Republic of the Philippines

City of Legazpi

SANGGUNIANG PANLUNGSOD

PRESENT:
Hon. Ismael M. Buban - Vice Mayor and Presiding Officer
Hon. Jaime R. Andes - City Councilor
Hon. Carlos A. Ante - City Councilor
Hon. Cerilo B. Chan - City Councilor
Hon. Oscar Robert H. Cristobal - City Councilor
Hon. Alfredo A. Garbin, Jr. - City Councilor
Hon. Vittorio C. Roces - City Councilor
Hon. Raul E. Rosal - City Councilor
Hon. Raphael B. Ruivivar - City Councilor
Hon. Oscar G. Santillan - City Councilor
Hon. Alex J. Sy - City Councilor
Hon. Ismael G. Santillan - Acting President of the Legazpi
City Liga Chapter, Ex-Officio
Member
Hon. Vicente F. Baltazar III - SK Representative

ABSENT:
None.

Note: Honorable Ismael G. Santillan and Honorable Vicente F. Baltazar III are
excluded from the nominal voting since at this moment, their
appointment/proclamation is not yet concurred by the August Body.

On motion of Councilor Alfredo A. Garbin, Jr., as proponent, with Councilor

Jaime R. Andes and Councilor Oscar G. Santillan, as co-proponents, duly seconded
by Councilor Carlos A. Ante, the following ordinance was enacted:

ORDINANCE NO. 0013-2007

AN ORDINANCE ENACTING THE REVENUE CODE OF THE CITY OF

LEGAZPI

BE IT ORDAINED, by the Sangguniang Panlungsod of the City of Legazpi in

session assembled, that:

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope of this Code

Section 1A.01 Short Title – This ordinance shall be known as the Revenue Code
of the City of Legazpi.

Section 1A.02. Scope and Application – The Code shall govern the levy,
assessment, and collection of all city taxes, fees, charges and other impositions imposed
within the territorial jurisdiction of this city.
Article B. Definitions and Construction of Provisions

Section 1B.01. Definitions – When used in this Code –

(a) “Business” means trade or commercial activity regularly engaged in as a

means of livelihood or with a view to profit.

(b) “Capital investment” is the capital which a person employs in any undertaking,
or which he contributes to the capital of a partnership, corporation, or any
juridical entity or association in a particular jurisdiction.

(c) “Charges” refer to pecuniary liability as rents or fees against persons or

property.

(d) “Cooperative” is a duly registered association of persons with a common bond

of interest, who have voluntarily joined together to achieve a lawful common
social or economic end, making equitable contributions to the capital required
and accepting a fair share of the risks and benefits of the undertaking in
accordance with universally accepted cooperative principles.

(e) “Corporation” includes partnerships, no matter how created or organized, joint-

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

The term “resident foreign” when applied to a corporation means a foreign

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

(f) “Countryside and Barangay Business Enterprise” refers to any business

entity, association or cooperative registered under the provisions of Republic Act
numbered Sixty-Eight Hundred Ten (RA 6810) otherwise known as “MAGNA
Carta for Countryside and Barangay Business Enterprises [Kalakalan 20].

(g) “Fee” means a charge fixed by law or ordinance for the regulation or inspection
of a business or activity.

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

(i) “Levy” means an imposition or collection of an assessment, tax or tribute.

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

by a competent authority to engage in some business or occupation or to
engage in some transaction.

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

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(l) “Persons” means every natural or juridical being, susceptible of rights and
obligations or of being the subject of legal relations.

(m) “Privilege” means a right or immunity granted as a peculiar benefit, advantage

or favor.

(n) “Rental” means the value of the consideration, whether in money or otherwise,
given for the employment or use of a thing.

(o) “Residents” refer to natural persons who have their habitual residence in the
city where they exercise their civil rights and fulfill their civil obligations, and to
juridical persons for which the law or any other provision creating or recognizing
them fixes their residence in a particular city. In the absence of such law,
juridical persons are residents of the city where they have their legal residence
or principal place of business or where they conduct their principal business or
occupation.

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

(q) “Services” means the duties, work or functions performed or discharged by a

government official, or by a private person contracted by the government, as the
case may be.

(r) “Tax” means an enforced proportionate contribution, usually monetary in form,

levied by the law-making body on persons and properties subject to its
jurisdiction for the precise purpose of supporting governmental needs.

(s) “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.

Section 1B.02. Words and phrases not herein expressly defined – Words and
phrases embodied in this Code not herein specifically defined shall have the same
definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.

Section 1B.03. Rules of Construction – In construing provisions of this Code, the

following rules of construction shall be observed unless otherwise inconsistent with the
manifest intent of the said provisions, or when applied, would lead to absurd or highly
improbable results.

[a] General Rule – all words and phrases shall be construed and understood
according to the common and approved usage of the language; but technical words and
phrases and such other words which may have acquired a peculiar or appropriate meaning
in the code shall be construed and understood according to such technical, peculiar or
appropriate meaning.

[b] Gender and Number – Every word in this Code importing the masculine gender
shall extend to both a male and female. Every word importing the singular number shall
apply to several persons or things and every word importing the plural number shall apply
to one person or thing.

[c] Computation of Time – The time within which any act is to be done as provided
in this code or in any rule or regulation issued pursuant to the provisions thereof, when
expressed in days, shall be computed by excluding the first day and including the last day,
except if the last day falls on a Sunday or a holiday in which case the same shall be
excluded from the computation, and the next business day shall be considered the last day.

[d] References - All references to Chapters, Articles, and Sections are to Chapters,
Articles, Sections in this Code, unless otherwise specified.

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[e] Conflicting Provisions of Chapters or Articles - If the provisions of different
Chapters or Articles conflict with or contravene each other, the provisions of each Chapter
or Article shall prevail as to all specific matters and questions involved therein.

[f] Conflicting Provisions of Sections - If the provisions of different Sections in the

same Article conflict with each other, the provisions of the Sections which is last in point or
sequence shall prevail.

CHAPTER II – CITY TAXES

Article A. Real Property Tax

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

[a] “Acquisition Cost” for newly-acquired machinery not yet depreciated and
appraised within the year of its purchase, refers to the actual cost of the machinery to its
present owner, plus the cost of transportation, handling, and installation at the present site;

[b] “Actual Use” refers to the purpose for which the property is principally or
predominantly utilized by the person in possession thereof;

[c] “Ad Valorem Tax” is a levy on real property determined on the basis of a fixed
proportion of the value of the property;

[d] “Agricultural Land” is land devoted principally to the planting of trees, raising of
crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua cultural
activities, and other agricultural activities, and is not classified as mineral, timber,
residential, commercial or industrial land;

[e] “Appraisal” is the act or process of determining the value of property as of a

specific date for a specific purpose;

[f] “Assessment” is the act or process of determining the value of a property, or

proportion thereof subject to tax., including the discovery, listing, classification, and
appraisal of properties;

[g] “Assessment Level” is the percentage applied to the fair market value to
determine the taxable value of the property;

[h] “Assessed Value” is the fair market value of the real property multiplied by the
assessment level. It is synonymous to taxable value;

[i] “Commercial Land” is land devoted principally for the object of profit and is not
classified as agricultural, industrial, mineral, timber, or residential land;

[j] “Depreciated Value” is the value remaining after deducting depreciation from the
acquisition cost;

[k] “Economic Life” is the estimated period over which it is anticipated that a
machinery or equipment may be profitably utilized;

[l] “Fair Market Value” is the price at which a property may be sold by a seller who
is not compelled to sell and bought by a buyer who is not compelled to buy;

[m] “Improvement” is a valuable addition made to a property or amelioration in its

condition, amounting to more than a mere repair or replacement of parts involving capital
expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt
it for new or further purposes;

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[n] “Industrial Land” is land devoted principally to industrial activity as capital
investment and is not classified as agricultural, commercial, timber, mineral or residential
land;

[o] “Machinery” embraces machines, equipment, mechanical contrivances,

instruments, appliances or apparatus which may or may not be attached, permanently or
temporarily, to the real property. It includes the physical facilities for production, the
installations and appurtenant service facilities, those which are mobile, self-powered or self-
propelled, and those not permanently attached to the real property which are actually,
directly, and exclusively used to meet the needs of the particular industry, business or
activity and which by their very nature and purpose are designed for, or necessary to its
manufacturing, mining, logging, commercial, industrial or agricultural purposes;

Machinery which are of general purpose use including but not limited to office
equipment, typewriters, telephone equipment, breakable or easily damaged containers
(glass or cartons), microcomputers, facsimile machines, telexmachine, cash dispensers,
furnitures and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage
automatic dispensing machines, which are not directly and exclusively used to meet the
needs of a particular industry, business or activity shall not be considered within the
definition of machinery under this rule. Residential machinery shall include machines,
equipment, appliances or apparatus permanently attached to residential land and
improvements or those immovable by destination.

[p] “Mineral Lands” are lands in which minerals, metallic or non-metallic, exist in
sufficient quantity or grade to justify the necessary expenditures to extract and utilize such
materials;

[q] “Reassessment” is the assigning of new assessed values to property,

particularly real estate, as the result of a general, partial, or individual reappraisal of the
property;

[r] “Remaining Economic Life” is the period of time expressed in years from the
date of appraisal to the date when the machinery becomes valueless;

[s] “Remaining Value” is the value corresponding to the remaining useful life of the
machinery;

[t] “Replacement or Reproduction Cost” is the cost that would be incurred on the
basis of current prices, in acquiring an equally desirable substitute property, or the cost of
reproducing a new replica of the property on the basis of current prices with the same or
closely similar material; and

[u] “Residential Land” is land principally devoted to habitation.

Section 2A.02. Imposition of the Basic Real Property Tax. - There is hereby
levied an annual ad valorem tax at the following rates of the assessed value of real
property, such as lands, buildings, machinery and other improvements affixed or attached
to real property located in this city:

1.5% …………….. Residential lands/buildings and other structures

Agricultural lands/buildings and other structures

2% ………………. Industrial lands/buildings and other structures

Commercial lands/buildings and other structures
Mineral lands
Timberlands
Special classes
Machineries

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Section 2A.03. Additional Levy on Real Property for the Special
Education Fund [SEF]. - There is hereby levied an annual one percent [1%] tax on the
assessed value of real property which shall be in addition to the basic real property tax.
The proceeds thereof shall accrue exclusively to the Special Education Fund [SEF].

Section 2A.04. Exemptions - 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, nonprofit 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 RA
6938; and

[e] Machinery and equipment used for pollution control and environmental
protection.

Except as provided herein and pursuant to Section 234 of the LGC, any exemption
from payment of 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, 1992.

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 2A.05. Time of Payment - The real property tax herein levied together with
the additional levy on real property for the Special Education Fund shall be due and
payable on the first day of January. The same may, however, at the discretion 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. Payments 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 2A.06. Tax Discount for Advanced and Prompt Payments – If the basic
real property tax and the additional tax accruing to the SEF are paid on or before the
quarterly deadlines as provided for in Section 2A.05 of this Code, the taxpayer shall be
entitled to a discount of TEN percent (10%).

The above-mentioned discount shall only be granted to properties without any

previous delinquency.

Section 2A.07. Collection and Distribution of Proceeds – The collection of the

real property tax with interest thereon and related expenses, and the enforcement of the
remedies provided for in this Article or any applicable laws, shall be the responsibility of the
City Treasurer.

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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 Article, shall be distributed as follows:

(a) Seventy percent (70%) shall accrue to the General Fund of the City;

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

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

(2) Fifty percent (50%) shall accrue equally to all component

barangay of this city.

The share of the barangay shall be released directly to the Barangay Treasurer on a
quarterly basis within five (5) days after the end of each quarter, without 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 additional one percent (1%) SEF tax shall be automatically
released to the city school board 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 and approved
by the city school board.

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

Section 2A.08. Administrative Provisions –

(a) On the appraisal and assessment of real property

(1) Appraisal of Real Property - All real property, whether taxable or exempt, shall
be appraised at the current and fair market value prevailing in the city in accordance with
the rules and regulations promulgated by the Department of Finance for the classification,
appraisal and assessment of real property pursuant to the provisions of the Local
Government Code.

(2) Declaration of Real Property by the Owner or Administrator - It shall be

the duty of all persons natural or juridical, owning or administering real property, including
the improvements thereon within the city, or their duly authorized representative, to
prepare, or cause to be prepared, and file with the City Assessor, a sworn statement
declaring the true value of their property, whether previously declared or undeclared,
taxable or exempt, which shall be the current and fair market value of the property, as
determined by the declarant. Such declaration shall contain a description of the property
sufficient in detail to enable the assessor or his deputy to identify the same for assessment
purposes. The sworn declaration of real property herein referred to shall be filed with the
City Assessor once every three (3) years during the period from January first (1 ST) to June
thirtieth (30TH) commencing with the calendar year 1992.

For this purpose, the City Assessor shall use the standard form known as Sworn
Declaration of Property Values prescribed by the Department of Finance. The procedures
in filing and safekeeping thereof shall be in accordance with the guidelines issued by the
said Department.

Property owners or administrators who fail to comply with this provision shall be
subject to administrative fine of FIVE HUNDRED Pesos (P500.00).

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(3) Duty of Person Acquiring Real Property or Making Improvement Thereon -

(a) It shall be the duty of any person, or his authorized representative, acquiring at
any time real property situated in the city or making any improvement on real property, to
prepare, or cause to be prepared, and file with the City Assessor, a sworn statement
declaring the true value of subject property, within sixty (60) days after the acquisition of
such property or upon completion or occupancy of the improvement, whichever comes
earlier.

(b) In the case of houses, buildings, or other improvements acquired or newly

constructed which will require building permits and occupancy permits, Property owners or
their authorized representatives shall likewise file a sworn declaration of the true value of
the subject house, building or other improvement within sixty (60) days after:

(1) The date of a duly notarized final deed of sale, contract, or

other deed of conveyance covering the subject property
executed between the contracting parties.

(2) The date of completion or occupancy of the newly constructed

building, house, or improvement whichever comes earlier; and

(3) The date of completion or occupancy of any expansion,

renovation, or additional structures or improvements made
upon any existing building house, or other real property,
whichever comes earlier.

(c) In the case of machinery, the sixty-day period for filing the required sworn
declaration of property values shall commence on the date of installation thereof as
determined by the City Assessor and, for this purpose, the City Assessor may secure a
certification from the building official or engineer or other appropriate official stationed in the
city.

(d) Property owners or administrators who fail to comply with the above provisions
shall be subject to administrative fine of TWO HUNDRED Pesos (P200.00).

(4) Declaration of the Real Property by the Assessor

(a) When any person, natural or juridical, by whom real property is required to be
declared under subsection (a) (2) of Section2A.08 of this Code refuses or fails for any
reason to make such declaration within the time prescribed, the City Assessor shall himself
declare the property in the name 0f the defaulting owner, and shall assess the property for
taxation in accordance with the provision of this Article.

(b) In the case of real property discovered whose owner or owners are unknown, the
City Assessor shall likewise declare the same in the name of the Unknown Owner until
such time that a person, natural or juridical, comes forth and files the sworn declaration of
property values required under either subsections (a) (2) or (a) (3) of Section2A.08 of this
code, as the case may be.

(c) No oath shall be required of a declaration thus made by the City Assessor.

(5) Listing of Real Property in the Assessment Rolls

(a) The City Assessor shall prepare and maintain an assessment roll wherein all real
property shall be listed whether taxable or exempt, located within the territorial jurisdiction
of the city. Real property shall be listed, valued and assessed in the name of the owner or
administrator, or anyone having legal interest in the property.

(b) The undivided real property of a deceased person may be listed, valued and
assessed in the name of the estate or of the heirs and devisees without designating them
individually, and undivided real property other than that owned by a deceased may be
listed, valued and assessed in the name of one or more co-owners: Provided, however, that

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such heir devisee, or co-owner shall be liable severally and proportionately for all
obligations imposed by this Article and the payment of the real property tax with respect to
the undivided property.

(c) The real property of a corporation, partnership, or association shall be listed,

valued and assessed in the same manner as that of an individual.

(d) Real property owned by the Republic of the Philippines, its instrumentalities and
political subdivisions, the beneficial use of which has been granted, for consideration or
otherwise, to a taxable person, shall be listed, valued and assessed in the name of the
possessor, grantee or of the public entity if such property has been acquired or held for
resale or lease.

(6) Proof of Exemption of Real Property from Taxation – Every person, by or for
whom real property is declared, who shall claim tax exemptions for such property under this
Article, shall file with the City Assessor within thirty (30) days from the date of the
declaration of real property sufficient documentary evidence in support of such claim
including corporate charters, title of ownership, articles of incorporation, by laws, contracts,
affidavits, certifications and mortgage deeds, and similar documents.

If the required evidence is not submitted within the period herein prescribed, the
property shall be listed as taxable in the assessment roll. However, if the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.

(7) Real Property Identification System – All declarations of real property made
under the provisions of this Article shall be kept and filed under a uniform classification
system to be established by the City Assessor pursuant to the guidelines issued by the
Department of Finance (DOF) for the purpose.

(8) Notification of Transfer of Real Property Ownership – (a) Any person

who shall transfer real property ownership to another shall notify the City Assessor within
sixty (60) days from the date of such transfer.

(a) The notification shall include the mode of transfer, the description of the property
alienated, the name and address of the transferee.

(b) In addition to the notice of transfer, the previous property owner shall likewise
surrender to the City Assessor the tax declaration covering the subject property in order
that the same may be cancelled from the assessment records of the City Assessor. If,
however, said previous owner still owns property other than the property alienated, he shall,
within the prescribed sixty-day period, file with the City Assessor, an amended sworn
declaration of the true value of the property or properties he retains in accordance with the
provisions of subsections (a) (2) and (a) (3) of Section 2A.08 of this Code.

(9) Duty of Register of Deeds to Appraise Assessment of Real Property listed

in the Registry

(a) To ascertain whether or not any real property entered in the Registry of Property
has escaped discovery and listings for the purpose of taxation, the Register of Deeds shall
prepare and submit to the City Assessor, within six (6) months from the date of effectivity of
the Local Government Code and every year thereafter, an abstract of his registry, which
shall include brief but sufficient descriptions of real properties entered therein, their present
owners, and the dates of their most recent transfer or alienation accompanied by copies of
corresponding deeds of sale, donation, or partition or other forms of alienation.

(b) It shall be the duty of the Register of Deeds to require every person who shall
present for registration a document of transfer, alienation or encumbrance of real property,
to accompany the same with a certificate to the effect that the real property subject of the
transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real
property taxes due thereon. Failure to provide such certificate shall be a valid cause for the
Register of Deeds to refuse the registration of the document.

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(c) The Register of Deeds and Notaries Public shall furnish the City Assessor with
copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging
real property registered by, or acknowledged before them, within thirty (30) days from the
date of registration or acknowledgement.

(10) Duty of Official Issuing Building Permit or Certificate of Registration of

Machinery to Transmit Copy to Assessor

(a) Any public official or employee who may now or hereafter be required by law or
regulation to issue to any person a permit for the construction, addition, repair, or
renovation of a building, or permanent improvement on land, or a certificate of registration
for any machinery, including machines, mechanical contrivances, and apparatus attached
or affixed on land or to another real property, shall transmit a copy of such permit or
certificate within thirty (30) days of its issuance, to the City Assessor.

(b) Any official referred to in paragraph (a) hereof shall likewise furnish the City
Assessor with copies of the building floor plans and/ or certificates of registration or
installation of other machineries which may not be permanently or temporarily attached to
land or another real property but falling under the definition of the term machinery and the
rules and guidelines issued by the Department of Finance (DOF).

(11) Duty Geodetic Engineers to Furnish Copy of Plans to Assessor – It shall

be the duty of all Geodetic Engineers, public or private, to furnish free of charge to the City
Assessor a white or blue print copy of each of all approved original or subdivision plans or
maps of surveys executed by them within thirty (30) days from receipts of such plans from
the land Management Bureau, the Land Registration Authority, or the Housing and Land
Use Regulatory Board, as the case may be.

(12) Preparation of Schedule of Fair Market Values

(a) Before any general revisions of property assessment is made pursuant to the
provisions of this Article, there shall be prepared a schedule of fair market values by the
City Assessor for the different classes of real property situated in the city for enactment of
separate ordinance by the Sangguniang Panlungsod. The schedule of fair market values
shall be published in a newspaper of general circulation in the city once a week for three (3)
consecutive weeks or in the absence thereof, shall be posted in the city hall and in two (2)
conspicuous public places thereon.

(b) In the preparation of schedules of fair market values, the City Assessor shall be
guided by the rules and regulations issued by the Department of Finance.

(13) Authority of 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.

(14) Amendment of Schedule of Fair Market Value – The City Assessor may
recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in
the schedule of fair market values. The Sanggunian by ordinance shall act upon the
recommendation within ninety (90) days from receipt thereof.

(15) Classes of Real Property for Assessment Purposes – For purposes of

assessment, real property shall be classified as residential, agricultural, commercial,
industrial, mineral, timberland or special by the City Assessor.

(16) 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.

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(17) 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.

(18) Assessment Level. – (a) The assessment level to be applied to the fair market
value of real property to determine its assessed value shall be as follows:

(1) On Lands:

ASSESSMENT
CLASS
LEVELS
Residential 15%
Agricultural 30%
Commercial 40%
Industrial 40%
Mineral 50%
Timberland 20%

(2) On Buildings and Other Structures:

(a) Residential

FAIR MARKET VALUE ASSESSMENT

Over Not Over LEVELS
P 175,000.00 07%
P 175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%

(b) Agricultural

FAIR MARKET VALUE ASSESSMENT

Over Not Over 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%

(c) Commercial/Industrial

FAIR MARKET VALUE ASSESSMENT

Over Not Over LEVELS
P 300,000.00 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%

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(d) Timberland

FAIR MARKET VALUE ASSESSMENT

Over Not Over LEVELS
45%
P 300,000.00 P 300,000.00 50%
500,000.00 500,000.00 55%
750,000.00 750,000.00 60%
1,000,000.00 1,000,000.00 65%
2,000,000.00 2,000,000.00 70%

(3) On Machineries:

ASSESSMENT
ACTUAL USE
LEVELS
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%

(4) On Special Classes: The assessment levels for all lands, buildings, machineries
and other improvements;

ASSESSMENT
ACTUAL USE
LEVELS
Cultural 15%
Scientific 15%
Hospital 15%
Local Water Districts
Government Owned or
Controlled corporations engaged in the
supply and distribution of water and/ or
generation and transmission of electric
power 10%

(b) Assessment levels in paragraph (a) hereof shall be applied initially during the
first general revision of real property assessments to be undertaken pursuant to subsection
(a) (19) of Section 2A.08 of this Code.

(c) Pending the enactment of a schedule of fair market values under subsection (a)
(12) (b) and subsection (a) (19) of Section 2A.08 of this Code and the effectivity of the
revised new assessment levels, the prevailing schedules of market values and the
assessment levels currently used by the City Assessor shall continue to be applied.

(19) General Revision of Assessments and Property Classification

(a) The City Assessor shall undertake a general revision of real property
assessment within two (2) years after the effectivity of the Local Government Code
(January 1, 1992) and every three (3) years thereafter.

(b) 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 his territorial
jurisdiction within one (1) year from the effectivity of the Local Government Code (January
1, 1992) in accordance with the rules and regulations issued by the Department of Finance.

(c) The general revision of assessments and property classification shall commence
upon the enactment of an ordinance by the Sangguniang Panlungsod adopting the
schedule of fair market values but not later than December 31, 1993. Thereafter, the City
Assessor shall undertake the general revision of real property assessment and property
classification once every three (3) years.

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(20) Valuation of Real Property - In cases 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 or his duly authorized deputy shall, in
accordance with the provisions of this Article, make a classification, appraisal and
assessment of the 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.

(21) 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
on 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.

(22) 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 be computed on the basis of the applicable schedule of
values 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.

(23) Notification of New or Revised Assessment – When real property is

assessed for the first time or when an existing assessment is increased or 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.

(24) 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 Central Bank.

(25) Depreciation Allowance for Machinery – For purposes 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.

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b) On Assessment Appeals

(1) 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, 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 this city, and now assuming my position as
________________ of the Board of Assessment Appeals solemnly swear that I will
faithfully discharge to the best of ability the duties of this position of and 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 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

(d) In the absence of the Register of Deeds, of the City Prosecutor or City Engineer,
the person performing their duties whether in an acting capacity or a duly designated
Officer-In-Charge, shall automatically become the Chairman or Member, respectively.

(2) 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.

(3) Filing of Assessment Appeals – Any owner or person having legal interest in the
property who is not satisfied with the action of the City Assessor 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 City Board of Assessment Appeals by filing a petition under oath
in the form prescribed for the purpose, together with copies of the tax declaration and such
affidavits or documents submitted in support of the appeal.

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(4) 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 inspection, 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.

(5) 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 on the corresponding realty taxes on the property involved as assessed by the
City Assessor, without prejudice to subsequent adjustment depending upon the final
outcome of the appeal.

(c) On the collection of real property tax

(1) Assessor to furnish treasurer with assessment roll . – The City Assessor shall
prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December
each year, an assessment roll containing a list of all persons whose real properties have
been newly assessed or reassessed and the values of such properties.

(2) 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 any other date to be prescribed by the Sangguniang
Panlungsod in the case of any other tax levied under this Article, post the notice of the
dates when the tax may be paid without interest at a conspicuous and publicly accessible
place at the city hall. Said notice shall likewise be published in a newspaper of general
circulation in the locality once a week for two (2) consecutive weeks.

(3) 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
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 Section 2A.07 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 (60)
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 Assessment

15
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.

(4) Repayment of Excessive Collections – When an assessment of basic real

property tax, or any other tax levied under this Article, 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.

(5) Notice of Delinquency in the Payment of the Real Property Tax

(a) When the real property tax or any other tax imposed under this Article becomes
delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be
posted at the main entrance of the hall and in a publicly accessible and conspicuous place
in each barangay. The notice of delinquency shall 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 surcharges,
interests and penalties may be made in accordance with Section 2A.09 of this Code and
unless the tax, surcharges and penalties are paid before the expiration of the year for which
that 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.

(6) Remedies for the Collection of Real Property Tax – For the collection of the
basic real property tax and any other tax levied under this Article, the city may avail of the
remedies by administrative action through levy on real property and sale of real property by
public auction or by judicial action.

(7) City Government’s Lien – The basic real property tax and any other tax levied
under this Article 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.

(8) 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 Article, real property subject to such tax
may be levied upon through the issuance of a warrant on or before, or simultaneously with,
the institution of the civil action for the collection of the delinquent tax. The City Treasurer
when issuing a warrant of levy 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 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, copy of the warrant shall be furnished the
City Assessor and the Register of Deeds of the city, who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively.

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A report on the levy shall be submitted to the City Mayor and the Sangguniang
Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or
person having legal interest therein.

(9) 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.

(10) 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 a publicly accessible and conspicuous place in the barangay
where the real property is located, and by publication once a week for two (2) weeks in a
newspaper of general circulation in Legazpi 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 hall, 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 his deputy shall make a
report of the sale to the City Mayor and the Sangguniang Panlungsod, and which shall form
part of his records. The City Treasurer 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 the 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.

(11) 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 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 sale to 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 or his
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 his 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.

(12) 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

17
tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings
upon which the validity of the sale rests.

(13) 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 City Treasurer 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 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 without the necessity of an order from
a competent court.

Within one [1] year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount of
the 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.

The shares of the barangays and the equivalent amount of additional taxes and
interest due the City School Board shall be reimbursed by the City Government within one
(1) month after the subject delinquent real property is forfeited in favor of the City
Government.

(14) Resale of Real Estate Taken for Taxes, Fees or Charges - The City
Government may, through an ordinance and upon notice of not less than twenty [20] days,
sell and dispose of the real property acquired under the preceding subsection at public
auction. The proceeds of the sale accrue to the General Fund of the City.

(15) Further Distraint or Levy - Levy may be repeated if necessary until the full
amount due, including all expenses, is collected.

(16) 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 subsection[c] [21] of Section 2A.08 of this
Code.

(a) The City Treasurer shall furnish the City Legal Officer a certified statement of
delinquency who, within fifteen (15) says 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 interest 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 is the Regional Trial court.

(b) Where cognizable in an inferior court, the action must be filed in the city where
the delinquent property is located. Where the Regional Trial Court has jurisdiction, the
plaintiff LGU shall file the complaint in the city where the property is situated.

[c] 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 Legal Officer the exact
address of the defendant where he may be served with summons.

(17) 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.

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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.

(18) 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 have accrued,
subject to the final outcome of the action.

(19) 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 in his jurisdiction, 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 (31 ST) 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.

(20) Periods within which to collect real property taxes. – The basic real property tax
and any other tax levied under this Article 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:

(1) The treasurer is legally prevented from collecting the tax;

(2) 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; and

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

(d) SPECIAL PROVISIONS

(1) Condonation or Reduction of Real Property Tax and Interest – In case of a

general failure of crops or substantial decrease in the price of agricultural or agri-based
products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to
the first (1ST) day of January of any year and upon recommendation of the Local Disaster
Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest
thereon for the succeeding year or years in the city affected by the calamity.

(2) 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.

(3) 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.

(4) 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.

19
(5) Fees in Court Action - As provided for in Section 280 of the Local Government
Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer,
Assessor shall be exempt from the payment of court and sheriff’s fee.

(6) Fees in Registration of Papers or Documents on Sale of Delinquent Real

Property to City – As provided for in Section 281 of the Local Government Code, all
certificates, documents, and papers covering the sale of delinquent property to the city if
registered in the Registry of Property, shall be exempt from the documentary stamp tax and
registration fees.

(7) Real Property Assessment Notices or Owner’s Copies of Tax Declarations to

be Exempt from Postal Charges or Fees -As provided for in Section 282 of the Local
Government Code, all real property assessment notices or owner’s copies of the tax
declaration sent through the mails by the assessor shall be exempt from the payment of
postal charges or fees.

(8) Sale and Forfeiture before Effectivity of this Code – Tax delinquencies
incurred, and sales and forfeitures of delinquent real property effected, before the effectivity
of this code shall be governed by the provisions of applicable ordinance or laws then in
force.

Section 2A.09. 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 periods as
provided in Section 2A.05, 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 interest on the unpaid
tax or portion thereof exceed eighteen (18) months.

Section 2A.10. 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 ONE (1) month to SIX (6) months, or by fine of
ONE THOUSAND Pesos (P1,000.00) to FIVE THOUSAND Pesos (P5,000.00), or both
such imprisonment and fine, at the discretion of the court.

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 Article 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 SIX (6) MONTHS, or by a fine of TWO THOUSAND Pesos (P2, 000.00), or both such
imprisonment and fine, at the discretion of the court.

Section 2A.11. Penalties for Delaying Assessment of Real Property and

Assessment Appeals - Any government official 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 ONE (1) month to SIX (6) months, or by a
fine of ONE THOUSAND Pesos (P1, 000.00) to FIVE THOUSAND Pesos (P5, 000.00), or
both such imprisonment and fine, at the discretion of the court.

Section 2A.12. 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 Article 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 SIX (6) months, or by a fine of
TWO THOUSAND Pesos (P2,000.00), or both such imprisonment and fine, at the discretion
of the court.

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Article B. Tax on Idle Lands

Section 2B.01. Idle Lands, Coverage – For purposes of real property taxation, idle
lands shall include the following:

(a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (½) of which remain
uncultivated or unimproved by the owner of the property or person having legal interest
therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50)
trees to hectare shall not to be considered idle lands. Lands actually used for grazing
purposes shall likewise not be considered idle lands.

(b) Lands, other than agricultural, located in the city, more than one
thousand (1,000) square meters in area, one half (½) of which remain unutilized or
unimproved by the owner of the property or the person having legal interest therein.

Regardless of land area, this Article shall likewise apply to residential lots in
subdivisions duly approved by the 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 2B. 02. Imposition of Tax – There is herby levied an annual tax on the 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 2B.03. Exemptions – The idle land tax shall not apply to idle lands wherein
the landowner is physically or legally prevented from improving, utilizing or cultivating the
same by reason of force majeure, civil disturbance, natural calamity or any justifiable cause
or circumstance. Provided, however, that if the idle land is not improved or cultivated or
utilized within TWO (2) years from the occurrence of the force majeure, civil disturbance or
natural calamity, the tax on idle land shall be imposed.

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 Treasurer. The application
shall state the ground(s) under which the exemption is being claimed.

Section 2B.04. Collection and Accrual of Proceeds – 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.

Section 2B.05. Listing of Idle Lands by the Assessor - The City Assessor
shall make and keep an updated record of all idle lands located within his area of
jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the
City Treasurer who shall notify, on the basis of such record, the owner of the property or
person having legal interest therein of the imposition of the additional tax.

Section 2B.06. Penalty for Tax Delinquency – Failure to pay the tax on idle lands
upon the expiration period, shall subject the taxpayer to the payment of interest at the rate
of two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent
tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion
thereof exceed eighteen (18) months.

Article C. Special Levy on Lands

Section 2C.01. 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 some special benefits in terms of higher values from the improvement introduced
by the government.

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Section 2C.02. Imposition of Levy – A special levy is hereby levied on the lands
specially benefited by public works projects or improvements funded by the city at the rate
not exceeding sixty percent (60%) of the actual cost of such projects and improvements,
including the cost of acquiring land and such other real property in connection therewith.

Section 2C.03. Exemptions – The special levy shall not apply to lands owned by:

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

(b) Charitable institutions, churches, parsonages or convents appurtenant thereto,

and all lands exclusively used for religious, charitable or educational purposes; and

(c) Duly registered cooperatives 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 2C.04. Accrual of Tax – The special levy shall accrue on the first day of
the quarter next following the effectivity of the ordinance imposing such levy.

Section 2C.05. Time of Payment - Collection of special levy on land shall be the
responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the
City.

Section 2C.06. Administrative Provisions

(a) Ordinance Imposing a 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) nor more than ten
(10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment 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 project.

The ordinance shall likewise specify the appropriate penalty for non-compliance or
violations of the provisions of the said ordinance.

(b) Publication of Proposed Ordinance Imposing a Special Levy – Before the

enactment of the 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 position or objections relative to the
proposed ordinance.

(c) Fixing the Amount of Special Levy - The special levy authorized therein shall be
apportioned, computed and assessed according to the assessed valuation of the lands
affected as shown by the books of the City Assessor or its current assessed value as fixed
by said assessor if the property does not appear on 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 benefited and shall send to each landowner a written
notice thereof by mail, personal service or publication in appropriate cases.

(d) Taxpayers’ Remedies Against Special Levy. – Any owner of real property
affected by a special levy or any person having a legal interest therein may, upon receipt
of the written notice of assessment of the special levy, avail of the remedies provided for in
subsection (b) (3) of Section 2A..08 of this Code.

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Article D. Tax on Transfer of Real Property Ownership

Section 2D.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 SEVENTY-FIVE percent (75%) 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.

Section 2D.02. Exemptions - The sale, transfer or other disposition of real property
pursuant to RA6657 shall be exempt from this tax.

Section 2D.03. Time of Payment – The tax herein imposed shall be paid by the
seller, donor, transferor, executor, or administrator within sixty (60) days from the date of
the execution of the deed or from the date of the descendant’s death.

Section 2D.04. Surcharge for the Payment – Failure to pay the tax imposed in this
Article on time shall subject the tax payer to a surcharge of TWENTY- FIVE percent (25%)
of the original amount of the tax due, such surcharge to be paid at the same time and in the
same manner as the tax due.

Section 2D.05. Interest on Unpaid Tax. – In addition to the surcharge for the
payment, there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but in no case shall the total interest
on the unpaid amount or a portion thereof exceed eighteen (18) months.

Section 2D .06. Administrative Provisions

(a) The Register of Deeds of the city shall, before registering any deed, require the
presentation of the evidence of payment of this tax. The City Assessor shall likewise make
the same requirement before canceling an old tax declaration and issuing a new one in
place thereof.

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

Section 2D.07. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00-
5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article E. Tax on Business of Printing and Publication

Section 2E.01. Imposition of Tax – There is hereby levied a tax at the rate of
EIGHTY TWO and ONE HALF percent (82.5%) 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 books, cards, posters, leaflets, handbills, certificates, receipts,
pamphlets, and other printed materials of similar nature.

In the case of newly –started business, the tax shall be ONE HALF (½) 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 receipts for the preceding calendar year, or
any fraction thereof.

Section 2E. 02. Exemption – The receipt from the printing and / or publishing of
books or other reading materials prescribed by the Department of Education, Culture and
Sports as school texts or references shall be exempt from the tax herein imposed.

Section 2E.03. Time of Payment - The tax shall be paid once within the first (20)
days of January or in quarterly installments within the first (20) days of January, April, July

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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.

In the case of a newly-started business, the tax shall be paid before the business
starts to operate.

Section 2E.04. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on the time 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 2E.05. Interest on Unpaid Tax – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount including surcharges an interest
of TWO percent (2%) per month from the due date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18)
months.

Section 2E.06. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE MONTH to SIX (1 – 6) months, or both, at the
discretion of the court.

Article F. Franchise Tax

Section 2F.01. Definition – When used in this Article

“Franchise” is a right or privilege, affected with public interest which is conferred

upon private persons or corporation, under such terms and conditions as the government
and its political subdivisions may impose in the interest of public welfare, security and
safety.

Section 2F.02. Imposition of Tax –Notwithstanding any exemption granted by any

law or other special law, there is hereby levied a tax at the rate of EIGHTY TWO and ONE
HALF percent (82.5%) of one percent (1%) on businesses enjoying a franchise, based on
the gross annual receipts which shall include both cash sales and sales on account realized
during the preceding calendar year within the territorial jurisdiction of the city.

In the case of a newly started business, the tax should be ONE HALF (½) 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 receipts 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) In the case of a branch or sales office located in the city which commences
business operations during the same year as the principal office but which is located in
another locality, the paid-up capital referred in (a) mean the amount of the capital
investment made for the said branch or sales office. Where the newly started-business 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 sales
office.

Section 2F.03. 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.

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Section 2F.04. Time of Payment – The tax shall be paid 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.

Section 2F.05. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 2F.06. Interest on Unpaid Tax - In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount including surcharges an interest
of TWO percent (2%) per month from the due date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18)
months.

Section 2F.07. Penalty – Any violation of the provisions of this Article shall
be punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article G. Tax on Sand, Gravel and Other Quarry Resources

Section 2G.01. Imposition of Tax – There is hereby levied a tax at the rate of
FIFTEEN percent (15%) of the fair market value per cubic meter of ordinary stones, sand,
gravel and other quarry resources, such as but not limited to marble, granite, volcanic
cinders, basalt, tuff and rock phosphate extracted from public lands or from beds of seas,
lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the
city.

Section 2G.02. Issuance of Permit – Every person who shall extract sand, gravel,
and other quarry resources shall secure a permit from the City Mayor.

Section 2G.03. Time and Manner of Payment – Tax levied shall be due and
payable upon removal of the sand, gravel and other quarry resources.

Section 2G.04. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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 2G.05. Interest on Unpaid Tax – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount including surcharges an interest
of TWO percent (2%) per month from the due date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18)
months.

Section 2G.06. Sharing of Proceeds of the Tax – The proceeds of the tax on
sand, gravel and other quarry resources shall be distributed as follows;

a) Province of Albay - Thirty percent (30%)

b) City of Legazpi - Thirty percent (30%)

c) Barangay where the sand, gravel and other quarry

resources are extracted-40%

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Section 2G.07. Penalty – Any violation of the provisions of this Article shall
be punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos
(P1,000.00 – P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at
the discretion of the court.

Article H. Professional and Occupation Tax

Section 2H.01. Imposition of Tax on Professionals - There is hereby levied an

annual professional tax on each person engaged in the exercise or practice of his
profession requiring bar or board examination conducted by the Professional Regulation
Commission and the Supreme Court, at the following rates:

1. THREE HUNDRED PESOS (P300.00)

Lawyer Medical Practitioner Registered Master Plumber

Architects Dentists Midwife
Certified Public Accountant Optometrists Environmental Planner
Opticians Engineers
Veterinarians Physical Therapists
Actuarians Brokers
Real Estate Brokers Customs Brokers
Pharmacists Medical Technologists
Commercial Aviators Dieticians
Geologists Teachers
Registered Nurse Geodetic Engineers

Other Baccalaureate courses falling under Section 2.09

2. TWO HUNDRED PESOS (P200.00)

Statisticians Insurance Agents

Sugar Technologists Marine Second Engineers
Foresters Other technical courses not specified
above
Marine Officers

Section 2H.02. Exemption – Professionals exclusively employed in the

government shall be exempt from the payment of this tax.

Section 2H.03. Imposition of Tax on Occupation – There is hereby levied an

annual tax on persons engaged in any occupation or calling, at the following rates:

a) One Hundred Fifty Pesos (P150.00)

Insurance agents and s\Sub-agents

Registered Electricians
Actors/Actresses (professional)
Insurance Adjusters
Certified Plant Mechanic
Professors of Private/Public University and Colleges
Interior Decorator
Chemists (if not Chemical Engineer)
Radio/Television Broadcasters and Technicians

b) One Hundred Pesos (P100.00)

Instructors of Private/Public Universities and Colleges

Hostesses/GROs
Masseurs
Tatooers
Stage Performers

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Embalmers
Jockeys
Pelotaries
Steward and Stewardess (Commercial)
Therapists
Dance Instructors/Instructress
Other occupation or calling not specifically mentioned above.

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

Section 2H.05. Time of Payment – The professional or occupation tax

shall be payable annually, on or before the thirty-first (31ST) day of January. Any person
first beginning to practice a profession or occupation after the month of January must,
however, pay the full tax before engaging therein.

Section 2H.06. Surcharge for Late Payment – Failure to pay the tax imposed
in this Article on time 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 2H.07. Interest on Unpaid Taxes – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount including surcharges an interest
of TWO percent (2%) per month from the due date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18)
months.

Section 2H.08. Place of Payment – Every person legally authorized to practice his
profession or occupation shall pay the professional or occupation tax to the city where he
practices his profession or where he maintains his principal office in case he practices his
profession in several places.

SECTION 2H.09. Administrative provisions. -

(a) Every person who has paid the corresponding professional or occupation tax
shall be entitled to practice his profession or occupation 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 or occupation.

(b) Any individual or corporation employing a person subject to professional or

occupation tax shall require payment by that person of the tax on his profession or
occupation before employment and annually thereafter.

(c) Any person subject to the professional or occupation 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 receipt 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 before accepting payment of their professional tax for the
current year. PRC likewise require the professionals presentation of proof of payment
before registration of professionals or renewal of their licenses.

SECTION2H.10. Penalty. – Any violation of the provisions of this Article shall

bebe punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos
(P1,000.00 – P5,000.00), or imprisonment of ONE month to SIX (1 –6) months, or both at
the discretion of the court.

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Article I. Amusement Tax

Section 2I.01. Definitions – When used in this Article

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

to relaxation, avocation, pastime or fun.

(b) “Amusement Places” include theaters, cinemas, concert halls, circuses,

cockpits, boxing stadia and other places of amusement where one seeks admission to
entertain oneself by seeing or viewing the show or performances.

Section 2I.02. 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 stadia, cockpits and other places of amusement at the rate of THIRTY percent
(30%)of the gross receipts from admission fees.

Section 2I.03. Manner of Computing 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 before the gross receipts are divided between said proprietors,
lessees, or operators and the distributors of the cinematographic films.

Section 2I.04. Exemptions - The tax herein imposed shall not apply to the
holding of operas, concerts, dramas, recitals, painting and art exhibitions, flowers shows,
musical programs, literary and oratorical presentations, except pop, rock or similar
concerts, subject to the guidelines issued by the Department of Finance.

Section 2I.05. Time of Payment – The tax herein imposed shall be due and
payable within the first twenty [20] days of the month next following that for which they are
due by the proprietor, lessee or operator concerned, and such taxes to be determined on
the basis of a true and complete return of the amount of gross receipts derived during the
preceding month.

Section 2I.06. Surcharge for Late Payment - Failure to pay the tax imposed
in this Article on time 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 manners as the tax due.

Section 2I.07. Interest on Unpaid Tax –In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but no case shall the total interest on
the unpaid amount or a portion thereof exceed eighteen [18] months.

Section 2I.08. Penalty –Any violation of the provisions of this Article

shall be punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos
(P1,000.00 - P5,000.00], or imprisonment of ONE month to SIX [1-6] months, or both, at the
discretion of the court.

Article J. Annual Fixed Tax For Every Delivery Truck or Van

Section 2J.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 this city in the amount of SEVEN HUNDRED FIFTY Pesos (P750.00).

Section 2J.02. Time of Payment - The tax shall be paid once within the first
twenty (20) days of January or in quarterly installments within the first twenty (20) days of
January, April, July and October of each year. 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.

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Section 2J.03. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 2J.04. Interest on Unpaid Tax – In addition to the surcharge for

late payments, there shall be imposed upon the unpaid amount including surcharges an
interest of TWO percent (2%) per month from the due date until the tax is fully paid but in
no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen
(18) months.

Section 2J.05. Penalty - Any violation of the provisions of this Article shall
be punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos
(P1,000.00 - P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at
the discretion of the court.

Article K. Community Tax

Section 2K.01. Imposition of Tax - There is hereby levied an annual community

tax on individuals and corporations at the rates prescribed hereunder:

(a) On individuals

Amount of Tax Per Annum

Basic Community Tax P5.00

Additional Community Tax P1.00 for every One Thousand Pesos

(P 1,000.00) of income regardless
of whether from business, exercise
of profession or f r om pr oper t y but
not t o exceed Five Thousand Pesos
(P5, 000.00)

In case of husband and wife, each of them shall be liable to pay the basic tax of Five
Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One
Pesos (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total
property owned by them and / or the total gross receipts or earnings derived by them.

(b) On corporations

Amount of tax Per Annum

Basic Community Tax P500.00

Additional Community Tax

(1) For every Five thousand Pesos (P5,000.00)

worth of real property in the Philippines owned
by it during the preceding year based on the
valuation used in the payment of the real
property tax under existing laws
(2) For every Five Thousand Pesos (P5,000.00) P 2.00
Gross receipts or earnings derived from its
Business in the Philippines during the preceding
year P2.00

The additional community tax on corporations shall not exceed Ten Thousand
Pesos (P10,000.00).

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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 2K.02. Coverage of the Community Tax - Individuals include every

inhabitant of this city eighteen [18] years of age or over who:

a) Has been regularly employed on a wage or salary basis for at least

thirty (30) consecutive working days during any calendar year; or

b) Is engaged in business or occupation; or

c) Owns real property with an aggregate assessed value of One

Thousand Pesos (P1,000.00) or more; or

d) Is required by law to file an income tax return.

Corporations include domestic or resident foreign, no matter how created

or organized, engaged in or doing business in this city.

Section 2K.03. Exemptions - The following are exempt from the payment of
the community tax:

a) Diplomatic and consular representatives; and

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

Section 2K.04. Time and Place of Payment

(a) Time of payment

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

(2) If a person reaches the age of eighteen (18) years or other

wise 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 of March, he shall have twenty (20) days to pay the community tax
without becoming delinquent.

(3) Persons who come to reside in this city or reach the age of eighteen (18)
years on or after the first (1 ST) day of July of any year, or who cease to
belong to an exempt class on or after the same date, shall not be subject
to the community tax for that year.

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

(b) Place of payment

(1) The community tax shall be paid in this city where the residence of the
individual is located or where the principal office of the juridical entity is
located.

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(2) It shall be unlawful for the City Treasurer to collect the Community tax
outside the territorial jurisdiction of this city.

(3) In case a corporation has a branch, sales office or warehouse In this city,
and sales are made and recorded herein, the corresponding community
tax shall be paid in this city.

(4) Any person, natural or juridical, who pays the community Tax to a city or
municipality other than this city where his residence or principal office in
the case of juridical persons is located shall remain liable to pay such tax
to this city.

Section 2K.05. Collection and Allocation of Proceeds of the Community Tax -

The City Treasurer shall deputize the Barangay Treasurers to collect the Community tax in
their respective jurisdictions. Such deputation shall be limited to the community tax payable
by individual taxpayers and shall be extended only to Barangay Treasurers who are
properly bonded in accordance with applicable laws.

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

(1) Fifty percent (50%) shall accrue to the General Fund of the City; and

(2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.

Section 2K.06. Penalty for Late Payment - If the tax is not paid within
the prescribed period there shall be added to the unpaid amount an interest of twenty –four
percent (24%) per annum from the due date until it is paid.

Section 2K.07. Community Tax Certificate - A community tax certificate

shall be issued to every person or corporation upon payment of the community tax. A
community tax certificate may also be issued to any person or corporation not subject to the
community tax upon payment of One Peso (Pl.00).

Section 2K.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 fund; transacts other
official business; or receives any salary or wage from any person or corporation, it shall be
the duty of any person, officer, or corporation with whom such transaction is made or
business done or from whom any salary or wage is received to require such individual to
exhibit the community tax certificate.

The presentation of community tax certificate shall not be required in connection

with the registration of a voter.

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

(c) The community tax certificate required in the two (2) preceding paragraphs shall
be the one issued for the current year, except for the period from January until the fifteenth
(15TH) of April each year, in which case, the certificate issued for the preceding year shall
suffice.

31
Section 2K.09. Availment of the Blank Forms of the Community Tax
Certificate. – The City Treasurer shall secure the necessary blank forms of the Community
Tax Certificates from the Bureau of Internal Revenue (BIR).

Article L. – Business Tax

Section 2L.01. Definitions - When used in this Article –

a) “Advertising Agency” includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notices, signs, directories,
pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media,
whether in pictorial or reading form.

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

The phrase “whether in their original form or not” refers to the transformation of said
products by the farmer, fisherman, producer or owner through the application of processes
to preserve or otherwise to prepare said products for the market such as freezing, drying,
salting, smoking, or stripping for purposes of preserving or otherwise preparing said
products for the market.

Agricultural products as defined include those that have undergone 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-product” shall mean those materials which in the cultivation or
processing of an article remain over, and which are still of value and marketable like copra
cake or molasses from sugar cane.

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

to recreation, 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 performances.

(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.

(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 ” (Agente de negocio) 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, before, or after the dancing, and where professional hostesses or dancers are
employed.

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

(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 therefore, where
cockfights are held, whether or not money bets are made on the results of such cockfights.

(l) “Contractor” includes persons, natural or juridical, not subject to professional tax
under Article H of the City Revenue Code, whose activity consists essentially of the sale of
all kinds of services for a fee regardless of whether or not the performance of the service
calls for the exercise or use of the physical or mental faculties of such contractor or his
employees.

As used in this Article, the term “contractor” shall include general engineering,
general building and specialty contractors as defined under applicable laws; filling,
demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the installation of
water system, and gas or electric light, heat, or power; proprietors or operators of smelting
plants; engraving, plating, and plastic lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or greasing of vehicles,
heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of
furniture shops and establishments for planning or surfacing and recutting of lumber, and
sawmills under contract to saw or cut logs belonging to others; proprietors or operators of
dry-cleaning or dyeing establishments, steam laundries, and laundries using washing
machines; proprietors or owners of shops for the repair of any kind of mechanical and
electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or
any mechanical contrivance; proprietors or operators of establishments or lots for parking
purpose; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty
parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and
building saloons and similar establishments; photographic studios; funeral parlors;
proprietors or operators of hotels, motels and lodging houses; proprietors or operators of
arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers,
smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except
those engaged in the publication or printing of any newspaper magazine, review or bulletin
which appears at regular intervals with fixed prices for subscription and sale and which is
not devoted principally to the publication of advertisements; business agents, private
detective or watchman agencies, commercial and immigration brokers, and
cinematographic film owners, lessors and distributors.

(m) “Corporation” includes partnerships, no matter how created or organized, joint-

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

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

(o) “Gross sales or Receipts” include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount charged
or materials supplied with the services and deposits or advance payments actually or
constructively received during the taxable quarter for the services performed or to be

33
performed for another person, excluding discounts if determinable at the time of sales,
sales return, excise tax, and value added tax (VAT)

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

(q) “Manufacturer” includes every person who, for the purpose of sale or
distribution to others and not his own use or consumption, by physical or chemical process:
(1) alters the exterior texture or form, or inner substance any raw material or manufactured
or partially manufactured product 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 material or manufactured or partially manufactured product so as to reduce it to
marketable shape or prepare it for any use or industry; or (3) combines any raw material or
manufactured or partially manufactured product with other materials or products of the
same or of a 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.

(r) “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 (P50,0000.00) or the
poverty line established by NEDA for the particular region or locality, whichever is higher.

(s) “Motor Vehicle” means any vehicle propelled by any power other than
muscular power using the public roads, but excluding road rollers, trolley cars, street-
sweepers, sprinkles, 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.

(t) “Peddler” is a person who, either for himself or for commission, travels from
place to place within the city and sells his goods or offers to sell or deliver the same.

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

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

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

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

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

(z) “Wholesale” means 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.

34
Section 2L.02. Imposition of Tax - There is hereby levied an annual tax on the
following businesses at rates prescribed therefor:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers and compounders of liquor, distilled spirits and wines or manufacturers of any
article of commerce of whatever kind or nature, in accordance with the following schedule:

Amount of Amount of
With gross sales or receipts for the preceding Tax per Tax per
calendar year in the amount of: Annum Annum
Upon January 1,
Effectivity 2011 and
Until Onwards
December 31,
2010
Less than 10,000.00 P272.00 P299.00
P10,000.00 or more but less than 15,000.00 363.00 399.00
15,000.00 or more but less than 20,000.00 498.00 548.00
20,000.00 or more but less than 30,000.00 726.00 799.00
30,000.00 or more but less than 40,000.00 1,089.00 1,198.00
40,000.00 or more but less than 50,000.00 1,361.00 1,497.00
50,000.00 or more but less than 75,000.00 2,178.00 2,396.00
75,000.00 or more but less than 100,000.00 2,722.00 2,994.00
100,000.00 or more but less than 150,000.00 3,630.00 3,993.00
150,000.00 or more but less than 200,000.00 4,537.00 4,991.00
200,000.00 or more but less than 300,000.00 6,352.00 6,987.00
300,000.00 or more but less than 500,000.00 9,075.00 9,983.00
500,000.00 or more but less than 750,000.00 13,200.00 14,520.00
750,000.00 or more but less than 1,000,000.00 16,500.00 18,150.00
1,000,000.00 or more but less than 2,000,000.00 22,687.00 24,956.00
2,000,000.00 or more but less than 3,000,000.00 27,225.00 29,948.00
3,000,000.00 or more but less than 4,000,000.00 36,670.00 35,937.00
4,000,000.00 or more but less than 5,000,000.00 38,115.00 41,927.00
5,000,000.00 or more but less than 6,500,000.00 40,218.00 44,240.00
6,500,000.00 or more at the rate of at the rate of
Sixty One and Sixty Eight
875/1000 and 62/1000
percent percent
(61.876%) of (68.062%) of
one percent one percent
(1%) (1%)

The preceding rates shall apply only to amount of domestic sales of manufacturers,
repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled
spirits and wines or manufacturers of any articles of commerce of whatever kind or nature
other than those enumerated in subsection (c) of this section.

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

kind or nature in accordance with the following schedule:

With gross sales or receipts for the Amount of Amount of

Preceding calendar year in the amount of: Tax Tax
Per Annum Per Annum
Upon Effectivity January 31, 2011
Until and
December 31, 2010 Onwards
Less than P 1,000.00 P 30.00 P 33.00
P 1,000.00 or more but less than 2,000.00 54.00 59.00
2,000.00 or more but less than 3,000.00 82.00 90.00
3,000.00 or more but less than 4,000.00 119.00 131.00
4,000.00 or more but less than 5,000.00 165.00 181.00
5,000.00 or more but less than 6,000.00 200.00 220.00
6,000.00 or more but less than 7,000.00 236.00 260.00
7,000.00 or more but less than 8,000.00 272.00 299.00
8,000.00 or more but less than 10,000.00 308.00 339.00
10,000.00 or more but less than 15,000.00 363.00 399.00
15,000.00 or more but less than 20,000.00 453.00 498.00

35
20,000.00 or more but less than 30,000.00 544.00 598.00
30,000.00 or more but less than 40,000.00 726.00 799.00
40,000.00 or more but less than 50,000.00 1,089.00 1,198.00
50,000.00 or more but less than 75,000.00 1,633.00 1,796.00
75,000.00 or more but less than 100,000.00 2,178.00 2,396.00
100,000.00 or more but less than 150,000.00 3,085.00 3,393.00
150,000.00 or more but less than 200,000.00 3,993.00 4,392.00
200,000.00 or more but less than 300,000.00 5,445.00 5,989.00
300,000.00 or more but less than 500,000.00 7,260.00 7,986.00
500,000.00 or more but less than 750,000.00 10,890.00 11,979.00
750,000.00 or more but less than 1,000,000.00 14,520.00 15,972.00
1,000,000.00 or more but less than 2,000,000.00 16,500.00 18,150.00
2,000,000.00 or more at the rate of at the rate
Eighty Two of Ninety
and and Three
One Half Fourth
percent percent
(82.5%) of one (90.75%) of
percent (1%) one percent
(1%)

The businesses enumerated in subsection (a) above shall no longer be subject to

the tax on wholesalers, distributors or dealers provided in this Section.

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

dealers or retailers of essential commodities enumerated hereunder at the rate of one-half
(½) 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 “exporters” shall refer to those who are principally engaged in the business
of exporting goods and merchandise as well as manufacturers and producers whose goods
or products are both sold domestically and abroad. The amount of export sales shall be
excluded from the total sales and shall be subject to the rates equivalent to one-half (½) of
the rates prescribed under subsection (a) (b) (d) of this section.

(d) On retailers

With gross sales or receipts for the preceding Amount of Tax Amount of Tax
calendar year in the amount of: Per Annum Per Annum
Upon Effectivity January 31, 2011
Until and
December 31, 2010 Onwards
P400,000.00 or Less 3% 3.3%
Over 400,000.00 1 ½% 1.65%

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The rate of three percent (3%) per annum and the rate of three and 3/100 percent
(3.3%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos
(P400, 000.00), while the rate of one and one-half percent (1½%) per annum and one and
65/100 percent (1.65%) per annum shall be imposed on sales in excess of the first Four
Hundred Thousand Pesos (P400,000.00).

(e) On contractors and other independent contractors, in accordance with the

following schedule:

With gross sales or receipts for the Amount of Tax Amount of

Tax
preceding calendar year in the amount of: Per Annum
Per Annum
Upon Effectivity January 1,
2011
Until and
December 31, 2010 Onwards
Less than 5,000.00 P45.00 P49.00
P5,000.00 or more but less than 10,000.00 102.00 112.00
10,000.00 or more but less than 15,000.00 172.00 189.00
15,000.00 or more but less than 20,000.00 272.00 299.00
20,000.00 or more but less than 30,000.00 454.00 499.00
30,000.00 or more but less than 40,000.00 635.00 698.00
40,000.00 or more but less than 50,000.00 907.00 998.00
50,000.00 or more but less than 75,000.00 1,452.00 1,597.00
75,000.00 or more but less than 100,000.00 2,178.00 2,396.00
100,000.00 or more but less than 150,000.00 3,267.00 3,594.00
150,000.00 or more but less than 200,000.00 4,356.00 4,792.00
200,000.00 or more but less than 300,000.00 5,989.00 6,588.00
300,000.00 or more but less than 500,000.00 7,623.00 8,385.00
500,000.00 or more but less than 750,000.00 10,164.00 11,180.00
750,000.00 or more but less than 1,000,000.00 13,612.00 14,973.00
1,000,000.00 or more but less than 2,000,000.00 15,262.00 16,788.00
2,000,000.00 or more but less than 16,912.00 18,603.00
18,975.00
at the rate of P20,872.00
Ninety Four at the rate
and 875/1000 of One
percent Hundred
(94.875%) of Four and
one percent 362/10000
(1%) percent
(104.362%)
of one
percent
(1%)

(f) On banks and other financial institutions, at the rate of SEVENTY FIVE percent of
ONE percent (75% of 1%) upon effectivity until December 31, 2010; and at the rate of
EIGHTY TWO AND ONE-HALF percent of ONE percent (82.5% of 1%) from January 11,
2011 and onwards, lf the gross receipts of the preceding calendar year derived from
interest, commissions and discounts from lending activities, income from financial leasing,
dividends, rentals on property and profit from exchange or sale of property, insurance
premium.

All other income and receipts of banks and financial institutions not otherwise
enumerated above shall be excluded from the tax.

(g) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountain, bars, carinderias or food caterers and on businesses of the same nature not
specified herein, at the rate of THREE percent (3%) upon effectivity until December 31,

37
2010; and at the rate of THREE and 30/100 percent (3.3%) from January 1, 2011 and
onwards, of the gross sales or receipts for the preceding calendar year.

(h) On Amusement and other recreational places wherein the customers thereof
participate without making bets or wagers including but not limited to the following: day and
night club, day club or night club, cocktail lounge or bar, cabaret or dance hall, swimming
pool, exclusive clubs such as country and sports clubs, resorts and other similar places;
skating rink; billiard or pool hall, bowling alleys, circuses, carnivals or the like; merry-go-
rounds, roller coasters, ferris wheel, swings, shooting galleries and similar contrivances;
boxing stadia, boxing contests; race tracks; theaters and cinemahouses;

With gross receipts for the Amount of Tax Amount of Tax

preceding calendar year in Per Annum Per Annum
the amount of: Upon Effectivity January 1, 2011
until and
December 31,2010 Onwards
Not over P 20,000.00 P 600.00 660.00
over P 20,000.00 but not over 50,000,00 1,500.00 1,650.00
over 50,00000 but not over 100,000.00 3,000.00 3,300.00
over 100,000.00 but not over 200,000.00 6,000.00 6,600.00
over 200,000.00 but not over 500,000.00 15,000.00 16,500.00
over 500,000.00 but not over 750,000.00 22,500.00 24,750.00
over 750,000.00 but not over 1,000,000.00 30,000.00 33,000.00
over 1,000.000.00 P 30,000.00 plus P33, 000.00
2.75% of the plus
excess over 3% of the
P1,000,000.00 excess over
P1,000,000.00

For itinerant operators of circuses, carnivals or the like; merry-go rounds, roller
coasters, ferris wheels, swings, shooting galleries and other similar contrivances, there is
hereby levied business tax at the rates prescribed hereunder:

1) For every circus, carnival, fun house and the like- Amount of Tax

1ST ten (10) days P 1,000.00

Everyday thereafter 100.00

2) For every merry-go-round, roller-coaster,

Ferris wheel, swing and similar contrivances-

1ST ten (10) days 800.00

Everyday thereafter 50.00

3) For every shooting gallery, and other

Similar contrivances

1ST ten (10) days 600.00

Everyday thereafter 20.00

Amount of Tax Amount of Tax

Per Annum Per Annum
Upon Effectivity January 1, 2011
until and
December 31,2010 Onwards
(i) On real estate dealers:

(1) Subdivision operators-

per square meter
(including road lot and open space) P1.50/sq.m. P1.65/sq.m.
(2) Lessor of real estate,(includes apartment
For rent, boarding house in accordance
with the following schedule:

38
Gross Receipts for the preceding calendar year:

Less than 1,000.00 Exempt Exempt

P1,000.00 or more but less than 4,000.00 P100.00 P110.00
4,000.00 or more but less than 10,000.00 250.00 275.00
10,000.00 or more but less than 20,000.00 500.00 550.00
20,000.00 or more but less than 30,000.00 750.00 825.00
30,000.00 or more but less than 50,000.00 1,250.00 1,375.00
For every P1, 000.00 in excess of P50, 000.00 for real
property used for purposes other than residential 25.00 27.50

For every P5, 000.00 in excess of P50, 000.00 for real

property used for residential purposes 25.00 27.50

(j) On wholesalers and retail dealers or retailers of liquors or wines whether

imported from other countries or locally manufactured including fermented liquors (beer),
“tuba”, “basi”, and other distilled spirits not classified as denatured alcohol:

With gross receipts for the Amount of Tax Amount of Tax

preceding calendar year in Per Annum Per Annum
the amount of: Upon Effectivity January 1, 2011
until and
December 31,2010 Onwards
Not over P 20,000.00 P 550.00 605.00
Over P20,000.00 but not over 50,000,00 1,375.00 1,512.50
Over 50,00000 but not over 100,000.00 2,750.00 3,025.00
Over 100,000.00 but not over 200,000.00 5,500.00 6,050.00
Over 200,000.00 but not over 500,000.00 13,750.00 15,125.00
Over 500,000.00 but not over 750,000.00 20,625.00 22,687.50
Over 750,000.00 but not over 1,000,000.00 27,500.00 30,250.00
Over 1,000.000.00 P27,500.00 P30,250.00
Plus Two and plus Two and
One Half percent 75/100 percent
(2.5%) of the (2.75%)of the
excess over excess over
P1,000,000.00 P1,000,000.00

(k) On wholesalers and retail dealers or retailers of manufactured tobacco or snuff

including cigars and cigarettes:

With gross receipts for the Amount of Tax Amount of Tax

preceding calendar year in Per Annum Per Annum
the amount of: Upon Effectivity January 1, 2011
until and
December 31,2010 Onwards
Not over P 20,000.00 P 550.00 605.00
Over P20,000.00 but not over 30,000.00 825.00 907.50
Over 30,000.00 but not over 40,000.00 1,100.00 1,210.00
Over 40,000.00 but not over 50,000,00 1,375.00 1,512.50
Over 50,00000 but not over 75,000.00 2,062.50 2,268.75
Over 75,000.00 but not over 100,000.00 P2,750.00 3,025.00
Over 100,000.00 but not over 150,000.00 4,125.00 4,537.50
Over 150,000.00 but not over 200,000.00 5,500.00 6,050.00
Over 200,000.00 but not over 300,000.00 8,250.00 9,075.00
Over 300,000.00 but not over 500,000.00 13,750.00 15,125.00
Over 500,000.00 but not over 750,000.00 20,625.00 22,687.50
Over 750,000.00 but not over 1,000,000.00 27,500.00 30,250.00
Over 1,000.000.00 P27,500.00 P30, 250.00
plus Two and
Plus Two and
75/100 percent
One Half percent
(2.75%) of the

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(2.5%) of the excess over
excess over 1,000,000.00
1,000,000.00
(l) In addition to the taxes specifically provided for under sub-section (a) to (k) of this
section, the following taxes shall be imposed on businesses enumerated hereunder:

Amount of Tax
Per Annum (Fixed)
Upon Effectivity
and Onwards

1.) On banks and other financial institutions -

Commercial banks (Principal office) P 11,250.00
Commercial banks (Branch office) 7,500.00
Savings banks (Principal office) 4,500.00
Savings banks (Branch office) 2,250.00
Rural banks 2,250.00
Finance and investment companies (Principal office) 6,000.00
Finance and investment companies (Branch office) 3,000.00
Insurance companies (Principal office) 9,000.00
Insurance companies (Branch office) 4,500.00
Lending investors 4,000.00
Money shops 3,000.00
Pawnshops – With capital of:
Less than P50,000.00 3,000.00
50,000.00 or more but less than 100,000.00 4,500.00
100,000.00 or more but less than 200,000.00 6,000.00
200,000.00 or more 9,000.00
2.) On theatres and cinema-houses –
a. Airconditioned with balcony and orchestra:
with seating capacity of:
Less than 500 persons 3,000.00
500-999 persons 4,500.00
1000 and above 5,500.00
With lodge, balcony and orchestra 6,000.00
b. Not airconditioned with balcony and orchestra:
with seating capacity of:
Less than 500 persons 2,000.00
500-999 persons 2,500.00
1000 and above 3,000.00
With lodge, balcony and orchestra 3,500.00

3.) On cockpits 5,000.00

4.) On golflinks 5,000.00
5.) On private cemeteries or memorial parks:
Less than 2 hectares 2,000.00
2 hectares to 5 hectares 4,000.00
More than 5 hectares 6,000.00

(m) On any business not specified above:

With gross receipts for the Amount of Tax Amount of Tax

preceding calendar year in Per Annum Per Annum
the amount of: Upon Effectivity January 1, 2011
until and
December 31,2010 Onwards
Not over P 20,000.00 P 600.00 660.00

over P20,000.00 but not over 50,000,00 1,500.00 1,650.00

over 50,00000 but not over 100,000.00 3,000.00 3,300.00
over 100,000.00 but not over 200,000.00 6,000.00 6,600.00
over 200,000.00 but not over 500,000.00 15,000.00 16,500.00

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over 500,000.00 but not over 750,000.00 22,500.00 24,750.00
over 750,000.00 but not over 1,000,000.00 30,000.00 33,000.00
over 1,000.000.00 P30,000.00 P33, 000.00
plus Two and plus Three
Three fourth percent (3%) of
percent (2.75%) the excess over
of the excess P1, 000,000.00
over
P1,000,000.00

Section 2L.03. Exemption - Business engaged in the production, manufacture,

refinery, distribution or sale of oil, gasoline, and other petroleum products shall not be
subject to any local tax imposed in this article.

Section 2L.04. Computation of the Tax for Newly Started Business in the case
of a newly started business under Section 2L.02 (a), (b), (c), (d), (e), (f), (g), (h), and (i),
above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the
business starts to operate shall be 50% of 1% (.005) of the capital investment, but in no
case shall said tax be less than One Hundred Pesos (P100.00).

In the succeeding quarter or quarters, in cases where the business opens before the
last quarter of the year, the tax shall be based on the gross sales or receipts for the
preceding quarter at one-fourth (1/4) of the rates fixed therefore by the pertinent schedule
in Section 2L.02 (a), (b), (c), (d), (e), (f), (g), (h), and (i) above.

In the succeeding calendar year, regardless of when the business started to

operate, the tax shall be based on the gross sales or receipts for the preceding calendar
year, or any fraction thereof, as provided in the same pertinent schedules.

Section 2L.05. 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 some other businesses for
which such tax has been paid. The tax on a business must be paid by the person
conducting the same.

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

(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.

(d) In case of doubtful report of gross sales, the City Treasurer’s Office shall assess
based on “presumptive income level” to approximate the gross receipt of the preceding
year.

Section 2L.06. Situs of the Tax – (a) Definition of terms. –

(1) “Branch or Sales Office” - a fixed place in a locality which conducts operations
of the business as an extension of the principal office. Offices used only as display areas of
the products where no stocks or items are stored for 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.

(2) “Experimental Farms” - agricultural lands utilized by a business or corporation

to conduct studies, tests, researches or experiments involving agricultural, agribusiness,

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marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of
improving the quality and quantity of goods or products.

(3) “Plantation” – a tract of agricultural land planted to trees or seedlings whether

fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged
to allow highest production. For purposes of this Article, inland fishing ground shall be
considered as plantation.

(4) “Principal Office” - the head or main office of the business appearing in the
pertinent documents submitted to the Securities and Exchange Commission or the
Department of Trade and Industry or other appropriate agencies as the case may be.

The city specifically mentioned in the articles of incorporation or official registration

papers as being the official address of said principal office shall be considered as the situs
thereof.

In case there is a transfer or relocation of the principal office to another municipality

or city, it shall be the duty of the owner, operator or manager of the business to give due
notice of such transfer or relocation to the City Mayor within fifteen (15) days after such
transfer or relocation is effected.

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

On-site sales of commercial quantity made in experimental farms shall be similarly

imposed the corresponding tax under Article M, Chapter II of this Code and allocated in
paragraph (b) of Section 2L.05.

(a) Sales Allocation

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

(2) In case the principal office is located in this city, all sales recorded in the
principal office and those in other localities where there is no branch or sales office or
warehouse shall be taxable herein.

(3) (a) If the principal office is located in this city and the factory, project office, plant
or plantation is located in another locality, thirty percent (30%) of the sales recorded in the
principal office shall be taxable herein.

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

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

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

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

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

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(4) All sales made by the factory, project office, plant or plantation located in this city
shall be recorded in the branch or sales office which is similarly located 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.

(5) In case of manufacturers or producers which engage the services of an

independent contractor to produce or manufacture some of their products, the foregoing
rules on the “situs of taxation” shall apply. However, the factory or plant and warehouse of
the contractor utilized for the production and storage of the manufacturer’s products shall
be considered as the factory or plant and warehouse of the manufacturers.

(6) (a) All route sales made 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 taxable herein.

(b) 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 2L.07. 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 2L.08. 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.

In the case of a newly started business, the tax shall be paid before the business
starts or operate.

Section 2L.09. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 2L.10. Interest on Unpaid Tax - In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount including surcharges an interest
of TWO percent (2%) per month from the due date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18)
months.

Section 2L.11. Administrative Provisions

(a) Requirement. Any person who shall establish, operate or conduct any business,
trade or activity mentioned in this Article in this city shall first obtain mayor’s permit and pay
the fee therefor and the business tax imposed under this Article.

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

Every person issued an official receipt for the conduct of 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

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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 the purposes of this
Code.

(d) Sworn statement of gross receipts or sales. Operators of businesses 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 Article, any person engaged in business
subject to the business tax based on gross sales and/or receipts shall submit a sworn
statement of his gross sales/receipts for the preceding calendar year or quarter in such
manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to
submit a sworn statement of gross sales or receipts, due among others to his failure to
have a book of accounts, records and/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) Issuance of certification. The City Treasurer may, upon presentation of

satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a
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 FIFTY Pesos (P50.00).

(f) 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 the payment of additional tax during the
period for which the payment of the tax was made. The office of the City Mayor and the City
Treasurer shall be officially notified of such transfer by the owner/operator of said business.

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

For purposes hereof, termination shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as contemplated in this Article. 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 this city for record purposes in the course of
the renewal of the permit or license to operate the business.

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

a. The City Treasurer shall assign every application for the termination or retirement
of business to an inspector in his office who shall go to the address of the business on
record to verify if it is really no longer operating. If the inspector finds that the business is
simply placed under a new name, manager and/or new owner, the City Treasurer shall
recommend to the mayor the disapproval of the application for the termination or retirement
of said business. Accordingly, the business continues to become liable for the payment of
all the taxes, fees and charges imposed thereon under existing local tax ordinances; and

b. 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
transfer of the business to him if there is an existing ordinance prescribing such transfer tax.

(2) If it is found that the retirement or termination of the business is legitimate, and
the tax due therefrom be less than the tax due for the current year based on the gross sales

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or receipts, the difference in the amount of the tax shall be paid before the business is
considered officially retired or terminated.

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

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

SECTION 2L.12. Penalty. – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article M. Tax on Peddlers

Section 2M.01. Imposition of Tax – There is hereby levied an annual tax on

peddlers engaged in the sale of any merchandise or article of commerce within this city, at
a rate of SEVENTY FIVE Pesos (P75.00) per peddler.

Section 2M.02. Time of Payment - The tax herein imposed shall be payable within
the first twenty days of January. An individual who will start to peddle merchandise or
articles of commerce after January twenty (20) shall pay the full amount of the tax before
engaging in such activity.

Section 2M.03. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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 2M.04. Interest on Unpaid Tax. – In addition to the surcharge for late
payment there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but in no case shall the total interest
on the unpaid amount or a portion thereof exceed eighteen (18) months.

Section 2M.05. Administrative Provision - The official receipt evidencing payment

of the tax shall be carried in the person of the peddler and shall be produced upon demand
by the City Mayor or Treasurer or their duly authorized representatives.

Section 2M.06. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1, 000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article N. Tax on Mining Operations

Section 2N.01. Definitions – When used in the Article.

(a) “Minerals” refer to all naturally occurring inorganic substances (found in nature)
whether in solid, liquid, gaseous or any intermediate state.

(b) “Mineral Products” shall mean things produced and prepared in a workable
state by simple treatment processes such as washing or drying, but without undergoing any
chemical change or process or manufacturing by the lessee, concessionaire or owner of
mineral lands.

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(c) “Quarry Resources” means any common stone or other common mineral
substances such as but not restricted to marl, marble, granite, volcanic cinders. basalt, tuff
and rock phosphate.

Section 2N.02. Imposition of Tax – There is hereby levied an annual tax at the
rate of THREE percent (3%) based on the gross receipts for the preceding year of mining
operators.

Section 2N.03. Situs of the Tax - Payment of the tax shall be made to this city
which has jurisdiction over the mining area. In case the area transcends two or more local
units, payment shall be made to the city having the largest area.

Section 2N.04. Exclusion - Extraction of the following are excluded from the
coverage of the tax levied herein:

(a) Mineral products such as ordinary stones, sand, gravel, earth and other quarry
resources;

(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude,
asphalt, mineral gas and all other similar or naturally associated substances

Section 2N. 05. Time of Payment – The tax herein imposed 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.

Section 2N.06. Surcharge for Late Payments – Failure to pay the tax imposed in
the Article on time 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 2N.07. Interest on Unpaid Tax – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but in no case shall the total interest
on the unpaid amount or a portion thereof exceed eighteen (18) months.

Section 2N.08. Administrative Provisions

(a) The City Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease, operating
agreements, transfers, assignments, abandonment, cancellation and others, are recorded.

(b) It shall be the duty of every lessee, owner or operator to make a true and
complete return setting forth the quantity and the actual market value of the minerals or
mineral products or quarry resources to be removed.

Section 2N.09. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1, 000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article O. Tax on Forest Concessions and Forest Products

Section 20.01. Definitions – When used in this Article. –

(a) “Forest Products” means timber, pulp-wood/chipwood, firewood, fuel wood and
minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa,
rattan or other forest growth such as grass, shrub, and flowering plants, the associated
water, fish, game, scenic, historical, recreational, and geologic resources in forest lands.

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(b) “Forest Lands” include the public forest, the permanent forest or the forest
reserves, and forest reservations.

Section 20.02. Imposition of Tax - There is hereby imposed a tax on forest

concessions and forest products at a rate of THREE percent (3%) of the annual gross
receipts of the concessionaire during the preceding year.

Section 20.03. Time of Payments - 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 of not exceeding six (6) months.

Section 20. 04. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 20. 05. Interest on Unpaid Tax – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but in no case shall the total interest
on the unpaid amount or a portion thereof exceed eighteen (18) months.

Section 20. 06. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor’s Permit Fee on Business

Section 3A.01. Imposition of Fee – There shall be collected an annual fee at the
rates provided hereunder for the issuance of a Mayor’s permit to every person that shall
conduct a business, trade or activity within this city.

The permit fee is payable for every separate or distinct establishment 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.

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

rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of any
article of commerce of whatever kind or nature:

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

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

kind or nature:

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(c) On Retailers

1. Corporation 500.00
2. Partnership 400.00

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3. Single Proprietorship 200.00

(d) On exporters
1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(e) On Banks and other financial institutions, contractor and other independent
contractors, services, operators of theaters and cinema houses.

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(f) On café, cafeterias, ice cream and other refreshment parlors, restaurants,
carenderias.

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(g) On amusement and other recreational places.

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(h) On Memorial Parks and Private Cemeteries 500.00

(i) On Gasoline Dealers/related products 5,000.00

On LPG dealer/wholesaler 2,000.00
On LPG outlets/retailers 750.00

(j) On subdivision’s operator on real estate developer

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 250.00

(k) On lessor of estate, including apartment for rent, boarding house

1. Corporation 500.00
2. Partnership 400.00
3. Single Proprietorship 200.00

(l) On all other similar businesses, trade or commercial undertakings not herein
expressly specified 200.00

(m) On delivery truck or van used by manufacturer, producer, wholesaler, dealer or

retailer in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar
and cigarettes and other products such as but not limited to dressed chicken, cold cuts,
hardware materials, glasswares, drygoods and others, within the City of Legazpi, where
said manufacturer, producer, wholesaler, dealer or retailer has no branch, sales office or
warehouse:

For each delivery truck or van P 250.00

Section 3A.02. Time of Payment - The fee imposed in the preceding section shall
be paid to the City Treasurer upon application for a Mayor’s permit before any business
activity can be lawfully begun or pursued or within the first twenty (20) days of January of
each year in case of renewal thereof.

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

Section 3A.03. Surcharge for Late Payment. - Failure to pay the tax imposed in
this Article on time 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 3A.04. Application for Mayor’s Permit; False Statements - A written

application for a permit to operate a business or engage in an activity shall be filed with the
Office of the Mayor in THREE (3) copies. The application form shall set forth the name and
address of the applicant, the description or form of business, the place where the business
shall be conducted and such other pertinent information or data as may be required.

(a) For a newly-started business

(1) Barangay Clearance – place where business shall be conducted.

(2) Certificate of Zoning Compliance – from Zoning Administrator’s Office, CPDO,

Legazpi City.

(3) Fire Safety Inspection Certificate – from the City Fire Marshal, Legazpi City.

(4) Certificate of Industrial Safety Inspection – from the City Building Official,
Legazpi City.

(5) City Assessor’s Clearance – attesting to the fact that applicant is not a registered
real property owner in this City.

(6) Tax Clearance – from the City Treasurer’s Office that applicant has paid all his
tax obligations in this City.

(7) Sanitary Clearance – from the City Health Officer, this City.

(8) Market Clearance (Market Stallholders only) – from the Economic Enterprise
Management Division, City Mayor’s Office, Legazpi City.

(9) Photo Copy of Lease Contract, if place of business of applicant is being leased.

(10) Health Certificate for all food handlers and those required under Chapter IV,
Article D of this Code.

(11) Department of Trade and Industry (DTI) Certificate of Registration -for Single
Proprietorship.

(12) SEC Registration – for Partnership, Corporations or Cooperatives.

(13) Certificate of Accreditation from DTI – for service and/or repair shops.

(b) For renewal of existing business permits

(1) Previous year’s Mayor’s Permit.

(2) Official Receipts for Annual or Quarterly Tax Payments.
(3) SSS Clearance – from the Social Security System, Legazpi City
(4) All the requirements under 1 to 10 of the preceding sub-section 3A.04

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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, installation of power and light requirements, as well as other
safety requirements are complied with. The permit to operate shall be issued only upon
compliance with such safety requirements and after the payment of the corresponding
inspection fees and other impositions required by this Revenue Code and other 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 establishment
or undertaking does not conform with zoning regulations and safety, health and other
requirements of the city; (2) who has an unsettled tax obligation, debt or other liability to the
City Government; and (3) who is disqualified under any provision of law or ordinance to
establish, or operate the business for which a permit is being applied.

Section 3A.05. Issuance of Permit; its Contents – Upon approval of the

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

The Mayor’s permit shall be issued by the City Mayor upon presentation of the
receipt for the payment of the business tax, Mayor’s Permit and other regulatory fees
issued by the City Treasurer, and upon compliance of such other requirements as may be
required for its issuance.

Every permit issued by the 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 of
issue and expiration thereof; and such other information as may be necessary.

The City Mayor shall, upon presentation of satisfactory proof that the original of the
permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of
FIFTY Pesos (P50.00).

Section 3A.06. Posting of Permit – Every permittee shall keep the permit
conspicuously posted at all times in his place of business or office or if the individual has no
place of business or office, he shall keep the permit in his person. The permit shall be
immediately produced upon demand by the City Mayor, the City Treasurer or any of their
duly authorized representatives.

Every establishment issued a permit shall be issued a pre-numbered LICENSE

PLATE which shall be posted conspicuously in the place of business at all times. Every
year a sticker indicating the year of payment shall be posted in a proper place indicated in
the license plate after payment of the Mayor’s permit fee. The taxpayer shall pay the cost
of the plate and/or sticker. The plate shall be surrendered to the City Treasurer upon
retirement of the business.

Section 3A.07. 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 (31 ST)
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.

Section 3A.08. Revocation of Permit – When a person doing business in this city
violates any provision of this Code; refuses to pay an indebtedness or liability to the city,
abuses his privilege to do business to the injury of public morals or peace; or when a place

50
where such business is established is being conducted in a disorderly or unlawful manner;
is a nuisance or is permitted to be used as a resort for disorderly conduct, the City Mayor,
after investigation, may revoke the permit. Such revocation shall forfeit all sums which may
have been paid in respect of said privilege, in addition to the fine and imprisonment that
may be imposed by the court for violation of any provision of this Code or any ordinance
governing the establishment and maintenance of businesses and to prohibit the exercise
thereof by the person whose privilege is revoked, until resolved by the Sangguniang
Panlungsod.

Section 3A.09. Other Requirements – The issuance of a Mayor’s permit shall not
exempt the licensee from the fulfillment of other requirements in connection with the
operation of the business or in the conduct of an activity prescribed under this Code.

Section 3A.10. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1, 000.00 –
5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article B. Fees Sealing and Licensing of Weights and Measures

Section 3B. 01. Imposition of Fees - Every person, partnership or corporation

before using instruments of weights and measures within this city shall first have them
sealed and licensed annually and pay therefor to the City Treasurer the following fees;

(a) For sealing linear metric measures

Not over one meter ……………………………………………… P25.00

Over one meter ………………………………………………….. 30.00

(b) For sealing metric measures of capacity:

Not over ten liters ……………………………………………….. P25.00

Over ten liters …………………………………………………… 50.00
For every dispenser pump 200.00

(c) For sealing metric instruments of weight with a capacity of:

30 kilograms or less ………... P30.00

More than 30 kgs. but not more than 300 kgs. ……... 50.00
More than 300 kgs. but not more than 3,000 kgs. ……….. 75.00
More than 3,000 kgs ….. 100.00
………..

(d) For an apothecary balance or other 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 ……..P 50.00

Section 3B.02. Exemption – All instruments of weights and measures used in

government work or maintained for public use by the National Government, Provincial, City
or Municipal Government shall be tested and sealed free of charge.

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

Section 3B 04. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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.

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Section 3B.05. Place of Payment - The fees herein levied shall be paid by persons
conducting their business in this city. A peddler or itinerant vendor using only one (1)
instrument of weight or measure, shall pay the fees in this city where he maintains his
residence.
Section 3B.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 a license to use such instrument for one (1) year from the date of sealing,
unless deterioration or damage renders the weights or measures inaccurate within that
period. The license shall expire on the day and the month of the year following its original
issuance. Such license shall be preserved by the owner and, together with the weight or
measure covered by the license, shall be exhibited on demand by the City Treasurer or his
deputies.

Section 3B.07. Secondary Standards Preserved by City Treasurer;

Comparison Thereof with the Fundamental Standards - The City Treasurer shall keep
full sets of secondary standards in his office for use in testing of weights and measures.
These secondary standards shall be compared with the fundamental 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 3B.08. Destruction of Defective Instruments of Weights or Measures -

Any defective instrument of weights or measures shall be destroyed by the City Treasurer
or his authorized deputies if its defect is such that it cannot be readily and securely
repaired.

Section 3B.09. Inspection of Weights and Measures - The City Treasurer or his
authorized representative shall inspect and test instruments of weights and measures. In
case the inspection and testing is conducted by his authorized representatives 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 of neglect of duty on the part of any office engaged in sealing weights and
measures. Evidence so secured by them shall be presented forthwith to the City Treasurer
and to the proper prosecuting officer.

Section 3B.10. Dealer’s Permit to Keep Unsealed Weights and Measures –

Upon obtaining written permission from the City Treasurer, any dealer may keep unsealed
instruments of weight or measure in stock, for sale until sold or used.

Section 3B.11. Fraudulent Practices Relative to Weights and Measures - The

following acts relating to weights and measures are prohibited.

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

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

(c) for any person other than the official sealer or his duly authorized representative
to alter in any way the certificate or receipt given by the official sealer or his duly authorized
representative as an acknowledgement that the instrument for determining weights or
measures has been fully tested, calibrated, sealed or inspected;

(d) for any person to make or knowingly sell or use any false or counterfeit seal,
sticker, brand , stamp tag, certificate or license or any dye for printing or making the same

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or any characteristic sign used to indicate that such instrument of weight or measure has
been officially tested, calibrated, sealed or inspected;

(e) for any person other than the official sealer or his duly authorized representative
to alter the written or printed figures , letters or symbols on any official seal, sticker, receipt,
stamp, tag, certificate or license used or issued;
(f) for any person to use or reuse any restored, altered, expired, damaged stamp,
tag, certificate or license for the purpose of making it appear that the instrument of weight or
measure has been tested, calibrated, sealed or inspected;

(g) for any person engaged in the buying and selling of consumer products or of
furnishing services the value of which estimated by weight or measure to possess, use or
maintain with intention to use any scale, balance, weight or measure that has not been
sealed or if previously sealed, the license therefor has expired and has not been renewed in
due time;

(h) for any person to fraudulently alter any scale, balance, weight or measure after
it is officially sealed;

(i) for any person to fraudulently give short weight or measure in the making of a
scale;

(j) for any person, assuming to determine truly the weight or measure of any
article bought or sold by weight or measure, to fraudulently misrepresent the weight or
measure thereof; or

(k) for any person to produce the commission of any such offense abovementioned
by another.

Instruments officially sealed at some previous time which have remained unaltered
and accurate and the seal or tag officially affixed thereto remains intact and in the same
position and condition in which it was placed by the official sealer or his duly authorized
representative shall, if presented for sealing, be sealed promptly on demand by the official
sealer or his authorized representative without penalty except a surcharge fixed by law or
regulation.

Section 3B. 12. Compromise Power – The City Treasurer is hereby authorized to
settle an offense which does not involve commission of fraud before a case therefor is filed
in court upon payment of a compromise penalty of Two Hundred Pesos (P200.00).

Section 3B.13. Penalties

(a) Any person who shall violate the provisions of subsections (a) to (f) and
subsection (1) of SECTION 3B 11 shall, upon conviction, be subject to a fine of ONE
THOUSAND Pesos (P1,000.00) to FIVE THOUSAND Pesos (P5,000.00) or by
imprisonment of ONE (1) month to SIX (6) months, or both, upon the discretion of the court.

(b) Any person who shall violate the provisions of subsection (g) of Section 3B.11
for the first time shall be subject to a fine of FIVE HUNDRED Pesos (P500.00) or by
imprisonment of ONE (1) month or both, upon the discretion of the court.

(c) The owner-possessor or user of instrument of weights and measures

enumerated in subsections (h) to (k) of Section 3B.11 shall, upon conviction, be subject to a
fine of FIVE HUNDRED Pesos (P500.00) or imprisonment of ONE (1) month or both, upon
the discretion of the court.

Article C. Large Cattle Registration and Transfer Fees

Section 3C.01. Definition – For purposes of this Article, “large cattle” includes a
two-year old mule, ass, carabao, or other domesticated members of the bovine family.

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Section 3C.02. Registration of Ownership of Large Cattle – The owner of large
cattle is required to register his ownership thereof with the City Treasurer for which a
certificate of ownership shall be issued to the owner upon payment of a registration fee of
SEVENTY-FIVE Pesos (P75.00) per head.

Section 3C.03. Registration of Transfer of Ownership of Large Cattle – If the

large cattle is sold or its ownership is transferred to another person, the sale or transfer
shall likewise be registered with the City Treasurer for which a certificate of transfer shall be
issued to the purchaser upon payment of a transfer certificate fee in the amount of ONE
HUNDRED FIFTY Pesos (P150.00).

Section 3C.04. Time of Payment – The fees shall be paid to the city Treasurer
upon registration or transfer of ownership of a large cattle.

Section 3C.05. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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 3C.06. Administrative Provisions

(a) Large cattle shall be registered with the City Treasurer upon reaching the age of
two (2) years.

(b) The ownership of a large cattle, or its sale or transfer of ownership to another
person shall be registered with the City Treasurer. All large cattle presented to the City
Treasurer shall be recorded in a registry book showing the name and residence of the
owner; the consideration or purchase price of the animal in cases of sale or transfer; and
the class, color, age, sex, brand and other identifying marks of the large cattle. These data
shall also be stated in the certificate of ownership issued to the owner thereof.

(c) If the large cattle is sold or the ownership is transferred to another person, the
names and residences of the vendor or transferor and the vendee or transferee, and, or
reference by number to the original certificate of ownership with the name of the local unit
that issued it shall likewise be indicated in the transfer certificate of ownership. No entries
of transfer shall be made or certificate of transfer shall be issued by the City Treasurer
except upon the production of the original certificates of ownership and certificates of
transfer and such other documents that show title to the owner.

Section 3C.07. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (Pl,000.00 –
P5,000.00), or imprisonment of ONE (1) month to SIX (6) months, or both, at the discretion
of the court.

Section 3C.08. Applicability Clause - All other matters relating to the registration
of large cattle shall be governed by the pertinent provisions of the Revised Administrative
Code and other applicable laws, ordinances and rules and regulations.

Article D. Registration Fees on Fishing

Boats, Bicycles, Carts and Sledges

Section 3D.01. Imposition of Fees - There shall be collected an annual registration

fee from the owners of the following means of transport operated within this city.

(a) For each fishing boat or motor boat of three (3) gross tons or less:

(1) Motorized with engine of:

10 horse power or less P75.00

More than 10 horse power 225.00

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(2) Non-motorized fishing boat 30.00

(b) For each bicycle 35.00

(c) For each cart 50.00
(d) For each sledge 30.00
Section 3D.02. Time and Manner of Payment - The fees imposed herein shall be
due on the first (1ST) day of January, and payable to the City Treasurer within the first
twenty (2) days of January of every year.

For each fishing boat or motor boat, cart, sledge and bicycle which are newly
acquired after the first twenty (20) days of January, the corresponding fees shall be paid
within the first twenty (20) days following its acquisition.

Section 3D.03. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 3D.04. Administrative Provisions

(a) A metal plate with a corresponding registry number shall be provided by the City
Treasurer for every bicycle at cost to the owners thereof.

(b) The City Treasurer shall keep a register of all fishing boats or motorboats, and
bicycles which shall include among others the following information.

(1) The name and address of the owner;

(2) For bicycle
- make and brand of the bicycle
- Number of metal plate

Section 3D.05. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00-
P5,000.00) or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article E. Poundage Fees

Section 3E.01. Definitions – When used in this Article:

(a) “Astray Animal” means an animal which is set loose or not under the complete
control of its owner, or the one in charge or in the possession thereof, or found in streets
and public or private places whether fettered or not.

(b) “Streets and Public Places” include national, city or barangay streets, parks,
plazas, and such other places open to the public.

(c) “Private Places” include privately-owned streets, yards, ricefields or farmlands

and lots owned by an individual other than the owner of the animal.

Section 3E.02. Imposition of Fee – There shall be collected the following

poundage fees for each day o fraction thereof from the owner of an astray animal.

(a) Large cattle ………………P 75.00

(b) All other animals………… 15.00

Section 3E.03. Time of Payment – The poundage fee shall be paid to the City
Treasurer before the release of the animal to its owner.

Section 3E.04. Administrative Provisions

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(a) The City Veterinarian or his deputies shall apprehend and impound any astray
animal which he shall record in a book for this purpose.

(b) The City Treasurer shall cause a notice to be posted at the main door of the city
hall for FIVE (5) consecutive days, starting one (1) day after the animal is impounded,
within which the owner is required to claim and establish ownership thereof.

(c) If no person shall claim ownership of the animal after the expiration of Five (5)
days from its impounding, it shall be sold at public auction under the following procedures:

(1) The City Treasurer shall post a notice for TEN (10) days in THREE (3) places
including the main door of the city hall and the public markets. The animal shall be sold to
the highest bidder. Within TEN (10) days after the auction sale, the City Treasurer shall
make a report of the proceedings in writing to the City Mayor.

The owner may stop the sale by paying at any time before or during the auction
sale, the poundage fees due and the cost of the advertisement and conduct of sale to the
City Treasurer, otherwise, the sale shall proceed.

(2) The proceeds of the sale shall be applied to satisfy the cost of impounding,
advertisement and conduct of sale. The residue over these costs shall accrue to the
General Fund of the City.

(3) In case the impounded animal is not disposed of within TEN (10) days from the
date of notice of the public auction, the same shall be considered sold to the City
Government for the amount equivalent to the poundage fees due.

Section 3E.05. Penalty – Owners whose animals are caught astray and incurring
damages to plants and properties shall pay the following fines:

(a) For first offense… P 150.00/per day

(b) For the second offense……… 225.00/per day
(c) For the third and each subsequent offense… 300.00/per day

In addition to the fine, the owners shall also pay the amount of damage incurred, if
any, to the property owner.

Article F. Permit Fee on Parades and Motorcades

Section 3F.01. Imposition of Fee – There shall be collected a permit fee of THREE
HUNDRED FIFTY Pesos (P350.00) per day on every circus or menagerie parade,
motorcades, political parade or other parades using banners, floats or musical instruments
held in this city.

Section 3F.02. Exemption – Civic and military parades and religious processions
shall be exempt from the payment of the permit fee imposed herein.

Section 3F.03. Time of Payment – The fee imposed herein shall be paid to the City
Treasurer upon application for a permit to the City Mayor.

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

Section 3F.05. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 -
P5,000.00) or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

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Article G. Permit Fee on Film-Making

Section 3G.01. Imposition of Fee – There shall be collected a permit fee of

SEVEN HUNDRED FIFTY pesos (P750.00) per day from any person who shall go on
location-filming within the territorial jurisdiction of this city.

Section 3G.02. Time of Payment - The fee imposed herein shall be paid to the
City Treasurer upon application for the Mayor’s permit before location-filming is
commenced.

Section 3G.03. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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 3G.04. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1 –6) months, or both, at the discretion
of the court.

Article H. Permit Fee on Agricultural Machinery

and Other Heavy Equipment

Section 3H.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 this city.

(a) Tractors………………………… P 225.00

(b) Bulldozers……………………… 300.00
(c) Forklifts………………………… 300.00
(d) Graders………………………… 300.00
(e) Compactors (Pizon) …………. 300.00
(f) Other agricultural machinery or heavy
Equipment not enumerated above. 400.00

Section 3H.02. Time and Manner of Payment. – The fee imposed herein shall be
payable prior to the rental of the equipment upon application for a Mayor’s permit.

Section 3H.03. Administrative Provision - The City Treasurer shall keep a

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

Section 3H.04. Penalty - Any violation of the provision of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00-
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article I. Franchise and other fees on Tricycle operation

Section 3I.01. Definitions - When used in this Article. –

(a) Color coding – the color per parada prescribed by the Sangguniang Panlungsod
on public utility tricycles and other similar vehicles that will operate within the territorial limits
of the City of Legazpi, so as to distinguish them from another paradas.

57
(b) Color scheme – the color for all sidecar prescribed by the Sangguniang
Panlungsod.

(c) Driver –one with professional driver’s license issued by the LTO; of driver’s
permit for pedicabs issued by the City Government, to drive a tricycle.

(d) Fare – the authorized fee collected from tricycle passengers and/or cargoes
transported or carried.

(e) Franchise – a special privilege or authority granted by the Sangguniang

Panlungsod to operate a public utility; tricycle-for-hire.

(f) Impounding area – an area designated as such by the Chief of Police, where
impounded and receipted for motorized tricycles and pedicabs will be kept/stored.

(g) Motorized tricycle – refers to a motor vehicle composed of a motorcycle with

single wheel sidecar or motorcycle with a two wheel rear cab.

(h) Operator – is the franchise holder and legal owner of a tricycle or fleet of
tricycles.

(i) Parada – loading/unloading and parking areas designated by the City Engineer
and /or Sangguniang Panlungsod for use of for hire tricycles.

(j) Pedicab – refers to manually operated bicycle with a single wheel sidecar or a
bicycle with a two wheel rear cab.

(k) Tricycle – refers to a motorized or a pedicab.

(l) Roadworthiness – the state of fitness of unit engaged in the business of carrying
or transporting passengers or goods or both within the City of Legazpi.

(m) Sticker – An adhesive label issued by the City Government upon payment by
the applicant/operator of the annual Mayor’s Permit fee for the operation of tricycle,
indicating therein the year of payment.

(o) Sidecar plate – is a numbered plate issued by the City Government upon
payment of the corresponding fees imposed, for the operation of a tricycle(s) in the City of
Legazpi.

(p) “Tricycles-for-hire” is a vehicle composed of a motorcycle fitted with a single –

wheel side car or a motorcycle with two-wheel cab operated to render transport services to
the general public for a fee.

(q) “Tricycle Operator’s Permit (TOP)” is the document granting franchise or license
to operate, issued to a person, natural or juridical, allowing him/ it to operate tricycle-for-
hire.

Section 3I.02. Imposition of Fees – There shall be collected the following fees for
the operation of tricycles.

(a) Motorized tricycle

1) Mayor’s Permit P200.00 - for the 1ST 5 units

For every unit in excess of 5 units 50.00

2) Annual Supervision Fee 150.00

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-failure to pay the fees due for the
current year shall mean the cancellation
of the franchise issued and the same
shall be correspondingly issued to
waitlisted applicants.

3) Tricycle Operator’s Permit (TOP) 300.00 - for the 1ST 5 units

For every unit in excess of 5 units 30.00

4) Certificate on Safety and 50.00 per unit

Roadworthiness
250.00 per unit
5) Sidecar Plates
50.00 per unit
6) Sticker
150.00 per unit
7) Change/Substitution/ Transfer of Unit

(b) Pedicab for hire

1) Mayor’s Permit P100.00 - for the 1ST 5 units

For every unit in excess of 5 units 30.00

2) Annual Supervision Fee 60.00

-failure to pay the fees due for the
current year shall mean the cancellation
of the franchise issued and the same
shall be correspondingly issued to
waitlisted applicants.

3) Tricycle Operator’s Permit (TOP) 150.00 - for the 1ST 5 units

For every unit in excess of 5 units 20.00

4) Certificate on Safety & Roadworthiness 30.00 per unit

5) Plate number 200.00 per unit

6) Sticker 50.00 per unit

7) Driver’s Permit 50.00 per unit

8) Change/Substitution/ Transfer of Unit 100.00 per unit

Section 3I.03. Time of Payment – The fees imposed in this Article shall be paid to
the City Treasurer upon approval of application for franchise/Tricycle Operators Permit
before operation can be lawfully begun or pursued, or within the first twenty days of January
of each year in case of renewal thereof.

Section 3I.04. Accrual of Proceeds – All revenues derived from this Article shall
accrue to the General Fund, except the fees derived from the sale of the sidecar plates and
stickers, which shall be spent solely for the purchase of plates and stickers and therefore
shall be treated as Trust Fund.

Section 3I.05. Surcharge for Late Payment –Failure to pay the fees imposed in
this Article on time shall subject the taxpayer to a surcharge of TWENTY-FIVE percent
(25%) of the fees due, such surcharge to be paid at the same time and in the same manner
as the fees due.

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Section 3I.06. Administrative Provisions

(a) The Sangguniang Panlungsod shall:

(1) determine the number of for hire tricycles to operate within the limit of
the City of Legazpi; (
2) determine, fix, prescribe or periodically adjust fares or rates for the
service provided in a certain route after public hearing;

(3) fix, impose and periodically review and adjust but not oftener than
once every three years, reasonable fees and other charges in the
regulation of tricycle for hire;

(4) establish and prescribe the conditions and qualifications of service;

(5) approve or disapprove applications for franchise and for change of

unit filed by a bonafide franchise operator;

(6) issue, amend, revise, renew, suspend, or cancel TOP and prescribe
the appropriate terms and conditions therefor;

(7) perform all other functions as may be authorized by law.

(b) The Transportation Development and Regulation Division shall be created in the
Office of the Sangguniang Panlungsod to be designated by the Vice Mayor to assist the
Sangguniang Panlungsod in the acceptance and processing of the application for a new
franchise and/or renewal of Tricycle Operators Permit (TOP) and perform the following
functions: reproduce all prescribed forms and attachments as well as other necessary
documentation forms; compile and have on hand for ready reference and assistance to the
applicant, all relevant LTO rules and regulations, as well as pertinent City Ordinances;
receive and review application forms and the prescribed attachments for correctness and
completeness and record in a log book indicating the name and address of the operator,
motor engine number, registration date, franchise application number, make and model;
notify all PARADA Presidents thru the recognized tricycle organizations of application for
franchise filed with the TDRD; accomplish the assessment sheet for the required fees
imposed by this Article; assist the Sangguniang Panlungsod in verifying the veracity and
validity of any or all information and data contained in the application papers; accomplish
the evaluation sheet and forward the same with the corresponding application papers to the
Sangguniang Panlungsod, for appropriate action; issue the sticker and/or the sidecar plates
to the applicant after payments of the fees and other charges have been made; conduct
continuing studies to the identification of problem areas in the existing tricycle operation in
the City of Legazpi; increase or decrease from time to time if necessary, the number of
units allocated per parada by 15%: and perform such other functions as the Sangguniang
Panlungsod may direct from time to time.

(c) Only Filipino citizen not less than eighteen (18) years of age, a bonafide resident
of the City of Legazpi, or a duly registered tricycle (transport) cooperative, and partnership
or corporation with sixty percent (60%) Filipino equity shall be granted TOP. No TOP shall
be granted unless the applicant is in possession of the unit (s) with valid registration papers
from the Land Transportation Office (LTO).

(d) The following are disqualified from operating for hire tricycles

(1) alien;
(2) dummies;
(3) any person previously convicted by a court of competent
jurisdiction or administrative agency either by fine and / or
reprimand for repeated violations of traffic ordinances of this
City or LTO rules and regulations for at least three times within
a period of one year immediately preceding the date of the
filing of the applications.

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(e) The grantee of the TOP shall carry common carriers insurance sufficient to
answer for any liability it may incur to passengers and third parties in case of accidents.

(f) Application requirements:

(1) proof of Filipino citizenship, such as birth certificate,

naturalization papers or voter’s affidavit;

(2) proof of residence in the City of Legazpi for not less than one
year prior to the filing of the application, such as a certification
issued by a barangay official of the barangay where the
applicant is a resident, which shall contain the applicant’s full
name, exact address, age, citizenship and the period of
residence;

(3) certification on the safety and roadworthiness of his/her unit,

issued by the City Engineer;

(4) certification from the City Prosecutor’s Office of Legazpi City,

that the applicant has not been convicted for violation of any
motor vehicle or traffic laws and/or City traffic ordinances;

(5) proof of ownership;

(6) in case of a partnership, corporation and cooperative, a copy

of the Articles of Incorporation and/or Articles of Partnership, as
the case may be, duly approved by appropriate government
agency;

(7) Income Tax Return and/or Financial Statements.

(g) Unit Identification:

(1) a motorized tricycle/pedicab for hire and other similar vehicles

operating within the territorial limits of the City of Legazpi, shall
prominently display in the front and rear side portions of the
tricycle sidecar, the issued sidecar number plates. The sidecar
number shall be posted/printed inside the sidecar in front of the
passenger seat.

(2) a City sticker shall be issued for each tricycle unit upon
payment of the annual renewal of Mayor’s Permit. The said
sticker shall indicate the year of renewal/registration.

(3) a parada color coding shall be adopted and painted on the

tricycle sidecar of all for hire tricycles authorized to operate
within the territorial limits of the City of Legazpi so as to
distinguish these from those of the different parada, for purposes
of uniformity and control.

(4) No person (s) or operator(s) shall be allowed to paint or cause

the painting of the sidecar number and the color-coding unless
duly authorized and/or supervised by the City Engineer or his
authorized representative.

(h) Color scheme. - All tricycles for hire authorized to operate within the territorial
limits of the City of Legazpi shall be printed with any color.

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(i) All motorized tricycle for hire and other similar vehicles shall be provided with
reflectors at the front and rear sides and muffler should be provided with silencer. Light
shall also be provided inside the sidecar and shall be lighted at night.

(j) Pedicabs for hire shall be allowed to conduct/operate their business only within
their specific recommended parada route and shall not be allowed at all times along
National Highways.
(k) No owner/operator of tricycle shall be permitted to use, conduct or operate in the
City of Legazpi, unless the said vehicle is first inspected by the City Engineer and
registered in accordance with law; a permit or franchise has been duly granted; and no
owner or operator shall allow any person to drive/operate if he is not duly licensed driver or
does not possess a Driver’s Permit.

(l) Private tricycles motorized or manually operated shall likewise apply for a permit
to operate and shall undergo the same process as the motorized tricycle or pedicabs for
hire, and shall pay the same fees, except that the owner shall not be charged with the
following fees:

(1) Annual Supervision Fee, and

(2) Tricycle Operators Permit Fee

(m) The permit as provided under this Article may be revoked by the Sangguniang
Panlungsod upon recommendation of the City Engineer, the Legazpi PNP or parada
organization for non-compliance and/or non-fulfillment of any of the requirements hereof.

(n) All other matters relating to tricycle operation shall be governed by pertinent
provisions of City Ordinance No. 011-93 and applicable provisions of existing laws and
other City Ordinances or resolutions.

Section 3I.07. Penalty – All violations of the provisions of this Article shall be
punishable with a fine of:

P100.00 On the first offense or imprisonment of one (1) day or both

150.00 On the second offense or imprisonment of two (2) days or both
300.00 On the third and subsequent offenses or imprisonment of three (3)
days or both at the discretion of the court.

Article J. Permit Fee for Cockpit Owners/Operators/Licensees

and Cockpit Personnel

Section 3J.01. Definition – When used in this Article:

(a) “Bet Taker” (Kristo) is a person who calls and takes care of bets from owner of
both gamecocks and those of the other bettors, before he orders commencement of the
cockfight and thereafter distributes won bets to the winner after deducting a certain
commission.

(b) “Cockpit” (Sabungan/Bulangan) 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.

(c) “Gaffer” (Taga-Tari) is a person knowledgeable in the art of arming fighting

cocks with gaffs on one leg or both legs.

(d) “Pit Manager” refers to a person who professionally, regularly and habitually
manages cockfight therein. He may or may not be the owner of the cockpit.

(e) “Promoter” refers to an individual who, alone or with another, is engaged in the
convening, meeting, holding and celebration of specially programmed cockfighting like local
or international derbies.

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(f) “Referee” (Sentenciador) refers to a person who watches and oversees the
proper gaffing of fighting cocks; determines the physical condition of the fighting cocks
while cockfighting is in progress, the injuries sustained by the cocks and their capability to
continue fighting; and decides and makes known his decision by word or gestures the result
of the fighting by announcing the winner or declaring a tie or no contest game.

Section 3J.02. Imposition of Fees - Without prejudice to the fees imposed by other
Government Agencies, there shall be collected the following annual fees from cockpit
operators/owners/licensees and cockpit personnel:

(a) On cockpit operators/owner/licensees

(1) Application filing fee 50.00

(2) Annual Cockpit permit fee 500.00

(b) On cockpit personnel

(1) Promoters/Hosts 300.00

(2) Referees (Sentenciador) 150.00
(3) Pit Manager 150.00
(4) Bet Manager 150.00
(5) Bet Taker (Kristo) 100.00
(6) Gaffer 100.00

Section 3J.03. Time of Payment

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

(b) The permit fee on cockpit personnel shall be paid to the City Treasurer before
they can participate in a cockpit. Thereafter, the fee shall be paid annually upon renewal of
registration on the first twenty (20) days of January of each year.

Section 3J.04. Surcharges for Late Payment – Failure to pay the fee imposed in
this Article on time shall subject the taxpayer to a surcharge of TWENTY-FIVE percent
(25%) of the original amount of fee due, such surcharge to be paid at the same time and in
the same manner as the tax due.

Section 3J.05. Administrative Provisions

(a) Ownership, operation and management of cockpit. – The following person or

entities may own, operate or manage a cockpit:

(1) Filipino citizens not otherwise inhibited by existing ordinances or laws;

(2) Cooperatives or corporations, the capitalization of which is one hundred

percent (100%) Filipino-owned and formed/organized and established
and licensed for such purpose.

(b) Number of cockpits allowed. – Two (2) cockpits may be established, maintained
or operated in the City of Legazpi, which shall be distributed as follows: One in Legazpi
Port district and the other in Albay District.

(c) Site and construction of cockpits. – 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, no cockpit shall be constructed and/or operated within the radius
of TWO HUNDRED (200) linear meters from any existing commercial areas, hospitals,
school building, churches or other public buildings. Approval or issuance of building permits
for the construction of cockpits shall be made by the City Engineer, in accordance with the
existing National Building Code, ordinance, or rules and regulations.

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(d) Requirement for licensing of cockpits. The City Mayor is authorized to issue
licenses for the operation and maintenance of cockpits. The following requirements must be
fully complied with before the issuance of licenses:

(1) New License – Every application for new license to operate or maintain a cockpit
shall be submitted to the Office of the City Mayor accompanied with the
following:

1.1 The location and vicinity plan of the cockpit;

1.2 The cockpit building plan/design as approved by the City Engineer and his
certification to the effect that the cockpit was constructed in accordance with such approved
plan/design in the area allowed by the zoning ordinance; a certification by the City Engineer
to the effect that the location/site of the cockpit is not within the radius of two hundred (200)
lineal meters from any existing residential or commercial area, hospitals, school buildings,
churches and/or other public buildings.

1.3 Official receipts showing payment of City Taxes, permit fees and other charges
prescribed by ordinances duly promulgated by the City.

1.4 Sanitary permits;

1.5 Franchise to operate granted by the Sangguniang Panlungsod of the City of

Legazpi.

(2) Annual Renewal – Every application for the annual renewal of a license to
operate or manage a cockpit shall be submitted to the City Mayor not later than January 20
of each year and shall be accompanied with the following:

(2.1) Official receipts showing payment of City Taxes, fees and

charges as prescribed in existing city ordinances; and

(2.2) In case the cockpit was constructed more than ten (10) years
before the date of renewal application, a certification from the City
Engineer to the effect that such cockpit is free from material,
structural or physical hazards.

(e) Cockfighting officials.

(1) Gaffers, referees, bet takers, promoters, shall not act as such in
any cockfight herein authorized without securing first a license
every year on or before January 31.

(2) Bet Taker (Kristo), who is regularly employed in a licensed

cockpit, shall wear uniform with a number thereon while in the
performance of his duty.

(f) No gambling of any other kind shall be permitted in the premises of the cockpit
during cockfights.

(g) Ban on intoxicating liquor and others. – No intoxicating liquor of any kind shall be
sold in the premises of any cockpit; neither shall any firearm or any deadly weapon be
permitted to be carried within the premises thereof, except by peace officer in the due
performance of their official duties.

Section 3J.06. Penalty

(a) Any violation of the provisions of this Article shall be punishable by a fine of ONE
THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 – P5,000.00), or imprisonment
of ONE month to SIX (1 –6) months, or both, at the discretion of the court.

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(b) Any violation of the provisions of this Article shall be sufficient cause for the
revocation or the cancellation of the license and/or permit granted.

Section 3J.07. Applicability clause. – The provisions of PD 449 (Cockfighting Law

of 1974, PD 1802 (Creating the Phil. Game fowl Commission), and such other pertinent
laws, shall apply to all matters regarding the operation of cockpits and the holding of
cockpits in this City.

Article K. Permit Fee for Cockfighting

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

(a) “Cockfighting” is a 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 it’s equivalent in different Philippine localities.

(b) “Cockfight” (Sultada) is the actual fight or physical combat or two (2) pitted or
evenly matched gamecocks, where bets on either side are laid.

(c) “International Derby” refers to the individual cockfight participated in by local

and foreign game cockers or cockfighting “aficionados” with “pot money” awarded to the
proclaimed winning entry.

(d) “Local Derby” is an invitational cockfight participated in by game cockers or

cockfighting “aficionados” of the Philippines with “pot money” awarded to the proclaimed
winning entry.

(e) “Special Cockfight” means cockfight held on days other than Sundays and
legal holidays and for a special purposes.

“Regular Cockfight” means a cockfight held on Sundays and legal holidays.

Section 3K.02. Imposition of Fees – Without prejudice to the fees imposed by

other government agencies, there shall be collected the following fees per day of
cockfighting.

(a) Special cockfight (Pintakasi) (with no derby) P 500.00

(b) Local derby assessment -

(1) International derby 5,000.00

(2) Local derby -

a. In derbies with pot money of P100,000.00 or more 2,500.00

b. In derbies with pot money of less than P100,000.00 1,500.00

(c) Special levies for winning bets shall be paid as follows:

(1) For every “sultada” for regular or special cockfight

(with no derby), there shall be collected from the
owner of the winning cock by the cockpit P 30.00
owner to be remitted to the City Treasurer.

(2) For every “sultada” for derbies which shall be

collected from the owner of the winning cock by the
cockpit owner or operator to be remitted to the City 100.00
Treasurer

Section 3K .03. Time of Payment - The fees herein imposed shall be payable to
the City Treasurer before the holding of the cockfight, whether special or derby, except

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special levies for winning bets which shall be paid on the first working day immediately after
the holding of the cockfight.

Section 3K.04. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time, 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 3K.05. Administrative Provisions

(a) Permit required for special cockfight: Application therefore: No special cockfights
maybe allowed unless authorized by a special permit from the Sangguniang Panlungsod.
The application for such permit shall be filed with the Sangguniang Panlungsod at least
thirty (30) days before the event. Every Application shall be signed by the owner/operator or
licensee where such special cockfights are held, and countersigned by the promoter or a
representative of the beneficiary, to be supported with the following necessary documents:

(1) Letter request of the beneficiary to the cockpit owner, operator

or lessee to stage special cockfights in a particular cockpit;

(2) Letter application of cockpit owner, operator for a special

permit;

(3) Recommendation, endorsement or referral by the City Mayor

to the Sangguniang Panlungsod;

(4) In case of derbies in support of national or local fund raising

campaign, a copy of Presidential Proclamation authorizing the
fund raising campaign.

(b) Holding of cockfights - Except as provided in this Article, cockfighting shall be

allowed in this City only in licensed cockpits during Sundays and legal holidays and during
local fiestas for not more than three (3) consecutive days. It may also be held during city
agricultural, commercial or industrial fair, carnival or exposition for a similar period of three
(3) consecutive days upon resolution of the Sangguniang Panlungsod. . No cockfighting on
the occasion of such a fair, carnival or exposition shall be allowed within the month of a
local fiestas or for more than two (2) occasions a year. No cockfighting shall be held on
December 30 (Rizal Day), June 12 (Philippine Independence Day). November 30(National
Heroes Day) Holy Thursday, Good Friday, Election or Referendum Day and during
Registration days for such election or referendum.

(c) Cockfighting for entertainment of tourist or for charitable purposes. – Subject to

the preceding subsection hereof, the holding of cockfights may also be allowed for the
entertainment of foreign dignitaries or for tourist, or for returning Filipinos, commonly known
as “Balikbayan”, or for the support of national fund-raising campaigns for charitable
purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in
licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one
(1) time for a period not exceeding three (3) consecutive days within a year.

(d) Barangay cockfight during fiesta celebration. – The Sangguniang Panlungsod by

way of a resolution and upon application by the Sangguniang barangay concerned, that will
celebrate a barangay fiesta, may authorize the City Mayor to issue a special permit to the
said barangay to hold a barangay cockfight in a licensed cockpit for not less three (3)
consecutive days and not more than once a year, upon payment of fees in the amount of
Five Hundred Pesos (P500.00) with the City Treasurer’s Office. Provided, however that the
proceeds that may be derived on this shall accrue to the General Fund of the Barangay
concerned.

Section 3K.06. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND pesos to FIVE THOUSAND pesos (P1,000.00 -

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P5,000.00), or imprisonment of ONE month to SIX month (l-6) or both, at the discretion of
the court.

Article L. Building Permit and Related Fees

Section 3L.01. Assessment and Collection of Fees - There shall be assessed

and collected fees and charges for services rendered in connection with the processing and
issuance of building permits and the performance of other regulatory functions on a person,
firm and corporation before they are allowed to erect, construct, alter, move, convert or
demolish any public or private building or structure within this city in accordance with the
rates prescribed in the rules and regulations implementing PD 1096, otherwise known as
the National Building Code.

Section 3L.02. Time of Payment - The fees and charges referred to in this Article
shall be paid to the City Treasurer before the issuance of the building permit.

Section 3L.03. Accrual of Payment - The building permit fees shall accrue in
accordance with the building code.

Section 3L.04. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 3L.05. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00-
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion
of the court

Article M. Registration of Dogs and Cats

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

(a) Owner – shall refer to the person keeping, harboring, having charge or control
of, or permitting any dog or cat to habitually be or remain or lodged or fed within such
person’s house, yard or premises.

(b) Stray Animals – shall refer to dogs and cats that are loose, unrestrained,
unconfined or not under complete control of their owners. Stray dogs and cats shall include
those outside of the fenced compound or house of the owner, outside of the unfenced
compound, outside of doghouse and found unleashed and uncaged within the territorial
limits of the City including those dogs and cats owned by the residents of other
municipalities.

(c) Animal Catcher – the person designated or appointed by the City Veterinary’s
Office to perform or do the actual catching of animals or other functions related thereto or
as may be assigned to him by the City Veterinarian.

(d) City Animal Pound – shall refer to the facility or establishment where stray
animals are temporarily confined or restrained.

Section 3M.02. Registration – Owners of dogs and cats, at least three (3) months
old, are hereby required to register them in the City Veterinary’s Office or in their respective
Barangays where they reside.

Section 3M. 03. Imposition of Fee – There shall be collected the following fees
from owners of impounded dogs and cats:

(a) Impounding fee, per dog/cat P100.00 plus additional P15.00 daily

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(a) Vaccination fee, per dog/cat 100.00
(except in cases of mass vaccination)

All impounded dogs and cats from three (3) months old shall be vaccinated prior to
the registration of the animals.

Section 3M.04. Administrative Provisions

(a) Procedures for the catching and impounding.

1) A team composed of the representatives from the City Veterinary’s Office headed
by the Veterinarian IV and assisted by the livestock inspectors and trained casual
employees shall be responsible for monitoring and catching stray dogs and cats in
coordination with the Barangay Officials and Barangay Tanods and/or representatives from
the People’s Organization and Non-Government Organizations.

2) Stray dogs and cats caught shall be brought to the City Animal Pound for
isolation.

3) The Livestock Inspector shall be in charge of assessing the health of the dogs
and cats, including documentation and registration.

4) The City Pound Officer shall be in charge of the feeding, maintenance of

cleanliness of the Pound, vaccination, rehabilitation and treatment of animals, supervision
of other personnel in the City Pound, administration of euthanasia, cremation and disposal
of the remains of animals. He/She shall also take charge of the public auction and donation
of animals. The City Pound Officer shall upon receipt of the animals into the Pound will post
the list and description of the dogs or cats that are caught and isolated in the City Pound,
City Hall and the Barangay where the animals are caught. The City Pound Officer shall
inform the owner, if known, through the Barangay Chairman or if unknown, through
Broadcast Media. Posting shall be done within the first twenty-four (24) hours after receipt
of the animals has been acknowledged. The list or record of the dogs and cats shall include
the following:

a.) color, breed and other descriptions of the impounded dog or cat;
b.) the time of catching and/or impounding;
c.) the place or location where the animals were caught;
d.) a notice that unless redeemed, the animal will be sold to the highest
bidder at said Pound on the third day of isolation in case the animal is
healthy or at least curable of any disease it might be carrying;
e.) Name of owner if known;
f.) Dog Tag Number or Registration Number.

b) Disposal of impounded dogs and cats.

1) Dogs and cats with incurable diseases shall immediately be subjected to

euthanasia and cremation.

2) Those with curable diseases shall be subjected to euthanasia and cremation only
if the owner will not claim within seventy-two (72) hours after receipt of the animals.

3) Healthy dogs and cats shall be sold at public auction, if unclaimed within seventy-
two (72) hours after receipt thereof.

(c) Stray Animals Control

1) Stray dogs and cats, as defined in Section 3M.01 of this Article shall be prohibited
within the City of Legazpi.

2) The Veterinarian IV shall direct and supervise daily rounds for picking up and
catching stray dogs and cats.

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3) Stray dogs and cats shall be impounded for at least seventy-two (72) hours to
give enough time for the owners to reclaim their animals.

4) Impounded animals may be subjected to euthanasia and cremation at the

discretion of the City Pound Officer upon consultation with the Veterinarian IV or the City
Veterinarian.

5) Stray animals with curable diseases can be released to the owners only if the
owners subject their animals to extensive treatment. A memorandum of agreement shall be
signed with the owner and the City Veterinary’s Office to ensure compliance of the owner to
the safety and health precautions and standards that will be determined by the City
Veterinary’s Office.

6) Dogs and cats suffering from either of the two types of rabies shall be
immediately subjected to euthanasia and cremation.

7) An extensive information dissemination campaign shall be conducted by the City

Veterinary’s Office emphasizing responsible dog and cat ownership and the risk of rabies
infection.

d) Establishment of a City Animal Pound. – A City Animal Pound shall be

established in the City of Legazpi at Barangay San Roque beside the City Abattoir.

Section 3M.05. Penalty – Any person violating Section 3M.02 of this Article shall
pay an administrative fine of TWO HUNDRED PESOS (P200.00) for unregistered animal.

Article N. Penalties for Traffic Violations

Section 3N.01. Imposition of Penalties - There is hereby imposed an

administrative fine for violation of the Traffic Code of the City of Legazpi.

(a) For traffic violations the penalties of

which are not specifically provided
for under Section 1 of Rule XXIII of
Ordinance No. 09-86, otherwise known
as the Traffic Code of the City of
Legazpi;

First violation P100.00

Second and subsequent violation 200.00

(b) Drivers while driving public utility

vehicles wearing short pants and/or 100.00
Sando

(c) Pedestrians crossing streets not on

designated pedestrian crossings or
lanes (Jaywalking) 100.00

(d) Peddling or sale of fresh fish, meat

and/or vegetables by vendors
occupying city streets or sidewalks
outside the public market or its
premises

First Offense 150.00

Second Offense 200.00
Third Offense 300.00

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Section 3N.02. Time of Payment - The fine imposed herein shall be paid to the
City Treasurer within 72 hours from the commission of said violation. Upon full payment of
said fine, the offender shall be exempt from any criminal liability arising from said violation.
Should the offender fails to pay said fine within the period above-stated, then he shall be
charged in court and upon conviction shall pay the fine plus an additional 100% of the
amount of fine due or an imprisonment of not exceeding one month at the discretion of the
court.

CHAPTER IV. SERVICE FEES

Article A. Secretary’s Fees

Section 4A.01. Imposition of Fees – There shall be collected the following fees
from every person requesting for copies of official records and documents from offices of
this city.
Amount
(a) For every page or fraction thereof, type-written (not including
the certificate and notation) …………………………….. P30.00

(b) For certificate of correctness (with seal of office) Written on

the copy or attached thereof ………………………….. 50.00

(c) For certified copies of any paper, record, decree, judgment or

entry of which any person is entitled to demand and received
a copy (in connection with judicial proceedings), for each 50.00
page..

(d) Photocopy or any other copy produced by copying machine,

per page ………………………………………………….. 5.00

(e) Certification, clearances, annotation, cancellation, etc… 50.00

(f) Issuance of ID / Certification issued by office of Senior Citizen

Affairs (OSCA) ID 30.00

Section 4A.02. Exemption – The fees imposed in this Article shall not be collected
from City Government employees and copies furnished to other 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 collected in accordance with the schedule in
Section 4A.01.

Section 4A.03. Time of Payment – the fees herein imposed shall be paid to the
City Treasurer at the time of the request, written or otherwise, before the issuance of the
copy of any city record or document is made.

Section 4A.04. Penalty – any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (Pl,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

The documents, certificates, and other similar papers issued in violation of this
Article shall be null and void, and therefore, without force and effect for the intended
purpose.

Article B. Local Registry Fees

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Section 4B.01. Imposition of Fees – There shall be collected the following fees for
services rendered by the Local Civil Registry Office of this City.

(a) For registration of documents and certified copies of documents on file in the
Office of the Local Civil Registrar:
Amount
1) For registration of legal separation P300.00

2) For registration of annulment / declaratory of

nullity of marriage 500.00
3) For registration of court decisions or orders to
correct or change entries in any certificate of
birth, marriage or death 300.00

4) For registration of voluntary

emancipation of minors 200.00

5)
For registration of repatriation or voluntary
300.00
renunciation of citizenship
6)
For the registration of recognition or
a c k n o w l e d g e m e n t o f n a t u r a l children on
court decision or orders, or the impugning or
300.00
denying such recognition or acknowledgement
7)
For registration of judicial
300.00
determination of paternity filiation
8) 300.00
For registration of aliases
9)
For registration of court decisions or orders on
300.00
the custody of minors and /or guardianship
10)
For the filling of supplemental birth certificate
100.00
(to furnish additional data)
11)
Others (upon request of interested parties)
50.00
including certifications of records
12)
Certification of true copies of birth, d e a t h ,
m a r r i a g e a n d o t h e r certificates:
50.00
a. For local use
200.00
b. For use in traveling abroad
13)
Other certification (upon request of interested
50.00
parties)
14)
Request for certification /authentication of 200.00
record from foreign embassies
15)
Additional services rendered:

a) For application of foreign decree of 300.00

adoption

b) For registration of affidavit and/or oath of

allegiance regarding wives and children of 300.00
naturalized Filipino citizens

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c) Miscellaneous certifications relative to civil 150.00
registration

16) Filing fees pursuant to Republic Act #9048

a ) F o r C h a n g e o f N a m e /Nickname 3,000.00
in the civil register
1,000.00
b) For correction of Clerical Error
c) Processing fee for migrant petitioner R.A.
9048
1,000.00
1. Change of first name 500.00
2. Correction of clerical error

Registration of Affidavit to Use Surname of the 200.00

17) Father pursuant to RA 9255

Marriage License and Solemnization Fee:

1) Application for marriage license 300.00

2) Marriage license fee 200.00

3) Solemnization fee when marriage is performed

by the City Mayor 500.00

4) Family Planning Counseling certificate 100.00

c) Additional Fees:

1) Affidavit of paternity recognized in a public

instrument 100.00

2) Affidavit of Legitimation 100.00

Section 4B.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.

(b) Issuance of birth certificates of children reaching school age when such
certificates are required for admission to the primary grades in a public school.

(c) Issuance of birth certificates to athletes of public schools.

Section 4B.03. Time of Payment - The fees shall be paid to the City Treasurer
before the registration of a document or issuance of the license or certified copy of a local
registry or document.

Section 4B.04. Administrative Provision – A marriage license shall not be issued

unless a certification is issued by the Family Planning Coordinating Council that the
applicant have undergone lectures on family planning.

Section 4B.05. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THIOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1- 6) months, or both at the discretion of
the court.

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Article C. Police, Mayor, Fiscal Clearance Fees

Section 4C.01. Imposition of Fee - There shall be collected a service fee for each
clearance certificate issued, as follows:
Amount
Police Mayor Fiscal
(a.) For employment. scholarship, study grants
and other purposes not hereunder specified P50.00 50.00 50.00

(b.) For firearms permit application ………………. 100.00 500.00 100.00

(c.) For change of name …………………………... 100.00 200.00 100.00

(d.) For passport or visa application ……………... 100.00 300.00 100.00

(e.) For application for Filipino citizenship ……… 100.00 500.00 100.00

(f.) For employment abroad 100.00 200.00 100.00

Section 4C.02. Time of Payment - The service fees imposed in this Article shall be
paid to the City Treasurer upon application for the clearance certificate.

Article D. Fees for Health Examination and

Other Health Related Services

SECTION 4D.01. Imposition of fee. – There shall be collected the following fees
from any person physically examined and/or given services by the City Health Officer or his
duly authorized representative, as required under existing laws and ordinances.
(a) Issuance of Medical Certificate

1. For employment, GSIS/SSS medical certificates, bonding,

travel abroad, scholarship, study grants and driver’s license P50.00

2. For students 30.00

3. Medico-Legal Certificates 150.00

(b) Laboratory Services

1. Urinalysis 30.00
2. Fecalysis 30.00
3. Rectal Swab 30.00
4. Sputum Exam for employment 20.00
5. Pregnancy Test 70.00
6. Sperm Analysis 40.00
7. CBC 70.00
8. Blood Typing 40.00
9. Hgb/Hct 70.00
10. Platelet Count 70.00
11. Peripheral Smear 50.00
12. Smear Examination (Alginate, KOH, Gramstain. NSS) 35.00
13. RPR/VDRL 75.00
14. HIV 175.00
15. Paps Smear (Collection and Preparation of Specimen) 100.00
16. FBS 50.00
17. X-Ray per position 120.00
18. ECG 80.00

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(c) Sanitation Services

1. Issuance of Health Certificate

1.1 Pink/Blue Cards …………………………………………………. 30.00
1.2 Yellow Cards …………………………………………………….. 50.00

2. Health Clearance ………………………………………………………..

1. Transfer Permit, for processed food products, fish and other
sea foods, meat products to and from the City 30.00

(d) Dental Service Fees

1. Issuance of Dental Certificate 50.00
2. Dental Extraction 50.00
3. Dental Prophylaxis 50.00
4. Dental Filling, per tooth 100.00

(e) Cadaver Disposition

1. Permit for transfer of cadaver to and from Legazpi City P 50.00
2. Burial Permit 20.00
3. Exhumation Permit 50.00
4. Issuance of Death Certificate 30.00

(f) Other Services

1. Pre-Marriage Counseling 100.00
2. Fogging (per sq. meter) 10.00
3. Use of City Ambulance:

3.1 By other City Departments, Government Agencies,

NGOs ……………………………………………(Provision for gasoline/fuel
and driver’s per diem.)

3.2 By requesting Private individual. ………………….…(Provision for gasoline/fuel

and toll fees)

Section 4D.02. Time of Payment – The fee shall be paid to the City Treasurer
before the physical / laboratory examination or health service is made and / or the medical /
health certificate(s) is/ are issued.

Section 4D.03. Administrative Provisions

(a) Individuals engaged in an occupation or working in the following establishments

are hereby required to undergo physical and medical examination before they can be
employed and once every six (6) months thereafter;

(1) Food establishments – establishments where food or drinks are manufactured,

processed, stored, sold or served.

(2) Public swimming or bathing places.

(3) Dancing schools, dance halls, videoke bars and night clubs – includes dance
instructor/instructress, hostess, cooks, bartenders, and waitresses, etc… except those
otherwise provided for in the succeeding provision.

(4) Tonsorial and beauty establishments – include employees of barber shops,

beauty parlors, hairdressing and manicuring establishments, and figure slendering saloons.

(5) Massage clinics and sauna bath establishments – include masseurs, massage
clinic/sauna bath attendants, etc.

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(6) Hotels, motels and apartments, lodging, boarding, or tenement houses, and
condominiums.

(b) Person working in videoke bars, gay bars, night clubs and similar
establishments, who entertains customers for fee either directly or indirectly, e.g. in the form
of ladies drink or similar orders, shall be issued a yellow card upon payment of the fee
imposed herein and shall be required to undergo weekly smear examination; and blood
examination on the following schedule, to wit:

b.1 HIV screening test – every six months (voluntary)

b.2 RPR/VDRL Test - every three months
Written consent for HIV SCREENING test shall be first secured from the person
to be examined, pursuant to applicable law.

(c) A fee of ten (P10.00) pesos shall be collected for each additional copy or
subsequent issuance of a copy of the initial medical certificate.

(d) Additional laboratory examinations may be required by the City Health Officer or
his duly authorized representative in the conduct of physical examination, to be paid
separately from that of the issued medical certificate.

(e) Owners, managers or operators of these establishments shall see to it that their
employees who are required to undergo physical and medical examinations have been
issued the necessary medical certificates.

(f) The City Health Officer shall keep a record of physical and other health
examinations conducted, and the copies of medical certificates issued indicating the name
of the applicant, the date and the purpose for which the examination was made.

Section 4D.04. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 -
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article E. Sanitary Inspection Fee

Section 4E.01. Imposition of Fee - There shall be collected an annual sanitary

inspection fee from all business establishments, industrial, commercial or agricultural,
including a house, accessories and building for rent as follows:

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

rectifiers and compounders of liquors, distilled spirits and wines or
manufacturers of any article of commerce of whatever kind or nature:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 160.00

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

kind or nature:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 170.00

(c) On retailers:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 170.00

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(d) On exporters:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 160.00

(e) On banks and other financial institutions, contractors and other independent
contractors, operators of theatres and cinemahouses:

(1) Corporation P220.00

(2) Partnership 180.00
(3) Single Proprietorship 160.00

(f) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants,
carinderias:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 160.00

(g) On amusement and other recreational places:

(1) Corporation P200.00

(2) Partnership 180.00
(3) Single Proprietorship 160.00

Note: An Addition or P4.00 is charged for the cost of printing of cards for items
a to g.

(h) Subject to the provision of the Sanitation Code and enactment of an ordinance
concerning establishment and operation of piggery and poultry businesses,
owner/operator of the same shall be required to pay sanitation inspection fee
according to the following schedules:

(1) Piggery (number of heads)

1.1 50 and above

1.1.1. Corporation 300.00

1.1.2. Partnership 200.00
1.1.3. Single Proprietorship 180.00

1.2 20 – 49 heads

1.2.1. Corporation 250.00

1.2.2. Partnership 180.00
1.2.3. Single Proprietorship 150.00

1.3 1 –19 heads

1.3.1. Corporation 150.00

1.3.2. Partnership 100.00
1.3.3. Single Proprietorship 75.00

(2) Poultry (number of heads)

1.1 75 and above

1.1.1. Corporation 250.00

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1.1.2. Partnership 180.00
1.1.3. Single Proprietorship 150.00

1.2. 30 – 74 heads

1.2.1. Corporation 200.00

1.2.2. Partnership 150.00
1.3.3. Single Proprietorship 100.00
1.3. 1 – 29 heads

1.3.1. Corporation 150.00

1.3.2. Partnership 100.00
1.3.3. Single Proprietorship 75.00

(i) On all businesses which may not fall under any of the foregoing, regardless of
whether they be a corporation, partnership, or single proprietorship, a flat of fee of ONE
HUNDRED TWENTY Pesos (P120.00).

Section 4E.02. Time of Payment - The fee herein imposed shall be paid to the City
Treasurer after a sanitary inspection of the establishment has been made but prior to the
issuance of the sanitary inspection certificate by the City Health Officer, and upon renewal
of the same every year thereafter within the first twenty (20) days of January.

Section 4E.03. Administrative Provisions

(a) The City Health Officer or his duly authorized representative shall conduct an
annual sanitary inspection of all business establishments and buildings to determine their
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 issues a sanitary inspection certificate.

Section 4E.04. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (!-6) months, or both, at the discretion of
the court.

Article F. Garbage Fees

Section 4F.01. Imposition of Fees - There shall be collected from every owner or
operator of a business establishment an annual garbage fee, in accordance with the
following schedule:

Garbage Fee
per Annum
a) Manufacturers of any article of commerce, including brewers,
distillers, rectifiers, repackers and compounders of liquors,
distilled spirits and/or wines P1,000.00
b) Importers and exporters 1,000.00
c) Retailers, dealers, wholesalers and distributors of any article
of commerce
(1) Sari-Sari stores 300.00
(2) Groceries 400.00
(3) Supermarkets and Malls 1,000.00
(4) Bazaars and department stalls 500.00
(5) Drugstores 300.00
(6) Others 300.00

(d) Banks and other financial institutions 500.00

(e) On business principally rendering services 400.00

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(f) On Amusement places 500.00

(g) On cafes, cafeterias, restaurants, ice cream and other

refreshment parlors, soda fountain, bars and carinderias and
similar establishments 500.00

(h) On other business establishments not mentioned above 300.00

Section 4F.02. Time of Payment - The fees prescribed in this Article shall be paid
to the City Treasurer or to his duly authorized representative within the first twenty (20)
days of January of each year.

In the case of a newly started business, the fee shall be paid before the business
starts to operate.

Section 4F.03. Surcharge for Late Payment - Failure to pay the tax imposed in
this Article on time 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 4F.04. Administrative Provisions

(a) For purposes of the imposition, only business establishments in areas within the
service route of the garbage trucks of this City are covered.

(b) The owner or operator of the aforementioned business establishments shall

provide for his premises the required garbage can or receptacle properly covered which
shall be placed in front of his establishment or place of business before the time of
collection. No Mayor’s permit shall be issued or renewed without first complying with this
provision.

(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 off within their
premises.

Section 4F.05. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00) or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

Article G. Smoke Belching Testing Fees/Fines

Section 4G.01. Imposition of Testing Fees/Fines – There shall be collected from

every owner / operator of flagged-down vehicle in this City, violating smoke emission
requirements, a testing fee/fine in accordance with the following schedule:

Table A: Owner subjected his vehicle for testing within seventy two (72) hours.

SMOKE READING AMOUNT OF FINE

1ST Offense 2ND Offense 3RD and Subsequent

Offenses
CATEGORY I CATEGORY II CATEGORY III
66 - 80% HSU P100.00 P400.00 P600.00
81 - 90% HSU 150.00 450.00 800.00
91 - 100% HSU 200.00 500.00 1,000.00

TABLE B: Owner subjected his vehicle for testing after seventy two (72) hours.

66 - 80% HSU P400.00 P600.00 P800.00

81 - 90% HSU 450.00 800.00 900.00

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91 - 100% HSU 500.00 1,000.00 1,000.00

Section 4G.02. Time of Payment - The testing fee/fine shall be paid to the City
Treasurer based on test results conducted by the Task Force prior to the issuance of the
Certificate of Compliance (COC) by the City Mayor, or his duly designated representative or
the leading officer of the Task Force to the owner / operator of flagged-down vehicle.

Section 4G.03. Distribution of Fines - All fines shall accrue to the following:

(a) Sixty percent (60%) to the Task Force, for the maintenance and equipment of
the office, and to other environmental projects;
(b) Forty percent (40%) shall accrue to the General Fund.

Section 4G.04. Administrative Provisions

(a) Creation of the Task Force. – There shall be a Task Force to be created by the
City Mayor.

(b) Composition of the Task Force. – The task Force shall be composed of two (2)
divisions: the Apprehending Team and the Testing Team.

(1) Under the Apprehending Team, there shall be one (1) engineer from the
City Engineer’s Office, two (2) representatives from the Philippine
National Police, one (1) representative from the Department of
Environment and Natural Resources and another from the Land
Transportation Office.

(2) There shall be two (2) aides to assist the Apprehending Team.

(3) The Testing Team shall be composed of one (1) engineer and Two (2)
aides.

(4) The head of the Task Force shall be appointed by the City Mayor from
among its members.

(c) Functions of the Task Force. –

The Apprehending Team-

1. Flag down polluting motor vehicles plying the streets of Legazpi

2. Request the vehicle’s owner/operator copy of registration from the driver for
proper authentication;

3. Issue Charge/Subpoena tickets directing the owner/operator to submit his/her

vehicle within seventy two (72) hours for Hartridge Smoke Meter Testing;

4. Confiscate registration plates (number plates) to ensure full compliance;

The Testing Team-

5. Test vehicles for smoke emission at a specified testing center or at the garage
of a requesting party.

6. Check form the records for possible previous apprehensions upon

presentation of the Charge/Subpoena ticket by the owner/operator of the
vehicle.

7. Issue Smoke Density Test Results (SDTR) showing whether the vehicle
violated smoke emission levels;

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8. Issue a Certificate of Compliance (COC) whenever the vehicle showed
compliance with the smoke emission requirements;

9. Coordinate with the Hearing Officer in the issuance of a Grounding Order,

Demand Letter and Charge/Subpoena tickets.

(d) The Hearing Officer. – The head of the Task Force shall be the Hearing Officer
for all cases involving violations of this Article. The Hearing Officer shall have
the authority to decide the case and impose the penalties prescribed in this
Article.

(6) Requirement prior to Renewal of Registration. – For the purpose of this Article,
all owners/operators of motor vehicles shall be required to secure a Certificate of
Compliance (COC) prior to the issuance and annual renewal of registration of motor
vehicles with the Land Transportation Office.

(7) All matters relating to the procedures for apprehending and testing vehicles are
governed by pertinent provisions of City Ordinance No. 96-09.

Article H. Transfer, Segregation or Consolidation Fee

on Real Property

Section 4H.01. Imposition of Fees - There shall be imposed a processing fee

equivalent to ONE HUNDRED PESOS (P100.00) on all transactions involving transfer,
segregation or consolidation of declaration over real properties located in the City of
Legazpi.

Section 4H.02. Time of Payment - The fee imposed herein shall be assessed and
paid to the City Treasurer before the transfer, segregation or consolidation of tax
declaration over properties shall be recorded and appropriate tax declaration shall be
issued by the City Assessor.

Section 4H.03. Accrual of Proceeds - The processing fee assessed and paid
under this Article shall be set aside and appropriated for the modernization of equipment
and fixtures of the City Assessor’s Office, Legazpi City.

Section 4H.04. Exemption - All urban poor resettlement/relocation sites under the
Housing Board, Ibalong Village, PBN and properties at the foot of Mt. Mayon affected by
the eruption within the territorial limits of the City of Legazpi, are exempted from the
provision of this Article.

Article I. Slaughterhouse Service Fees; Shipping Permit Fees

Section 4I.01. Imposition of Fees

(a) Permit fee to slaughter. Before any animal is slaughtered for public
consumption, a permit therefor shall be secured from the City Veterinarian or his duly
authorized representative who will determine whether the animal or fowl is fit for human
consumption, thru the City Treasurer upon payment of the corresponding fee, as follows:

Per Head

Large cattle P 50.00

Hogs 30.00
Goats 10.00
Sheep 10.00
Others 5.00

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(b) Slaughterhouse service fee. The fee shall be paid to cover the cost of services
in the slaughter of animals at the city slaughterhouse, in accordance with the following
rates:

(1) Slaughter Service Fee

(a) For public consumption, per head

Large cattle P 100.00

Hogs 50.00
Goats 50.00
Sheep 50.00
Others 50.00

(b) For home consumption, per head

Large cattle P 50.00

Hogs 30.00
Goats 30.00
Sheep 30.00
Others 20.00

(2) Corral fee, per head, per day or fraction thereof;

Large cattle P20.00

Hogs 10.00
Goats 10.00
Sheep 10.00
Others 10.00

(3) Post Mortem fee, per head

Beef and Carabeef 30.00

Pork 20.00
Fowl 10.00
Meat of other animals 10.00

(4) Livestock Development Fund

Each head of large cattle 5.00

Of the fee collected, One Peso (P1.00) shall accrue to the General Fund and Two
Pesos (P2.00) shall go to the Livestock Development Fund (Trust Fund).”

(c) Shipping Permit Fee. – All animals/meat intended for transport outside Legazpi
City shall be issued a shipping permit by the City Veterinarian or his duly authorized
representative. A fee shall be collected as follows:

1. For Animals, per head

Large Cattle 50.00
Hogs 50.00
Goats 50.00
Sheeps 50.00
Dog 100.00
Fighting Cocks 100.00
Others 50.00

2. For meat, per kilo

Beef and Carabeef 20.00
Pork 20.00
Others 20.00

(d) Animal Health Certificate 50.00

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(e) Certificate insemination 200.00
(f) Registration fee for rabies 50.00
(g) Veterinary health card 50.00
(h) Veterinary health service fee 50.00
“A fee of One Peso and Fifty Centavos (P 1.50) for every kilogram shall be collected
on all meat coming from outside the City of Legazpi, for sale in public markets,
restaurants or elsewhere in the City of Legazpi.”

Section 4I.02. Prohibition - Permit to slaughter shall not be granted nor the
corresponding fee collected on animals condemned by the City Veterinarian.

Section 4I.03. Time of Payment

(a) Permit fee. The fee shall be paid to the City Treasurer upon application for a
permit to slaughter with the City Veterinarian.

(b) Slaughter fee. The fee shall be paid to the City Treasurer or his authorized
representative before the slaughtered animal is removed form the public slaughterhouse, or
before the slaughtering of animal if it takes place elsewhere outside the public
slaughterhouse.

(c) Corral fee. The fee shall be paid to the City Treasurer before the animal is kept
in the city corral or any place designated as such. If the animal is kept in the corral beyond
the period paid for, the fees due on the unpaid period shall first be paid before the same
animal is released from the corral.

(d) Shipping Permit Fee – The fee shall be paid to the City Treasurer upon
application to transport animals and /or meat outside the City of Legazpi.

Section 4I.04. Administrative Provisions

(a) The slaughter of any kind of animal intended for sale shall be done only in the
city slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of
animals intended for home consumption may be done elsewhere, except large cattle which
shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home
consumption shall not be sold or offered for sale.

(b) Before issuing the permit for the slaughter of large cattle, the City Veterinarian
shall require for branded cattle, the production of the certificate of ownership if the owner is
the applicant, or the original certificate of ownership and certificate of transfer showing title
in the name of the person applying for the permit if he is not the original owner. If the
applicant is not the original owner, and there is no certificate of transfer made in his favor,
one such certificate shall be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the City Veterinarian shall
require such evidence as will be satisfactory to him regarding the ownership of the animal
for which permit to slaughter has been requested. For unbranded cattle of the required
age, the necessary certificate of ownership and/or transfer shall be issued, and the
corresponding fees collected therefor before the slaughter permit is granted.

(c) Before any animal is slaughtered for public consumption, a permit therefor shall
be secured from the Veterinarian or his duly authorized representative. The permit shall
bear the date and month of issue and the stamp of the City Veterinarian, as well as the
page of the book in which said permit number is entered and wherein the name of the
permittee, the kind and sex of the animal to be slaughtered appears.

(d) The permit to slaughter as herein required shall be kept by the owner to be
posted in a conspicuous place in his/her stall at all times.

(e) The person applying for permit to transport animals and/ or meat outside the City
of Legazpi, shall be issued a shipping permit in the prescribed form by the City Veterinarian
upon presentation of evidence of payment of the fee imposed herein.

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Section 4I.05. Penalty - Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month SIX (1 – 6) months, or both, at the discretion of
the court.

CHAPTER V. CITY CHARGES

Article A. Market Fees

Section 5A.01. Definitions - When used in this Article

(a) Public Market” refers to any place, building or structure of any kind, designated as
such by the Sangguniang Panlungsod, except public streets, plazas, parks, and the like.

(b) “Market Premises” refer to an open space in the compound; part of the market lot
consisting of bare ground, not covered by the market buildings, usually occupied by
transient vendors especially during market days.

(c) “Market Stall” refers to any allotted space or booth in the public market where
merchandise of any kind is sold or offered for sale.
(d) “Market Section” refers to a subdivision of the market, housing one class or
group of allied goods, commodities or merchandise.

(e) “Comfort Room Fee” are fees derived from the use of comfort rooms imposed for
its maintenance.

(f) “Ramp Fee” refers to the amount charge for the use of the ramp.

(g) “Itinerant Vendors/Ambulant Vendors” refers to occupants of space at the upper

deck, not occupying market stall, who offer for sale goods and merchandise of any kind.

(h) “Wholesalers” this refers to wholesalers not occupying market stall from whom a
market entrance fee is being collected for bringing in for sale goods and merchandise of
any kind within the market premises.

Section 5A.02. Market Sections - For purposes of this Article, the public market of
this city shall be divided into the following sections, which are color coded, and with
assigned numbers:

(a) Personal Effects Section – All kinds of textile, ready made-dresses and apparel,
school and office supplies, handicrafts, shoes and slippers and the like; (RED; Stall
Nos. 1-62).

(b) Groceries and General Merchandise Section – All kinds of canned or bottled
goods, sugar and other preserved foods, kitchenware and glassware, plastic
ware, bags and the like; (ORANGE: Stall Nos. 1-61).

(c) Cereal Section –Rice, corn and other grain products (BROWN; Stall Nos. 1-59).

(d) Carenderia Section – All kinds of cooked food including refreshment and cakes;
(White; Stall Nos. 1-19)

(e) Fresh Fish and Marine Products Section - Fresh fish, clams, oysters, lobsters,
shrimps, seaweeds and other seafoods or marine products; (BLUE; Stall Nos. 1-
90)

(f) Dried Fish Section – All kinds of dried and salted fish; (LIGHT YELLOW; Stall
Nos. 1-35)

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(g) Meat and Processed Meat Section – All kinds of meat, from cow, carabao, goat,
pig, chicken and other farm animals and their derivative products; (YELLOW;
Stall Nos. 1-90).

(h) ) Vegetable Section. – All kinds of vegetables, fruits and root crops. (GREEN;
Stall Nos. 1-63).

The numbering, designation of other forms of identifying the market section shall be
the responsibility of the Head of the Economic Enterprise Management Office.

Section 5A.03. Imposition of Fees – There shall be collected the following market
fees:

A. NEW LEGAZPI CITY PUBLIC MARKET

(a) Goodwill – This is a one time fee to be paid by the new lessees who wish to
move to the New Public Marke. Fifty percent (50%) of the amount is payable
prior to the execution of the contract. The remaining balance is payable on equal
monthly installments within 1 year without interest.

Lessees from the Central Market of good standing for at least three (3) years shall
be exempted from paying the goodwill. Goodwill is non-refundable:

a.1 Ground Floor

a.1.1 Personal Effects P60,000.00
a.1.2 Groceries and General Merchandise 40,000.00
a.1.3 Cereals Section 25,000.00
a.1.4 Carenderia Section 25,000.00

a.2 Second Floor

a.2.1 Dried/Fresh Fish and Marine Products P25,000.00
a.2.2 Meat and Processed Meat 40,000.00
a.2.3 Vegetables 25,000.00

(b) Two (2) Months Advance Deposit – An Advance deposit of two (2) months
rentals shall be paid to the City Treasurer, upon signing of the contract. This
shall be refunded upon surrender of the stall and /or termination of the Contract.
If the lessee had incurred arrearages in the rental and licenses fees, water and
power, an equivalent amount of deposit shall be applied in payment thereof,
giving priority to the rental and licenses fees. The remainder, if any, shall be
returned to the Lessee. Lessees from the Central Market who are in good
standing for at least three (3) years shall be exempted from paying the two (2)
months advance deposit.

(c) Lease of Stalls

c.1 On stalls, per day or fraction thereof, per square meter or fraction thereof:
AREA PROPOSED LEASE RATE
SECTION SQ.M.) Per sq.m./Day Per stall/day Per stall/month

A. Ground Floor 5.20 21.25 110.50 3,315.00

Personal Effects 6.76 21.25 146.65 4,309.50
7.80 21.25 165.75 4,972.50
8.06 21.25 171.28 5,138.25
9.00 21.25 191.25 5,737.50
6.76 18.75 126.75 3,802.50
8.06 18.75 151.13 4,533.75

Groceries and 9.61 18.75 180.19 5,405.63

General 10.40 18.75 195.00 5,850.00
Merchandise 6.76 12.50 84.50 2,535.00

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7.54 12.50 94.25 2,827.50

Cereal Section 5.20 12.50 65.00 1,950.00

Carenderia 15.60 12.50 169.00 5,070.00

Section

B. Second floor 3.24 15.00 48.60 1,458.00

Fresh and 6.76 15.00 101.40 3,042.00
Marine Products 7.83 15.00 117.00 3,510.00
Dried Fish

Meat and 3.24 20.00 64.80 1,944.00

Processed Meat 6.76 12.00 84.50 2,535.00
Vegetables 7.80 12.00 97.50 2,925.00
9.30 12.00 116.25 3,487.50

C. Roof Deck 3.00 10.00

Upper Deck

c.2 Itinerant vendors/ambulant vendors occupying the upper deck shall be

residents of the City of Legazpi only.

c.3 Lease of stalls shall increase by ten (10%) percent every 5 years.

(d) Lease of Ad Space – The ad space shall be for lease at TWO HUNDRED
PESOS (P200.00) per square foot per annum. These shall be uniform in size
and subject to the approval of the Building Official. Only lighted panaflex
signage shall be allowed Rental for the leased space shall be paid annually and
in advance.

(e) Itinerant Vendors/Ambulant Vendors – occupants of market premises at the

upper deck, shall be charged Ten Pesos (P10.00) per square meter of space
occupied from 5:00 am-9:00 am and 4:00 pm – 8:00 pm. An additional fee of
Five Pesos (P5.00) for every sack of garbage shall be charged.

(f) Ramp fee – A ramp fee shall be charged to vehicles per schedule below;
loading place shall be allowed from 10:00 am-3:00 pm only. Time for unloading
of goods must not exceed to 10 minutes per vehicle.

Utility Vehicles (PUJ, Panels)………………………………… P20.00

Trucks (Elf, Carter or its equivalent………………………….. 40.00
Tricycle…………………………………………………………… 10.00

(g) Market entrance fee – in lieu of the regular market fees based on the space
occupied a market entrance fees shall be collected from the wholesalers of the
enumerated commodities at the following rates:

Fish and other seafoods:

1. Per tub (bañera) of tambacol, maliputo, lumukso, lapu-

lapu, maya-maya and the like ………………… 10.00

2. For every standard basket (60 cm. diameter by 20 cm.

depth) or its equivalent of tulingan, hiwas, galunggong
and the like ……………………………………. 10.00

3. For every standard basket (or its equivalent) of small

shrimp and the like. ……………………… 15.00

4. For every standard basket or tub (bañera) of dried shrimp

and the like ……………………………… 15.00

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5. For every standard pot of cooked tulingan, hiwas,
galunggong and the like ………………… 5.00

6. For every standard box (50 cm. long by 25 cm. deep or its
equivalent of salted fish such as hawot, tinapa, sapsap and
the like ……………………………............. 5.00

7. For every can (kerosene can of 5 gallons capacity) of

alamang, apta and bagoong …………… 5.00

8. For every standard basket of tawilis, bia, kanduli, 5.00

bangus, alimasag, sugpo and the like ….

9. For every standard basket (or its equivalent) of any other 5.00
kinds of fish or seafoods not herein specified……

Fruits and vegetables:

1. For fruits and vegetables, the market entrance fee shall be five percent (5%) of its
selling or prevailing market price. P15.00

2. The transfer of fruits and vegetables from one vehicle to another vehicle shall be
deemed as sale transaction if done within the market compound or in any place
outside of it which is designated as a market area and shall be subject also to the
payment of the market entrance fee mentioned above.

Miscellaneous Commodities:

1. For every sack or rice 10.00

2. For every sack of coffee, soybeans (utaw)

peanuts, balatong, kibal and the like
50 kilos below……………………………………….. 5.00
more than 50 kilos ………………………………… 10.00

3. For every sack of salt 10.00

4. For every sack of rice bran (ipa), trigo, palyat and the like 5.00

5. For every sack of brown sugar 10.00

6. For every head of chicken, duck, goose, turkey and the like 1.00

7.For every jeep load of pots and jars 50.00

9. For every one hundred (100) eggs of chicken or ducks 5.00

10. For all other similar items not specified above, the fee shall be equivalent to two
percent (2%) of its selling or prevailing market price.

Others:

1. Gilt, weanling or piglet, per head 10.00

2. Swine or pig (more than 30 kgs.) 20.00
3. Goats, sheeps or dog per head 15.00

Duly licensed suppliers or distributors of goods, commodities or general

merchandise or permanent occupants of market stalls, booths tiendas or other space, as
well as the same occupants when they bring in goods, commodities or merchandise to
replenish or augment their stock, shall not be considered as transient vendors required to
pay the market fees herein authorized.

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(h) The LESSEE shall pay for and defray, at his exclusives expense, the
consumption of water. Power shall be for the exclusive account of the LESSEE.

B. ALBAY PUBLIC MARKET

(a) Lease of Stalls

a.1 On stalls, per day or fraction thereof, per square meter or fraction
thereof:

Section Rate/sq.m./day
Grocery P12.00
Cereals 10.00
Carenderia 10.00
Fresh Fish 16.00
Dried Fish 8.00
Meat and Dressed Chicken 20.00
Dry Goods 15.00
Vegetables 8.00

Section 5A.04. Time and Manner of Payment

(a) For stalls – The fee for the rental of market stalls shall be paid to the City
Treasurer or his duly authorized representative within the first five (5) days of each month.
or on a daily basis. In case of a new lease, the rental due for the month in which the lease
starts shall be paid before occupancy of the stall.

Section 5A.05. Issuance of Official Receipts and Cash Tickets - The City
Treasurer or his duly authorized representative shall issue an official receipt as evidence of
payment of rentals of fixed stalls.

A cash ticket shall be issued to an occupant of the market premises or transient

vendor and his name shall be written on the back thereof. The cash ticket shall pertain only
to the person paying the same and shall be good only for the space of the market premises
and for the date and time indicated in the said ticket. If a vendor disposes of his
merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sell
the same merchandise, even if such sale is done in the same place occupied by the
previous vendor.

The cash tickets issued except for delivery trucks, vans , or jeepneys shall be torn in
half to be given to the space occupant or vendor and the other half to be retained by the
market collector who shall deliver the same to the City Treasurer for counter checking
against his record of cash tickets issued by him for that day.

Section 5A.06. Surcharge for Late or Non-Payment of Fees

(a) The lessee of a stall, who fails to pay the monthly rental fee for within the
prescribed period, shall pay a surcharge of TWENTY-FIVE percent (25%) of the total rent
due. Failure to pay the rental fee for THREE (3) or more consecutive months shall cause
automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee
for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and
subject to adjudication.

(b) Any person occupying space in the market premises without first paying the fee
imposed in this Article shall pay three times as much as the regular rate for the space
occupied.

(c) Ambulant/ Transient vendors occupying more space than what he has paid for
shall pay the regular rate for such space.

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Section 5A.07. Adjudication of Stalls

(a) Lease period - The contract of lease for a stall shall be for a period of ONE
YEAR, renewable upon its expiration, unless revoked in accordance with the provisions of
this Article.

(b) Notice of vacancy. - A notice of vacant or newly constructed stalls shall be

made for period of a THIRTY (30) days immediately preceding the date fixed for
their award to qualified applicants to apprise the public of the fact that such fixed
space is unoccupied and available for lease. Such notice shall be posted
conspicuously on the unoccupied stall and the bulletin board of the market. The
notice of vacancy shall be written on cardboard, thick paper or any other suitable
material and shall be in the following form:

N O T I C E

Notice is hereby given that Stall No. ______ . _____ of the ____________Section of
the New Public Market is vacant (or will be vacated on ______________ 200 _____. Any
person, eighteen (18) years of age or more and is not legally incapacitated, desiring to
lease this stall, shall file an application thereof on the prescribed form (copies may be
obtained from the Economic Enterprise Management Office during office hours and before
12:00 o’clock noon of ______________, 200 ___ ). In case there are more than one
applicant, the award of the lease of the vacant stall shall be determined thru drawing of lots
to be conducted on _______________, 200 ____ at 12:00 o’clock noon at the Office of the
Economic Enterprise Management Office by the Market Committee.

City Mayor

(c) Application for lease

(1) The application shall be under oath. It shall be submitted to the Economic
Enterprise Management Office by the applicant either in person or through his or her
representative.

(2) The application shall be substantially in the following form:

APPLICATION FOR LEASE OF MARKET STALL

AND LICENSE TO CONDUCT BUSINESS THEREIN

________________________, 2005

The City Mayor

City of Legazpi

Thru: Market Committee

Sir/Madam:

I have the honor to apply for the lease of stall at the New Legazpi City Public Market
with the following information:

NAME: ____________________________________________Civil Status _______

ADDRESS: ________________________________________ Tel. No. __________
CITIZENSHIP: ___________________ (If Alien, ACR No.) ____________________
Comm. Tax Cert No. ______________ Issued at ____________ Issued On ______
ORGANIZATION: Single Proprietorship ( ) Partnership ( ) Corporation ( )
FIRM NAME/BUSINESS NAME (if any) ___________________________________
DTI Registration No. ___________________ SEC Registration No. _____________
KIND/NATURE OF BUSINESS:
Brief description of business ______________________________________
_____________________________________________________________

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CAPITAL INVESTMENT:________________ Taxpayer’s Identification No. _______
MARKET STALL SECTION APPLIED FOR: _______________________________

I do hereby state that I am the person who signed the foregoing application; that I
have read the same and that the contents are true to the best of my knowledge.

SUBSCRIBED AND SWORN to before me in the City of ___________, Province of

____________, Philippines this ______ day of _______________ 200 ____. Applicant-
affiant exhibiting to me his/her Community Tax No. _____________, issued on
__________________, 200 ___ at ______________________, Philippines.

______________________
Notary Public

(3) It shall be the duty of the Market Administrator to keep a register book showing
the names and addresses of all applicants for a stall, the number and description of the stall
applied for and the date and hour of the receipt by the Market Administrator of each
application. It shall also be the duty of the Market Administrator to acknowledge receipt of
the application setting forth therein the time and date of receipt thereof.

(4) Awarding of stall spaces shall be done by drawing of lots following the order of
priority:

1. Must be a Filipino citizen.

2. Must be a bonafide stallholder/market vendor of the Legazpi City Central Market.
3. Must not be delinquent or in arrears of their rentals and fees.
4. Must have religiously complied with the permits and licensing procedures of the
City of Legazpi including payment of fees and charges.
5. Must be a resident of the City of Legazpi.

The following criteria shall be followed in awarding of stalls.

1. Must have satisfactorily meet the above requirements. Front stallholders shall
comply with the additional requirements prescribe by the Market Committee.

2. Bonafide stallholder/market vendor of the Legazpi City Central Market and with
Mayor’s Permit with 2002 as the cut-off period.

2.1 From year 2002 to current year

2.2 From year 2003 to current year
2.3 Current year.

(5) The successful applicant shall furnish the Market Administrator/Market

Supervisor, two (2) 2x2 of his/her picture immediately after the award of the lease. It shall
be the duty of the Market Administrator/Market Supervisor to affix one (1) copy of the
picture to the application and the other copy to the record card kept for that purpose.

(6) Appeals. - Any applicant, who is not satisfied with the adjudication made by the
Market Committee of the stall applied for, may file an appeal with the City Mayor who may
submit such appeal with his comment and recommendation, as he may desire to make on
the matter. The decision of the City Mayor in such cases shall be final.

Section 5A.08. Miscellaneous Provisions on Stalls

(a) Vacancy of stall before expiration of the lease - If for any reason, a stallholder or
lessee discontinues or is required to discontinue his business before his lease contract
expires, such stall shall be considered vacant and its occupancy thereafter shall be
disposed of in the manner herein prescribed.

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(b) Partnership with stall holder – A market stall holder who enters into business
partnership with any party after he acquires the right to lease such stall have no authority to
transfer to his partner or partners the right to occupy the stall. In case of death or any legal
disability of such stallholder to continue in his business, the surviving partners may be
authorized to continue occupying the stall for a period not exceeding sixty (60) days within
which to wind up the business of the partnership. If the surviving partner is qualified to
occupy a stall under the provisions hereof, and the spouse, parent, son, daughter or
relative within the third degree by consanguinity or affinity of the deceased is not applying
for the stall, he shall be given the preference to continue occupying the stall concerned, if
he or she applies for it.

(c) Lessee to personally administer his stall - Any person who has been awarded
the right to lease a market stall in accordance with the provisions hereof, shall occupy,
administer and be present personally at his stall or stalls. He may employ helpers who must
be citizens of the Philippines, including but not limited to his spouse, parents and children
who are actually living with him and who are not disqualified under the provisions hereof.
The persons to be employed as helpers shall under no circumstances, be those individuals
with whom the stall holder has any commercial relation or transaction.

(d) Dummies; sub-lease of stalls - In any case where the person registered to be the
holder or lessee of a stall in the public market, is found to be not the person who is actually
occupying said stall, the lease of such stall shall be cancelled, if upon investigation such
stall holder shall be found to have sub-leased his stall to another person or to have
connived with such person so that the latter may for any reason, be able to occupy the said
stall.

Section 5A.09. Responsibility for Market Administration - The City Mayor thru
its, Economic Enterprise Management Office shall exercise direct and immediate
supervision and control over the city public market and personnel thereof, including those
whose duties concern the maintenance upkeep of the market and market premises, in
accordance with existing ordinances and other pertinent rules and regulations.

Section 5A.10. Creation of a Market Committee - There is hereby created a

permanent market committee composed of the City Mayor as chairman, a representative
each from the Office of the Treasurer, the Sangguniang Panlungsod and the President of
the Federation of Market Vendors Association or his representative as member. The
committee shall conduct the drawing of lots and opening of bids in connection with
adjudication of vacant or newly constructed stalls in the city market and shall certify to the
City Mayor the results thereof.

Section 5A.11. Rules and Regulations

(a) The peddling or sale outside the public market site or premises of foodstuffs,
which easily deteriorate, like fish and meat, is hereby prohibited.

(b) No actual dressing of chicken shall be allowed at the stalls.

(c) No person shall use the public market or any part thereof for residential
purposes.

(d) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or
expose for sale, any article in the passageway (pasillo) used by purchasers in the market
premises.

(d) It shall be unlawful for any person to resist, obstruct, annoy or impede any
market employee or personnel in the performance of his duties; nor shall parents allow their
children to play in or around their stalls or in the market premises.

(e) It shall be unlawful for any person to resist, obstruct, annoy or impede any
market employee or personnel in the performance of his duties: nor shall parents allow their
children to play in or around their stalls or in the market premises.

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(f) It shall be unlawful for any person to drink, serve or dispose liquor or any
intoxicating drinks within the premises of the public market at any time of the day.

(g) No merchandise or article shall be sold, offered for sale or exposed for sale in
the public market unless the same was legally acquired by the vender or stall holder and
that taxes of any kind due thereon had been paid.

(h) It shall be unlawful for any lessee to remove or construct electrical wiring, or
water connection without prior permit from the market administrator/market supervisor and
approved by the City Engineer.

(i) This City shall not be responsible to the occupants of stalls for any loss or
damage caused by fire, theft, robbery, “force majeure” or any other cause, All articles or
merchandise left in the public market during closure time shall be at the risk of the stall
holder or owner thereof.

(i) All article abandoned in any public market building in violation of any provisions of
this article or any regulation or rule on the management of the market, shall be deemed a
nuisance. It shall be the duty of the Market Administrator or his subordinates to take
custody thereof, In case the articles are claimed within twenty –four (24) hours thereafter,
they shall be returned to their original owners upon payment of actual expenses incurred in
their safe-keeping, unless they have so deteriorated as to constitute a menace to public
health, in which case they shall be disposed of in the manner directed by the City Mayor
thru its Economic Enterprise Management Office, who may also in his discretion, cause the
criminal prosecution of the guilty party, or merely warn him against future violation. In case
where the articles have not deteriorated and are not claimed within the time herein fixed,
said articles shall be sold at public auction, and the proceeds thereof shall be disposed of in
accordance with Law.

Section A.12. Penalty - Any violation of the provisions of this article shall be
punishable by a fine of ONE THOUSAND pesos FIVE THOUSAND Pesos (Pl, 000.00-
5,000.00), or imprisonment of One month to Six (l-6) months, or both, at the discretion of
the court.

Article B. Fishery Rentals or Fees

Section 5B.0l. Definitions - When used in this Article

(a) ”City Waters” include not only streams, lakes and tidal waters within this City,
not being the subject of private ownership, and not comprised within the national parks,
public forest, timber lands, forest reserves or fishery reserves, but also marine waters
included between two (2) lines drawn perpendicularly to the general coastline from
points where boundary lines of the city touch the sea at low tide and a third line parallel
with general coastline and fifteen (15) kilometers from it. Where two (2) cities are so
situated on the opposite shores that there is less than fifteen (15) kilometers of marine
waters between them, the third line shall be equally distant from opposite shores of the
respective cities.

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

Section 5B.02. Fishery Rentals, Fees and Charges

This city shall have the exclusive authority to grant the following fishery privileges
within its city waters and impose rentals, fees, or charges therefrom:

(a) to erect fish corrals, oyster, mussel or other aquatic beds or bangus fry areas;

(b) to gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other
species and fish from city waters by nets, traps or other fishing gears; However, marginal
fishermen shall be exempt from any rentals, charge or any other imposition whatsoever.

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Section 5B.03. Grant of Fishery Rights by Public Bidding

The Sangguniang Panlungsod shall conduct a public bidding before the grant of
fishery privileges. Duly registered organizations and cooperatives of marginal fishermen
shall have the preferential right to such fishery privileges without being required to undergo
the bidding. In the absence of such organizations and cooperatives or upon failure to
exercise their preferential right, other parties may participate in the said public bidding.

Section 5B.04. Public Bidding Committee

(a) There is hereby created a committee to conduct the public bidding, to be

constituted as follows:

(1) The City Mayor or his duly authorized representative

(2) _______________ ( ) members designated by the Sangguniang Panlungsod;

(3) The City Treasurer

(4) City Legal Officer

(b) Conduct of public auction. – The committee shall advertise for sealed bids for the
leasing of a zone or zones of city waters to be designated by the Sangguniang Panlungsod,
in public bidding for two (2) consecutive weeks in the bulletin board of the city hall. If no
bids are received within two (2) weeks, such notice shall be posted for another two (2)
weeks. If after said two (2) notices for the grant of exclusive fishery rights through public
bidding, there are no interested bidders, the committee shall grant the rights within a
definite area or portion of the city waters to any interested individual, upon payment of the
license fees fixed herein.

The notice advertising the call for bids shall indicate the date and time when such
bids shall be filed with the City Treasurer.

An application to participate in the public bidding shall be submitted to the City

Mayor in a form prescribed therefor. Upon submitting a sealed bid, a person shall
accompany such bid, with a deposit of THREE HUNDRED Pesos (P300.00) which amount
shall be deducted from the first rental by the person should the bid be awarded to him. The
deposits of the unsuccessful bidders shall be returned upon the execution of the lease
contract by the successful bidder.

At the time and place designated in the notice, the committee sitting en banc shall
open all the bids and award the lease to the qualified bidder offering the highest bid. The
lease shall be executed within ten (10) days after the award is made by the Committee and
should the successful bidder refuse to accept, or fails or neglects to sign/make the lease
within such time, his deposit shall be forfeited to the City Government. In such case,
another bidding shall be held in the manner herein before prescribed.

Section 5B.05. Duration of Lease - The grant of lease of fishery rights through
public bidding shall be for a period of FIVE (5) years.

Section 5B.06. Time of Payment of Lease Rental – The annual rental for the
lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at
the time all the necessary documents granting the lease are executed, and the subsequent
installments within the first twenty (20) days after the anniversary date of the grant of such
lease. The deposit made by the successful bidder accompanying the sealed bid shall be
applied against the rental due from him.

The Sangguniang Panlungsod shall set aside not more than one-fifth (1/5) of the
area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries
as government “ bangus” fry reservation.

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Section 5B.07. Zonification of City Waters - The waters of this city shall be
divided into the following zones: (Indicate here zones)

______________________________
______________________________

Section 5B.08. Imposition of Fees – in case there are no successful bidders in the
public auction, the grant of exclusive fishery rights shall be made upon payment of the
following fees:

(a) Fish corrals erected in sea Annual Fee

Less than 3 meters deep 100.00

3 meters deep or more but less than 5 meters 200.00
5 meters deep or more but less than 8 meters 600.00
8 meters deep or more but less than 10 meters deep 900.00
10 meters deep or more but less than 15 meters deep 1,500.00
15 meters deep or more 2,000.00

(b) Fish corrals or fishpens in inland fresh waters:

With an area of:

500.00
Less than 500 sq. m. 750.00
500 sq. m. or more but less than 1, 000 sq. m. 1,500.00
1,000 sq. m. or more but less than 5,000 sq. m. 3,000.00
5,000 sq. m. or more but less than 10,000 sq. m. 4,500.00
10,000 sq.m. or more

(c) Operations of fishponds or oyster culture beds per hectare 50.00

(d) Catching bangus fry or “Kawag-Kawag” or fry of other species:

Less than 1,000 sq. m. 1,000.00

1,000 sq.m. or more but less than 2,000 sq. m. 1,300.00
2,000 sq.m. or more but less than 4,000 sq. m. 2,600.00
4,000 sq.m. or more but less than 6,000 sq. m. 3,900.00
6,000 sq.m. or more but less than 8,000 sq. m. 5,000.00
8,000 sq.m. or more 7,500.00

Section 5B.09. Time and Manner of Payment

(a) The license fees levied herein shall be paid quarterly upon application within the
first twenty (20) days of January and of every subsequent calendar quarter. The initial
payment corresponding to the current quarter shall be made upon application of the license.

(b) The license fee for the privilege to take fish from the city waters with nets, traps
or other fishing gears and the operation of fishing vessels shall be paid upon application for
a license and within the first twenty (20) days of January of every year for the subsequent
renewal thereof.

Section 5B.10. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time 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 5B.11. Interest for Unpaid Fee – In addition to the surcharge for late
payment, there shall be imposed upon the unpaid amount an interest of TWO percent (2%)
per month from the due date until the tax is fully paid but in no case shall the total interest
on the unpaid amount or a portion thereof exceed eighteen (18) months.

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Section 5B.12. Administrative Provisions – Any person, who is not a grantee of a
license or privilege to fish under any of the provisions of this Article, is hereby allowed to
fish for domestic use in any city water, for as long as no communal fishery therein has been
established. Such fishing shall not take place within two hundred (200) meters from a fish
corral licensed by this city, and that such fish caught under the privilege shall not be sold.

Section 5B.13. Applicability Clause. – All existing laws, rules and regulations
governing fishing in city waters are hereby adopted as part of this Article.

Section 5B.14. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00-
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article C. Rental Fee on Mineral Lands

Section 5C.01. Definitions - When used in this Article:

(a.) “Minerals” means all naturally occurring inorganic substances in solid, liquid or
any intermediate state including coal. Soil which supports organic life, sand and gravel,
guano, petroleum, geothermal energy and natural gas are included in this term but are
governed by special laws.

(b) “Mineral Lands” are those lands in which minerals exist in sufficient quantity
and grade to justify the necessary expenditures in extracting and utilizing such minerals.

Section 5C.02. Collection of Fee - There shall be collected an annual rental fee
from the lessee of mineral lands within this city 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 pesos (P5.00) per hectare or fraction thereof for each
and every year for the first ten (10) years.
(2) Ten pesos (P10.00) 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) Fifty pesos (P50.00) 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) Ten pesos (P10.00) per hectare or fraction thereof for each
and every year during the life of the lease after the first ten
(10) years.

Section 5C.03. Time of Payment - The rental fee shall be paid in advance to the
City Treasurer or his duly authorized representative on the date of the granting of the lease
and on the same date every year thereafter during the life of the lease.

Section 5C. 04. Surcharge for Late Payment – Failure to pay the tax imposed in
this Article on time shall subject the taxpayers 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 5C. 05. Penalty – Any violation of the provision of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 -
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion of
the court.

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Article D. Occupation Fee for Mining Claims

Section 5D.01. Definition - When used in this Article:

“Occupation Fee” is a fee payable by any locator or occupant of any mining claim.

Section 5D.02. Collection 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 fraction part thereof, until the lease covering the mining claim shall have been
granted.

Section 5D.03. Time of Payment - The fee shall be payable to the City Treasurer
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.

Section 5D.04. Surcharge for Late Payment. - Failure to pay the tax imposed in
this Article on time 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 5D.05. Administrative Provisions

The City Treasurer shall keep a list of all registered mining claims indicating therein
the name/s of locator/s, area in hectares and date of registration.

Section 5D.06. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (Pl,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1-6) months, or both, at the discretion
of the court.

Article E. Charges for Parking

Section 5E.01. Imposition of Fees – There shall be collected parking fees at the
City Bus Terminal and other designated areas within the City in accordance with the
following schedule:

A. City Bus Terminal Amount

1. Buses with capacity of forty (40)
passengers or more 30.00/per parking

2. Buses with capacity of less than forty

(40) passengers 25.00/per parking

3. Jeepneys and other vehicles 10.00/per parking

4. North and South Bound Buses:

Aircon 100.00/perparking
Non-Aircon 60.00/parking

B. Designated Areas other than City Bus

Terminal, at the side of the streets, in front of
houses or business establishments

1. Buses with capacity of forty (40)

passengers or more 30.00/per parking

2. Buses with capacity of less than forty

(40) passengers 25.00/per parking

3. Jeepneys and other vehicles 10.00/per parking

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4. North and South Bound Buses
Aircon 100.00/per parking
Non-Aircon 60.00/per parking

Section 5E.02. Time of Payment – The fees imposed herein shall be paid to the
City Treasurer or his authorized representative upon parking thereon.

Section 5E.03. Penalty – Any violation of the provisions of this Article shall be
punishable by a fine of ONE THOUSAND Pesos to FIVE THOUSAND Pesos (P1,000.00 –
P5,000.00), or imprisonment of ONE month to SIX (1 – 6) months, or both, at the discretion
of the court.

Article F. Rental of Government Buildings/Facilities

Section 5F.01. Imposition of Rental Fees – There shall be collected a rental fee
for the use/ occupancy of Buildings/Facilities owned by the City Government of Legazpi in
accordance with the following:

(a) Ibalong Centrum for Recreation, Bitano, Legazpi City -

(1) Multi-Purpose Hall

Activities to be held shall have the following rental rates:

Rental Rate

1.1 Conventions/Seminars/Fora/Symposia P 5,000.00/hr.

1.2 Concert/Play and Cultural 30,000.00/flat rate

Shows/Beauty Pageant for 3 hours
5,000.00 for
succeeding hours
1.3 Sports Activities
whole day 30,000.00
half day 15,000.00

1.4 Charitable Institutions (inclusive of four (4)

hours only) 10,000.00

1.5 Religious Organizations (inclusive of four (4)

hours only) 15,000.00

1.6 Commencement Activities 15,000.00

1.7 Rehearsals, per hour 500.00

1.8 Side Activities

Basketball 350.00/hr.
Badminton 125.00/hr.
Table Tennis 125.00/hr.
Volleyball 125.00/hr.
Others 125.00/hr.

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(2) Other rentable areas

Total Area Rental Rate Rental

(sq. m.) (sq. m./day) Rate/day

2.1 Delegation Lobby/

Exhibit Hall 185 P20.00 P3,700.00

2.2 Conference Hall 145 7.00 1,015.00

2.3 Meeting Rooms A1 81

A2 170 7.00 567.00

2.4 Function Hall/Dining

and Kitchen 272 7.00 1,094.00

2.5 Commercial
Concession Area 88 15.00 1,320.00
88 15.00 1,320.00
86 15.00 1,290.00
42 15.00 630.00
56 15.00 840.00

2.6 Upper Lobby/Exhibit

Hall 168 15.00 2,520.00

(3) Rest Rooms, per head – P2.00

(b) Ibalong Conference Room, City Hall Compound, Legazpi City – the
rental rates for use of Ibalong Conference Room are as follows:

Number
of hour Rental Rate
Monday to Friday from: 8:00 AM to 5:00 PM 8 P4,000.00
5:00 PM to 1:00 AM 8 5,500.00
Saturday and Sunday 8 5,000.00

(c) City Government of Legazpi – TESDA Training Center

1. Training Hall - 8 P2,000.00

2. Dormitory - Aircon – P200/head/day

Non-Aircon-P100/head/day

Section 5F.02. Terms and Conditions:

(a) The use of the Multi-Purpose Hall includes the free use of the ticket windows or
player’s lounge, locker rooms, shower rooms and backstage dressing rooms.

(b) Paid activities/performances shall pay a refundable violation fee deposit of TEN
THOUSAND PESOS (P10,000.00) for extended activities/performances outside of the
contracted four (4) hours or eight (8) hours, as the case may be, at the rate of THREE
THOUSAND PESOS (P3,000.00) per hour. A fraction of an hour is equivalent to one (1)
hour.

(c) All printed tickets shall be registered with the City Treasurer’s Office, Legazpi
City, prior to the selling.

(d) The lessee shall be liable for any loss and/or damages that may be caused to
the Centrum or to any person or property by the lessee for the duration of the event or as a
result of the activity.

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(e) Assessment of damages shall be done by the General Services Office with the
assistance of the City Accountant’s Office and the City Engineer’s Office, all of the City of
Legazpi, and submitted to the City Treasurer’s Office for billing and collection.

Section 5F.03. Time of Payment – The rental fee levied in this Article for the
use/occupancy of the following, shall be paid to the City Treasurer or to his duly authorized
representative:

(a) Multi-Purpose Hall (Ibalong Centrum for Recreation) – the rental fee shall be
paid in full before the start of the scheduled activity.

(i) Other rentable areas (Ibalong Centrum for Recreation) – the rental fee shall be
paid in two (2) equal installments: fifty percent (50%) down payment before the start of the
scheduled activity and fifty percent (50%) on the first working day immediately after the
holding of the activity.

(c) Ibalong Conference Room – the rental fee shall be paid in advance before the
start of the scheduled activity.

Section 5F.04. Surcharge and Interest for Late Payment – Failure to pay the
rental fee imposed in this Article shall subject the lessee to a surcharge of TWENTY-FIVE
percent (25%) of the total rent due, plus TWO percent (2%) per month upon the unpaid
amount from the due date until the rental fee is fully paid but in no case shall the total
interest on the unpaid amount exceed eighteen (18) months.

CHAPTER VI. GENERAL ADMINISTRATIVE AND PENAL PROVISIONS

Article A. Collection and Accounting of City Revenues

Section 6A. 01. Tax Period and Manner of Payment – Unless otherwise provided
in this Code, the period of all taxes, fees and charges shall be the calendar year. Such
taxes, fees and charges may be paid in quarterly installments.

Section 6A 02. Accrual of Tax – Unless otherwise provided in this Code, all taxes,
fees, and charges shall accrue on the first (1 ST) day of January of each year. However, new
taxes, fees, or charges, or changes in the rates thereof shall accrue on the first (it) day of
the quarter next following the effectivity of the ordinance imposing such new levies or rates.

Section 6A. 03. Time of Payment – Unless otherwise provided in this Code, all
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 for a period not exceeding six (6) months.

Section.6A.04. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges -

The Sangguniang Panlungsod may impose a surcharge of TWENTY- FIVE percent (25%)
of the amount of taxes , fees, or charges not paid on 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 eighteen (18) months.

Section 6A.05. Interests on Other 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 TWO percent (2%) per month from the date it is due until it
is paid, but in no case shall the total interest on the unpaid amount or a portion thereof
exceed eighteen (18) months.

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Section 6A.06. Collection of Local Revenues - Unless otherwise specified, all
city taxes, fees or charges shall be collected by the City Treasurer and his duly authorized
deputy.

The City Treasurer may designate the Barangay Treasurer as his deputy to collect
city taxes, fees or charges. In case a bond is required for the purpose, the City Government
shall pay the premiums thereon in addition to the premiums of bond that may be required
under this Code.

Section 6A.07. Examination of Books of Accounts and Pertinent Records of

Businessmen - 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 shall specifically state the name,
address and business of the taxpayer 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, his deputy or
duly authorized representative subject to the guidelines issued by the Department of
Finance.

Section 6A.08. Promulgation of Rules and Regulations - Unless otherwise

specifically provided in this Code, or under existing laws or decree, the City Treasurer is
authorized, subject to the approval of the Mayor to promulgate rules and regulations for the
proper and efficient administration and collection of taxes, fees and charges herein
imposed.

Section 6A.09. Accounting of Collection - Unless otherwise provided in this Code

and other existing laws and ordinances, all monies collected by virtue of this Code shall be
accounted for in accordance with the provisions of certain rules and regulations and
credited to the General Fund of this City.

Section 6A.10. Accrual to the General Fund of Fines, Costs and Forfeitures -
Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary
liabilities imposed by the court for violation of this ordinance shall accrue to the General
Fund of this City.

Section 6A.11. Issuance of Receipts - It shall be the duty of the City Treasurer or
his authorized representative to issue the necessary receipt to the person paying the tax,
fee or charge, indicating therein the date, amount, name of 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 Treasurer or his deputies to indicate on the official receipt issued for the purpose the
number of the corresponding city tax ordinance.

Section 6A.12. Record of Taxpayers - It shall be the duty of the City Treasurer 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. He shall establish and
keep current the appropriate tax roll for each kind of tax, fee or charge provided in this
Code.

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Article B. Civil Remedies for Collection of Revenues

Section 6B.01. Local Government’s Lien - City taxes, fees, 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 taxes, fees and charges including related surcharges and interests.

Section 6B.02. Civil Remedies - The civil remedies 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 personal property and by levy upon real
property and interest in or rights to real property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or simultaneously at the

discretion of the Mayor upon the recommendation of the City Treasurer.

Section 6B.03. Distraint of Personal Property - The remedy by distraint shall

proceed as follows:

(a) Seizure - Upon failure of the person owing any local tax or other impositions to
pay the same at the time required, the City Treasurer or his deputy may upon written notice,
seize or confiscate any personal property belonging to that person 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 charge 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 whose
possession of the goods, chattels or effects are taken, or at the dwelling or place of
business of that person and with someone of suitable age and discretion, to which list shall
be added a statement of the sum demanded and a note of the time and place of sale.

(c) Publication - The officer 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 distraint is made, specifying the time and place of sale, and
the articles distrained. The time of sale shall not be less than twenty (20) days after notice
to the owner or possessor of the property as above specified and the publication or posting
of the notice. One place for the posting of the notice shall be at the Office of the 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 of 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 City Treasurer shall make a
report of the proceedings in writing to the City Mayor.

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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 city 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 cancelled.

Said Committee on Appraisal shall be composed of the City Treasurer as chairman,

with a representative of the Commission on Audit and the City Assessor 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 6B.04. Levy on Real Property - After the expiration of the time required
paying the delinquent tax, fee or charge, real property may be levied before,
simultaneously, or after the distraint of personal property belonging to the delinquent
taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate
showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due
from him. Said certificate shall operate with the force of a legal execution throughout the
Philippines. Levy shall be effected by writing upon said certificate the descriptions of the
property upon which levy is made. At the same time, written notice of the levy shall be
mailed to or served upon the assessor and the Register of Deeds of the city/municipality
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 City Treasurer shall within thirty (30) days after
execution of the distraint, proceed with the levy on the taxpayer’s real property.

A report on any levy shall within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sangguniang Panlungsod.

Section 6B.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 his 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 6B. 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) 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
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, and 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.

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Within, thirty (30) days after the sale, the City Treasurer or his deputy shall make a
report of the sale to the Sangguniang Panlungsod. The 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. The City Treasurer 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 6B.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 Treasurer 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 or his deputy.

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 6B.08. Final Deed to Purchaser - In case the taxpayer fails to redeem the
property as provided herein, the City Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees,
charges, related surcharges, interests and penalties. The deed shall succinctly recite all the
proceedings upon which the validity of the sale depends.

Section 6B.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
herein, or if the highest bid is for an amount insufficient to pay the taxes, fees or charges,
related surcharges, interests, penalties and costs, the 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
without the necessity of an order from a competent court.

Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount of
the taxes, fees, charges and related surcharges, interests or penalties and the costs of
sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the city.

Section 6B.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
6B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the
City.

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Section 6B.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 within the period prescribed in Section
6C.01 of Art. C of this Code.

Section 6B.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 6B.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 that
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;

(f) The professional libraries of doctors, engineers, lawyers and judges;

(g) One fishing boat and net, not exceeding the total value of Ten Thousand Pesos
(P10,000.00), by the lawful use of which a fisherman earns his livelihood; and

(g) Any material or article forming part of a house or improvement of any real
property.

Article C. Taxpayer’s Remedies

Section 6C.01. Periods of Assessment and Collection

(a) Local taxes, fees or charges shall be assessed within five (5) years from the date
they became due. No action for the collection of such taxes, fees or charges, whether
administrative or judicial, shall be instituted after the expiration of such period: Provided,
that taxes, fees or charges which have accrued before the effectivity of the LGC may be
assessed within a period of three (3) years from the date they became due.

(b) In case of fraud or intent to evade the payment of taxes, fees or charges, the
same may be assessed within ten (10) years from discovery of the fraud or intent to evade
payment.

(c) Local taxes, fees or charges may be collected within five (5) years from the date
of assessment by administrative or judicial action. No such action shall be instituted after
the expiration of said period: Provided, however, that taxes, fees or charges assessed
before the effectivity of the LGC may be collected within a period of three (3) years from the
date of assessment.

(d) The running of the periods of prescription provided in the preceding paragraphs
shall be suspended for the time during which:

(1) The treasurer is legally prevented from making the assessment of collection;

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(2) The taxpayer requests for a reinvestigation and executes a waiver in writing
before expiration of the period within which to assess or collect; and

(3) The taxpayer is out of the country or otherwise cannot be located.

Section 6C.02. Protest of Assessment - When the City Treasurer or his duly
authorized representative finds that correct taxes, fees or charges have not been paid, he
shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount
of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt
of the notice of assessment, the taxpayer may file a written protest with the City Treasurer
contesting the assessment; otherwise, the assessment shall become final and executory.
The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If
the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice
canceling wholly or partially 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 thirty (30) days from the receipt of the denial
of the protest or from the lapse of the sixty-day period prescribed herein within which to
appeal with the court of competent jurisdiction, otherwise the assessment becomes a
conclusive and unappealable.

Section 6C.03. Claim for Refund of Tax Credit - No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally
collected until a written claim for refund or credit has been filed with the City Treasurer. No
case or proceeding shall be entertained in any court after the expiration of two (2) years
from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is
entitled to a refund or credit.

Section 6C.04. Any question on the constitutionality or legality of this Code may be
raised on appeal within (30) days from the effectivity thereof to the Secretary of Justice who
shall render a decision within sixty (60) days from the date of receipt of the appeal:
Provided, however, That such appeal shall not have the effect of suspending the effectivity
of this code and the accrual and payment of the tax, fee, or charge levied herein: Provided,
finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day
period without the Secretary of Justice acting upon the appeal, the aggrieved party may file
appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 6D.01. Power to Levy Other Taxes, Fees, or Charges - The City may
exercise the power to levy taxes, fees or charges on any base or subject not otherwise
specifically enumerated herein or taxed under the provisions of the National Internal
Revenue Code, as amended, or other applicable laws: Provided, That the taxes, fees, or
charges shall not be unjust, excessive, oppressive, confiscatory or 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 6D.02. 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 6D. 03. Public Dissemination of this Code - Copies of this Revenue
Code shall be furnished to the City Treasurers for public dissemination.

Section 6D. 04. 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 this code.

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Section 6D.05. Withdrawal of Tax Exemption Privileges - Unless otherwise
provided in this Revenue Code, tax exemption or incentives granted to, or presently
enjoyed by all persons, whether natural or juridical. Including government-owned or
controlled corporations, except local water districts, cooperatives duly registered under RA
6938, non-stock and non-profit hospitals and educational institutions, business enterprises
certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6)
and four (4) years, respectively, from the dated of registration, business entity, association,
or cooperatives registered under RA 6810; and printer and /or publisher of books or other
reading materials prescribed by DECS as school texts or references, insofar as receipts
from the printing and/or publishing thereof are concerned, are hereby withdrawn effective
January l,1992.

Article E. General Penal Provision

Section 6E.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 punished by a fine from a minimum of one (1) month to a
minimum of six (6) months imprisonment or a fine of ONE THOUSAND pesos to FIVE
THOUSAND pesos (P1,000.00 to P5,000.00) or both at the discretion of the Court.

VII. FINAL PROVISIONS

Section 7.01. 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 7.02. 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 7.03. Repealing Clause - All ordinances, rules and regulations, or part
thereof, in conflict with, or inconsistent with any provisions of the Code are hereby repealed
or modified accordingly.

Section 7.04. Effectivity -This Code shall take effect upon publication in any local
newspaper for general circulation.

ENACTED: December 12, 2007

APPROVED:

Nominal voting: Councilor Andes, “Yes”; Councilor Ante, “Yes”; Councilor

Chan, “Yes”; Councilor Cristobal, “Yes”; Councilor Garbin, “Yes”; Councilor Roces,
“Yes”; Councilor Rosal, “Yes”; Councilor Ruivivar, “Yes”; Councilor Oscar G.
Santillan, “Yes” and Councilor Sy, “Yes.

Unanimously approved.

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WE HEREBY CERTIFY to the correctness of the foregoing Ordinance duly
enacted by the 11TH Sangguniang Panlungsod of the City of Legazpi during its 7TH
Special Session held on December 12, 2007.

IRENE M. DEL ROSARIO ISMAEL M. BUBAN

OIC SP Secretariat/Board Secretary III Vice Mayor and Presiding Officer

NOEL E. ROSAL
City Mayor

DATE APPROVED: __________________

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