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REVENUE CODE OF CITY OF MALOLOS

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REVENUE CODE OF CITY OF MALOLOS Powered By Docstoc
					 1   EXCERPT FROM THE MINUTES OF REGULAR SESSION OF THE SANGGUNIANG PANLUNGSOD
 2   OF MALOLOS HELD AT THE THIRD FLOOR OF THE CITY HALL OF MALOLOS ON SEPTEMBER
 3   01, 2004.
 4
 5   MEMBERS PRESENT:
 6
 7            HON. EMMANUEL R. SACAY                                     City Vice-Mayor
 8                                                                       Presiding Officer
 9            HON. BERNARDO B. OPLE, JR.                                 City Councilor
10            HON. DENNIS D. SAN DIEGO                                           “
11            HON. IRENEO V. MANALAYSAY                                          “
12            HON. CRISPIN G. ERJAS                                              “
13            HON. TOMAS D. REYES                                                “
14            HON. FRANCISCO A. CENTENO, JR.                                     “
15            HON. ARMANDO A. ALBA                                               “
16            HON. ALBERTO Q. RAMOS                                              “
17            HON. GILBERT T. GATCHALIAN                                         “
18            HON. GERTRUDES S. NICODEMUS                                        “
19            HON. FELINO M. TEODORO                                     ABC President
20
21   MEMBERS ABSENT:
22
23            HON. JAN ALBERT G. DOMINGO                                 SK President
24   ----------------------------------------------------------------------------------------------------------------------------------
25                                              CITY ORDINANCE NO. 08-2004
26
27                                  “REVENUE CODE OF THE CITY OF MALOLOS”
28
29                            SPONSORED BY: HON. FRANCISCO A. CENTENO, JR.
30
31                            Be it ordained by the Sangguniang Panlungsod of City of Malolos, that:
32
33                                                      CHAPTER I
34                                                  GENERAL PROVISIONS
35
36                                       ARTICLE A. SHORT TITLE AND SCOPE
37
38          Section I.A.01 Short Title. – This Proposed City Ordinance No. 14-2003 shall be known as
39   the Revenue Code of the City of Malolos.
40
41           Section I.A.02 Scope and Application. – This Code shall govern the levy, assessment, and
42   collection of the real property tax, city taxes, fees, charges, and other impositions enforced within
43   the territorial jurisdiction of the City of Malolos, Bulacan.
44
45                        ARTICLE B. DEFINITION AND CONSTRUCTION OF PROVISIONS
46
47            Section I.B.01 Definition of terms. – When used in this Code:
48
49            a) “Amusement” is a pleasurable diversion and entertainment. It is synonymous to
50               recreation, relaxation, avocation, pastime or fun.
51
52            b) “Amusement places” include theaters, cinemas, concert halls, circuses and other places
53               of amusement where one seeks admission to entertain oneself by seeing or viewing the
54               show or performances. They also include those places where one seeks admission to
55               entertain himself by direct participation.
56
57            c) “Business” means trade or commercial activity regularly engaged in as a means of
58               livelihood or with a view to profit.


                                                                     1
 1   d) “Capital investment” is the capital which a person employs in any undertaking, or
 2      which he contributes to the capital of a single proprietorship, partnership, corporation,
 3      or any other juridical entity, or association in a particular taxing jurisdiction.
 4
 5   e) “Charges” refer to pecuniary liability as rents or fees against persons or property.
 6
 7   f) “Corporation” includes partnerships, no matter how created or organized, joint-stock
 8      companies, joint accounts (cuentas en participacion), association or insurance
 9      companies but does not include general professional partnerships and joint venture or
10      consortium formed for the purpose of undertaking construction projects or engaging
11      in petroleum, coal, geothermal, and other energy operations pursuant to an operating
12      or consortium agreement under a service contract with the government. General
13      professional partnerships are partnerships formed by persons for the sole purpose of
14      exercising their common profession, no part of the income of which is derived from
15      engaging in any trade or business.
16
17              The term “resident foreign” when applied to a corporation means a foreign
18           corporation not otherwise organized under the laws of the Philippines but
19           engaged in trade or business within the Philippines.
20
21   g) “Fee” means a charge fixed by law or ordinance for the regulation and inspection of a
22      business or activity.
23
24   h) “Levy” means an imposition or collection of an assessment, tax, tribute or fine.
25
26   i)   “License or Permit” is a right or permission granted in accordance with law by a
27        competent authority to engage in some business or occupation or to engage in some
28        transactions.
29
30   j)   “Operator” includes the owner, manager, administrator or any other person who
31        operates or is responsible for the operation of a business establishment or undertaking.
32
33   k) “Persons” mean every natural or juridical being susceptible of rights and obligations
34      or of being the subject of legal relations.
35
36   l)   “Privilege” means a right or immunity granted as a peculiar benefit, advantage or
37        favor.
38
39   m) “Rental” means the value of the consideration, whether in money or otherwise, given
40      for the enjoyment or use of a thing.
41
42   n) “Residents” refer to natural persons who have their habitual residence in the city,
43      where they exercise their civil rights and fulfill their civil obligations, and to juridical
44      persons for which the law or any other provision creating or recognizing them fixes
45      their residence in a particular province. In the absence of such law, juridical persons
46      are residents of the city, where they have their legal residence or principal place of
47      business or where they conduct their principal business or occupation.
48
49   o) “Revenue” includes taxes, fees and charges that a state or its political subdivision
50      collects and receives into the treasury for public purposes.
51
52   p) “Services” means duties, work or functions performed or discharged by a government
53      officer, or by a private person contracted by the government, as the case may be.
54



                                               2
 1   q) “Tax” means an enforced contribution, usually monetary in form, levied by the law-
 2      making body on persons and property subject to its jurisdiction for the precise
 3      purpose of supporting governmental needs.
 4
 5   r) “Contractor” includes persons, natural or juridical, not subject to professional tax,
 6      whose activity consists essentially of the sale of all kinds of services for a fee,
 7      regardless of whether or not the performance of the service calls for the exercise or use
 8      of the physical or mental faculties of such contractor or his employee.
 9
10           As used in this Code, the term contractor shall include general engineering,
11   general building and specialty contractors as defined under applicable laws; filling,
12   demolition and salvage works contractors; proprietors or operators of mine drilling
13   apparatus; proprietors or operators of dockyards; persons engaged in the installation of
14   water system, and gas or electric light, heat, or power; proprietors or operators of smelting
15   plants; engraving, plating and plastic lamination establishments; proprietors or operators
16   of establishments for repairing, repainting, upholstering, washing or greasing of vehicles,
17   heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators
18   of furniture shops and establishments for planning or surfacing and re-cutting of lumber,
19   and sawmills under contract to saw or cut logs belonging to others; proprietors or
20   operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using
21   washing machines; proprietors or owners of shops for the repair of any kind of
22   mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing
23   by machine or any mechanical contrivance; proprietors or operators of establishments or
24   lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners
25   and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish
26   baths, slenderizing, and body-building saloons and similar establishment; photographic
27   studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses;
28   proprietors or operators of arrastre and stevedoring, warehousing, or forwarding
29   establishments, master plumbers, smiths, and house or sign painters; printers,
30   bookbinders, lithographers; publishers except those engaged in the publication or printing
31   of any newspaper, magazine, review or bulletin which appears at regular intervals with
32   fixed prices for subscription and sale and which is not devoted principally to the
33   publication of advertisements; business agents, private detective or watchman agencies,
34   commercial and immigration brokers, and cinematographic film owners, lessors and
35   distributors;
36
37   s) “Countryside and Barangay Business Enterprise refers to any business entity,
38      association, or cooperative registered under the provisions of RA 6810, otherwise
39      known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan
40      20);
41
42   t) “Dealer” means one whose business is to buy and sell merchandise, goods and chattels
43      as a merchant. He stands immediately between the producer or manufacturer and the
44      consumer and depends for his profit not upon the labor he bestows upon his
45      commodities but upon the skill and foresight with which he watches the market;
46
47   u) “Franchise” is a right or privilege, affected with public interest which is conferred
48      upon private persons or corporations, under such terms and conditions as the
49      government and its political subdivisions may impose in the interest of public welfare,
50      security, and safety;
51
52   v) “Gross Sales or Receipts” include the total amount of money or its equivalent
53      representing the contract price, compensation or service fee, including the amount
54      charged or materials supplied with the services and deposits or advance payments
55


                                               3
 1      actually or constructively received during the taxable quarter for the services
 2      performed or to be performed for another person excluding discounts if determinable
 3      at the time of sales, sales return, excise tax, and value added tax (VAT);
 4
 5   w) “Manufacturer” includes every person who, by physical or chemical process, alters the
 6      exterior texture or form or inner substance of any raw material or manufacturer or
 7      partially manufactured product in such manner as to prepare it for special use or uses
 8      to which it could not have been put in its original condition, or who by any such
 9      process, alters the quality of any such raw material or manufactured or partially
10      manufactured products so as to reduce it to marketable shape or prepare it for any of
11      the use of industry, or who by any such process, combines any such raw material or
12      manufactured or partially manufactured products with other materials or products of
13      the same or of different kinds and in such manner that the finished products of such
14      process or manufacture can be put to a special use or uses to which such raw material
15      or manufactured or partially manufactured in their original condition could not have
16      been put, and who in addition, alters such raw material or manufactured or partially
17      manufactured in their original condition could not have been put, and who in
18      addition, alters such raw material or manufactured or partially manufactured
19      products, or combines the same to produce such finished products for the purpose of
20      their sale or distribution to others and not for his own use or consumption;
21
22   x) “Marginal Farmer or Fisherman” refers to an individual engaged in subsistence
23      farming or fishing which shall be limited to the sale, barter or exchange of agricultural
24      or marine products by himself and his immediate family, and whose annual net
25      income from such farming or fishing does not exceed Fifty Thousand Pesos
26      (P50,000.00) or the poverty line established by NEDA for the particular region or
27      locality, whichever is higher;
28
29   y) “Motor Vehicle” means any vehicle propelled by any power other than muscular
30      power using the public roads, but excluding roads rollers, trolley cars, street-sweepers,
31      sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if
32      not used on public roads, vehicles which run only on rails or tracks, and tractors,
33      trailers and traction engines of all kinds used exclusively for agricultural purposes;
34
35   z) “City Waters” include not only streams, lakes and tidal waters within the
36      municipality, not being the subject of private ownership and not comprised within the
37      national parks, public forest, timber lands, forest reserves or fishery reserves, but also
38      marine waters included between two lines drawn perpendicularly to the general
39      coastline from points where the boundary lines of the municipality or city touch the
40      sea at low tide and a third line parallel with the general coastline and fifteen (15)
41      kilometers from it. Where two (2) municipalities are so situated on the opposite shores
42      that there is less than fifteen (15) kilometers of marine waters between them, the third
43      line shall be equally distant from opposite shores of the respective municipalities;
44
45   aa) “Peddler” means any person who, either for himself or on commission, travels from
46       place to place and sells his goods or offers to sell and deliver the same. Whether a
47       peddler is a wholesale peddler or retail peddler of a particular commodity shall be
48       determined from the definition of wholesale dealer or retail dealer as provided in this
49       Rule;
50
51   bb) “Retail” means a sale where the purchaser buys the commodity for his own
52       consumption, irrespective of the quantity of the commodity sold;
53
54
55
56

                                               4
 1          cc) “Vessel” includes every type of boat, craft, or other artificial contrivance used, or
 2              capable of being used, as a means of transportation on water;
 3
 4          dd) “Wharfage” means a fee assessed against the cargo of a vessel engaged in foreign or
 5              domestic trade based on quantity, weight, or measure received and /or discharged by
 6              vessel; and
 7
 8          ee) “Wholesale” means a sale where the purchaser buys or imports the commodities for
 9              resale to persons other than the end user regardless of the quantity of the transaction.
10
11          Section I.B.02 Words and Phrases Not Herein Expressly Defined. - Words and phrases
12   embodied in this code not herein specifically defined shall have the same definitions as found in
13   R.A. 7160, otherwise known as the Local Government Code of 1991.
14
15          Section I.B.03 Rules of Construction. – In construing the provisions of this Code, the
16   following rules of construction shall be observed unless inconsistent with the manifest intent of
17   the provision, or when applied, would lead to absurd or highly improbable results:
18
19          a) General Rule. – All words and phrases shall be construed and understood according to
20             the common and approved usage of the language; but technical words and phrases
21             and such other which may have acquired a peculiar appropriate meaning in this Code
22             shall be construed and understood according to such technical, peculiar or appropriate
23             meaning.
24
25          b) Gender and Number. – Every word in this Code importing the masculine gender shall
26             extend to both female and male. Every word importing the singular number shall
27             extend and apply to several persons or things, and every word importing the plural
28             number shall extend and apply to one person or thing as well.
29
30          c) Computation of Time. – The time within which an act is to be done as provided in this
31             Code or in any rule or regulation issued pursuant to the provisions thereof, when
32             expressed in days, shall be computed by excluding the first day and including the last
33             day, except if the last day falls on a Sunday or a holiday in which case the same shall
34             be excluded from the computation, and the next business day shall be considered the
35             last day.
36
37          d) References. – All references to Chapters, Articles, Sections, are to the Chapters,
38             Articles, Sections in this Code, unless otherwise specified.
39
40          e) Conflicting Provisions of Chapters. – If the provisions of different chapters conflict
41             with or contravene each other, the provisions of each chapter shall prevail as to all
42             specific matters and questions involved therein.
43
44          f) Conflicting Provisions of Sections. – If the provisions of different sections in the same
45             article conflict with each other, the provisions of the section which is last in point of
46             sequence shall prevail.
47
48
49                                                 CHAPTER II
50                                                 CITY TAXES
51
52
53                                ARTICLE A. REAL PROPERTY TAXATION
54
55
56
57
                                                     5
 1          Section 2.A.01 Scope. – This chapter shall govern the administration, appraisal,
 2   assessment, levy and collection of the real property tax in the City of Malolos, Province of
 3   Bulacan.
 4
 5           Section 2.A.02 Fundamental Principles. – The appraisal, assessment, levy and collection
 6   of real property tax shall be guided by the following fundamental principles:
 7
 8          a) Real property shall be appraised at its current and fair market value;
 9
10          b) Real property shall be classified for assessment purposes on the basis of its actual use;
11
12          c) Real property shall be assessed on the basis of a uniform classification within the city;
13
14          d) The appraisal, assessment, levy and collection of real property tax shall not be let to
15             any private person; and
16
17          e) The appraisal, assessment, levy and collection of real property shall be equitable.
18
19          Section 2.A.03 Definitions. – When used in this Article: -
20
21          a) “Acquisition Cost” for newly-acquired machinery not yet depreciated and appraised
22             within the year of its purchase refers to the actual cost of the machinery to its present
23             owner, plus the cost of transportation, handling, and installation at the present site.
24
25          b) “Actual Use” refers to the purpose for which the property is principally or
26             predominantly utilized by the person in possession thereof.
27
28          c) “Ad Valorem” Tax is a levy on real property determined on the basis of a fixed
29             proportion of the appraised value of the property.
30
31          d) “Agricultural Land” is land devoted principally to the planting of trees, raising of crops,
32             livestock and poultry, dairying, salt-making, inland fishing and similar aqua cultural
33             activities, and other agricultural activities, and is not classified as mineral, timber,
34             residential, commercial or industrial land.
35
36          e) “Appraisal” is the act or process of determining the value of property as of a specific
37             date for a specific purpose.
38
39          f) “Assessment” is the act or process of determining the value of a property, or proportion
40             thereof subject to tax, including the discovery, listing, classification, and appraisal of
41             properties.
42
43          g) “Assessment Level” is the percentage applied to the fair market value to determine the
44             taxable value of the property.
45
46          h) “Assessed Value” is the appraised value of the real property multiplied by the
47             assessment level. It is synonymous to taxable value.
48
49          i)   “Commercial Land” is land devoted principally for the object of profit and is not
50               classified as agricultural, industrial, mineral, timber, or residential land.
51
52          j)   “Depreciated Value” is the value remaining after deducting depreciation from the
53               acquisition cost.
54
55
56

                                                      6
 1   k) “Economic Life” is the estimated period over which it is anticipated that a machinery or
 2      equipment may be profitably utilized.
 3
 4   l)   “Fair Market Value” is the price at which a property may be sold by a seller who is not
 5        compelled to sell and bought by a buyer who is not compelled to buy.
 6
 7   m) “Improvement” is valuable addition made to a property or an amelioration in its
 8      condition, amounting to more than a mere repair or replacement of parts involving
 9      capital expenditures and labor which is intended to enhance its value, beauty or utility
10      or to adapt it for new or further purposes.
11
12   n) “Industrial Land” is land devoted principally to industrial activity as capital investment
13      and is not classified as agricultural, commercial, timber, mineral or residential land.
14
15   o) “Machinery” embraces machines, equipment, mechanical contrivances, instruments,
16      appliances or apparatus which may or may not be attached, permanently or
17      temporarily, to the real property. It includes the physical facilities for production, the
18      installations and appurtenant service facilities, those which are mobile, self-powered
19      or self-propelled, and those not permanently attached to the real property which are
20      actually, directly, and exclusively used to meet the needs of the particular industry,
21      business or activity and which by their very nature and purpose are designed for, or
22      necessary to its manufacturing, mining, logging, commercial, industrial or agricultural
23      purposes.
24
25                Machinery which are of general purpose or use including but not limited to
26        office equipment, typewriters, telephone equipment, breakable or easily damaged
27        containers (glass or cartons), microcomputers, facsimile machines, telex machine, cash
28        dispensers, furnitures and fixtures, freezers, refrigerators, display cases or racks, fruit
29        juice or beverage automatic dispensing machines which are not directly and
30        exclusively used to meet the needs of a particular industry, business or activity shall
31        not be considered within the definition of machinery under this rule. Residential
32        machinery shall include machines, equipment, appliances or apparatus permanently
33        attached to residential land and improvements or those immovable by destination.
34
35   p) “Mineral Lands” are lands in which minerals metallic or non-metallic, exist in sufficient
36      quantity or grade to justify the necessary expenditures to extract and utilize such
37      materials.
38
39   q) “Reassessment” is the assigning of new assessed values to property, particularly real
40      estate, as the result of a general, partial, or individual reappraisal of the property.
41
42   r) “Remaining Economic Life” is the period of time expressed in years from the date of
43      appraisal to the date when the machinery becomes valueless.
44
45   s) “Remaining Value” is the value corresponding to the remaining useful life of the
46      machinery.
47
48   t) “Replacement or Reproduction Cost” is the cost that would be incurred, on the basis of
49      current prices, in acquiring an equally desirable substitute property, or the cost of
50      reproducing a new replica of the property on the basis of current prices with the same
51      or closely similar material.
52
53   u) “Residential Land” is land principally devoted to habitation.
54
55
56

                                                 7
 1           Section 2.A.04 Administration of Real Property Tax. – The City of Malolos shall be
 2   primarily responsible for the proper efficient and effective administration of the real property tax
 3   subject to the rules and regulations governing the classification, appraisal and assessment of the
 4   property issued by the Department of Finance.
 5
 6           Section 2.A.05 Appraisal of Real Property. – All property, whether taxable or exempt,
 7   shall be appraised at the current and fair market value prevailing in the city in accordance with
 8   the rules and regulations promulgated by the Department of Finance for the classification,
 9   appraisal and assessment of real property pursuant to the provisions of the Local Government
10   Code.
11
12           Section 2.A.06 Declaration of Real Property by the Owner or Administrator. – It shall be
13   the duty of all persons, natural or juridical, or their duly authorized representative, owning or
14   administering real property, including the improvements, within the City of Malolos to prepare,
15   or cause to be prepared, and file with the City Assessor or his deputy, a sworn statement
16   declaring the true value of their property, whether previously declared or undeclared, taxable or
17   exempt, which shall be the current and fair market value of the property, as determined by the
18   declarant. Such declaration shall contain a description of the property sufficient in detail to enable
19   the City Assessor or his deputy to identify the same for assessment purposes. The sworn
20   declaration of real property herein referred to shall be filed with the City Assessor once every
21   three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with
22   the calendar year.
23
24          For this purpose, the City Assessor shall use the standard form prescribed by the
25   Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance
26   with the guidelines issued by the said Department.
27
28           Property owners or administrators who fail to comply with the provision shall be subject
29   to a fine of Five Hundred Pesos (P500.00).
30
31          Section 2.A.07. Duty of Person Acquiring Real Property or Making Improvement
32   Thereon. – (a) It shall be the duty of any person, or his authorized representative, acquiring at
33   any time real property situated in the city or making any improvement on real property, to
34   prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the
35   true value of subject property, within sixty (60)days after the acquisition of such property or upon
36   completion or occupancy of the improvement, whichever comes earlier.
37
38          (b) In the case of houses, buildings, or other improvements acquired to newly constructed
39   which will require building permits, property owners or their authorized representatives shall
40   likewise file a sworn declaration of the true value of the subject house, building, or other
41   improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale,
42   contract, or other deed of conveyance covering the subject property executed between the
43   contracting parties; (2) the date of completion or occupancy of the newly constructed building,
44   house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of
45   any expansion, renovation, or additional structures or improvements made upon any existing
46   building house, or other real property, whichever comes earlier.
47
48          (c) In the case of machinery, the sixty-day period for filing the required sworn declaration
49   of property values shall commence on the date of installation thereof as determined by the City
50   Assessor. For this purpose, the City Assessor may secure certification of the building official or
51   engineer or other appropriate official stationed in the city.
52
53          (d) Property owners or administrators who fail to comply with the above provision shall
54   be subject to a fine of Five Hundred Pesos (P500.00).
55
56
57
                                                       8
 1          Section 2.A.08. Declaration of Real Property by the City Assessor. – (a) When any
 2   person, natural or juridical, by whom real property is required to be declared under Sec.2.A.06
 3   and 2.A.07 of this Code refuses or fails for any reason to make such declaration within the time
 4   prescribed, the City Assessor concerned shall himself declare the property in the name of the
 5   defaulting owner, and shall assess the property for taxation in accordance with the provisions of
 6   this Code.
 7
 8          (b) In the case of real property discovered whose owner or owners are unknown, the City
 9   Assessor shall likewise declare the same in the name of the unknown owner until such time that a
10   person, natural or juridical, comes forth and files the sworn declaration of property values
11   required under either Sec.2.A.06 or Sec.2.A.07 of this Code, as the case may be.
12
13          (c) No oath shall be required of a declaration thus made by the City Assessor.
14
15           Section 2.A.09. Listing of Real Property in the Assessment Rolls. – (a) The City Assessor
16   shall prepare and maintain an assessment roll wherein all real property shall be listed whether
17   taxable or exempt, located within the territorial jurisdiction of the city. Real property shall be
18   listed, valued and assessed in the name of the owner or administrator, or anyone having legal
19   interest in the property.
20
21           (b) The undivided real property of a deceased person may be listed, valued and assessed
22   in the name of the estate or of the heirs and devisees without designating them individually; and
23   undivided real property other than that owned by a deceased may be listed, valued and assessed
24   in the name of one or more co-owners: Provided, However, That such heir, devisee, or co-owner
25   shall be liable severally and proportionately for all obligations imposed under this Article and the
26   payment of the real property tax with respect to the undivided property.
27
28          (c) The real property of a corporation, partnership, or association shall be listed, valued
29   and assessed in the same manner as that of an individual.
30
31           (d) Real property owned by the Republic of the Philippines, its instrumentalities and
32   political subdivisions, the beneficial use of which has been granted, for consideration or
33   otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor,
34   grantee or of the public entity if such property has been acquired or held for resale or lease.
35
36           Section 2.A.10. Proof of Exemption of Real Property from Taxation– Every person by or
37   for whom real property is declared , who shall claim tax exemption for such property under this
38   Article shall file with the City Assessor within thirty (30) days from the date of the declaration of
39   real property sufficient documentary evidence in support of such claim including corporate
40   charters, title of ownership, articles of incorporation, by laws, contracts, affidavits, certifications
41   and mortgage deeds, and similar documents.
42
43           If the required evidence is not submitted within the period herein prescribed, the property
44   shall be listed as taxable in the assessment roll. If the property shall be proven to be tax exempt,
45   the same shall be dropped from the assessment roll.
46
47          Section 2.A.11. Real Property Identification System. – All declarations of real property,
48   made under the provisions of this Article shall be kept and filed under a uniform classification
49   system to be established by the City Assessor and/or his authorized deputy pursuant to the
50   guidelines issued by the Department of Finance (DOF) for the purpose.
51
52           Section 2.A.12. Notification of Transfer of Real Property Ownership. – (a) Any person
53   who shall transfer real property ownership to another shall notify the City Assessor where the
54   property is located within sixty (60) days from the date of such transfer. The notification shall
55   include the mode of transfer, the description of the property alienated, the name and address of
56   the transferee.

                                                       9
 1          (b) In addition to the notice of transfer, the previous property owner shall likewise
 2   surrender to the City Assessor of City of Malolos the tax declaration covering the subject property
 3   in order that the same may be cancelled from the assessment records. If, however, said previous
 4   owner still owns property other than the property alienated, he shall, within the prescribed sixty-
 5   day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the
 6   property or properties he retains in accordance with the provisions of Secs.2.A.06 and 2.A.07 of
 7   this Code.
 8
 9          Section 2.A.13 Duty of Registrar of Deeds to Apprise City Assessor of Real Property
10   Listed in Registry. – (a) To ascertain whether or not any real property entered in the Registry of
11   Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall
12   prepare and submit to the City Assessor within six (6) months from the date of affectivity of the
13   Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry,
14   which shall include brief but sufficient descriptions of real properties entered therein, their
15   present owners, and the dates of their most recent transfer or alienation accompanied by copies of
16   corresponding deeds of sale, donation, or partition or other forms of alienation.
17
18           (b) It shall be the duty of the Register of Deeds to require every person who shall present
19   for registration a document of transfer, alienation or encumbrance of real property, to accompany
20   the same with a certificate to the effect that the real property subject of the transfer, alienation, or
21   encumbrance, as the case may be, has been fully paid of all real property taxes due thereon.
22   Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the
23   registration of the document.
24
25            (c) The Register of Deeds and Notaries Public shall furnish the City Assessor with copies
26   of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property
27   registered by, or acknowledged before them, within thirty (30) days from the date of registration
28   or acknowledgment.
29
30            Section 2.A.14 Duty of Official Issuing Building Permit or Certificate of Registration of
31   Machinery to Transmit Copy to the City Assessor. – (a) Any public official or employee who
32   may now or hereafter be required by law or regulation to issue to any person a permit for the
33   construction, addition, repair, or renovation of a building, or permanent improvement on land, or
34   a certificate of registration for any machinery, including machines, mechanical contrivances, and
35   apparatus attached or affixed on land or to another real property, shall transmit a copy of such
36   permit or certificate within thirty (30) days of its issuance to the City Assessor.
37
38          (b) Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor
39   with copies of the building floor plans and/or certificates of registration or installation of other
40   machineries which may not be permanently or temporarily attached to land or another real
41   property but falling under the definition of the term machinery and the rules and guidelines
42   issued by the Department of Finance (DOF).
43
44          Section 2.A.15 Duty of Geodetic Engineers and City Agrarian Reform Officer to Furnish
45   Copy of Plans to the City Assessor. – It shall be the duty of all Geodetic Engineers, public or
46   private, to furnish free of charge the City Assessor with a white or blueprint copy of each of all
47   approved original of subdivision plans or maps of surveys executed by them within thirty (30)
48   days from receipts of such plans from the Land Management Bureau, the Land Registration
49   Authority, or the Housing and Land Use Regulatory Board, as the case may be.
50
51           It shall also be the duty of the City Agrarian Reform Officer or the head of the Department
52   of Agrarian Reform Office located in the City to furnish the City Assessor of all the documents
53   relating to transfer of land subject to CARP.
54
55                   Section 2.A.16 Schedule of Fair Market Values. – The following schedule of fair
56   market values shall be used as a basis in the computation of fair market values for real properties,
57   subject to real property tax and exempted from real property tax:
                                                       10
                                REPUBLIC OF THE PHILIPPINES
                                    PROVINCE OF BULACAN
                                      CITY OF MALOLOS
                                OFFICE OF THE CITY ASSESSOR

                                 SCHEDULE OF MARKET VALUE
                                         -oo00oo-



                              ASSESSMEN
         CLASSIFICATION     :     T     :                       C L A S S
                                                    ST
          OF PROPERTY       :   LEVEL   :       1        :   2ND : 3RD : 4TH : 5TH


     RESIDENTIAL            :      10%      : 1,280.00 : 1,190.00 : 1,000.00 : 820.00 : 370.00

     SUBDIVISION            :      10%      : 1,100.00 : 1,000.00 :   900.00 : 820.00 :

     COMMERCIAL             :      40%      : 1,440.00 : 1,350.00 : 1,170.00 :        :

     INDUSTRIAL             :      40%      : 1,530.00 : 1,350.00 : 1,170.00 :        :
     RICELAND IRRIGATED     :      15%      : 36/SQ.M : 30/SQ.M : 24/SQ.M :           :
     RICELAND UNIRRIGATED   :      15%      : 16/SQ.M :           :          :        :
     RAWLAND                :      15%      : 36/SQ.M :           :          :        :
                                              180/SQ.
     AGRICULTURAL VACANT    :      15%      :    M    :           :          :        :
     NIPALAND               :      15%      : 16/SQ.M :           :          :        :
     MANGOLAND              :      15%      : 36/SQ.M :           :          :        :
     BAMBOOLAND             :      15%      : 15/SQ.M :           :          :        :
     ORCHARD/VEGETABLE      :      15%      : 13/SQ.M : 11/SQ.M : 9/SQ.M :            :
     COCONUTLAND            :      15%      : 11/SQ.M : 9/SQ.M : 7/SQ.M :             :
     FISHPOND               :      15%      : 50/SQ.M : 30/SQ.M : 26/SQ.M :           :
                                              120/SQ. 110/SQ. 100/SQ.
     SALTBED                :      15%      :    M    :    M    :    M    :           :
     COGOLAND/PASTURELAND :        15%      : 11/SQ.M : 9/SQ.M : 7/SQ.M :             :
 1
 2
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15
16
                                           11
                                                                    REPUBLIC OF THE PHILIPPINES
                                                                       PROVINCE OF BULACAN
                                                               OFFICE OF THE PROVINCIAL ASSESSOR
                                                              SCHEDULE OF BUILDING COST AS OF 1999
                                                      (UNIT COST IN PESOS PER SQUARE METER OF FLOOR AREA)
                                                                                                                 ACCESSORIA(RETAIL,
     TYPE OF        CLASS    BUNGALOW RES.         TWO STOREY RES.      TWO STOREY OR MORE TWO FAMILY DWELLING (GROCERY, SPARE PARTS
    STRUCTURE        OF         HOUSE                    HOUSE          GROUNDFLOOR RES    & MULTIPLE DWELLING    STORE, AUTO/MECH/         ROW
                    BLDG.                                                     HOUSE              RES. HOUSE      ELEC. BARBER SHOP         HOUSE
                            POOR    FAIR   GOOD    POOR    FAIR   GOOD POOR FAIR GOOD POOR FAIR GOOD            POOR     FAIR  GOOD  POOR FAIR GOOD
I. REINFORCED        A       5280   5340    5400    5280   5340    5400  5280  5340   5400   5190   5265   5340  5190    5265   5340  4780  4855 4930
CONCRETE             B       5120   5180    5240    5120   5180    5240  5120  5180   5240   4990   5065   5140  4990    5065   5140  4580  4655 4730
(Conc, & Steel)      C       4960   5020    5080    4960   5020    5080  4960  5020   5080   4790   4865   4940  4790    4865   4940  4380  4455 4530
II. SEMI-            A       4640   4700    4760    4640   4700    4760  4640  4700   4760   4490   4565   4640  4490    4565   4640  4080  4155 4230
CONCRETE             B       4480   4540    4600    4480   4540    4600  4480  4540   4600   4390   4465   4540  4390    4465   4540  3980  4055 4130
(mixed conc. &       C       4320   4380    4440    4320   4380    4440  4320  4380   4440   4290   4365   4440  4290    4365   4440  3880  3955 4030
Wood                 D       4160   4220    4280    4160   4220    4280  4160  4220   4280   4190   4265   4340  4190    4265   4340  3780  3855 3930
III. STRONG          A       3920   4000    4040    3920   4000    4040  3920  4000   4040   3450   3550   3600  3450    3550   3600  3040  3140 3190
MATERIALS            B       3840   3920    3960    3840   3920    3960  3840  3920   3960   3250   3350   3400  3250    3350   3400  2840  2940 2990
(structural wood)    C       3760   3840    3880    3760   3840    3880  3760  3840   3880   3050   3150   3200  3050    3150   3200  2640  2740 2790
                     D       3680   3760    3800    3680   3760    3800  3680  3760   3800   2850   2950   3000  2850    2950   3000  2440  2540 2590
                     E       3600   3680    3770    3600   3680    3770  3600  3680   3770   2650   2750   2800  2650    2750   2800  2240  2340 2390
IV. LIGHT            A       2260   2280    2300    2260   2280    2300  2260  2280   2300   2350   2450   2500  2350    2450   2500
MATERIALS            B       2220   2220    2240    2200   2220    2240  2200  2220   2240   2250   2350   2400  2250    2350   2400
                     C       2180   2200    2220    2180   2200    2220  2180  2200   2220   2150   2250   2300  2150    2250   2300
                     D       2120   2140    2160    2120   2140    2160  2120  2140   2160   2050   2150   2200  2050    2150   2200
                     E       2040   2060    2080    2040   2060    2080  2040  2060   2080   1950   2000   2100  1950    2000   2100
V. TEMPORARY                 1250   1275    1300
OR MAKE
SHIFT

                                                                            12
         TYPE           CLASS    APARTMENT BLDG. BOARDING/LODGING GARAGE, QUARTER              SCHOOL                 OFFICE AND              CHURCH
          OF             OF           3 STOREY           HOUSE        LAUNDRY HOUSE            BUILDING                 BANK              ASSEMBLY HOUSE
      STRUCTURE         BLDG.             OR             MOTEL         GUARD HOUSE                                     BUILDING
                                        MORE
                                POOR FAIR GOOD POOR FAIR GOOD POOR FAIR GOOD           POOR     FAIR      GOOD    POOR    FAIR   GOOD    POOR    FAIR   GOOD
    I. REINFORCED        A       4375    4450  4525 4375 4450 4525  4160   4235 4310    4210    4285       4360    4590   4650    4710    5830   5905    5980
    CONCRETE             B       4175    4250  4325 4175 4250 4325  3960   4035 4110    4010    4085       4160    4430   4490    4550    5630   5705    5780
    (Conc, & Steel)      C       3975    4050  4125 3975 4050 4125  3760   3835 3910    3810    3885       3960    4270   4330    4390    5430   5505    5580
    II. SEMI-            A       3675    3750  3825 3675 3750 38215 3460   3535 3610    3510    3585       3660    4030   4090    4150    5130   5205    5280
    CONCRETE             B       3575    3650  3725 3575 3650 3725  3360   3435 3510    3410    3485       3560    3950   4010    4070    5030   5105    5180
    (wood & concrete)    C       3475    3550  3625 3475 3550 3625  3260   3335 3410    3310    3385      0.346    3870   3930    3990    4930   5005    5080
                         D       3375    3450  3525 3375 3450 3525  3160   3235 3310    3210    3285       3360    3790   3850    3910    4830   4905    4980
    III. STRONG          A       2635    2735  2785 2635 2735 2785  2420   2520 2570    2470    2570       2620    3200   3280    3320    4090   4190    4240
    MATERIALS            B       2435    2535  2585 2435 2535 2585  2220   2320 2370    2270    2370       2420    3040   3120    3160    3890   3990    4040
    (structural wood)    C       2235    2335  2385 2235 2335 2385  2020   2120 2170    2070    2170       2220    2880   2960    3000    3690   3790    3840
                         D       2035    2135  2185 2035 2135 2185  1820   1920 1970    1870    1970       2020    2720   2800    2840    3490   3590    3640
                         E       1835    1935  1985 1985 1935 1985  1620   1720 1770    1670    1770       1820    2560   2640    2680    3290   3390    3440
    IV. LIGHT            A                                          1500   1550 1600
    MATERIALS            B                                          1350   1400 1450
                         C                                          1200   1250 1300
                         D                                          1050   1100 1150
                         E                                           900    950 1000




1

                                                                               13
1
         TYPE           CLASS
          OF             OF         MARKET        RESTAURANT         HOSPITAL                   CLINIC            SHOPPING CENTER
      STRUCTURE         BLDG.

                                POOR FAIR GOOD POOR FAIR GOOD    POOR    FAIR   GOOD    POOR    FAIR     GOOD    POOR    FAIR   GOOD
    I. REINFORCED        A       3400 3460 3520 4250 4325 4400    4920   4980    5040    3690   3735      3780    4650   4725    4800
    CONCRETE             B       3240 3300 3360 4050 4125 4200    4760   4820    4880    3570   3615      3660    4450   4525    4600
    (Conc, & Steel)      C       3080 3140 3280 3850 3925 4000    4600   4660    4720    3450   3495      3540    4250   4325     440
    II. SEMI-            A       2840 2900 2960 3570 3625 3700    4360   4420    4480    3270   3315      3360    3850   3925    4000
    CONCRETE             B       2760 2820 2880 3450 3525 3600    4280   4340     440    3210   3255      3300    3650   3725    3800
    (wood & concrete)    C       2680 2740 2800 3350 3425 3500    4200   4260    4320    3150   3195      3240    3450   3525    3600
                         D       2600 2660 2770 3250 3325 3400    4120   4180    4240    3090   3135      3180    3250   3325    3400
    III. STRONG          A       2008 2088 2128 2510 2610 2660    3530   3610    3650    2646   2706      2736    3050   3150    3200
    MATERIALS            B       1848 1928 1968 2310 2410 2460    3370   3450    3490    2526   2586      2616    2950   3050    3100
    (structural wood)    C       1688 1768 1808 2110 2210 2260    3210   3290    3330    2406   2466      2496    2850   2950    3000
                         D       1528 1608 1648 1910 2010 2060                                                    2750   2850    2900
                         E       1368 1448 1488 1710 1810 1860                                                    2650   2750    2850
    IV. LIGHT            A
    MATERIALS            B
                         C
                         D
                         E




                                                                                14
         TYPE           CLASS     WAREHOUSE        FACTORY              PIGPEN            GYMNASIUM                  BOWLING                 PELOTA
          OF             OF          AND          INDUSTRIAL              AND              COLISEUM                   LANES                   AND
      STRUCTURE         BLDG.      BODEGA            PLANT             POULTRY                                                            TENNIS COURT
                                                                        HOUSE
                                POOR FAIR GOOD POOR FAIR GOOD    POOR FAIR GOOD       POOR    FAIR   GOOD    POOR     FAIR     GOOD    POOR    FAIR   GOOD
    I. REINFORCED        A       2410 2485 2560 3800 3875 3950    1760   1835  1910    4750   4825    4900    4660    4710      4760    4850   4925    5000
    CONCRETE             B       2210 2285 2360 3600 3675 3750    1560   1635  1710    4550   4625    4700    4520    4570      4620    4650   4725    4800
    (Conc, & Steel)      C       2010 2085 2160 3400 3475 3550    1360   1435  1510    4350   4425    4500    4380    4430      4480    4450   4525    4600
    II. SEMI-            A       1860 1910 1960 3100 3175 3250    1210   1260  1310    4050   4125    4200    4240    4290      4340    4150   4225    4300
    CONCRETE             B       1710 1760 1810 3000 3075 3150    1060   1110  1160    3950   4025    4100    4100    4150      4200    4050   4125    4200
    (wood & concrete)    C       1560 1610 1660 2900 2975 3050     900    960  1010    3850   3925    4000    3960    4010      4060    3950   4025    4100
                         D       1410 1460 1510 2800 2875 2950     810    835   860    3750   3825    3900    3820    3870      3920    3850   3925    4000
    III. STRONG          A       1160 1210 1260 2060 2160 2210     710    735   760    3010   3110    3160    3750    3820      3850    3110   3210    3260
    MATERIALS            B        960  985 1010 1860 1960 2010     610    635   660    2810   2910    2960    3680    3750      3780    2910   3010    3060
    (structural wood)    C        710  735  760 1660 1760 1810     510    535   560    2610   2710    2760    3610    3680      3710    2710   2810    2860
                         D        460  485  510 1460 1560 1610     410    435   460    2410   2510    2560    3540    3610      3640    2510   2610    2660
                         E                                         310    335   360    2210   2310    2360    3470    3540      3570    2310   2410    2460
    IV. LIGHT            A
    MATERIALS            B
                         C
                         D
                         E




1

                                                                                 15
     TYPE           CLASS       SAWMILLS    GASOLINE STATION    SWIMMING POOL                 FUNERAL                   CARPARK                      COLD
      OF             OF           AND        GAS REFILLING        PER CU.M.                   PARLOR                    BUILDING                   STORAGE
  STRUCTURE         BLDG.     LUMBER SHED        PLANT

                            POOR FAIR GOOD POOR FAIR GOOD      POOR    FAIR   GOOD    POOR     FAIR     GOOD    POOR      FAIR     GOOD    POOR     FAIR   GOOD
I. REINFORCED        A       3350 3425 3500 5280 5340 5400      3150   3225    3300    5450    5525      5600     440     4475      4550    5600    5675    5750
CONCRETE             B       3150 3225 3300 5120 5180 5240                             5250    5325      5400    4200     4275      4350    5400    5475    5550
(Conc, & Steel)      C       2950 3025 3100 4960 5020 5080                             5050    5125      5200    4000     4075      4150    5200    5275    5350
II. SEMI-            A       2650 2725 2800 4640 4700 4760                             4750    4825      4900    3700     3775      3850    4900    4975    5050
CONCRETE             B       2550 2625 2700 4480 4540 4600                             4650    4725      4800    3600     3675      3750    4800    4875    4950
(wood & concrete)    C       2450 2525 2600 4320 4380 4440                             4550    4625      4700    3500     3575      3650    4700    4775    4850
                     D       2350 2425 2500 4160 4220 4280                             4450    4525      4600    3400     3475      3550    4600    4675    4750
III. STRONG          A       2250 2350 2400                                            3710    3810      3860    2660     2760      2810
MATERIALS            B       2150 2250 2300                                            3510    3610      3660    2460     2560      2610
(structural wood)    C       2050 2150 2200                                            3310    3410      3460    2260     2360      2410
                     D       1950 2050 2100                                                                      2060     2160      2210
                     E       1850 1950 2000                                                                      3470
IV. LIGHT            A
MATERIALS            B
                     C
                     D
                     E




                                                                                 16
   TYPE             CLASS                                                                                                                            1
                                                                                                                                   THEATER, CONVENTION
      OF             OF        SHED-TALL      SHED-TALL         SLAUGHTER              CONDOMINIUM                 HOTEL             HALL, AUDITORIUM,
  STRUCTURE         BLDG.       CLOSED          OPEN              HOUSE                                                                CLUB HOUSE

                            POOR FAIR GOOD POOR FAIR GOOD    POOR    FAIR   GOOD    POOR    FAIR   GOOD    POOR    FAIR    GOOD    POOR    FAIR   GOOD
I. REINFORCED        A       3635 3710 3785 1800 1850 1900    4250   4325    4400    4830   4880    4930    7130   7205     7280    6700   6775    6850
CONCRETE             B       3435 3510 3585 1650 1700 1750    4050   4125    4200    4700   4740    4790    6930   7005     7080    6500   6575    6650
(Conc, & Steel)      C       3235 3310 3385 1500 1550 1600    3850   3925    4000    4560   4610    4660    6730   6805     6880    6300   6375    6450
II. SEMI-            A       2935 3010 3085 1350 1440 1450    3550   3625    3700    4350    440    4460    6430   6505     6580    6000   6075    6150
CONCRETE             B       2835 2910 2985 1200 1250 1300    3450   3525    3600    4290   4340    4380    6330   6405     6480    5900   5975    6050
(wood & concrete)    C       2735 2810 2885 1050 1100 1150    3350   3425    3500    4220   4260    4320    6230   6305     6380    5800   5875    5950
                     D       2635 2710 2785  900  950 1000    3250   3325    3400    4150   4200    4270    6130   6205     6280    5700   5775    5850
III. STRONG          A       1895 1995 2045  800  825  850    2510   2610    2660    3650   3710    3740    5390   5490     5540    4960   5060    5110
MATERIALS            B       1695 1795 1845  650  675  700    2310   2410    2460    3510   3580    3580    5190   5290     5340    4760   4860    4910
(structural wood)    C       1495 1595 1645  550  575  600    2110   2210    2260    3380   3440    3440    4990   5090     5140    4560   4660    4710
                     D       1295 1395 1445  450  475  500                                                  4790   4890     4940
                     E       1095 1195 1245  350  375  400
IV. LIGHT            A
MATERIALS            B
                     C
                     D
                     E




                                                                               17
        Section 2.A.17 Authority of the City Assessor to Take Evidence. – For the
purpose of obtaining information on which to base the market value of any real
property, the City Assessor or his deputy may summon the owners of the properties to
be affected or persons having legal interest therein and witnesses, administer oaths, and
take deposition concerning the property, its ownership, amount, nature, and value.

        Section 2.A.18 Amendment of Schedule of Fair Market Values. – The City
Assessor may recommend to the Sangguniang Panlungsod amendments to correct
errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod
shall act upon the recommendation within ninety (90) days from receipt thereof.

        Section 2.A.19 Classes of Real Property for Assessment Purposes. - For purposes of
assessment, real property shall be classified as residential, agricultural, commercial, industrial, or
special by the City Assessor.

        Section 2.A.20. Special Classes of Real Property. – All lands, buildings, and
other improvements thereon actually, directly and exclusively used for hospitals,
cultural, or scientific purposes, and those owned and used by local water districts, and
government-owned or controlled corporations rendering essential public services in the
supply and distribution of water and/or generation and transmission of electric power
shall be classified as special.

       Section 2.A.21. Actual Use of Real Property as Basis for Assessment. – Real
property shall be classified, valued and assessed on the basis of its actual use regardless
of where located, whoever owns it, and whoever uses it.

       Section 2.A.22. Assessment Levels. – The assessment levels to be applied to the
fair market value of real property to determine its assessed value shall be as follows:

        (a) On Lands:

                Class                                      Assessment Levels

            Residential                                            10%
            Agricultural                                           15%
            Commercial                                             40%
            Industrial                                             40%
            Mineral                                                40%
            Timberland                                             20%

        (b) On Buildings and Other Structures:

                (1) Residential

                      Fair Market Value

                         Over                     Not Over                  Assessment Levels

                                          P         175,000.00                       0%
                P      175,000.00                   300,000.00                      10%
                       300,000.00                   500,000.00                      15%
                       500,000.00                   750,000.00                      20%
                       750,000.00                 1,000,000.00                      25%
                     1,000,000.00                 2,000,000.00                      30%
                     2,000,000.00                 5,000,000.00                      25%
                     5,000,000.00                10,000,000.00                      40%
                    10,000,000.00                                                   50%


                                                 18
             (2) Agricultural

                                Fair Market Value

                      Over                   Not Over                 Assessment Levels

                                             P     300,000.00                25%
             P      300,000.00                     500,000.00                30%
                    500,000.00                     750,000.00                35%
                    750,000.00                   1,000,000.00                40%
                  1,000,000.00                   2,000,000.00                45%
                  2,000,000.00                                               50%

             (3) Commercial/Industrial

                                Fair Market Value

                      Over                   Not Over                 Assessment Levels

                                              P300,000.00                    30%
             P      300,000.00                 500,000.00                    35%
                    500,000.00                 750,000.00                    40%
                    750,000.00               1,000,000.00                    50%
                  1,000,000.00               2,000,000.00                    60%
                  2,000,000.00               5,000,000.00                    70%
                  5,000,000.00              10,000,000.00                    75%
                 10,000,000.00                                               80%

             (4) Timberland buildings and other structures

                                Fair Market Value

                      Over                   Not Over                 Assessment Levels

                                              P300,000.00                    45%
             P     300,000.00                  500,000.00                    50%
                   500,000.00                  750,000.00                    55%
                   750,000.00                1,000,000.00                    60%
                 1,000,000.00                2,000,000.00                    65%
                 2,000,000.00                                                70%

      (c) On Machineries:

             Class                                              Assessment Levels
             Agricultural                                             40%
             Residential                                              50%
             Commercial                                               80%
             Industrial                                               80%

      (d) On Special Classes – The assessment levels for all lands, buildings,
machineries and other improvements shall be as follows:

             Actual Use                                         Assessment Levels

             Educational                                              15%
             Cultural                                                 15%
             Scientific                                               15%


                                            19
               Hospitals                                             15%
               Local water districts                                 10%
               Government-owned or                                   10%
               controlled corporations engaged
               in the supply and distribution of
               water and/or generation and
               transmission of electric power

        Section 2.A.23. General Revision of Assessments and Property Classification. –
(a) The City Assessor shall undertake a general revision of real property assessments
once every three (3) years. For this purpose, the City Assessor shall prepare the schedule
of fair market values for the different kinds and classes of real property located within
the territorial jurisdiction of the city in accordance with the rules and regulations issued
by the Department of Finance.

       (b) The general revisions of assessments and property classification shall
commence upon the enactment of an ordinance by the Sangguniang Panlungsod
adopting the schedule of fair market values. Thereafter, the City Assessor shall
undertake the general revision of real property assessment and property classification
once every three (3) years.

        Section 2.A.24. Valuation of Real Property. – In case where (a) real property is
declared and listed for taxation purposes for the first time; (b) there is an ongoing
general revision of property classification and assessment; or (c) a request is made by the
person in whose name the property is declared, the City Assessor shall, in accordance
with the provisions of this Chapter, make a classification, appraisal and assessment of
real property listed and described in the declaration irrespective of any previous
assessment of taxpayer‟s valuation thereon: Provided, however, that the assessment of
real property shall not be increased oftener than once every three (3) years except in case
of new improvements substantially increasing the value of said property or of any
change in its actual use.

        Section 2.A.25. Date of Effectivity of Assessment or Reassessment. – All
assessments or reassessments made after the first (1st) day of January of any year shall
take effect on the first (1st ) day of January of the succeeding year: Provided, however,
that the reassessment of real property due to its partial or total destruction, or to a major
change in its actual use, or to any great or sudden inflation or deflation of real property
values, or to the gross illegality of the assessment when made or to any other abnormal
cause, shall be made within ninety (90) days from the date any such cause or causes
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.

         Section 2.A.26. Assessment of Property Subject to Back Taxes. – Real property
declared for the first time shall be assessed for taxes for the period during which it
would have been liable but in no case for more than ten (10) years prior to the date of
initial assessment: Provided, however, that such taxes shall be computed on the basis of
the applicable schedule of values, assessment levels or tax rates in force during the
corresponding period.

        If such taxes are paid on or before the end of the quarter following the date the
notice of assessment was received by the owner or his representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month or a fraction thereof from the date of
the receipt of the assessment until such taxes are fully paid.

       Section 2.A.27. Notification of New or Revised Assessment. – When real
property is assessed for the first time or when an existing assessment is increased or


                                             20
decreased, the City Assessor shall, within thirty (30) days, give written notice of such
new or revised assessment to the person in whose name the property is declared. The
notice may be delivered personally or by registered mail or through the assistance of the
Punong Barangay to the last known address of the person to be served.

       Section 2.A.28. Appraisal and Assessment of Machinery. – (a) The fair market
value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair
market value shall be determined by dividing the remaining economic life of the
machinery by its estimated economic life and multiplied by the replacement or
reproduction cost.

       (b) If the machinery is imported, the acquisition cost includes freight, insurance,
bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of
inland transportation, handling, and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso cost on the basis of
foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas.

        Section 2.A.29. Depreciation Allowance for Machinery. – For purpose of
assessment, a depreciation allowance shall be made for machinery at a rate of five
percent (5%) of its original cost or its replacement or reproduction cost, as the case may
be, for each year of use: Provided, however, that the remaining value for all kinds of
machinery shall be fixed at twenty percent (20%) of such original replacement, or
reproduction cost for so long as the machinery is useful and in operation.

                                ASSESSMENT APPEALS

       Section 2.A.30. City Board of Assessment Appeals. – Any owner or person
having legal interest in the property who is not satisfied with the action of the City
Assessor or his deputy in the assessment of his property may, within sixty (60) days
from the date of receipt of the written notice of assessment, appeal to the Board of
Assessment Appeals of the city by filing a petition under oath in the form prescribed for
the purpose, together with copies of the tax declarations and such affidavits or
documents submitted in support of the appeal.

        Section 2.A.31. Organization, Powers, Duties, and Functions of the City Board
of Assessment Appeals. – (a) The City Board of Assessment Appeals shall be composed
of the Register of Deeds of the province, as Chairman, the City Prosecutor and the City
Engineer as members, who shall serve as such in an ex officio capacity without
additional compensation.

        (b) The Chairman of the Board shall have the power to designate any employee
of the city to serve as secretary to the Board also without additional compensation.

       (c) The Chairman and members of the City Board of Assessment Appeals shall
assume their respective positions without need of further appointment or special
designation immediately upon effectivity of this Code. They shall take an oath or
affirmation of office in the manner herein set forth:


        “I _______________, after having been appointed to the position of
_______________________, in the City of Malolos and now assuming my position as
_________________ of the City Board of Assessment Appeals solemnly swear that I will
faithfully discharge to the best of my ability the duties of this position and of all others
that I am holding, or may hereafter hold, under the Republic of the Philippines, and that
I will support and defend the Constitution of the Philippines, and that I will obey the
laws and legal orders promulgated by the duly constituted authorities of the Republic of
the Philippines, and that I will well and truly hear and determine all matters and issues


                                            21
between taxpayers and the City Assessor submitted for my decision, and that I impose
this obligation upon myself voluntarily, without mental reservation or purpose of
evasion.

       So help me God.”

                                                     ______________________
                                                            Signature

       Subscribed and sworn to before me on this _____ day of ____________ A.D.
_______ at __________ Philippines.

                                                     ______________________
                                                        Signature of Officer
                                                        Administering Oath




        Section 2.A.32. Meetings and Expenses of the City Board of Assessment
Appeals. – (a) The City Board of Assessment Appeals shall meet once a month and as
often as may be necessary for the prompt disposition of appealed cases. No member of
the Board shall be entitled to per diems or traveling expenses for his attendance in Board
meetings, except when conducting an ocular inspection in connection with a case under
appeal.

        (b) All expenses of the Board shall be charged against the General Fund of the
city. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the
Board to operate effectively.

        Section 2.A.33. Action by the City Board of Assessment Appeals. – (a) The
Board shall decide the appeal within one hundred twenty (120) days from the date of
receipt of such appeal. The Board, after hearing, shall render its decision based on
substantial evidence or such relevant evidence on record as a reasonable mind might
accept as adequate to support the conclusion.

        (b) In the exercise of its appellate jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspections, take depositions, and
issue subpoena and subpoena duces tecum. The proceedings of the Board shall be
conducted solely for the purpose of ascertaining the facts without necessarily adhering
to technical rules applicable in judicial proceedings.

       (c) The Secretary of the Board shall furnish the owner of the property or the
person having legal interest therein and the City Assessor with a copy of the decision of
the Board. In case the City Assessor concurs in the revision or the assessment, it shall be
his duty to notify the owner of the property or the person having legal interest therein of
such fact using the form prescribed for the purpose. The owner of the property or the
person having legal interest therein or the assessor who is not satisfied with the decision
of the Board may, within thirty (30) days after receipt of the decision of said Board,
appeal to the Central Board of Assessment Appeals. “The decision of the Central Board
of Assessment Appeals shall be final and executory”.

        Section 2.A.34. Effect of Appeal on the Payment of Real Property Tax. – Appeal
on assessments of real property made under the provisions of this Code shall, in no case,
suspend the collection of the corresponding real property taxes on the property involved
as assessed by the City Assessor, without prejudice to subsequent adjustment depending
upon the final outcome of the appeal.



                                            22
                        IMPOSITION OF THE REAL PROPERTY TAX

       Section 2.A.35. Basic Real Property Tax. – There is hereby levied an annual ad
valorem tax at the rate of one percent (1%) on the assessed value of real property such as
land, buildings, machinery and other improvements affixed or attached to real property
located in the City of Malolos, Bulacan

      Section 2.A.36. Exemptions from the Real Property Tax. – The following are
exempted from payment of the basic real property tax and the SEF tax:

       a) Real property owned by the Republic of the Philippines or any of its political
          subdivisions except when the beneficial use thereof has been granted for
          consideration or otherwise to a taxable person;

       b) Charitable institutions, churches, and parsonages or convents appurtenant
          thereto, mosques, non-profit or religious cemeteries and all lands, buildings
          and improvements actually, directly, and exclusively used for religious,
          charitable or educational purposes;

       c) All machineries and equipment that are actually, directly and exclusively
          used by local water districts and government-owned or controlled
          corporations engaged in the supply and distribution of water and/or
          generation and transmission of electric power;

       d) All real property owned by duly registered cooperatives as provided for
          under R.A. No. 6938; and

       e) Machinery and equipment used for pollution control and environmental
          protection.

       All the properties mentioned in this Section shall be valued for the purpose of
assessment and record shall be kept thereof as in other cases.

       Section 2.A.37. Withdrawal of Tax Exemption. – Any exemption from payment
of the real property tax previously granted to, or presently enjoyed by, all persons,
whether natural or juridical, including all government-owned or controlled corporations
are hereby withdrawn effective January 1, 2004, except as provided herein.

                           SPECIAL LEVIES ON REAL PROPERTY

       Section 2.A.38. Additional Levy on Real Property Tax for the Special Education
Fund (SEF). – There is hereby levied an annual tax of one percent (1%) on the assessed
value of real property which shall be in addition to the basic real property tax. The
proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).

        Section 2.A.39. Additional Ad Valorem Tax on Idle Lands. – There is hereby
levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of
the property which shall be in addition to the basic real property tax.

        Section 2.A.40. Idle Lands, Coverage. – For purposes of real property taxation,
idle lands shall include all lands located in the city more than one thousand (1,000)
square meters in area, one-half (1/2) of which remain unutilized or unimproved by the
owner of the property or person having legal interest therein.

                                            23
        Regardless of land area, this Section shall likewise apply to residential lots in
subdivisions duly approved by proper authorities, the ownership of which has been
transferred to individual owners, who shall be liable for the additional tax: Provided,
however, that
individual lots of such subdivisions, the ownership of which has not been transferred to
the buyer shall be considered as part of the subdivision, and shall be subject to the
additional tax payable by the subdivision owner or operator.

        Section 2.A.41. Idle Lands Exempt from Tax. – The idle land tax shall not apply
to idle lands wherein the landowner is physically or legally prevented from improving,
or utilizing the same by reason of force majeure, civil disturbance, natural calamity or
any justifiable cause or circumstance.

       Any person having legal interest on the land desiring to avail of the exemption
under this Section shall file the corresponding application with the City Assessor. The
application shall state the grounds under which the exemption is being claimed.

        Section 2.A.42. Listing of Idle Lands by the City Assessor. – The City Assessor
shall identify and notify the owner concerned, make and keep an updated record of all
idle lands located within the city. For purposes of collection, the City Assessor shall
furnish a copy thereof to the City Treasurer who shall notify the owner of the property
or person having legal interest therein of the imposition of the additional tax.

       Section 2.A.43. Special Levy, its meaning. Special Levy is a form of taxation
based on the benefit principle. The land upon which it is imposed is supposed to have
derived from some special benefits in terms of higher values from the improvements
introduced by the government.

        Section 2.A.44. Ordinance Imposing a Special Levy. – A tax ordinance imposing
a special levy shall not exceed sixty percent (60%) of the actual cost of the projects and
improvements, including the cost of acquiring land and such other real property in
connection therewith and provided further that the special levy shall not apply to land
exempt from the basic real property tax and the remainder of the land, portion of which
have been donated to the City Government of Malolos for the construction of such
projects or improvements.

        Section 2.A.45. Description of Proposed Projects or Improvement Subject to
Special Levy. - A tax ordinance imposing a special levy shall describe with reasonable
accuracy, the nature, extent and location of the public works projects or improvements
to be undertaken, state the estimated cost thereof, specify the metes and bounds by
monuments and lines and the number of annual installments for the payment of the
special levy which in no case shall be less than five (5) or more than ten (10) years. The
Sangguniang Panlungsod shall not be obliged, in the appointment and computation of
the special levy, to establish a uniform percentage of all lands subject to the payment of
the tax for the entire district, but it may fix different rates for different parts or sections
thereof, depending on whether such land is more or less benefited by the proposed
work.

       Section 2.A.46. Exemption. - The special levy shall not apply to lands owned by:

   (a) The Republic of the Philippines or any of its political subdivisions except when
       the beneficial thereof has been granted for consideration or otherwise to a taxable
       person;

   (b) Charitable institutions, churches, personages or convents appurtenant thereto,
       and all lands exclusively used for religious, charitable or educational purposes;
       and

                                              24
   (c) Duly registered cooperative as provided for under RA 6938.

      The Special Levy shall not also apply to the remainder of the land portions of
which have been donated to the City for the construction of such projects or
improvements.

        Section 2.A.47. Publication of Proposed Ordinance Imposing Special Levy. -
Before the enactment of an ordinance imposing a special levy, the Sangguniang
Panlungsod shall conduct a public hearing thereon, notify in writing the owners of the
real property to be affected or the persons having legal interest therein as to the date and
place thereof and afford the latter the opportunity to express their positions or objections
relative to the proposed ordinance.

         Section 2.A.48. Fixing the Amount of Special Levy. - The special levy
authorized herein shall be apportioned, computed and assessed accordingly to the
assessed evaluation of the lands affected as shown by the books of the City Assessor, or
its current assessed value fixed by said assessor if the property does not appear of record
in his books. Upon the effectivity of the ordinance imposing special levy, the City
Assessor shall forthwith proceed to determine the annual amount of special levy
assessed against each parcel of land comprised within the area especially benefitted and
shall send to each landowner a written notice thereof by mail, personal service or
publication in appropriate cases.

        Section 2.A.49. Accrual of Special Levy. – The special levy shall accrue on the
first day of the quarter next following the effectivity of this Revenue Code.

        Section 2.A.50. Taxpayer’s Remedies Against Special Levy. - Any owner of real
property affected by a special levy or any person having a legal interest therein may,
within sixty (60) days from the date of receipt of the written notice of assessment of the
special levy, appeal to the Board of Assessment Appeals of the city by filing a petition
under oath in the form prescribed for the purpose, together with copies of the tax
declarations and such affidavits or documents submitted in support of the appeal.

                       COLLECTION OF REAL PROPERTY TAX

       Section 2.A.51. Date of Accrual of Tax. – The real property tax for any year shall
accrue on the first (1st) day of January and from the date it shall constitute a lien on the
property which shall be superior to any other lien, mortgage, or encumbrance of any
kind whatsoever, and shall be extinguished only upon the payment of the delinquent
tax.

        Section 2.A.52. Collection of Tax. – The collection of the real property tax with
interest thereon and related expenses shall be the responsibility of the City Treasurer
and his deputy.

       The City Treasurer concerned may deputize the barangay treasurer to collect all
taxes on real property located in the barangay: Provided, That the barangay treasurer is
adequately knowledgeable on the system and procedures of collection, provided with
the necessary records and properly bonded for the purposes; Provided, Further, That the
premium on the bond shall be paid by the city government concerned.

        Section 2.A.53. Collection and Accrual of Proceeds of the Idle Land Tax. – The
annual tax on idle lands shall be collected at the same time and in the same manner as
that of the basic real property tax. The proceeds shall accrue to the general fund of the
city.



                                            25
        Section 2.A.54. City Assessor to furnish City Treasurer with Assessment Roll. –
On or before the thirty first (31st) day of December of each year, the City Assessor shall
submit an assessment roll containing a list of all persons whose real properties have
been newly assessed or reassessed and the values of such properties to the City
Treasurer and in order to comply with this obligation the assigning of ARP No.
(Assessment of Real Property Number) of every Real Property use shall be strictly made
in the City Assessor‟s Office.

       Section 2.A.55. Notice of Time for Collection of Tax. – The City Treasurer shall,
on or before the thirty-first (31st) day of January each year, in the case of the basic real
property tax and the additional tax for the SEF or on any other date to be prescribed by
the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, send
notices to the real property taxpayers concerned (NATB) and post the notices of the
dates when the tax may be paid without interest at a conspicuous and publicly
accessible place at the city hall. Said notice may likewise be published in a newspaper of
general circulation in the locality once a week for two (2) consecutive weeks.

        Section 2.A.56. Time of Payment. – The real property tax herein levied together
with the additional levy on real property for the Special Educational Fund shall be due
and payable on the first (1st) day of January. The same may, however, at the option of the
taxpayer, be paid without interest/penalty in four (4) equal installments: the first
installment, on or before March 31; the second installment, on or before June 30; the
third installment, on or before September 30; and the last installment, on or before
December 31.

        Both the basic tax and the additional one percent (1%) SEF tax must be collected
simultaneously. Payment of real property taxes shall first be applied to prior years
delinquencies, interests, and penalties, if any, and only after said delinquencies are
settled may tax payments be credited for the current period.

        Section 2.A.57. Tax Discount for Advanced and Prompt Payment. – If the basic
real property tax and the additional tax accruing the SEF are paid on time or in advance
in accordance with the schedule of payments as provided in Sec. 2.A.58, the taxpayer
shall be granted discounts, in the manner as follows:

       (a) Prompt payment shall be given a discount of 10% while advance payment
           shall be entitled to 15% of the tax due. Payments shall be considered as
           prompt when paid within the quarter it falls due and payments are
           considered advance if paid before the quarter it falls or becomes due.

        Section 2.A.58. Payment Under Protest. – (a) No protest shall be entertained
unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the
words “paid under protest”. The protest in writing must also be filed within thirty (30)
days from payment of the tax to the City Treasurer who shall decide the protest within
sixty (60) days from receipt.

        (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the
City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be
distributed in accordance with Sec. 2.A.79 of this Code.

        (c) In the event that the protest is finally decided in favor of the taxpayer, the
amount or portion of the tax protested shall be refunded to the protestant, or applied as
tax credit against his existing or future tax liability.

       (d) In the event that the protest is denied or upon the lapse of the sixty-day
period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the
date of receipt of the written notice of assessment, appeal to the City Board of


                                            26
Assessment Appeals by filing a petition under oath in the standard form prescribed
therefore, together with copies of the tax declaration and such affidavits or documents in
support of the appeal.

        Section 2.A.59. Repayment of Excessive Collections. – When an assessment of
basic real property tax, or any other tax levied under this Chapter, is found to be illegal
or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a
written claim for refund or credit for taxes and interests with the City Treasurer within
two (2) years from the date the taxpayer is entitled to such reduction or adjustment.

       The City Treasurer shall decide the claim for tax refund or credit within sixty (60)
days from receipt thereof. In case the claim for tax refund or credit is denied, the
taxpayer may, within sixty (60) days from the date of receipt of the written notice of
assessment, appeal to the City Board of Assessment Appeals by filing a petition under
oath in the standard form prescribed therefore, together with copies of the tax
declaration and such affidavits or documents in support of the appeal.

        Section 2.A.60. Notice of Delinquency in the Payment of the Real Property Tax.
– (a) When the real property tax or any other tax imposed under this Chapter becomes
delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be
posted at the main entrance of the city hall and in a publicly accessible and conspicuous
place in each barangay. The notice of delinquency may also be published once a week
for two (2) consecutive weeks in a newspaper of general circulation in the city.

        (b) Such notice shall specify the date upon which the tax became delinquent and
shall state that personal property may be distrained to effect payment. It shall likewise
state that at any time before the distraint of personal property, payment of tax with,
interests and may be made in accordance with Sec. 2.A.63 of this Code, and unless the
tax, interest are paid before the expiration of the year for which the tax is due, except
when the notice of assessment or special levy is contested administratively or juridically,
the delinquent real property will be sold at public auction, and the title to the property
will be vested in the purchaser, subject, however, to the right of the delinquent owner of
the property or any person having legal interest therein to redeem the property within
one (1) year from the date of sale.

       Section 2.A.61. Interests on Unpaid Real Property Tax. – Failure to pay the real
property tax or any other tax levied under this Article upon the expiration of the period
as provided in Sec.2.A.58, shall subject the taxpayer to the payment of interest at the rate
of two percent (2%) per month on the unpaid amount or a fraction thereof, until the
delinquent tax shall have been fully paid. In no case shall the total interests on the
unpaid tax or portion thereof exceed thirty-six (36) months.

        Section 2.A.62. Remedies for the Collection of Real Property Tax. – For the
collection of the basic real property tax and any other tax levied under this Chapter, the
city may avail of the remedies through the Committee on Remedies, thru warrant
issuance, sale and judicial action which shall be created, consisting of the City Legal
Officer as Chairman and the City Assessor and the City Treasurer as members, by
administrative action through levy on real property and sale of real property by public
auction or by judicial action.

       Section 2.A.63. City Government’s Lien. – The basic real property tax and any
other tax levied under this Chapter, constitutes a lien on the property subject to tax,
superior to all liens, charges or encumbrances in favor of any person, irrespective of the
owner or possessor thereof, enforceable by administrative or judicial action, and may
only be extinguished upon payment of the tax and the related interests and expenses.

       Section 2.A.64. Levy on Real Property. – After the expiration of the time
required to pay the basic real property tax or any other tax levied under this Chapter,

                                            27
real property subject to such tax may be levied upon through the issuance of a warrant
by the City Treasurer on or before, or simultaneously with, the institution of the civil
action for the collection of the delinquent tax. The City Treasurer shall prepare a duly
authenticated certificate showing the name of the delinquent owner of the property or
person having legal interest therein, the description of the property, the amount of the
tax due and the interest thereon. The warrant shall operate with the force of a legal
execution throughout the city. The warrant shall be mailed to or served upon the
delinquent owner of the real property or person having legal interest therein, or in case
he is out of the country or cannot be located, to the administrator or occupant of the
property. At the same time, written notice of the levy with the attached warrant shall be
mailed to or served upon the Register of Deeds of the city or province, who shall
annotate the levy on the tax declaration and certificate of title of the property,
respectively.

       The levying officer shall submit a report on the levy to the Sangguniang
Panlungsod within ten (10) days after receipt of the warrant by the owner of the
property or person having legal interest therein.

        Section 2.A.65. 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 or his deputy who fails to issue or execute the warrant of levy
within one (1) year from the time the tax becomes delinquent or within thirty (30) days
from the date of the issuance thereof, or who is found guilty of abusing the exercise
thereof in an administrative or judicial proceeding shall be dismissed from the service.

        Section 2.A.66. Advertisement and Sale. – Within thirty (30) days after service of
the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or
auction the property or a usable portion thereof as may be necessary to satisfy the tax
delinquency and expenses of sale. The advertisement shall be effected by posting a
notice at the main entrance of the City Hall, and in publicly accessible and conspicuous
place in the city where the real property is located, and by publication once a week for
two (2) weeks in newspaper of general circulation in the city. The advertisement shall
specify the amount of the delinquent tax, the interest due thereon and expenses of sale,
the date and place of sale, the name of the owner of the real property or person having
legal interest therein, and a description of the property to be sold. At any time before the
date fixed for the sale, the owner of the real property or person having legal interest
therein may stay the proceedings by paying the delinquent tax, the interest due thereon
and the expenses of sale. The sale shall be held either at the main entrance of the city
building, or on the property to be sold or at any other place as specified in the notice of
the sale.

        Within thirty (30) days after the sale, the City Treasurer or its deputy shall make
a report of the sale to the Sangguniang Panlungsod, and which shall form part of his
records. The Committee on Remedies thru issuance of warrant, sale or judicial action
shall likewise prepare and deliver to the purchaser a certificate of sale which shall
contain the name of the purchaser, a description of the property sold, the amount of the
delinquent tax, the interest due thereon, the expenses of sale and a brief description of
the proceedings: Provided, however, that proceeds of the sale in excess of the
delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the
owner of the real property or person having legal interest therein.

        The City Treasurer may advance an amount sufficient to defray the costs of
collection through the remedies provided for in this Article, including the expenses of
advertisement and sale.

       Section 2.A.67. Redemption of Property Sold. – Within one (1) year from the
date of sale, the owner of the delinquent real property or person having legal interest


                                            28
therein, or his representative, shall have the right to redeem the property upon payment
to the City Treasurer of the amount of the delinquent tax, including the interest due
thereon, and the expenses of sale from the date of delinquency to the date of sale, plus
interest of two percent (2%) per month on the purchase price from the date of
redemption. Such payment shall invalidate the certificate of sale issued to the purchaser
and the owner of the delinquent real property or person having legal interest therein
shall be entitled to a certificate of redemption which shall be issued by the City
Treasurer thru issuance of warrant, sale & judicial action or its deputy.

        From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person having
legal interest therein who shall be entitled to the income and other fruits thereof.

         The City Treasurer or its deputy, upon receipt from the purchaser of the
certificate of sale, shall forthwith return to the latter the entire amount paid by him plus
interest of two percent (2%) per month. Thereafter, the property shall be free from the
lien of such delinquent tax, interest due thereon and expenses of sale.


        Section 2.A.68. Final Deed to Purchaser. – In case the owner or person having
legal interest therein fails to redeem the delinquent property as provided herein, the
City Treasurer shall execute a deed conveying to the purchaser said property, free from
lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall
briefly state the proceedings upon which the validity of the sale rests.

        Section 2.A.69. Purchase of Property by the City Government 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 real property tax and
the related interest and cost of sale, the conducting the sale shall purchase the property
in behalf of the city government to satisfy the claim and within two (2) days thereafter
shall make a report of its proceedings which shall be reflected upon the records of its
office to the City Mayor and the Sangguniang Panlungsod. It shall be the duty of the
Register of Deeds upon registration with his office of any such declaration of forfeiture
to transfer the title of the forfeited property to the 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
representatives, may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and the costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully vested
on the city.

       Section 2.A.70. Resale of Real Estate Taken for Taxes, Fees or Charges. – The
Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less
than twenty (20) days, sell and dispose of the real property acquired under the
preceding section at public auction. The proceeds of the sale shall accrue to the general
fund of the City Government of Malolos.

        Section 2.A.71. Further Distraint or Levy. – Levy may be repeated if necessary
until the full amount due, including all expenses, is collected.

        Section 2.A.72. Collection of Real Property Tax through the Courts. – The City
Government may enforce the collection of the basic real property tax or any tax levied
under this Article by civil action in any court of competent jurisdiction. The following
civil action shall be filed by the City Treasurer within the period prescribed in
Sec.2.A.78.



                                             29
         a) The City Treasurer shall furnish the City Attorney a certified statement of
            delinquency who, within fifteen (15) days after receipt, shall file the civil
            action in the name of the city in the proper court of competent jurisdiction.
            The jurisdiction of the court is determined by the amount sought to be
            recovered exclusive of interests and costs. Thus, where the delinquent tax
            due does not exceed Ten Thousand Pesos (P10,000.00), the competent court is
            the City Trial court, and where the amount due is in excess of Ten Thousand
            Pesos (P10,000.00). the proper court is the Regional Trial Court.

         b) In both cases, that is, where the claim is either cognizable by an inferior court
            or by the regional trial court, the City Treasurer shall furnish the City
            Attorney the exact address of the defendant where he may be served with
            summons.

       Section 2.A.73. Action Assailing Validity of Tax Sale. – No court shall entertain
any action assailing the validity of any sale at public auction of real property or rights
therein under this Article until the taxpayer shall have deposited with the court the
amount for which the real




property was sold, together with interest of two percent (2%) per month from the date of sale to
the time of the institution of the action. The amount so deposited shall be paid to the purchaser at
the auction sale if the deed is declared invalid but it shall be returned to the depositor if the
action fails.

        Neither shall any court declare a sale at public auction invalid by reason of irregularities
or informalities in the proceedings unless the substantive rights of the delinquent owner of the
real property or the person having legal interest therein have been impaired.

        Section 2.A.74. Payment of Delinquent Taxes on Property Subject of
Controversy. – In any action involving the ownership or possession of, or succession to,
real property, the court may motu propio or upon representation of the City Treasurer
or his deputy, award such ownership, possession or succession to any party to the action
upon payment to the court of the taxes with interest due on the property and all other
costs that may be have accrued, subject to the final outcome of the action.

        Section 2.A.75. City Treasurer to Certify Delinquencies Remaining
Uncollected. – The City Treasurer or his deputy shall prepare a certified list of all real
property tax delinquencies which remained uncollected or unpaid for at least one (1)
year, and a statement of the reason or reasons for such non-collection or non-payment,
and shall submit the same to the Sangguniang Panlungsod on or before the thirty-first
(31st) of December of the year immediately succeeding the year in which the
delinquencies were incurred, with a request for assistance in the enforcement of the
remedies for collection provided herein.

        Section 2.A.76. Periods within which to Collect Real Property Taxes. – The
basic real property tax and any other tax levied under this Chapter shall be collected
within five (5) years from the date they become due. No action for the collection of the
tax, whether administrative or judicial, shall be instituted after the expiration of such
period. In case of fraud or intent to evade payment of the tax, such action may be
instituted for the collection of the same within ten (10) years from the discovery of such
fraud or intent to evade payment.

         The period of prescription within which to collect shall be suspended for the time during
which:


                                                30
        (a) The City Treasurer is legally prevented from collecting the tax;

        (b) The owner of the property or the person having legal interest therein requests for
            reinvestigation and executes a waiver in writing before the expiration of the period
            within which to collect; or

        (c) The owner of the property or the person having legal interest therein is out of the
            country or otherwise cannot be located.

                             DISTRIBUTION OF PROCEEDS

        Section 2.A.77. Distribution of Proceeds. – The proceeds of the basic real
property tax including interest thereon, and proceeds from the use, lease or disposition,
sale or redemption of property acquired at a public auction, and fifty percent (50%) of
the tax paid under protest in accordance with the provisions of this Chapter, shall be
distributed as follows:

       a) City of Malolos – seventy percent (70%) shall accrue to the General Fund of
          the city where the real property is located; and

       b) Thirty percent (30%) shall be distributed among the component barangays of
          the city where the property is located in the following manner:

               i) Fifty percent (50%) shall accrue to the barangay where the property is
               located.

               ii) Fifty percent (50%) shall accrue equally to all component barangays of
               the city.

        The share of the barangay shall be released directly to the Barangay Treasurer on
a monthly basis within five (5) days after the end of each month without the need of any
further action, and shall not be subject to any lien or holdback for whatever purpose
subject to such rules as may be prescribed by the Commission on Audit for this purpose.

        The proceeds of the real property tax due prior to the effectivity of the Local
Government Code of 1991 (R.A. 7160) shall be distributed in accordance with the scheme
prevailing at the time the said taxes were due and payable.

        Section 2.A.78. Distribution/Application of the Proceeds of the SEF Tax. – The
proceeds of the additional one percent (1%) SEF tax shall be automatically released to
the City School Boards for the operation and maintenance of public schools, construction
and repair of school buildings, facilities and equipment, educational research, purchase
of books and periodicals, and sports development as determined by the local school
board concerned.

       Section 2.A.79. Proceeds of the Tax on Idle Lands. – The proceeds of the
additional real property tax on idle lands shall accrue to the general fund of the City.

        Section 2.A.80. Proceeds of the Special Levy. – The proceeds of the special levy
on lands benefited by the public works, projects and other improvements shall accrue to
the general fund of the City which financed such public works, projects or other
improvements. Accordingly, all income derived from this special levy shall be treated in
the income statement as revenue from taxation.

                                  SPECIAL PROVISIONS




                                               31
        Section 2.A.81. General Revision of Assessment; Expenses Incident Thereto. –
The Sangguniang Panlungsod shall provide the necessary appropriation to defray the
expenses incident to the general revision of real property assessment. The barangays
may be required by the Sangguniang Panlungsod to share in the expenses to be incurred
for the conduct of a general revision of real property assessments.

        Section 2.A.82. Condonation or Reduction of Real Property Tax and Interest. –
In case of calamity in the city, the Sangguniang Panlungsod shall, by ordinance passed
prior to the first (1st) day of January of any year and upon recommendation of the City
Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes
and interest thereon for the succeeding year or years in the areas affected by the
calamity.

       Section 2.A.83. Condonation or Reduction of Tax by the President of the
Philippines. – The President of the Philippines may, when public interest so requires,
condone or reduce the real property tax and interest for any year in the city.

       Section 2.A.84. Duty of Register of Deeds and Notaries Public to Assist the
City Assessor. – It shall be the duty of the Register of Deeds and Notaries Public to
furnish the City Assessor with copies of all contracts selling, transferring, or otherwise
conveying, leasing, or mortgaging real property received by, or acknowledged before
them.

       Section 2.A.85. Duty of Insurance Companies to Furnish Information. –
Insurance companies are hereby required to furnish the City Assessor copies of any
contract or policy insurance on buildings, structures and improvements insured by them
or such other documents which may be necessary for the proper assessment thereof.

       Section 2.A.86. Fees in Court Actions. – As provided in Sec.280 of the Local
Government Code, all court actions, criminal or civil, instituted at the instance of the
City Treasurer or City Assessor shall be exempt from the payment of court and sheriff‟s
fees.

         Section 2.A.87. Fees in Registration of Papers or Documents on Sale of
Delinquent Real Property. – As provided in Sec. 281 of the Local Government Code, all
certificates documents, and papers covering the sale of delinquent property to the City
Government if registered in the Registry of Property, shall be exempt from the
documentary stamp tax and registration fees.

        Section 2.A.88. Sale and Forfeiture Before Effectivity of the Local Government
Code. – Tax delinquencies incurred and sales and forfeitures of delinquent real property
effected before the effectivity of the Local Government Code of 1991 (R.A. 7160) shall be
governed by the provisions of applicable ordinances or laws then in force.

                                    PENAL PROVISIONS

       Section 2.A.89. Penalties for Omission of Property from Assessment or Tax
Rolls by Officers and Other Acts. – Any officer charged with the duty of assessing a
real property who willfully fails to assess or who intentionally omits from the
assessment or tax roll any real property which he knows to be taxable, or who willfully
or negligently under assesses any real property, or who intentionally violates or fails to
perform any duty imposed upon him by law relating to the assessment of taxable real
property shall, upon conviction, be punished by imprisonment of not less than one (1)
month nor more than six (6) months, or by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment
and fine, at the discretion of the court.



                                           32
        The same penalty shall be imposed upon any officer charged with the duty of
collecting the tax due on real property who willfully or negligently fails to collect the tax
and institute the necessary proceedings for the collection of the same.

        Any other officer required in this Chapter to perform acts relating to the
administration of the real property tax or to assist the Assessor or Treasurer in such
administration, who willfully fails to discharge such duties shall, upon conviction, be
punished by imprisonment of not less than one (1) month nor more than six (6) months,
or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand
Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court.

        Section 2.A.90. Penalties for Delaying Assessment of Real Property and
Assessment Appeals. – Any government official or employee, national or local, who
intentionally and deliberately delays the assessment of real property or the filing of any
appeal against its assessment shall, upon conviction, be punished by imprisonment of
not less than one (1) month nor more than six (6) months, or by a fine of not less than
Five Hundred Pesos (P500.00) or more than Five Thousand Pesos (P5,000.00) or both
such imprisonment and fine, at the discretion of the court.

        Section 2.A.91. Penalties for Failure to Dispose of Delinquent Real Property at
Public Auction. – The City Treasurer who fails to dispose of delinquent real property at
public auction in compliance with the pertinent provisions of this Chapter and any other
local official whose acts hinder the prompt disposition of delinquent real property at
public auction shall, upon conviction, be subject to imprisonment of not less than one (1)
month nor more than six (6) months, or a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00 or both such imprisonment
and fine, at the discretion of the court.

                                    OTHER CITY TAXES
                               (EXCEPT REAL PROPERTY TAX)

      Fundamental Principles. – The assessment, levy and collection of taxes shall be
guided by the following fundamental principles.


       (a) Taxation shall be uniform in the City of Malolos.

       (b) Taxes, and other imposition shall:
              1. be equitable and based as far as practicable on the taxpayers ability to
                  pay;
              2. be levied and collected only for public purposes;
              3. not be unjust, excessive, oppressive or confiscatory;
              4. not be contrary to law, public policy, national economic policy, or in
                  restraint of trade;

       (c) The collection of taxes and other imposition shall in no case be let to any
           private person.

       (d) The revenue collected in pursuant to this provision of the Revenue Code shall
           inure solely to the benefit of, and be subject to disposition by, the City
           Government of Malolos.

       (e) The City of Malolos shall as far as practicable evolve a progressive system of
           taxation.


       ARTICLE B . TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP


                                             33
        Section 2.B.01. Imposition of Tax. - There is hereby levied a tax on the sale,
donation, barter, or on any other mode of transferring ownership or title of real property
at the rate of fifty percent (50%) 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. For
purposes of determining the fair market value of lands, the prevailing schedule of fair
market value enacted by the Sangguniang Panlungsod shall be used.

       Section 2.B.02. Definitions. - When used in this Article, the term:

       (a) “Real Property” refers only to lands, buildings, and machineries intended by
           the owner of the land or building for an industry or works which may be
           carried on in a building or on a piece of land and which tend directly to meet
           the needs of the said industry or works.

       (b) “Building” refers to all kinds of structure more or less permanently attached
           to a piece of land, excluding those, which are merely superimposed on the
           soil.

       (c) “Fair Market Value” refers to the amount reflected in the prevailing
           schedule of fair market values.

       Section 2.B.03. Exemption. – The sale, transfer, or other disposition of real
property pursuant to Republic Act No. 6657 shall be exempt from this tax.

         Section 2.B.04. Time of Payment. – The tax herein imposed shall be paid by the
seller, donor, transferor, executor, or administrator to the City Treasurer‟s Office within
sixty (60) days from the date of the execution of the deed or from the date of the
decedent‟s death.

        A tax return shall be accomplished by the taxpayer under oath before payment of
the transfer tax.

        Section 2.B.05. Surcharge for Late Payment. – Failure to pay the levied tax on
time shall be subject 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 2.B.06. Administrative Provisions. – (a) The Register of Deeds of the
city/province 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 cancelling an old tax declaration and issuing a new one in place thereof.

        (b) Notaries public shall furnish the City Assessor with a copy of any deed
transferring ownership or title to any real property within thirty (30) days from the date
of notarization.

        (c) It shall be the duty of the seller, donor, transferor, executor, or administrator
to pay the tax herein imposed within sixty (60) days from the date of the execution of the
deed or from the date of the property owner‟s death.


       ARTICLE C. TAX ON BUSINESS OF PRINTING AND PUBLICATION

        Section 2.C.01. Imposition of Tax. – There is hereby levied a tax at the rate of
fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding
calendar year on the business of persons engaged in the printing and/or publication of


                                             34
books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other
printed materials of similar nature.

        Section 2.C.02. Newly Started Business of Printing and Publication. - In the
case of a newly-started business, the tax shall be five percent (5.0% or 1/20 ) of one
percent (1%) of the capital investment.

        In the succeeding calendar year, regardless of when the business started to
operate, the tax shall be based on the gross sales for the preceding calendar year, or any
fraction thereof.

        Section 2.C.03. Exemption. – The receipts from the printing and/or publishing of
books or other reading materials prescribed by the Department of Education (DepEd) as
school texts or references shall be exempted from the tax herein imposed.

       Section 2.C.04. Time of Payment. – The tax shall be paid to the City Treasurer‟s
Office within the first twenty (20) days of January or of each subsequent quarter, as the
case may be.

       A tax return shall be accomplished by the taxpayer before payment of tax on
printing and publication.

        Section 2.C.05. Surcharge for Late Payment. – Failure to pay the levied tax on
time shall be subject 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.


                             ARTICLE D. FRANCHISE TAX

        Section 2.D.01. Imposition of Tax. – There is hereby levied a tax at the rate of
fifty percent (50%) of one percent (1%) on businesses enjoying a franchise based on the
gross annual sales which shall include both cash sales and sales on account realized
during the preceding calendar year within the territorial jurisdiction of the city.

        Section 2.D.02. Definition of Franchise. – It 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.

       Section 2.D.03. Newly Started Business Enjoying a Franchise. - In the case of a
newly-started business, the tax shall be five percent (5.0%) percent of one percent (1%)
of the capital investment. In the succeeding calendar year, regardless of when the
business started to operate, the tax shall be based on the gross sales for the preceding
calendar year, or any fraction thereof.

        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 incorporation in case of corporations, or in any similar document
in case of other types of business organization, shall be considered as the capital
investment.

        (b) Where there is branch or sales office which commences business operations
during the same year as the principal office but which is located in another province or
city, the paid-up capital referred in (a) shall be reduced by the amount of the capital


                                              35
investment made for the said branch or sales office which shall be taxable instead by the
city where it is located.

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

       Section 2.D.04. Exclusion. – 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 franchise.

       Section 2.D.05. Time of Payment. – The tax shall be paid within the first twenty
(20) days of January or of each subsequent quarter, as the case may be.

         A tax return shall be accomplished by the taxpayer before payment of franchise
tax.

       Section 2.D.06. Surcharge for Late Payment. – Failure to pay the levied tax on
time shall be subject 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.


       ARTICLE E. TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES

        Section 2.E.01. Imposition of Tax. – There is hereby levied and collected a tax of
ten percent (10%) of the fair market value in the locality per cubic meter of ordinary
stones, sand, gravel, earth and other quarry resources, such, but not limited to marble,
granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from public lands or
from the beds of seas, lakes, rivers, streams, creeks and other public water within its
territorial jurisdiction.

      The permit to extract sand, gravel and other quarry resources shall be
issued exclusively by the City Mayor, pursuant to the ordinance of the
Sangguniang Panlungsod.

       Section 2.E.02. Time and Place of Payment. – The tax shall be due and payable
to the City Treasurer‟s Office or authorized representatives, upon approval of the City
Mayor of the permit to extract the above mentioned materials and the issuance of the
Mayor‟s Permit and before materials are taken or removed.

       A tax return shall be accomplished by the taxpayer before payment of tax on
sand and other quarry resources.

        Section 2.E.03. Surcharge for Late Payment. – Failure to pay the tax unpaid in
this article 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 2.E.04. Administrative Provisions. – (a) Application for a Mayor‟s
permit to extract sand, gravel, and other quarry resources in any part of this City shall
be accompanied by an “environmental impact assessment (EIA) and an “environmental
clearance certificate” (ECC) from the PENRO which shall be filed with the Office of the
City Treasurer.

        (b) Monthly reports – all permittee shall submit within ten (10) days after the end
of each calendar month to the City Treasurer‟s Office a sworn report in triplicate which
shall include information on the quantity of materials removed or taken by the permittee

                                            36
or his agent, the amount or fees paid, the selling price, and the names and addresses of
persons to whom the same were sold.

        (c) The City Treasurer‟s Office shall, within sixty (60) days upon receipt of the
said tax & the corresponding Disbursement Voucher from the City Accountant, remit or
cause the remittance of the share of the Province and the barangay where the sand,
gravel, or other quarry resources are extracted.

        (d) The City Mayor thru his department head concerned shall issue additional
rules and regulations for the proper implementation of this Article.

       Section 2.E.05. Distribution of Proceeds. – The proceeds of the tax on sand,
gravel and other quarry resources shall be distributed as follows:

       (a) Province of Bulacan – Thirty percent (30%)

       (b) City of Malolos where the gravel and sand and other quarry resources are
           extracted – Thirty percent (30%)

       (c) Barangay where the sand, gravel and other quarry resources are extracted –
           Forty percent (40%)


                          ARTICLE F. PROFESSIONAL TAX

       Section 2.F.01. Imposition of Tax. – 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 rate of Three Hundred Pesos (P300.00).

       Section 2.F.02. Coverage. – The following professionals who passed the bar
examinations, or any board, or other examinations conducted by the Professional
Regulation commission (PRC) and other government agencies shall be subject to the
professional tax:

        Actuaries; architects; land and naval; aviators; certified public accountants;
chemists; criminologists; custom brokers; dentists; dieticians; engineers; aeronautical,
agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine,
mechanical (including mechanical plant engineers, junior mechanical engineers and
certified plant mechanics unless they are professional engineers and have paid the tax as
mechanical engineers); mining, sanitary, etc.; food technologists; foresters; insurance
agents, sub-agents, brokers, or adjusters; geologists; land surveyors; lawyers; marine
officers; third mates, second mates, chief mates, ship masters; marine surveyors; master
mariner; medical practitioners; medical technologists; midwives; morticians, nurses,
nutritionists; opticians; optometrists; pharmacists; physical and occupational therapists;
real estate brokers; registered electricians; stockbrokers; sugar technologists; and
veterinarians.

      Section 2.F.03. Exemption. – Professionals exclusively employed in the
government shall be exempt from the payment of this tax.

       Section 2.F.04. Payment of the Tax. – The Professional tax shall be paid before
any profession herein specified can be lawfully pursued. A line of profession does not
become exempt even if conducted with some other profession for which the tax has been
paid.

       Section 2.F.05. Time and Place of Payment. – The professional tax shall be
payable annually on or before the thirty-first (31st) day of January. Any person first


                                           37
beginning to practice a profession after the month of January must, however, pay the
full tax before engaging therein.

       Every person legally authorized to practice his profession shall pay the
professional tax to the City of Malolos, where he practices profession or where he
maintains his principal office, in case he practices his profession in several places.

        Section 2.F.06. Surcharge for Late Payment. – Failure to pay the levied tax on
time shall be subject to a surcharge of twenty five percent (25%) of the original amount
of tax due, such surcharge to be paid at the same and in the same manner as the tax due.

        Section 2.F.07. Administrative Provisions. – (a) Every person who has paid the
corresponding 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, license, or fee
for the practice of such profession.

         (b) 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 profession before employment and annually thereafter, and (2) submit a
list of professionals under his/their employ to the City Treasurer‟s Office including the
following information on or before the last day of March of every year:

               (i)     Name of professional
               (ii)    Profession
               (iii)   Amount of tax paid
               (iv)    Date and number of official receipt
               (v)     Year covered and place of payment

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

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


                           ARTICLE G. AMUSEMENT TAX

       Section 2.G.01. Imposition of Tax. – There is hereby levied a tax to be collected
from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses,
boxing stadium, and other amusement places at the rate of twenty five percent (25%) of
the gross receipts from admission fees.

       Section 2.G.02. Manner of Computing the Tax. – In the case of theaters or
cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or
operators and paid to the City Treasurer‟s Office before the gross receipts are divided
between said proprietors, lessees, or operators and the distributors of the
cinematographic films.

        Section 2.G.03. Exemptions. – The holding of operas, concerts, dramas, recitals,
painting and art exhibitions, flower shows, musical programs, literary and oratorical
presentations, except pop, rock or similar concerts shall be exempt from the payment of
the tax imposed herein but subject to permits and regulatory fees imposed in this Code.


                                            38
       Section 2.G.04. Time and Manner of Payment. – The tax imposed herein on the
gross receipts realized during the month shall be paid to the City Treasurer‟s Office
within fifteen (15) days of the succeeding month.

        A monthly amusement tax return indicating the gross receipts for the month
duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted
to the City Treasurer‟s Office within ten (10) calendar days of the succeeding month
before payment of the amusement tax. The City Treasurer‟s Office shall compare the
return with the corresponding record of inspectors assigned during the month and
verify the correctness of the return before acknowledging the tax payment.

         Section 2.G.05. Surcharge for Failure to File or Fraudulent Filing of the
Monthly Amusement Tax Return. – Any owner or operator of an amusement place who
fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be
subjected to a surcharge of fifty percent (50%) of the tax due which shall be in addition
to the interest and penalties prescribed in this Article.

        Section 2.G.06. Surcharge for Late Payment. – Failure to pay the levied tax on
time shall be subject 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 2.G.07. Administrative Provisions. – (a) All admission tickets of
amusement places subject to the tax imposed in this Article shall be registered with the
City Treasurer‟s Office without charge who shall mark said tickets properly by the word
REGISTERED and keep a record thereof. The City Treasurer‟s Office shall likewise issue
a certification to the owner, proprietor, operator or lessee to the effect that such quantity,
denomination and serial numbers of admission tickets were duly registered with his
Office. A color scheme and numbering system shall be prescribed by the City
Treasurer‟s Office for control purposes.

        (b) The City Treasurer‟s Office shall require owners, proprietors, operators or
lessees of amusement places to provide their establishments‟ two boxes, one box marked
with letter “O” for operator and the other marked with letter “G” for government in the
place where tickets are presented by customers. Duly registered admission tickets shall
be cut in halves upon presentation of the same by customers. One-half of the ticket shall
be deposited in the box marked with letter “O”, and the other half shall be deposited in
the other box marked with letter “G”.

        (c) The boxes for used admission tickets shall be provided with two lock devices.
One lock devise shall be provided with padlock by the management while the other lock
device shall be provided by the City Government. Both boxes shall be opened daily in
the presence of representatives from the management and the city government who
shall certify the number of admission tickets by denomination in the daily count sheet.
The daily count sheets of admission tickets shall be attached to the Monthly Amusement
Tax Return to be submitted to the City Treasurer‟s Office.

        (d) Owners or 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. When 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 in writing the City Treasurer‟s Office the details of the changes in
admission price.


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

                                             39
        Section 2.H.01. Imposition of Tax. – There is hereby levied an annual fixed tax
for every truck, van or any vehicle used by manufacturers, producers, wholesalers,
dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors,
soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers,
whether directly or indirectly within the city in the amount of Five Hundred Pesos
(P500.00).

       Section 2.H.02. Time of Payment. – The tax shall be paid within the first twenty
(20) days of January or of each subsequent quarter, as the case may be.

        Section 2.H.03. Surcharge For Late Payment. – Failure to pay the levied tax on
time shall be subject 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 2.H.04. Administrative Provisions. – (a) The City Treasurer‟s Office shall
keep a register of trucks, vans or vehicles subject to the tax showing the name of the
owner or proprietor, name of manager or president in the case of partnership or
corporation, address and location of principal office, plate number, certificate of
registration number, engine number, sticker number assigned for the year and other
information.

       (b) The owner or proprietor of the truck, van or vehicle shall be required to file
an application or tax returns in a prescribed form in three (3) copies showing the needed
information with the licensing division of City Mayor‟s Office for processing and
approval.

        (c) The City Treasurer‟s Office shall collect the taxes and fees, and issue official
receipt acknowledging payment.

       (d) The licensing division of the City Mayor‟s Office shall record the vehicle
involved and issue the corresponding sticker.

        (e) The failure of the owner or proprietor of the truck van or vehicle to pay the
taxes and fees required to be paid to the City Treasurer‟s Office within the proper period
required by law or as set thereof and upon timely demand through proper notice
indicating the tax liability and appropriate penalties, interest and surcharge by the City
Treasurer‟s Office shall be sufficient ground for the seizure and impounding of the
goods and delivery vehicle containing said goods.


                        ARTICLE I. GRADUATED TAX ON BUSINESS

       Section 2.I.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, notices, signs,
           directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes,
           balloons or other media, whether in pictorial or reading form.

       (b) “Agricultural Products” include the yield of the soil, such as corn, rice,
           wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits,
           flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and
           livestock and animal products, whether in their original form or not;




                                             40
    The phrase “whether in their original form or not” refers to the
transformation of said products by the farmer, fisherman, producer or owner
through the application of processes to preserve or otherwise to prepare said
products for the market such as freezing, drying, salting, smoking, or stripping
for purposes of preserving or otherwise preparing said products for the market;
to be considered an agricultural product whether in its original form or not, its
transformation must have been undertaken by the farmer, fisherman, producer
or owner.

   Agricultural products as defined include those that undergo not only simple
but even sophisticated processes employing advanced technological means in
packaging like dressed chicken or ground coffee in plastic bags or styropor or
other packaging materials intended to process and prepare the products for the
market.

    The term by-products shall mean those materials which is cultivation or
processing of an article remain over, and which are still of value and marketable,
like copra cake from copra or molasses from sugar cane;

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

(d) “Amusement Places” include theaters, cinemas, concert halls, circuses and
    other places of amusement where one seeks admission to entertain oneself by
    seeing or viewing the show or performance;

(e) “Banks and other Financial Institutions” include non-bank financial
    intermediaries, lending investors, finance and investment companies,
    pawnshops, money shops, insurance companies, stock markets, stock
    brokers, and dealers in securities and foreign exchange, as defined under
    applicable law, or rules and regulations there under;

(f) “Brewer” includes all persons who manufacture fermented liquors of any
    description for sale or delivery to others but does not include manufacturers
    of tuba, basi, tapuy or similar domestic fermented liquors, whose daily
    production does not exceed two hundred, gauge liters.

(g) “Business Agent” includes all persons who act as agents of others in the
    transaction of business with any public officer, as well as those who conduct
    collecting, advertising, employment, or private detective agencies.

(h) “Cabaret/Dance Hall” includes any place or establishment where dancing is
    permitted to the public in consideration of any admission, entrance, or any
    other fee paid, on or before, or after the dancing, and where professional
    hostesses or dancers are employed.

(i) “Capital Investment” is the capital that a person employs in any undertaking,
    or which he contributes to the capital of a partnership, corporation, or any
    other juridical entity or association in a particular taxing jurisdiction;

(j) “Carinderia” refers to any public eating place where food already cooked are
    served at a price.

(k) “Cockpit” includes any place, compound, building or portion thereof, where
    cockfights are held, whether or not money bets are made on the results of
    such cockfights.



                                    41
 (l) “Contractor” includes persons, natural or juridical, not subject to professional
     tax under Section 139 of the Local Government Code of 1991, whose activity
     consists essentially of the sale of all kinds of services for a fee, regardless of
     whether or not the performance of the service calls for the exercise or use of
     the physical or mental faculties of such contractor or his employees;

     As used in this article, the term “contractor” shall include general
 engineering, general building and specialty contractors as defined under
 applicable laws; filling, demolition and salvage works contractors; proprietors of
 mine drilling apparatus; proprietors or operators dockyards; persons engaged in
 the installation of water system, and gas or electric light, heat, or plastic
 lamination; proprietors or operators of establishments for repairing, repainting,
 upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing,
 recapping and battery charging; proprietors or operators of furniture shop and
 establishments for planning or surfacing and re-cutting of lumber, and sawmills
 under contract to saw or cut logs belonging to others; proprietors or operators of
 dry-cleaning or dyeing establishments, steam laundries, and 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 operation 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,
 lithographer; publishers except those in the publication or printing of any
 newspaper, magazine, review or bulletin which appears at regular intervals with
 fixed prices for subscription and sale and which is not devoted principally to the
 publication of advertisements; business agents, private detective or watchman
 agencies; commercial and immigration brokers, and cinematographic film
 owners , lessor and distributors.

 (m) “Dealer” means one whose business is to buy and sell merchandise, goods
     and chattels as a merchant. He stands immediately between the producer or
     manufacturer and the consumer and depends for his profit not upon the
     labor he bestows upon his commodities but upon the skill and foresight with
     which he watches the market;

(n) “Importer“ means any person who brings articles, good wares or merchandise
    of any kind or class into the Philippines from abroad for unloading therein, or
    which after entry are consumed herein or incorporated into the general mass
    of property in the Philippines. In case of tax-free articles, brought or imported
    into the Philippines by person, entities or agencies exempt from tax which are
    frequently sold, transferred, or exchanged in the Philippines to non-exempt
    private person or entities, the purchaser or recipient shall be considered the
    importer thereof.

 (o) “Manufacturer“ includes every person who, for the purpose of sale or
     distribution to others and not for his use or consumption, by physical or
     chemical process: (1) alters the exterior or form, inner substance of any raw
     material or manufactured or partially manufactured products in such manner
     as to prepare it for a special use or uses to which it could not have been put in
     its original condition (2) alters the quality of any such raw materials or
     manufactured or partially manufactured product so as to reduce it to
     marketable shape and/or prepare it for any use or industry; or (3) combines
     any raw material or manufactured or partially manufactured product with

                                      42
          other materials or products of the same or of different kind in such manner
          that the finished product of such process or manufacture can be put to a
          special use or uses to which such material or manufactured or partially
          manufactured product in its original condition could not have been put.

       (p) “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 or 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.

       (q) “Motor Vehicle” means any vehicle propelled by any power other than
           muscular power using the public roads, but excluding roads rollers, trolley
           cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts,
           amphibian trucks, and cranes if not used on public roads, vehicles which run
           only on rails or tracks, and tractors, trailers and traction engines of all kinds
           used exclusively for agricultural purposes;

       (r) “Peddler“means any person who, either for himself or for commission,
           travels from place to place within the municipality and sells his goods or
           offers to sell or deliver the same.

       (s) “Public Market” refers to any place, building, or structure of any kind
           designated as such by the local board or council, except public streets, plazas,
           parks and the likes.

       (t) “Rectifier” comprises every person who rectifies, purifies, or refines distilled
           spirits or wines by any process other than by original and continues
           distillation from mash, worm, wash, sap, or syrup through continues closed
           vessels and pipes until the manufacture thereof is complete. Every wholesale
           or retail liquor dealer who has in his possession, any still or mash tub, or who
           keeps any other apparatus for the purpose of distilled spirits, shall also be
           regarded as a rectifier and as being engaged in the business of rectifying.

       (u) “Restaurant” refers to any place, which provides food to the public and
           accepts orders from them at a price. This term includes caterers.

       (v) “Retail“means a sale where the purchaser buys the commodity for his own
           consumption, irrespective of the quantity of the commodity sold.

       (w) “Vessel” includes every type of boat, craft, or other artificial contrivance
           used, or capable of being used, as a means of transportation on water;

       (x) “Wharfage” means a fee assessed against the cargo of a vessel engaged in
           foreign or domestic trade based on quantity, weight, or measure received
           and/or discharged by vessel; and

       (y) “Wholesale“means a sale where the purchaser buys or imports the
           commodities for resale to persons other than the end user regardless of the
           quantity of the transaction.

        Section 2.I.02. Imposition of Tax. - There is hereby imposed on the following
persons who establish, operate, conduct or maintain their respective business within the
City a graduated business tax in the amounts hereafter prescribed:



                                            43
(a) On manufacturers, producers, assemblers, repackers, processor, brewers,
    distillers, rectifiers and compounders of liquors, distilled spirits and wines or
    manufacturers of any article of commerce of whatever kind or nature in
    accordance with the following schedule:

   With gross sales for the preceding                                 Amount Tax
   calendar year in the amount of :                                   Per Annum

   Less than 10,000                                                      P 165.00
   P10,000 or more but less than                 15,000.00                 220.00
     15,000 or more but less than                20,000.00                 302.00
    20,000 or more but less than                 30,000.00                 440.00
    30,000 or more but less than                 40,000.00                 660.00
    40,000 or more but less than                 50,000.00                 825.00
    50,000 or more but less than                 75,000.00              1, 320.00
    75,000 or more but less than                100,000.00             1, 650.00
   100,000 or more but less than                150,000.00              2,200.00
   150,000 or more but less than                200,000.00              2,750.00
   200,000 or more but less than                300,000.00              3,850.00
   300,000 or more but less than                500,000.00              5,500.00
   500,000 or more but less than                750.000.00              8,000.00
   750,000 or more but less than              1,000.000.00            10,000.00
 1,000,000 or more but less than              2,000.000.00            13,750.00
 2,000.000 or more but less than              3,000.000.00            16,500.00
 3,000.000 or more but less than              4,000.000.00            19,800.00
 4,000.000 or more but less than              5,000.000.00            23,100.00
 5,000.000 or more but less than              6,500,000.00             24,375.00
 6,500,000 or more                              at the rate not exceeding thirty seven
                                                and a half percent (37 1/2%) of one
                                                percent (1%)

(b) On wholesaler, importer, distributor, or dealer in any article of commerce of
    whatever kind or nature in accordance with the following schedule:

   With gross sales for the                                    Amount Tax
   preceding calendar year in the amount of                    Per Annum

   Less than 1,000.00                                         P 18.00
   P1,000.00 or more but less than              2,000.00         33.00
    2,000.00 or more but less than              3,000.00         55.00
    3,000.00 or more but less than              4,000.00         72.20
    4,000.00 or more but less than              5,000.00        100.00
    5,000.00 or more but less than              6,000.00        121.00
    6,000.00 or more but less than              7,000.00        143.00
    7,000.00 or more but less than              8,000.00        165.00
    8,000.00 or more but less than             10,000.00        187.00
   10,000.00 or more but less than             15,000.00        220.00
   15,000.00 or more but less than             20,000.00        275.00
   20,000.00 or more but less than             30,000.00        330.00
   30,000.00 or more but less than             40,000.00        440.00
  40,000.00 or more but less than              50,000.00       660.00
  50,000.00 or more but less than              75,000.00       990.00
  75,000.00 or more but less than             100,000.00      1,320.00
 100,000.00 or more but less than             150,000.00     1,870.00
 150,000.00 or more but less than             200,000.00     2,420.00
 200,000.00 or more but less than             300,000.00     3,300.00
 300,000.00 or more but less than             500,000.00     4,400.00
 500,000.00 or more but less than             750,000.00     6,600.00

                                        44
  750,000.00 or more but less than        1,000,000.00     8,800.00
1,000.000.00 or more but less than        2,000,000.00    10,000.00
2,000,000.00 or more                          at the rate not exceeding fifty
                                              percent (50%) of one percent (1%)

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

(c) On exporters and on 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 or 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;
   (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

     The term “exporter” 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 sale shall be excluded from the total sales and shall be subject
to the rates not exceeding one-half (1/2) of the rates prescribed under paragraphs
(a), (b), and (d) of this section.

(d) On retailers

   With gross sales for                                    Rate of Tax
   the preceding calendar year of:                         Per Annum

       More than P50,000 but not over
       P400,000.00                                                 2%
       Over P400,000.00                                            1%

    Provided, however, that barangays shall have exclusive power to levy taxes,
as provided under Section 152 of the Republic Act No. 7160, otherwise known as
Local Government Code of 1991, on gross sales or receipts of the preceding
calendar year of Fifty Thousand Pesos (P50,000.00) or less.

(e) On contractors and independent contractors in accordance with the following
    schedule:

   With gross receipts for the                             Amount of Tax
   preceding calendar year in the amount of:               Per Annum

   Less than 5,000.00                                             27.50
   P5,000.00 or more but less than             10,000.00          61.60
   10,000.00 or more but less than             15,000.00         104.50
   15,000.00 or more but less than             20,000.00         165.00
   20,000.00 or more but less than             30,000.00         275.00
   30,000.00 or more but less than             40,000.00         385.00

                                     45
    40,000.00 or more but less than           50,000.00            550.00
    50,000.00 or more but less than           75,000.00            880.00
    75,000.00 or more but less than          100,000.00          1,320.00
   100,000.00 or more but less than          150,000.00          1,980.00
   150,000.00 or more but less than          200,000.00          2,640.00
   200,000.00 or more but less than          250,000.00          3,630.00
   250,000.00 or more but less than          300,000.00          4,620.00
  300,000.00 or more but less than           400,000.00          6,160.00
  400,000.00 or more but less than           500,000.00          8,250.00
  500,000.00 or more but less than           750,000.00          9,250.00
  750,000.00 or more but less than         1,000,000.00         10,250.00
1,000,000.00 or more but less than         2,000,000.00         11,500.00
2,000.000.00 or more                          at the rate not exceeding fifty
                                              percent (50%) of one percent (1%)

(f) On banks and other financial institutions, at a rate of fifty percent (50%) of
    one percent (1%) on the gross receipts of the preceding calendar year derived
    from interest, commission and discounts from len ding activities, income
    from financial leasing, dividends, rentals on property and profit from
    exchange or sale of property or insurance premium.

   All other income and receipts of banks and financial institution not otherwise
enumerated above shall be excluded from taxing authority of the Local
Government Unit.

(g) On any other business not otherwise specified to include additional
    provisions as stated in this Code.

    There is hereby imposed a tax on any business, not otherwise specified in the
preceding paragraphs at a rate of two percent (2%) of the gross receipts or sales
of the preceding year such as but not limited to the following:

   1. Amusement Places/Businesses:

                Billiard or Pool Halls              Day/Night Clubs
                Bowling Alleys/Lanes                Fashion Shows
                Boxing Stadium                      Golf Link
                Cabaret/Dance Halls                 Race Tracks
                Carnival/circus/fairs,              Skating Rinks
                Ferris Wheel, Merry -go-round,      Shooting Gallery
                etc.                                Other Contrivances
                Cockpits                            Theaters/Cinema
                Cocktail Lounge/Bars                (air-conditioned/ordinary)
                 Jukebox Machines, Sing-along       Vaudaville Shows
                joints
                Video House Operators
                (fixed or itinerant)

   2. Cafes/cafeterias, carinderias/eateries, food caterers, refreshment parlors,
      restaurants, snack bars/soda fountain;
   3. Operators/owners of private cemeteries and memorial parks;
   4. Real estate lessors (land, building, commercial/office/residential spaces);
   5. Sellers, dealers, agents, developers, of real estates (land, subdivisions,
      building and other taxable real properties); and
   6. Others.




                                      46
       (h) On peddlers engaged in the sale of any merchandise or article of commerce,
           at the rate of Fifty Pesos (P50.00) per peddler annually.

           Delivery trucks, vans or vehicles used by manufacturers, producers,
       wholesalers, dealers or retailers enumerated under Article H of this Code shall
       be exempt:: from the peddlers tax herein imposed.

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

       (i) On other businesses not classified from subsection (a) – (g), at a rate of 1% of
           Gross Sales of preceeding year.

        Section 2.I.03. Newly Started Business. - In the case of a newly started business,
the tax shall not exceed to one twentieth (1/20) of one percent (1%) of the capital
investment. In the succeeding calendar year, regardless of when the business started to
operate, tax shall be based on the gross receipts for the preceding calendar year, or any
fraction thereof.

       Section 2.I.04. Computation and Payment of Tax on Business. – (a) The taxes
imposed herein shall be payable for every separate or distinct establishment or place
where business subject to the tax is conducted and one line of business does not become
exempt by being conducted with come other business for which such tax has been paid.
The person conducting the same must pay the tax on a business.

       (b) In cases where a person conducts or operate two or more of the related
           businesses mentioned in the aforesaid section, which are subject to the same
           rate or tax, the tax shall be computed on the combined total gross sales or
           receipts of the said two (2) or more related businesses.

       (c) In cases where a person conducts or operates two (2) or more businesses
           mentioned in the aforesaid section which are subject to different rates of tax,
           the gross sales or receipts of each business shall be separately reported and
           the tax thereon shall be computed on the basis of the appropriate schedule.

        Section 2.I.05. An Examination of Books of Accounts and Pertinent Records of
Businesses by the Local Treasurer. - The City Treasurer may, by himself or through any
of his deputies duly authorized in writing, examine the books, accounts, and other
pertinent records of any person, partnership, corporation, or association subject to local
taxes, fees and charges in order to ascertain, assess and collect the correct amount of tax,
fee or charge. Such examination shall be made during regular business hours, only once
for every tax period, and shall be certified to by examining official. Such certificate shall
be made to record in the book of accounts of the taxpayer examined. In case the
examination herein authorized is made by a duly authorized deputy of the Local
Treasurer, the written authority of the deputy of the Local Treasurer, the written
authority of the deputy concerned shall specifically state the name, address and business
of the taxpayer whose books of accounts and pertinent record 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 Local Treasurer, his deputy or duly
authorized representative.




                                             47
     Section 2.I.06. Exemptions. - Business engaged in the following shall be
exempted from city taxes imposed in this article:

  (a) Production, manufacture, refining, distribution or sale of gasoline, oil and
      petroleum products;
  (b) Local Water District;
  (c) Cooperatives duly registered under RA 6938 otherwise known as the
      Cooperative Code of the Philippines;
  (d) Non-stock and non-profit hospitals and educational institutions;

  (e) 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;

  (f) Business entity, association or cooperatives registered under RA 6810; and

  (g) Business and economic enterprises operating within export processing zones
      administered by the Export Processing Zone Authority.

     Section 2.I.07. Situs of the Tax. -

  (a) For purposes of collection of the business tax under the “situs” of the tax law, the
      following definition of terms and guidelines shall be strictly observed:

         1. Principal Office – the head or main office of the businesses appearing in
            the pertinent documents submitted to the Securities and Exchange
            Commission, or the Department of Trade and Industry, or other
            appropriate agencies as the case may be.

             The city specifically mentioned in the articles of the incorporation or
         official registration papers as being the officials address or said principal
         office shall be considered as the situs thereof.

             In case there is a transfer or relocation of the principal office to another
         city or municipality, it shall be the duty of the owner, operator or manager of
         the business to give due notice of such transfer or relocation to the local chief
         executives of the cities or municipalities concerned within fifteen (15) days
         after such transfer or relocation is affected.

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

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

         4. Plantation – a tract of agricultural land planted to trees or seedlings
            whether fruit bearing or not, uniformly spaced or seeded by broadcast



                                           48
           methods or normally arranged to allow highest production. For purpose
           of this Section, inland fishing ground shall be considered as plantation.

       5. Experimental Farms – agricultural lands utilized by a business or
          corporation to conduct studies, tests, researches or experiments involving
          agricultural, agri-business, marine or aquatic livestock, poultry, dairy and
          other similar products for the purpose of improving the quality and
          quantity of goods and products.

                However, on –site sales of commercial quantity made in experimental
           farms shall be similarly imposed the corresponding tax under subsection
           (b), paragraph 2, of section 2.I.03.

(b) Sales Allocation

       1. All sales made in a locality where there is branch or sales office or
          warehouse shall be recorded in said branch or sales office or warehouse
          and the tax shall be payable to the city where the same is located.

       2. In cases where there is no such branch, sales office, plant or plantation in
          the locality where the sale is made, the sale shall be recorded in the
          principal office along with the sale made by said principal office and the
          tax shall accrue to the city where said principal office is located.

       3. In cases where there is a factory, project office, plant or plantation in
          pursuit of business, thirty percent (30%) of all sales recorded in the
          principal office shall be taxable by the city where the principal office is
          located and seventy percent (70%) of all sales recorded in the principal
          office shall be taxable by the city where the factory, project office, plant or
          plantation is located.

              The sales allocation in (a) and (b) above shall not apply to
           experimental farms. LGU‟s where only experimental farms are located
           shall not be entitled to the sales allocation herein provided for.

       4. In case of a plantation located in a locality other than that where the
          factory is located, said seventy percent (70%) sales allocation shall be
          divided as follows:

                  Sixty percent (60%) to the city where the factory is located; and
                  Forty percent (40%) to the city where the plantation is located.

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

       6. The foregoing sales allocation under par. (3) hereof shall be applied
          irrespective of whether or not sales are made in the locality where the
          factory, project office, plant or plantation is located. In case of sales made
          by the factory, project office, plant or plantation, the sale shall be covered
          by paragraph (1) or (2) above.

       7. In case of manufacturers or producers which engage the services of an
          independent contractor to produce or manufacture some of their


                                        49
               products, the rules on situs of taxation provided in this section as clarified
               in the paragraphs above shall apply except that the factory or plant and
               warehouse of the contractor utilized for the production or storage of the
               manufacturer‟s products shall be considered as the factory or plant and
               warehouse of the manufacturer.

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

   (c) Port of Loading – the city where the port of loading is located shall not levy and
       collect the tax imposable under Article B to I of this Code unless the exporter
       maintain in said city its principal office, a branch, sales office, warehouse,
       factory, plant or plantation in which case the foregoing rule on the matter shall
       apply accordingly.

   (d) Route Sales – sales made by route trucks, vans or vehicles in this city where a
       manufacturer, producer, wholesaler, maintains a branch or sales office or
       warehouse shall be recorded in the branch or sales office or warehouse and shall
       be taxed herein.

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

        Section 2.I.08. Payment of Business Taxes. – (a) The taxes imposed under
Section 2.I.02 of this Ordinance shall be payable for every separate or distinct
establishment or place where the business subject to the tax is conducted and one line of
business does not become exempt by being conducted with some other businesses for
which such tax has been paid. The tax on a business must be paid by the person
conducting the same.

        The conduct or operation of two or more related businesses provided for under
Section 2.I.02 of this Code any one person, natural or juridical, shall require the issuance
of a separate permit or license to each business.

        (b) In cases where a person conducts or operated two (2) or more of the
businesses mentioned in Section 2.I.02 of this Ordinance which are subject to the same
rate of imposition, the tax shall be computed on the combined total gross sales or
receipts of the said two (2) or more related businesses.

       (c) In cases where a person conducts or operates two (2) or more businesses
mentioned in Section 2.I.02 of this Ordinance which are subject to different rates of
imposition, the taxable gross sales or receipts of each business shall be reported
independently and tax thereon shall be computed on the bases of the pertinent schedule.

        Section 2.I.09. 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 2.I.10. Time of Payment. - The tax shall be paid once within the first
twenty (20) days of January or in quarterly installments within the first twenty (20) days
of January, April, July, and October of each year. The Sangguniang Panlungsod may, for
a justifiable reason or cause, extend the time for payment of such taxes without
surcharges or penalties, but only for a period not exceeding six (6) months.


                                            50
        Section 2.I.11. Administrative Provisions. - (a) Requirement. Any person who
shall establish, operate or conduct any business, trade or activity mentioned in this
Chapter in this city shall first obtain a Mayor‟s Permit and pay the fee therefor and the
business tax imposed under the pertinent Article.

       (b) Issuance and Posting of Official Receipt. The City Treasurer‟s Office or its
           deputies shall issue an official receipt upon payment of the business tax.
           Issuance of the said official receipt shall not relieve the taxpayer of any
           requirement imposed by the different departments of this city.

               Every person issued an official receipt for the conduct of a business or
           undertaking shall keep the same conspicuously posted in plain view at the
           place of business or undertaking. If the individual has no fixed place of
           business or office, he shall keep the official receipt in his person. The receipt
           shall be produced upon demand by the City Mayor, City Treasurer, or their
           duly authorized representatives.

       (c) Invoices or Receipts. All persons subject to the taxes on business shall, for
           each sale or transfer of merchandise or goods, or for services rendered,
           valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and
           issue sales or commercial invoices and receipts serially numbered in
           duplicate, showing among others, their names or styles, if any, and business
           address. The original of each sales invoice or receipts shall be issued to the
           purchaser or customer and the duplicate to be kept and preserved by the
           person subject to the said tax, in his place of business for a period of five (5)
           years. The receipts or invoices issued pursuant to the requirement of the
           Bureau of Internal Revenue for determination of national internal revenue
           taxes shall be sufficient for purposes of this Code.

       (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to
           the taxes on business shall submit a sworn statement of the capital
           investment before the start of their business operations and upon application
           for a Mayor‟s permit to operate the business. Upon payment of the tax levied
           in this Chapter, any person engaged in business subject to the business tax
           paid based on gross sales and/or receipts shall submit a sworn statement of
           his gross sales/receipts for the preceding calendar year or quarter in such
           manner and form as may be prescribed by the City Treasurer. Should the
           taxpayer fail to submit a sworn statement of gross sales or receipts, due
           among others to his failure to have a book of accounts, records or subsidiaries
           for his business, the City Treasurer or his authorized representatives may
           verify or assess the gross sales or receipts of the taxpayer under the best
           available evidence upon which the tax may be based.

       (e) Submission of Certified Income Tax Return Copy. All persons who are
           granted a permit to conduct an activity or business and who are liable to pay
           the business tax provided in this Code shall submit a certified photocopy of
           their income tax returns (ITR) on or before April 30 of each year. The
           deficiency in the business tax arising out of the difference in gross receipts or
           sales declared in the application for Mayor‟s Permit/Declaration of gross
           sales or receipts and the gross receipts or sales declared in the ITR shall be
           payable on or before May 20 of the same year with interest at the rate of ten
           percent (10%) corresponding to the two percent (2%) per month from January
           to May. Payments of the deficiency tax made after May 20 shall be subject to
           the twenty-five percent (25%) surcharge and two percent (2%) interest for
           every month counted from January up to the month payment is made.



                                            51
(f) Issuance of Certification. The City Treasurer may, upon presentation or
    satisfactory proof that the original receipt has been lost, stolen or destroyed,
    issue a certification to the effect that the business tax has been paid,
    indicating therein, the number of the official receipt issued, upon payment of
    a fee of __________ Pesos (P__________).

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

(h) Retirement of Business.

   1. Any person natural or juridical, subject to the tax on business under
      Article I, Chapter 2 of this Ordinance shall, upon termination of the
      business, submit a sworn statement of the gross sales or receipts for the
      current calendar year within thirty (30) days following the closure. Any
      tax due shall first be paid before any business or undertaking is fully
      terminated.

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

           The City Treasurer‟s Office 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;

   2. The Licensing Division under the Office of the City Mayor 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 shall
      recommend to the City Mayor the disapproval of the application of the
      termination.

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

   4. In addition, in the case of a new owner to whom the business was
      transferred by sale or other form of conveyance, said new owner shall be
      liable to pay the tax or fee for the business and shall secure a new
      Mayor‟s permit therefore.

   5. In case it is found that the retirement or termination is legitimate; the
      inspector from the licensing division shall recommend to the City Mayor
      the approval of the application.




                                     52
           6. The permit issued to a business retiring or terminating its operation shall
              be surrendered to the licensing division of the office of the City Mayor
              who shall forthwith cancel the same and record such cancellation in its
              books.

       (i) Death of License. When any individual paying a business tax dies, and the
           business is continued by a person interested in his estate, no additional
           payment shall be required for the residue of the term for which the tax was
           paid.

       (j) Examination of Books of Accounts. The City Treasurer shall examine the
           Books of Account of the Commercial and Industrial establishment within the
           jurisdiction of the City of Malolos.

       (k) For a newly started business, business tax shall be computed on the basis of
           capital investment. Tax rate is P0.50 per one thousand (P1,000.00).


                               ARTICLE J. COMMUNITY TAX

       Section 2.K.01. Imposition of Tax. – There shall be imposed a community
tax on persons, natural or juridical, residing in the city.

        Section 2.K.02. Individuals liable to Community Tax. - Every inhabitant of the
Philippines who is a resident of this City, eighteen (18) years of age or over who has
been regularly employed on a wage or salary basis for at least thirty (30) consecutive
working days during any calendar year, or who is engaged in business or occupation, or
who owns real property with an aggregate assessed value of One thousand (P1,000.00)
Pesos or more, or who is required by law to file an income tax return shall pay an annual
community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for
every One Thousand Pesos (P1,000.00) of income regardless of whether from business,
exercise of profession or from property which in no case shall exceed Five thousand
Pesos (P5,000.00).

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

       Section 2.K.03. Juridical Persons Liable to Community Tax. - Every corporation
no matter how created or organized, whether domestic or resident-foreign, engaged in
or doing business in the Philippines whose principal office is located in this city shall
pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax,
which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the
following schedule:

       (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the
           Philippines owned by it during the preceding year based on the valuation
           used in the payment of real property tax under existing laws, found in the
           assessment rolls of this city where the real property is situated – Two (P2.00)
           Pesos; and

       (b) 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.




                                           53
              The dividends received by a corporation from another corporation shall,
          for the purpose of the additional tax, be considered as part of the gross
          receipts or earnings of said corporation.

       Section 2.K.04. Exemption. - The following are exempted from the Community
Tax:

       (a) Diplomatic and consular representatives; and

       (b) Transient visitors when their stay in the Philippines does not exceed three (3)
           months.

        Section 2.K.05. Place of Payment. - The Community Tax shall be paid in the
Office of the City Treasurer or to the deputized Barangay Treasurer.

       Section 2.K.06. Time of Payment.; Penalties for Delinquency – (a) The
Community Tax shall accrue on the first (1st) day of January each year which shall be
paid not later than the last day of February of each year.

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

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

       (d) Corporation established and organized on or before the last day of June shall
           be liable for the community tax for that year. But corporations established
           and organized on or before the last day of March shall have twenty (20) days
           within which to pay the community tax without becoming delinquent.
           Corporation established and organized on or after the first (1st) day of July
           shall not be subject to the community tax for that year.

       (e) If the tax is not paid within the time prescribed above, there shall be added to
           the unpaid amount an interest of twenty-four (24%) percent per annum from
           the due date until it is paid.

    Section 2.K.07. The Community Tax Certificate. - A community tax certificate shall
be issued to every person or corporation upon payment of the community tax. A
community tax certificate may also be issued to any person or corporation not subject to
the community tax upon payment of One Peso (P1.00).

    Section 2.K.08. Presentation of Community Tax Certificate on Certain Occasions. –
(a) When an individual subject to the community tax acknowledges any document
before a notary public, takes the oath of office upon election or appointment to any
position in the government service, receives any license, certificate or permit from any
public authority; pays any tax or fee; receives any money from any public funds;
transacts other official business or receives any salary or wage from any person or
corporation, it shall be the duty of any person, officer, or corporation with whom such
transaction is made or business done or from whom any salary or wage is received to
require such individual to exhibit the community tax certificate.



                                            54
       The presentation of community tax certificate shall not be required in connection
with the registration of a voter.

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

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

    Section 2.K.09. Collection and Allocation of Proceed of the Community Tax. - (a)
The City Treasurer may deputize the Barangay Treasurer, subject to existing laws and
regulations, to collect the Community Tax payable by individual taxpayers in their
respective jurisdictions; provided, however, that said Barangay Treasurer shall be
oriented on the computation and issuance of community tax and shall be bonded in
accordance with the existing laws.

       (b) One hundred Percent (100%) of the proceeds of the Community Tax actually
and directly collected by the City Treasurer‟s Office shall accrue entirely to the general
fund of this City.

              The proceed of the community tax collected through the Barangay
       Treasurers shall be apportioned as follows:

               Fifty percent (50%) shall accrue to the general fund of the City; and
               Fifty percent (50%) shall accrue to the barangay where the tax is collected.


                                  CHAPTER III
                          PERMIT AND REGULATORY FEES


                 ARTICLE A. MAYOR’S PERMIT FEE ON BUSINESS

       Section 3.A.01. – Definition of Terms. -

a. “Persons” all natural or juridical persons, which include but not limited to
   corporation, partnership or any other organization or association.

b. “Business Activity” shall refer to any activity that would produce, transfer,
   distribute, utilize, sale, lease and the like, of all kinds of goods and services; it would
   include but is not limited to constructions, lending and banking institutions;
   operation of hospitals, clinics, law offices pawnshops, supermarkets, stores,
   restaurants, fast foods, funeral parlors, gasoline stations, real estate firms, heavy
   equipment operators, drug stores, telecommunications and others.

        Section 3.A.02. Imposition of Fees. - There shall be collected an annual fee at the
rates provided hereunder for the issuance of mayor‟s permit to every person that shall
conduct a business, trade or activity within the City of Malolos.

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

                                             55
(1) On Manufacturers, jewelry shops, wholesalers, dealers, distributors, retailers,
    exporters, and importers.

       VAT member                                                      P 500.00
       NON-VAT member                                                  P 150.00

(2) On cafes, cafeterias, ice cream and other refreshments parlors,
    soda fountain , carinderia, food caters, fast foods and other
    related establishments                                             P 150.00
(3) Multinational Restaurants                                          1,000.00
(4) On business rendering or offering services                           150.00
(5) On Hotels, Motels, Tavern and Common Inns                          1,000.00
(6) Lessor and/or sub-lessor or real estate properties including
        (a) Commercial/ Industrial                                      1,000.00
        (b) Residential                                                   500.00
(7) On Rental of equipment, furniture or bicycle, video tape              500.00
        Where a newly started or newly transferred business shall
    engage in two or more business activities, the same shall pay
    the initial permit of                                                200.00

   On the following businesses:

   On owners or operators of Amusement Places/Devices:
   (a) Night & Day Club                                                P1,000.00
   (b) Night Club or Day Club                                             800.00
   (c) Cocktail Lounge or Bars                                            300.00
   (d) Cabarets or Dance Halls                                            200.00
   (e) Skating Rinks                                                      100.00
   (f) Bath houses, swimming pools and other similar places               500.00
   (g) Billiard and pool hall
           For the first table                                           100.00
           For additional table                                           50.00
   (h) Bowling alley
       Automatic                                                         500.00
       Non-Automatic                                                     300.00
   (a) Merry-go round, roller coaster, ferris wheel, swing,
       shooting galleries and other contrivances circuses,
       carnivals, fun houses and the like
           For the first ten days                                        100.00
           Per day, thereafter                                            50.00
   (j) Theaters and cinematography‟s                                      50.00
           1. Air-conditioned theater and cinematography‟s
                   With orchestra only with seating capacity of less
                       than 500 persons                                P 200.00
                   With orchestra and balcony with seating
                       capacity of less than 500 persons                300.00
                   With orchestra and balcony with seating capacity
                       of less than 1,000.00 persons above               400.00
                   With lounge, balcony and orchestra                   500.00
           2. Non-air-conditioned theaters and cinematography‟s
                   itinerant operators                                   50.00
                   With orchestra only with seating capacity of
                       less than 500 persons                            100.00
                   With orchestra and balcony with seating
                       capacity of less than 500 persons                200.00
                   With orchestra and balcony with seating capacity


                                        56
                  of more than 500 but less than 1,000
                  persons and above                              300.00
               With seating capacity of 1,000 persons
                  and above                                      400.00
               With lounge, balcony and orchestra                500.00

          Owners or operators of theaters of more viewing halls wherein the
       public cannot go from one viewing hall to another without paying
       admission fee, shall be considered as owner or operator of two or more
       separate theaters and shall pay annual permit fee on fixed taxes for each
       viewing permitted in this Code.

       a)   Boxing stadium                                      P 200.00
       b)   Boxing contest, per fight                              50.00
       c)   Pelota/Tennis court, per court                        300.00
       d)   Off-track or off-fronton betting station              500.00
       e)   Amusement device, per device                           50.00

2. On Financing Establishments:
      a) Pawnshop                                              P1,000.00
      b) Money shop                                             1,000.00
      c) Lending investor                                       1,000.00
      d) Finance and investment companies
            Principal Office                                    3,000.00
            For each branch office                              2,000.00
      e) Commercial Bank
            Principal Office                                     2,000.00
            For each branch                                      1,000.00
      f) Rural Bank                                              1,000.00
      g) Dealers in securities, including foreign
            Exchange Dealers                                     1,000.00
      h) Insurance Companies
            Principal Office                                     1,000.00
            For each branch                                        800.00
      j) On mega/universal banks                                 4,000.00
           Branch                                                2,500.00

      For the purpose of determining a principal or branch office of the above
   mentioned business, the article of incorporation duly approved by the
   Securities and Exchange Commission (SEC) shall be the basis.

3. On Other Establishments:
   a) On boarding houses                                         P 100.00
   b) On lodging house with accommodation for:
         Less than 15 lodgers                                      100.00
         15 to 34 lodgers                                          200.00
         35 or more lodgers                                        300.00
   c) On Real Estate Dealers:
         Less than 5 hectares                                       200.00
         5 to 9 hectares                                            400.00
         20 or more hectares                                        600.00
   d) On golf link                                                  300.00
      Mini Golf link                                               200.00
   e) On private cemeteries and memorial parks:
         Less than 2 hectares                                    1,000.00
         2 to 5 hectares                                         3,000.00
         More than 5 hectares                                    5,000.00


                                     57
f) On the business of dealers in fermented liquors,
   distilled spirits and/or wines:
       Wholesaler                                                 500.00
       Retailer                                                   250.00
g) On tobacco dealer                                              150.00
h) On other activities:
      (1) Promoters, sponsors, and talent scouts                   50.00
      (2) For holding stage shows or fashion shows
           and the likes                                          100.00
      (3) For the holding of the benefit balls, shows,
           raffles, bingo games and the likes                     100.00
      (4) For each “tienda” or store during fiestas and
           other occassions                                       50.00/day
      (5) Palay-buying stations                                   50.00
      (6) Poultry yards, piggery                                 500.00
      (7) For maintaining an office , such as liason office
           administrative office and/or similar office, with
           an area as follows:
               Less than 50 sq.m                                 100.00
               50sq.m. or more but less than 200 sq. m           200.00
               200 sq. m or more but less than 500 sq. m         300.00
               500 sq. m or more                                500.00
       (8) For operating a private arehouse or
           bodega of wholesales/retailers,
           importers or exporters except those
           whose business is duly licensed by
           the City of Malolos with an area as
           follows:
               Less than 50 sq. m                                500.00
               50 sq. m or more but less than 100 sq. m          600.00
               100 sq. m or more but less than 200 sq. m.        700.00
               200 sq. m or more but less than 300 sq. m         800.00
               300 sq. m or more but less than 400 sq. m       1,000.00
               400 sq. m or above                              2,000.00
       (9) On principal office of professional who are
            not subject to Contractor‟s Tax of the National
            Internal Revenue Code, regardless of the area       500.00
      (10) On the other occupation or calling subject
            to periodic inspections, surveillance and/
            or regulation by the City Mayor as
            enumerated hereunder                               200.00

   Auctioneer             Butcher                       Criminologist
   Barber                 Club/Floor Mgr.               Electrician
   Bartender              Cochero                       Fortune Teller
   Beautician             Cook or Chef                  Hair Stylist
   Hilot                  Manicurist                    Photographer
   Hospital Attendant     Masseur/ Attendant            Taxi Driver
   Itinerant              Mechanic                      Waiter/Waitress

      One business, occupation or calling does not become exempt by being
   conducted with some other business, occupation or calling for which the
   permit fee has been paid.

       (11) Cold storage                                        P 500.00
       (12) Refrigeration cases                                   600.00
       (13) Lumberyards                                         1,000.00


                                  58
                  (14)   Car exchange on consignment basis                 1,000.00
                  (15)   Storage or sale of flammable or explosive         1,000.00
                  (16)   Insurance agency                                  1,000.00
                  (17)   Dog and cat hospital/clinic                          500.00
                  (18)   Real Estate subdivision developers
                               Less than 5 hectares                        1,000.00
                                5 to 9 hectares                            1,500.00
                                20 or more hectares                        2,000.00
                  (19)   Travel and Tours                                  1,000.00
                  (20)   Dancing schools/slimmers /aerobics/ fitness
                            center judo and Karate schools/driving
                            schools, EDP, and related establishments         500.00
                  (21)   Private detective/security agency                   500.00
                  (22)   Nursery, vocational and other schools not
                           regulated by the DECS                          1,000.00
                  (23)   On other business not specified in the preceding
                          paragraphs                                        200.00

        On Special Mayor’s Permit - Religious, civic and social organizations, club
fraternities, etc. holding bingo social benefit dances, shows, programs, exhibitions,
contest, etc., the proceeds of which shall ensure or benefit, welfare organization may be
issued a Special Mayor‟s Permit Free of charge, provided that said religious, social and
civic organizations, clubs fraternities, etc., shall not in any manner violate any existing
ordinances, rules and regulations especially regarding traffic and pedestrian hazards,
and provided further, that a permit be received/secured first from the DSWD
authorizing them to hold such projects and the proceeds shall be used for purely
religious and civic purposes.

       Section 3.A.03. All Other Business not specifically mentioned and with last
Year’s Gross Receipt:

               From                           To Less                       Rate
                                                2,000.00                     50.00
                3,000.00                       10,000.00                    100.00
               10,000.00                       50,000.00                    150.00
               50,000.00                      100,000.00                    225.00
              100,000.00                      200,000.00                    375.00
              200,000.00                      300,000.00                    525.00
              300,000.00                      400,000.00                    600.00
              400,000.00                      500,000.00                    675.00
              500,000.00                      600,000.00                    700.00
              600,000.00                      700,000.00                    825.00
              700,000.00                      800,000.00                    900.00
              800,000.00                      900,000.00                    975.00
              900,000.00                    1,000,000.00                  1,050.00
            1,000,000.00                   10,000,000.00                  1,500.00
       Over 10,000,000.00                                                 3,000.00

       Section 3.A.04. - Exemptions:

1) Activities of the beneficiary of which is exempt from the payment of the tax or fees.

2) The manufacture and/or exportation of products duly registered under RA 6938
   otherwise known as Cooperative Code of the Philippines shall be exempt from the
   fee.




                                             59
3) However, before any person dealing in product registered with R.A. 6938 can claim
   exemption, he must present proof to the Office of City Mayor that the business is
   duly registered with R.A. 6938.

        Section 3.A.05. Time of Payment. - The fee imposed in the preceding section
shall be paid to the City Treasurer‟s Office upon application for a mayor‟s permit before
any business activity can be lawfully began or pursued or within twenty (20) days of
January of each year in case of renewal thereof.

        For a newly started business or activity that starts to operate after January 20, the
fee shall be reckoned from the beginning of the calendar quarter. When the business or
activity is abandoned, the fee shall not be exacted for a period longer than the end of the
calendar quarter. If the fee has been paid for a period longer than a current quarter and
the business or activity is abandoned, no refund of the fee corresponding to the un
expired quarter or quarters shall be made.

       Section 3.A.06. Surcharge and interest for Late Payment. - Failure to pay the tax
prescribed on this article within the time required shall subject the tax payer 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 tax due and interest of 2% per
month based on basic tax plus surcharges.

        Section 3.A.07. Administrative Provisions. - (a) Supervision and control over
establishments and places. The city Mayor shall supervise and regulate all
establishments and places subject to the payment of the permit fee. He shall prescribe
rules and regulations as to the mode or manner on which they shall be conducted in so
far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the
city.

       (b) Application for Mayor’s Permit/ False Statements. A written application for
a permit to operate a business or to engage in an activity shall be filed with the Office of
the Mayor in four (4) copies. The application form set forth the name and address shall
be conducted and such other pertinent information or data as may be required.

       (1) For a newly-started business
           (a) Location sketch of the new business.
           (b) Paid-up capital of the business as shown in the article of incorporation, if
               a corporation or partnership, or a sworn statement of the capital invested
               by the owner or operator, if a sole proprietorship.
           (c) A certificate attesting to the tax exemption if the business is tax-exempt.
           (d) Certification from the officer-in-charge of zoning that the location of the
               new business is in accordance with zoning regulations.
           (e) Tax clearance showing that the operator has paid all tax obligation in the
               City.
           (f) Three (3) passport-size pictures of the owner or operator or in case of a
               partnership or corporation the picture of the senior or managing partners
               and that of Manager.
           (g) Health certificate for all food handlers and those required under Chapter
               IV, Article IV of this Code.
           (h) SSS clearance
           (i) barangay clearance.
           (j) ECC/NCC
           (k) BIR
           (l) Fire Dept.
           (m) MAPUMA Cert.
           (n) Tax Clearance

       (2) For renewal of existing business permits

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          (a) Previous year‟s mayor‟s permit
          (b) Two (2) copies of the annual /quarterly business tax payments
          (c) Two (2) copies of all receipts showing payment of all regulatory fees as
              provided for in this Code.
          (d) Certificate of tax exemption from local taxes or fees, if exempt.
          (e) Audited financial statement.
          (f) SSS clearance
          (g) Barangay Clearance
          (h) ECC/NCC
          (i) BIR
          (j) Fire Dept.
          (k) MAPUMA Cert.
          (l) For Sari-sari Store - gross sales of P50,000 below – OR of Barangay &
              copy of application
          (m) Tax Clearance

              Upon submission of the application, it shall be the duty of the proper
       authorities to verify if the other city requirements regarding the operation of the
       business or activity such as sanitary requirements, as well as other safety
       requirements are complied with. The permit to operate shall be issued only
       upon compliance with such safety requirement and after the payment of the
       corresponding inspection fees and other impositions required by this Revenue
       Code and other city tax ordinances.

               Any false statement deliberately made by the applicant shall constitute a
       sufficient ground for denying or revoking the permit issued by the Mayor, and
       the applicant or licensee may further be prosecuted in accordance with the
       penalties provided in this article.

               A mayor‟s permit shall be refused to any person; (1) whose business
       establishments or undertaking does not conform with zoning regulation and
       safety, health and other requirements of the city; (2) who has an unsettled tax
       obligations, debt or other liability to the City Government; and (3) who is
       disqualified under provision of law or ordinance to establish, or operate the
       business for which a permit being applied.

        (c) Issuance of Permit; its content. Upon approval application for mayor‟s
permit, two copies of application duly signed by the City Mayor shall be returned to the
applicant. One copy shall be presented to the City Treasurer‟s Office as basis for the
collection of the mayor‟s permit fee and the corresponding business tax and other fees
and charges.

               The mayor‟s permit shall be issued by the City Mayor upon presentation
       of the receipt for the payment of mayor‟s permit fee, other fees and charges and
       the business tax issued by the City Treasurer‟s Office, and upon compliance of
       such other requirements as required for its issuance.

              Every permit issued by the City Mayor shall show the name and
       residence of the applicant; his nationality and marital status; nature of the
       organization, i.e., whether the business is sole proprietorship, corporation or
       partnership; location of the business, date issued and expiration thereof, and
       such other information as may be necessary.

              The City Mayor shall, upon presentation of satisfactory proof that the
       original copy of the permit has been lost, stolen or destroyed, issue a duplicate of
       the permit upon payment of Twenty Pesos (P20.00).



                                           61
       (d) Posting of Permit. Every permittee shall keep the permit conspicuously
posted at all times in his place of business or office or individual who 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 or any of his duly authorized
representatives.

       (e) 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 thereof unless revoked or surrendered earlier.

              The permit issued shall be renewed within the first twenty (20) days of
       January. It shall have a continuing validity only upon renewal thereof and
       payment of the corresponding fee.

        (f) Revocation of Permit. Whenever a person who is granted the privilege to do
business in this City, has violated any provision of this Code; and refuses to do business
in accordance with the privilege granted upon him and such act shall be observed as
injurious to public morals or peace; or the place wherein such business is established
and such business is being conducted in an unlawful or in a disorderly manner, the City
Mayor, after investigation, may revoke the permit issued. The revocation of such permit
shall include forfeitures of all sums of money paid relative to the privilege granted and
without prejudice to the other penalties prescribed in this Code or the fine and/or
imprisonment that maybe imposed by the Court of proper jurisdiction.

        (g) Other Requirement. 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.

        Section 3.A.07. Rules and Regulations on Certain Establishments. – (a) On
restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other
refreshment parlors, soda fountain bars. No owner of said establishments shall employ
any cook, or food dispenser without a Food Handler‟s Certificate from the City Health
Officer, renewable every six (6) months.

         (b) Establishments selling cooked and readily edible foods shall have them
adequately covered and protected from dust, flies and other insects, and shall follow
strictly the rules and regulations on sanitation promulgated by the City Health Officer
and existing laws or ordinances.

       (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be
allowed to operate with masseurs, barbers, and beauticians without having secured the
necessary corresponding medical certificate from the City Health Officer.


     ARTICLE B. FEES FOR SEALING AND LICENSING OF WEIGHTS AND
                              MEASURES

       Section 3.B.01. Imposition of Fees. - Every person before using instruments of
weights and measures within the City of Malolos shall first have them sealed and
licensed annually by the licensing division of the office of the City Mayor or the Office of
the Market Supervisor and pay thereof to the City Treasurer‟s office the following fees:

   (a) For sealing linear metric measures:
       Not over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    P50.00
        Over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -   100.00

   (b) For sealing metric measures of capacity:


                                                       62
       Not over ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -      50.00
       Over ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     100.00

   (c) For sealing metric instruments of weight with a capacity of:
       30 kilograms or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -       50.00
       Over 30 but not more than 300 kgs - - - - - - - - - - - - - - - - - - - -               100.00
       Over 300 but not more than 3,000 kgs. - - - - - - - - - - - - - - - - - -               200.00
       Over 3,000 kgs. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -   250.00

   (d) For an apothecary balance of precision the fee shall be doubled.
       With each scale or balance a complete set of weights for
       use therewith shall be sealed free of charge. For each extra
       weight, the charge shall be - - - - - - - - - - - - - - - - - - - - - - - - - - -       20.00

       Section 3.B.02. Exemption. - All instruments of weights and measures used in
government work or maintained for public use by the City Government shall be tested
and sealed free of charge.

       Section 3.B.03. Time of Payment. - The fees levied in this article shall be paid to
the City Treasurer‟s Office when the weights or measures are sealed, before their use
and thereafter, on or before the anniversary date.

        Section 3.B.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 manner as the tax due.

       Section 3.B.05. Place of Payment. - The fees herein levied shall be paid in the
City of Malolos by persons conducting their business therein. A peddler or itinerant
vendor using only one instrument of weight or measure shall pay the fees in the locality
where he maintains his residence.

        Section 3.B.06. Form and Duration of License for Use of Weights and
Measures. - The official receipt for the fee issued for the sealing of a weight or measure
shall serve as license to use such instrument for one (1) year from the date of sealing,
unless deterioration or damage renders the weight or measure inaccurate within that
period. The license shall expire on the day and the month of the year following its
original issuance. Such license shall be preserved by the owner together with the weight
or measure covered by the license, shall be exhibited on demand by the Market
supervisor, City Mayor or his deputies.

        Section 3.B.07. Secondary Standards Preserved by the Licensing Division of
the Office of the City Mayor or the Office of the City Market Supervisor Comparison
thereof with the Fundamental Standard. - The Licensing division of the City Mayor‟s
Office and city Market Supervisor shall keep full sets of secondary standards in his office
for use in testing of weights and measures and be compared with the secondary
standards in the Department of Science and Technology at least once a year. When
found to be sufficiently accurate, the secondary standards shall be distinguished by
label, tag or seal and shall be accompanied by a certificate showing the amount of its
variation from the fundamental standards. If the variation is of sufficient magnitude to
impair the utility of instrument, it shall be destroyed at the Department of Science and
Technology.

       Section 3.B.08. Destruction of Defective Instrument of Weights or Measures. -
Any defective instrument of weights or measure shall be destroyed by the licensing
division of the City Mayor‟s office and City Market Supervisor or his authorized
deputies if its defect is such that it cannot be readily and securely repaired.


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         Section 3.B.09. Inspection of Weights and Measures. - The Licensing Division of
the City Mayor‟s Office and the City Market Supervisor or his authorized representative
shall inspect and test instruments of weights and measures. In case the inspection and
testing is conducted by his authorized representative they shall report on the condition
of the instruments in the territory assigned to them. It shall be their duty to secure
evidence of infringements of the law or of fraud in the use of weights and measures or
neglect of duty on the part of any office engaged in sealing weights and measures.
Evidences so secured by them shall be presented forthwith to the licensing division of
the City Mayor‟s Office and the City Market Supervisor and to proper prosecuting
officer.

       Section 3.B.10. Dealers Permit to Keep Unsealed Weights and Measures. -
Upon obtaining written permission from the licensing division of the City Mayor‟s
Office and the City Market Supervisor, any dealer may keep unsealed instruments of
weight or measure in stock, for sale until sold or used.

        Section 3.B.11. Fraudulent Practices Relative to Weights and Measures. - Any
person other than the licensing division of the City Mayor‟s Office and the City Market
Supervisor or his authorized representative who place on official tag or seal upon any
instrument of weight or measure, or attaches it thereto, or who fraudulently imitates any
mark, stamp, brand, or tag or other characteristic sign used to indicate that a weight or
measure has been officially sealed; or who alters in any way the certificate given or
license by the licensing division of the office of the City Mayor or the office of the City
Market Supervisor or its duly authorized representative as an acknowledgment that the
weight or measure mentioned therein have been duly sealed; or who makes or
knowingly sells or uses any false or counterfeit stamp, tag, certificate or license which is
an imitation of or purports to be a lawful stamp, tag, certificate or license of the kind
required by the provisions of the Article; or who alters the written or printed figures or
letters on any stamp, tag, certificate or license for the purpose of reusing the same in the
payment of fees or charges imposed in this article or who procures the commission of
any such offense by another, shall for each offense be fined not less the One Thousand
Pesos (P1,000.00) or imprisonment for not less than one (1) month nor more than six (6)
months, or both upon the discretion of the Court.

        Section 3.B.12. Unlawful Possession or Use of Instrument not Sealed Before
Using and not Sealed within Twelve (12) Months from Last Sealing. - Any person
making a practice of buying or which is estimated by weight or measure, who has in
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, the
license therefore has expired and has not been renewed in due time, shall be punished
by a fine of One Thousand Pesos (P1,000.00) or by imprisonment for not less than one (1)
month nor more than one (1) 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
fixed thereto remain intact and in the same position and condition in which they were
by official sealer, and the instrument is found not to have been altered or rendered
inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or
alteration, such instrument shall, if presented for sealing promptly on demand of any
authorized sealer or inspector of weight or measures be sealed and the owner possessor
or user of the same shall be subject to no penalty except a surcharge equal to five (5)
times the regular fee fixed by law for the sealing of an instrument of its class, this
surcharge to be collected and accounted for by the same official and in the same manner
as the regular fees for sealing such instruments.

      Section 3.B.13. Alteration of Fraudulent Use of Instruments of Weight or
Measure. - 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,


                                            64
weight or measure, whether sealed or not 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.

        Any person who fraudulently gives short weight or measure in the making of
sale, or who fraudulently takes excessive weight or measure in the making of purchase,
or who, assuming to determine truly the weight or measure, fraudulently misrepresents
the weight or measure therefore, 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 by
imprisonment for not less than one (1) month but not more than six (6) months or both
at the discretion of the Court.

         Section 3.B.14. Compromise Power. - The City Attorney is hereby authorized to
settle an offense which does not involve commission of fraud before a case therefore is
filed in court upon payment of compromise penalty of not less than Two Hundred Pesos
(P200.00).


                      ARTICLE C. PERMIT FEE ON PARADES

      Section 3.C.01. Imposition of Fee. - There shall be collected a permit fee of One
Hundred Fifty Pesos (P150.00) per day on every circus or menagerie parade or other
parades using banners, floats or musical instruments held in the City of Malolos.

        Section 3.C.02 Exemption. - Civic and military parades, and religious procession
shall be exempted from the payment of the permit fee imposed herein.

       Section 3.C.03. Time of Payment. - The fee imposed herein shall be paid to the
City Treasurer‟s Office upon application for a permit to the City Mayor.

        Section 3.C.04. Administrative Provision. - Any person that shall hold a parade
within the City of Malolos shall first obtain a permit from the City Mayor before
undertaking the activity. For the purpose, a written application in prescribed form shall
set forth the name and address of the applicant, the description of the activity, the
place/s where the same will be conducted and such other pertinent information or data
as may be required.


                   ARTICLE D. PERMIT FEE ON FILMMAKING

       Section 3.D.01. Imposition of Fee. - There shall be collected a permit fee of One
Thousand Pesos (P1,000.00) per day from any person that shall go on location-filming
within the territorial jurisdiction of the City of Malolos.

       Section 3.D.02. Time of Payment. - The fee imposed herein all be paid to the
City Treasurer‟s Office upon application for the mayor‟s permit before location-filming
is commenced.

        Section 3.D.03. Surcharge for Late Payment. - Failure to pay the tax prescribed
in this article within the time required shall subject the tax payer 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.


   ARTICLE E. PERMIT FEE ON AGRICULTURAL MACHINERY AND OTHER
                         HEAVY EQUIPMENT


                                           65
        Section 3.E.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 the said machinery, renting out said equipment in the City of
Malolos.

                Tractors - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P1,000.00
                Bulldozers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    1,000.00
                Fork-lifts - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  1,000.00
                Graders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    1,000.00
                Other agricultural machinery or heavy
                equipment not enumerated above - - - - - - - - - - - - -- - -                    1,000.00

       Section 3.E.02. Time and Manner of Payment. - The fee imposed herein shall be
payable to the City Treasurers office prior to the rental of the equipment upon
application for a mayor‟s permit.

       Section 3.E.03. Administrative Provision. - The City Engineer and the City
Agriculturist shall keep a registry of all heavy equipment and agricultural machinery,
which shall include the make and brand of the heavy equipment and agricultural
machinery and name and address of the owner.


              ARTICLE F. SPECIAL PERMIT FEE FOR COCKFIGHTING

       Section 3.F.01. Definitions. - When used in this Article:

   (a) ”Cockfighting” is the sport of pitting or evenly matching gamecocks to engage in
       an actual fight where bets on either side are laid. Cockfighting may also be
       formed as “cockfighting derby; pintakasi or tupada”, or its equivalent in
       different winning localities.

   (b) “Local Derby” is an invitational cockfight participated in by gamecockers or
       cockfighting “afficionados” of the Philippine with “pot money” awarded to the
       proclaimed winning entry.

   (c) “International Derby” refers to the invitational cockfight participated in by local
       and foreign gamecockers or cockfighting “afficionados” with “pot money”
       awarded to the proclaimed winning entry.

        Section 3.F.02. Imposition of Fees. - There shall be collected the following fees
for cockfighting:

   (a) Special cockfights (Pintakasi)- - - - - - - - - - - - - - - - - - - - - - - -
              P2,000.00
   (b) Special derby assessment
          (1) In derbies with winning bet of less then P4,000.00 - - -
              500.00
          (2) In derbies with winning bet of P4,000 and above - - - -
              1,000.00

       Section 3.F.03. Exclusions. - Regular cockfights i,e., those held during Sundays,
legal holidays and local fiestas and international derbies shall be excluded from the
payment of fees herein imposed.

        Section 3.F.04. Time of Payment. - The fees herein imposed shall be payable to
the City Treasurer‟s Office before special cockfights and derbies can be lawfully held.



                                                     66
        Section 3.F.05. Surcharge for Late Payment. - Failure to pay the tax prescribed in
this article within the time required shall subject the tax payer to a surcharge of twenty
five percent (25%) of the original amount of tax due, such surcharge to be paid at the
same time in the same manner as the tax due.

       Section 3.F.06. Administrative Provision. (a) Holding Cockfights - 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 the Entertainment of Tourists or for Charitable Purposes -
The holding of cockfighting may also be allowed for the entertainment of foreign
dignitaries or for tourist or for returning Filipinos commonly known as “Building”, or
for the support of the national fund raising campaigns for charitable purpose as may be
authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in
playground or parks. This privilege shall be extended for only one time, for a period not
exceeding three (3) days, within a year.

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


 ARTICLE G. PERMIT FEE FOR COCKPIT OWNERS / OPERATORS / LICENSEES
                     AND COCKPIT PERSONNEL

       Section 3.G.01. Definitions - When used in this article:

   (a) “Cockpit” includes any place, compound, building or any portions thereof,
       where cockfights, are held, whether or not money bets are made on the results of
       such cockfights.

   (b) “Bet Taker or Promoter” refers to an individual who, alone or with another
       initiates a cockfights, or calls and takes care of bets from owners of both
       gamecocks and those of other bettors before he orders commencement of the
       cockfight and thereafter distributes won bets to the winners after deducting
       certain commission, or both.

   (c) “Gaffer (Mananari)” is a person knowledgeable in the art of arm fighting cocks
       with gaffs on one (1) or both legs.

   (d) “Referee (Sentenciador)” refers to a person who watches and oversees the proper
       gaffing of fighting cocks, determines the physical condition of fighting cocks
       while cockfighting is in progress, the injuries sustained by the cocks and their
       capacity to continue fighting, and decides and make known his decision by word
       or gesture the result of the cockfight by announcing the winner or declaring a tie
       in a contest game.

       Section 3.G.02. Imposition of Fees. - There shall be collected the following fees
from cockpit operators/owners/licensees;

       (1) On cockpit/owners/licensee
            (a) Application filing fee - - - - - - - - - - - - - - - - - - - - - - -   P1,000.00
            (b) Annual cockpit fee - - - - - - - - - - - - - - - - - - - - - - - -      5,000.00


                                                    67
       (2) On cockpit personnel
            (a) Promoters/Host - - - - - - - - - - - - - - - - - - - - - - - - - - -      1,000.00
            (b) Referees(Sentenciador) - - - - - - - - - - - - - - - - - - - - - -          200.00
            (c) Bet Manager (Maciador/Kasador) - - - - - - - - - - - - - - -                500.00
            (d) Derby (Matchmaker) - - - - - - - - - - - - - - - - - - - - - - - -          200.00
            (e) Pit Manager - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     200.00
            (f) Bet Taker(Kristo) - - - - - - - - - - - - - - - - - - - - - - - - - - -     100.00
            (g) Gaffer(Mananari) - - - - - - - - - - - - - - - - - - - - - - - - - -       100.00

       Section 3.G.03. Time and Manner of Payment. -

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

       (b) The cockpit registration fee is also payable upon application for a permit and
           within the first twenty (20) days of January of each year in case of renewal
           thereof.

       (c) The permit fee on cockpit personnel shall be paid to the City Treasurer‟s
           Office before the said personnel participate in a cockfight. Thereafter, the fees
           shall be paid annually upon renewal of the registration during the birth
           month of the concerned personnel.

        Section 3.G.04. Surcharge for the 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 manner as the tax due.

        Section 3.G.05. Administrative Provision. – (a) Ownership, operation and
management of cockpit. - Only Filipino citizens not otherwise inhibited by existing
ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative
capitalization is encouraged.

     (b) Establishment of cockpit. - The Sangguniang Panlungsod shall determine the
number of cockpit to be allowed in the City of Malolos.

       (c) Cockpits size and construction. - Cockpits shall be constructed and operated
within the appropriate areas as prescribed in the Zoning Law or Ordinance. In the
absence of such law or ordinance, the 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 cockpit
which are now in existence and do not conform to this requirements are required to
comply with these provisions within a period to be specified by the City Mayor. The
City Engineer in accordance with existing ordinances, laws and practices, shall make
approval or issuance of building permits for the construction of cockpits.

       (d) Only duly registered promoters, referees, cashiers, bet managers,
matchmakers, or gaffers shall take part in all kind of cockpits held in the City of Malolos.
No owner or operator of a cockpit shall employ or allow participating in a cockpit any of
the abovementioned personnel unless he has registered and paid the fee herein required.

        (e) Upon payment of the fees herein imposed, the corresponding mayor‟s permit
shall be issued.

       Section 3.G.07. Applicability Clause. - The provision of PD 449, the
Cockfighting Law of l974, PD l802, and such other pertinent laws shall apply to all



                                                    68
matters regarding the operation of cockpits and the holding of cockfighting in the City
of Malolos.


                ARTICLE H. BUILDING PERMIT AND RELATED FEES

       Section 3.H.01. Imposition of Fee. - There shall be collected from each applicant
for a building permit fees by the Office of the City Treasurer in pursuant to the rates
provided in the National Building Code of the Philippines, and the Department Order
155, Series of 1992 dated September 25, 1992 of the Department of Public Works and
Highways as follows:

             1. Category I
             a) Buildings with area not exceeding 100 sq.m………………………………P
             25.00
                 b) Buildings with area above 100 sq.m to 200 sq.m…………………………
                 37.50
                 c) Buildings with area above 200 sq.m to 300 sq.m…………………………
                 50.00
                 d) Buildings with area above 300 sq.m to 500 sq.m…………………………
                 100.00
                 e) Buildings with area above 500 sq.m……………………………………….
                 200.00

             2. Category II
                a) Buildings with area up to 5,000 sq.m…………………………………….
                25.00
                b) Buildings with area above 5,000 sq.m up to 10,000 sq.m………………
                50.00
                c).0uildings with area above 10,000 sq.m up to 20,000 sq.m……………..
                100.00
                d) Buildings with area above 20,000 sq.m up to 30,000 sq.m……………..
                200.00
                e) Buildings with area above 30,000 sq.m…………………………………..
                400.00

             3. Category III
                a) Buildings with area up to 5,000 sq.m……………………………………
                15.00
                b) Buildings with area above 5,000 sq.m up to 10,000 sq.m…………….
                50.00
                c) Buildings with area above 10,000 sq.m up to 20,000 sq.m……………
                100.00
                d) Buildings with area above 20,000 sq. m up to 30,000 sq.m…………..
                150.00
                e) Buildings with area above 30,000 sq.m…………………………………
                150.00

       Section 3.H.02. Assessment, Imposition and Collection of Fees. - Pursuant to
Section 203 of the National Building Code (PD 1096) the Building Official is hereby
authorized to collect fees and charges for services rendered in connection with the
processing and issuance of the following building permit and the performance of other
regulatory functions:

1.     Kinds of Permits:

       1.1      Zoning and Land use Verification


                                          69
           1.2     Establishment of Line and Grade
           1.3     Excavation and Ground Preparation Permit
           1.4     Building Permit, for the construction, erection, addition, alteration,
                   renovation, conversion, repair, moving or demolition of residential,
                   commercial, industrial, institutional, recreational, agricultural, ancillary,
                   temporary and other buildings/ structures.

           Examples:
                 Residential       -      Single detached dwellings and duplexes for use of
owner,
                                          “on-campus” dormitories, rectories, convents and
                                          monasteries, residential condominiums owned by
                                          occupants, army barracks, etc.

                   Commercial      -      Single detached dwellings and duplexes for lease,
                                          boarding houses, apartments, accesorias, hotels and
           inns,
                                          “off-campus” dormitories, transportation terminals
and
                                          stations, night clubs and dance halls, restaurants,
markets
                                          and shopping centers, theaters, sports stadia,
grandstands,
                                          gasoline service stations, parking garages, funeral
parlors,
                                          etc.

                   Industrial      -      Factories,     plants,   mills,    arsenals,    breweries,
processing
                                          plants, gas generating plants, shipyards, aircraft
hangars,
                                          slipways, drydocks and piers, lumber mills,
warehouse,
                                          storage tanks, grain and cement silos, etc.

                   Institutional   -      Educational      institutions,     libraries,   museums,
clubhouses,
                                          hospitals, sanitaria, asylums, homes for the aged,
jails,
                                          police and fire stations, places of worship, etc.

                   Recreational    -      Cinemas, billiard halls, disco pads, amusement
houses, etc.

                   Agricultural    -      Barns,      poultry   houses,     hatcheries,   piggeries,
stables,
                                          greenhouses, granaries, etc.

                   Ancillary       -      Garages, carports, tanks, towers, smokestacks and
                                          chimneys, vaults, swimming pools, pelota courts,
aviaries,
                                          aquariums, zoo structures, fire walls and fences
over 1.80
                                          meters in height, etc.

           1.5     Demolition Permit
           1.6     Moving Permit


                                                 70
         1.7    Sanitary/Plumbing Permit, for the installation, alteration or repair of
                sanitary, plumbing, water supply and drainage systems.
       1.8      Electrical Permit, for the installation, alteration or repair of any electrical
system.
       1.9      Temporary Service Connection Permit
       1.10     Pole/Attachment Location Plan Permit
                1.11    Mechanical Permit, for the installation, alteration or repair of
                elevators, lifts, escalators, dumbwaiters, conveyors, boilers, pumps, fans
                and blowers, pressure vessels, furnaces, steam or pneumatically activated
                machinery or heat producing apparatus, air conditioning or refrigerating
                equipment or plant, including piping or duct work and appurtenances
                thereto, gas and fuel supply systems, etc.
         1.12   Fencing permit, for construction of fences up to 1.80 meters in height and
                made of materials other than those mentioned in no. 22.1 of this Rule.
         1.13   Sidewalk Constructive Permit
         1.14   Temporary Sidewalk Enclosure and Occupancy Permit
         1.15   Scaffolding Permit, for the erection of scaffoldings on public areas.
         1.16   Certificate of Use or Occupancy, for full or partial, permanent or
                temporary use or occupancy and any change of use or occupancy.
         1.17   Annual Inspection of building/structures and their sanitary/plumbing,
                electrical and mechanic installations, machinery and equipment.
         1.18   Sign Permit, for the erection, installation, repair, alteration or removal of
                signs, as enumerated in Rule V.
         1.19   Communications/Electronics Permit

2.       Assessment of building permit fees shall be based on the following:

         2.1    Type of Occupancy or Use of Building
         2.2    Cost of Construction*
         2.3    Floor Area
         2.4    Height

              * Cost of Construction is the cost per square meter of floor area of
building, based
              on group classification.

3.       For the purpose of fixing the amount of fees based on the use or occupancy of the
         building/structure, the group occupancy classification of buildings enumerated
         in Section 401 of the National Building Code (PD 1096) shall be the term of
         reference:

         Occupancy groups are classified into five Categories, namely:

         3.1    CATEGORY I -           Residential – This shall comprise Group A and
partly
                                       Group B buildings.
         3.2    CATEGORY II -          Commercial and Industrial – This shall comprise
partly
                                       Group B,C,E,F,G,H and I buildings.
      3.3       CATEGORY III -         Social, Educational and Institutional – This shall
comprise
                                       partly Group C,D,E and H buildings.
         3.4    CATEGORY IV -          Agricultural – This shall comprise partly Group J
                                       buildings.
       3.5      CATEGORY V -           Ancillary – This shall comprise partly Group J
buildings.



                                              71
                                   CLASSIFICATION

CATEGORY                     GROUP                 USE OR OCCUPANCY

Residential
        I                      A            a. Indigenous family dwelling units.
Residential buildings                       b. Single detached dwelling units.
for the exclusive use                       c. Duplexes.
of the owners or non-                       d. School or company staff housing units.
leasing occupants.                          e. Church rectories.

       __________________________________________________________
                            A           a. Multiple dwelling units or high rise
   residential
                                           Condominiums or tenement houses
   which are
                                           Directly owned by/sold to the occupants.
                                        b. School and camp dormitories (on
   campus).
                                        c. Convents and monasteries.
                                        d. Army barracks.

             __________________________________________________________
          II                   B          a. Leased out single detached dwelling
units,
Commercial                                     cottages with more than one independent
                                               sleeping units and duplexes.
                                            b. Boarding or lodging houses.
                                            c. Accesorias, tenement houses and row
houses.
                                            d. Apartment houses and apartels.
                                            e. Hotels, motels, inns, pension houses.
                                            f. Private or “off campus” dormitories.

            __________________________________________________________
                             C           a. Amusement halls and parlors.
                                         b. Billiard halls, pool rooms, bowling alleys.
                                         c. Health studios, reducing salons.
                                         d. Massage and sauna parlors.
                                         e. Dancing schools, disco pads, dance halls.
                                         f. Gymnasia and pelota courts.

          __________________________________________________________
                           E-1         a. Gasoline filling and service stations.
                                       b. Commercial garages and parking
   buildings,
                                          display garages for cars, tractors, etc.
                                       c. Boat storage structures where no work is
   done
                                          except     exchange     of     parts     and
   maintenance
                                          requiring no open flame, welding or the
   use of
                                          highly flammable liquids.
                                       d. Bus depots and terminals.
                                       e. Train stations and terminals.
                                       f. Transportation offices


                                           72
                                       g. Carbarns for street cars and buses.
                                       h. Port and harbor facilities, landings, pier
sheds,
                                          ferry landing stations.
                                       i. Airport terminal buildings, heliports.
                                       j. Piers and wharves.

        __________________________________________________________
                         E-2         a. General wholesale and retail stores.
                                     b. Shopping centers and supermarkets.
                                     c. Local wet and dry markets.
                                     d. Restaurants having an occupant load of
les than
                                        100 persons.
                                     e. Drinking and dining establishments
having an
                                         occupant load of less than 100 persons.
                                     f. Day and night clubs, bars and cocktail
lounges,
                                          beer gardens.
                                     g. Paint stores without bulk handling.
                                     h. Engraving, photo developing and
printing
                                         shops.
                                     i. Photographer and painter studios,
tailoring and
                                        haberdashery shops.
                                     j. Printing and publishing plants and offices.
                                     k. Office buildings.
                                     l. Financial institutions.
                                     m.      Funeral    parlors,   morgues     and
crematories.
                                     n. Memorial and mortuary chapels.
                                     o. Telephone and telegraph exchanges.
                                     p. Radio and TV broadcasting and
transmitting
                                         studios.
                                     q. Battery shops, auto repair shops.
                                     r. Factories and workshops using non-
highly
                                        flammable or non-combustible materials.
                                     s. Bakeries, pastry shops, bakeshops.

       __________________________________________________________
                       E-3          a. Aircrafts hangars.
                                    b. Open parking garages where no repair
work is
                                       done except exchange of parts and
maintenance
                                       requiring no open flame, welding or the
use of
                                       highly flammable liquids.

         __________________________________________________________
                          H-1         Assembly buildings with stage and having
an



                                      73
                                            occupant load of less than 1000 in the
    building:
                                            a. Theaters and auditoriums.
                                            b. Concert halls and opera houses.
                                            c. Convention halls.
                                            d. Theater-restaurants.
                                            e. Little theaters, audio-visual rooms.

             __________________________________________________________
                             H-2          Assembly buildings without stage and
having an
                                            occupant load of 300 or more;
                                            a. Dance halls, cabarets, ballrooms.
                                            b. Skating rinks.
                                            c. Cockfighting arenas.

             __________________________________________________________
                             H-3          Assembly buildings without stage and
having an
                                            occupant load of less than 300.
                                            a. Dance halls, ball rooms.
                                            b. Skating rinks.

             __________________________________________________________
                             H-4          a. Sports stadiums.
                                          b. Reviewing stands.
                                          c. Covered amusement parks.
                                          d. Boxing arenas, jai-alai stadiums.
                                          e. Race tracks and hippodromes.

             __________________________________________________________
                             I            Assembly buildings with stage and having
a
                                            occupant load of 1000 or more.
                                            a. Collisea and sports complexes.
                                            b. Theaters and convention halls.
                                            c. Concert halls and opera houses.

             __________________________________________________________
Industrial                   F            a. Ice plants and cold storage plants.
                                          b. Power plants (thermal, hydro-electric or
                                             geothermal.)
                                          c. Pumping plants (water supply, storm
drainage,
                                               sewerage and irrigation.
                                            d. Dairies and creameries.
                                            e. Factories and workshops                using
incombustible or
                                               non-explosive materials.
                                            f. Rice mills, sugar centrals.
                                            g. Breweries, bottling plants, canneries and
                                               tanneries.

             __________________________________________________________
                             G-1          Storage and handling of hazardous and
highly
                                            flammable materials:


                                           74
                                           a. Storage tanks, buildings for storing
gasoline,
                                             acetylene, LPG, calcium carbide, oxygen,
                                             hydrogen, etc.
                                           b. Armories and arsenals, munitions
factories.
                                           c. Match factories.
                                           d. Fireworks factories.
                                           e. Plastics resins plants (monomer and
polymer)
                                           f. Plastics compounding plants.
                                           g. Plastics processing plants.
                                           h. Factories for highly flammable chemicals.
                                           i. Acetylene, oxygen generating plants.
                                           j. Cooking oil and soap processingplants.

             __________________________________________________________
                             G-2          Storage and handling of flammable
materials:
                                           a. Dry cleaning plants using flammable
liquids.
                                           b. Paint stores with bulk handling.
                                           c. Paint shops and spray painting rooms.
                                           d. Sign and billboard painting shops.

             __________________________________________________________
                             G-3          a. Wood working establishments, lumber
and
                                             timber yards.
                                           b. Planing mills and sawmills, veneer
plants.
                                           c. Wood drying kilns
                                           d. Pulp, paper and paperboard factories.
                                           e. Wood and cardboard box factories.
                                           f. Textile and fiber spinning mills.
                                           g. Garment and undergarment factories.
                                           h. Factories where loose combustible fibers
or dirt
                                               are     manufactured,     processed    or
generated.
                                           i. Warehouses where highly combustible
materials
                                              are stored.
                                           j. Grains and cement silos.

             __________________________________________________________
                             G-4          a. Repair garages and shops.
                                          b. Shipyards, slipways and drydocks.
                                          c. Factories for engines and turbines and
attached
                                               testing facilities.

             __________________________________________________________
                             G-5          a. Aircraft repair hangars.
                                          b. Manufacture and assembly plants, repair
and



                                          75
                                                testing shops for aircraft engines and
parts.

            __________________________________________________________
        III                 C            a. Educational institutions (school, colleges,
Educational,                                universities,      vocational      schools,
seminaries and
Social and                                  novitiates), including school auditoriums,
Institutional                               gymnasia,      reviewing stands, little
theaters and
                                            concert halls.
                                         b. Libraries, museums, exhibition halls and
art
                                            galleries.
                                         c. Civic centers.
                                         d. Clubhouses, lodges.
                                         e. Community centers.
                                         f. Golf club buildings.

            __________________________________________________________
                            D-1          a. Mental hospitals, mental sanitaria, mental
                                            asylums.
                                         b. Jails, prisons, reformatories, correctional
                                            institutions.
                                         c. Rehabilitation centers.
                                         d. Leprosaria.
                                         e. Quarantine stations.

            __________________________________________________________
                            D-2          a. Nursery schools, nurseries and children‟s
                                            hospitals for full time care of children
below
                                               kindergarten age.
                                            b. Hospitals, sanitaria, nursing homes with
non
                                               ambulatory patients.
                                            c. Homes for the aged.

            __________________________________________________________
                            D-3          a. Nursing homes for ambulatory patients.
                                         b. Kindergarten schools, homes for children
of
                                               kindergarten age or over.
                                            c. Orphanages.

            __________________________________________________________
                            E-2          a. Police and Fire Stations.
                                         b. Guard houses.

                             H              Churches,    mosques,     temples,   shrines,
chapels and
                                            similar places of worship.

           __________________________________________________________
         V                 J-1          Agricultural buildings and sheds, including
barns,



                                           76
Agricultural                                   poultry      houses,   piggeries,   hatcheries,
stables,
                                               cowsheds; also greenhouses, granaries and
other
                                               structures for the storage of agricultural
products.

              __________________________________________________________
       V                      J-1          Private garages, carports.
Ancillary
                               J-2             a. Fences over 1.80 meters high, separate
fire walls.
                                               b. Steel and concrete tanks.
                                               c. Towers and silos, smokestacks and
chimneys.
                                               d. Swimming pools, including shower and
locker
                                                  rooms.
                                               e. Stages, platforms and similar structures.
                                               f. Pelota courts.
                                               g. Aviaries and aquariums, zoo structures.


       Regardless of the type of construction, the cost of construction of any building
for the purpose of assessing the corresponding permit and certificate of occupancy is
hereby fixed as follows:


                                               Category                Category
Category
                                               I, II, III                 IV
              V

Cost/Square Meter                              800.00                    160.00
                                      400.00


         No fees shall be charged on the following applications:

1.       Construction/addition/renovation/alteration of traditional indigenous family
         dwelling units as defined under Section 209 of National Building Code.

Construction/addition/renovation/alteration of public buildings. For purposes of this
      Rule the term “PUBLIC BUILDING OR STRUCTURE” refers to any building
      owned, occupied and operated by regular and/or specialized agencies or offices
      performing purely governmental functions.

Construction/addition/renovation/alteration introduced or undertaken by the National
      Housing Authority on government owned tenement houses another housing
      units while the title of the lot is still under the name of the government.

Reconstruction of buildings or structures damaged or destroyed by typhoons, fires
      earthquakes or other calamities, provided that the cost of such reconstruction
      shall not exceed twenty percent (20%) of the original constructin cost based on
      the schedule of rates provided in this Rule and that an application therefore is
      filed in the Building Official together with the Certificate of Damage which shall
      be obtained from the Office of the Building Official not later than thirty (30) days
      after the occurrence of such calamity.

                                            77
Construction of buildings or structures by civic organizations, charitable institutions to
      be donated to the government for public use.

Construction/addition/renovation/alteration/repair of buildings/structures and/or
      electrical equipment/installations owned by electric cooperatives organized
      and/or operating pursuant to PD 269. However, individual household members
      of such cooperatives are not exempt.

Zoning and Land Use Verification Fee:
    a) Category      I……………………………………………………………………………
P5.00
    b) Category       II…………………………………………………………………………..
15.00
    c) Category      III………………………………………………………………………….
10.00
    d) Category       IV…………………………………………………………………………
2.50
    e) Category     V…………………..        according to Category of principal
building/structure.

All sides fronting or abutting-streets, esteros, rivers and creeks:
        a.1     First   10     meters……………………………………………………………
    10.00
        a.2     Every meter or fraction thereof in excess of 10 m…………………….
    .50

Schedule of Building Permit Fees:

       The Building Permit Fee includes the excavation fee for foundation. However,
while the application is still being processed, the Building Official may allow excavation
for foundation and basement, for which the following fees shall be charged:

         a)    Excavation for foundation per cu.m of excavation…………………….
     2.00
         b)    Excavation for basement, per cu.m of excavation……………………
     2.00

NOTE:          The fee paid thereof shall be deducted from the total building permit fees.

7.      Construction/addition/renovation/alteration of buildings under CATEGORY I
        shall be assessed according to the following rates:

                               AREA                             Fee/sq.m

                a) Original complete construction              Exempted
                    up to 20 sq. m

                b) Additional/renovation                           P 1.50
                    up to 20 sq. m *

                c) Above 20 sq.m                                     1.50
                    up to 50 sq. m

                d) Above 50 sq. m                                    3.00
                    up to 100 sq. m



                                           78
              e) Above 100 sq. m                                       4.00
                  up to 150 sq. m

               f) Above 150 sq. m.                                   5.00
             *       Regardless of floor area of original construction.

NOTE:        For CATEGORY I buildings the area and the rate corresponding to the
             proper area bracket are multiplied directly.

             Example:       A single detached dwelling with a floor area of 75 sq. m.

             Sample Computation:
                   Floor Area                              =          75 sq. m.
                   Therefore area bracket is (d)
                   Fee                                     =          P4.00/sq. m.
                   Building Permit Fees: 75 x 4.00         =          P 300.00

Construction/addition/renovation/alteration of buildings under CATEGORY II shall
   be assessed according to the following rates:

                        AREA (In sq. m)                        Fee/sq. m

                a) Up to 5,000                              P 9.60

                b) Above 5,000 up to 6,000                     8.80

                c) Above 6,000 up to 7,000                     8.40

                d) Above 7,000 up to 8,000                     8.00

                e) Above 8,000 up to 9,000                     7.60

                f) Above 9,000 up to 10,000                    7.40

                g) Above 10,000 up to 15,000                   6.40

                h) Above 15,000 up to 20,000                   5.60

                i) Above 20,000 up to 30,000                    4.80

                j) Above 30,000                                 4.00

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

             Example:       An industrial building having a floor area of 32,000 sq.m to
                            be constructed in a first class city outside Metro Manila.
                            The 2nd column of fees is to be used.

Computation for Building Permit Fee:
  First 5,000 sq. m @ 6.00 ……………………..……………………………….                                   P
  30,000.00



                                          79
      Next 1,000 sq. m @ 5.50 ……………………………………………………..     P
      5,500.00
      Next 1,000 sq. m @ 5.25 ……………………………………………………..
      5,250.00
      Next 1,000 sq. m @ 5.00 …………………………………………………….
      5,000.00
      Next 1,000 sq. m @ 4.75 ………………………………………………………
      4,750.00
      Next 1,000 sq. m @ 4.60 ………………………………………………………
      4,600.00
      Next 1,000 sq. m @ 4.00 ……………………………………………………….
      20,000.00
      Next 5,000 sq. m @ 3.50 ………………………………………………………
      17,500.00
      Next 10,000 sq. m @ 3.00 ……………………………………………………..
      30,000.00
      Last 2,000 sq. m. @ 2.50 ……………………………………………………….
      5,000.00
      Total    Building      Permit Fee …………………………………………………….
          P127,600.00

9.      Construction/addition/renovation/alteration of buildings under CATEGORY
        III shall be assessed according to the following rates:

                            AREA                         Fee/sq. m.

              a) Up to 5,000 sq. m                          P 8.00

              b) Above 5,000 up to 6,000                     7.50

              c) Above 6,000 up to 7,000                     7.00

              d) Above 7,000 up to 8,000                     6.50

              e) Above 8,000 up to 9,000                     6.00

              f) Above 9,000 up to 10,000                    5.50

              g)Above 10,000 up to 15,000                    5.00

              h) Above 15,000 up to 20,000                   4.50

              i)Above 20,000 up to 30,000                    4.00

              j) Above 30,000                                3.00

NOTE:          Computation of the building permit fee for CATEGORY III building
               follows the example of CATEGORY II above.

10.     Construction/addition/renovation/alteration of buildings/structure under
        CATEGORY IV for agricultural purposes (includes greenhouses, granaries,
        barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other
        structures for the storage of agricultural products and the like) shall be assessed
        according to the following rates:

                            AREA                          Fee/sq. m.



                                             80
                a) Up to 20 sq. m                         Exempted

                b)Above 20 sq. m                             1.00
                   up to 500 sq. m.

                c) Above 500 sq. m                            .80
                    up to 1,000 sq. m

                d) bove 1,000 sq. m                           .70
                    up to 5,000 sq. m

                e) Above 5,000 sq. m                         .50
                    up to 10,000 sq. m

                f) Above 10,000 sq. m                        .20

NOTE:          Computation of the building permit fee for CATEGORY IV buildings
               follows the example of CATEGORY II above.

11.     Construction/addition/renovation/alteration of buildings/structures under
        CATEGORY V shall assess in accordance with the following:

        a. Buildings belonging to Division I of Group J Occupancies, such as private
           garages and carports (excluding sheds and agricultural buildings grouped
           under CATEGORY IV) shall be charged 50% of the rate of the principal
           building of which they are accessories.
        b. All parts of buildings which are open on two or more sides, such as
           balconies, terraces, lanais and the like, shall be charged 50% of the rate of the
           principal building of which they are a part.
        c. Aviaries, aquariums, zoo structures and the like shall be charged in
           accordance with the rates for agricultural structures provided above.
        d. Fees for other ancillary structures includes under Division 2 of Group J
           Occupancies are provided for elsewhere in this Rule, under proper headings.

12.     Footings or foundations of buildings/structures permitted under Section 1002 of
        the Code:

       Per sq. m. or fraction thereof of footing or foundation encroachment………
P200.00

13.     Buildings with a height of more than eight (8.00) meters shall be charged an
        additional fee of twenty centavos (.20) per cubic meter above eight (8.00) meters.

               The height shall be measured from the ground level up to the bottom of
        the roof slab or the top line of girt, whichever applies.

14.     Alteration/renovation/improvement         on     vertical  dimensions     of
        buildings/structures, such as facades, exterior and interior walls, shall be
        assessed in accordance with the following rates:

                                                           Concrete, bricks or
                                                           C.H.B and the like
                                                                   Others

               per sq. m of vertical area ………………………                   P2.00
P1.50



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15.     Alteration/renovation/improvement         on      horizontal    dimensions      of
        buildings/structures, such as floorings, ceilings and roofing shall be assessed in
        accordance with the following percentages of the fees prescribed under this Rule,
        whichever CATEGORY applies.

               a) Concrete, bricks or tiles and the like……………………………………..
               50%
               b)   Others……………………………………………………………………….
               30%

16.     Repairs on Buildings/Structures:

        16.10.1 Categories I,II and III;
            a) Repairs costing up to P5,000.00 ………………………………………….
                Exempted
            b) Repairs more than P5,000 shall be charged 1% of the estimated cost of
                repair.
        16.10.2 Category IV:
            a) Repairs costing up to P 1,000.00………………………………………….
                Exempted
            b) Repairs costing more than P1,000.00 shall be charged 1% of the estimated
                cost of repair.
        16.10.3 Category V:
            a) Repairs costing up to P2,000.00……………………………………………
                Exempted
            b) Repairs costing more than P2,000.00 shall be charged 1% of the estimated
                cost of
                repair.

17.     Raising of Buildings/Structures:

               Assessment of fees for raising of any building/structure shall be based on
        the new usable floor area generated.
               The fees to be charged shall be as prescribed under this Rule, whichever
        category applies.

18.     Demotion/Moving of Building/Structures:

        a) Demotion Fee, per sq. m. of area involved…………………………………..
               P 2.00
        b) Moving Fee *, per sq. m. of area of building/structure to be moved……..
           2.00
           * If a building/structure, for which a moving permit has been issued, is
               already covered by a building permit and certificate of occupancy a new
               building permit shall not be required therefore at its new site.

NOTE:          Before the issuance of a moving permit:

               1. If the building/structure to be moved will pass over any
                  highway/street/road, a clearance shall first be obtained by the owner
                  from the proper hightways/traffic authority.
               2. Should any utility line be affected, the utility company concerned
                  shall be notified by the owner and clearance secured from them.
                     a. Any building moved within or into any fire zone shall be
                          made to comply with all the requirements for buildings in that
                          fire zone.



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19.      Construction of Slipways

       Per lineal meter or fraction thereof slipway………………………………….
P150.00

NOTE:           This fee includes the cradle. However, the winch motor shall be charged
                separately.

20.      Construction of Dry Docks

         Per cubic meter or fraction thereof………………………………………………..
P20.00

NOTE:           The pumps and motors shall be charged separately.

21.      Construction of Wharves, Docks and Piers:

            a) Wood per sq. m. or franction thereof…………………………………….
                P2.00
            b) Reinforced concrete, per sq. m or fraction thereof……………………..
            4.00

22.      Construction of Pier Sheds/Warehouses/Camarines:*

         See Schedule of Fees under No. 3 of this Rule. (Category II Buildings.)
             * Before the issuance of the building permit, clearance shall first be
                obtained by the owner from the proper authority, such as the Philippine
                Ports Authority, Philippine Coast Guard, Bureau of Public Works, etc.

23.      Ancillary Structures:

            23.1        Bank and Records Vaults per cu.m. or fraction thereof
                        ……………………………………………………….………………
                              P30.00
            23.2        Swimming Pools:
                           a) Residential, per cu.m or fraction thereof
                              ……………………………..…………………………………
                              5.00
                           b) Commercial, per cu.m or fraction thereof
                              ……………………………………………………………….
                                     15.00
                           c) Social/Institutional, per cu.m. or fraction thereof
                              …………………………………………………………………
                                     10.00

NOTE:           Swimming pools improvised from local indigenous materials such as
                rocks, stones and/or small boulders and with plan cement flooring shall
                be charged 50% of the above rates.

                        Ancillary structures to swimming pools, such as shower rooms,
                locker rooms and the like shall be charged 50% of the rates corresponding
                to the Category of swimming pool, as provided for under 2 and 4 of this
                Rule.

            23.3    Constuction of firewalls separate from the building:
                    Per sq. m or fraction thereof



                                            83
               …………….……………………………………………………………
               P2.00
               Provided, that the minimum fee shall be
               …………………………….……………………………………………
               40.00
        23.4   Construction /erection of towers:
               Including Radio and TV towers, water tank supporting structures and
               the like:
                   a) Residential……………………………………………
                       Exempted
                   b) Commercial                       Self-Supporting
                          Trilon(Guyed)

                     1. Up to 10 meters in height       2,000.00
                         200.00
                     2. Every meter or fraction thereof
                         in excess of 10 m.              100.00
                         10.00
                  c) Institutional
                     1. Up to 10 meters in height       1,500.00
                         100.00
                     2. Every meter or fraction thereof
                         in excess of 10 m.                100.00
                         10.00

NOTE:      Towers with platforms or floors shall be charged an additional fee in
           accordance with the rules.

        23.5   Commercial/Industrial Storage Silos:
                  a) Up to 10 meters in height
                     ……………………………………………….……………
                     P2,000.00
                  b) Every meter or fraction thereof in excess of 10 m
                     …………………………………………….………………………..
                     100.00
NOTE:      Silos with platforms or floors shall be charged an additional fee in
           accordance with the rules.

        23.6     Construction      of    Smoke       estacks     and  Chimneys   for
                Commercial/Industrial use:
            23.6.1 Smokestacks:
                a) Up to 10 meters in height, measured from the base
                    …………………………………………………………………..
                P200.00
                b) Every meter or fraction thereof in excess of 10 m
                    ……………….. …………………………………………………
                10.00
            23.6.2 Chimneys:
                a) Up to 10 metersin height, measured from the base
                    ………………………………………………………………..
                    P40.00
                b) Every meter or fraction thereof in excess of 10 m
                    ……………….. ………………………………………………
                    1.00
        23.7    Construction of Commercial/Industrial Fixed Ovens:
                Per sq. m or fraction thereof of interior floor areas



                                       84
               ……………………………………………………………………
               P40.00
        23.8   Construction of Industrial Kiln/Furnace:*
                  Per cu.m. or fraction thereof of volume
                  ……………………………………………………………….
10.00
                   *    Furnaces connected with boilers are exempt from this fee. The
                        fee for the boiler includes the fee for the furnace.
        23.9    Construction of reinforced concrete or steel tanks for Category I
                buildings:
                a) Up        to     2      cu.m………………………………………………
                            Exempted
                b) Every cu.m or fraction thereof in excess of 2 cu.m…..
                    10.00
        23.10 Construction          of      Reinforced       Concrete        Tanks  for
                Commercial/Industrial Use:
                a) Up to 10 cu.m………………………………………………
                    400.00
                b) Every cu.m or fraction thereof in excess of 10 cu.m……
                    20.00
        23.11 Construction of Waste Treatment Tanks: (Including Sedimentation and
                Chemical Treatment Tanks) per cu.m. of Volume
                …………………………….…………………………………………
                2.00
        23.12 Construction of Steel Tanks for Commercial/Industrial use:
            23.12.1 Above Ground:
                a) Up to 10 cu.m….…………………………………………..
                P400.00
                b) Every cu.m or fraction thereof in excess of 10 cu.m up to 100 cu.m
                    ……………………………………………………………….
                20.00
                c) Every cu.m or fraction thereof in excess of 100 cu.m up to 1,000
                cu.m
                    ……………………………………………………………….
                16.00
                d) Every cu.m or fraction thereof in excess of 1,000 cu.m up to 5,000
                cu.m
                    ……………………………………………………………….
                12.00
                e) Every cu.m or fraction thereof in excess of 5,000 cu.m up to 10,000
                cu.m
                    ……………………………………………………………….
                8.00
                f) Every cu.m or fraction thereof in excess of 10,000 cu.m up to
                20,000 cu.m
                    ……………………………………………………………….
                6.00
                g) Every cu.m or fraction thereof in excess of 20,000 cu.m
                    ………………………………………………………………
                4.00
            23.12.2 Underground:
                a) Up to 20 cu.m………………………………………………
                600.00
                b) Every cu.m or fraction thereof in excess of 20 cu.m……
                20.00
        23.13 Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
            23.13.1 Underground:


                                        85
                    Per cu.m or fraction thereof of excavation…………………………..
             2.00
             23.13.2 Saddle or trestle mounted horizontal tanks:
                     Per cu.m or fraction thereof of volume of tank……………………..
             2.00
             23.13.3 Reinstallation of vertical storage tanks shall be considered as new
                     construction. Corresponding fees shall be charged in accordance
                     with 17.11.1 above.
         23.14 Booths, Kiosks, Platforms, Stages and the like:
             23.14.1 Construction of permanent type booths, kiosks, platforms, stages
                     and the like:
                     Per sq.m or fraction thereof of floor area…………………………….
             8.00
             23.14.2 Construction of temporary tpe booths, kiosks, platforms, stages,
                     field offices, laborer‟s quarters and the like:
                     Per sq.m or fraction thereof of floor area……………………………
             4.00
             23.14.3 Inspection of knock-down type temporary booths, platforms,
                     stages and the like:
                     Per unit…………………………………………………………………
             20.00

24.   Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries
      and Memorial Parks:

         24.1   Plain tombs, monuments without
                backdrop wall, canopy or roofing                        Exempt
         24.2   Canopied tombs, whether partially or
                totally roofed over, per sq.m of covered area           3.00
         24.3   Semi-enclosed mausoleums, whether
                canopied or not, per sq.m of built-up area              4.00
         24.4   Totally enclosed mausoleums, per
                sq.m of floor area                                      8.00
         24.5   Multi-level interment niches, per sq.m
                of floor area, per level                                3.00

25.   Sanitary/Plumbing Permit Fees:

         25.1 Installation Fees:
             a) One unit, composed of one water closet, two floor drains, one
                 lavatory, two faucets and one shower head
                 …………….………………………………………………..                           P20.00
             b) Every fixture in excess of one unit:
                     1. Each water closet……………………………………                  6.00
                     2. Each floor drain…………………………………….                  2.00
                     3. Each sink……………………………………………                       2.00
                     4. Each lavatory………………………………………..                   6.00
                     5. Each faucet………………………………………….                     1.50
                     6. Each shower head……………………………………                   1.50
                     7. Each slop sink…………………………………………                   6.00
                     8. Each urinal…………………………………………….                    3.00
                     9. Each bathtub…………………………………………..                   6.00
                     10. Each grease trap………………………………………                 6.00
                     11. Each garage trap………………………………………                 6.00
                     12. Each bidette……………………………………………                   3.00
                     13. Each dental cuspidor…………………………………               3.00
                     14. Each gas-fired water heater…….……………………          3.00


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                    15. Each drinking foundation……………………………                       1.50
                    16. Each bar or soda fountain sink………………………                   3.00
                    17. Each laundry sink…………………………………….                          3.00
                    18. Each laboratory sink…………………………………                         3.00
                    19. Each fixed-type sterilizer……………………………                     1.50
                    20. Each water meter………………………………………                           1.50
         25.2   Construction of septic vault:
             a) Category I (Residential)……………………………………
                    Exempted
             b) All other categories:
                1. Up to 5 cu.m of digestion chamber………………………                    20.00
                2. Every cu.m or fraction thereof in excess of 5 cu.m…….          6.00

26.   Electrical Permit fee:

         26.1    Lighting and Power system:
             a)  Each switch, lighting and /or convenience outlet………….             .80
             b)  Each remote control master switch…………………………..                   20.00
             c)  Each special purpose outlet of 20 amperes capacity or more…..     2.00
             d)  Each time switch……………………………………………….                               2.00
         26.2    Appliances for commercial/industrial use:
             a)  Each range or heater:
                 1. Up to 1 KW……………………………………………………                                2.00
                 2. Every KW or fraction thereof in excess of 1 KW…………            1.00
             b) Each refrigerator or freezer……………………………………                        4.00
             c) Each washing machine or dryer………………………………                         4.00
             d) Each commercially used hair curling apparatus or hair dryer… 4.00
             e) Each fixed-type electric fan………………………………………                       2.00
             f) Each electric typewriter, cash register or addig machine………       2.00
         26.3    Electrical equipment or apparatus for commercial/industrial use:
             a) Each electric bell, annunciator system…………………………… 4.00
             b) Each fire alarm unit………………………………………………..                          2.00
             c) Each arc (light) lamp………………………………………………                          10.00
             d) Each flasher, beacon light………………………………………….                        4.00
             e) Each X-ray Equipment…………………………………………….. 20.00
             f) Each battery charging rectifier…………………………………… 10.00
             g) Each electric welder:
                 1. Up to 1 KVA/KW………………………………………………                               4.00
                 2. Every KVA/KW or fraction thereof in excess of 1 KVA/KW…
             h) Each Neon sign transformer………………………………………..
             i) Each Neon sign unit…………………………………………………
             j) Each telephone switchboard: (PBX, PABX, TELEX machine, etc.) 10.00
             k) Each trunkline………………………………………………………. 4.00
             l) Each telephone apparatus…………………………………………. 2.00
             m) Each intercom master………………………………………………. 2.00
             n) Each slave……………………………………………………………. 1.00
         26.4    Motion Picture Projectors for commercial use:
             a) 16 mm, per unit……………………………………………………… 60.00
             b) 35 mm, per unit……………………………………………………… 80.00
             c) 70 mm and above, per unit…………………………………………
                 140.00
         26.5    TV Cameras for commercial/industrial use:
             Per unit………………………………………………………………….                                  40.00
         26.6    Motors and Controlling Apparatus:
             Per unit:
             a) Up to ¼ HP…………………………………………………………..                                 4.00
             b) Above ¼ HP up to 1 HP……………………………………………                             6.00


                                         87
    c) Above 1 HP up to 5 HP…………………………………………….                                8.00
    d) Above 5 HP up to 10 HP…………………………………………..                              12.00
    e) Above 10 HP up to 20 HP…………………………………………                               20.00
    f) Every HP in excess of 20 HP………………………………………                             1.00
26.7    Generators (AC or DC):
    Per unit:
    a) Up to 1 KW…………………………………………………………..                                    4.00
    b) Above1 KW up to 5 KW……………………………………………                                 8.00
    c) Above 5 KW up to 10 KW………………………………………….                               10.00
    d) Above 10 KW up to 20 KW………………………………………..                              20.00
    e) Every KW or fraction thereof in excess of 20 KW………………                  1.00
26.8    Transformer and Sub-Station Equipment:
    a) Each transformer up to 1 KVA……………………………………                             2.00
    b) Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA,
        (based on nameplate rating)……………………………………..                           1.00
    c) Each transformer above 2,000 KVA………………………………
        2,000.00
    d) Each safety switch or circuit breaker up to 50 amperes and not
        exceeding         600      volts………………………………………………
        2.00
    e) Each safety switch, air circuit breaker, oil circuit breaker or vacuum
        circuit breaker, other than motor controlling apparatus, above 50
        amperes up to 100 amperes, and not exceeding 600 volts……..
        4.00
    f) Every 50 amperes or fractin thereof in excess of 100 amperes……
        1.00
    g) Every 10,000 amperes or fraction thereof of interrupting capacity of
        every air circuit breaker, oil circuit breaker or vacuum
        circuit breaker operating above 600 volts………………………..
        4.00
26.9    Each temporary lighting or convenience outlet for celebration, ferias
        or construction purposes…………………………………………..
        0.80
26.10 Other electrical apparatus or appliances not otherwise provided for in
        the section:
    Every KW or fraction thereof………………………………………..
    4.00
26.11 Temporary Current Connection:
    a) Temporary Current Connection Permit shall be issued for testing
        purposes only in commercial and/or industrial establishments.
             Regular fees shall be charged and collected in accordance with the
        fees prescribed in this section.
    b) If no final approval is issued within 60 days, a new wiring permit
        shall be secured and all corresponding permit shall be paid.
26.12 Pole/Attachment Location Plan Permit:
    a) Approved Pole Location Plan Permit, per pole:
             All other cities and municipalities………………………….                  10.00
    b) Approved Attachment Location Plan Permit, per attachment:
             All other cities and municipalities…………………………… 10.00
26.13 Miscellaneous Fees:
    26.13.1 Each union separation, alteration, reconnection or relocation of
    electric
             meter:
        a) Residential…………………………………………………….. 10.00
        b) Commercial/Industrial……………………………………… 40.00
        c) Institutional…………………………………………………… 20.00
    26.13.2 Issuance of Wiring Permit:


                                 88
                   a) Residential……………………………………………………..                               8.00
                   b) Commercial/Industrial………………………………………                           30.00
                   c) Institutional……………………………………………………                               7.00

27.     Mechanical Permit Fees:

            27.1 Refrigeration, Air Conditioning and Mechanical Ventilation:
                a) Refrigeration (cold storage), per ton or fraction thereof……….. 40.00

NOTE:          Household refrigeration, freezers, fans, etc. used in single detached,
               duplex or multiple family dwellings are exempted from permit fees.

               b) Ice Plants, per ton or fractin thereof……………………………… 60.00
               c) Package and Centralized Air Conditioning Systems:
                  1. Up to 100 tons, per ton……………………………………… 80.00
                  2. Every ton or fraction thereof above 100 tons……………… 40.00
               d) Window type air conditioners, per unit……………………….. 60.00

NOTE:          Window type air conditioners used in single detached, duplex or
               multiple family dwellings are exempted from permit fees.

               e) Mechanical Ventilation, per HP or fraction thereof of blowers or fan,
                  or   metric   equivalent………………………………………………….
                     20.00

NOTE:          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/inspecton fees, and shall not be considered
               individually.
               For evaluation purposes:

               1. For ice making:
                      3.5 HP per ton, for compressors up to 50 tons capacity.
                      3.25 HP per ton, for compressors above 50 tons up to 200 tons
capacity.
                      3.10 HP per ton, for compressors above 200 tons capacity.
               2. For Air Conditioning
                      1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity.
                      1.10 HP per ton, for compressors above 5 tons up to 50 tons
capacity.
                      1.00 HP per ton, for compressors above 50 tons capacity.
               3. For Commercial/Industrial Refrigeration without Ice Making:
                      1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity.
                      1.4 HP per ton, for compressors above 5 tons up to 50 tons
capacity.
                       1.3 HP per ton, for compressors above 50 tons capacity.
            27.2   Escalators and Moving Walks:
                a) Up to 50 lineal meters, per lineal meter or fraction thereof……….
                       20.00
                b) Every lineal meter or fraction thereof in excess of 500
                   lineal     meters…………………………………………………………….
                       10.00
            27.3   Elevators, per unit:
                a) Up to 1,000 kg. Capacity……………………………………………
                   4,000.00
                b) Above 1,000 kg. Capacity…………………………………………..
                   5,000.00


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            c) Freight elevators……………………………………………………
               5,000.00
            d) Motor driven dumbwaiters………………………………………..
               400.00
            e) Construction elevators for materials……………………………..
               1,000.00
            f) Car            Elevators……………………………………………………..
               5,000.00
        27.4   Boilers, per unit:
            a) Up to 10 HP………………………………………………………….
               400.00
            b) Above 10 HP up to 30 HP………………………………………….
               600.00
            c) Above 30 HP up to 50 HP………………………………………….
               800.00
            d) Above 50 HP up to 70 HP………………………………………….
               1,000.00
            e) Above 70 HP up to 90 HP………………………………………….
               1,200.00
            f) Above 90 HP up to 100 HP ………………………………………..
               1,400.00
            g) Every HP above 100 HP……………………………………………
               4.00

NOTE:      Boiler rating shall be computed on the basis of one (1) sq.m of heating
           surface for one (1) boiler HP.

        27.5 Pressurized Water heaters, per unit……………………………………
                  200.00

NOTE:      Pressurized water heaters used in single detached, duplex or multiple
           family dwellings are exempted from permit fees.

        27.6 Water sump and sewage pumps for buildings/structures used for
            commercial/industrial purposes, per unit:
            Per HP or fraction thereof…………………………………………………
40.00
        27.7 Automatic fire extinguishers, per sprinkle head………………………
            2.00
            27.8 Stationary Standby Generating Sets, per unit:
            a) Up to 10 HP………………………………………………………………..
                    300.00
            b) Above to 10 HP up to 30 HP……………………………………………..
                    400.00
            c) Above 30 HP up to 50 HP……………………………………………….
                    500.00
            d) Above 50 HP up to 70 HP………………………………………………..
                    600.00
            e) Above 70 HP up to 90 HP……………………………………………….
                    700.00
            f) Above 90 HP up to 100 HP……………………………………………..
                    800.00
            g) Every HP above 100 HP…………………………………………………
                2.00
        27.9 Compressed Air, Vacuum, Institutional and/or Industrial Gases,
            Per outlet………………………………………………………………………
10.00


                                      90
           27.10 Other Internal Combustion Engines, including cranes, forklifts, loaders,
               pumps, mixers, compressors and the like, not registered with the LTC:
               a) Up to 10 HP………………………………………………………………..
                       200.00
               b) Above to 10 HP up to 30 HP……………………………………………..
                       260.00
               c) Above 30 HP up to 50 HP……………………………………………….
                       320.00
               d) Above 50 HP up to 70 HP………………………………………………..
                       880.00
               e) Above 70 HP up to 90 HP……………………………………………….
                       440.00
               f) Every HP or fraction thereof above 90 HP……………………………
                   2.00
           27.11 Pressure Vessels:
               Per cu.m or fraction thereof…………………………………………………
               40.00
           27.12 Other Machinery/Equipment for Commercial/Industrial use not
               elsewhere specified, Per HP or fraction thereof
               ……………………….………………………………………………………..
               40.00
           27.13 Pneumatic tubes, Conveyors, Monorails for materials handling,
               Per lineal meter………………………………………………………………
               10.00

28.     Fencing Permit Fee:

           28.1 Fences made of indigenous materials and/or barbed wire, chicken wire,
               hog          wire…………………………………………………………………
               Exempted
           28.2 Fences up to 1.80 meters in height, made of materials other than those
               mentioned in 22.1 per lineal meter of fraction thereof…………….
                      2.00
           28.3 Fences in excess of 1.80 meters in height, made of materials other than
               those mentioned in 22.1 per lineal meter or fraction thereof………
                      2.00

29. Construction of Sidewalks:

           a) Up to 20 sq. m……………………………………………………………
               20.00
           b) Every sq.m or fraction thereof in excess of 20 sq. m………………..
           1.00

30.     Paved areas intended for commercial/industrial/social/institutional use, such as
        parking areas, gasoline station premises, skating rinks, pelota courts, tennis and
        basketball courts and the like:

          Per sq.m or fraction thereof of paved area…………………………………….
      1.00

31.     Use of streets and sidewalks as permitted under Chapter 11 of the Building Code
        of the Philippines and Rule IX of its Implementing Rules and Regulations:

           31.1   Use of sidewalk:
               a) Up to 20 sq. m of sidewalk, per calendar month……………………….
                     200.00


                                            91
             b) Every sq.m or fraction thereof in excess of 20 sq.m per calendar month
                10.00
         31.2   Erection of Scaffoldings Occupying Public Areas:
             a) Up to 10 lineal meters of frontpage, Per calendar month……………
                    120.00
             b) Every lineal meter or fraction thereof of frontage in excess of 10
                lineal meters, Per calendar month……………………………………..
                10.00

32.   Certificates of Use or Occupancy:

         32.1       Category I:
             a) Buildings made of traditional indigenous materials as defined under
                Section                   209                  of               the
                Code………………………………………………………. Exempted
             b) Buildings costing more than P15,000 up to P50,000………………
                25.00
             c) Buildings costing more than P50,000 up to P100,000…………….
                50.00
             d) Buildings costing more than P100,000 up to P150,000…………..
                    75.00
             e) Buildings costing more than P150,000 up to P250,000……………
                100.00
             f) Buildings costing more than P250,000 up to P500,000……………
                200.00
             g) Buildings costing more than P500,000………………………………
                400.00
         32.2       Category II:
             a) Buildings costing up to P50,000……………………………………..
                    50.00
             b) Buildings costing more than P50,000 up to P100,000…………….
                    100.00
             c) Buildings costing more than P100,000 up to P250,000……………
                    200.00
             d) Buildings costing more than P250,000 up to P500,000……………
                    400.00
             e) Buildings costing more than P500,000………………………………
                800.00
         32.3       Category III:
             a) Buildings costing up to P50,000……………………………………..
                30.00
             b) Buildings costing more than P50,000 up to P100,000…………….
                75.00
             c) Buildings costing more than P100,000 up to P250,000……………
                    150.00
             d) Buildings costing more than P250,000 up to P500,000………………
                    300.00
             e) Buildings costing more than P500,000……………………………..
                600.00
         32.4       Category IV:
             a) Building with floor area up to 20 sq.m……………………………..
                Exempted
             b) Building with floor area above 20 sq.m up to 500 sq. m………….
                    10.00
             c) Building with floor area above 500 sq.m up to 1,000 sq.m……….
                7.50



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       d) Building with floor area above 1,000 sq.m up to 5,000 sq.m……..
               20.00
       e) Building with floor area above 5,000 sq.m up to 10,000 sq.m……
               50.00
       f) Building with floor area above 10,000 sq.m……………………….
           100.00
   32.5        Category V:
       a) Garages, carports, balconies, terraces, lanais and the like:
           50% of the rate of the principal building, according to Category. (See
           26.1 to 26.3 above)
       b) Aviaries, aquariums, zoo structures and the like:
           Same rates as for Category V.
   32.6 Ancillary Structures:
       32.6.1 Bank and Records Vaults, per cu.m of interior volume…………..
           2.00
       32.6.2 Swimming Pool, per unit:
           a) Residential…………………………………………………………….
               2.00
           b) Commercial/Industrial……………………………………………..
                       30.00
           c) Social/Institutional…………………………………………………..
                       20.00
           d) Improvised swimming pool made of materials listed:

       32.6.3 Swimming pool shower room/locker rooms: per unit
           a) Residential…………………………………………………………….
               5.00
           b) Commercial/Industrial………………………………………………
                       15.00
           c) Social/Institutional…………………………………………………..
                       10.00
       32.6.4 Towers, per unit:
                                                    Self-Supporting
Trilou(Guyed)
               a)      Residential                  Exempted
                       Exempted
               b)      Commercial/Industrial         40.00
                   20.00
               c)      Social/Institutional           20.00
                   10.00
       32.6.5 Commercial/Industrial Storage Silos: per unit:……………..
           40.00
       32.6.6 Smokestacks, per unit………………………………………….
           20.00
       32.6.7 Chimneys, per unit……………………………………………..
           10.00
       32.6.8 Commercial/Industrial Fixed Ovens, per unit……………….
           10.00
       32.6.9 Industrial Kiln/Furnace, per unit……………………………..
           20.00
       32.6.10 Reinforced Concrete Tanks, per unit:
               a) Residential:
                       1. Up to 2 cu.m…………………………………………
                       Exempted
                       2. Above 2 cu.m ………………………………………
                       10.00



                                   93
                         b) Commercial/Industrial………………………………….
                             40.00
                         c) Social/Institutional……………………………………….
                             20.00
                 32.6.11 Steel Tanks, per unit:
                         a) Residential:
                                 1. Up to 2 cu.m…………………………………………
                             Exempted
                                 2. Above 2 cu.m ………………………………………              10.00
                         b) Commercial/Industrial:
                                 1. Above ground……………………………………… 40.00
                                 2. Underground………………………………………               30.00
                         c) Social/Institutional………………………………………. 20.00
                 32.6.11 Booths, Kiosks, Platforms, Stages and the like…………… 10.00

33.      Change in Use/Occupancy:
            Every sq.m or fraction therof of area affected………………………                 2.00

34.      Certificates of Occupancy for Building/Structures completed prior to Effectivity
         of the NBC:

NOTE:            The National Building Code (PD 1096) became effective on February 19,
1977.

              34.1       Category I:
                  1. Indigenous family dwellings and houses of mixed materials having
                     An area not exceeding 40 sq. m for which applications are filed
                     Within the 2-year period specified inAnnex “A-3” of Rule II*……
                     Exempted
                  2. Indigenous family dwellings and houses of mixed materials having
                     an area not exceeding 40 sq.m for which applicationa are filed after
                     the 2-year period*………………………………………………………
                         12.50
                     * The 2-year grace period expires on October 23, 1980.
                  3. Building with areas above 40 sq.m up to 100 sq.m…………………..
      25.00
                 4.   Buildings with area above 100 sq.m up to 200 sq.m…………………
      37.50
               5. Buildings with area above 200 sq.m up to 300 sq.m…………………
         50.00          Buildings with area above 300 sq.m up to 500
         sq.m………………… 100.00
               7.  Buildings with area above 500 sq.m………………………………….
200.00
              34.2        Category II:
                  1. Buildings with area up to 5,000 sq.m …………………………………
                      25.00
                  2. Buildings with area above 5,000 sq.m up to 10,000 sq.m……………
                      50.00
                  3. Buildings with area above 10,000 sq.m up to 20,000 sq.m………….
                          100.00
                  4. Buildings with area above 20,000 sq.m up to 30,000 sq.m………….
                          200.00
                  5. Buildings with area above 30,000 sq.m……………………………….
                          400.00
              34.3        Category III:
                  1. Buildings with area up to 5,000 sq.m …………………………………
                      15.00


                                            94
             2. Buildings with area above 5,000 sq.m up to 10,000 sq.m……………
                 37.50
             3. Buildings with area above 10,000 sq.m up to 20,000 sq.m………….
                 75.00
             4. Buildings with area above 20,000 sq.m up to 30,000 sq.m………….
                     150.00
             5. Buildings with area above 30,000 sq.m……………………………….
                     300.00

35.   Annual Inspection Fees:
        35.1    Annual Building Inspection shall be collected by the Building Official
                at the following rates:
                35.1.1      CATEGORY I
                    a) Single detached dwelling units and duplexes………….
                        Exempted
                    b) If the owner request building inspection the fee for each of the
                        services enumerated below is……………………………
                            100.00
                            1. Land Use Conformity.
                            2. Architectural presentability.
                            3. Structural Stability.
                            4. Sanitary and health requirements.
                            5. Fire resistive requirements.
                35.1.2      CATEGORY II and III
                    Commercial (excluding amusement houses and gymnasia),
                        industrial, social and institutional buildings with assessed
                        value of:
                                a) Up to P1 million…………………………………
                                    100.00
                                b) Above P1 million up to P5 million……………
                                    200.00
                                c) Above P5 million up to P10 million……………
                                    400.00
                                d) Above P10 million up to P50 million…………
                                    600.00
                                e) Above P50 million up to P100 million ………
                                    800.00
                                f) Above P100 million…………………………….
                                1,000.00
                35.1.3      Amusement Houses, Gymnasia and the like:*
                                a) First class cinematographs or theaters……….
                                1,000.00
                                b) Second class cinematographs or theaters……
                                    600.00
                                c) Third class cinematographs or theaters……..
                                    400.00
                                d) Grandstands/Bleachers*………………………
                                1,000.00
                                e) Gymnasia and the like*……………………….
                                    600.00
                                    * Gymnasia, grandstand, bleachers, concert halls,
                                         littletheaters and the like, that are integral parts
                                         of school, college or university complex shall be
                                         charged in accordance with no. 29.1.2 above.
        35.2    Sanitary/Plumbing Inspection Fees:
                a) Every inspection trip during construction……………………..
                    4.00


                                            95
               b) Annual inspection of sanitary/plumbing system…………….
                           15.00
        35.3   Electrical Inspection Fees:
               a) Every inspection trip during construction……………………..
                   4.00
               b) Annual Inspection Fee are the same as corresponding installation
                   fees

NOTE:      CATEGORY I buildings are exempt from annual inspection.

        35.4   Annual Mechanical Inspection Fees:
               35.4.1 Refrigeration and Ice Plant: per ton:
                   a) Up to 100 tons capacity…………………………………….
                           20.00
                   b) Above 100 tons up to 150 tons…………………………….
                           16.00
                   c) Above 150 tons up to 300 tons…………………………….
                           12.00
                   d) Above 300 tons up to 500 tons……………………………
                       8.00
                   e) Every ton or fraction thereof above 500 tons……………
                       4.00

NOTE:      Household refrigerators, freezers, fans, etc. used in single detached
           duplex or multiple family dwellings are exempted from annual
           inspection.

               35.4.2 Air Conditioning Systems:
                      a) Window type air conditioner, per unit………………
                          30.00

NOTE:      Window type air conditioners used in single detached, duplex or
           multiple family dwellings are exempted from annual inspection.

                      b) Package or Centralized air conditioning systems;
                          1. First 100 tons, per ton………………………………
                                   20.00
                          2. Above 100 tons up to 150 tons, per ton…………..
                                   16.00
                          3. Above 150 tons up to 300 tons, per ton…………..
                                   12.00
                          4. Above 300 tons up to 500 tons, per ton……………
                              8.00
                          5. Every ton or fraction thereof above 500 tons………
                              6.00
               35.4.3 Mechanical Ventilation: per unit:
                      a) Up to 1 HP ……………………………………………..
                                   10.00
                      b) Above 1 HP up to 5 HP……………………………….
                                   20.00
                      c) Above 5 HP up to 10 HP………………………………
                                   40.00
                      d) Above 10 HP up to 20 HP……………………………..
                                   80.00
                      e) Above 20 HP……………………………………………
                          120.00



                                      96
           35.4.4 Escalators and Moving Walks, per unit…………………
                  100.00
           35.4.5 Elevators: per unit:
                  a) Passenger elevators:
                      1. First 5 landings………………………………………
                          400.00
                      2. Each landing above the 5th landing……………….
                               20.00
                  b) Freight elevators……………………………………….
                      300.00
                  c) Motor driven dumbwaiters………………………….
                               40.00
                  d) Construction elevators for materials…………………
                      300.00
                  e) Car elevators……………………………………………
                      400.00

NOTE:   Additional floor stops/landings shall be inspected and charged in
        accordance with above rates.

           35.4.6 Boilers:
                  a) Up to 10 HP …………………………………………..
                            300.00
                  b) Above 10 HP up to 30 HP…………………………….
                            400.00
                  c) Above 30 HP up to 50 HP……………………………
                            500.00
                  d) Above 50 HP up to 70 HP…………………………..
                            600.00
                  e) Above 70 HP up to 90 HP…………………………..
                            700.00
                  f) Above 90 HP up to 100 HP……………………………
                            800.00
                  g) Every HP in excess of 100 HP…………………………
                      4.00

NOTE:   Boilers rating shall be computed on the basis of one (1) sq.m of heating
        surface for one (1) boiler HP.

           35.4.7 Pressurized water heaters, per unit………………………
                     100.00

NOTE:   Pressurized water heaters used in single detached or duplex family
        dwellings are exempt from inspection.

           35.4.8 Automatic fire extinguishers, per sprinkler head…………
               1.00
           35.4.9     Water, Sump and Sewage pumps for buildings/structures
               for commercial/industrial purposes, per unit:
                   a) Up to 1 HP ……………………………………………..
                              10.00
                   b) Above 1 HP up to 3 HP……………………………….
                              30.00
                   c) Above 3 HP up to 5 HP………………………………
                              60.00
                   d) Above 5 HP up to 10 HP……………………………..
                              80.00


                                   97
        e) Above 10 HP up to 20 HP……………………………
            100.00
        f) Above 20 HP up to 30 HP……………………………
            120.00
        g) Above 30 HP up to 40 HP……………………………
                    140.00
        h) Above 40 HP up to 50 HP……………………………
                    160.00
        i) Above 50 HP up to 60 HP……………………………
                    180.00
        j) Above 60 HP up to 70 HP……………………………
                    200.00
        k) Above 70 HP up to 80 HP……………………………
                    220.00
        l) Above 80 HP up to 90 HP……………………………
                    240.00
        m) Every HP or fraction thereof above 90 HP…………
            2.00
35.4.10 Standby Generating Sets: per unit:
        a) Up to 10 HP …………………………………………..
            40.00
        b) Above 10 HP up to 30 HP…………………………….
            80.00
        c) Above 30 HP up to 50 HP……………………………
                    120.00
        d) Above 50 HP up to 70 HP……………………………..
                    160.00
        e) Above 70 HP up to 90 HP……………………………..
                    200.00
        f) Above 90 HP up to 100 HP……………………………
                    240.00
        g) Every HP or fraction thereof above 100 HP…………
            2.00
35.4.11Other Internal Combustion Engines, including Cranes,
        Forklifts, Loaders, Pumps, Mixers, Compressors and the like,
        per unit:
        a) Up to 10 HP …………………………………………..
            80.00
        b) Above 10 HP up to 30 HP…………………………….
                    140.00
        c) Above 30 HP up to 50 HP……………………………
                    200.00
        d) Above 50 HP up to 70 HP……………………………..
                    260.00
        e) Above 70 HP up to 90 HP……………………………..
                    320.00
        f) Above 90 HP up to 100 HP……………………………
                    380.00
        g) Every HP or fraction thereof above 100 HP…………
            2.00
35.1.12 Other        machinery      and/or       equipment          for
        commercial/industrial use not elsewhere specified per unit:
        a) Up to ½ HP………………………………………………
            6.00
        b) Up to ½ HP up to 1 HP…………………………………
            20.00



                        98
                        c) Above 1 HP up to 3 HP…………………………………….
                            40.00
                        d) Above 3 HP up to 5 HP……………………………………
                            60.00
                        e) Above 5 HP up to 10 HP…………………………………..
                            80.00
                        f) Above 10 HP up to 20 HP…………………………………
                                    100.00
                        g) Above 20 HP up to 30 HP…………………………………
                                    120.00
                        h) Above 30 HP up to 40 HP…………………………………
                                    160.00
                        i) Above 40 HP up to 50 HP…………………………………
                                    200.00
                        j) Above 50 HP up to 60 HP…………………………………
                                    240.00
                        k) Above 60 HP up to 70 HP…………………………………
                                    280.00
                        l) Above 70 HP up to 80 HP…………………………………
                                    320.00
                        m) Above 80 HP up to 90 HP…………………………………
                                    360.00
                        n) Above 90 HP up to 100 HP………………………………
                                    400.00
                        o) Every HP or fraction thereof above 100 HP………………
                            2.00
                35.4.13 Pressure Vessels, per cubic meter or fraction thereof………
                        30.00
                35.4.14 Pneumatic tubes, Conveyors, Monorails for materials
                        handling,
                            Per lineal meter or fraction thereof
                            …………………………………………………………….
                            2.00
                35.4.15 Testing/Calibration of pressure gauge, per unit……….
                            20.00
                29.4.16 Gas Meters:
                            Each Gas Meter tested, proved and sealed:
                            a) Up to 10 lights………………………………………..
                                    12.00
                            b) Above 10 lights up to 50 lights…………………….
                                    16.00
                            c) Above 50 lights up to 100 lights……………………
                                    24.00
                            d) Above 100 lights…………………………………….
                                    40.00
                35.4.17 Every inspection of mechanical rides used in amusement
                        centers of fairs, such as ferris wheels, merry-go-rounds; roller
                        coasters            and           the          like,        per
                        unit..………………………………………………                               20.00

36.   Sign Permit Fees:

         36.1   Erection of supports of any signboard, billboard, marquee and the
                like:
             a) Up to 4 sq.m of signboard area…………………………………………
                100.00



                                         99
                b) Every sq.m or fraction thereof in excess of 4 sq.m……………………
                    20.00
            36..2 Installation Permit Fees:
           Per sq.m of display surface or fraction thereof:
                36.2.1 Business Signs:
                    a) Neon……………………………………………………………..
                    30.00
                    b) Illuminated………………………………………………………
                    20.00
                    c) Others……………………………………………………………
                    12.00
                    d) Painted-on………………………………………………………
                    8.00

NOTE:          Signs not exceeding 0.20 sq.m of display surface, and/or temporary signs
               for charitable, religious and civic purposes are not required to obtain a
               permit.

           36.3    Annual Renewal Fees:
               Per sq.m of display surface or fraction thereof:
               a) Neon signs………………………………………………………
                   30.00
                   Provided that the minimum fee shall be…………………….
                   120.00
               b) Illuminated signs……………………………………………….
                   15.00
                   Provided that the minimum fee shall be…………………….
                   60.00
               c) Others……………………………………………………………
                   8.00
                   Provided that the minimum fee shall be…………………….
                   40.00
                   d) Painted-on signs…………………………………………….
                   20.00
                   Provided that the minimum fee shall be…………………….
                   20.00

37.     Certifications:

           37.1 Certified true copy of building permit……………………………..
                   4.00
           37.2 Certified true copy of Certificate of Use/Occupancy……………..
                   4.00
           37.3 Issuance of Certificate of Damage…………………………………..
                   4.00
           37.4 Certified true copy of Certificate of Damage………………………
                   4.00
           37.5 Certified true copy of Electrical Certificate………………………..
                   4.00
           37.6 Issuance of Certificate of Gas Meter Installation………………….
                   12.00
           37.7 Certified true copy of Certificate of Operation………………………
                   4.00

       Section 3.H.02. Time and Payment. - The fees specified under this article shall be
paid to the City Treasurer‟ Office upon application for a building permit from the City
Mayor.


                                          100
        Section 3.H.03. 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 infrastructure of the
owners as well as that of the architect or engineer who draws the plan, an estimate of the
entire cost of proposed work, and the following:

   (a) A copy of the plan showing the location of the building to be constructed with
       the reference boundaries of the lot and is constructed in the town proper or
       poblacion.

   (b) General drawing showing:
          b.1 Floor and roof plans
          b.2 Foundation and footing plans
          b.3 Transferee and longitudinal plan
          b.4 Elevation
          b.5 Framing plans showing complete forming of the building or structure
          b.6 Isometric view of plumbing layout
          b.7 Electrical layout, and
          b.8 Detail of structure and architectural parts.

       Section 3.H.04. Penalty. - Any violation of the provision of this Article shall be
punished by a fine of Three Thousand Pesos (P3,000.00) or imprisonment of not less than
one (1) months, nor more than six (6) months ,or both, at the discretion of the Court.
Provided, that notwithstanding the imposition of fine and imprisonment, the offender
shall be further required to secure the necessary building permit and to pay the
corresponding fees thereof or as required by existing ordinances; Provided further, that
in case the construction of the building or structure is not in conformity with existing
regulations, the offender shall be required to remove or demolish the said building or
structure within reasonable period upon receipt of the order of demolition; and
Provided, finally, that upon failure to remove or demolish the said building or structure,
the City Mayor or his duly authorized representative shall undertake such removal or
demolition at the expense of the offender.


                             ARTICLE I.     ZONING FEES

        Section 3.I.01. Definition of Terms. - As used in this code, the following term
shall be construed and interpreted to mean as follow;

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

   (b) “Additional, Alternation, Repairs” - Changes in an existing building involving
       interior work and/or increase or decrease of the area of the building.

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

   (d) “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).

   (e) “Apartment House” - A building containing several independent residential
       suites, usually having facilities such as elevators.

   (f) “Boarding House” - A House, which admits a number of person for
       compensation where meals may or may not be served to them.

                                           101
(g) “Botanical Garden” - A tract of land use for the culture and study lands, collected
    and grown for scientific and display purposes.

(h) “Building Area” -The remaining space in a lot after deducting the required
    minimum open space.

(i) “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.

(j) “Building Accessory” - A building, subordinate to a main building and located
    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.

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

(l) “Bus Terminal” - A private station where public buses regularly discharge and
    receive passengers and/or where such vehicle are repaired and maintained.

(m) “Cottage Industry” - Establishment or firms that conforms to the standards set
    forth by the National Cottage Industry Development Authority (NACIDA).

(n) “Dormitory” - A building where many persons are provided and lodging
    facilities in common halls for compensation.

(o) “Dwelling” - A building or structure use for lawful residence.

(p) “Dwelling One-Family Detached” - A house one party wall and two side‟s yard.

(q) “Dwelling One-Family. Semi-Detached” - A one-family house having one party
    wall and one side yard.

(r) “Dwelling Two-Family Detached” - A house or structure divide into two
    separate and independent living quarters by a wall extending from the floor to
    the ceiling and provided with two sides yard. Each portion provides complete
    living facilities for the household.

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

(t) “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.

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

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

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

(x) “Garage” - A building structure where cars and other vehicles used by the
    member of the family residing within the dwelling are housed and maintained.

                                       102
(y) “Guard House” - An accessory or building structure used by a security guard
    while on duty.

(z) “Home Occupation” - An occupation or business conducted within the dwelling
    unit.

(aa)        “Hospital” - An institution providing health services, primarily for in-
    patient, and medical physical care of the sick or injured, including as an integral
    part of the institution, such related facilities as a laboratories, out-patient
    department, training facilities, and staff office.

(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.

(cc)           “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.

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

(ee)           “Manufacturing 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 the worker‟s house.

(ff)          “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 instances and meals.

(gg)        “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 work of art. This does not include the regular sale or distribution
    of the object collected.

(hh)      “Nursery/Daycare Center” - A place where children are temporarily
   cared for and trained in parents‟ absence.

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

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

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

(ll)            “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.

(mm)     “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 skill in some department of science or learning is used by its


                                          103
       practical application to the affairs of others, either advising or guiding them in
       serving their interest or welfare through the practice of an act founded therein.

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

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

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

(qq)       “Servant Quarter” - A room within the dwelling, or in any accessory
    building where servants, maid or helpers of the family are housed.

(rr)           “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 maybe rendered and sales made:

          rr.1    Sales and servicing of spark plugs batteries and distributor parts;
          rr.2    Tires servicing and repair, but no recapping or reproving;
          rr.3    Replacement of mufflers and tall pipes, water hose, fan belts, brake
                  fluids, light bulbs, fuses, floor mats, seat covers, windshield wipers,
                  and blades, grease retainers, wheels, bearing, mirror and the likes;
          rr.4    Radiator cleaning and flushing;
          rr.5    Washing and polishing, and sale of automobiles washing and
                  polishing materials;
          rr.6    Emergency wiring repairs;
          rr.7    Minor servicing of carburetors;
          rr.8    Adjusting and repairing brakes;
          rr.9    Minor motor adjustments not involving removal of the head or cranks
                  case or raising the motor;
          rr.10   Sales of soft drinks, packaged foods, tobacco and similar convenient
                  goods for service station customers as accessory and incidental to the
                  principal operation;
          rr.11   Provisions of road maps and other informational material to
                  customers;
          rr.12   Provision of restroom facilities.

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

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

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

(uu)      “Theater” - 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 are allowed.



                                          104
   (vv)      “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 dinning rooms,
      may be provided.

   (ww)      “Warehouse” - Any building that the primary purpose of which is as a
      the storage of goods, wares, merchandise utilities and/or another personal
      belongings.

   (xx)        “Yard” - An open-space at grade between a building and the adjoining lot
       lines, unoccupied and unprotected by any portion of a structure from the ground
       upwards.

   (yy)        “Non-Confirming 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 /regulation of the ordinance or 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.

       Section 3.I.02. Imposition of Fees. - There is hereby imposed a fees for
processing of application for permits and clearances required under this Code as
follows:

      (1) Zoning/Locational Clearance
          (a) Residential structure single or detached other than apartments/
              townhouses, dormitories and subdivision projects, the cost of which is:
                  1. P100,000.00 and below            -------------
                  P150.00
                  2. Over P100.000.00                 -------------
                  100.00
                                              150.00+1/10 of 1.5% of cost in excess
                                              of P100,000.00
          (b) Apartment/ Townhouses
              Five (5) doors and below                -------------                  300.00
                                              300.00+75.00 for every room in excess
                                              of ten (10)
          (c) Dormitories
                  1. Ten (10) rooms and below         -------------                 300.00
                  2. More than ten (10) rooms
                                              300.00+75.00 for every room in excess
                                              of ten (10)
          (d) Institutional the project cost of which is:
                      1. P100,000.00 and below - - - - - - - - - - - - -            300.00
                      2. Over P100,000.00
                                              750.00+1/10 of 1.5% of cost in excess
                                              of P100,000.00
          (e) Commercial, Industrial, Agro-Industrial, the project cost which is:
                      1. P100,000.00 and below - - - - - - - - - - - - -            750.00
                      2. Over P100,000.00
                                              750.00+1/10 of 1.5% of cost in excess
                                              of P100,000.00
          (f) Special uses/special projects including memorial parks, the project cost of
              which is:
                      1. P100,000.00 and below - - - - - - - - - - - -              500.00
                      2. Over P100,000.00             ------------                1,000.00
          (g) Alteration expansion (affected areas) cost of expansion only - same as the
              original
          (h) Temporary use permit                    ------------                  750.00

                                          105
   (i) Government buildings/ hospitals and Public Schools - exempted

(2) Subdivision Projects/ Activities
    (a) Preliminary processing fees and locational clearance
               1. For the first ten (10) hectares - - - - - - - - -         1,000.00
               2. For every additional hectare or fraction thereof - - -      200.00
    (b) Approval of subdivision plan (final)
               1. One (1) hectare or less                                P1,500.00
               2. Over 1 hectare but not exceeding 2 hectares              2,250.00
               3. Over 2 hectare but not exceeding 3 hectares              3,000.00
               4. Over 3 hectare but not exceeding 5 hectares              3,750.00
               5. Over 5 hectare but not exceeding 7.5 hectares           4,500.00
               6. Over 7.5 hectare but not exceeding 10 hectares          7,500.00
               7. Over 10 hectare but not exceeding 15 hectares          10,500.00
               8. Over 15 hectare but not exceeding 20 hectares          15,000.00
               9. Over 20 hectares                                       22,500.00
        (c) Inspection (per hectare)
               1. High density                                               450.00
               2. Economic subdivision                                       600.00
               3. Open market                                                750.00
               4. Commercial subdivision                                     450.00
               5. Industrial subdivision                                     750.00
        (d) Alteration of Plans
               (affected areas only) - same as preliminary approval

(3) Approval of Industrial Subdivision
      (a) Preliminary approval and locational clearance
          Per hectare and fraction thereof                               1,000.00
      (b) Final Approval
          Per hectare and fraction thereof                                 500.00

(4) Approval of Commercial Subdivision
      (a) Preliminary approval and locational clearance
          Per hectare and fraction thereof                               1,000.00
      (b) Final approval
          Per hectare and fraction thereof                                 500.00

(5) Zoning Certification                                                   150.00

(6) Approval of Memorial Park Project
       (a) Preliminary approval and locational clearance
               1. First one (1) hectare                                  1,000.00
               2. Every additional hectare                                 200.00
       (b) Inspection (per hectare)                                        250.00
       (c) Alteration of plans
           (affected areas only) - same as preliminary approval
       (d) Final approval (per sq.m.)                                       1.50

(7) Other Transactions/ Certification
       (a) Application/ request for:
              1. Exemption (housing units of residential,
                  subdivision issued locational clearance)
              66.00/unit
              2. Extension of time to complete development           500.00/ha.
              3. Exemption from cease and desist order               100.00
              4. Lifting of cease and desist order                   500.00
              5. Change of name/ ownership                           500.00
              6. Certificate of location viability                   100.00

                                    106
                              7. Certified true/ xerox copy of documents
                                    a. documents of 5 pages or less                                         50.00
                                    b. every additional page                                                10.00

        Section 3.I.03. Fees For Grant of Exceptions or Variances. - When uses applied
for do not conform with the allowable uses within specific districts or zones as defined
within this Code and the applicant thereof files a written application with the Zoning
Administrator for an exception of variance from the limitations imposed on such zones
or districts, a fee in the amount of Three Hundred Pesos (P300.00) payable upon filing
thereof.

       Section 3.I.04. Appeal Fee. - There is hereby imposed a fee of Three Hundred
Pesos (P300.00) for filing appeals for adverse decisions made by the Zoning
Administrator on application for Certificate of Zoning Compliance payable upon filing
thereof.


                                         ARTICLE J.            FISHERY FEE

      Section 3.J.01. Classification and division of City Waters. - City Waters of
Malolos shall be classified and divided in accordance with the following fees and Zonal
Measurements:

                                                                                                                    Annual
       Fee
Zone 1     ...........................................................                                                          -
Zone 2.    Wawang Atlag, extend Capitan Manuel Sapang Rody – 150 meters length
           – 510 c.m. width
           Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            165.00
Zone 3          Calero, Wawang Cruz, Sapang Culis, Sapang Sabitan - 150 meters length
                - 530 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     165.00
Zone 4.         Sampaga, Liko-liko, Sapang Luis 75 meters length – 530 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..    165.00
Zone 5          Serbent, Wawang Parila, Pinagkaisahan, Sapang Eta – 100 meters length
                – 550 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   165.00
Zone 6          Wawang Gunao, Malabatuhan, Pinagkasiwalian – 200 meters length, 680
                c.m. – width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   165.00
Zone 7          Malabatuhan, Maniknik, Mapunso – 200 meters length , 700 c.m.
                width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   165.00

Zone 8          Pagala, Bangkiling, Tallara Buntis 300 meters length, 920 c.m
                width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   195.00
Zone 9          Parugagtan, Mambayo – 300 meters length 920 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   195.00
Zone 10         Masile, Kay Bungo, Matwid Nabro 300 meters Length, 680 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               195.00
Zone 11         Wawang Babatnin, Kay alimango, Hulong kanan, Sapang Malake
                20Meters length, 170 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   165.00
Zone 12         Sapang Malake., Fajardo, Hulong Kaliwa, Wawang Galas – 20
                metersLength, 170 c.m. width
                Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   150.00

                                                            107
Zone 13     Kay katig, Sapag Panong, Kay Tagalog – 300 meters length, 680
            c.m. width Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           195.00
Zone 14     Wawang Namayan, Kay Almares, Dampalit – 300 meters length
            550 c.m. width Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             195.00
Zone 15     Guinhawa, Hinukay, Hulo, Namayan 20 Meters length, 170 meters
            Width Panti . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      90.00
Zone 16     Lagsakong Alon, Ngusong Buwaya, palaisdaang-sira 200 meters length,
            500 c.m. width,
             Lambatan Talabahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       180.00
Zone 17     Kuwerdas, Matiyanak, Tapat Don Pedro – 300 meters length, 550 c.m.
            width
            Lambatan - Talabahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         180.00
             .Pamarawan, Sakay hulo, Malta, Kaliligawan – 25 meters leght, 170 c.m.
Zone 18     width    ............................................
                                                                                                                       180.00
Zone 19     Sigwihan, kay bugwan, kay alupang, kuerdas – 300 meters length,
            550 c.m. width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  180.00

Zone 20     Pulo-pulo, kay kalabaw, pinagbantayan escuelahan – 600 meters
            length, 550 c.m. width
            Baklad – Talabahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          165.00
Zone 21     Kanal Pamarawan, parola, Libingan, Talabahan
            Baklad – Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           165.00
Zone 22     Pulong Lubog, Murang kahoy, Kanal Maluyao, Talabahan
            Baklad – Lambatan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         165.00
Zone 23     Pulong kahoy, Apugan, Wawang Maluyao – Talabahan
            Baklad – Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           165.00
Zone 24     Tagwang, dumala, Tangib, alakan pandan – 400 meters length, 920 c.m
            width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   195.00
Zone 25     Sumbrero, Tapusi, Malaway, Tangib Malake – 400 meters length,
            700 c.m. width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   195.00
Zone 26     Alakan Pandan, kay kukuma – 400 meters length, 550 c.m. width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    180.00
Zone 27     Malaway, kaka Romano, Pinagasyongan 300 meters length, 550
            c.m width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   180.00
Zone 28     Propios, Masusue, kay Galas 300 meters length 920 c.m. width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    195.00
Zone 29     Kay Pacita Lusungan, Wawang Bulacan 300 meters length, 700 c.m.
            width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   195.00
Zone 30     Matuling, kay Almas, kapalungan lagio – 350 meters length, 700 c.m.
                           width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   165.00
Zone 31     Lusungan, Sampalok to Tawiran, May Pader, Langaray – 300
            meters length, 550 c.m. width
            Lambatan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    165.00

   Section 3.J.02. Imposition of Fees. - There shall be a Public Auction or Public
Bidding for every grant of exclusive privileges to operate fish corrals or leasing a City
Waters Fishery Zone. The public shall be notified for this purpose for two (2)
consecutive times, and in case there is no interested party thereto, the Sangguniang
Panlungsod shall have the authority to decide to whom the exclusive privileges will be
granted and after payment of the required amount, set forth herein:


                                                         108
A. Fish Corrals in inland City Waters:
                                                                                                      Annua
                                                                                                l Fee
           An area of less than 500 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - -
                   P300.00
           An area of 500 sq. m. or more but not greater than 1,000 sq. m. - - - -                      600.00
           An area of 1,000.01 sq. m. or more but not greater than 5,000 sq. m.- - -
           1,080.00
           An area of 5,000.01 sq. m. or more but not greater than 10,000 sq. m. - -
           1,800.00
           With an area of 10,000.01 sq. m. or more - - - - - - - - - - - - - - - - - - - - - -       2,400.00

B. Fish Corrals erected in sea:

           Less that 3 meters deep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -        P60.00
           3 meters deep or more but less than 5 meters - - - - - - - - - - - - - - - - - -                 120.00
           5 meters deep or more but less than 8 meters - - - - - - - - - - - - - - - - -                  400.00
           8 meters deep or more but less than 10 meters deep - - - - - - - - - - - -                      600.00
           10 meters deep or more but less than 15 meters - - - - - - - - - - - - - - - -                1,000.00

C. Fish Pond/ hectare - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     300.00
        Pukot (net) -- - - -- -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -       180.00
        Saltbed - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     60.00
        Oyster - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -     200.00

     Section 3.J.03. Time and Manner of Payment. – (a) License fees as required herein
shall be paid in every quarter of the year after filing of a request letter within the first
twenty (20) days of the month of January and for the fourth calendar quarter of the year.
An initial payment in accordance with the current quarter shall be paid at the time of
filing of the request for official permit.

        (b) Payment of license fees for fishing at the City Waters of Malolos utilizing
nets, traps, and other legal fishing means, likewise, the operation of fishing boats shall
be at the time of filing of request for a license within the first twenty (20) days of January
of the year and renewal thereof.

       Section 3.J.04. Surcharge for Late Payment. - Failure to pay the required fees in
accordance with the time and/or period as mandated in this ordinance shall mean an
additional payment or surcharges of twenty five percent (25%) to the original amount as
required and such be paid at the same time by the applicant concerned.

        Section 3.J.05. License Permit. - The right or authority on fishing operation
within the City Waters by fishing nets or traps, using a fishing boat or not, weighing less
than three (3) tons or less, shall be granted exclusively by the City Mayor to any
qualified person, cooperatives, partnerships, corporations, in accordance with Section
3.J.03 of this ordinance, after payment of the required fees for a license permit, set forth
hereof, to wit:

                                     LIST ON LICENSE PERMIT FEES

  Item No.                        Kinds ofFishing Equipments/Materials                                      Annual Fee
     1.            Fishing by Nets                                                                         P 30.00

      2.         Fishing by Traps
              a. BUNUHAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           P   30.00
              b. PALAPAD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               30.00


                                                           109
        Section 3.J.06. Registration Fee for the Fishing Vessel. -

                                                                             Annual Fee
            a. Motorized Banca - - - - - - - - - - - - - - - - - - - - - - - P150.00
            b. Ordinary Fishing Banca - - - - - - - - - - - - - - - - - - -    75.00

        Section 3.J.07. Penalty Clause. - Any person, fisherman who shall be found violating
any provision of this ordinance, particularly, the provision on fishing restrictions hereof shall be
penalized in accordance with the penalties herein set forth, to wit:

    1. Fishing without license permit.
       : First Offense - - - - - - - - - - - - - - - - - - - Reprimand;
       : Second Offense - - - - - - - - - - - - - - - - A fine of Five Hundred Pesos
           (P500.00) and confiscation of catched fishes;
       : Third Offense - - - - - - - - - - - - - - - - - - A fine of Two Thousand Pesos
           (P2,000.00) and ten (10) days imprisonment or both at the discretion of the
           Court.

    2. Fishing by fine nets (less than three (3) c.m.
       : First Offense - - - - - - - - - - - - - - - - - - A fine of Five Hundred Pesos
           (P500.00) and confiscation of catched fishes;
       : Second Offense - - - - - - - - - - - - - - -      A fine of One Thousand Pesos
           (P1,000.00) and confiscation of nets and catched fishes;
       : Third Offense - - - - - - - - - - - - - - - - - A fine of Two Thousand Pesos
           (P2,000.00) and imprisonment of ten (10) days or both at the discretion of the
           Court.

    3. Fishing by dynamite, cyanide, electricity.
       : First Offense - - - - - - - - - - - - - - - - - A fine of Two Thousand Pesos
           (P2,000.00) and thirty (30) days imprisonment or both at the discretion of the
           Court.

    4. Sun drying of nets at or across City Waterways.
        : First Offense - - - - - - - - - - - - - - - - - A fine of Five Hundred Pesos
            (P500.00) and confiscation of nets;
        : Second Offense - - - - - - - - - - - - - - -    A fine of Two Thousand Pesos
            (P2,000.00) and confiscation of nets;
        : Third Offense - - - - - - - - - - - - - - - -   A fine of Two Thousand Pesos
            (P2,000.00) and ten (10) days imprisonment and revocation or both at the
            discretion of the Court.
                                                          .
    5. Selling of catched fishes from an authorized means or illegal means (dynamite, cyanide,
        electricity).
        : First Offense - - - - - - - - - - - - - - - - - A fine of Two Thousand Pesos
            (P2,000.00) and thirty (30) days imprisonment or both at the discretion of the
            Court..

    6. Fishing by active gears (Trawls, Danish Seine, Push net).
       : First Offense - - - - - - - - - - - - - - - - - A fine of Two Thousand Pesos
           (P2,000.00) and thirty (30) days imprisonment or both at the discretion of the
           Court..


                       ARTICLE K. PERMIT FEE FOR BUTCHERS

        Section 3.K.01. Definitions. - When used in this article:


                                               110
       “Butcher” - refers to a person who slaughters animal, chicken, and fowls at the
       slaughterhouse or market in the City of Malolos.

        Section 3.K.02. Imposition of Fees. - There shall be collected an annual fee of
One Hundred Fifty Pesos (P150.00) for issuance of mayor‟s permit for butchers within
the City of Malolos.

       Section 3.K.03. Time and Manner of Payment. - The mayor‟s permit shall be
paid to the City Treasurer‟s Office before the butcher can participate in the
slaughterhouse. Thereafter, the fee shall be paid annually upon renewal of the permit
on the birth month of the permitee.

       Section 3.K.04. Administrative Provisions. - Only licensed butchers shall be
allowed to slaughter animal and fowls at the city market and/or slaughterhouse.


ARTICLE L. PERMIT FEE FOR SECURITY GUARDS, WATCHES AND PRIVATE
                           DETECTIVES

       Section 3.L.01. Imposition of Fees. - There shall be collected an annual fee of
One Hundred Fifty Pesos (P150.00) for the issuance of mayor‟s permit for security
guard, watchmen and private detective detailed, assigned or performing their function
as such within the jurisdiction of the City.

       Section 3.L.02. Time and Manner of Payment. - The mayor's permit shall be
paid to the City Treasurer‟s Office upon application of the mayor‟s permit with the City
Mayor.

       Section 3.L.03. Administrative Provision. - The application of the issuance of the
City Mayor‟s Permit for security guard shall be in writing and shall set forth the
following: the name of the private security and investigation agency, the address of its
main office and other branch or supervising within the City.


                        ARTICLE M. LICENSE FEE ON DOGS

        Section 3.M.01. Imposition of Fees. - Every person who owns or keeps any dog
four (4) months of age and older shall obtain a license therefor and pay to the City
Treasurer‟s Office the sum of Fifty Pesos (P50.00) per annum.

        Section 3.M.02. Time and Manner of Payment. - The license fee shall be paid to
the City Treasurer‟s Office upon application for the mayor‟s permit to own a dog.

       Section 3.M.03. Reclaiming Fee from Impoundment - An owner may reclaim
an unvaccinated animal during the period of impoundment by paying the
prescribed shelter, registration and rabies fee of Fifty Pesos ( P50.00).

        Section 3.M.03. Administrative Provisions. - The City Agriculturist shall keep a
registry book of all licensed dog, describing the name, breed, color, and sex. He shall
also enter in the registration Book the name and address of the owner keeper, and
number of the metal tag which shall be provided by the licensed division of the City
Mayor‟s Office for every dog licensed, the cost of which tag shall be paid by the owner.

       Section 3.M.04. Poundage and Penalty. - Failure to pay the fee and surcharge
within ten (10) days from receipt of notification for payment of said fees and surcharge
shall subject the dog to poundage. Owners who set loose their dog outside their
premises without providing the dog with a muzzle shall be punished by a fine of One
Thousand Pesos (P1,000.00) or imprisonment of one (1) month or both at the discretion

                                          111
of the Court. Further, any animal owner who fails to comply with any of the
provisions of the Rabies Control Ordinance shall be subject to a fine of Five
Hundred Pesos (P500.00).


                 ARTICLE N. PERMITS FEE ON STORAGE OF FLAMMABLE
                   COMBUSTIBLE OR EXPLOSIVE SUBSTANCE

        Section 3.N.01. Imposition of Fees. - There shall be collected from every person
storing the hereunder substance the following annual fees.

   (a) Storage of gasoline, diesel, fuels, kerosene, lubricants and
       similar gasoline products - - - - - - - - - - - - - - - - - - - - - - -    P500.00
   (b) Storage of cinematographic films - - - - -- - - - - - - - - - - - -         200.00
   (c) Storage of Celluloid - - - - - - - - - - - - - - - - - - - - - - - - - - -  200.00
   (d) Storage for Calcium Carbide -- - - - - - - - - - - - - - - - - - - -        200.00
   (e) Storage for tar, resin and similar materials - - - - - - - - - - -          300.00
   (f) Storage for coal deposits
           1. Below 100 tons - - - - - - - - - - - - - - - - - - - - - - - - - -   50.00
           2. 100 tons or more - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
   (g) Storage of combustible, flammable or explosive
       substances not mentioned above - - - - - - - - - - - - - - - - - - - 150.00

      Section 3.N.02. Time of Payment. - The fees imposed herein shall be paid to the
City Treasurer‟s Office upon application for the mayor‟s permit to store the
aforementioned substance.

    Section 3.N.03. Administrative Provisions. - (a) No person shall keep or store at his
place or business house any of the flammable, combustible or explosive substances
without first securing a permit therefore. Gasoline or naphtha not exceeding the
quantity of ten (10) gallons kept in and used by launches or motorboats, and any
quantity of gasoline kept in the tank of any vehicle shall be exempt from the permit fee
herein required.

        (b) The City Mayor shall promulgate the rules and regulations for the proper
storing of said substance and shall have supervision therefore:


            ARTICLE O. PERMIT FEE TO OPERATE TELECOMMUNICATION
                                  FACILITIES

       Section 3.O.01. Imposition of Fee. - There shall be collected a fee of Five
Thousand Pesos ((P5,000.00) for issuance of mayor‟s permit to operate
telecommunication facilities within the territorial jurisdiction of the City of Malolos.

        Section 3.O.02. Time of Payment. - The fee imposed on this article shall be paid
to the City Treasurer‟s Office upon application of the permit with the City Mayor before
operation.

       Section 3.O.03. Administrative Provisions. - The City Mayor shall issue rules
and regulations for the effective implementation of this article.


      ARTICLE P. PERMIT FEE ON HAULING AND TRUCKING SERVICES

      Section 3.P.01. Imposition of Fees. - There shall be collected a permit fee of Five
Hundred Pesos (P500.00) on persons engaged in the business of hauling and trucking


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services operating within the City of Malolos. The fee shall not be collected from
hauling and trucking services that merely pass through the streets of Malolos.

        Section 3.P.02. Time of Payment - Surcharge for Late Payment. - The fee
imposed in this article shall be paid to the City Treasurer‟s Office or his duly authorized
representative before the hauling or trucking services transacts any business within the
City of Malolos. 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 time as the original amount due plus
interest of two percent (2%) on basic tax plus surcharge per month but in no case shall
the total interest exceed thirty six (36) months.

       Section 3.P.03. Administrative Provision. – (a) The mayor‟s permit shall be
issued only to the hauling or trucking services after payment of the fee to the City
Treasurer‟s Office and such permit shall be valid to all units declared by the persons to
whom the permit has been issued.

       (b) Haulers shall also observe carefully thru proper loading of logs that the same
are securely tied and sand and travel trucks are properly covered.

        (c) The weight capacity of roads and bridge be carried at all times in each of the
trucks for which the permit has been issued.

       (d) A copy of the mayor‟s permit shall be carried at all times in each of the trucks
for which the permit has been issued.


        ARTICLE Q. PERMIT FEE FOR THE CONSTRUCTION OF RADIO
       TRANSMITTING TOWER AND COMMUNICATION AND SIMILAR
                             STRUCTURE.

       Section 3.Q.01. Imposition of Fees. - There shall be collected a fee of Fifty Pesos
(P50.00) per linear foot in height for the issuance of mayor‟s permit from every
individual or entity that shall construct or cause to be constructed radio transmitting
tower or similar structure within the jurisdiction of this City.

        Section 3.Q.02. Time and Manner of Payment. - The fee imposed in this article
shall be paid to the City Treasurer‟s Office after securing a building permit and upon
application for a permit for the construction of radio transmitting tower or similar
structures with the Office of the City Mayor.

       Section 3.Q.03. Administrative Provisions. - No radio-transmitting tower shall
be allowed to operate without prior inspection and approval by the City Mayor or his
duly authorized representative.

         Application for the permit from the Office of the City 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 the said structure. If the work is not in conformity with the
conditions 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 City Mayor shall issue a
certificate or approval.

        Section 3.Q.05. Applicability of Pertinent Provision of Law. - All existing laws,
rules and regulations governing the construction of radio transmitting tower and similar
structure are hereby adopted as part of this article.



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                     ARTICLE R. PERMIT FEE FOR EXCAVATION.

        Section 3.R.01. Imposition of Fees. - There shall be imposed the following fee on
every person including government, semi-government, public and private company,
who shall make or cause to be made any excavation on public or private streets within
the City of Malolos.

   a.   For crossing streets with concrete pavement - - - - - - - - - - - - - - -          P3,000.00
   b.   For crossing streets with asphalt pavement - - - - - - - - - - - - - - - -          3,000.00
   c.   For crossing streets with gravel macadam pavement - - - - - - - - -                 3,000.00
   d.   For crossing existing curbs and gutters resulting in the damage -                   3,000.00

       Section 3.R.02. Time and Manner of Payment. - The fees imposed herein shall
be paid to the City Treasurer‟s Office by every person who shall make any excavation to
be made upon application for mayor's permit. The fees for such excavation and the
mayor‟s permit shall be paid and secured prior to the excavation.

       Section 3.R.03. Administrative Provisions. - (a) No person shall undertake or
cause to undertake any digging or excavation of any part of the city streets of Malolos,
Bulacan unless a permit shall have been first secured from the Office of the City Mayor.

       (b) The City Engineer/City Building Official shall supervise the digging and
excavation and shall determine the necessity width of the streets to be dug or excavated.

       (c) In order to protect the public from any danger, appropriate signs must be
placed in the area where work is being done.

       (d) Upon completion of the digging the road shall be put back in proper place
according to its original state prior to digging.


ARTICLE S. PRE-QUALIFICATION/ PARTICIPATION FEE FOR BIDDING AND
            OTHER CONTRACTS AND PURCHASE OF PLANS.

      Section 3.S.01. Imposition of Fees. - There shall be collected a fee for contractor
who participated in bidding for contracts and other bidder under this City.

   (a) Pre-qualification documents for participating contracts - - - - -                 P 100.00

   (b) Purchase of plans and other documents:

        (1)     Project costing less than 200,000.00 - - - - - - - - - - - - - - - -      100.00
        (2)     Project costing more than 200,000.00 - - - - - - - - - - - - - -          150.00
        (3)     For projects costing more than 300,000.00
                but not less than 500,000.00 - - - - - - - - - - - - - - - - - - - - -    200.00
        (4)     For project costing 500,000.00 and more
                plus 50.00 per additional 100,000.00 - - - - - - - - - - - -              250.00


   ARTICLE T. PERMIT FEE FOR BILLBOARDS, SIGNS, SIGNBOARDS AND
                          ADVERTISEMENT

        Section 3.T.01. Imposition of Fees. - There shall be collected a fee for the
issuance of mayor's permit from every person that shall cause the posting of billboards,
signs, signboards and advertisement at rates as follows:

        (a) Billboards, sign, signboards and advertisement per square meter or fraction
            thereof:

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                Single-faced - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
                P100.00
                Double-faced - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -       150.00

      (b) Billboards or signs for professionals, per square or fraction
              thereof - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -   100.00

           Billboards, signs, signboards or advertisement for business or
           profession painted on any building or structures or otherwise
           separated or detached there from per square meter thereof - - -                     50.00

      (c) Advertisement for business or profession by means of slides in
          movies payable by the advertisers - - - - - - - - - - - - - - - - - - - - -         300.00

      (e) Advertisements by means of vehicles, balloons, kites, etc.
            per day or fraction thereof - - - - - - - - - - - - - - - - - - - - - -           150.00
            per week or fraction thereof - - - - - - - - - - - - - - - - - - - - -            200.00
            per month or fraction thereof - - - - - - - - - - - - - - - - - - - -             300.00

              For use of electric or neon lights in billboards under items (a) to (d)
           above, the amount of Fifty Pesos (P50.00) shall be imposed in addition to the
           above prescribed rates.

      (f) Signs, signboards, billboards, advertisement, including stick outs, streamers,
          lighted signs and other electronic media, posters privilege panels, store signs,
          placards, price strips, buntings and the like belonging to manufacturers or
          producers or professionals, but displayed at the place where a business or
          profession is conducted, or exempt from such fees provided in paragraphs (a)
          and (b) above and other imposition that may be imposed by the City.

      Section 3.T.02. Time of Payment. - The fee shall be paid to the City Treasurer
upon application of permit.


        ARTICLE U. FEES AND FINES ON TRAFFIC REGULATION AND
                            MANAGEMENT

  Section 3.U.01 Definition of Terms: - When used in this Article , the term:

      a) “Motor Vehicle” shall mean any vehicle propelled by any power other than
         muscular power using the main thoroughfares, streets, and avenues, but
         excepting road rollers, trolley cars, street sweepers and       sprinklers,
         lawnmowers, bulldozers, graders, forklifts, amphibian trucks and cranes, if
         not used in public roads, vehicles which run only on rail or trades, and
         tractors, trailers and traction engine of all kinds used exclusively for
         agricultural purposes.

      b) “Tricycle” is a motor vehicle composed of a motorcycle fitted with a single
         wheel or with a two wheel cab operated to render transport services to the
         general public.

      c) “Pedicab” is a bicycle with a single-wheel sidecab.

      d) “Bicycle” is a two wheeled vehicle propelled by muscular power and utilized
         for private transportation.

      e) “Zone” is a place designated as plying routes of tricycle and other vehicles.


                                                      115
      f) “TMTRO” means Traffic Management and Tricycle Regulatory Office

      g) “CTPFRB” means City Tricycle and Pedicab Franchising and Regulatory
         Board.

      h) “Franchise” means a privilege or right granted by the City Government to
         tricycle to utilize such vehicle to convey passenger/s and/or goods to and
         from a particular destination.

      i)   “MTOP” means Motorized Tricycle Operators Perrmit

       Section 3.U.2. Imposition of Fees. - There shall be imposed fees on       the
following
       vehicles:

      a)      Motorized Public Transport Tricycle
                    Franchise fee                                     P      215.00
                    Motorized Tricycle Operator‟s Permit              P       50.00
                    Mayor‟s Permit                                    P       50.00
                    Sticker‟s Fee                                     P       50.00

      The franchise fee for motorized public transport vehicle is valid for five (5)
years and renewable for some period while Motorized Tricycle Operator‟s Permit
(MTOP), Mayor‟s Permit and Sticker‟s fee has validity of one year and must be
paid annually.

      b)      Pedicab-for- hire
                     Registration fee                                 P      100.00
                     Driver‟s ID fee                                  P       15.00
                     Sticker Year fee                                 P       15.00

       The franchise for pedicab-for-hire is valid for five (5) years and renewable
for the same period of time. The I.D. is valid for two (2) years and must be
renewed after that while “sticker year” shall be renewable annually.

      c)      Bicycle/Motorbike
                     Registration fee                                 P      50.00

      Registration fee is renewable annually.

      d)      Regulatory fees for Public Utility Vehicle
                     For Public Utility Bus                           P      500.00
                     Public Utility Jeep                              P      300.00
                     FX-Taxi                                          P      200.00

        Section 3.U.3 - Payment of Fees - All regulatory fees prescribed above shall
be paid to the City Treasurer‟s Office who shall issue the corresponding official
receipt.

        Section 3.U.4 -Surcharge and interest for late payment of Franchise fee -
Failure to pay the prescribed franchise fee for motorized public transport tricycle
within the time required shall subject the owner to a surcharge of 25% of the
original amount of fee due and an additional of 2% in every month exceeding
thereafter based on the original fee plus surcharge.

      Section 3.U.5 Towing fees for Illegally Parked and Stalled Vehicles



                                          116
              For vehicles weighing 4,000 kg and below                      P      300.00
              For vehicles weighing 4,000 kg and above                      P      500.00

      Illegally parked and stalled vehicles shall be towed to the Municipal
Impounding Area. An impounded vehicle must be redeemed by the owner within
24 hours, otherwise, an additional One Hundred Pesos (P100.00) per day will be
charged until the vehicle is redeemed

       Section 3.U.6. Terminal Fee

              Registration fee                                              P    1 ,000.00

       Registration fee is valid for one (1) year and renewable for the said period.

        Section 3.U.7 Penalty Clause - Any person , corporation, or entity who shall
be found violating any provision of Kautusang Bayan 15-2001, otherwise known
as “Lumilikha at Nagtatakda ng mga Bagong Patakaran , Alituntunin at Tanggapan
para sa Kaayusan ng Trapiko sa Bayan ng Malolos, Bulakan “, shall be penalized
in accordance with penalties herein setforth, to wit:

       A.     Violations of Section 37 of aforementioned ordinance (Provisions on
              Bicycle)

              A.1.    First Offense . . . . . . . .    Reprimand/Warning
              A.2     Second Offense . . . . . . .     A fine of Fifty Pesos (P 50.00)
              A.3     Third Offense . . . . . . .      A fine of One Hundred Pesos
(P100.00)

       B.     Violations of Section 34 and Section 35 of the said ordinance (Rules
              on Operation and Illegal Acts and Traffic Violations of Tricycle-for-Hire).

              B.1     First Offense . . . . . . . .    Reprimand/Warning
              B.2     Second Offense . . . . . . .     A fine of Two Hundred Pesos (P
              200.00)
              B.3     Third Offense . . . . . . . .    A fine of Five Hundred Pesos
              (P500.00)
                                                       And confiscation of Driver‟s License
              B.4     Fourth Offense . . . . . . . .   A fine of One Thousand Pesos
                                                        P1,000.00) and confiscation of
                                                       driver‟s license or ten (10) days
                                                       imprisonment or both at the
                                                       discretion of the Court.

       C.     Violations of Section 29 and Section 31 of the aforementioned ordinance
              (Operation of Pedicab).

              C.1     First Offense . . . . . . . .    Reprimand/ Warning
              C.2     Second Offense . . . . . . .     Rendering of Community Service for
                      a
                                                       Half day (1/2 day)
              C.3     Third Offense . . . . . . . .    Rendering of Community Service for
                                                       One (1) day
              C.4     Fourth Offense . . . . . . . .   Confiscation of ID and suspension of
                                                       Pedicab operation for three (3) days




                                               117
         D.    Violations of Section 42 (Number Coding on all Public Utility Vehicles
               entering the City Proper)

               D.1    First Offense . . . . . . . . .   Reprimand/Warning
               D.2    Second Offense . . . . . . .      Confiscation of Driver‟s License and
                                                        Issuance     of     TCT/TVR        by
apprehending
                                                        officer, a fine    of   Fifty Pesos   (P
50.00)
               D.3.   Third Offense . . . . . . .       Confiscation of Driver‟s License and
                                                        Issuance     of     TCT/TVR        by
apprehending
                                                        officer, a fine    of   One   hundred
pesos
                                                        (P100.00)         and    rendering    of
community
                                                        services as may be assigned by
TMTRO.

         E.    Violations on the scheduled entry of the PUJ and PUB in the City Proper

               E.1.   First Offense . . . . . . . .     Reprimand/Warning
               E.2    Second Offense . . . . . . .      Confiscation of Driver‟s License and
                                                        Issuance     of     TCT/TVR        by
                      apprehending
                                                        Officer and a fine of Fifty Pesos (P
                      50.00)
               E.3    Third Offense . . . . . . .       Confiscation of Driver‟s license and
                                                        Issuance     of     TCT/TVR        by
                                                        apprehending officer, a fine of One
                                                        Hundred Pesos
                                                        (P 100.00) and rendering of
                      community
                                                        services as may be assigned by
                      TMTRO

         F.    Establishment and Operation of Terminal of Public Utility Vehicles
               by Association or Operator without proper authority from
               Sangguniang Panlungsod.

               F.1    First Offense . . . . . . .       A fine of Five Hundred Pesos
(P500.00)
                                                        And dismantling or demolition of
                                                        the terminal at the expense of the
                                                        association or Operator.
               F.2    Second Offense . . . . . . .      A fine of Two Thousand Pesos
                      (2,000.00)
                                                        And dismantling or demolition of
                                                        the terminal at the expense of the
                                                        association     or Operator     or
                                                        imprisonment of the executive
                                                        officers or operator for a period
                                                        of ten (10) days or both at the
                                                        discretion of the Court.

         G.    Violation of Section 46 and Section 47 of the abovementioned ordinance
               (Use of Thoroughfares).


                                                118
     G.1    First Offense . . . . . . .    Reprimand/ Warning
     G.2    Second Offense . . . . . .     Confiscation of Driver‟s license and
                                           Issuance     of     TCT/TVR        by
                                           apprehending officer and a fine of
                                           Fifty Pesos (P50.00 )
     G.3    Third Offense . . . . . . .    Confiscation of Driver‟s license and
                                           Issuance of TCT/TVR by the
                                           apprehending officer and a fine of
                                           One Thousand Pesos (P1,00.00)
                                           and in
                                           addition hereto,       rendering of
                                           community
                                           service as may be assigned by
                                           TMTRO.

H.   Violation of Section 56 of the abovementioned Ordinance ( Traffic
     Violation and Other Illegal Acts )

     H.1    First Offense . . . . . . .    Reprimand/Warning
     H.2    Second Offense . . . . . .     Confiscation of Driver‟s License and
                                           Issuance of            TCT/TVR by
                                           apprehending        officer and a fine
                                           of Fifty Pesos (P50.00).
     H.3.   Third Offense . . . . . .      Confiscation of Drivers‟s License
            and
                                           Issuance   of    TCT/TVR      by
                                           apprehending officer , a fine of
                                           One Hundred Pesos (P100.00),
                                           rendering of community services
                                           as may be assigned by TMTRO
                                           or imprisonment of ten (10) days
                                           or both at the discretion of the
                                           court.

I.   Violation of Section 56 ( Pedestrian Traffic Violations)

     I.1    First Offense     .......      Reprimand/Warning and Voluntary
                                           Dismantling or demolition of the
                                           obstruction by the violators at his
                                           own
                                           expense.
     I.2    Second Offense . . . . . .     A fine of Fifty Pesos (P 50..00) and
                                           Community Service as may be
            assigned
                                           by TMTRO.

     Note: The community service to be assigned by TMTRO must not
           violate the constitutional rights of the violators.

J.   Violation of Section 59 (Obstructions to Pedestrian Lanes and Road Ways)

     J.1    First Offense . . . . . . .    Warning and voluntary demolition
            or
                                           dismantling of the obstrtuction by
            the
                                           violator.


                                     119
              J.2     Second Offense . . . . . .      Fine     of   Five   Hundred     Pesos
                      (P500.00) and
                                                      voluntary demolition or dismantling
                      of
                                                      the obstruction by the violator.
              J.3     Third Offense . . . . . . .     Fine of One Thousand Pesos (P1,
                      000.00)
                                                      and      voluntary    demolition     or
              dismantling
                                                      of the obstruction or imprisonment
              for
                                                      10 days or both at the discretion of
              the
                                                      Court.

       K.     Violation of Section 24 (Duty of Traffic Aides or Enforcers to surrender
              confiscated license to TMTRO within 24 hours.)

              K.1     First Offense . . . . . . . .   Two (2) weeks suspension
              K.2     Second Offense . . . . . .      One (1) month suspension
              K.3     Third Offense . . . . . . . .   Termination from employment

       L.     Violation of Section 55 (Soliciting excessive membership fee of the
              association of any Public Utility Vehicle)

              L.1     First Offense      .......      A fine of Two Thousand Pesos
       (P2,000.00)
                                                      for each    of all officers of the
                                                      Association
              L.2     Second Offense . . . . . .      Imprisonment of the President and
                                                      Treasurer of the Association for a
                                                      period of not more than six (6)
                                                      months or payment or a fine of
                                                      Two Thousand Pesos (P2,000.00) or
                                                      both at the discretion of the Court.


                                        CHAPTER IV
                                       SERVICE FEES


                           ARTICLE A. SECRETARY’S FEES

       Section 4.A.01. Imposition of Fees. - There shall be collected the following fees
from every person requesting for copies of official records and documents from the
Office of the Sangguniang Panlungsod.

       (1) Xerox copy or any other copy produced by copying machine – - - - - P1.00
           per page
       (2) For every certified copy of any paper, record - - - - - - - - - - - - - - - - P2.00
           per page

        Section 4.A.02. Exemption. - The fees imposed in this article shall not be
collected for copies furnished to the offices or branches of the government for official
business except for copies required by the court at the request of the litigants, in which
case charges shall be made in accordance with schedule in Section 154.



                                               120
        Section 4.A.03. Time of Payment. - The fees shall be paid to the City Treasurer‟s
Office at the time of the request, written, or otherwise, for the issuance of the copy of any
city record or document is made.


                              ARTICLE B. LOCAL REGISTRY FEES

        Section 4.B.01. Imposition of Fees. - There shall be collected the following fees
for services rendered by the local registrar of the City of Malolos.

   (a) Marriage fees

         Amount
         (1) Application for marriage license - - - - - - - - - - - - - - - - - - - - - P100.00
         (2) Marriage license fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20.00
         (3) Marriage solemnization fee - - - - - - - - - - - - - - - - - - - - - - - -            150.00
         (4) Family planning seminar fee - - - - - - - - - - - - - - - - - - - - - - - - - 100.00

   (b) For registration of documents and certified copies of documents on file in the
       Office of the City Civil Registrar:
       (1) Per registration of legitimization - - - - - - - - - - - - - - - -              P 100.00
       (2) Per registration of an adoption - - - - - - - - - - - - - - - - -                  100.00
       (3) Per registration of an annulment of marriage - - - - - -                           500.00
       (4) Per registration of legal separation or divorce - - - - - -                        500.00
       (5) Per registration of naturalization - - - - - - - - - - - - - - - -                 500.00
       (6) Per registration of a change of name (based on RA 9048) -                        3,000.00
       (7) Emancipation of minors - - - - - - - - - - - - - - - - - - - - - - -                50.00
       (8) Juridical determination of paternity affiliations - - - - - -                      100.00
       (9) Registration of aliens - - - - - - - - - - - - - - - - - - - - - - - - -           100.00
       (10)Voluntary renunciation of citizenship - - - - - - - - - - - -                      100.00
       (11)Late registration - - - - - - - - - - - - - - - - - - - - - - - - - - - -          100.00
       (12)Death - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -      100.00
       (13)Birth - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    100.00
       (14)Marriage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -       100.00
       (15)For certified copies of any documents in the register,
           for each page - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -         50.00
       (16)Corrections (based on RA 9048) - - - - - -- - - - - - - - - - -                  1,000.00
       (17)Affidavit of 5 years live-in partners
       (18)Other local documentation for record purposes and
           certified copies of any documents in the registry, for
           each 100 words - - - - - - - - - - - - - - - - - - - - - - - - - - - - -            50.00

   (c) Permit fee for cavader disposition:
       (1) Burial permit fees - - - - - - - - - - - - - - - - - - - - - - - - - - -              40.00
       (2) Fee for exhumation of cadaver - - - - - - - - - - - - - - - - - -                    100.00
       (3) Fees for removal of cadaver - - - - - - - - - - - - - - - - - - - -                  100.00
       (4) Fee for entrance of cadaver from other city or municipality -                        100.00
       (5) Fee for cremation - - - - - - - - - - - - - - - - - - - - - - - - - - - - -          100.00
       (6) Fee for transfer of cadaver to other city or municipality - - -                      100.00
       (7) Cemetery fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    100.00/yr.

         Section 4.B.02. Exemptions. - The above shall not be collected in the following
cases:

   (a) Issuance of certified copies of documents for official use at the request of a
       competent court or other government agency.



                                                      121
   (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 permits of a paper, per recommendation of the City Mayor.

        Section 4.B.03. Time of Payment. - The fees shall be paid to the City Treasurer‟s
Office before the registration of a documents or issuance of the license or certified copy
of a local registry or documents.

       Section 4.B.04. Administrative Provision. - A marriage license shall not be
issued unless a certification is issued by the Family Planning Coordinating Council that
the applicants have undergone seminar on family planning.


                              ARTICLE C. POLICE CLEARANCE FEES

       Section 4.C.01. Imposition of Fees. - There shall be collected a service fee for
each police clearance certificate issued as follows:

   (a) For employment, scholarships, study grants and
           other purposes not hereunder specified - - - - - - - - - - - - -         P50.00
   (b) For firearms permits application - - - - - - - - - - - - - - - - - - - - -   200.00
   (c) For passport or visa application - - - - - - - - - - - - - - - - - - - - -   100.00 N/A
   (d) For application for Filipino citizenship - - - - - - - - - - - - - - - -     1,000.00 N/A

        Section 4.C.02. Time of Payment. - The service fees impose in this article shall be
paid to the City Treasurer‟s Office upon application for the police clearance certificate.


              ARTICLE D.           SERVICE FEES FOR HEALTH EXAMINATION

       Section 4.D.01. Imposition of Fees. - There shall be collected a fee of One
Hundred Pesos (P100.00) from any person who is given a physical examination by the
City Health Officer or his duly authorized representative as required by existing
ordinance.

        A fee of Five Pesos (P5.00) shall be collected for each additional copy or
subsequent issuance of a copy of the initial medical certificate issued by the City Health
Officer.

        Section 4.D.02. Time of Payment. - The fee shall be paid to the City Treasurer‟s
Office before the physical examination is made and the medical certificate is issued.

       Section 4.D.03. Administrative Provisions. – (a) Individual engaged in an
occupation or working in the following establishment, are hereby required to undergo
physical and medical examination before they can be employed and once every six (6)
months thereafter.

       (b) Food Establishment - establishments where food or drinks are manufactured,
processed, stored, sold or served.
       a. Public Swimming or Bathing Places.
       b. Dancing Schools, Dance Halls and Night Club - includes dance instructor/
           instructress, hostess, cooks, bartenders, and waitress, etc.
       c. Tonsorial and Beauty Establishment - includes employees and barbers shops,
           beauty parlor, hairdressing and manicuring establishment, figures and
           slandering saloons.
       d. Massage Clinic and Sauna Bath Establishment - include masseur, massage
           clinic/ sauna bath attendants, etc.

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        e. Hotels, Motels, and Apartment, Lodging, Boarding, or Tenement Houses and
           Condominiums.

        (c) Owners, managers or operators of the establishment shall see to it that their
employees who are required to undergo physical and medical examination have been
issued the necessary medical certificate.

      (d) The City Health Officer shall keep a record of physical and other health
examinations conducted, and the copies of the medical certificates issued indicating the
name of the applicant, the date and the purpose for which the examinations are made.


                         ARTICLE E. SANITARY INSPECTION FEES

        Section 4.E.01. Imposition of Fees. - There shall be collected an annual sanitary
fee from each business establishment in the City of Malolos as follows:

   a. Financial institution such as banks, pawnshops, insurance companies,
            Finance and other investment companies, dealers in securities and
            foreign exchange dealers - - - - - - - - - - - - - - - - - - -          P
        100.00
   b.   Gasoline service and other filling station - - - - - - - - - -
        100.00
   c.   Telephone, electric and power companies - - - - - - - - -
        100.00
   d.   Manufacturer, producers, foundry shops laboratory, private market,
            shopping centers, talipapa, tanneries, warehouses and private
            schools and hospitals - - - - - - - - - - - - - - - - - - - - - -
        100.00
   e.   Other manufacturers not mentioned - - - - - - - - - - - - - -
        100.00
   f.   Theaters, coliseums, sauna baths, race tracks, operators of golf
            courses cockpit establishment, bowling alleys, stadium, cabaret,
            summer resort - - - - - - - - - - - - - - - - - - - - - - - - - - - -     100.00
   g.   Other amusement place not mentioned above - - - - - - -                       100.00
   h.   Importer, exporter, wholesaler without storing food therein - - -             100.00
   i.   Public eating palaces, such as restaurant refreshment parlor carinderia, etc.
        1. Public eating places with 10 or more personnel - - - - - - - - - -        100.00
        2. Public eating places with less than 10 personnel - - - - - - - - -        100.00
   j.   Establishment offering services such as welding shops, barber shop,
        printer publisher and other similar establishment - - - - - - - - - - -      100.00
   k.   Apartment, house for rent, and other similar establishment - - - -           100.00
   l.   Retailer and other establishment not included in the above - - - -           100.00

        Provided, that in case where a single person, partnership or corporation conducts
or operate two or more business in one place or establishment the sanitary permit fee
shall be imposed and paid on the higher business.

        Section 4.E.02. Time of Payment and Surcharge for Late Payment. - The fees
prescribed in this article shall be paid in advance or before the twentieth (20th) day of
January to the City Treasurer or his duly authorized representative who shall issue a
receipt as evidence of payment of this fee. If the fee is not paid within the prescribed
period, a surcharge of twenty five percent (25%) of the unpaid amount shall be collected
plus interest of two percent (2%) per month but shall not exceed thirty six (36) months.




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       Section 4.E.03. Administrative Provisions. – (a) The City Health Officer or his
duly authorized representative shall conduct an annual sanitary inspection of all
business establishment and building to determine adequacy of ventilation, general
sanitary conditions and propriety for habitation.

       (b) The City Health Officer shall require evidence of payment of the fee imposed
herein before he issue a sanitary inspection certificate.


                     ARTICLE F. ENVIRONMENT PROTECTION FEES

        Section 4.F.01. Rate of Charges. - Except as otherwise provided herein,
environment protection fee shall be collected semi-annually from every person (natural
or judicial) engaged in business occupation of calling of any undertakings in the city in
accordance with the following schedule.

   Amusement Places

        1. Amusement rides and shooting galleries, sideshow booths and other similar
           establishment with contribance for amusement of customers, per contribance
           of Ten Pesos (P10.00) per day.

        2. Billiard and/or Pool Hall                                          200.00
        3. Bowling                                                            800.00
        4. Cockpit                                                          2,000.00
        5. Night/Day Clubs, Disco Cocktail Lounges or Bars, Beer
               Gardens                                                      1,000.00
        6. Resorts or other similar establishment                           2,000.00
        7. Theaters or Cinema Houses                                        2,000.00

   b. Financial Institutions
      1. Banks - commercial, saving and rural banks,
         development bank                                                   3,000.00
      2. Savings and loan association, insurance companies,
         Pawnshop and lending investors.                                    1,000.00

   c. Gasoline Service, Filing Station
      1. Filling Station only                                               2,000.00
      2. Filling Service                                                    3,200.00

   d. Private Hospital and Medical Clinic
      1. Private Hospital                                                   3,000.00
      2. Medical Clinics                                                    1,000.00
      3. Animal Clinics and Hospitals                                         400.00

   e. Hotels, Motels, Boarding Houses, Dormitories and Lodging Houses
      1. Hotel per room                                             1,000.00
      2. Motels per room                                              500.00
      3. Boarding Houses, Lodging Houses and Dormitories              200.00
      4. Apartment per door                                            80.00

   f.   Institutions of Learning
        1. Private Universities, Colleges Schools and Educational or Vocational
                Institutions based on total semestral enrollment as follows;
            a. 5,000 or more but less than 10,000 students                   6,000.00
            b. 1,000 or more but less than 5,000 students                    3,000.00
            c. Below 1,000 students                                            800.00


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   g. Market Stall Holders
      1. Public Markets (a) for each stall                                  300.00
      2. Private Markets (a) for stall                                      300.00
      3. Stall Holders outside Public Markets                               200.00
      4. Barbeque Stand, Newspaper Stand and Goto Stand                      80.00
      5. Fish Broker                                                        500.00

   h. Telegraph, Teletype, Cable and Wireless, Communication Companies, etc.
      1. Main Office, every branch/station thereof                 1,000.00

   i.   Telephone Companies
        1. Main office, every/branch/station thereof                       3,000.00

   j.   Terminal garage for bus, and other public utility vehicles except home garage.
        1. Per jeep                                                          50.00
        2. Per Tricycle                                                      30.00
        3. Bus Terminal                                                   7,000.00
        4. Per FX/ Mega Taxii                                                70.00

   k. Professional, Administration Offices and/or Display Offices          600.00

   l.   Private Warehouse of Bodega                                      3,000.00

   m. All other business and other Service Agencies not specifically mentioned above
      1. Manufacturers, producers and processors
          a. Factory                                                   6,000.00
          b. Commercial Poultry & Piggery                              4,000.00
          c. Garment Factory                                           3,000.00
          d. Electronic Factory                                        3,000.00
          e. Hardware                                                  2,000.00
          f. Poultry Feeds & Supply                                    1,600.00
          g. Bag Making Industry                                         500.00
          h. Other factory such as Ice Cream making, taho and others 500.00
      2. Exporters/Importers                                           1,800.00
      3. Public eating places, carinderia and restaurant               1,000.00
      4. Other contractor/business establishments engaged in rendering
             services, printer and publishers                            500.00
      5. Bakery                                                          500.00
      6. Rice Mill                                                       500.00
      7. Ice Plant                                                     3,000.00
      8. Retailers and Wholesaler
          a. with store area of 1,000 sq.m. or more                    2,000.00
          b. with store area of 500 sq.m. or more but less
             than 1,000 sq.                                            1,000.00
          c. with store area of 500 sq. m. or less                       800.00
      9. Sari-sari store                                                 100.00

       Section 4.F.02. Time of Payment. - The fees prescribed in this article shall be
paid to the City Treasurer‟s Office or his duly authorized representative within the first
twenty (20) days on January of each year.

        Section 4.F.03. 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, and interest at the rate of 24%, per
annum on the fees due plus surcharge.



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        Section 4.F.04. Administrative Provisions. – (a) For purposes of imposition, the
area of the garbage collection shall only be the business area of the City.

        (b) The owner or operator of the aforementioned business establishments and
occupants of residential houses, apartments and flat, shall provide for his premises, the
required garbage can or receptacle properly covered which shall be placed in front of his
establishment or place before the time of collection. No mayor‟s permit shall be issued
or renewed without first complying with this provision, in case of business.

       (c) The sanitary inspector (or the City Health Officer) shall inspect once a month
the said business establishment to find out whether garbage is properly disposed of
within their premises.


                         ARTICLE G. MAYOR'S CLEARANCE FEE

         Section 4.G.01. Imposition of Fees. - There shall be collected a mayor‟s clearance
fee of One Hundred Pesos (P100.00) prior to the issuance to the following clearance
certificate to the City of Malolos.

                Mayor‟s Clearance - - - - - - - - - - - - - - - - - - - -               P100.00

        Section 4.G.02. Time of Payment. - The fee imposed in the article shall be paid to
the City Treasurer‟s Office upon application.


         ARTICLE H. TREASURER’S, ASSESSOR’S, ACCOUNTANT’S AND
                          AGRICULTURE’S FEES

        Section 4.H.01. Imposition of Fees. - There shall be collected for service
rendered by the City Treasurer, City Assessor, City Accountant and City Agriculturist of
the City of Malolos the following fees.

       Treasurer's Fees
       (a) Certification of tax payment - - - - - - - - - - - - - - - - - - - - - - - - - - - P100.00
       (b) Certification of payment other than tax payment - - - - - - - - - - - - 100.00
       (c) Certification of copy of any document on file per page
           (double this fee if there are two pages in a sheet) - - - - - - - - - - - - 100.00 n/a
       (d) Certified xerox copy of any copy produced by copying machine
           per page (double this fee if there are two pages in a sheet) - - - - - 100.00n/a
       (e) Certified photo copy, per page - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
       (f) Certification of tax clearance - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
       (g) Certification of clearance as to money property accountability - - 100.00n/a

       Assessor's Fees
       (a) Certification of copy of tax declaration - - - - - - - - - - - - - - - - - - - 100.00
       (b) Certified xerox copy of any other document produce by copying
           machine (double this fee if there are two pages in a sheet) - - - - 50.00n/a
       (c) Certification of no registered property - - - - - - - - - - - - - - - - - - - 50.00

       Accountant's Fees
       (a) Certification of Trial Balance - - - - - - - - - - - - - - - - - - - - - - - - 100.00n/a
       (b) Certification of Income Statement - - - - - - - - - - - - - - - - - - - - 100.00n/a
       (c) Certification of Balance Sheet - - - - - - - - - - - - - - - - - - - - - - - 100.00n/a
       (d) Certified Photocopy, per page - - - - - - - - - - - - - - - - - - - - - - 100.00n/a

       Agriculture's Fees
       (a) Department of Agriculture's certification on land use conversion:

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            (1) Riceland - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,000.00/ha.
            (2) Filled-up Area - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,000.00/ha.
            (3) Idle land - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,000.00/ha.


                         ARTICLE I.         RENTAL FEE ON MINERAL LANDS

         Section 4.I.01. Definitions. - When used in this Article:

        “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.

       “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.

        Section 4.I.02. Collection of Fee. - There shall be collected an annual rental fee
from the lessee of mineral lands within the City of Malolos for the exploration,
development and exploitation and disposition of minerals from said lands covered by
lease in accordance with the following rates:

   a. On coal-bearing public lands
      1. Five Hundred Pesos (P500.00) per hectare or fraction thereof for each and
      every
          year for the first ten (10) years: and
      ii. One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and
          every year thereafter during the life of the lease.

   b. On public lands bearing quarry resources
      1. Five Hundred Pesos (P500.00) per hectare or fraction thereof for each and
         every year during the life of the lease.

   c. On all other mineral lands containing metallic and non-metallic minerals under
      existing mining laws or decrees
      1. One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and
          every year during the life of the lease.

        Section 4.I.03. Time of Payment. - The rental fee shall be paid in advance to the
City Treasurers office or its 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.


               ARTICLE J.         OCCUPATION FEE FOR MINING CLAIMS

         Section 4.J.01. Definitions. - When used in this Article:

         “Occupation fee” - is a fee payable by any locator or occupant of any mining
claim.

        Section 4.J.02. Collection of Fee. - There shall be collected an annual occupation
fee on locator, holder or occupant of mining claim in the amount of Ten Pesos (P10.00)
per hectare or fractional part thereof, until the lease covering the mining claim shall been
granted.

       Section 4.J.03. Time of Payment. - The fee shall be payable to the City
Treasurer‟s Office on the date of registration of the mining claim and on the same date
every year thereafter, until the lease covering the mining claim shall have been granted.

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       Section 4.J.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
time and in the same manner as tax due.

        Section 4.J.05. Administrative Provision. - The City Planning & Development
Office shall keep a list of all registered mining claims indicating therein the name/s of
locator/s area in hectares and date of registration.


                  ARTICLE K. RENTAL OF CITY CEMETERY LOTS

        Section 4.K.01. Imposition of Fee. - There shall be collected the following rental
fees for a lease of five (5) years:

       Annual Fee
       1. For each burial lot consisting of 1 x 2 sq. m. or fraction thereof - - - - P 200.00
       2. For inches of the apartment type surrounding the cemetery belonging
           to the municipality - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
       100.00

        Section 4.K.02. Time of Payment. - The fee shall be paid to the City Treasurer‟s
Office upon application for a burial permit prior to the construction thereof 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 4.K.03. Surcharge for the Late Payment. - Failure to pay the prescribed
in this article within the time required shall subject to the taxpayer to a surcharge of
twenty five percent (25%) of the original amount of tax due, such surcharge to the paid
at the same time and in the same manner of due.

        Section 4.K.04. Interest of Late Payment. - In addition on surcharge imposed
herein, there shall be imposed an interest of two percent (2%) per month of the unpaid
taxes, fees or charges including surcharges, until such amount is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36)
month.

       Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest
abovementioned shall be collected on the unpaid amount from the date it becomes
originally due until fully paid.

       Section 4.K.05. Administrative Provisions. – (a) Permit to construct - Any
construction of whatever kind or nature in the public cemetery, whether for the
temporary or perpetual use, shall only be allowed after the approval of a permit issued
by the City Mayor, upon recommendation of the City Health Officer.

       (b) Renewal of lease - In case a lessee intends to renew the lessee after its
termination, he must inform the City General Services Officer within thirty (30) days
before the expiration date of the lease, and shall pay the corresponding rental fee
therefore.

           It shall also be the duty of the City General Services Officer to prepare and
       submit to the City Mayor a list of the leases that are to expire five (5) days prior
       to the expiration date. The City General Services Officer shall send a reminder to

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       the lessee of the expiration of this lease, two weeks prior to the expiration date of
       the lease.

       (c) Register - The City General Services Officer shall keep a register on account of
the cemetery, together with such additional information as may be required by the
Sangguniang Panlungsod.


                      ARTICLE L. RENTAL OF CITY GROUNDS

        Section 4.L.01. Imposition of Fees. - There shall be collected the following rental
fees for one (1) year:

       For each lot per square meter or fraction thereof - - - - - - - - - - - -   P10.00

       Section 4.L.02. Time of Payment. - The fee shall be paid to the City Treasurer‟s
Office within the first twenty (20) days of January of each year.

         Section 4.L.03. Surcharge for Late Payment. - Failure to pay the tax prescribed in
this article within the time required shall subject the taxpayer to 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 tax due.


                             CHAPTER V
             GENERAL ADMINISTRATIVE AND PENAL PROVISIONS


      ARTICLE A. COLLECTION AND ACCOUNTING OF CITY REVENUES

        Section 5.A.01. Tax Period And Manner Of Payment. – Unless otherwise
provided in this Code, the tax period of all city taxes may be paid in quarterly
installments in accordance with the provisions of this Code.

          Section 5.A.02. Accrual of Tax. – Unless otherwise provided in this Code, all city
taxes, fees, and charges shall accrue on the first (1st) day of January of each year.
However, new taxes, fees or charges, or charges in the rates thereof, shall accrue on the
first (1st) day of the quarter next following the effectivity of the ordinance imposing such
new levies or rates.

        Section 5.A.03. Time of Payment. – Unless otherwise provided in this Code, all
city taxes, fees, and charges shall be paid within the first twenty (20) days of January or
of each subsequent quarter as the case may be. The Sangguniang Panlungsod may, for
justifiable reason or cause, extend the time of payment of such taxes, fees, or charges
without surcharges or penalties, but only for a period not exceeding six (6) months.

        Section 5.A.04. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. –
There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of
taxes, fees or charges not paid in time and an interest at the rate of two percent (2%) per
month of the unpaid taxes, fees or charges including surcharges, until such amount is
fully paid but in no case shall the total interest on the unpaid amount or portion thereof
exceed thirty-six (36) months.

        Section 5.A.05 Interest on Unpaid Revenues - 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 of 2% per month from the

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date it is due until it is paid, but in case shall the total interest on the unpaid
amount or a portion thereof exceed thirty six (36) months.

       Section 5.A.06. Collection of City Revenues by the City Treasurer’s Office. –
Unless otherwise specified, all city taxes, fees, or charges shall be collected by the City
Treasurer‟s Office.

        The City Treasurer may designate the Barangay Treasurer as his deputy to collect
city real property and community taxes, provided, that the barangay treasurers are
adequately knowledgeable on the systems and procedures of collections , provided
with the necessary
records and properly bonded for the purposes. In case a bond is required for the
purpose, the city government and the barangay government shall pay the premiums
thereon proportionately.

        Section 5.A.07. Examination of Books of Accounts and Pertinent Records of
Businessmen by City Treasurer. – Upon the approval of the City Mayor, the City
Treasurer may, by himself or through any of his deputies duly authorized in writing,
examine the books, accounts, and other pertinent records of any person, partnership,
corporation, or association subject to city taxes, fees and charges in order to ascertain,
assess, and collect the correct amount of the tax, fee, or charge. Such examination shall
be made during regular business hours, only once for every tax period which shall be
the year immediately preceding the examination, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts of
the taxpayer examined.

        In case the examination herein authorized is made by a duly authorized deputy
of the City Treasurer, the written authority of the deputy concerned shall specifically
state the name, address, and business of the taxpayers whose books, 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 record of the revenue district office of the Bureau of Internal
Revenue shall be made available to the City Treasurer‟s Office its deputy or duly
authorized representative subject to the guidelines issued by the Department of Finance.

      Examination should be in accordance with the generally accepted auditing
standards, programs, methods and procedures.

        The City Treasurer‟s Office shall maintain and update the tax information system
of the city.

       Section 5.A.08. Promulgation of Rules and Regulations. – (a) Within thirty (30)
calendar days after the approval of this Code, the City Mayor shall convene the
Oversight Committee as herein provided to formulate and issue the appropriate rules
and regulations necessary for the efficient and effective implementation of the
provisions of this Code.

   (b) The Oversight Committee shall be composed of the City Vice-Mayor, as the
       Chairman, the City Administrator, as the Vice-Chairman, and the following as
       members:
          1) The Chairman, Ways and Means Committee, Sangguniang Panlungsod;
          2) The Secretary of the Sangguniang Panlungsod;
          3) The City Treasurer
          4) The City Assessor
          5) The City Accountant
          6) The City Budget Officer;


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           7) The City Planning and Development Coordinator;
           8) The City Engineer; and
           9) The City Legal Officer

   (c ) The Committee shall submit its recommendations to the City Mayor within two
        (2) months after each organization. Thereafter, the Committee shall monitor the
        implementation of the provisions of this Code and recommend from time to time
        additional rules and regulations or changes thereof.

        Section 5.A.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 the city government, SEF & other funds
as the case maybe.

       Section 5.A.10. Accrual To The General Fund of Fines, Costs and
Forfeitures. – Unless otherwise provided by law or ordinance, fines, costs,
forfeiture, and other pecuniary liabilities imposed by the court for violation of
any city ordinance shall accrue to the General Fund of the city.

       Section 5.A.11. Issuance of Receipts. – It shall be the duty of the City
Treasurers office or its authorized representative to issue the necessary receipt to
the person paying and the account for which it is paid.

       In acknowledging payment of city taxes, fees and charges, it shall be the
duty of the City Treasurers office or its deputies to indicate on the official receipt
issued for the purpose the number of the corresponding city tax ordinance.

        Section 5.A.12. Record of Taxpayers. – It shall be the duty of the City
Accountant‟s Office to keep records, alphabetically arranged and open to public
inspection, of the names of all persons paying city taxes, fees and charges, as far as
practicable. The City Treasurer‟s Office may also keep such record. The City Assessor‟s
Office, City Accountant‟s Office and the City Treasurer‟s Office shall establish and keep
current the appropriate tax roll for each kind of tax, fee or charge provided in this Code.


     ARTICLE B. CIVIL REMEDIES FOR COLLECTION OF REVENUES

        Section 5.B.01. Local Government’s Lien. – City taxes, fees and charges,
and other revenue constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative
or judicial action, not only upon any property or rights therein which may be
subject to the lien but also upon property used in business, occupation, practice
of profession or calling, or exercise of privilege with respect to which the lien is
imposed. The lien may only be extinguished upon full payment of the delinquent
city taxes, fees and charges including related surcharges and interests.

       Section 5.B.02. Civil Remedies. – The City Treasurer for the collection of
City taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:

   (a) By administrative action thru distraint of goods, chattel, or effects, and
       other personal property of whatever character, including stocks and other
       securities, debts credits, bank accounts, and interest in and rights to


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       personal property, and by levy upon real property and interest in or rights
       to real property; and

   (b) By judicial action.

      Either or both of these remedies may be pursued concurrently or
simultaneously.

       Section 5.B.03. Distraint of Personal Property. – The remedy by distraint shall
proceed as follows:

   (a) Seizure – Upon failure of the person owing any city tax or other
       impositions to pay the same at the time required, the City
       Treasurer or its deputy may upon written notice, seize or
       confiscate any

       personal property belonging to that person of any personal property subject to
       the lien, in sufficient quantity to satisfy the tax, fee or charges in question,
       together with any increment thereto incident to delinquency and the expenses of
       seizure. In such case, the City Treasurer or his deputy shall issue a duly
       authenticated certificate based upon the records of his office showing the fact of
       delinquency and the amount of the tax, fee or charges and penalty due. This shall
       serve as sufficient warrant for the distraint of personal property aforementioned,
       subject to the taxpayers‟ right to claim exemption under the provisions of
       existing laws Distrained personal property shall be sold at public auction in the
       manner herein provided for.

   (b) Accounting Of Distrained Goods. – The officer executing the distraint shall make
       or cause to be made an accounting of the goods, chattels or effects distrained, a
       copy of which signed by himself shall be left either with the owner or person
       from which possession of goods, chattels or effects were taken, or at the dwelling
       or place of business of that person and with someone of suitable age and
       discretion, to which list shall be added a statement of the sum demanded and a
       note of the time and place of sale.

   (c) Publication. – The officer executing the distraint shall forthwith cause a
       notification to be exhibited in not less than three (3) public and conspicuous
       places in the territory of the city where the distraints is made, specifying the time
       and place of sale, and the articles distrained. The time of sale shall not be less
       than twenty (20) days after notice to the owner or possessor of the property as
       above specified and the publication or posting of the notice. One place for the
       posting of the notice shall be at the Office of the City Mayor.

   (d) Release of Distrained Property Upon Payment Prior to Sale. – If at any time prior
       to the consummation of the sale all proper charges are paid to the officer
       conducting the sale, the goods or effects distrained shall be restored to the
       owner.

   (e) Procedure of Sale. – At the time and place fixed in the notice, the officer
       conducting the sale shall sell the goods or effects so distrained at public auction
       to the highest bidder for cash. Within five (5) days after the sale, the Committee
       on Remedies thru warrant issuance, sale and judicial action, shall make a report
       of the proceedings in writing to the City Mayor.

       Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as sold to the

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city government for the amount of the assessment made thereon by the Committee on
Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled.

      Said Committee on Appraisal shall be composed of the City Assessor as
Chairman, with a representative of the Commission on Audit and the City Treasurer as
members.

   (f) Disposition of Proceeds. – The proceeds of the sale shall be applied to satisfy the
       tax, together with the increment thereto incident to delinquency, and the
       expenses of the distraint and sale. Any balance over and above what is required
       to pay the entire claim shall be returned to the owner of the property sold. The
       expenses chargeable upon the seizure and sale shall embrace only the actual
       expenses of seizure and preservation of the property pending the sale, and no
       charge shall be imposed for the services of the local officer or his deputy. Where
       the proceeds of the sale are insufficient to satisfy the claim, other property may,
       in like manner, be distrained until the full amount due, including all expenses is
       collected.

        Section 5.B.04. Levy on Real Property. – After the expiration of the time required
to pay the delinquent tax, fee or charge, real property may be levied by the City
Treasurer on before, simultaneously, or after the distraint of personal property
belonging to the delinquent taxpayer. To this end, the City Assessor and the City
Treasurer Office shall prepare a duly authenticated certificate showing the name of the
delinquent taxpayer, description of the real properties, description of taxes due and the
amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate
with the force of legal execution throughout the Philippines. Levy shall be effected by
writing upon said certificate the descriptions of the property upon which the levy is
made. At the same time, written notice of the levy shall be mailed to or served upon the
City Assessor and the Register of Deeds of the city/locality where the property is
located 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
Philippines, 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 Committee on
Remedies Thru Warrant Issuance, Sale and Judicial Action 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.

       Section 5.B.05. 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 or any of its deputies who fail to issue
or execute the warrant of distraint or levy after the expiration of the time
prescribed, or who is found guilty of abusing the exercise thereof by competent
authority shall be automatically dismissed from the service after due notice and
hearing.

       Section 5.B.06. 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)

                                           133
days. It shall be effected by posting a notice at the main entrance of the City Hall
and in a public and conspicuous place in the City and 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 where the property is located. 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 the taxpayer against
whom the taxes, fees, or charges are levied, and a short description of the
property to be sold. At any time before the date fixed for the sale, the taxpayer
may stay the proceedings by paying the taxes, fees, charges, penalties and
interests. If he fails to do so, the sale shall proceed and shall be held either at the
main entrance of the 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 its deputy shall make
a report of the sale to the Sangguniang Panlungsod and City Treasurer shall make and
deliver to the purchaser a certificate of sale, showing the 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. City Treasurer may by
ordinance duly approved may advance an amount sufficient to defray the costs of
collection by means of the remedies provided for in this Article, 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.

         Section 5.B.07. 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 Treasurers Office 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 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.

         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 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, 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.

       Section 5.B.08. Final Deed to Purchaser. – In case the taxpayer fails to redeem
the property as provided herein, 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 succinctly recite all
the proceedings upon which the validity of the sale depends.

       Section 5.B.09. Purchase of Property By the City Government For Want of
Bidder. – In case there is no bidder for the real property advertised for sale as provided

                                            134
herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or
charges, related surcharges, interests, penalties and costs, City Treasurer conducting the
sale shall purchase the property in 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 duty of the Register of Deeds upon registration
with his office of any such declaration of forfeiture to transfer the title of the forfeited
property to the City government 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‟s Office 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 government.

        Section 5.B.10. Resale of Real Estate Taken for Taxes, Fees, or Charges. – The
Sangguniang Panlungsod shall, by separate ordinance duly approved, and upon notice
of not less than twenty (20) days sell and dispose of the real property acquired in section
6.B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the
City.

        Section 5.B.11. 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 or its deputy within the
period prescribed in subsection 2.A.78 of this Code.

        Section 5.B.12. 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.

       Section 5.B.13. Personal Property Exempt From Distraint or Levy. –
The following property shall be exempt from distraint and the levy,
attachment or execution thereof for delinquency in the payment of any city
tax, fee or charge, including the related surcharge and interest:

   (a) Tools and the implements necessarily used by the delinquent
       taxpayer in his trade or employment;

   (b) One (1) horse, cow, carabao, or other beast of burden, such as the
       delinquent taxpayer may select, and necessarily used by him in his
       ordinary occupation;

   (c) His necessary clothing, and that of all his family;

   (d) Household furniture and utensils necessary for housekeeping and
       used for the purpose by the delinquent taxpayer, such as he may
       select, of a value not exceeding Ten Thousand Pesos (P10,000.00);

   (e) Provisions, including crops, actually provided for individual or
       family use sufficient for four (4) months;




                                            135
   (f) The professional libraries of doctors, engineers, lawyers certified
       public accountants, teachers, judges and other professionals;


      Section 5.B.14. Taxpayer’s Remedies.-

   (a) Periods of Assessment and Collection. –

             „When the City Treasureri 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’s Office contesting the assessment,
         otherwise, the assessment shall become final and executory. The
         City Treasurer shall decide the protest within sisty (60) days from
         the time of its filing. If the City Treasurer‟s Office, find the
         protest to be wholly or partly meritorious, the office shall issue a
         notice canceling wholly or partly the assessment. However, if the
         city treasurer finds the assessment to be wholly or partly correct
         he shall deny the protest wholly or partly with notice to the
         taxpayer. The taxpayer shall have thrity (30) days from the
         receipt of the denial of the protes 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‟.



             ARTICLE C. MISCELLANEOUS PROVISIONS


       Section 5.C.01. Power to Levy Other Taxes, Fees or Charges. – The
city shall exercise the power to levy taxes, fees or charges on any base or
subject not otherwise specifically enumerated herein or taxed under the
provisions of the National Internal Revenue Code, as amended, or other
applicable laws: Provided, That the taxes, fees, or charges shall not be
unjust, excessive, oppressive, confiscatory or contrary to declared national
policy. Provided, further, That the ordinance levying such taxes, fees or
charges shall not be enacted without any prior public hearing conducted
for the purpose.


      Section 5.C.02. Services Rendered by the City Attorney’s Office
and the Dental Services Unit of the City Gov’t - The City Attorney‟s
Office shall render the following services free of charge:



                                    136
           (a) Preparation of a legal document such as deed for various
               commercial transactions and other legal pleadings.

           (b) Notarization of all documents

      The Dental Services Unit operated by the City Gov‟t of Malolos
under the Rural Health Unit shall render the following dental services
free of charge:

           (a) Extraction
           (b) Amalgam filling
           (c) Oral prophylaxis


       Section 5.C.03. Publication of the Revenue Code. – Within ten (10)
days after its approval, a certified true copy of this Code shall be published
in full for three (3) consecutive days in a newspaper of local circulation:
Provided, however, That in cases where there are no newspapers of local
circulation, the same may be posted in at least two (2) conspicuous and
publicly accessible places.


      Section 5.C.04. Public Dissemination of this Code. – Copies of this
City Revenue Code shall be furnished to the City Treasurer‟s Office, City
Assessor‟s Office, City Accountant‟s




Office, City Information Officer‟s Office , the City Administrator‟s Office for public
dissemination and other departments concerned.

         Section 5.C.05. Authority To Adjust Rates. – The Sangguniang Panlungsod shall
have the sole authority to adjust the tax rates as prescribed herein not oftener than once
every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the
rates fixed under the Local Government Code (R.A. 7160).

        Section 5.C.06. Withdrawal of Tax Exemption Privileges. – Unless otherwise
provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by
all persons, whether natural or juridical, including government-owned or controlled
corporations, except local water districts, cooperatives duly registered under R.A. No.
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 A6810; 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 effective January 1, 1992.


                     ARTICLE D. GENERAL PENAL PROVISION

                                           137
       Section 5.D.01. Penalty. – Any violation of the provisions of this Code not herein
otherwise covered by a specific penalty, or of the rules and regulations promulgated
under authority of this Code, shall be punishable by a fine of Three Thousand Pesos
(P3,000.00) and imprisonment of not less than one (1) month nor more than six (6)
months at the discretion of the Court.


                                    CHAPTER VI
                                 FINAL PROVISIONS

        Section 6.A.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, such
judgment shall not affect or impair the remaining provisions, sections, or parts which
shall continue to be in force and effect.

       Section 6.A.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 6.A.03. Repealing Clause. – All ordinances, rules and regulations, or
part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby
repealed or modified accordingly.

      Section 6.A.04. Appropriations for the Publication of the Code. – The amount
of Five Hundred Thousand (P500,000.00) Pesos is hereby appropriated from
unappropriated funds for the publication and printing of this Code.

      Section 6.A.05. Effectivity. – This Code shall take effect upon publication in a
newspaper of general circulation.

       APPROVED.




      I HEREBY CERTIFY to the correctness of the above-mentioned City
Ordinance.




                                                       (SGD.) MARISSA A. AGUILAR
                                                   Secretary to the Sangguniang
                Panlungsod




                                     ATTESTED BY:



                                                          (SGD.)      EMMANUEL          R.
SACAY
                                                       City Vice-Mayor -        Presiding
                                             Officer

                                           138
APPROVED/DISAPPROVED:
Sept. 22, 2004
Date of Approval:




                               (SGD.) DANILO A. DOMINGO
                                        City Mayor




DhorieTrogo/SolCailipan/Sally* 090204




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