WHEREAS, the twenty-six (26) Barangays of General Santos City has levied diverse barangay taxes, fees and charges that will result to over-taxing or excessive charging of the levied amounts;
WHEREAS, there is a need to harmonize the diverse barangay taxes, fees and charges of all barangay in this city to promote equality and fairness by imposing a uniform barangay taxes, fees and charges for the common good of all the people herein;
WHEREAS, Section 1, Article XII of 1987 of the Philippine Constitution provides that the Congress shall give highest priority to the enactment of measures that protect and enhance the right of all the people to human dignity, reduce social, economic, and political inequalities, and remove cultural inequities by equitably diffusing wealth and political power for the common good. To this end, the State shall regulate the acquisition, ownership, use, and disposition of property and its increments;
WHEREAS, Section 129 of Republic Act 7160, otherwise known as the Local Government Code of 1991, states that each Local Government shall exercise its power to create its own sources of revenue and levy taxes, fees and charges subject to the provision herein, consistent with the basic policy of local autonomy, such as taxes, fees, and charges shall accrue exclusively to the Local Government Units;
WHEREAS, Section 132 of Republic Act 7160 provides that the power to impose a tax, fee, or charge or to generate revenue under this code should be exercised by the Sangguniang Barangay concerned through an appropriate ordinance;
NOW, THEREFORE, on motion of City Councilor ______, duly seconded by ______, be it –
RESOLVED, as it is hereby resolved, to enact the following Ordinance:
Ordinance No. ______Series of 2017
AN ORDINANCE ADOPTING A UNIFORM BARANGAY TAXES, FEES AND CHARGES IN GENERAL SANTOS CITY
------HON. VANDYKE B. CONGSON – Author/ Sponsor ------Be it enacted by the Sangguniang Panlungsod of General Santos that:
Section 1. Short Title. – This ordinance shall be known as “The Harmonized Barangay Taxes, Fees and Charges Ordinance of General Santos City”.
Section 2. Scope of Application. - This ordinance shall be applied to all twenty- six (26) Barangay this City.
Section 3. Definition of Terms - As used in this ordinance, the following terms are hereby defined: a. Urban - In their entirety, all municipal jurisdictions which, whether designated chartered cities, provincial capital or not, have a population density of at least 1,000 persons per square kilometer. Has at least six establishments (commercial, manufacturing, recreational and/or personal services); has at least three of the following: 1. A town hall, church or chapel with religious service at least once a month; 2. A public plaza, park or cemetery; 3. A market place, or building, where trading activities are carried on at least once a week; 4. A public building, like a school, hospital, puericulture and health center or library. b. Rural - All barangays that do not meet the requirements for classification of urban above mentioned are classified as rural barangays. c. Small Business – refers to business entities having a capitalization or sales not more than three million pesos (Php.3, 000,000.00). d. Medium Business – refers to business entities having a capitalization or sales not less than three million pesos (Php.3, 000.000.00) but not exceeding to fifteen million pesos (Php.15, 000,000.00). e. Large Business – refers to business entities having capitalization or sales of fifteen million pesos (Php.15, 000,000.00) above. f. Tax – a compulsory contribution to state revenue levied by the government on workers' income and business profits or added to the cost of some goods, services, and transactions. g. Fee – a payment made to a professional person or to a professional or public body in exchange for advice or services. h. Surcharges – an additional charge or payment to the regular cost. i. Uniform – not changing in form or character; remaining the same in all cases and at all times. j. Harmonize – the act of making systems or laws the same or similar in different barangay, cities, countries etc. so that they can work together more easily.
Section 4. Common limitations on the Taxing Powers. - Unless otherwise provided herein, the exercise of the taxing powers of this barangay shall not extend to the levy of the following:
a. Income tax b. Documentary stamp c. Taxes on estates, inheritance, gifts, legacies and other acquisition; d. Custom duties e. Taxes, fees or charges on agricultural products when sold by marginal farmers; f. Taxes on business enterprises certified to by the Board of Investments as a pioneer or non-pioneer for a period of six [6] and for [4] years, respectively from the date of registration; g. Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products; h. Percentage or value-added tax [VAT] on sales, barters or exchanges or similar transactions on goods or services; i. Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof; j. Taxes, fees, or other charges on Philippine products actually exported; k. Taxes, fees, or charges, on Countryside and registered under R.A. No. 6810 and R.A. No. 6938 otherwise known as the Cooperatives Code of the Philippines respectively; l. Taxes, fees or charges of any kinds on the National Government, its agencies and instrumentalities, and local government units.
Section 5. Harmonized Barangay Fees, Taxes and Charges of the Urban Barangays of this City. – These are hereby the adopted harmonized or uniform Barangay taxes, fees and charges as follows;
A. Urban Barangays
i.) Barangay Clearance Fees. - The reasonable fees or charges for services rendered for the Barangay Clearance Fees of the urban barangays are hereby imposed as follows:
FOR BUSINESS FEE SMALL BUSINESS PHP 500.00 MEDIUM BUSINESS PHP 1,000.00 LARGE BUSINESS PHP 2,000.00 AMBULANT VENDOR PHP 500.00 FOUNDATIONS, NON STOCK, NON PHP 1,000.00 PROFIT, CORPORATIONS AND OTHER JURIDICAL ENTITIES BARANGAY CLEARANCE PLATE AND PHP 300.00 STICKER
FOR INDIVIDUAL FEE STUDENT PHP 25.00 INDIGENT PHP 25.00 SENIOR CITIZEN PHP 25.00 PERSON WITH DISABILITY PHP 25.00 RESIDENCY PHP 100.00 FIREARM LICENSE PHP 200.00 BARANGAY IDENTIFICATION CARD PHP 60.00 OTHER PURPOSE PHP 100.00
ii.) Business Activities. – Any business activity in the barangay shall be imposed the following fees:
PARTICULARS FEE DISCO PHP 1,000.00/day ROAD CLOSURE PHP 500.00/day MOTORCADE PHP 200.00/day PAGEANTS/FASHION SHOWS/SHOWS PHP 500.00/day SALES PROMOTION PHP 500.00/day OUTDOOR SALES ADVERTISEMENT PHP 500.00/day
PERMIT FOR CINEMA OR VIDEO PHP 500.00/day COVERAGE AMUSEMENT ACTIVITIES PHP 1,000.00/day SPORTS EVENT PHP 1,000.00/day COCK FIGHTING PHP 1,000.00/day POWER SUPPLY USING PUBLIC ROADS, PHP 1,000.00/hour OPEN SPACES CONSTRUCTION OF COMMERCIAL, PHP 2,000.00/plan INDUSTRIAL OR RESIDENTIAL BUILDING EXCAVATION OF COMMERCIAL, PHP 1,000.00/activity INDUSTRIAL OR RESIDENTIAL DEMOLITION OF COMMERCIAL, PHP 2,000.00/activity INDUSTRIAL OR RESIDENTIAL RENOVATION OF COMMERCIAL, PHP 1,000.00/activity INDUSTRIAL, OR RESIDENTIAL SIGNBOARD (SINGLE FACED) PHP 200.00/signboard SIGNBOARD (DOUBLE FACED) PHP 400.00/signboard STREAMERS POSTED ON ELECTRIC POST PHP 1,000.00/day OR DESIGNATED AREAS BILLBOARDS PHP 3,000.00 annually ADVERTISEMENT PAINTED ON BUILDING PHP 2,000.00 annually OR STRUCTURE OTHERS PHP 1,000.00
iii.) Rent and Charges of Barangay Facilities and Properties. – The uniform reasonable fees or charges for services rendered and for the use of barangay-owned properties or services facilities are hereby imposed as follows:
PARTICULARS FEE RENTAL OF BRGY. GYM PHP 150.00/hour GRASS CUTTER PHP 300.00/day DUMP TRACK PHP 1,500.00/trip FOTON WITHIN CITY LIMITS PHP 3,000.00/trip FOTON OUTSIDE CITY PHP 4,000.00/trip LCD PROJECTOR PHP 1,500.00 every 3 hours LCD SCREEN PHP 500.00 every 3 hours SOUND SYSTEM WITHIN CITY LIMITS PHP 1,500.00/day STAGE PHP 1,000.00/day TENT PHP 200.00/day GOVERNMENT OR BARANGAY LAND PHP 1,000.00/day PARKING FEE TRICYCLE PHP 5.00/vehicle/day MOTORCYCLE PHP 5.00/vehicle/day JEEP PHP 10.00/vehicle/day MULTI CAB PHP 10.00/vehicle/day ANY 4 WHEEL PUV PHP 10.00/vehicle/day DOCKING FEE PHP 500.00/vessel/day PASSENGER FEE PHP 10.00/person
iv.) Waste Management Services Fee. – The following are the fees or charges for services rendered are hereby imposed:
PARTICULAR FEE SMALL BUSINESS PHP 500.00 annually MEDIUM BUSINESS PHP 1,000.00 annually LARGE BUSINESS PHP 2,000.00 annually SPECIAL TRIP (TRUCKING AND DRIVER) PHP 1,500.00/trip
RESIDENTIAL PHP 5.00 (up to 10 kilos)
v.) The Lupong Tagapamayapa Service Fees. – The reasonable Barangay Lupong Tagapamayapa services are hereby imposed as follows: a.) Collection Suit
PARTICULARS FEE FILING FEE PHP 20.00 PROCESS SERVERS FEE PHP 500 - 50,000 PHP 50.00 PHP 50,001 - 100,000 PHP 75.00 PHP 100,001 - 150,000 PHP 100.00 PHP 150,001 - 200,000 PHP 150.00 PHP 200,001 - 250,000 PHP 200.00 PHP 250,001 – 300,000 PHP 250.00 PHP 300,001 – 500,000 PHP 300.00 PHP 500,001 – ABOVE PHP 350.00 CERTIFICATE TO FILE ACTION PHP 500.00
Section 6. Harmonized Barangay Fees, Taxes and Charges of the Rural Barangays of this City. – These are hereby the adopted harmonized or uniform Barangay taxes, fees and charges as follows:
B. Rural Barangays
i.) Barangay Clearance. - The reasonable fees or charges for Barangay Clearance Fees of the rural barangays are hereby imposed as follows:
BARANGAY CLEARANCE FEE EMPLOYMENT PHP 20.00 LOANS PHP 50.00 WATER/ELECTRICITY INSTALLATION PHP 100.00 DRIVER’S LICENSE PHP 50.00 OTHER PURPOSES PHP 20.00 FOR BUSINESS FEE SMALL, MEDIUM AND LARGE BUSINESS PHP 200.00 BARANGAY AGREEMENT FEE AGREEMENT ON LAND PHP 200.00 MORTRAGE/RENTAL/SALE OTHER AGREEMENT PHP 50.00 BARANGAY CERTIFICATION FEE PRE-MARITAL COUNSELING PHP 20.00 RESIDENCY BELOW POVERTY PHP 20.00 SECURE PERMIT TO CUT AT DENR/PCA FEE 3 PCS TREE AND BELOW PHP 50.00 4 PCS TREE AND ABOVE PHP 15.00 per tree
ii.) Business Activities. - All business activities stated below shall pay the following fees:
PARTICULARS FEE DISCO PHP 950.00/day ROAD CLOSURE PHP 450.00/day MOTORCADE PHP 150.00/day PAGEANTS/FASHION SHOWS/SHOWS PHP 450.00/day SALES PROMOTION PHP 450.00/day OUTDOOR SALES ADVERTISEMENT PHP 450.00/day
PERMIT FOR CINEMA OR VIDEO PHP 450.00/day COVERAGE AMUSEMENT ACTIVITIES PHP 950.00/day SPORTS EVENT PHP 950.00/day COCK FIGHTING PHP 950.00/day POWER SUPPLY USING PUBLIC ROADS, PHP 950.00/hour OPEN SPACES CONSTRUCTION OF COMMERCIAL, PHP 1,500.00/plan INDUSTRIAL OR RESIDENTIAL BUILDING EXCAVATION OF COMMERCIAL, PHP 950.00/activity INDUSTRIAL OR RESIDENTIAL DEMOLITION OF COMMERCIAL, PHP 1,500.00/activity INDUSTRIAL OR RESIDENTIAL RENOVATION OF COMMERCIAL, PHP 950.00/activity INDUSTRIAL, OR RESIDENTIAL SIGNBOARD (SINGLE FACED) PHP 150.00/signboard SIGNBOARD (DOUBLE FACED) PHP 350.00/signboard STREAMERS POSTED ON ELECTRIC POST PHP 950.00/day OR DESIGNATED AREAS BILLBOARDS PHP 2,500.00 annually ADVERTISEMENT PAINTED ON BUILDING PHP 1,500.00 annually OR STRUCTURE OTHERS PHP 950.00
iii.) Rent and Charges of Barangay Facilities and Properties. - The reasonable fees or charges for services rendered and for the use of barangay-owned properties or services facilities are hereby imposed as follows:
RENTAL FEE RENTAL OF BARANGAY GYM PHP 100.00 per hour SOLAR DRIER/MULTI-PURPOSE PHP 2.00 per sack (wet) PAVEMENT RICE, CORN, AND OTHER FARM PRODUCTS
LIVESTOCKS FEE COW,CARABAO,HORSE PHP 100.00 per head PIG, GOAT AND OTHERS PHP 35.00 per head
iv.) Waste Management Services Fee - As it is hereby imposed, the reasonable fees or charges for services rendered are hereby imposed as follows:
GARBAGE FEE STORE OWNER PHP 300.00 annually RESIDENTIAL PHP 3.00 per sack
v.) The Lupong Tagapamayapa Service Fees. - As it is hereby imposed, the reasonable Barangay Lupong Tagapamayapa services are hereby imposed as follows:
LUPONG TAGAPAMAYAPA FEE FILLING FEE PHP 20.00 MISCELLANEOUS FEE PHP 50.00
Section 7. Penal Provision. - In case of non-compliance with any of the provisions promulgated in this ordinance, the Sangguniang Panlungsod hereby empowers and authorizes the Punong Barangay to take effective remedial measures to enforce compliance therewith. The Sangguniang Barangay is authorized to prescribe fines or other penalties for violation of this ordinance but in no case shall such fines be less than One hundred pesos (P100.00) nor more than One thousand pesos (P 1,000.00) or imprisonment of not more than 1 year or both upon the discretion of Court.
Section 8. Surcharges and Penalties On-Unpaid Fees or Charges. - The Sangguniang Barangay may impose a surcharge not exceeding twenty-five percent (25%) of the amount of fees or charges not paid on time.
Section 9. Time of Payment. - Unless otherwise provided in this ordinance, all fees and charges shall be paid within the first thirty days (30) of January, the Sanggunian concerned may, for a justifiable reason or cause, extend the time for payment of said fees or charges without surcharges or penalties, but not for a period exceeding three (3) months. Section 10. Collection of Local Fees. - All local fees and charges shall be collected by the Barangay Treasurer or persons duly deputized by the barangay council and all funds shall goes to the General Fund of barangay.
Section 11. Repealing Clause. - Any existing Ordinance, which is inconsistent hereof, are hereby repealed, amended or modified.
Section 12. Separability Clause. - If for any reason any part of this ordinance shall be held to be unconstitutional or invalid, other parts or provision hereof, which are not affected hereby; shall be continued in full force and effect.
Section 13. Effectivity Clause. - This ordinance shall take effect upon approval hereof and upon posting the same in all conspicuous places within the barangay for ten (10) consecutive days.
Drafted by:
ULDARICA B. DIGAP LLSA III
BLESSE JOY N. TAYCO PDO 1
CARMELINO C. OCCIDA PDA
Received by:
ROSALINDA L. MONDIDO Chief-Legislative Service Division
Approved by:
HON. VANDYKE B. CONGSON City Councilor