. e) Ten wheelers 25.00 7.50/hr. f) Other types of vehicles 3.00 1.50/hr.

IV. Quarantine Inspection Fees

All owner of animals shall be charged a Quarantine Inspection Fee prior to loading, as follows:

a) Livestock (Cattle, Carabao, Horse) - P 30.00/head b) Small animals (Swine, goat and others) below 50 kgs. - 10.00/head above 50 kgs. 15.00/head c) Poultry and fowls - 0.50/head

For this purpose the City Veterinary Office shall conduct the necessary Quarantine Inspection and issue such certification upon payment of fees.

149 Revised Revenue Code of 2013 Page 150 of 185 pages x------x V. Roll on/Roll off Terminal Fees (RORO):

RORO fees are as follows: 2013 2014

a) Motorcycle, Tricycle, Scooter 65.00 - P 80.00 b) Car, Mini Van, SUV, AUV, Owner Jeep 129.00 - 200.00 c) Light Delivery Truck, Pick-up, Van PUJ not more than 16 pax 258.00 - 300.00 d) Stake Truck, Heavy Delivery Truck, Passenger/Tourist Bus, Prime Mover with or without trailer/chassis, 10 Wheeler 516.00 - 800.00

VI. Charges on Passengers:

a) Terminal Fee – every passenger from the city port to a vessel shall be charged a terminal fee of P10.00 per person;

b) Porterage Fee – every passenger engaging the services of a porter in the carriage of personal baggage with or without the use of push carts to and from the passenger’s point of embarkation/disembarkation to or from the entrance to exit gate shall be charged a porterage fee as follows:

Small (up to 10 kilograms) - P 20.00 Medium (up to 25 kgs) - 30.00 Large (up to 50 kgs) - 40.00

For this purpose the City Economic Enterprise Office shall formulate such necessary forms and requirements for the accreditation of those who desires to be accredited as Porter.

Said accreditation shall be good for one (1) year only and to expire on December 31 regardless of the date of issuance.

Accreditation Fee - P 50.00/person

c) Discount to Senior Citizens, Disabled Persons and Exceptions to Minors: c.1. Senior Citizens – those who are 60 years or over or persons with disability shall be entitled to a 20% discount of the regular rate of terminal fee and porterage.

c.2. Minors 7 years of age and below are exempt from the payment of terminal fee.

c.3. Students with valid ID.

d) Arrastre – shall be based on government approved rates. However, maybe bidded out to PPA accredited Arrastre/Stevedoring Services.

VII. Charges on Storage:

Storage shall be charged on cargoes that remain at the port beyond the “Free Storage Period,” as follows:

a. For imported goods – 5 days after the day the last item or cargo is discharged from the vessel; b. Exported goods – 4 calendar days from the day the cargo is received at the Port; c. Foreign transshipment – 15 days from the day of arrival; d. Domestic (entering) cargo – 2 calendar days prior to the day the carrying vessel is scheduled to arrive;

150 Revised Revenue Code of 2013 Page 151 of 185 pages x------x e. Domestic cargo (discharge) – 2 calendar days after the last item or cargo is unloaded from the vessel.

The storage fee shall be based on the applicable PPA rates.

VIII. Fish Unloading Fee

Every licensed fish broker who engages in the trading of fish within the designate area of the port shall be charged a Fish Unloading Fee, as follows:

Per metric ton - P 100.00 Per ½ metric ton - 50.00 Per ¼ metric ton - 25.00 Per tub/banyera - 5.00

SECTION 5I.02 TIME AND PLACE OF PAYMENT The fees and other charges shall be paid to the City Treasurer or his authorized representative upon use of facilities.

SECTION 5I.03.-ADMINISTRATIVE REQUIREMENTS

(A) Quarantine Clearances.

(Livestock Quarantine Clearances shall be issued by the City Veterinary Office while the transport clearances for plants, fruits and other agricultural products shall be the responsibility of the City Agriculture Office. (B) Environmental Waste Management Fund.

5% of the amount collected from port dues, usage fee, wharfage, storage fee permit and other fees shall be set aside as a special fund for environmental waste management purposes.

(C) There is hereby created an oversight committee to be composed of the following:

a. The City Economic Enterprise Office b. City Treasurer c. City Planning & Development Office d. City Legal Office e. SP Chairman, Committee on Market/Infrastructure

The members shall elect from among themselves the chairman of the committee.

SECTION.5i.04. PENALTY. Any person violating any provisions of this ordinance shall be subject to an administrative fine of not less than P500.00 nor more than P5,000.00.

ARTICLE J

LIVESTOCK AUCTION MARKET FEES

SECTION 5J.01. IMPOSITION OF FEES - There shall be collected fees and charges for the use and services of the livestock and auction market as follows: 1. Entrance fee for private individuals P 5.00/person 2. Entrance fee a. for large animals P 20.00/head b. for small animals P 10.00/head c. for poultry P 1.00/head 3. Yardage Fee

151 Revised Revenue Code of 2013 Page 152 of 185 pages x------x a. Large animals P 0.25/ kilo b. Small animals P 0.10/kilo 4. Corral fee a. Large animals P10.00/head/day b. Small animals P 5.00/head/day 5. Ownership Certificate Issuance Fee P 20.00/head 6. Transfer of ownership Issuance Fee P 20.00/head 7. Veterinary Health Certificate/Authority to Transport a. Large animals P 50.00/head b. Small animals P 20.00/head c. For poultry for the first 100 heads P 2.00/head for the succeeding heads P 1.00/head 8. Trader Registration/Accreditation Fee (valid for one year) P500.00/year 9.Handler Registration/Accreditation Fee (valid for one year) P100.00/year

SECTION 5J.02 TIME AND PLACE OF PAYMENT

The fees shall be paid to the City Treasurer or his authorized representative after the animal is weighed and before it is allowed to be brought into the designated area in the Livestock Auction Market.

Private Individuals entering in the auction market shall pay the required entrance fee whether or not he/she is participating in the livestock bidding to the City Treasurer or his duly authorized representative.

SECTION 5J.03.-ADMINISTRATIVE REQUIREMENTS

A. Auction Market Day and Hours. Designated auction market days shall start at 1:00 PM of Saturday and will end up to 1:00 P.M. of Sunday, unless otherwise so decided by the Auction Market Committee that additional days or hours is necessary to accommodate more incoming volume of livestock to be auctioned. Provided however that livestock brought in the Auction Market on the day prior to Auction Market day will be accommodated for safekeeping subject to prescribed fees.

B. Entry and Trading of Livestock

1. All animals large and small to be auctioned shall pass through the designated entrance gate for inspection by the Livestock Inspector designated by the City Veterinary Officer for possible infection and contamination of certain diseases and subsequent quarantining of those with ailment and those in serious condition can be refused entrance or confiscated. 2. Incoming animals inspected shall be marked or numbered on the side of their bodies after which they are graded and shall be charged with entrance fees. 3. Animals shall be subsequently weighed or graded with their respective weights conspicuously printed on the sides of the animals, in case not practicable, owners will be issued a stub showing the individual weight(s) of the animal(s). 4. Payment shall be made right after the weighing of the animals. 5. Buyers and sellers shall agree upon themselves the price of the animals being traded taking into consideration the weights and the prevailing market prices duly posted conspicuously in the auction market area.

C. Additional Payment for the Auction of Large Animals

1 Owners of the large animals shall be required to show their respective ownership certificate before it can be traded or auctioned. 2 Owners not having the said certificates shall be required to secure the same from the City Treasurers Office representative who shall be assigned right in the auction market.

152 Revised Revenue Code of 2013 Page 153 of 185 pages x------x 3 Large animals purchased by a buyer shall be charged with an owners transfer certificate and shall be made payable at the City Treasurers Office representative assigned at the Auction Market.

D. Corral Fees - Animal stocked inside the Auction Market before the scheduled official opening shall be charged with corral fees.

E. Post Inspection and Exit of Traded Animals – Animals traded or bought by the buyers shall be subject to post inspection as to the completeness of the documents, health, full payment of fees prior to loading or exit from the auction market including other documents of the trader as may be required by the Auction Market Supervisor.

F. Requirements to Participate in the Auction Market

1. Private Individuals entering in the auction market shall pay the required entrance fee whether or not he/she is participating in the livestock bidding. 2. Traders entering the livestock shall be duly accredited by the City Government and other government agencies requiring the same. 3. Buyers of livestock shall be required to pay all fees as prescribed in this ordinance and shall fill-up forms as maybe required by the AMC. 4. Handlers assisting the livestock traders either buyer or selling shall be registered with the Auction Market Committee.

G. Untraded Livestock

1. Untraded animals can again be auctioned on another market day but shall not be exempted from payment of entrance fee as prescribed in this ordinance.

SECTION 5J.04. - PENALTIES AND SURCHARGES

1. Confiscated or detained livestock being traded outside the premises of the auction market on the scheduled market day, shall be charged with additional 50% of the prescribed fees.

2. Refusal to comply with shall mean defiance of the authorities and animals shall be detained and can only be released after payment of additional 25% per day for the next three days. Beyond this period, additional 50% per day shall be charged.

3. If at the end of the scheduled market day there are animals with unpaid fees, same shall be detained and can only be released after payment of additional 25% per day for the next three days. Beyond this period additional 50% per day shall be charged.

4. Animals detained for non-payment after seventh day shall be subject to confiscation and ownership shall be by the City Government.

(City Ordinance No. 2011-005)

ARTICLE K

MINI MALL RENTAL FEES

SECTION 5K.01. – IMPOSITION OF FEES -There shall be collected the following Rental and Goodwill fees for the use of the Mini Mall:

1. Rental – daily fees collected per square meter of the blocks/booths on daily, weekly, monthly basis as determined by the committee.

a. Mini Mall P4.50 per square meter

153 Revised Revenue Code of 2013 Page 154 of 185 pages x------x b. Rentable Kiosk P50.00 per day

2. Goodwill fee

a. Minimum Goodwill bid for Extra-Prime Blocks P 150,000.00 b. Prime Blocks P 100,000.00 c. Sub-Prime Blocks P 75,000.00 d. Rentable Kiosk P 20,000.00

SECTION 5K.02. TIME & MANNER OF PAYMENT

The fees for goodwill shall be paid to the City Treasurer or his duly authorized representative, by the winning bidder or lessee upon compliance of the requirements as prescribed in this Article.

The rental fees shall be paid to the City Treasurer either daily, weekly, monthly basis or at the option of the lessee.

SECTION 5K.03. ADMINISTRATIVE PROVISIONS

A. Lease Period

Facilities of the market such as kiosks/blocks can be occupied by interested vendors or lessees upon compliance of the requirements as prescribed in the subsequent sections of this ordinance and shall cover a period of one year only and can be renewed by the City Government being the lessor taking into consideration the diligence and faithfulness of the lessee in complying with terms and conditions of the Contract of Lease initially agreed upon.

B. Who are qualified to bid:

1. Interested applicants should be Filipino Citizen and of legal age. 2. Those who have submitted their letter of intent duly received by the Office of the City Treasurer before the schedule of bidding. 3. Applicants with no previous record of delinquency of accounts at the City Treasurer’s Office. 4. A partnership or corporation legally registered by the Securities and Exchange Commission.

C. Adjudication.

1. Submission of Bids.

a. All bids shall be placed in a sealed long size white mailing envelop address to:

City Treasurer’s Office Bid for: Block/Kiosk No. ____ Block/Row No. ____

b. A duplicate true copy of the bid shall be filed/kept by the bidder for identification in case it is declared a winning bid. c. Amount of bid shall be expressed in nearest peso value only and shall not include decimals or nearest centavo. d. Notice of Invitation to Bid shall be placed in public places in the Public Market’s Bulletin Board for the information and knowledge of everyone and written notice shall be given to those interested applicants ten days before the schedule of bidding. e. Winning bidder shall be required to sign a Contract of Lease duly notarized.

2.Procedure and Mechanics of Bidding.

a. Bidders shall submit a written letter of intent received and filed at the City Treasurer’s Office.

154 Revised Revenue Code of 2013 Page 155 of 185 pages x------x b. Any representative of the bidder must bring authorization letter or Special Power of Attorney duly notarized. c. All bids shall be accompanied by a bidders bond in the form of cash equivalent to 10% of his/her bond. d. Declared winner shall pay their remaining balance of 90% of the amount within the period of 30 days after being declared winner, failure to do so, the 10% partial payment shall be forfeited in favor of the City, and forfeiture thereof of his right as winning bidder. e. The market committee shall reserve its right to reject any or all bids, waive minor defects and accept the offer considered most advantageous to the government. f. All sealed bids shall be kept in the Treasurer’s Office sealed box or vault and opening shall be in accordance with the schedule as maybe set by the Market Committee. Opening of sealed bids shall be in public and in a place where bidders will be in attendance with the venue as may be announced by the Market Committee. g. Highest bidder for a given facility shall be declared winner and in case of tie, the Market Committee in conference with the City Mayor shall have the option to have the facility rebid only between the two tied winning bidders. h. Winning bidders shall be required to sign a Contract to Lease and to pay other fees, permits as maybe required by this ordinance. i. Existing ordinances/rules and regulations not covered by this ordinance in the conduct of bidding as provided under City Ordinance No. 4, Series of 1998, shall govern the conduct of bidding.

D. Improvements/Alterations.

No vendor shall remove, construct or alter the original structure of any block/kiosk or electrical wiring or water connection without the written consent from Economic Enterprise Officer as recommended by the City Engineer.

SECTION 5K.04. PENALTY. Any violations of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos, or imprisonment of not less than One Month (1) nor more than six (6) months, or both at the discretion of the Court. (City Ordinance No. 2011-004)

ARTICLE L

PARKING FEES AND OTHER CHARGES

SECTION 5L.01. IMPOSITION OF FEE. There shall be collected fees for the use of the city owned parking area (s) in accordance with the following schedule:

(A) PARKING FEES. The following Parking Fees shall be imposed from 4:00 a.m. to 8:00 p.m. only everyday, on vehicles which shall use the designated parking spaces around public market premises and in all its support facilities, either to deliver, load or unload goods, commodity, and merchandise, or to attend to personal matters:

1) For Motorcabs:

for Hire P2.00/day for Personal Use 2.00/day

2.) For Delivery Trucks, Private Cars, etc.: for Big Truck 30.00 for small Truck 20.00

B) COMFORT ROOM FEES. The following are the prescribed rates of comfort room / restroom fees, for every person per use, to be paid immediately upon use of any comfort room / restroom in all public markets, and in all its support facilities:

155 Revised Revenue Code of 2013 Page 156 of 185 pages x------x

1. Defecation - P 3.00 / person / use 2.Urination - P 2.00 / person / use

SECTION 5L.02 TIME , PLACE & MANNER OF PAYMENT

1. For Motorcabs For Hire:

The parking fees imposed shall be paid to the City Treasurer thru his duly authorized representative per loading.

2. For Delivery Trucks, Private Cars, etc.:

The parking fees imposed shall be paid to the City Treasurer thru his duly authorized representative, upon delivery of goods.

3. For Comfort Rooms

The comfort room fees prescribed herein shall be paid to City Treasurer thru the duly authorized representative of the office of the Public Market & Slaughterhouse Department, either upon entry of the comfort room, or after using the comfort room.

SECTION 5L.03 ADIMINTRATIVE PROVISIONS.

A. Parking fees

1.) The City Treasurer thru his duly authorized representative shall issue an official receipt as evidence of payment of parking fees. 2.) Public market lessees with service vehicles shall not be charged parking fees, provided they shall park their vehicles only in designated areas for private cars and service vehicles. Otherwise, they shall be charged the prescribed cash fines and penalties as prescribed herein. 3.) No parking fees shall be collected from red-plated government vehicles and motorcycles, from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police who are on mission, on ambulances, or post office personnel delivering mail, on the physically handicapped and disabled citizens who are sixty-five (65) years old or older, provided they shall park their vehicles at designated parking areas only. 4.) Passenger or public utility buses and jeepneys shall be allowed to load and unload passengers and cargoes in the public transport terminal only, not in public market premises. 5.) The Office of the Economic Enterprise is authorized to issue additional rules and regulations, which shall be approved first by the City Mayor before implementation, to further strengthen the provisions of this code. 6.) The PNP, or its duly authorized representative, shall apprehend violators relative to these provisions, at the city level.

B. Comfort Rooms

1.) The City Treasurer thru his duly authorized representative, shall issue cash ticket as evidence of payment of comfort room fees. 2.) It is strictly prohibited for anybody to urinate or defecate anywhere inside the public market and its premises, and in all of its support facilities, other than in the comfort room.

156 Revised Revenue Code of 2013 Page 157 of 185 pages x------x 3.) Public market vendors are strictly prohibited to bring in “arinolas” in their respective business establishments to relieve themselves. 4.) It is strictly prohibited for public market vendors to urinate or defecate inside plastic bags when they are inside the public market premises or in all its support facilities. 5.) The Office of the Economic Enterprise is authorized to issue additional rules and regulations, which shall be approved first by the City Mayor before implementation, to further strengthen the provisions of this code.

SECTION 5L.04. PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than One (1) month nor more than six (6) months, or both at the discretion of the Court.

ARTICLE M

OLD PUBLIC MARKET RENTAL FEES (Nichols Aquilar Market Mall)

SECTION 5M.01. IMPOSITION OF FEES - There is hereby imposed rentals and goodwill fees for the occupancy of the Nichols Aquilar Market Mall as follows:

A. Rental and goodwill fees.

a. Minimum good will bid for Extra-Prime Blocks is fixed at P130,000.00 b. Prime Blocks - P 55,000.00 c. Corner Blocks - P 45,000.00 d. Sub-Prime Blocks - P 35,000.00 e. Food Stalls - P 15,000.00 f. Coffee Stalls - P 10,000.00 g. Ukay-ukay Stalls - P 15,000.00 h. Rentable Kiosks - P 2,000.00 i. Grocery Stalls along the aisles from the side entrance facing Osmeña St. Nos. 1, 2, 3 4 - P 25,000.00 All others - P 10,000.00 j. Dry Goods Stalls along the aisles from the main entrance facing Roxas St. Nos. 5-18 - P 25,000.00

All others - P 10,000.00 k. Native Products - P 5,000.00

B. Rental fees

a. Rentable kiosks - P 3.00 per square meter b. All others - P 3.50 per square meter

SECTION 5M.02. TIME & MANNER OF PAYMENT

The fees for goodwill shall be paid to the City Treasurer or his duly authorized representative, by the winning bidder or lessee upon compliance of the requirements as prescribed in this Article.

The rental fees shall be paid to the City Treasurer either daily, weekly, monthly basis or at the option of the lessee.

157 Revised Revenue Code of 2013 Page 158 of 185 pages x------x SECTION 5M.03. ADMINISTRATIVE PROVISION

A. Adjudication.

Booths/stalls in the newly renovated public market having been declared vacant, the market committee shall schedule the bidding for occupancy of stalls/blocks as follows:

1. By posting notices in conspicuous and strategic places in the public market or in the bulletin board at the City Hall or through broadcast media the schedule for acceptance of application or intent to bid.

For this purpose, the City Treasurer acting on behalf of the Market Committee may require such documents/papers as maybe necessary for the processing of application.

2. Interested applicants shall submit their application or intent to bid and other documents together with the amount equivalent to at least 10% of their bid to the City Treasurer. If declared the winning bidder, the amount so advanced shall be deducted from the amount of the winning bid. The remaining balance shall be due and payable, as follows:

a.) For new applicants:

The balance shall be due and payable within the period of ten (10) working days reckoned from the date of award. Failure to pay the total amount fixed, the 10% deposit shall be forfeited in favor of the city.

b.) For qualified existing occupants/vendors as defined in Section 8 hereof.

The balance shall be due and payable within the period of nine (9) months from the date of award. For this purpose, the market committee shall prepare the necessary schedule and terms of payment which shall include among others the following:

b.1 Failure to pay two (2) consecutive installments, the total remaining balance shall become due and demandable, in which case the booth/stall shall be declared vacant and open for bidding. Thus, the amount deposited as initial payment and the installments paid shall be forfeited in favor of the city.

3. In all cases the amount deposited by the losing bidder shall be returned to him/her.

4. Existing ordinances/rules and regulations not covered by this ordinance in the conduct of bidding as provided under City Ordinance No. 4, Series of 1998, shall govern the conduct of bidding.

B. Interim Adjudication. Qualified existing occupants/vendors are entitled to the minimum- bid-privilege hereof upon submission of application or intent to bid and other documents required together with the amount of at least 10% deposit of their bid, the market committee upon verification and finding the same to be uncontested, shall be issued an interim award of adjudication and may be allowed to occupy the booth/stalls applied for.

For this purpose, it is the responsibility of the City Treasurer and the Economic Enterprise Officer to determine and ensure that booth/stalls applied for is the same booth/stall occupied by the existing occupant/vendor.

C. Improvements/Alterations. No improvements or alterations or modifications of existing structures or electrical circuitry shall be introduced without the written consent and supervision of the City Engineering Office which shall act promptly on such request.

158 Revised Revenue Code of 2013 Page 159 of 185 pages x------x SECTION 5M.04. PENALTY. Any violations of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos , or imprisonment of not less than One Month (1) nor more than six (6) months, or both at the discretion of the Court. (City Ordinance No. 2008-008)

ARTICLE N

TERMINAL FEES AND OTHER CHARGES

SECTION 5N.01. IMPOSITION OF FEES. There shall be collected the following fees or charges for use of the terminal owned and operated by this City:

A. Parking fees

The following parking fees shall be charged on the following public utility vehicles for every loading and unloading of passengers and cargoes, overnight stay of authorized types of vehicles:

Big Busses P25.00/trip Mini Bus 25.00/trip V-Hire P 20.00/trip Jeepneys/Multicabs/PUJ 15.00/trip Trucks 15.00/trip Motorized Tricycle 3.00/trip Overnight parking for vehicles of all types 50.00/night

B. Space Rental Fees

1. Blocks- a minimum of P4.50/sq.m./day shall be charged for space rental including cost for use of power, the rates for changing the cost of the latter two utilities shall be computed and determined by the Economic Enterprise Office based on the existing price per kilometer/hour of electricity and cubic meter of water used.

2. Electric Bill P250.00

3. Kiosk/Stalls P 15.00/day

C. Comfort Room Fees The following are the prescribed rates of comfort room / restroom fees, for every person per use, to be paid immediately upon use of any comfort room / restroom in public transport terminals:

Defecation - P 3.00 / person / use Urination - P 2.00 / person / use

SECTION 5N.02 TIME, PLACE & MANNER OF PAYMENT-

1. The overnight parking fees for the first five (5) hours, or a fraction thereof, prescribed herein shall be paid to the Office of the City Treasurer or his duly authorized representative, who shall issue an official receipt as evidence of payment, before overnight parking shall be allowed in designated areas.

2. The additional overnight parking fees exceeding the first five (5) hours, as prescribed herein, shall be paid to the to the Office of the City Treasurer or his duly authorized representative, before subject vehicle shall be released.

3. Rental fees for blocks shall be paid to the Office of the City Treasurer or his duly authorized representative, either daily, weekly, or monthly, at the option of the lessee, the due date

159 Revised Revenue Code of 2013 Page 160 of 185 pages x------x of which shall be at the end of every month. If end of month falls on a weekend or a holiday, payment shall be made on the next working day. 4. The comfort room fees prescribed herein shall be paid to the City Treasurer, or its duly authorized representative, either upon entry of the comfort room, or after using the comfort room.

SECTION 5N.03 SURCHARGE FOR LATE PAYMENT

a.) The lessee of a stall, who fails to pay the daily rental fee within a period of one (1) month shall pay a surcharge of twenty five (25%) percent of the total rent due. Failure to pay the rental fee for one (1) month and after grant of one (1) month grace period automatic cancellation of the contract of lease of stall/blocks/kiosk without prejudice to suing the lessee for the unpaid rents of the expenses of the lessee. The space occupied shall be declared vacant and subject to adjudication.

b.) Any person occupying or using the space in the Bus terminal without first paying the fees herein above provided, shall be subject to the payment of market fees in an amount equivalent to three times the regular rates fixed for the space occupied. Any person occupying more spaces that what is duly leased to him shall remove any unauthorized extension made, if there be any person who fails to pay the daily rent within the time fixed herein shall pay a penalty of twenty five (25%) percent of the rent due plus annual interest upon unpaid rental fee at the rate of fourteen percent (14%) per annum from due date until fully paid.

SECTION 5N.04. ADMINISTRATIVE PROVISION.

1) Responsible Agency. The Sagay City Bus terminal shall be under the administration, and operational responsibility of the Economic Enterprise Department which shall also facilitate the maintenance of the terminal.

2) Coverage. The operation of the Sagay City Bus Terminal herein after referred to as the Bus terminal covers the entire compound of the said terminal which houses the main building with office, passenger waiting station and vehicle parking bays, public toilets, and all other facilities that may hereafter be constructed or provided for at the terminal site.

3) Collection of Fees. Collection of all fees provided for such as parking fees, space rentals, or fees for use of any of its facilities, shall be the responsibility of the office of the City Treasurer.

a. The Office of the City Treasurer or his duly authorized personnel shall issue an official receipt as evidence of payment of block rental, surcharges and extension fees thereof, which shall all form part of its income. b. The Office of the Economic Enterprise is authorized to issue additional related rules and regulations, which shall be approved first by the City Mayor before implementation, to further strengthen these provisions. c. In the issuance of cash tickets, the authorized Comfort Room Tender of the office of the Bus Terminal shall tear the cash ticket in half to avoid use by unscrupulous persons

4) Open 24 Hours Daily. The Bus terminal shall be open for service 24 hours a day including Sundays and holidays.

5) Manpower services. The Office of the Economic Enterprise together with the Treasurer’s Office shall provide personnel by shift to maintain the minimum hours of service required to accomplish the normal operation of the bus terminal.

6) Bus Terminal Services. The Bus terminal shall provide services such as accommodation for the normal parking , loading and unloading of the passengers and cargoes, overnight stay of authorized types of vehicles, passenger waiting station, use of comfort rooms for men and women and such other services as to serve the comfort of the riding public.

160 Revised Revenue Code of 2013 Page 161 of 185 pages x------x

7) Trisicad/Pedicab. Trisicads or pedicabs are not allowed to enter the bus terminal.

8) Authority and Rules on Parking. The Office of the Economic Enterprise shall be the authorized agency to formulate specific rules and regulation on Parking of vehicles. Areas for parking shall be specifically designated by the agency whether inside the terminal or in such designated places as the vicinities of the old and the new public markets provided, however, that proper coordination shall be made with the Traffic Enforcement section of the Sagay City PNP Department to avoid conflicts in thee enforcement of regulations

9) Required of all Buses and PUJ’s. All public utility buses plying the routes from Bacolod and Cadiz to Balintawak, San Carlos City or Dumaguete and from these places to the direction of Bacolod City are required to stop in front and/or pass through the Bus Terminal. PUJ’s and other passenger vehicles in general are hereby required to park only inside the Sagay City Bus Terminal except those plying the Dalusan-Bato-Dian-ay- Minapasok and other upland Barangay routes which may be allowed to park either at the New Public Market’s designated parking area or at the Bus Terminal. Jeepneys plying the Cadiz-Dalusan-Balintawak, Old Sagay, Bulanon, Plaridel and Vito routes may be allowed to park at the Old Public Market. In all cases, parking fees shall be determined by the Office of the Economic Enterprise.

10) Illegal Gambling and Intoxicating Beverages. Illegal Gambling of all types and sale of intoxicating beverages are hereby prohibited inside the Sagay City Bus Terminal compound.

SECTION 5N.05 FINES AND PENALTIES

A. Fines to be Imposed and Collected. Except as provided for in Section 3 of Article III, the following fines shall be imposed and collected for each specific violation:

1st Offense 2nd Offense 3rd and Subsequent Offense Loading and unloading of passengers at prohibited area warning P50.00 Fine of P100.0

Urinating inside Terminal Ground and outside the toilet P20.00 30.00 50.00

Bowel Movement inside Terminal ground but outside toilet 40.00 50.00 75.00

Parking outside of designated areas warning 50.00 75.00

Illegal gambling warning 50.00 each 100.00 each (plus 5 days imprisonment)

Sale of Intoxicating Liquor warning 100.00 200.00

(City Ordinance No. 004, Series of 2001)

161 Revised Revenue Code of 2013 Page 162 of 185 pages x------x

ARTICLE O

CARBIN AND MACA REEFS RENTAL FEES

SECTION 5O.01. IMPOSITION OF FEES. There shall be collected fees and other charges for the use of Carbin and Maca reefs or in any of its support facilities:

(a) An entrance fee shall be collected upon docking at the reef. Tickets will be issued individually by the assigned Bantay Dagat Personnel in the area:

1. Foreigner P50.00 1. General Admission 20.00 2.Children 10.00 3.Diving 100.00/pax 4.Snorkeling Fee 25.00/pax 5.Exclusive Booking P5,000.00

(b) Facilities/Amenities - the following shall be made available to visitors at the following rates:

1.Shed – Single Tent P 300.00 2.Shed – Double Tent 500.00 3. Camping Fee 150.00 4. Kayak Rental P100.00/hour

(c ) Sagay Island Pumpboat Operator’s Cooperative

1. 1-5 persons P1,000.00 2. 6-10 persons 1,200.00 3. 11-15 persons 1,500.00 4. 16-20 persons 1,700.00

Note: All rates inclusive of lifevest and Carbin Reef destination only.

SECTION 5O.02 EXEMPTION.

a)Residents of Sagay City are exempted from payment of the entrance fee. b)Children below ten (10) years old are exempted from payment of the entrance fee.

SECTION 5O.03 TIME AND MANNER OF PAYMENT

The fees prescribed herein shall be paid to the Office of the City Treasurer thru its duly authorized personnel of the the Office of the Sagay Marine Reserve.

SECTION 5O.04. ADMINISTRATIVE PROVISIONS

a) Reservations. Any person who desires to visit the Carbin and/or Maca Reef of the City of Sagay shall make their written or verbal reservations at least once a week before the scheduled visit at the Sagay Marine Reserve Office. Persons who have made the necessary reservations shall be given priority.

b) Use of the tower. - The tower shall be reserved for the use of the Bantay Dagat personnel and official visitors of the City of Sagay and/or its constituents and shall be made accessible to other persons when necessary, as may be determined by the circumstances.

c) Cooking shall be done only on the designated areas within the reef. Garbage and waste shall be disposed properly also in the designated areas.

162 Revised Revenue Code of 2013 Page 163 of 185 pages x------x SECTION 50.05 FINES & PENALTIES

(A) Any visitor who throws garbage outside of the designated areas shall be fined a sum of two hundred (P 200.00) Pesos.

(B) Any visitor who gathers, collects, or exploits any aquatic organism or other resource shall be fined a sum of five hundred (P 500.00) Pesos.

(C) Any visitor who fails or refuses to pay the prescribed fees shall not be allowed entry or escorted out of the reef.

(D) Unruly visitors may be refused entry into the reef upon recommendation of the Bantay Dagat Personnel in the area to the Protected Area Superintendent, the decision of whom shall be subject to the review of the City Mayor and the Vice Mayor.

(E) Liability for damages. - Any visitor causing any damage to facilities abovementioned shall be liable therefore. Every item rented shall be returned to the Bantay-Dagat Personnel in-charge who shall check that all the items are returned undamaged.

(F) Any violations of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos , or imprisonment of not less than One Month (1) nor more than six (6) months, or both at the discretion of the Court.

(City Ordinance No.004, Series of 1997)

ARTICLE P

RENTAL FEES FOR THE USE OF BALAY KAUSWAGAN FACILITIES AND AMENITIIES

SECTION 5P.01 IMPOSITION OF FEES. The following facilities of the Balay Kauswagan shall be under the management of the Office of the Economic Enterprise of this City, to charge the following fees for their use:

ROOM/FACILITY

Family Room P 1,800.00/day Private Room 800.00/day Extra Bed 200.00/ day Dormitory 200.00/ day/head(48pax) Function Rooms / Aircon 3,000.00/shrs./(100pax) Conference Room 2,000.00 /shrs./(50pax) Social Hall 4,000.00 /shrs./(300pax) Whole Ground Floor 14,000.00/shrs.

SWIMMING POOL:

Exclusive Use – Big P 5,000.00/Whole Day 2,500.00/ Max of 5hrs. Exclusive Use – Children P 3,000.00/Whole Day 1,500.00/ Max of 5hrs.

ENTRANCE FEE:

Adults P 70.00 Children 30.00

Multimedia P 1,000.00/8Hrs.

163 Revised Revenue Code of 2013 Page 164 of 185 pages x------x Internet Cafe 30.00/hr. Nipa Hut 150.00/8Hrs Nipa Shed 50.00/8Hrs.

SECTION 5P.02 TIME AND MANNER OF PAYMENT

The fees prescribed herein shall be paid to the Office of the City Treasurer or his duly authorized representative upon request for/after use of each facility.

ARTICLE Q

MARKET FEES & OTHER CHARGES

SECTION 5Q.01. MARKET SECTION. For purposes of this Article, the public market shall be divided into the following sections:

a) Rice/Corn Section – All kinds of rice, corn and other grains and their by-products.

b). Fish Section - All kinds of fresh fish, clams, oysters, lobsters, shrimps, seaweeds and other sea foods or marine products.

c). Meat Section - All kinds of Fresh meat from cow, carabao, goat sheep, pig, etc.

d). Vegetables and Fruits Section - All kinds of vegetables, fruits and root crops.

e). Dry Goods Sections - All kinds of textiles, ready made dresses and apparels, novelties, shoes, kitchen wares, bags, schools & office supplies.

f). Groceries and Sari-sari Section - All kinds of groceries, like biscuits, crackers, all kinds of cakes, butter, cheese, confectioneries, candies, canned goods and bottle goods, beverages, softdrinks, flour, rice, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlics, potatoes, eggs, toilet articles, corn, sausages mongo, starch, salt, soap, and other household and food products including firewood and charcoal.

g). Glass wares and Farm Implements Sections - All kinds of form implements such as harrow, linkaw, ropes, and the like. All kinds of kitchen utensils, floor mats, brooms, plastic products, glass products including household utensils made of clay.

h). Poultry Product Section - All chickens, ducks, birds, duckling eggs, poultry feeds.

i). Eateries and Cooked Food Section - All kinds of cooked foods for heavy meals, including refreshment and cakes.

j). Miscellaneous Section - This includes beauty parlors, tailoring and dress shops, newspaper and magazine stand, radio and watch repair shops, office supplies and photo studios.

SECTION 5Q.02. IMPOSITION OF FEES. There shall be collected the following market fees:

a). Rental of block tiendas/stalls at Poblacion Central Market.

b). Rental of market tables at Poblacion Central Market.

c). Rentals of Block tiendas/stalls at Public Market.

164 Revised Revenue Code of 2013 Page 165 of 185 pages x------x d). For purpose of this Article, permanent vendors, occupying under the Poblacion Central Market and Public Market buildings either by stall or tables, shall pay lot rental at P2.00 per square meter per day.

e). On occupants of the market premises not occupying tables, per day or fraction thereof, P 2.00 per square meter.

f). On the market premises along the highway City streets, roads, public plazas and open grounds,per day P 2.00 per square meter.

g). On the space occupied during fiesta seasons, rate per day P2.50 per square meter.

h). Market entrance fees - In lieu of the regular market fees based on the space occupied, a market entrance fee shall be collected, from transient vendors on the following enumerated commodities at the following rates:

h.1. - Agricultural Products Rate of Fee

a. Root Crops

1. Carrots P 5.00/sack 2. Gabi, curioso and the like 3.00/sack 3. Potatoes 5.00/sack 4. radish 3.00/sack 5. Singkamas 3.00/sack 6. Ubi 3.00/sack 7. All other kinds of roots crops 3.00/sack

b. Fruits

1. Apples P 10.00/box 2. Grapes 10.00/box 3. Pakwan 10.00/kaing 4. Watermelon 10.00/kaing 5. Guavas (hybrid) 10.00/kaing 6. Lanzones 10.00/kaing 7. All other kinds of fruits Lanzones 10.00/kaing 8. Bananas: a. Bangan and tundan 1.00/bulig b. Cardaba, sab-a, sarabia and the like 1.00/bulig c. All other kinds of banana 1.00/bulig

9. Citrus and Oranges, native P 5.00/kaing 10. Durian 10.00/kaing 11. Jackfruit 5.00/kaing 12. Marang 5.00/kaing 13. Papaya 5.00/kaing 14. Pineapple 5.00/kaing 15. Mangoes 10.00/kaing 16. Sunkist 5.00/kaing 17. Guavas (Native) 5.00/kaing 18. Chicos 5.00/kaing 19. Siniguelas 5.00/kaing

h.1.3 - Vegetables:

1) Leafy Vegetables:

165 Revised Revenue Code of 2013 Page 166 of 185 pages x------x

1.a Cabbage P 5.00/kaing 1.b Chinese Pechay 5.00/kaing 1.c Native Pechay 5.00/kaing 1.d all other kinds of leafy vegetables 5.00/kaing

2) Fruit Vegetables 2.a Ampalaya P 5.00/kaing 2.b Bantiyong 5.00/kaing 2.c Eggplant 5.00/kaing 2.d Pepino 5.00/kaing 2.e Sikwa 5.00/kaing 2.f Tambayag 5.00/kaing 2.g Squash (Kalabasa) 5.00/kaing 2.h Upo 5.00/kaing 2.i All other kinds of fruit/vegetables 5.00/kaing 2.j Sayutis 5.00/kaing h.1.4 - Spices:

1. Chinese spices 5.00/sack 2. Garlic 5.00/ sack 3. Onions –bulb 5.00/ sack 4. Peppers – Atsal 5.00/ sack 5. Tomatoes 5.00/ sack 6. Peppers – pungent, quilicot 5.00/ sack 7. All other kind of spices 5.00/ sack 8. Onions - Leaf 5.00/ sack h.1.5 - Cereals and grains:

1. Cacao P 10.00/ sack 2. Coffee beans 10.00/ sack 3. Corn: a. Grains 5.00/ sack b. Grits 5.00/ sack c. Young ears (tila-uban) 5.00/ sack 4. mongo 10.00/ sack 5. Palay 5.00/ sack 6. Peanuts: a. Peeled 5.00/ sack b. unpeeled 5.00/ sack 7. Polard 5.00/ sack 8. Rice and Corn bran 5.00/ sack 9. Poultry and Animal feeds 5.00/ sack 10. Rice 5.00/ sack 11. Soya beans 5.00/ sack 12. Prawn and other fish pond feeds 5.00/ sack 13. Castor beans (Tangan-tangan) 5.00/ sack 14. Other kinds of beans 5.00/ sack 15. Sorghum 5.00/ sack h.1.6 - Livestock:

1. Large cattle 20.00/head 2. Hogs or pigs (Live weight) 20.00/head 3. Goats and other livestock (live weight) 20.00/head

166 Revised Revenue Code of 2013 Page 167 of 185 pages x------x 4. Chickens and other fowls (live weight) 20.00/head

h.2 - Other Agricultural Products:

1. Cassava Chips P5.00/sack 2. Copra 5.00/sack 3. Salt 5.00/sack 4. Flour 5.00/sack 5. Starch 5.00/sack 6. Sugar: a. Mascovado 5.00/sack b. Refined sugar 5.00/sack 7. Coconuts 5.00/sack

h.3 - Forest Products:

1. Charcoal 2.00/sack 2. Honey 2.00/sack 3. Nipa shingles 5.00/sack 4. Rattan Poles 5.00/sack 5. Risen, ka-ong, and other forest products 2.00/sack 6. Firewood 2.00/sack 7. Nito 2.00/sack 8. Rattan string (lagus) 2.00/sack

h.4 - Industrial Products:

Home Industries: 1. Hats 2.00/pc. 2. Mats 2.00/pc. 3. Metal Products 2.00/pc. 4. Tinsmith products 2.00/pc. 5. Bamboo crafts 1.00/pc. 6. Basket 1.00/pc. 7. Batuwang or sangka 1.00/pc. 8. Nigo and Ayagan 1.00/pc. 9. Ceramics & pottery products 2.00/dz. 10. Stone crafts 2.00/dz. 11. Toys 2.00/dz. 12. Synthetic fibers 0.40/kilo 13. Native fibers 0.20/kilo 14. Shellcrafts 0.20/kilo 15. Other home industries 1.80/kilo

2) Other Industrial Products: 2.a Coconut oil 1.00/lt. 2.b Kerosene 1.00/lt. 2.c Lime 0.20/kilo

h.5 - Wet Goods:

5.1 Meat: 1.a Carabeef and beef 1.00/kilo 1.b Pork 0.50/kilo 1.c Venison 0.50/kilo 1.d Fowls and the like 2.00/head

167 Revised Revenue Code of 2013 Page 168 of 185 pages x------x 5.2 Marine and Sea Products:

For purposes of this SECTION fish and other marine products are hereby classified as: Special Class, 1st Class, 2nd Class, and 3rd Class:

2.a 1st class P 1.00 2nd class 0.70 3rd class 0.50 Special class

2.b Other Marine Products

Agricultural products not sold on the day when the corresponding market entrance was paid shall be subject to market entrance fee of Twenty Five (25%) percent of the original imposition. If still displayed or offered for sale the following day and thereafter, the same shall no longer be subject to market entrance fee until sold.

In cases the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of fee due thereon less than 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 fees herein authorized.

COMMON BRANDS SOLD AT PUBLIC MARKET:

LIQUOR: ENTRANCE FEE

TANDUAY JR. LAPAD - 250ml./lot. : 30 bots. = 1 carton P 5.00/carton POCKET SIZE - 375ml./bot. : 24 bots. = 1 carton 5.00/carton GILBEYS GIN - 375ml./bot. : 24 bots. = 1 carton 5.00/carton OXFORD GIN - 375ml/bot. : 24 bots. = 1 carton 5.00/carton GINEBRA GIN - 350ml./bot. : 24 bots. = 1 carton 5.00/carton VINO KULAFU- 350ml./bot. : 24 bots. = 1 carton 5.00/carton VINO RAMBO - 350ml./bot. : 24 bots. = 1 carton 5.00/carton VINO VIAGRO - 350ml./bot. : 24 bots. = 1 carton 5.00/carton SEE HOC TONG-350ml./bot. : 24 bots. = 1 carton 5.00/carton OXFORD GIN - 750ml./bot. : 12 bots. = 1 carton 5.00/carton LONG NECK - 750ml./bot. : 12 bots. = 1 carton 5.00/carton GINEBRA GIN - 750ml./bot. : 12 bots. = 1 carton 5.00/carton GILBEYS GIN - 1lt./bot. : 12 bots. = 1 carton 5.00/carton VINO KULAFU - 1lt./bot. : 12 bots. = 1 carton 5.00/carton BLENDED WHISKY (1 gal. = 4 lts. ) = 1 carton 5.00/carton WHITE STAR - 1 gal./bot. : 4 gals. = 1 box 5.00/carton GENEBRA - 1gal./bot. : 4 gals. = 1 box 5.00/carton NATIVE TUBA - 1gal. = 4 lts.: 5 gals. = 1 container 5.00/container

BEER :

PILSEN - 320ml./bot. : 24 bots = 1 cart 5.00/case GOLD EAGLE - 320ml./bot. : 24 bots. = 1 cart 5.00/case BEER na BEER - 320ml./bot. : 24 bots. = 1 cart 5.00/case RED HORSE - 330ml./bot. : 24 bots. = 1 cart 5.00/case

168 Revised Revenue Code of 2013 Page 169 of 185 pages x------x CALI SHANDY - 330ml./can : 24 cans = 1 cart 5.00/case Q SHANDY - 330ml./can : 24 cans = 1 cart 5.00/case BEER in cans - 330ml./can : 24 cans = 1 cart 5.00/case GOLD E. MUCHO -750ml./bot. : 12 bots. = 1 cart 5.00/case BEER na BEER - 1lt./bot. : 12 bots. = 1 cart 5.00/case

SOFT DRINKS: COKE SOLO - 237ml./bot : 24 bots = 1 case 1.00/case SPRITE SOLO - 237ml./bot. : 24 bots.= 1 case 1.00/case ROYAL SOLO - 237ml./bot : 24 bots.= 1 case 1.00/case PEPSI - 237ml./bot. : 24 bots.= 1 case 1.00/case MIRINDA - 237 ml./bot. : 24 bots.= 1 case 1.00/case SUNKIST - 237ml./bot. : 24 bots.= 1 case 1.00/case JAZZ SOLO - 240ml./bot. : 24 bots. = 1 case 1.00/case POP - 240ml./bot. : 24 bots. = 1 case 1.00/case CHEERS - 240ml.bot. : 24 bots. = 1 case 1.00/case MOUNTAIN DEW-355ml./bot. : 24 bots.= 1 case 1.00/case LIFT - 355ml./bot. : 24 bots.= 1 case 1.00/case LITRO - 1lt./ bot. : 12 bots. = 1 case 1.00/case LITR - 1lt./bot. : 12 bots.= 1 case 1.00/case PEPS - 1lt./bot. : 12 bots.= 1 case 1.00/case 7-U - 1lt./bot. : 12 bots.= 1 case 1.00/case COKE in can - 330ml./can. : 24 cans = 1 carton 1.00/case F SPRITE in can - 330ml./can : 24 cans = 1 carto 1.00/case FAMILY - 750ml./bot. : 12 bots, = 1 case 1.00/case FAMILY - 769ml./bot. : 12 bots. = 1 case 1.00/case

1 PACK= 20 STICKS or PCS. 1 REAM =10 PACKS 1 CARTON = 50 REAMS

BRAND NAME ENTRANCE FEE

PHILIP MORRIS P 1.00/ream MARLBORO 1.00/ream HOPE 1.00/ream WINSTON FILTER 1.00/ream WINSTON LIGHTS 1.00/ream HOPE MENTHOL KING 1.00/ream CAMEL FILTER KING 1.00/ream MORE MENTHOL 100S 1.00/ream MORE INTERNATIONAL 1.00/ream CHAMPION INT`L. 1.00/ream CHAMPION MENTHOL KING 1.00/ream CHAMPION LIGHTS 1.00/ream FORTUNE F KING (RED) 1.00/ream BOSS SUPER KING 1.00/ream WEST POINT FILTER KING 1.00/ream EVERGREEN MENTHOL 100S 1.00/ream JACKPOT MENTHOL 100S 1.00/ream

Basis for entrance fee for liquors:

P 2.00 = for P300 and below price per carton or box/case P 2.25 = for P301 to P800 price per carton or box/case P 2.50 = for P801 up price per carton or box/case

169 Revised Revenue Code of 2013 Page 170 of 185 pages x------x Basis for entrance fee for Softdrinks:

P 0.50 = for P100 and below price per carton or case P 1.70 = for P101-up price per carton or case

Basis for entrance fee for Cigarettes:

P 0.50 = for P100 and below price per ream P 1.00 = for P101-up price per ream

Other Brands not listed in the above items shall be subject to an entrance fee based on the suggested list provided in the imposition of fees to be assessed by the City Treasurer’s Office.

SECTION 5Q.03. TIME AND MANNER OF PAYMENT.

A. Occupancy Fee - The fee for the rental stall/blocks shall be paid to the City Treasurer or his duly authorized representative. In case of the new leases, the lessee shall be required to pay an occupancy fee also payable to the Treasurer upon awarding of the stall.

a) For stalls/blocks - The fee for the rental of market blocks/ stalls shall be paid to the City Treasurer or his duly authorized representative within the first Twenty (20) days of each month. In case of a new lease, the Lessee shall be required to put up a deposit to guarantee payment of rentals and cost of repairs chargeable to the account of the lessee, provided, that any balance thereof shall be returned to the lessee upon termination of the lessee.

B. The market entrance fee shall be paid to the City Treasurer or his duly authorized representative.

SECTION 5Q.04 - SURCHARGE FOR LATE OR NON-PAYMENT OF FEES.

a.) The lessee of a stall, who fails to pay the daily rental fee within a period of one (1) month shall pay a surcharge of twenty five (25%) percent of the total rent due. Failure to pay the rental fee for one (1) month and after grant of one (1) month grace period automatic cancellation of the contract of lease of stall/blocks without prejudice to suing the lessee for the unpaid rents of the expenses of the lessee. The stall shall be declared vacant and subject to adjudication.

b.) Any person occupying or using a space in the public market without first paying the fees herein above provided, shall be subject to the payment of market fees in an amount equivalent to three times the regular rates fixed for the space occupied. Any person occupying more spaces that what is duly leased to him shall remove any unauthorized extension made, if there be any person who fails to pay the daily rent within the time fixed herein shall pay a penalty of twenty five (25%) percent of the rent due plus annual interest upon unpaid rental fee at the rate of fourteen percent(14%) per annum from due date until fully paid.

SECTIONS 5Q.05 ADMINISTRATIVE PROVISIONS

A. ISSUANCE OF OFFICIAL RECEIPTS AND CASH TICKETS

The City Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls.

A cash ticket shall be issued to an occupant of the market premises or transient vendors and his name 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 of the market premises in which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the same merchandise even if such sale is done in the same place occupied by the previous vendor.

170 Revised Revenue Code of 2013 Page 171 of 185 pages x------x B. ADJUDICATION OF STALL.

(a) Lease Period - The contract of lease for a stall shall be for a period of one (1) year renewable upon its expiration unless revoked in accordance with the provisions of this Article.

b). Notice of vacancy - A notice of vacancy of newly constructed or vacated stalls shall be made for a period of fifteen (15) days immediately preceding the date fixed for their award to qualified applicant to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any suitable material and shall be in the following form:

Notice is hereby given that Stall No. ______building (or pavilion) No. ______of the ______market is vacant (or will be vacated) on ______, 20 ___. Any person, 21 years of age or more and is not legally incapacitated therefore on the prescribed form (copies may be obtained from the Office of the City Treasurer during office hours and before 12:00 noon of ______, 20_____.) In case there are more than one applicant, the award of the lease of the vacant stall be determined thru drawing of lots or public bidding of the rentals thereof to be conducted on ______, 20_____ at 12:00 noon at the Office of the City Treasurer by the Market Committee. This stall is found in the ______Section and is intended for the sale of ______.

ECONOMIC ENTERPRISE OFFICER

c). APPLICATION FOR LEASE

1) The application shall be under oath. It shall be submitted to the Office of the City Treasurer, by the applicant either in person or through his or her attorney.

2) It shall be the duty of the City Treasurer to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt of the application by the Treasurer of each applicant. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof together with the cash bond or deposit if any.

3) The application shall be substantially in the following form :

APPLICATION TO LEASE MARKET STALL

______(Address)

______(Date)

The Economic Enterprise Officer City of Sagay

Sir :

I hereby apply under the following contract for the lease of Stall No. ______of the market, I am ______years of age, Filipino citizen of the ______and residing at ______.

171 Revised Revenue Code of 2013 Page 172 of 185 pages x------x Should the above mentioned stall be leased to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions:

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

2. I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or, which may hereafter be promulgated.

3. I shall pay the corresponding rent for the stall (or stalls)in the manner prescribed by existing Code.

4. The business to be conducted in the stall (or stalls) shall belong exclusively to me and shall conform with the arrangement of sections in the market.

5. In case I engaged helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). I shall promptly notify the market authorities of my absence, giving my reason or reasons therefore.

6. I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit another person to conduct business therein.

7. Any violation on my part or my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract.

Very truly yours,

______Applicant

I, ______, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my knowledge.

Applicant:______TIN: ______

SUBSCRIBED AND SWORN to me this ______day of ______, 20______in the city of ______,Province of ______, Philippines, applicant-affiant exhibiting his/her residence certificate No. ______issued at ______on ______.

______Official Title

CONTRACT OF LEASE

KNOW ALL MEN THESE PRESENTS:

This contract of lease, entered into by and between:

The City of Sagay herein represented by the City Mayor/City Administrator, herein after referred to as the lessor; - and -

______of legal age, filipino, married/single and resident of Sagay City, Negros Occidental, herein after referred to as the LESSEE.

172 Revised Revenue Code of 2013 Page 173 of 185 pages x------x

W I T N E S S E T H

That the LESSOR is the absolute owner of a market ______no. ______within the premises of Sagay ______public market, Poblacion ______, Sagay City, Negros Occidental.

That the LESSOR lets and leases unto the LESSEE and the latter accepts a lease of the aforecited market ______no. subject to the following terms and conditions.

1. This lease is for a period of one (1) calendar year, starting from the date of this agreement and shall expire on ______which may be renewed on such terms and conditions mutually agreeable subject to pertinent provisions of the City ordinances;

2. The rentals due on the leased ______is P______day and shall be payable not later than 3:00 PM of the covered day;

3. The LESSEE shall personally conduct his/her business and shall at all time have his/her picture and those of his/her helpers framed and hang conspicuously in the store;

4. Items or goods sold by the LESSEE shall be in accordance with the sectioning or arrangement plan provided for by the LESSOR.

5. LESSEES engaging in the business of coffee shop, carenderia or eatery shall use LPG burner or stove ; the use of charcoal and firewood are strictly prohibited.

6. The LESSEE shall not transfer, sell or sublease his rights under the agreement. Any transfer, sale or sublease without written consent of the LESSOR shall not be binding to the latter;

7. The LESSEE shall not remove, alter or install any electrical wiring or plumbing fixtures on the leased premises nor alter any structure or portion thereof nor construct any extension without written consent of the LESSOR or his duly authorized representative . Extensions or additional improvements made shall become the property of the LESSOR. Whereas extensions not authorized by the LESSOR shall be demolished at the expense of the LESSEE;

8. All charges of the electrical and water consumption on the leased premises shall be borne by the LESSEE;

9. The LESSEE shall not use the leased premises and portion thereof as a residence or dwelling nor use the same as shelter for animals.

10. The LESSEE shall, at all times keep the premises clean and sanitary and shall comply strictly with all the sanitary laws, market rules and regulations now existing or may thereafter be promulgated;

11. In the event that the LESSEE shall close his/her establishment, a written notice shall be sent to the LESSOR at least five (5) days from the actual closure or retirement of business. Vacated leased premises shall be disposed of in a manner provided for by law. In case of death or incapacity of the LESSEE, the compulsory heirs may continue with the lease otherwise the vacated leased premises shall be disposed of accordingly;

12. The LESSOR or his duly authorized representative may enter and inspect the leased premises;

13. The cost of damages of the leased premises caused by the LESSEE shall be borne by him/her;

14. The LESSEE shall authorize the Economic Enterprise Officer or his authorized representative to cancel the lease in the event of failure to pay the rental for a period of one month and declare said stall/block/space vacant after the grant of a grace period of one month after closure;

173 Revised Revenue Code of 2013 Page 174 of 185 pages x------x

15. Any violation of the terms and conditions enumerated above shall be ground for the cancellation of this contract and the LESSEE hereby authorizes the Economic Enterprise Officer to declare block/stall/ space no.______as vacant and for the LESSEE to vacate said place voluntarily without need for any court action.

IN WITNESS WHEREOF, the parties have hereunto affixed their signatures this ______day of______199______at Sagay City Negros Occidental Philippines.

CITY OF SAGAY

BY: ______LESSOR LESSEE

SIGNED IN THE PRESENCE OF:

______

REPUBLIC OF THE PHILIPPINES ) PROVINCE OF NEGROS OCCIDENTAL)S.S CITY OF SAGAY ) X------X

ACKNOWLEDGEMENT

PERSONALLY APPEARED before me this______day of______199______at Sagay City, Negros Occidental, Philippines,______with the Community Tax Certificate No.______issued on______at Sagay City, Negros Occidental and______with community Tax Certificate No.______issued on______at Sagay City Negros Occidental, both known to me that the same person who executed the foregoing instrument and they acknowledge to me that the same is their own free act and deed.

WITNESS my hand and notarial seal on the date and place first above written.

Doc.No.______Page No.______Book No.______Series of 199______

SECTION 5Q.06. MISCELLANEOUS PROVISION ON STALLS

A) LESSEE SHALL PERSONALLY ADMINISTER HIS/HER STALL BOOTH - Any person, who has been awarded a right to lease a market stall in accordance with the provision of this code shall occupy, administer and be present personally at his/her stall booth/helpers to be employed by the stallholder may include his/her spouse, parents and children, immediate relatives. The helpers expecting spouses, parents and children, shall be registered with the market operations officer conformably with the letters from provided that no circumstances, shall said person have any commercial relation or transaction with the lessee.

No awardee or lessee of market stall/booth shall sublease the same nor shall any privilege acquired be sold a person other than stallholder his registered partner or helper found selling in the latter stall/booth is prima facie evidence of subleasing and shall subject the stallholder to outright revocation of the lease by the Economic Enterprise Officer.

B) PARTNERSHIP WITH STALLHOLDER - A market stallholder who enters into business partnership with any party, after he has acquired the right to lease such stall/booth have no authority to

174 Revised Revenue Code of 2013 Page 175 of 185 pages x------x transfer the right to occupy the stall, provided however, that in case of death or any permanent legal disability of such stallholders to continue in his business, the surviving partner may be authorized by the Economic Enterprise Officer to take over the stall/booth for which the partner will be treated as a new LESSEE and should this be made to pay the occupancy fee.

C) DEATH OF LESSEE: SUCCESSION - If the regular stallholder dies, or becomes physically incapacitated permanently for work, the surviving spouses shall take over. If the surviving spouse also dies or be permanently incapacitated the eldest legitimate son or daughter, shall take over and shall be treated as a new LESSEE or occupant.

Provided further, that in case of succession such spouse, son or daughter is a citizen of the Philippines and not disqualified to apply for such stall/booth. If none of the surviving heirs is interested to take over the stall, the Economic Enterprise Officer may declare it vacant.

D) LIMITATION - Any stallholder, transient or ambulant vendor shall not be allowed to lease or occupy more than one stall/booth/space. However, he/she maybe allowed to lease or occupy more than a maximum of two (2) stall/booth/spaces in the entire City of Sagay.

a. It shall be the duty of the Market Supervisor or their representatives to see to it that this limitation is strictly observed. Any set discovered or found to be violation of this limitation, shall immediately be reported to the City Economic Enterprise Officer.

b. No stallholder/person in the City Public Market shall contract repair, renovate or undertake any kind of construction of stall/booth without first securing a permit thereof in writing in the City Economic Enterprise Officer/Market Supervisor/Market Specialist or his agent/or employee.

E) APPEAL - Any applicant who is not satisfied with the adjudication made by the Market Committee of the stall/booth applied for by him, may file an appeal with the City Mayor through the City Economic Enterprise Officer, an appeal therefrom and the decision of the City Mayor shall become final after a lapse of fifteen (15) days.

SECTION 5Q.07. RULES & REGULATIONS

A) MARKET HOURS - All public markets shall be opened from 3:00 AM to 9:00 PM daily subject to reflexible under extraordinary occasions.

B) LOSSES/DAMAGES - Injury of stallholders/representative - The City Government shall not be responsible for any loss or damages or injury which stallholders or any representatives incurred in the City Market by reason of fire, theft, or force majeure, or by reason of their business operation, any merchandise, goods wares or commodities left in the city markets after closure time be at the risk of the stallholders.

It shall however, be the duty of the Market Supervisor and his subordinates, particularly the Security Personnel, to exercise utmost vigilance and care to prevent any loss in the City Market and for this purpose, the Market Supervisor and his subordinates shall have authorities to apprehend and turn over to the police any person or persons caught stealing or committing any offense in the city markets.

C) ABANDONED STALLS INCLUDING ARTICLES - Any stallholder/booth in any City Markets which has been closed for thirty (30) consecutive days shall be declared abandoned and the lease to such stall/booth shall be automatically revoked by the Economic Enterprise Officer.

Any article abandoned in any city market in violation of any provisions of this code shall be deemed nuisance and it shall be the duty of the Market Specialist and his subordinates to take custody thereof. In case the article are claimed twenty four (24) hours thereafter, they shall be returned in their safekeeping unless, they have also deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the public health, in which case they shall be disposed of in the manner directed by the City Economic Enterprise whom may also at his discretion, caused that criminal prosecution of the guilty party or

175 Revised Revenue Code of 2013 Page 176 of 185 pages x------x merely warn him/her against future violation. If the articles have not deteriorated are not claimed within the time herein fixed, said articles shall be sold at public auction and the proceeds thereof disposed in accordance with the law.

D) PEDDLING AND HAWKING - No person shall peddle, hawk sell, offer or expose for sale any articles in the passage way or aisles used by purchasers in any markets.

To avoid unjust competition, peddlers or hawkers shall not be permitted to offer for sale, in the city market and in their surroundings within the radius of two hundred (200) meters where goods are sold or exposed for sale in the stall, or booth of said markets, neither shall be permitted to expose or sell merchandise on sidewalks, courts (patios), or place designed and/or intended for passage of the public. Market Officials and personnel and Policemen detailed in the vicinity of the city market shall strictly comply with this matter and are hereby enjoined to strictly comply the above provisions.

E) LOAFING, LOITERING, BEGGING AND THE LIKES

a.) No person not having lawful business in or about any city market shall idly sit, lounge, walk or lie in or about the premises of the same, not shall any person beg or solicit alms or contribution of any kinds of any City Market nor shall any person abet mendicancy by giving alms directly to mendicants in any City Market. b.) No person shall annoy or obstruct Market Employees in the discharge of their duties nor shall parents allow their children to play in or around the stalls or booths in the market premises. c.) Gambling or any game of chance shall be strictly prohibited within the premises of the Market, such as cards, mahjong, hantak, etc.

F) WEIGHTS AND MEASURES - Any stallholder found violating the provisions of local tax code and or city ordinance of the city of Sagay regarding weights and measures shall, for the first offense, be required to correct the deficiency of said weights and measure severely warned and/or reprimanded and, for the second offense, his/her stall/booth and be perpetually barred from applying for, leasing and/or occupying any stall/booth in any public market owned and operated by the City Government of Sagay for which a blacklist shall be prepared. This sanctions shall be in addition to the penalties imposed in the foretasted code and/or of this code, at the discretion of the court.

G) LOOSE ANIMALS - No dogs or other animals shall be left astray in the City Market. The Market Operation Officer or his authorized representatives are hereby empowered to seize such astray animals and impound them at the City Pound.

H) REMOVAL OF CONSTRUCTION AND ALTERATION OF STALLS/BOOTH - No lessee shall remove, construct or alter the original structure of any stall/booth or electrical wiring or water connection without prior written permit from the Economic Enterprise Officer as recommended by the City Engineer.

I) REVOCATION OF LEASE - Failure to pay the rental fees within the first (20) days of the month, in case of daily payment (arkabala), shall be sufficient cause for the revocation of the lease, and/or for the ejectment of the stallholder from his/her stall/booth or space, in accordance with the law on due process.

J) DISQUALIFICATION OF EJECTED STALLHOLDERS -Should the stallholders be ejected by acts contrary or violations of certain provisions stated in this article, shall be indefinitely barred to participate in the drawing of lots, filing of another application for the lease of said booth/stall in any public market operated/owned by the City of Sagay.

K) CANCELLATION OF RIGHT OF LEASE AND EJECTMENT - Likewise any stall holder who fails to pay the monthly or daily fees herein prescribed and such other regulatory fees mandated by other laws or ordinances or violates any provisions of this article shall be sufficient cause for the revocation of his/her lease right and his/her ejectment from the stall/booth or spaces so occupied. The revocation or cancellation of such lease right shall be effected by the City Economic Enterprise Officer, after observant of due process.

176 Revised Revenue Code of 2013 Page 177 of 185 pages x------x SECTION 5Q.08. OTHER PROHIBITIVE ACTS a.) The peddling or sale outside the public market site or premises of foodstuffs which easily deteriorate like fish and meat is hereby prohibited.

b.) In no case shall anyone, stallholders or outsiders convert the stall/booth or any portion of the market premises into temporary or permanent dwelling place where they set, sleep and use the public toilets and baths as their own.

A) CLEANING OF MARKET PREMISES - The Market Supervisor Officer shall see to it that the market is always clean and excellent sanitary condition, including aisles, divisions, stalls, floors and walls and equipments as well as the whole tract of land belonging to the market. The cleaning of the market premises should be done before the opening of the market. The market building and ground should at all times to keep free from garbage and rubbish.

B) PUBLIC TOILET AND WASHING FACILITIES - Every market shall be provided with the public toilet with two (2) compartments, one for men and the other for women and shall be kept at all times in excellent and sanitary conditions. Toilet be well as the necessary and adequate washing facilities must be near located near the market to enable customers to clean up.

C) COLLECTION OF GARBAGE AND PROVISION OF RECEPTACLES - Garbage collection and receptacles shall be provided with the receptacle of the fly and a rat - proof type for the collection of garbage and rubbish. The receptacle should be placed in the most convenient places in the market. Individual stall holders shall provided themselves with their own receptacles in order to avoid littering in their premises.

D) COOKED/RAW FOODS PROTECTION FOR CONTAMINATION - All cooked food offered for sale in all Public Markets shall be serve hot and must be at all times, protected from any sources of contamination like dirt or insect flies etc. likewise raw foods such, beefs, fish or any perishable food products shall always be protected from the same.

E) CONSTRUCTION/CARE OF STALL/BOOTHS,TABLES AND OTHER FIXTURES - All foods shall be sold at the stalls, booth tables and fixtures made or constructed according to plans or designs approved by the City Engineer and City Health Officer. All fixtures should be scrubbed nightly and their surfaces kept smooth always so that food or particles thereof will not lodge in cracks or in rough places to decompose.

F) CLEANING OF STALLS/BOOTHS OR SPACE AT THE END OF BUSINESS DAY - At the close of the day's business and before leaving stall holders and transient vendors shall clean their stall/booth or spaces. They shall remove all dirty materials and place rubbish and garbage in containers place for the purpose in the market.

G) ABANDONMENT OF PERISHABLE GOODS/ITEMS - Leaving of discarded of unsold highly perishable goods such as meat, fish and other sea foods in stall or in any place within the market premises shall be unlawful and any person found to have abandoned such as goods or about the stalls shall be liable under the penal provisions of this ordinance without prejudice to the revocation of the lease if the person is a stall holder.

H) POSTING OF RULES AND REGULATIONS - The market supervisors shall post in each city market the rules and regulations in english and filipino or local dialect concerning the sanitation and good order of the city market, the manner of leasing of stalls therein, the privilege and obligation of stall holders and such other rules and regulations as he may deem necessary for the operations and maintenance of the public market. He shall be furnished with a copy in english, filipino or local dialects of the rules and regulations herein mentioned.

SECTION 5Q.09 PENALTY. Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand (P 1,000.00) Pesos nor more than Five Thousand (P 5,000.00) Pesos or imprisonment of not less than One (1) month nor more than six (6) months, or both at the discretion of the Court. (City Ordinance No.004. Series of 1998 &City Ordinance No. 010, Series of 1999)

177 Revised Revenue Code of 2013 Page 178 of 185 pages x------x CHAPTER 6

GENERAL ADMINISTRATIVE AND PENAL PROVISIONS

ARTICLE A

COLLECTION AND ACCOUNTING OF CITY REVENUE

SECTION 6A.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 6A.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 6A.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.

The Sangguniang Panlungsod may, for justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 6A.04.SURCHARGED 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 6A.05. INTEREST ON UNPAID TAX. In addition to the surcharge imposed herein, where the amount of any other revenue due to the city, except voluntary contributions or donations, is not paid on the date fixed in 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 above-mentioned interest shall be computed and collected on the unpaid amount from the date it originally became due until fully paid.

SECTION 6A.06. COLLECTION. The collection of City taxes, fees, charges, surcharges, interest and penalties accruing to this city shall be the responsibilities of the City Treasurer or his deputies in no case shall be delegated to any other person. Unless otherwise specifically provided in this Code, or under existing laws or decrees the City Treasurer is authorized , subject to the approval of the City Mayor to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein imposed.

SECTION 6A.07. ISSUANCE OF RECEIPTS. It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipts to the person paying the tax, fee or charges, indicating therein the date, amount, name of person paying and the amount for which it is paid. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose. the number of the corresponding local tax ordinance.

SECTION 6A.08. RECORD OF PERSONS PAYING REVENUE. It shall be the duty of the City Treasurer and the other Department Heads concerned to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city taxes, fees and

178 Revised Revenue Code of 2013 Page 179 of 185 pages x------x charges. They shall, as far as practicable, establish and keep current the appropriate tax roll or record for each kind of tax, fee or charge provided in this Ordinance.

SECTION 6A.09. ACCOUNTING OF COLLECTION. Unless otherwise provided in this Code and other existing laws and ordinances all moneys collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of this city.

SECTION 6A.10. EXAMINATION OF BOOKS OF ACCOUNTS. The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours at least 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 City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative.

The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.

SECTION 6A.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 City Court for the violation of any City ordinance, shall accrue to the General Fund of the city.

ARTICLE B

CIVIL REMEDIES FOR COLLECTION OF REVENUE

SECTION 6B.01. EXTENT OF CITY GOVERNMENT'S LIEN. Taxes and other revenue provided in this Code due to this city, shall constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of private parties, not only upon any property which may subject to the charge but also upon all properties used in the exercise of the occupation, business or privileges with respect to which the charge is imposed and upon all property rights therein.

SECTION 6B.02. APPLICATION OF CIVIL REMEDIES. Unless otherwise specifically provided in applicable laws and in so far as their nature permits, the remedies provided hereto may be availed of for the collection of the delinquent taxes and other imposition provided in this Code. The civil remedies available shall be by distraint or personal property and by legal action. Either of these remedies or both simultaneously may be pursued at the discretion of the City; Treasurer ( proper authority ).

SECTION 6B.03. DISTRAINT OF PERSONAL PROPERTY. a) Seizure - Upon failure of the person owning any local tax or other impositions to pay the same at the time required, the City Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person to any personal property subject to the tax lien in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This 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 Section 69 of PD No. 464, otherwise known as the Real Property Tax Code. Distraint personal property shall be sold at public auction in the manner provided for herein.

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b) Accounting of Distraint Goods. - The officer executing the distraint property shall make or cause to be made an account of the goods of effects distraint, a copy of which shall be signed by himself shall be left either with the owner or person from which possession of goods or effects were taken or at the dwelling or place of business of that person and with someone of suitable age and discretion of which it shall be added a statement of the sum demanded and notice of the time and place of sale.

c) Publication. - Officer executing the distraint shall forthwith cause a notification to be exhibited in not less than two public places specifying the time and place of sale of the articles distraint. 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 of posting of the notice shall be at the office of the City Mayor.

d) Release of distraint upon payment prior to sale if at any time prior to the communication of the sale all proper charges are paid to the officer conducting the sale, the goods or effect distraint shall be restored to the owner.

e) Procedure of Sale - At the time and place fixed in the notice, the officer shall sell the goods or effects so distraint at public auction to the highest bidder for cash. Within five ( 5 ) days after the sale,the City Treasurer shall made a report of the proceedings in writing to the City Mayor.

Should the property distraint not to be disposed of within one hundred twenty (120) days from the date of distraint, the same shall be considered as sold to the city for the amount of assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled.

f) Disposition of proceeds - The proceeds of the sale shall be applied to satisfy the tax, together with the endorsement thereto incident to delinquency and the expenses of the distraint and sell. Any residue over and above what is required to pay the entire claims shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and preservation of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expense of seizure and preservation of the property pending the sale, and no charge shall be impose for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distraint until the full amount due including all the expenses is collected.

(g) Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.

In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property.

A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod.

(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found

180 Revised Revenue Code of 2013 Page 181 of 185 pages x------x guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing.

(i) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be affected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale.

Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.

(j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative.

The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties.

The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.

(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends.

(l) Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the

181 Revised Revenue Code of 2013 Page 182 of 185 pages x------x duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city without the necessity of an order from a competent court.

Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city.

(m) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city.

(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).

(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.

(p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest:

1. Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; 2. One horse, cow, carabao, or other beast of burden such as the delinquent taxpayer may select, and necessarily used by him in his occupation;

His necessary clothing, and that of all his family;

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);

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

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

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

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

ARTICLE C

TAXPAYER’S REMEDIES

SECTION 6C.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 three (3) years from the date they became due.

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(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 Local Government Code of 1991 may be assessed within a period of three (3) years from the date of assessment.

(d) The running of the period 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 6C.02. PROTEST OF ASSESSMENT. When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.

Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.

SECTION 6C.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 City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit.

SECTION 6C.04. LEGALITY OF THIS ORDINANCE. 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 the 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 6D.01. POWER TO LEVY OTHER TAXES, FEES OR CHARGES. The city may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.

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SECTION 6D.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 6D.03. PUBLIC DISSEMINATION OF THIS CODE. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination.

SECTION 6D.04. AUTHORITY TO ADJUST RATES. The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Ordinance.

SECTION 6D.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.

ARTICLE E GENERAL PENAL PROVISIONS

SECTION 6A.01. PENALTY CODE. Any person who violates any of the provisions of the rules or regulations promulgated by authority of this Code shall, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.

If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore.

Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Code.

ARTICLE F. FINAL PROVISIONS

SECTION 6F.01. SEPARABILITY CLAUSE. If, for any reason, any provision, section or part of this Code is declared not valid by a court of competent jurisdiction suspended or revoked by the Secretary of Finance, such judgment not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect.

SECTION 6F.02. APPLICABILITY CLAUSE. All other matters, relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances.

SECTION 6F.03. REPEALING CLAUSE. All ordinances, rules and regulations or parts thereof, in conflict with or inconsistent with any provisions of this Code are hereby repealed or modified accordingly.

SECTION 6F.04. EFFECTIVITY. This Code shall take effect on January 2014.

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Enacted by the Sangguniang Panlungsod of the City of Sagay, Negros Occidental, on October 17, 2013.

APPROVED by unanimous vote of all the members present.

- - - - -

I HEREBY CERTIFY to the correctness of the foregoing ordinance.

FE JURIS S. SOBERANO Secretary to the Sanggunian

ATTESTED AND CERTIFIED TO BE DULY ENACTED:

NARCISO L. JAVELOSA, JR. City Vice Mayor/Presiding Officer

APPROVED:

ALFREDO D. MARAÑON, III City Mayor

______Date

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