Model Municipal Revenue Code - Final (2017) - Edited - Doc MARGOO

MUNICIPAL REVENUE CODE
CHAPTER/
TITLE Page
ARTICLE
Chapter I GENERAL PROVISIONS
Article A. Short Title and Scope 3
Article B. Construction of Provisions 4
Article C. Definition of Terms 5-11
Chapter II TAXES ON BUSINESS
Article A. Graduated Tax on Business 11-18
Article B. Other Taxes on Business
Tax on Mobile Traders 18-19
Tax on Operators of Public Utility Vehicles 19-20
Taxes on Ambulant and Itinerant Amusement Operations 19-20
Tax on Mining Operations 20-21
Tax on Forest Concessions 21-22
Article C. Exemptions 22
Article D. Situs of the Tax 222-254
Article E. Payment of Business Taxes 24-25-828
Article F. Presumptive Income Level Assessment Approach 28-29
Chapter III PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business 29-35
Article B. Fees for Sealing and Licensing of Weights and Measures 35-39
Article C. Building Permit Fees 4039-443
Article D. Permit Fee for Zoning/Locational Clearance 443-532
Article E. Permit Fee for Tricycle Operation 532-565
Article F. Permit Fee for Pedaled Tricycle 565
Article G. Permit Fee for Owners/Operators/Licensees/Promoters and 565-632
Cockpit Personnel
Article H. Permit Fee for Occupation/Calling Not Requiring Government 632-665
Examination
Article I. Registration and Transfer Fees on Large Cattle 675-687
Article J. Fees for Impounding Stray Animals 687-7069
Article K. Cart or Sledge/Caretela or Calesa Registration Fee 7069
Article L. Dog vaccination 69-70-173
Article M. Permit Fee For Agricultural Machinery and other heavy 731-742
equipment
Article N. Permit and inspection Fee on Machineries and Engines 72-7374
Article O. Permit Fee For the Storage of Flammable and Combustible 743-764
Materials
Article P. Permit Fee For Temporary use of Solar Dryers, Roads, Streets, 764-75
Sidewalk, Alleys, Patios, Plaza, and Playground
Article Q. Permit Fee For Excavation 765-787
Article R. Permit Fee on Circus and other Parades 787
Article S. Permit Fee for the Conduct of group activities 787-798
Article T. Permit Fee on Film Making 798-8079
Permit Fee for Slaughter and Corral fee 8079-810
Article U.
Article V Slaughter House Management and Operation 810-832
Chapter IV SERVICE FEES
Article A. Secretary’s Fees 83-842
Article B. Local Civil Registry Fees 843-876
Article C. Assessor’s Office Fees 876
Article D. Peso Office 876-887
Article E. Police Clearance 887
Article F. Sanitary Inspection Fee 87-8889
Article G. Service Fee for Health Examination 898-9189
Article H. Garbage Collection Fees 910-921
Chapter V MUNICIPAL CHARGES
Article A. Rentals of Personnel and Real Properties Owned by the 92-931
Municipality
Article B. Rentals of Farm Tractor 93-942
Article C. Planting Materials 943
Article D. Charges for Parking 943-954
Article E. Charges for Use of Waterworks 954-10397
Article F. Cemetery Charges for Existing Cemetery 10397-10499
Article G. Clearance Fees to Transfer or Ship Out the following articles of 10499-1050
Commerce and Planted Trees
Article H. Clearance Fees to Cut Trees 1050
Article I. Market Fees and Charges 1051-1210
Chapter VI COMMUNITY TAX 1210-1213

Chapter VII GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes and Other 1213-1215
Impositions
Article B. Civil Remedies for Collection of Revenues 1215-1320
Article C. Taxpayer’s Remedies 1320-13121
Article D. Miscellaneous Provisions 13121-13222
Chapter IX GENERAL PENAL PROVISIONS 1322
Chapter X FINAL PROVISIONS 1322-123
Republic of the Philippines
Revised Revenue Code of the Municipality of Pinan

Municipal Ordinance No. 18-008, Series of 2018 00 2
PROVINCE OF ZAMBOANGA DEL NORTE
Municipality of Piñan
www.pinan.gov.ph
OFFICE OF THE SANGGUNIANG BAYAN

EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
BAYAN OF PIŇAN, ZAMBOANGA DEL NORTE HELD ON NOVEMBER 5, 2018 AT THE SB
SESSION HALL
Present:
Honorable Louida P. Belangoy Municipal Vice-Mayor

(Presiding Officer)
Honorable Greg C. Belangoy Sangguniang Bayan Member
Honorable Rommel I. Gudmalin Sangguniang Bayan Member
Honorable Deogracias T. Cimafranca Sangguniang Bayan Member
Honorable Saturnino P. Sorronda Sangguniang Bayan Member
Honorable Jose Antonio L. Galan Sangguniang Bayan Member
Honorable Glecerio Y. Redillas, Jr. Sangguniang Bayan Member
Honorable Alfred E. Palconayo Sangguniang Bayan Member
Honorable Loreto C. Bagatua Sangguniang Bayan Member
Honorable Enrique P. Acoymo Sangguniang Bayan Member
(Liga ng mga Punong Barangay- President)
Honorable Lucino A. Gumial Sangguniang Bayan Member
(IP Mandatory Representative )
Honorable Geselle Marie R. Saguin Sangguniang Bayan Member
(SKF President)
Absent: None
MUNICIPAL ORDINANCE NO. 18-008___

SERIES OF 2018
AN ORDINANCE REVISING THE MUNICIPAL REVENUE CODE

OF THE MUNICIPALITY OF PIÑAN, ZAMBOANGA DEL NORTE
BE IT ORDAINED by the Sangguniang Bayan of Piñan, Zamboanga del Norte in session duly
assembled that:
CHAPTER I. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Revised Revenue Code of the
Municipality of Piñan, Province of Zamboanga del Norte.
Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and
collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the
Municipality of Piñan, Zamboanga del Norte, thereby revising the provisions of the Municipal
Revenue Code pursuant to Municipal Ordinance No. 2011-004, Series of 2011.

Article B. Construction of Provisions
Section 1B.01. Words and Phrases Not Herein Expressly Defined. - Words and phrases
embodied in this Code not herein specifically defined shall have the same definitions as found in
RA 7160, otherwise known as the Local Government Code of 1991.
Section 1B.02. Rules of Construction. - In construing the provisions of this Code, the following
rules of construction shall be observed unless inconsistent with the manifest intent of the
provisions;
(a) General Rules. All words and phrases shall be construed and understood according to
the common and approved usage of the language; but the technical words and phrases
and such other words in this Code which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such technical, peculiar or
appropriate meaning.
(b) Gender and Number. Every word in the Code importing the masculine gender shall
extend to both male and female. Every word importing the singular number shall apply
to several persons or things as well; and every word importing the plural number shall
extend and be applied to one person or thing as well.
(c) Reasonable Time. In all cases where any act is required to be done within the reasonable
time, the same shall be deemed to mean such time as may be necessary for the prompt
performance of the act.
(d) Computation of Time. The time within which an act is to be done as provided in this
Code, or in any rule or regulation issued pursuant to the provisions thereof, when
expressed in days, shall be computed by excluding the first day and including the last
day, except if the last day falls on a Sunday or holiday, in which case the same shall be
excluded in the computation and the business day following shall be considered the last
day.
(e) References. All references to chapters, articles, or sections are to the Chapters, Articles
or Sections in this Code unless otherwise specified.
(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with
or contravene each other, the provisions of each chapter shall prevail as to all specific
matters and questions involved therein.
(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same
article conflict with each other, the provisions of the Section which is the last in point of
sequence shall prevail.
Article C. Definition of Terms
Section 1C.01. Definitions – When used in this Code:
(a) Advertising Agency includes all persons who are engaged in the business of
advertising for others by means of billboards, posters, placards, notices, signs,
directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or
other media, whether in pictorial or reading form.

(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay,
coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-
products; ordinary salt; all kinds of fish; poultry; and livestock and animal products,
whether in their original form or not.
The phrase "whether in their original form or not" refers to the transformation of said
products by the farmer, fisherman, producer or owner through the application of
processes to preserve or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise
preparing said products for the market; to be considered an agricultural product
whether in its original form or not, its transformation must have been undertaken by
the farmer, fisherman, producer or owner.
Agricultural products as defined include those that undergo not only simple but even
sophisticated processes employing advanced technological means in packaging like
dressed chicken or ground coffee in plastic bags or styrofoam or other packaging
materials intended to process and prepare the products for the market.
The term by-products shall mean those materials which in cultivation or processing of
an article remain over, and which are still of value and marketable, like copra cake
from copra or molasses from sugar cane;
(c) Amusement is a pleasurable diversion and entertainment. It is synonymous to

relaxation, avocation, pastime, or fun;
(d) Amusement Places include theaters, cinemas, concert halls, circuses and other places
of amusement where one seeks admission to entertain oneself by seeing or viewing the
show or performance;
(e) Banks and other Financial Institutions include non-bank financial intermediaries,
lending investors, finance and investment companies, pawnshops, money shops,
insurance companies, stock markets, stock brokers, and dealers in securities and
foreign exchange, as defined under applicable law, or rules and regulations thereunder;
(f) Brewer includes all persons who manufacture fermented liquors of any description for
sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or
similar domestic fermented liquors, whose daily production does not exceed two
hundred gauge liters.
(g) Business means trade or commercial activity regularly engaged in as a means of

livelihood or with a view to profit;
(h) Business Agent includes all persons who act as agents of others in the transaction of
business with any public officer, as well as those who conduct collecting, advertising,
employment, or private detective agencies.
(i) Cabaret/Dance Hall includes any place or establishment where dancing is permitted
to the public in consideration of any admission, entrance, or any other fee paid, on or
before, or after the dancing, and where professional hostesses or dancers are employed.

(j) Capital Investment is the capital that a person employs in any undertaking, or which he
contributes to the capital of a partnership, corporation, or any other juridical entity or
association in a particular taxing jurisdiction;
(k) Carenderia refers to any public eating place where food already cooked are served at a
price.
(l) Calibration refers to the act, method or process of testing the accuracy of a dispensing
pump meter in delivering gasoline; or measuring that the actual quantity of gasoline
being dispensed is within the tolerable minimum quantity as determined under DOE
Rules and Circulars.
(m) Charges refer to pecuniary liability, as rents or fees against persons or property;
(n) 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.
(o) Corporations includes partnerships, no matter how created or organized, joint-stock

companies, joint accounts (cuentas en participation), associations or insurance
companies but does not include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction projects or engaging in
petroleum, coal, geothermal, and other energy operations or consortium agreement
under a service contract with the government. General professional partnerships are
partnerships formed by persons for the sole purpose of exercising their common
profession, no part of the income of which is derived from engaging in any trade or
business;
The term "resident foreign" when applied to a corporation means a foreign corporation
not otherwise organized under the laws of the Philippines but engaged in trade or
business within the Philippines.
(p) Countryside and Barangay Business Enterprise refers to any business entity,
association, or cooperative registered under the provisions of RA 6810, otherwise
known as “Magna Carta for Countryside and Barangay Business Enterprises “
(Kalakalan 20) ;
(q) Cockpit includes any place, compound, building or portion thereof, where cockfights
are held, whether or not money bets are made on the results of such cockfights.
(r) Contractor includes persons, natural or juridical, not subject to professional tax under
Section 139 of the Local Government Code of 1991, whose activity consists
essentially of the sale of all kinds of services for a fee, regardless of whether or not the
performance of the service calls for the exercise or use of the physical or mental
faculties of such contractor or his employees.
As used in this Article, the term "contractor" shall include general engineering,
general building and specially contractors as defined under applicable laws, filling,

demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the installation of
water system, and gas or electric light, heat, or establishments; proprietors or operators
of smelting plants; engraving plating and plastic lamination establishments; proprietors
or operators of establishments for repairing, repainting, upholstering, washing or
greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging;
proprietors or operators of furniture shops and establishments for planning or surfacing
and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to
others; proprietors or operators of dry-cleaning or dyeing establishments, steam
laundries, and using washing machines; proprietors or owners of shops for the repair
of any kind of mechanical and electrical devices; instruments, apparatus, or furniture
and shoe repairing by machine or any mechanical and electrical devices; proprietors
or operators of establishments or lots for parking purposes; proprietors or operators of
tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage
clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and
similar establishments; photographic studios; funeral parlors; proprietors or operators
of hotels, motels, and lodging hoses; proprietors or operators of arrastre and
stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and
house or sign painters; printers, bookbinders, lithographers, publishers except those
engaged in the publication or printing of any newspaper, magazine, review or bulletin
which appears at regular intervals with fixed prices for subscription and sale and which
is not devoted principally to the publication of advertisements; business agents, private
detectives or watchman agencies; commercial and immigration brokers;
cinematographic film owners, lessors and distributors.
The term contractor shall include welding shops, service stations, white/blue,
printing, recopying, or photocopying services, assaying laboratories, advertising
agencies, shops for shearing animals, vaciador shops, stables, construction of motor
vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops,
and proprietors of bulldozers and other heavy equipment available to others for
consideration.
(s) 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;
(t) Fee means a charge fixed by law or ordinance for the regulation or inspection of a
business or activity. It shall also include charges fixed by law or agency for the
services of a public officer in the discharge of his official duties;
(u) Filling Station – is a retail station servicing automobiles and other motor vehicles with
diesel and oil only.
(v) Franchise is a right or privilege, affected with public interest that is conferred upon
private persons or corporations, under such terms and conditions as the government
and its political subdivisions may impose in the interest of public welfare, security and
safety;

(w) Gross Sales or Receipts include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount
charged or materials supplied with the services and deposits or advance payments
actually received during the taxable quarter for the services performed or to be
performed for another person excluding discounts if determinable at the time of sales,
sales return, excise tax, and value added tax (VAT);
(x) Importer means any person who brings articles, goods, wares or merchandise of any
kind or class into the Philippines from abroad for unloading therein, or which after
entry are consumed herein or incorporated into the general mass of property in the
Philippines. In case of tax-free articles, brought or imported into the Philippines by
persons, entities or agencies exempt from tax which are subsequently sold, transferred
or exchanged in the Philippines to non-exempt private persons or entities, the
purchaser or recipient shall be considered the importer thereof.
(y) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.
(z) License or Permit is a right or permission granted in accordance with law or by a

competent authority to engage in some business or occupation or to engage in some
transactions.
(aa) Manufacturer includes every person who, by physical or chemical process, alters the
exterior texture or form or inner substance of any such raw materials or manufactured
or partially manufactured product in such manner as to prepare it for special use or
uses to which it could not have been put in its original condition, or who by any such
process, alters the quality of any such raw material or manufactured or partially
manufactured products so as to reduce its marketable shape or prepare it for any of the
use of industry, or who by any such process, combines any raw material or
manufactured products with other materials or products of the same or of different
kinds and in such manner that the finished products of such process or manufacture
can be put to a special use or uses to which such raw material or manufactured or
partially manufactured in their original condition could not have been put, and who in
addition, alters such raw material or manufactured or partially manufactured products,
or combines the same to produce such finished products for the purpose of their sale or
distribution to others and for his own use for consumption;
(bb) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming

or fishing which shall be limited to the sale, barter or exchange of agricultural or
marine products produced by himself and his immediate family and whose annual net
income from such farming or fishing does not exceed Fifty Thousand Pesos ( P
50,000.00) or the poverty line established by NEDA for the particular region or
locality, whichever is higher;
(cc) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a fee.
(dd) Motor Vehicle means any vehicle propelled by any power other than muscular power
using the public roads, but excluding road rollers, trolley cars, street sweepers,
sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if
not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and
traction engines of all kinds used exclusively for agricultural purposes;

(ee) Municipal Waters include not only streams, lakes and tidal waters within the
Municipality of Piñan, not being the subject of private ownership and not comprised
within the national parks, public forest, timber lands, forest reserves or fishery
reserves, but also marine waters included between two lines drawn perpendicularly to
the general coastline from points where boundary lines of the Municipality touch the
sea at low tide and a third line parallel with the general coastline and fifteen (15)
kilometers from it. Where two (2) municipalities are so situated on the opposite shores
that there is less than fifteen (15) kilometers of marine waters between them, the third
line shall be equally distant from opposite shores of the respective municipalities;
(ff) Operator includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or undertaking;
(gg) Peddler means any person who, either for himself or on commission, travels from
place to place and sells his goods or offers to sell and deliver the same. Whether a
peddler is a wholesale peddler or retail peddler of a particular commodity shall be
determined from the definition of wholesale dealer or retail dealer as provided in this
Ordinance;
(hh) Pedicab (Padyak) refers to a non-motorized three-wheeled passenger vehicle which
the driver propels by pedaling and usually with the cab attached to the main cycle at
the right side.
(ii) Persons mean every natural or juridical being, susceptible of rights and obligations or
of being the subject of legal relations;
(jj) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.
(kk) Public Market a place where fresh food or items for food or other commodities are
sold. It may be established or operated by the municipal government or by a franchise
granted by the Sangguniang Bayan to private persons. The public market area may
include stalls where goods may be sold to public, loading and unloading spaces and
parking areas for vehicles.
(ll) Public Utility refers to electric power generating and distributing systems, road, rail,
air and water companies, characterized by large investments because their optimum
scale is huge. They are natural monopolies whose prices, profits and efficiency are not
subject to competitive checks, and they provide essential services to industries and
constituents. The operations of public utilities are granted through special laws or
ordinances.
(mm) Rental means the value of the consideration, whether in money, or otherwise, given for
the enjoyment or use of a thing.
(nn) Residents refer to natural persons who have their habitual residence in the province,
city, or municipality where they exercise their civil rights and fulfill their civil
obligations, and to juridical persons for which the law or any other provision creating
or recognizing them fixes their residence in a particular province, city or municipality.
In the absence of such laws, juridical persons are residents or the province, city or

municipality where they have their legal residence or principal place of business or
where they conduct their principal business or occupation;
(oo) Revenue includes taxes, fees and charges that a state or its political subdivision collects
and receives into the treasury for public purposes.
(pp) Real Estate Dealer – includes any person engaged in the business of buying, selling,
exchanging, or renting property as principal and holding himself out as a full or
part-time dealer in a real estate or an owner of rental property or properties rented or
offered to rent for aggregate amount of One Thousand Pesos (P 1,000.00) or more a
year. Any person shall be considered as engage in the business as a real estate
dealer by the mere fact that he is the owner or sub-lessor of property rented or
offered to rent for an aggregate amount of One Thousand Pesos (P 1,000.00) or
more a year. An owner of sugar lands subject to tax under Commonwealth Act
Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real
estate dealer under this definition.
(qq) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or
wines by any process other than by original or continuous distillation from mash, wort,
wash, sap, or syrup through continuous closed vessels and pipes until the manufacture
thereof is complete. Every wholesale or retail liquor dealer who has in his possession
any still or mash tub, or who keeps any other apparatus for the purpose of distilling
spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier
and as being engaged in the business of rectifying.
(rr) Restaurant refers to any place which provides food to the public and accepts orders
from them at a price. This term includes caterers.
(ss) Retail means a sale where the purchaser buys the commodity for his consumption,
irrespective of the quantity of the commodity sold;
(tt) Shopping Centers refers to business establishments which may include groceries,
appliances. Refrigerated or non-perishable goods, amusement activities, movie houses,
fitness centers, clothing apparels, home furnishing, etc. housed in one building or
several buildings. It may be operated by one person or by difference persons renting
spaces in the complex.
(uu) Services mean the duties, work or functions performed or discharged by a government
officer, or by a private person contracted by the government, as the case may be.
(vv) Tax means an enforced contribution, usually monetary in form, levied by the law
making body on persons and property subject to its jurisdiction for the precise purpose
of supporting governmental needs.
(ww) Tricycle refers to a motorcycle with passenger cab usually attached at the right side.
(xx) Wholesale means a sale where the purchaser buys or imports the commodities for
resale to persons other than the end user regardless of the quantity of the transaction.

CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.01. Imposition of Tax. - There is hereby imposed on the following persons who
establish, operate, conduct or maintain their respective business within the municipality a
graduated business tax in the amounts hereafter prescribed:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and

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

Preceding Calendar Year per Annum
181.50
242.00
332.20
484.00
726.00
907.50
1,452.00
1,815.00
2,420.00
3,025.00
4,235.00
6,050.00
8,800.00
11,000.00
15,125.00
18,150.00
21,780.00
25,410.00
26,812.50
At a rate not
exceeding Forty-
One and one-
fourth percent
(41.25%) of one
percent (1%) in
excess of
P6,500,000.00 plus
₱ 26,812.50
The preceding rates shall apply only to the amount of domestic sales of manufacturers,
assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors,
distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or
nature other than those enumerated under paragraph (c) of this Section.

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or
nature in accordance with the following schedules:
Amount of Gross Sales/Receipts For the Amount of Tax per

Preceding Calendar Year Annum
Less than 1,000.00 19.80
1,000.00 or more but less than 2,000.00 36.30
50,000.00 or more but less than 75,000.00 1,089.00
750,000.00 or more but less than 1,000,000.00 9,680.00
1,000,000.00 or more but less than 2,000,000.00 11,000.00
2,000,000.00 or more At a rate not
exceeding fifty-five
percent (55%) of one
percent (1%) in
excess of
P2,000,000.00 plus
11,000.00
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on
wholesalers, distributors, or dealers herein provided for.
(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors,

dealers or retailers of essential commodities enumerated hereunder at a rate not
exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of
this Article:
(1) Rice and Corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or
preserved food, sugar, salt and agricultural marine, and fresh water products,
whether in their original state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap, detergents, and medicines;

(5) Agricultural implements, equipment and post-harvest facilities, fertilizers,
pesticides, insecticides, herbicides and other farm inputs;
(6) Poultry feeds and other animal feeds;
(7) School supplies; and
(8) Cement
For purposes of this provision, the term exporters shall refer to those who are principally
engaged in the business of exporting goods and merchandise, as well as manufacturers and
producers whose goods or products are both sold domestically and abroad. The amount of
export sales shall be excluded from the total sales and shall be subject to the rates not exceeding
one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article.
(d) On retailers of any article of commerce of whatever kind or nature in accordance with
the following schedule:

P400,000.00 or less 2.20%

More than P400,000.00 1.10%
The rate of two and one-fifth percent (2.20%) per annum shall be imposed on sales not
exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one and one-tenth
percent (1.10%) per annum shall be imposed on sales in excess of the first Four Hundred
Thousand Pesos (P 400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or
receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P 30,000.00)
subject to existing laws and regulations.
(e) On contractors and other independent contractors in accordance with the following
schedule.
Amount of Gross Sales/Receipts For the Preceding Amount of Tax

Calendar Year per Annum
Less than 5,000.00 30.25

1,000,000.00 or more but less than 2,000,000.00 12,650.00
2,000,000.00 or more At a rate not
exceeding fifty-
five percent
(55%) of one
percent (1%) in
excess of
2,000,000.00 plus
P 12, 650.00
Provided, that in no case shall the tax on gross sales of P 2,000,000.00 or more be less than P
12,650.00
For purposes of this section, the tax on multi-year projects undertaken general engineering,
general building, and specialty contractors shall initially be based on the total contract price,
payable in equal annual installments within the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts
for the preceding calendar years and the deficiency tax, if there be any, shall be collected as
provided in this Code or the excess tax payment shall be refunded.
In cases of projects completed within the year, the tax shall be based upon the contract price and
shall be paid upon the issuance of the Mayor’s Permit.
(f) On banks and other financial institutions, at the rate of fifty percent of one percent (50%
of 1%) of the gross receipts of the preceding calendar year derived from interest,
commissions and discounts from lending activities, income from financial leasing,
dividends, rentals on property, and profit from exchange or sale of property, insurance
premium. All other income and receipts not herein enumerated shall be excluded in the
computation of the tax.
(g) On peddlers engage in the sale of merchandise or article of commerce, the annual business
tax shall be:
Amount of Tax Per Annum

Peddlers by foot 75.00
Peddlers using motorized tricycles 150.00
Peddlers using 4-wheeled 350.00
vehicles/van/truck
Peddlers using bicycle pedicabs or 120.00
tricycles
Other peddlers and haulers 100.00
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or

retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler’s tax
herein imposed.

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

Less than ₱ 50,000.00 ₱ 440.00
For every 100,000.00 in excess of 1,600.00 275.00
(i) Real Estate Lessor

Less than ₱ 5,000.00 ₱ 275.00
For every ₱5,000.00 in excess of ₱50,000.00 on real property

used for residential purposes (houses, apartments) 11.00
For every ₱5,000.00 in excess of ₱50,000.00 on real property

used for purposes other than residential 22.00
(j) On Real Estate Dealer/Seller

Less than ₱ 20,000.00 ₱ 500.00

For every 10,000.00 in excess of 500,000.00 200.00
(k) On Operators of Boarding Houses including pension houses, motels, apartments,

apartelles, and condominiums

Less than ₱ 5,000.00 ₱500.00
For every ₱5,000 excess of 50,000.00 200.00
(l) On businesses hereunder enumerated, the graduated tax rates are hereby imposed:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda
fountain bars, carenderias or food caterers;
2. Amusement places, including places wherein customers thereof actively

participate without making bets or wagers, including but not limited to night
clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars,
skating rinks, bath houses, swimming pools, exclusive clubs such as country and
sports clubs, resorts and other similar places, billiard and pool tables, bowling
alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels,
swings, shooting galleries, and other similar contrivances, theaters and cinema
houses, boxing stadia, race tracks, cockpits and other similar establishments.
3. Commission agents
4. On travel agencies and travel agents
5. Subdivision owners/ Private Cemeteries and Memorial Parks
6. Privately-owned markets;
7. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical

laboratories, dental laboratories;
8. Operators of Cable Network System
9. Operators of computer services establishment
14. General consultancy services
15. All other business activities not included above.

Less than 5,000.00 137.50
5,000.00 or more but less than 10,000.00 10,000.00 or 206.25
more but less than 15,000.00 275.00
75,000.00 or more but less than 100,000.00 100,000.00 or 2,200.00
more but less than 150,000.00 150,000.00 or more but 2,750.00
less than 200,000.00 200,000.00 or more but less than 4,125.00
250,000.00 250,000.00 or more but less than 300,000.00 5,500.00
1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 13,750.00
or more 15,125.00
At a rate not
exceeding fifty
percent (50%) of
one percent (1%)
in excess of
2,000,000 plus
₱15,125.00
Provided, that in no case shall the tax on gross sales of P 2,000,000.00 or more be less than P
15,125.00.
(l) On any business, not otherwise specified in the preceding paragraphs, which the
Sanggunian concerned may deem proper to tax, Provided, that on any business subject to the
excise, value-added or percentage tax under the National Internal Revenue Code, as
amended, the rate of tax shall not exceed two percent (2%) of gross sales or receipts of the
preceding calendar year and provided further, that in line with existing national policy, any
business engaged in the production, manufacture, refining, distribution or sale of oil,
gasoline, and other petroleum products shall not be subject to any local tax imposed in this
Article.
Article B. Other Taxes on Business
Tax on Mobile Traders
Section 2B.01. Definition. – When used in this Article

A Mobile Trader is a person, who either for himself or commission, travels from place to
place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in
this definition are rolling stores, portable stores, and similar arrangements.
Section 2B.02. Imposition of Tax. – There is hereby imposed an annual tax at the rate of one
percent (1%) on the gross receipts of Mobile Traders.
Section 2B.03. Time of Payment. – The tax shall be paid upon the issuance of the Mayor’s
Permit to do business in the Municipality.
Section 2B.04. Administrative Provision. –
(a) The Municipal Treasurer shall determine the taxable gross receipts by applying the
Presumptive Income Level Technique provided in this Code, and thereafter assess and
collect the tax due.
Tax on Operators of Public Utility Vehicles
Section 2B.05. Imposition of Tax. – There is hereby imposed a tax on operators of public
utility vehicles maintaining booking office, terminal, or waiting station for the purpose of
carrying passengers from this municipality under a certificate of public convenience and
necessity or similar franchises:
Amount of Fee per

Kind of Public Utility
Annum
Air-conditioned buses 500.00 per unit
Buses without air conditioning 250.00 per unit
"Mini" buses 300.00 per unit
Jeepneys/PUVs 400.00 per unit
Multicabs 150.00 per unit
Taxis/Van/Coaster 1,000.00 per unit
Section 2B.06. Time of Payment. - The tax shall be paid within the first twenty (20) days of
January of each year.
Tax on Ambulant and Itinerant Amusement Operations
Section 2B.07. Imposition of Tax. – There is hereby imposed a tax on ambulant and itinerant
amusement operators during fiestas and fairs at the following rates:
Type of Amusement Amount of Fee
 Circus, carnivals, or the like per day 200.00/day

 Merry-Go-Round, roller coaster, ferris wheel, swing, 200.00/day
shooting gallery and other similar contrivances per day
 Sports contest/exhibitions per day
 Other similar contrivances 100.00/day
On Light and Sound System: 100.00/day

 Itinerant Disco operators
 Ordinary light and sound system 100.00/day
 Stereo quadrozonic sounds with disco light 100.00/day
250.00/day
Section 2B.08. Time of Payment. – The tax herein imposed shall be payable before engaging in
such activity.
Tax on Mining Operations
Section 2B.09. Definitions. – When used in this Section
(a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in
solid, liquid, gaseous or any intermediate state.
(b) Mineral Products shall mean things produced and prepared in a workable state by
simple treatment processes such as washing or drying but without undergoing any
chemical change or process or manufacturing by the lessee, concessionaire or owner of
mineral lands.
(c) Quarry Resources means any common stone or other common mineral substances such
as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate.
Section 2B.10. Imposition of Tax. – There is hereby levied an annual tax at the rate of two
percent (2%) based on the gross receipts for the preceding year of mining operations.
Section 2B.11. Situs of the Tax. - Payment of the tax shall be made to this municipality which
has jurisdiction over the mining area. (In case the area transcends two (2) or more local
government units, payment shall be made to the municipality having the largest area.}
Section 2B.12. 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 2B.13. Time of Payment. - The tax shall be paid once within the first twenty (20) days
of January or in quarterly installments within the first twenty (20) days of January, April, July
and October of each year.
Section 2B.14. Administrative Provisions. -
(a) The Municipal Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease, operating
agreements, transfers, assignments, condonement, 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.
Department of Finance Local Finance Circular No. 2-09 has the following provisions:
Section 3. Business Tax on Mining Companies. The tax on mining companies shall be levied on their gross
receipts for the preceding year, as follows:
a) Mining companies which exclusively operate for the extraction of minerals metallic or non-metallic,
the tax rate shall not exceed two percent (2%) of their gross receipts pursuant to Section 143 (h) of the
LGC imposed under the ordinance of the local government unit (LGU) concerned.
b) Mining companies whose operations include the processing of extracted minerals to finished products shall
be taxed on their gross receipts pursuant to Section 143(a) of LGC imposed under the ordinance of the
LGUs concerned.
Section 6. Liability to Real Property Tax. – Any person, grantee, concessionaire who shall undertake and execute
mining operations (exploration development and commercial utilization) of certain mineral deposits existing within
the mining area shall be subject/liable to real property tax.
Section 7. Payment of Mayor’s Permit and Other Regulatory Fees. – Mayor’s Permit and other regulatory fees
shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of
the LGC and as implemented under a duly-enacted revenue code of the LGU concerned.]
Tax on Forest Concessions and Forest Products
Section 2B.15. Definitions. - When used in this Section
(a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor
forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa,
rattan or other forest growth such as grass, shrub, and flowering plants, the associated
water, fish, scenic, historical, recreational, and geologic resources in forest lands.
(b) Forest Lands include the public forest, the permanent forest or the forest reserves, and
forest reservations.
Section 2B.16. Imposition of Tax. - There is hereby imposed a tax on forest concessions and
forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire
during the preceding year.
Section 2B.17. 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.
Article C. Exemptions
Section 2C.01. Exemption. – Business engaged in the production, manufacture, refining,

distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax
imposed under Article A and Article B.

Article D. Situs of Tax
Section 2D.01. Situs of the Tax. –
(a) For purposes of collection of the business tax under the "situs" of the tax law, the
following definition of terms and guidelines shall be strictly observed:
1. Principal Office - the head or main office of the businesses appearing in the
pertinent documents submitted to the Securities and Exchange Commission, or the
Department of Trade and Industry, or other appropriate agencies as the case may be.
The Municipality specifically mentioned in the articles of the incorporation or

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

it shall be the duty of the owner, operator or manager of the business to give due
notice of such transfer or relocation to the local chief executives of the cities or
municipalities concerned within fifteen (15) days after such transfer or relocation is
effected.
2. Branch or Sales Office - a fixed place in a locality which conducts operations of the
businesses as an extension of the principal office. However, offices used only as
display areas of the products where no stocks or items are stored for sale, although
orders for the products may be received thereat, are not branch or sales offices as
herein contemplated. A warehouse which accepts orders and/or issues sales invoices
independent of a branch with sales office shall be considered as a sales office.
3. Warehouse - a building utilized for the storage of products for sale and from which
goods or merchandise are withdrawn for delivery to customers or dealers, or by
persons acting on behalf of the business. A warehouse that does not accept orders
and/or issue sales invoices as aforementioned shall not be considered a branch or
sales office.
4. Plantation - a tract of agricultural land planted to trees or seedlings whether fruit

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

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

similarly imposed the corresponding tax under paragraph (b), Section 2A.01 of this
Ordinance.

(b) Sales Allocation
1. All sales made in a locality where there is branch or sales office or warehouse shall
be recorded in said branch or sales office or warehouse and the tax shall be payable
to the Municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality
where the sale is made, the sale shall be recorded in the principal office along with
the sale made by said principal office and the tax shall accrue to the Municipality
where said principal office is located.
3. In cases where there is a factory, project office, plant or plantation in pursuit of

business, thirty percent (30%) of all sales recorded in the principal office shall be
taxable by the Municipality where the principal office is located and seventy percent
(70%) of all sales recorded in the principal office shall be taxable by the
Municipality where the factory, project office, plant or plantation is located.
The sales allocation in (a) and (b) above shall not apply to experimental farms.
LGUs where only experimental farms are located shall not be entitled to the sales
allocation herein provided for.
4. In case of a plantation located in a locality other than that where the factory is
located, said seventy percent (70%) sales allocation shall be divided as follows:
 Sixty percent (60%) to the Municipality where the factory is located; and
 Forty percent (40%) to the Municipality where the plantation is located.
5. In cases where there are two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales allocation
shall be pro-rated among the localities where such factories, project offices, plants
and plantations are located in proportion to their respective volumes of production
during the period for which the tax is due.
In the case of project offices of services and other independent contractors, the term
production shall refer to the costs of projects actually undertaken during the tax
period.
6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective
of whether or not sales are made in the locality where the factory, project office,
plant or plantation is located. In case of sales made by the factory, project office,
plant or plantation, the sale shall be covered by paragraph (1) or (2) above.
7. In case of manufacturers or producers which engage the services of an

independent contractor to produce or manufacture some of their products, the rules
on situs of taxation provided in this article as clarified in the paragraphs above shall
apply except that the factory or plant and warehouse of the contractor utilized for the
production or storage of the manufacturer's products shall be considered as the
factory or plant and warehouse of the manufacturer.

8. All sales made by the factory, project office, plant or plantation located in this
municipality shall be recorded in the branch or sales office which is similarly located
herein, and shall be taxable by this municipality. In case there is no branch or sales
office or warehouse in this municipality, but the principal office is located therein,
the sales made in the said factory shall be taxable by this municipality along with the
sales made in the principal office.
(c) Route Sales - sales made by route trucks, vans or vehicles in this municipality where a
manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse
shall be recorded in the branch or sales office or warehouse and shall be taxed herein.
This municipality shall tax the sales of the products withdrawn by route trucks from the
branch, sales office or warehouse located herein but sold in another locality.
Article E. Payment of Business Taxes
Section 2E.01. Payment of Business Taxes. -
(a) The taxes imposed under Chapter II of this Ordinance shall be payable for every
separate or distinct establishment or place where the business subject to the tax is
conducted and one line of business does not become exempt by being conducted with
some other businesses for which such tax has been paid. The tax on a business must be
paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under Chapter
II of this Code any one person, natural or juridical, shall require the issuance of a
separate permit or license to each business.
(b) In cases where a person conducts or operates two (2) or more of the businesses
mentioned in Chapter II of this Ordinance which are subject to the same rate of
imposition, the tax shall be computed on the combined total gross sales or receipts of the
said two (2) or more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 2A.01 of this Ordinance which are subject to different rates of imposition, the
taxable gross sales or receipts of each business shall be reported independently and tax
thereon shall be computed on the basis of the pertinent schedule.
Section 2E.02. Accrual of Payment. - Unless specifically provided in this Article, the taxes
imposed herein shall accrue on the first day of January of each year.
Section 2E.03. 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 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 2E.04. Administrative Provisions. -

(a) Requirement. Any person who shall establish, operate or conduct any business, trade or
activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit
and pay the fee therefor and the business tax imposed under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official
receipt upon payment of the business tax. Issuance of the said official receipt shall not
relieve the taxpayer of any requirement imposed by the different departments of this
municipality.
Every person issued an official receipt for the conduct of a business or undertaking shall
keep the same conspicuously posted in plain view at the place of business or
undertaking. If the individual has no fixed place of business or office, he shall keep the
official receipt in his person. The receipt shall be produced upon demand by the
Municipal Mayor, Municipal Treasurer, or their duly authorized representatives.
(c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or
transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos
(P 25.00) or more at any one time, prepare and issue sales or commercial invoices and
receipts serially numbered in duplicate, showing among others, their names or styles, if
any, and business address. The original of each sales invoice or receipts shall be issued
to the purchaser or customer and the duplicate to be kept and preserved by the person
subject to the said tax, in his place of business for a period of five (5) years. The receipts
or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for
determination of national internal revenue taxes shall be sufficient for purposes of this
Code.
(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes
on business shall submit a sworn statement of the capital investment before the start of
their business operations and upon application for a Mayor's permit to operate the
business. Upon payment of the tax levied in this Chapter, any person engaged in
business subject to the business tax paid based on gross sales and/or receipts shall submit
a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in
such manner and form as may be prescribed by the Municipal Treasurer. Should the
taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to
his failure to have a book of accounts, records or subsidiaries for his business, the
Municipal Treasurer or his authorized representatives may verify or assess the gross
sales or receipts of the taxpayer under the best available evidence upon which the tax
may be based.
(e) Submission of Certified Income Tax Return Copy. All persons who are granted a
permit to conduct an activity or business and who are liable to pay the business tax
provided in this Code shall submit a certified photocopy of their income tax returns
(ITR) on or before April 30 of each year. The deficiency in the business tax arising
out of the difference in gross receipts or sales declared in the application for Mayor’s
Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared
in the ITR shall be payable on or before May 20 of the same year with interest at the
rate of ten percent (10%) corresponding to the two percent (2%) per month from
January to May. Payments of the deficiency tax made after May 20 shall be subject to
the twenty-five percent (25%) surcharge and two percent (2%) interest for every
month counted from January up to the month payment is made.

(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or
satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a
certification to the effect that the business tax has been paid, indicating therein, the
number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P
100.00).
(g) Transfer of Business to Other Location. Any business for which a municipal business
tax has been paid by the person conducting it may be transferred and continued in any
other place within the territorial limits of this municipality without payment of additional
tax during the period for which the payment of the tax was made.
(h) Retirement of Business.
(1) Any person natural or juridical, subject to the tax on business under Article A,
Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for the current calendar year within thirty (30)
days following the closure. Any tax due shall first be paid before any business or
undertaking is fully terminated.
For the purposes hereof, termination shall mean that business operations are
stopped completely. Any change in ownership, management and/or name of the
business shall not constitute termination as herein contemplated. Unless stated
otherwise, assumption of the business by any new owner or manager or re-
registration of the same business under a new name will only be considered by the
LGU concerned for record purposes in the course of the renewal of the permit or
license to operate the business.
The Municipal Treasurer shall see to it that the payment of taxes of a business is not
avoided by simulating the termination or retirement thereof. For this purpose, the
following procedural guidelines shall be strictly followed:
(a) The Municipal Treasurer shall assign every application for the termination or
retirement of business to an inspector in his office who shall go to address of
the business on record to verify if it is really not operating. If the inspector
finds that the business is simply placed under a new name, manager and/or
new owner, the Municipal Treasurer shall recommend to the Municipal
Mayor the disapproval of the application of the termination or retirement of
said business;
(b) Accordingly, the business continues to become liable for the payment of all
taxes, fees, and charges imposed thereon under existing local tax ordinance;
and
(c) In addition, in the case of a new owner to whom the business was transferred
by sale or other form of conveyance, said new owner shall be liable to pay
the tax or fee for the business and shall secure a new Mayor’s permit
therefor.

(2) In case it is found that the retirement or termination of the business is legitimate and
the tax paid during the current year be less than the tax due for the current year based
on the gross sales or receipts, the difference in the amount of the tax shall be paid
before the business is considered officially retired or terminated.
(3) The permit issued to a business retiring or terminating its operation shall be
surrendered to the Local Treasurer who shall forthwith cancel the same and record
such cancellation in his books.
(i) Death of Licensee. When any individual paying a business tax dies, and the business is
continued by a person interested in his estate, no additional payment shall be required for
the residue of the term for which the tax was paid.
Article F. Presumptive Income Level
Section 2F.01. Presumptive Income Level. - For proper and efficient collection of business
taxes provided under Section 143 of the Local Government Code (LGC) of 1991, a stratified
schedule of minimum gross sales or receipts implementing the "Presumptive Income Level
Assessment Approach (PILAA)" to approximate the gross receipt of each business classification
shall be as follows:
SCHEDULE OF MINIMUM GROSS SALES OF BUSINESSES

1. Sari-Sari Stores 250,000.00
Sari-Sari Stores with Liquors & Cigarettes outside 100
meters from school zone 400,000.00
2. Retailers 400,000.00
3. Restaurants 750,000.00
4. Manufacturers 1,500,000.00
5. Wholesalers 1,200,000.00
6. Contractors 2,500,000.00
7. Pawnshops 1,500,000.00
8. Beauty Parlor 800,000.00
9. Cocktail Lounge/Beer House/Beer Gardens 1,200,000.00
10. Barber Shops 750,000.00
11. Small Scale Repair Shops and the like 500,000.000
12. Carenderia 500,000.00
13 Bakery (Wholesale and Retail) 750,000.00
14 Tailoring/Dress Shop 800,000.00
15 Banks 5,000,000.00
Section 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate
the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where
no valid data is otherwise available.
The PIL technique makes use of easily verifiable indicators as means for determining gross sales.
It is based on logical assumptions that do not require monitoring of business establishments nor financial audit
and complicated computation.

The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates
of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others.
The indicators will also depend on the nature of the business.
The major consideration in identifying possible indicators should be that these are easy to quantify, verifiable,
common for the business, and acceptable to both the LGU and the taxpayers.
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor's Permit Fee on Business
Section 3A.01. Mayor’s Permit. - All persons are required to obtain a Mayor’s Permit for
the privilege of conducting business within the municipality.
Section 3A.02. Imposition of Fee. - There shall be collected an annual fee for the issuance of a
Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity
within the Municipality.
The permit fee is payable for every distinct or separate business or place where the business or
trade is conducted. One line of business of trade does not become exempt by being conducted
with some other business of trade for which the permit fee has been obtained and the
corresponding fee paid for.
For purpose of the Mayor’s Permit Fee, the following Philippine categories of business sizes
are hereby adopted:
Enterprise Scale Asset Limit Workforce

Micro-Industry P 150,000 and below No specific
Cottage Industries Above P 150,000 to P 1.5 Million Less than 10
Small-scale Industries P 1.5 Million to P 15 Million 10-99
Medium-scale Industries P 15 Million to P 60 Million 100-199
Large-scale Industries Above P 60M 200 or more
The permit fee shall either be based on asset size or number of workers, whichever will yield the
higher fee.
(a) On business subject to graduated Fixed taxes
Classification/Category Rate of Fee

1. On Manufacturers/Importers/Producers
Micro-Industry P 100.00
Small-scale Industries 500.00
Medium-Scale Industries 1,000.00
Large-Scale Industries 2,000.00
2. On Banks

Rural, Thrift and Savings Banks P 1,000.00
Commercial, Industrial and Development Banks 3,000.00
Universal Banks 5,000.00
3. On Other Financial Institutions

Small P 1,000.00
Medium 3,000.00
Large 5,000.00
4. On Contractors/Service Establishments
Medium-Scale Industries 800.00
5. On Wholesalers/Retailers/Dealers or Distributors
6. On Trans-loading Operations
Medium P 2,000.00
Large 4,000.00
7. Other Businesses
8. Business of Retailing Liquid Petroleum Products
Sec. 9 of DOE DC No. 2003-011-10: CERTIFICATE OF COMPLIANCE - The DOE, through
the OIMB, shall issue a Certificate of Compliance upon the complete submission of and full
compliance by the Retail Outlet owner and/or operator with the requirements provided in the
foregoing Sections of this Rule. No Retail Outlet shall operate until a Certificate of Compliance is so
secured from the DOE.
The owner and/or operator shall be deemed to be engaged in the ILLEGAL TRADING of Liquid
Petroleum Products if he/she operates without the Certificate of Compliance and/or violates any of
the foregoing Sections.
[The rates of Mayor’s Permit fees may also be based on any reasonable classification, e.g., on type of
business as indicated above (without sub-classification as cottage, small, medium, or large).
Mayor’s Permit fees cannot, however, be based on gross sales/receipts or on capital investment.

For ease in administration and for practical reasons it is not advisable to base Mayor’s Permit fees on
activities conducted or commodities traded in a business.
A basic rule in fixing regulatory fees is that the fee should be commensurate to the cost of regulation and
surveillance.]
(NOTE: Another set of Mayor’s Permit Fees may be set for the so-called “sin” goods and activities.
Because of the “social dimensions” involved it is justifiable to fix higher rates of permit fees. Included
in this class of businesses are:
Retail dealers in foreign liquors

Retail dealers in domestic liquors
Retailers of distilled spirits
Retailers of fermented liquors
Tobacco dealers
Retail dealers of manufactured tobacco
Amusement places
Golf Links
(etc.)
(b) Other businesses not included in the above enumeration:
1) On Retail, Dealer or Retailer of Liquors or Wines whether Imported from

Other Countries or Locally Manufactured Including Fermented Liquors
(Beers), Tuba, Basi, and Other Distilled Spirits Not Classified as Denatured
Alcohol.
 Wholesale dealers in foreign liquors P 2,000.00
 Wholesale dealers in domestic liquors 1,600.00
 Retail dealers in foreign liquors 1,300.00
 Retail dealers in domestic liquors 750.00
 Wholesale dealers in vino liquors 300.00
 Retail dealers in tuba, basi and/or tapuy 150.00
1,200.00
 Wholesale dealers in fermented liquors
600.00
 Retail dealers in fermented liquors
2. On Retail, Dealer or Retailer of Manufactured Tobacco or Snuff Including
Cigars or Cigarettes
 Retail leaf tobacco dealers 500.00
 Wholesale leaf tobacco dealers 700.00
 Retail tobacco dealers 1,000.00
 Wholesale tobacco dealers 2,000.00
 Retails peddlers of tobacco 1,500.00
3. On Agri-Business Enterprises
 Fishpond/fish pen/fish breeding ground, fish corral, per 2,000.00
hectare of fraction thereof
 Commercial poultry farm 2,000.00
 Commercial piggery farm 2,000.00
 Cattle ranch 2,000.00
4. On All Other Similar Business, Traders, or Commercial
undertakings not herein expressly specified 3,000.00

Section 3A.03. Time and Manner of Payment. - The fee for the issuance of a Mayor's Permit
shall be paid to the Municipal Treasurer upon application before any business or undertaking
can be lawfully begun or pursued and within the first twenty (20) days of January of each year in
case of renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall be
reckoned from the beginning of the calendar quarter. When the business or activity is
abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter.
If the fee has been paid for a period longer than the current quarter and the business activity is
abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be
made.
Section 3A.04. Administrative Provisions. -
(a) Supervision and control over establishments and places. The Municipal Mayor
shall supervise and regulate all establishments and places where business is
conducted. He shall prescribe rules and regulations as may be necessary to maintain
peaceful, healthy, and sanitary conditions in the municipality.
(b) Application for Mayor's Permit. An application for a Mayor's Permit shall be filed
with the Office of the Municipal Mayor. The form for the purpose shall be issued by
the same Office and shall set forth the requisite information including the name and
residence of the applicant, the description of business or undertaking that is to be
conducted, and such other data or information as may be required.
1. New business registration
1. Proof of business registration, incorporation, or legal personality. (i.e.

DTI/SEC/CDA Registration)
2. Basis for computing taxes, fees, and charges (business capitalization);
3. Occupancy Permit, if required by national laws (e.g., Building Code) and
local laws;
4. Contract of Lease (if lessee); and
5. Barangay clearance (for business which are not required occupancy
permits).
2. Renewal Application -
1. Basis for computing taxes, fees and charges (e.g., Income Tax Returns); and
2. Barangay clearance
Upon submission of the application, it shall be the duty of the proper authorities to verify
if other Municipal requirements regarding the operation of the business or activity such
as sanitary requirements, installation of power and light requirements, as well as other
safety requirements are complied with. The permit to operate shall be issued only upon
compliance with such safety requirements and after the payment of the corresponding
inspection fees and other impositions required by this Revenue Code and other
Municipal Tax Ordinances.

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

permits granted;
(2) Any person whose business establishment or undertaking does not conform
with zoning regulations, and safety, health and other requirements of the
municipality;
(3) Any person who has unsettled tax obligation, debt or other liability to the
government;
(4) Any person who is disqualified under any provision of law or ordinance to
establish or operate the business applied for.
Likewise, a Mayor’s permit shall be denied to any person or applicant for a business
who declares an amount of gross sales or receipts that are manifestly below industry
standards or the Presumptive Income Level of gross sales or receipts as established in the
municipality for the same or a closely similar type of activity or business.
(c) Issuance of Permit; Contents of Permit. - Upon approval of the application of a

Mayor's Permit, two (2) copies of the application duly signed by the Municipal
Mayor shall be returned to the applicant. One (1) copy shall be presented to the
Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the
corresponding business tax.
The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the
receipt for the payment of the Mayor's Permit and the official receipt issued by the
Municipal Treasurer for the payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of the
applicant, his nationality and marital status; nature of the organization, that is
whether the business is a sole proprietorship, corporation or partnership, etc.;
location of the business; date of issue and expiration of the permit; and other
information as may be necessary.
The Municipality 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 the
payment of One Hundred Pesos (P 100.00).
(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at
all times in his place of business or office or if he has no place of business or office,
he shall keep the permit in his person. The permit shall be immediately produced
upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly
authorized representatives.

(e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a
period of not more than one (1) year and shall expire on the thirty-first (31st) of
December following the date of issuance unless revoked or surrendered earlier.
Every permit shall cease to be in force upon revocation or surrender thereof. The
permit issued shall be renewed within the first twenty (20) days of January. It shall
have a continuing validity only upon renewal thereof and payment of the
corresponding fee.
(f) Revocation of Permit. The Mayor’s Permit may be revoked in any of the following
grounds:
1. When a person doing business under the provisions of this

Revenue Code violates any of its provisions.
2. When the person refuses to pay an indebtedness or liability to

the municipality.
4. When the person abuses his privilege to do business to the injury of the public
moral or peace; or
5. When a place where such business is established is being conducted in a

disorderly or unlawful manner, is a nuisance, or is permitted to be used as a
resort for disorderly characters, criminals or women of ill-repute.
6. Such revocation shall operate to forfeit all sums which may have been paid in
respect of said privilege, in addition to the fines and imprisonment that may be
imposed by the Court for violation of any provision of this Ordinance governing
the establishment and maintenance of business, and to prohibit the exercise of by
the person whose privilege is revoked, until restore by the Sangguniang Bayan.
Section 3A.05. Rules and Regulations on Certain Establishments. -
(a) On restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and
other refreshment parlors, soda fountain bars, No owner of said establishments
shall employ any cook, or food dispenser without a Food Handler's Certificate from
the Municipal Health Officer, renewable every six (6) months.
(b) Establishments selling cooked and readily edible foods shall have them adequately
covered and protected from dust, flies and other insects, and shall follow strictly the
rules and regulations on sanitation promulgated by the Municipal Health Officer and
existing laws or ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to
operate with masseurs, barbers, and beauticians without having secured the
necessary corresponding medical certificate from the Municipal Health Officer.
(d) Funeral Parlors. – Funeral parlors rendering embalming services shall not be
allowed to operate without employing an embalmer duly licensed by the
Department of Health.

(e) Inspection of hotels and markets. – No permit shall be issued to owners or
operators of hotels, motels, lodging houses and privately owned public markets,
without the same being duly inspected by the Municipal Health Officer.
Article B. Fees for Sealing and Licensing of Weights and Measures
Section 3B.01. Implementing Agency. - The Municipal Treasurer shall strictly enforce the
provisions of the Regulation of Practices Relative to Weights and Measures, as provided in
Chapter II of the Consumer Act, Republic Act No. 7394.
Section 3B.02. Sealing and Testing of Instruments of Weights and Measures. - All
instruments for determining weights and measures in all consumer and consumer related
transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who
shall be Municipal Treasurer or his duly authorized representative upon payment of fees
required under this Article: Provided, That all instruments of weights and measures shall
continuously be inspected for compliance with the provisions of this Article.
Section 3B.03. Imposition of Fees. - Every person before using instruments of weights and
measures within this municipality shall first have them sealed and licensed annually and pay
therefor to the Municipal Treasurer the following fees:
AMOUNT OF
KINDS OF SEALING AND WEIGHING
FEE PER
INSTRUMENTS
ANNUM
(a) Apothecary balance or scale
 1,000 grams or less P 75.00
 Over 1,000 grams 100.00
(b) Platform scales:

 25 kgs or less P 75.00
 Over 25 kgs up to 100 kgs 100.00
 Over 500 kgs up to 2,000 kgs 500.00
 Over 2,000 kgs 1,000.00
(c) Steelyards or “Espada type” scales:

 20 kgs or less 75.00
 Over 25 kgs up to 100 kgs P 100.00
 Over 100 kgs 250.00
(d) Clock type scales

 5 kgs or less 50.00
 Over 10 kgs up 100.00
(e) Meter Sticks 40.00

(f) Chains and tapes
 100 meters or less 75.00
 Over 100 meters 100.00
(g) For Sealing of gasoline/diesel pumps

 Per pump 300.00
 Per pump (oil dispenser) 300.00
 Calibration for Gasoline/Diesel Pump 500.00
 Calibration for Weights and Measures 500.00
For each and every re-testing and re-sealing of weights and measures
instruments including gasoline pumps outside the office upon request of the
owner or operator, and addition service charge of P 25.00 for each instrument
shall be collected.
Section 3B.04. Payment of Fees and Surcharge. - The fees herein imposed shall be paid and
collected by the Municipal Treasurer when the weights or measures instruments are sealed,
before their use and thereafter, on or before the anniversary date thereof.
The official receipt serving as license to use the instrument is valid for one (1) year from the date
of sealing unless such instrument becomes defective before the expiration period. Failure to
have the instrument re-tested and the corresponding fees therefor paid within the prescribed
period shall subject the owner or user to a surcharge of five hundred percent (500%) of the
prescribed fees which shall no longer be subject to interest.
Section 3B.05. Place of Payment. - The fees herein levied shall be paid in Municipality/the
municipality where the business is conducted by persons conducting their business therein. A
peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee
in the Municipality/municipality where he maintains his residence.
Section 3B.06. Exemptions. -
(a) All instruments for weights and measures used in government work of or
maintained for public use by any instrumentality of the government shall be tested
and sealed free.
(b) Dealers of weights and measures instruments intended for sale.
Section 3B.07. Administrative Provisions. -
(a) The official receipt for the fee issued for the sealing of a weight or measure shall
serves as a license to use such instrument for one year from the date of sealing,
unless deterioration or damage renders the weight or measure inaccurate within that
period. The license shall expire on the day and the month of the year following its
original issuance. Such license shall be preserved by the owner and together with
the weight or measure covered by the license, shall be exhibited on demand by the
Municipal Treasurer or his deputies.

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

maintain with intention to use any scale, balance, weight or measure that has not been
sealed or if previously sealed, the license therefor has expired and has not been renewed
in due time;
h) for any person to fraudulently alter any scale, balance, weight or measure after it is
officially sealed;
i) for any person to knowingly use any false scale, balance, weight or measure, whether
sealed or not;
j) for any person to fraudulently give short weight or measure in the making of a scale;
k) for any person, assuming to determine truly the weight or measure of any article brought
or sold by weight or measure, to fraudulently misrepresent the weight or measure
thereof; or
l) for any person to procure the commission of any such offense abovementioned by
another.
Instruments officially sealed at some previous time which have remained unaltered and accurate
and the seal or tag officially affixed therein remains intact and in the same position and
condition in which it was placed by the official sealer or his duly authorized representative shall,
if presented for sealing, be sealed promptly on demand by the official sealer or his duly
authorized representative without penalty except a surcharge equal to two (2) times the regular
fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and
accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such
instruments.
Section 3B.09. Penalties. -
(a) Any person who shall violate the provisions of paragraphs (a) to (f) and
paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine of not
less than Two Hundred Pesos (P 200.00) but not more than Two Thousand
Five Hundred Pesos (P 2,500.00) or by imprisonment of not more than one
(1) year, or both, upon the discretion of the court.
(b) Any person who shall violate the provisions of paragraph of (g) of Section
3B.08 for the first time shall be subject to fine of not less than Five Hundred
Pesos (P 500.00) or by imprisonment of not less than one (1) month but not
more than two (2) years or both, upon the discretion of the court.
(c) The owner-possessor or user of instrument of weights and measure enumerated

in paragraph (h) to (k) of Section 3B.08 shall, upon conviction, be subject to a
fine of not less than Three Hundred Pesos (P300.00) or imprisonment not
exceeding one (1) month but not more one (1) year, or both, upon the
discretion of the court.
[This Article has updated to conform to the provisions of the Consumer Act of 1992,
Republic Act No. 7394.]

Article C. Building Permit
Section 3C.01. Imposition of Fee. - There shall be collected from each applicant for a building
permit fees pursuant to Section 6, Rule II of the Revised and Updated Implementing Rules and
Regulations of the National Building Code of the Philippines ( P. D. 1096) of the Department of
Public Works and Highways.
Section 3C.02. Time and Payment. - The fees specified under this article shall be paid to the
Municipal Treasurer upon application for a building permit from the Municipal Mayor.
Section 3C.03. Definition of Terms.-
a) Addition- Any new construction which increases the height/floor area of existing
buildings/structures.
b) Alteration- Works in buildings/structures involving changes in the materials used,

partitioning . location/size of openings, structural parts, existing utilities and equipment but
does not increase the building height and/or floor area.
c) Building Permit- A document issued by the Building Official to an owner

/applicant to proceed with the construction, installation, addition, alteration, renovation,
conversion, repair, moving, demolition or other work activity of a specific
project/building/structure or portions thereof after the accompanying principal plans,
specifications and other pertinent documents with the duly notarized application are found
satisfactory and substantially conforming with the National Building Code of the Philippines
(the Code) and its Implementing Rules and Regulations ( IRR).
d) Construction- All on-site work done in the site preparation, excavation, foundation,
assembly of all the components and installation of utilities, machineries and equipment of
buildings/structures.
e) Conversion- A change in the use or occupancy of buildings/structures or any

portion/s thereof, which has different requirements.
f) Demolition- The systematic dismantling or destruction of building/structure, in

whole or in part.
g) Moving – The transfer of buildings/ structures or portion/s thereof from original

location or position to another, either within the same lot or to a different one.
h) Permit- The principal building permit and all the ancillary or accessory permits
pertaining to buildings/structures and appurtenances, such as architectural, civil/structural,
mechanical, sanitary, plumbing, electronics and interior design.
i) Repair- Remedial work done on any damaged or deteriorated portion/s of building/

structure to restore to its original condition;

k) Renovation- Any physical change made on buildings/structures to increase the
value, quality and/or to improve the aesthetic.
Section 3C.04. Administrative Provisions. –
a. No person, firm or corporation, including any agency or instrumentality of the

government shall construct, alter, repair, convert, use occupy, move, demolish and add any
building/structure or any portion thereof or cause the same to be done, without first obtaining a
building permit therefor from the Office of the Municipal Engineer where the subject
building/structure is located or to be done.
b. Application for Building Permit shall be signed by the owner/applicant design

professionals and duly licensed architect or engineer who will undertake full time inspection and
supervision of the construction/installation work. The application shall be accompanied by the
various ancillary and accessory permits, plans and specifications signed and sealed by the
corresponding design professionals who shall be responsible for the comprehensiveness and
correctness of the plans in compliance to the Code and its IRR and to all applicable referral
codes and professional regulatory laws.
c) Any person desiring to obtain a building permit and any ancillary/accessory permit/s
together with a Building Permit shall file application/s therefor on the prescribed application
forms.
d) The applicant shall submit the following forms:
d.1. In case the applicant is a registered owner of the lot:

 Certified True Copy of the OCT/TCT on file with the Registry of Deeds.
 Tax Declaration
 Current Real Property Tax Receipt
d.2. In case the applicant is not registered owner of the lot in addition to the above:
 Duly notarized copy of the Contract of Lease or Sale

 Duly notarized copy of the Deed of Absolute Sale
d.3. Five (5) sets of survey plans, design plans, specifications and other documents
prepared, signed and sealed over the printed names of the duly licensed and registered
professionals.
d.4. All documents of Architectural Civil/Structural, Electrical, Mechanical, Sanitary,

Plumbing, Electronics and Interior Design, Lot Survey Documents, Clearances from
Other Agencies and other related documents.
Section 3C.05. Building Permit Fees. –
a) RESIDENTIAL
Area In Square meter Fee per square meter
Original complete construction up to twenty P 2.0
(20) sq.m.

Additional/renovation/alteration up to twenty P 2.4
(20) sq. m. regardless of floor area of original
construction
Above 20 sq.m to 50 sq. m P 3.4
Above 150 sq.m P 7.2
b) INSTITUTIONAL
Original complete construction up to twenty P 3.0
(20) sq.m.
Additional/renovation/alteration up to twenty P 3.4
(20) sq. m. regardless of floor area of original
construction
Above 150 sq.m P 8.4
C) COMMERCIAL
Up to 500 P 23.0
Above 500 to 600 P 22.0
Above 600 to 700 P 20.5
Above 700 to 800 P 19.5
Above 800 to P 18.0
Above 900 to 1,000 P 17.0
Above 1,000 to 1,500 P 16.0
Above 1,500 to 2,000 P 15.0
Above 2,000 to 3,000 P 14.0
Above 3,000 P 12.0
D) INDUSTRIAL
Up to 500 P 12.0
Above 500 to 600 P 11.0
Above 600 to 700 P 10.2
Above 700 to 800 P 9.6
Above 800 to 900 P 9.0
Above 900 to 1,000 P 8.4
Above 1,000 to 1,500 P 7.2
Above 1,500 to 2,000 P 6.6
Above 2,000 to 3,000 P 6.0
Above 3,000 P 5.0
ELECTRICAL FEES. – See Section 6.4 and its subsections on the Revised and Updated IRR
of the National Building Code of the Philippines (P.D 1096) for payment of Electrical Fees.
MECHANICAL FEES. – See Section 6.5 and its subsections on the Revised and Updated IRR
of the National Building Code of the Philippines (P.D 1096) for payment of Mechanical Fees.

PLUMBING FEES.- See Section 6.6 and its subsection for Plumbing fees on the Revised and
Updated IRR of (P.D 1096).
ELECTRONIC FEES.- See Section 6.6 and its subsection for Electronic Fees on the Revised
and Updated IRR of the National Building Code of the Philippines (P.D 1096).
ACCESSORIES OF THE BUILDING/STRUCTURE FEES.- See Section 6.8 and its

subsection
for accessories of the Building/Structure fees of the Revised and Updated IRR of the National
Building Code of the Philippines (P.D.1096).
ACCESSORY FEES.- See Section 6.9 and its subsection for accessory fees under the IRR of
(P.D 1096).
CERTIFICATE OF THE OCCUPANCY.- See Section 6.10 and its subsections for fees on
Certificate of the Occupancy under the IRR of (P.D. 1096).
ANNUAL INSPECTION FEES.- See 6.11 and its subsection under the IRR of (P.D. 1096) for
fees on annual inspection fees and its subsection.
FOR CERTIFICATION FEES:
Certified true copy of building permit P 50.00

Certified true copy of Certificate of P 50.00
use/occupancy
Issuance of Certificate of damage P 50.00
Certified true copy of Certificate of damage P 50.00
Certified true copy of Electrical Certificate P 50.00
Issuance of Certificate of Gas Meter P 50.00
Installation
Certified true copy of Certificate of operation P 50.00
Other Certification P 50.00
Section 3C.06. Penalties. –
a. A surcharge of one hundred percent (100%) of the building permit fee shall be
imposed and collected from any person who shall construct, install, repair, alter or cause any
change in the use or occupancy of any building or parts thereof or appurtenances thereto without
any permit.
b. All types of inspection fees shall be paid within thirty (30) days from the prescribed
date, otherwise, a surcharge of twenty five percent (25%) of the annual inspection fee shall be
imposed.
c. Administrative fines, penalties and/or surcharge for various violation of the Code are
prescribed under Section 8 of this Rule.

Section 3C.07. Payment of Fees. – All fees mentioned in this rule shall be paid to the
Municipal Treasurer before the issuance of the building permit.
Section 3C.08. Penal Provisions. - It shall be unlawful for any person, firm or corporation, to
erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use,
occupy, or maintain any building or structure or cause the same to be done contrary to or in
violation of any provision of the Building Code
Any person, firm or corporation, who shall violate any of the provisions of the Code and/or
commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not
more than twenty thousand pesos or by imprisonment of not more than two years or by both:
Provided, that in case of a corporation, firm, partnership or association, the penalty shall bed
imposed upon its official responsible for such violation and in case the guilty party is an alien,
he shall immediately be deported after payment of the fine and/or service of sentence.
Article D. Permit Fee for Zoning/Locational Clearance
Section 3D.01. Imposition of Fee. - There shall be collected the following fees for the
issuance of zoning/locational clearance.

Special Uses/Special Project
(Gasoline station, cell sites, slaughter house, treatment
plant, etc.)
1. Below 2 Million P 7,200+ (1/10 of 1% of cost in excess
of P2M)
2. Over 2 Million P7,200 + (1/10 of 1% of cost in excess

of P2M)
1. ZONING/LOCATIONAL CLEARANCE
Alteration/Expansion (affected areas/cost of Expansion same as the original
only) application
2. SUBDIVISION AND CONDOMINIUM PROJECTS (Under P.D. 957)

A. Subdivision Project
1. Approval of Subdivision Plan (including Town Houses)
1. Preliminary Approval and Locational Clearance
(PALC)/ Preliminary Subdivision Development Plan
(PSDP)
 Processing Fee P 360/ha. or a fraction thereof
 Inspection fee* P 1,500/ha. regardless of density
2. Final Approval and Development Permit
 Processing Fee P2,800/ha. regardless of density

P 3.00/sq. m.
Additional Fee on Floor Area of houses & building
sold with lot P 1,500/ha. regardless of density
 Inspection Fee*
3. Alteration of Plan (affected areas only) Same as Final Approval &
2. Certificate of Registration Processing Fee

 Processing Fee P2,800
3. License to See
 Processing Fee P 216/saleable lot

Additional Fee on Floor Area of houses & building
sold with lot P 14.40/sq.m.
 Inspection Fee* P 1,500/ha. regardless of density
4. Certificate of Completion

 Certificate Fee P 216
 Processing Fee
 Inspection fee*` P 1,500/ha. Regardless of
density
5. Extension of Time to Develop
 Processing Fee P 504
Additional Fee (unfinished area for development)
 Inspection Fee* P 14.40/sq.m.
P 1,500/ha. regardless of
density
* Application for CR/LS with DP issued by LGU shall be charge inspection fee
3. SUBDIVISION AND CONDOMINIUM PROJECTS (Under B.P. 220)
A. Subdivision Project
1. Approval of Subdivision Project
 Processing fee
a. Socialized Housing P90/ha.
b. Economic Housing P216/ha.
 Inspection Fee
a. Socialized Housing P1,500/ha.
b. Economic Housing P1,500/ha.
2.Final Approval/Development Permit

 Processing Fee
a. Socialized Housing P600/ha.
 Inspection fee
a. Socialized Housing P1,500/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) Same as Final Approval and
Development Permit
4. Building Permit (floor area of housing unit)
P7,20/sq. m.
2. Certificate of Registration

 Processing Fee
a. Socialized Housing P420
b. Economic Housing P720
3. License to Sell (per saleable lot)
 Processing Fee
a. Socialized Housing P 24/saleable lot

b. Economic Housing P 72/saleable lot
Additional fee on floor area of housing component
P 3/sq. m.
 Inspection Fee*
a. Socialized Housing
P1,500/ha.
 Processing Fee
a. Socialized Housing P 420
b. Economic Housing P540
Additional Fee (Unfinished floor area for development)

P2.88/sq. m.
 Inspection Fee
a. Socialized Housing
P1,500/ha.
 Certificate fee
c. Socialized Housing P 420
d. Economic Housing P540
 Inspection Fee
c. Socialized Housing
d. Economic Housing
6. Occupancy Permit
 Processing Fee
e. Socialized Housing P 6/sq. m.
f. Economic Housing P7.20/sq. m.
 Inspection Fee (saleable floor area of the housing
compound) P1,500/ha.
e. Socialized Housing P1,500/ha.
f. Economic Housing
B. Condominium Projects
1. Approval of Condominium Plan

1. Preliminary Approval and Locational Clearance P 720
(PALC)
 Processing Fee
a. Total Land Area P7.20/sq. m.
b. No. of Floors P144/floor
c. Building Areas P5.80/sq. m. of GFA
 Inspection Fee P1,500/ha.
3. Alteration on plans (affected areas only) Same as final approval
& Dev’t. Permit
2. Certificate of Registration P7.20
3. License to Sell
a. Residential P 7.20/sq. m. of saleable
b. Commercial area
P10.65/sq. m. of saleable
area
 Processing P 3/sq. m.
 Inspection Fee (unfinished area for development) P1,500/ha.
P1,500/ha.
 Certification Fee P216
 Processing Fee
4. INDUSTRIAL/COMMERCIAL SUBDIVISION
1. Approval of Industrial/Commercial Subdivision
 Processing Fee
P432/ha.
 Inspection Fee
P1,500/ha.
 Processing Fee P720/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration on plans (affected areas only) Same as final approval
& Dev’t. Permit
2. Extension of Time to Develop P2,880

3. License to Sell
 Processing P 3/sq. m. of land area

 Processing P 504
 Inspection Fee P 14.40/sq. m.
P1,500/ha.
 Certification Fee P216
 Processing Fee
a. Industrial P504
b. Commercial P720
5. FARMLOT SUBDIVISION
1. Approval of Farmlot Subdivision

 Processing Fee P288/ha.
 Inspection Fee P1,500/ha.
 Processing Fee P1,400/ha.
 Inspection Fee P1,500/ha.
(Projects already inspected for PALC application may not be charged with inspection fee)
2. Certificate of Registration P2,880
3. License to Sell
 Processing Fee P720/lot
 Inspection Fee P1,500/ha
 Processing P 3/sq. m. of land area
 Inspection Fee P 14.40/sq. m.
P1,500/ha.


Certification Fee P216

Processing Fee
c. Industrial P504
d. Commercial P720
6. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM
1. Approval of Memorial Park/Cemetery Project/Columbarium
a. Memorial Project P720/ha.
b. Cemeteries P288/ha.
c. Columbarium P360/ha.
 Inspection Fee
a. Memorial Project P1,500/ha.
b. Cemeteries P1,500/ha.
c. Columbarium P1,500/ha.
a. Memorial Project P3.00/sq. m.
b. Cemeteries P1.50/sq. m.
c. Columbarium P7.20/sq. m. of land area
P3.00/floor
P23.05/sq. m. of GFA
(Projects already inspected for PALC application may not be charged with inspection fee)
 Inspection Fee
c. Columbarium P1,500/ha.
Same as final approval
3. Alteration
& Dev’t. Permit
2. Certificate of Registration P2,880
3. License to Sell

 Processing Fee
a. Memorial Project P72.25/sq. m.
- Apartment P28.80/unit
b. Cemeteries P28.80/tomb
Columbarium P72.00/vault
 Inspection Fee
Columbarium P1,500/ha.
 Processing Fee P540
Additional Fee (unfinished area for
development)
a. Memorial Project P1,440
c. Columbarium P5.80/sq. m. of GFA
 Inspection Fee
c. Columbarium P1,500/floor
 Certificate Fee P216
 Processing Fee
a. Memorial Project P1,440
c. Columbarium P5.80/sq. m. of GFA
 Inspection Fee
c. Columbarium P1,500/floor
7. OTHER TRANSACTIONS/CERTIFICATIONS
A. Application Request for:
1. Advertisement Approval P720
2. Cancellation/Reduction of Performance Bond P2,880
3. Lifting of Suspended License to Sell P2.880
4. Exemption from Cease and Desist Order P216
5. Clearance to Mortgage P1,440
6. Lifting of Cease and Desist Order P2,880
P1,440
7. Change of Name/Ownership/Amendments of CRLS

8. Voluntary cancellation of CRLS P1,440
60% of current processing
9. Revalidation/Renewal of Permit (Condominium) fee
B. Other Certifications
1. Zoning Certifications P720ha.
2. Certification of Town Plan/zoning Ordinance Approval P216
3. Certification of New Rights/Sales P216
4. Certificate of Registration (form) P216
5. License to Sell (form) P216
Certificate of Creditable Withholding Tax
6.
(maximum of 5 lots per certificate) P216/lot or unit
7. Other, to include:
a. Availability of records/public request P288
288
b. Certificate of no record on file
c. Certification of with or without RLS 288
d. Certified true copy of documents (report size)
 Document of five (5) pages or less
43.20
 Every additional page
4.40
e. Photo copy of documents 3.00
f. Other not listed above 216
8. Registration of Dealer/Broker/Salesman P720ha.
1. Dealers/Brokers P720
2. Salesman/Agent 288
9. Homeowners Association
1. Registration of HOA
Examination/Registration Regular HOAS CMP HOAS
 Articles of Incorporation P940 P780
 By-Laws 940 780
2. Stamping of Books P50/book
3. Amendments
P720
 Articles of Incorporation
720
 By-Laws
720
4. Dissolution of Homeowners Association
504
5. Certification of the new set of officers
216
6. Other Certification
 Inspection 1,500/ha.
7. Research Fee 50.00/docket

10. Legal Fees (CMP Project)
1. Filing Fee P1,440
2. Additional Fee for claims (for refund, damages, attorney’s fee, etc.)
a. Not more than P20,000
b. More than P20,000 but less than P80,000. P 173
c. P80,000 or more but less than P100,000 576
d. P100,000 or more but less than P150,000 864
e. For each P1,000 in excess of P150,000 1,440
3. Motion for reconsideration 7.20
4. Petition for Review 600
5. Prayer for Cease and Desist Order 2,880
6. Pauper-litigants are exempt from payment of legal fees 1,200
a. Those whose gross income is not more than P6,000 per month
and residing within M.M.
b. Those whose gross income is not more than P4,000 per month
and residing within M. M.
c. Those who do not own real property
7. Government agencies and its instrumentalities are exempted from
paying legal fees
8. Local government and government owned or controlled corporation
with or without independent charters are not exempted paying legal
fees.
11. UPLC Legal Research Fee
 Computation of Legal Research Fee for the University of
the Philippines Law Center
 (UPLR) remains at One Percent (1%) of every fee Covered by

charged but shall in no case be lower than P12,000.00 MEMORANDUM
CIRCULAR NO. 18,
Series of 2013 (October
2, 2013)
Section 3E.02. Time of Payment. –The fees in this Article shall be paid to the Municipal
Treasurer.
Section 3E.03. Administrative Provision. – The Municipal Mayor shall administer the
provisions of this Article and other existing ordinances, executive orders and laws relating to
and governing approval of subdivision plans.
Article E. Permit Fees on Tricycle Operation
Section 3E.01. Definitions. - When used in this Article,
(a) Motorized Tricycle is a motor vehicle propelled other than by muscular power,
composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a
two wheeled cab, the former having a total of four wheels, otherwise known as the
motorela.
(b) Tricycle Operators are persons engaged in the business of operating tricycles.

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

license to a person, natural or juridical, allowing him to operate tricycles-for-hire
over specified zones.
(e) Zone is a contiguous land area or block, say a subdivision or barangay, where
tricycles-for-hire may operate without a fixed origin and destination.
Section 3E. 02. Imposition of Fees. - There shall be collected an annual fee in the amount
of Two Hundred Pesos (P 200.00) for the operation of tricycle-for-hire.
[The annual franchise fee should cover the cost of regulation and surveillance, plus the estimated annual
business tax that the operator would pay for each unit. The integration of tax and regulatory fee simplifies tax
administration and tax compliance.]
Other fees on tricycle operations:
PARTICULAR Amount of Fee

1. Filing fee
 For one (1) unit P 150.00
 For the first five (5) units P 500.00
 For each additional unit 100.00
2. Fare adjustment fee for fare increase P 5.00
3. Filing fee for amendment of MTOP P 200.00
Section 3E.03. Time of Payment. –
(a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the
permit.
(b) The filing fee shall be paid upon application for an MTOP based on the number of
units.
(c) Filing fee for amendment of MTOP shall be paid upon application for transfer to
another zone, change of ownership of unit or transfer of MTOP.
Section 3E.04. Administrative Provisions. –
(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's
permit (MTOP) from the Sangguniang Bayan.
(b) The Sangguniang Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the
appropriate terms and conditions therefor; determine, fix, prescribe or
periodically adjust fares or rates for the service provided in a zone after public

hearing; prescribe and regulate zones of service in coordination with the
barangay; fix, impose and collect, and periodically review and adjust but not
oftener than once every three (3) years, reasonable fees and other related charges
in the regulation of tricycles-for-hire; and establish and prescribe the conditions
and qualifications of service.
2. Only Filipino citizens and partnership or corporation with sixty percent (60%)
Filipino equity shall be granted the MTOP. No MTOP shall be granted by the
Municipality unless the applicant is in possession of units with valid registration
papers from the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry a common carriers insurance sufficient to
answer for any liability it may incur to passengers and third parties in case of
accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for

tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more
than one (1) month shall report in writing such termination or suspension to the
Sangguniang Bayan ;
6. Tricycle operators are prohibited to operate on national highways utilized by 4-

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

rendered upon demand and without a fixed route within a zone.
(c) The Sangguniang Bayan may impose a common color for tricycles for hire in the
same zone. Each tricycle unit shall be assigned and bear an identification number,
aside from its LTO license plate number.
It shall establish a fare structure that will provide the operator a reasonable return or
profit, and still be affordable to the general public. The fare structure may either be flat
(single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P 8.00
plus fifty centavos (P0.50) per km. in excess of four (4.0) km. distance pending the
enactment of the prescribed fare structure for the zone by the Sangguniang Bayan.
Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle
the schedule of fares.
(d) The zones must be within the boundaries of this municipality. The existing zones
which covers the territorial unit not only of the municipality but other adjoining
municipalities or cities as well shall be maintained provided the operators serving the
said zone secure the MTOP.

(e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit Regulatory
Board is hereby as follows:
Chairman : SB Member, Chairman on Public Utilities and Facilities

Members: Two (2) representatives from Office of the Municipal
Treasurer
Market Inspector
(f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall
include among others, the name and address of the operator and the number and brand of
tricycles owned and operated by said operator.
Article F. Permit Fee on Pedaled Tricycle
Section 3F.01. Imposition of Fee. - There shall be collected from the owner of pedaled
tricycle operated within the Municipality, a permit fee of One Hundred Pesos (P 100.00) per
annum.
Section 3F.02. Time of Payment. - The imposed herein shall be due on the first day of
January and payable to the Municipal Treasurer within the first twenty (20) days of January
of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the
permit fee shall be paid without the penalty within the first twenty (20) days of the quarter
following the date of purchase.
Section 3F.03. Administrative Provisions. -
(a) A metal plate or sticker shall be provided by the owner of the pedaled tricycle
granted a permit.
(b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing
information such as the make and brand of the tricycle, the name and address of the
owner and the number of the permit plate.
Article G. Permit Fee for Cockpits Owners/Operators/Licensees/

Promoters and Cockpit Personnel and Other Rules and Regulations in the
Operation of Cockpit
Section 3G.01. Definitions. - When used in this Article:
(a) Cockpit (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.
(b) Cockfighting (tari)– is the sport of pitting or evenly matching gamecocks to engage
in an actual fight where bets on either side are laid. Cockfighting may also be
formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different
Philippine localities.

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

foreign gamecockers or cockfighting "afficionados"" with "pot money" awarded to
the proclaimed winning entry.
(e) Regular cockfight means a cockfight held on Sundays and/or legal holidays, not
otherwise prohibited by law, proclamation or order from duly constituted authority.
(f) Special Cockfights means a cockfight held on the days other than Sundays and legal
holidays and for special purpose.
(g) Special Permit- a special permit secured from the local government to hold a
cockfight on the days other than Sundays and legal holidays.
(h) Bet manager (kasiador) – a person who calls or take care of bets for every cock from
the owner of the gamecocks or from the cockfight and thereafter distributes winning
bets to the winner after deducting certain commission; except in the case of draw
where the bets of both sides shall be returned in full amount.
(i) Bet taker or Promoter (Masiador)- refers to a person who alone or with another
initiates a cockfight and/or calls and take care of bets from owners of both
gamecocks and those of other bettors before he orders commencement of the
cockfight thereafter distributes won bets to the winners after deducting a certain
commission, or both.
(j) Gaffer (Mananari) -refers to a person knowledgeable in the art of arming fighting
cocks with gaffs on one or both legs.
(k) Referee (Sentenciador) refers to a person who watches and oversees the proper
gaffing of fighting cocks; determines the physical condition of gamecocks while
cockfighting is in progress, the injuries sustained by the cocks and their capability to
continue fighting, and decides and makes known his decision either by word or
gesture the result of the cockfighting by announcing the winner or deciding a tie in a
contest game.
(l) Handler (sultador) – a person who personally takes custody and control of the
gamecock inside the arena and who actually releases the gamecocks for the actual
fight.
(m)Gamecock- refers to the domesticated fouls whether imported or locally breed, as

well as the native fighting cocks indigenous to the country especially breed, trained
and condition for cockfighting of for propagation and breeding purposes for eventual
use in cockfighting.
(n) Derby- commonly accepted mode of term of cockfighting where cocks are properly
weighed and matched in proportion of its weight, pot money, other than the

minimum bet prescribed by the management or promoter, or a cock fighting other
than an ordinary cockfight or carambola.
(o) Carambola- an actual combat of three (3) or more cocks and each cock is armed
with gaff; with or without bets.
Section 3G.02. Ownership, Operation and Management of Cockpit.
(a) Ownership, operation and management of cockpit. Only Filipino citizens not
otherwise inhibited by existing ordinances or laws shall be allowed to own, manage
and operate cockpits. Cooperative capitalization is encouraged.
(b) Cockpit-size and construction. Cockpits shall be constructed and operated within
the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence
of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are
constructed within or near existing residential or commercial areas, hospitals, school
buildings, churches or other public buildings. Owners, lessees, or operators of
cockpits which are now in existence and do not conform to this requirement are
required to comply with these provisions within a period to be specified by the
Municipal Mayor. Approval or issuance of building permits for the construction of
cockpits shall be made by the Municipal Engineer in accordance with existing
ordinances, laws and practices.
Another cockpit may be allowed to operate and establish aside from the existing
licensed cockpit within the territorial jurisdiction of the Municipality of Piñan;
provided however, that the said cockpit should not be established within the radius of
fifteen (15) kilometers from the existing licensed cockpit of this municipality;
subject to approval of the Sangguniang Bayan and the Sangguniang Pambarangay
where the said cockpit is located; and it must be in accordance with the last
preceding paragraph hereto.
(c) Holding of cockfights. Except as provided in this Article, cockfighting shall be

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

to the preceding subsection hereof, the holding of cockfights may also be allowed for
the entertainment of foreign dignitaries or for tourists, or for returning Filipinos,
commonly known as "Balikbayans", or for the support of national fund-raising
campaigns for charitable purposes as may be authorized upon resolution of the
Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege

shall be extended for only one (1) time, for a period not exceeding three (3) days,
within a year.
(e) Holding of cockfights under special permit. Outside of a licensed cockpit, derby
and ordinary cockfight may be allowed through a special permit only in the
following cases: (1) for not more than three consecutive days excluding Sundays and
not more than once in a calendar year; and (2) on the occasion of an agricultural,
industrial or commercial fair anniversary of the foundation of this Municipality or
the barangay, Christmas, pintakasi in support to the fund raising campaign of
charitable organizations with good track record. This special permit shall be issued
by the Municipal Mayor upon recommendation of the Sangguniang Bayan.
Section 3G.03. Licensing of Cockpit. No cockpit shall be allowed to operate unless a permit
and a license have been made duly issued by the Municipal Mayor and the Municipal Treasurer,
respectively, in accordance with this code. Other requirements prescribed by law but not
specified in this ordinance shall likewise be complied with by the applicant.
Requirement for licensing of the cockpit: The following must be complied with
before the issuance of a license, viz:
a) New license- Every application for new license to operate and maintain a cockpit shall
be submitted to the Municipal Mayor accompanied with the following:
1. Resolution of the Sangguniang Pambarangay where the cockpit is located

allowing the establishment and operation of the same and with concurring
opinion of the Sangguniang Bayan.
2. The location and vicinity plan of the cockpit.
3. The cockpit building plan/design duly approved by the Municipal Engineer

with his certification that the said cockpit is constructed in accordance with this
code; however, temporary structure/building to be utilized as cockpit at the
beginning of the operation may be allowed to determine the viability of its
operation, but said period shall not exceed two (2) years. Thereafter the building
must be in accordance with the provision of this code.
b) Annual Renewal of License to operate a cockpit- Every renewal of license to operate

cockpit shall be submitted to the Municipal Mayor not later than December 15, of each year and
shall be accompanied with the following:
1. Resolution of the Sangguniang Bayan recommending the renewal of its

license to operate and maintain a cockpit.
2. Certification of the Municipal Engineer to the effect that the cockpit building
is in good condition and that the rules and regulation pertaining to the building
maintenance has been observed by the licensee.
3. Official receipts of all the required fees in the operation as prescribed in this
code.

Section 3G.04. Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act
as such in any cockfight in the Municipality without first securing a license renewable every
year on their birth month from the Municipality where such cockfighting is held. Only gaffers,
referees, bet takes, or promoters licensed by the Municipality shall officiate in all kinds of
cockfighting authorized herein.
Section 3G.05. Imposition of Fees. - There shall be collected the following Mayor's Permit
Fees from cockpit operators/owners/licensees and cockpit personnel:
(a) From the owner/operator/licensees of the cockpit:
PARTICULAR Amount of Fee

(a) For the owner/operator/licensee of the cockpit:
1. Application filing fee

2. Annual cockpit permit fee P 200.00
P 1,000.00
(b) From cockpit personnel:
1. Promoters/hosts P 400.00
2. Pit Manager P 400.00
3. Referee P 300.00
4. Bet taker/“Kristo”/”Llamador” P 300.00
5. Bet Manager/“Maciador”/”Kasador” P 300.00
6. Gaffer “Mananari” P 300.00
7. Cashier P 300.00
8. Derby Matchmaker P 300.00/derby
9. Cock taker (Mananambal) P 200.00
c) For promotion or derbies P 1,200.00
d) Derby Assessment
1. With registered bets (Pasadas) of
500.00 or less winning cock to be P 30.00/winning
paid by the owner. cock
2.With minimum bet or more than
550.00 but less than P2,000.00 P50.00/winning
3. With minimum bet or more than cock
P2,000.00 but less than P100.00/winning
P5,000.00 cock
4.With minimum bet of P5,000.00 P150.00/winning
and above Cock
e) Ordinary Cockfight regardless of the amount of P15.00/winning cock
bet
f) Per Sultada: (International Derby) 2,000.00
Ordinary 3,000.00
Special

(b) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit
referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality.
No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the
above-mentioned personnel unless he has registered and paid the fee herein required.
(c) Other fees and business taxes required in the operation of a regular cockpit.
Business Tax See Chapter II, Article A,

Section 2A.02 (l)
Health/Sanitation 200.00/annum
Inspection Fee
Garbage Fee 300.00/annum
Municipal Engineer’s 300.00/annum

Safety Clearance Fee
Police Clearance 200.00/annum
Section 3G.06. Time and Manner of Payment. –
(a) The application filing fee is payable to the Municipal Treasurer upon application for
a permit or license to operate and maintain cockpits.
(b) The cockpit registration fee is also payable upon application for a permit before a
cockpit can operate and within the first twenty days of January of each year in case
of renewal thereof, January 20;
(c) The permit fees on cockpit personnel shall be registered in the Office of the
Municipal Mayor and shall be paid in the Office of the Municipal Treasurer before
they participate in a cockfight. Such registration is valid for one year and valid only
within this Municipality. The Municipal Mayor may revoke such permit for cause
which shall be determined by the Committee on Sports and Amusement of the
Sangguniang Bayan.
Section 3G.07. Fees for Special cockfights- Special permit fee for special cockfight regardless
of whether it be a derby or an ordinary cockfight maybe granted to the operators in accordance
with the provision of this code, provided that the application thereof shall be filed with the
Office of the Municipal Mayor fifteen (15) days before the event, and provided further that the
payment of the required special permit shall be paid ten (10) days before the start of the event.
Application shall be accompanied with a copy of the proclamation authorizing the fund raising
campaign and/or other document showing that an agricultural, commercial, or industrial fair ,
anniversary celebration of the founding municipality or barangay and a letter request of the
organization seeking to hold a fund raising drive must also accompany with the application for
special cockfights.
The following fees shall be paid before the permit for special cockfight shall be issued:
Mayor’s Permit Fee:
 Ordinary cockfights under special permit 500.00/day
 Derby under special permit 650.00/day
 Special Derby –

Assessment for Promoters:
Two-cock Derby P 500.00
Three-cock Derby P 1,000.00
Four-cock Derby P 1,500.00
Five-cock Derby P 2,000.00
Garbage Fee 200.00

Municipal Engineer’s Safety Clearance Fee 100.00
Police Clearance 150.00
Section 3G.08. Other gambling games prohibited.- No gambling of any kind other than
cockfighting shall be allowed or permitted within the premises of the cockpit. The operator and
or manager of the said cockpit shall be criminally liable for violation hereof in accordance with
existing laws.
Section 3G.09. Prohibition of minors. Minors aging 18 years old and below are not allowed to
enter the cockpit. The word cockpit shall apply to the bleachers, ringside and arena of the
cockpit. The operator or manager shall be responsible person for the strict compliance with this
provision. Licensed cockpit not operating within the period of twelve (12) months without just
cause shall be a ground for the revocation of its license. However, a new applicant may be
allowed to apply for a license to operate the new cockpit subject to the provisions of this code
and other existing laws, rules and regulations.
Section 3G.10. Applicability Clause. - The provision of PD 449, otherwise known as the
Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such
other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding
of cockfights in this Municipality of Piñan, Zamboanga del Norte.
Section 3G.11. Penal Provision. – Operator/manager of license cockpit who violates any of the
provisions of this Code in relation to cockpit management and operation shall suffer the
following penalties:
a. A fine of Two Thousand Pesos ( P 2,000.00) or imprisonment of not less than one (1)
month but not more than six (6) months, or both at the discretion of the Court, without
prejudice to filing a separate case for illegal gambling penalized under existing national
laws and/or automatic revocation of the Mayor’s Permit.
Article H. Permit Fee on Occupation or Calling Not

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

OCCUPATION OR CALLING
Annum
(a) On employees and workers in generally considered
“Offensive and Dangerous Business Establishments” P 350.00

(b) On employees and workers in commercial establishments
who cater or attend to the daily needs of the inquiring or P 300.00
paying public
(c) On employees and Workers in food or eatery P 200.00

establishment
(d) On employees and workers in night or night and day P 100.00

establishment
(e) All occupation or calling subject to periodic P 350.00

inspection, surveillance and /or regulations by the
Municipal Mayor, like animal trainer, auctioneer,
barber, bartender, beautician, bondsman,
bookkeeper, butcher, blacksmith, carpenter, carver,
chamber-maid, cook, criminologist, electrician, electronic
technician, club/floor manager. Forensic electronic
expert, fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-up
artist, manicurist, masonry worker, masseur attendant
mechanic, certified “hilot”, painter, musician, pianist,
photographer (itinerant), professional boxer, private
ballistic expert, rig driver (cochero), taxi, dancer, stage-
performer salesgirl, sculptor, waiter or waitress and
welder
Section 3H.02. Exemption. - All professionals who are subject to the Professional Tax
imposition pursuant to Section 139 of the Local Government Code; and government
employees are exempted from payment of this fee.
Section 3H.03. Person Governed - The following workers or employees whether working
on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed
herewith;
(a) Employees or workers in generally considered offensive and dangerous business

establishment such as but not limited to the following:
(1) Employees or workers in industrial or manufacturing establishment such as:

Aerated water and soft drink factories; air rifle and pellets manufacturing; battery
charging shops, blacksmith; breweries; candy and confectionery factories;
canning factories; coffee cocoa and tea factories; cosmetics and toiletries
factories; cigar and cigarette factories; construction and / or repair shops of
motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard
factories; electric bulbs or neon lights factories; electric plant, electronics
manufacturing; oxidizing plants; food and flour mills; fish curing and drying
shops; footwear factories, foundry shops; furniture manufacturing; garments
manufacturing, general building and other construction jobs during the period of
construction; glass and glassware factories; handicraft manufacturing; hollow
block and tile factories; Ice plants; milk, ice cream and other allied products

factories; metal closure manufacturing; iron steel plants; leather and leatherette
factories; machine shops, match factories, paints and allied products
manufacturing; plastic products factories, perfume factories; plating
establishment; pharmaceutical laboratories, repair shops of whatever kind and
nature; rope and twine factories; sash factories; smelting plants; tanneries; textile
and knitting mills; upholstery shops; vulcanizing shops and welding shops.
(2) Employees and workers in commercial establishments cinematography film

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

commercial establishments who are normally exposed to excessive heat, light,
noise, cold and other environmental factors which endanger their physical and
health well-being.
(b) Employees and workers in commercial establishment who generally enter or attend
to the daily needs of the general public such as but not limited to the following:
Employees and workers in drugstores; department stores; groceries supermarkets;
beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in
paying outlets of public utilities corporation, except transportation companies; and other
commercial establishment whose employees and workers attend to the daily needs of the
inquiring o paying public.
(c) Employees and workers in food or eatery establishments such as but not limited to the
following:
(1) Employees and workers in canteen, carinderia, catering services, bakeries, ice
cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and
soda fountains;
(2) Stallholders, employees and workers in public markets;
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in night or night and day establishments such as but not limited to
the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls;
cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the
like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar
establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private
detective or watchman security agencies; supper clubs and all other business
establishment whose business activities are performed and consumed during night time.

In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets,
sauna bath houses and other similar places of amusements, they shall under no
circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below
18 years of age to work as such. For those who shall secure the Individual Mayor’s
Permit on their 18th birth year, they shall present their respective baptismal or birth
certificate duly issued by the local civil registrar concerned.
( e) All other employees and persons who exercise their profession, occupation or calling within
the jurisdiction limits of the Municipality aside from those already specifically mentioned in
Section 3I.01.
Section 3H.04. Time and Manner of Payment - The fees prescribed in this Article shall be
paid to the Municipal Treasurer upon filing of the application for the first time and annually
thereafter within the first twenty (20) days of January and every quarter thereafter. The permit
fee is payable for every separate or district occupation or calling engaged in. Employer shall
advance the fees to the Municipality for its employees.
Section 3H.05. Surcharge for Late Payment. - Failure to pay the fee prescribed in this
Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five
percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same
time and in the same manner as the tax due.
In case of change of ownership of the business as well as the location thereof from
Municipality to another, it shall be the duty of the new owner, agent or manager of such
business to secure a new permit as required in this Article and pay the corresponding permit
fee as though it were new business.
Newly hired workers and/or employees shall secure their individual Mayor’s Permit from the
moment they are actually accepted by the management of any business or industrial
establishment to start working.
The individual Mayor’s Permit so secured shall be renewed during the respective birth month
of the permittee next following calendar.
Section 3H.06. Administrative Provisions. –
(a) The Municipal Treasurer shall keep a record of persons engaged in occupation and
/or calling not requiring government examination and the corresponding payment
of fees required under personal data for reference purpose.
(b) Persons engaged in the above mentioned occupation or calling with valid Mayor’s
Permit shall be required to surrender such permit and the corresponding Official
Receipt for the payment of fees to the Municipal Treasurer and to the Municipal
Mayor respectively for cancellation upon retirement or cessation of the practice of
the said occupation or calling.
Article I. Registration and Transfer Fees on Large Cattle.

Section 3I.01. Definition. - For purposes of this Article, "large cattle" includes a two-year
old horse, mule ass, carabao, cow or other domesticated member of the bovine family.
Section 3I.02. Imposition of Fee. - The owner of a large cattle is hereby required to register
said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued
to the owner upon payment of a registration fee as follows:
REGISTRATION AND TRANSFER Amount of Fee
(a) For Certificate of Ownership

* 1. One-Year old 75.00/head
2. Two-Year old or more 150.00/head
(b) For Certificate of Transfer

1. One-Year old 75.00/head
2. Two-Year old or more 150.00/head
(c) For Certificate of Private Brand P 200.00
The transfer fee shall be collected only once if a large cattle is transferred more than once in
a day.
Section 3I. 03. Time and Manner of Payment. - The registration fee shall be paid to the
Municipal Treasurer upon registration or transfer of ownership of the large cattle.
Section 3I.04. Administrative Provisions. –
(a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age
of one (1) year.
(b) The ownership of large cattle or its sale or transfer of ownership to another person
shall be registered with the Municipal Treasurer. All branded and counter-branded
large cattle presented to the Municipal Treasurer shall be registered in a book
showing among others, the name and residence of the owner, the consideration or
purchase price of the animal in cases of sale or transfer, and the class, color, sex,
brands and other identification marks of the cattle. These data shall also be stated in
the certificate of ownership issued to the owner of the large cattle.
(c) The transfer of the large cattle, regardless of its age, shall be entered in the registry
book setting forth, among others, the names and the residence of the owners and the
purchaser; the consideration or purchase price of the animal for sale or transfer,
class, sex, brands and other identifying marks of the animals; and a reference by
number to the original certificate of ownership with the name of the Municipality
issued to it. No entries of transfer shall be made or certificate of transfer shall be
issued by the Municipal Treasurer except upon the production of the original
certificate of ownership and certificates of transfer and such other documents that
show title to the owner.

Section 3I.05. Applicability Clause. – All other matters relating to the registration of large
cattle shall be governed by the pertinent provisions of the Revised Administrative Code and
other applicable laws, ordinances and rules and regulations.
Article J. Fees on Impounding of Astray Animals
Section 3J.01. Definition. – When used in this Article.
(a) Astray Animal means an animal which is set loose unrestrained, and not under the
complete control of its owner, or the charge or in possession thereof, found roaming
at-large in public or private places whether fettered or not.
(b) Street and Public Places includes national, municipality, or barangay streets, parks,
plazas, and such other places open to the public.
(c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or
lots owned by an individual other than the owner of the animal.
(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic
members of the bovine family.
(e) Dog – a four –legged carnivorous animal, commonly kept as a pet or trained for used
in hunting, etc., generally a member of the canine family.
Section 3J.02. Imposition of Fee. – There shall be imposed the following fees for each
day or fraction thereof on each head of astray animal found running or roaming at large, or
fettered in public or private places:
ASTRAY ANIMALS Amount of Fee
(a) Large Cattle P 60.00/day

(b) All other animals P 20.00/day
Section 3J.03. Time of Payment. – The impounding fee shall be paid to the Municipal
Treasurer prior to the release of the impounded animal to its owner.
Section 3J.04. Administrative Provisions. –
(a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby
authorized to apprehend and impound astray animals in the Municipal corral or a
place duly designated for such purpose. He shall also cause the posting of notice of
the impounded astray animal in the Municipal Hall for five (5) consecutive days,
starting one day after the animal is impounded, within which the owner is required to
claim and establish ownership of the impounded animal. The Municipal Mayor and
Municipal Treasurer shall be informed of the impounding.
(b) Impounded animals not claimed within five (5) days after the date of impounding
shall be sold at public auction under the following procedures:

1. The Municipal Treasurer shall post notice for five (5) days in three (3)
conspicuous places including the main door of the Municipal Hall and the public
markets. The animal shall be sold to the highest bidder. Within five (5) days
after the auction sale, the Municipal Treasurer shall make a report of the
proceedings in writing to the Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during the auction
sale, the impounding fees due and the cost of the advertisement and conduct of
sale to the Municipal Treasurer, otherwise, the sale shall proceed.
3. The proceeds of the sale shall be applied to satisfy the cost of impounding,
advertisement and conduct of sale. The residue over these costs shall accrue to
the General Fund of the Municipality.
4. In case the impounded animal is not disposed of within the ten (10) days from
the date of notice of public auction, the same shall be considered sold to the
Municipal Government for the amount equivalent to the poundage fees due.
Section 3J.05. It shall be unlawful for any owner/keeper of stray/loose tied animals to allow
their animal/s to roam around and/or to graze along streets, roads, plazas and parks,
nurseries, cemeteries, public lots, private farms/lot other than on areas or land owned or
tenanted by the owner/keeper concerned within the territorial jurisdiction of this
municipality.
Section 3J.06. Penalty. – Owners whose animals are caught astray and incurring damages
to plants and properties shall pay the following fines:
OFFENSES Amount of Fee
(a) First offense P 100.00
(b) Second offense P 500.00
(c) For the third offense and P 1,000.00 or not exceeding Two Thousand
each subsequent Pesos ( P 2,000.00) or imprisonment of not
offenses less than one (1) month but not exceeding six
(6) months or both at the discretion of the
court without prejudice to an independent
civil action for damages that may be
instituted by the owner of the property
damaged by the stray animal.
Article K. Cart or Sledge/Caretela or Calesa Registration Fee
Section 3K.01. Imposition of Fee. - There shall be collected a registration fee of Forty
Pesos (P 40.00) per annum for each animal drawn cart or sledge/calesa or caretela used in
this Municipality which shall be registered with the Office of the Municipal Treasurer.

Section 3K.02. Time and Manner of Payment. - The fee imposed herein shall be due and
payable within the first twenty (20) days of January of every year. For each cart or sledge
newly acquired after the first twenty (20) days of January, the permit shall be paid without
penalty within the first twenty (20) days of the quarter following the date of purchase.
Section 3K.03. Administrative Provisions. –
(a) A metal plate with a corresponding registry number shall be provided by the
Municipal Treasurer for every calesa or sledge, calesa or caretela at cost to the
owner.
(b) The Municipal Treasurer shall keep a register of all carts or sledges, calesa or
caretela which shall set forth, among others, the name and address of the owner.
Article L. Dog Vaccination Fee
Section 3L.01. Imposition of Fee – There shall be collected/imposed from every owner of
the dog a vaccination fee of Fifty Pesos (P50.00) for every dog vaccinated within the
territorial jurisdiction of this Municipality.
Section 3L.02. Time of Payment – The fee shall be paid to the Municipal Treasurer prior to
the vaccination of the dog in close coordination with the Municipal Agricultural Office and
the Office of the Municipal Veterinarian.
Section 3L.03. Administrative Provisions. –
1. Vaccination Against Rabies - means the inoculation of a dog with rabies vaccine
licensed for the species by the Bureau of Animal Industry, Department of
Agriculture. Such vaccination must be performed by trained individual from
BAU, Municipal Veterinarian Office and Municipal Agriculture Office.
(a) Every dog three (3) months of age and older should be submitted by the
owner for vaccination against rabies every year. Young dogs shall be
vaccinated within thirty (30) days after they have reached three months of
age.
(b) During free mass dog rabies vaccination campaign, every dog three (3)
months of age and older should be submitted by the owner for vaccination.
Dogs not submitted on the scheduled date or within one month thereafter
shall be exterminated under the supervision of the Municipal Rabies
Control Authority.
Becomes optional after a mass dog rabies vaccination campaign covering

at least 80% of the dog population.
2. It shall be the duty of each trained vaccination when vaccinating any dog to
complete certificate of rabies vaccination (in duplicate for each animal
vaccinated). The certificate shall include the following information.

(a) Owners name, address and telephone number if any
(b) Description of dog (color, sex, markings, age, name, species and breed if
any)
(c) Dates of vaccination and vaccine expiration if known
(d) Rabies vaccination tag number
(e) Vaccine produced
(f) Vaccinator's signature
(g) Veterinarians license number/ vaccinator's address
3. The dog owner shall be provided with a copy of the certificate. The veterinarian/
vaccinator will retain one copy for the duration of the vaccination. A durable
metal or plastic tag, serially numbered issued by the veterinarian/ vaccinator, shall
be securely attached to the collar of the dog.
NOTE : The above provisions may not apply in a mass vaccination program. During a free mass dog
vaccination, the cost shall be borne by the owner after the scheduled date.
4. Dog Registration or Licensing - Every dog shall be registered by their owner upon
reaching the age of three (3) months and every year thereafter. Unvaccinated dogs
registered after reaching the age of three (3) months and dogs three (3) months
old and above not previously registered shall be vaccinated upon registration. The
dog owner shall pay such registration fee as may be determined by the Municipal
Council. The registration officer shall provide the owner with a certificate of
certification for the dog and affix to a distinguished collar tag as proof of
registration.
5. Elimination of Unregistered Dog - Unregistered dogs over the age of four (4)
months shall be seized and humanely exterminated under the supervision of a
licensed veterinarian or the Municipal Rabies Control Authority or vaccinated
under the provisions of Section 4G.03.
The licensed veterinarian/ trained vaccinator or the Municipal Rabies Control

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

Authority or a police officer may enter any land for the purpose of seizing or
exterminating a dog which is liable to be seized under this section.
NOTE : Elimination is based on the presence or absence of a dog tag and/ or a registration or
vaccination certificate.

The Municipal Veterinarian and the Municipal Agricultural Officer is tasked to
determine the age of the dogs.
6. Reporting of Biting Incidents - The owner of a dog which has bitten any person
and the person who has been bitten shall, within 24 hours of the occurrence, report
the incident to the Municipal Rabies Control Authority, a health care worker or a
police officer receiving such information who shall immediately transmit it to the
Municipal Rabies Control Authority for investigation.
7. The owner of a dog which has bitten any person shall be responsible for all the
Treatment and dog examination.
8. Financial support for the activity shall be borne by the Municipal Government and
the Barangay Government.
Section 3L.04. Penalty – Any dog owner who fails to abide by any of the provisions of this
ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos.
It shall be the responsibility of the Municipal Rabies Control Authority to administer this
ordinance, and to promulgate the necessary rules and regulations for its implementation.
Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined
under Section 1 of this article.
Article M Permit Fee for Agricultural Machinery

and Other Heavy Equipment
Section 3M. 01. Imposition of Fees. – There shall be collected an annual permit fee at the
following rates for each agricultural machinery or heavy equipment rented out in this
Municipality.
Rate of Fee Per

KINDS OF MACHINERY & EQUIPMENT
Annum
(a) Hand Tractors P 150.00

(b) Light Tractors P 150.00
(c) Heavy Tractors P 200.00
(d) Bulldozer P 300.00
(e) Forklift P 200.00
(f) Heavy Graders P 300.00
(g) Light Graders P 200.00
(h) Mechanized Threshers P 150.00
(i) Manual Threshers P 75.00
(j) Cargo Truck P 100.00
(k) Dump Truck P 200.00
(l) Road Rollers P 300.00
(m) Backhoe P 300.00
(n) Payloader P 300.00
(o) Brush Cutter P 200.00
(p) Transit/Mixer Truck P 200.00
(q) Bagger Mixer P 200.00

(r) Kuliglig/Mud Boat P 75.00
(s) Powersaw P 350.00
(t) Rock Crusher P 350.00
(u) Batching Plant P 300.00
(v) Transit/Mixer Truck P 350.00
(w) Crane P 350.00
(x) All other heavy equipment not registered with P 150.00
LTO
Other agricultural machinery or heavy P 200.00
equipment not enumerated above
Section 3M.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 3 M.03. Administrative Provisions. – The Municipal Treasurer shall keep a

registry of all heavy equipment and agricultural machinery which shall include the make and
brand of the heavy equipment and agricultural machinery and name and address of the
owner.
Article N. Permit and Inspection Fee on

Machineries and Engines
Section 3N.01. Imposition of Fee. – There shall be imposed an annual inspection fee on
internal combustion engines generators and other machines in accordance with the
following schedules:
Rate of
KINDS OF MACHINERIES & ENGINES Fee Per
Annum
(b) Internal combustion engines
1. 2Hp and below P 100.00

2. 5Hp and below but not lower than 3Hp P 150.00
5. Above 15Hp P 300.00
(b) Other stationary engines or machines
1. 3Hp and below P 150.00

5. Above 14Hp P 350.00
(c) Electrical generators and other machine propelled by electric motors

will be levied the same rates found in subsection (1).

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

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

Combustible Materials
Section 3O.01. Imposition of Fee. – There shall be collected an annual permit fee for the
storage of combustible materials at the rates as follows:
KINDS OF FLAMMABLE AND COMBUSTIBLE Rate of

MATERIALS Fee
(a) Storage of gasoline, diesel, fuel, kerosene and similar
products
1. 500 to 2,000 liters P 500.00

2. 2,001 to 5,000 liters P 600.00
3. 5,001 to 20,000 liters P 850.00
4. 20,001 to 50,000 liters P 1,000.00
5. Over 100,000 liters P 1,500.00
(b) Storage of cinematographic film P 600.00

(b) Storage of celluloid P 400.00
(d) Storage of Calcium carbide
1. Less than 50 cases P 500.00

2. 50 to 90 cases P 700.00
3. 100 or more cases P 1,000.00
(e) Storage of tar, resin and similar materials
1. Less than 1,000 kls P 500.00

2. 1,000 to 2,500 kls P 600.00
3. 2,500 to 5,000 kls P 700.00
4. Over 5,000 kls P 1,000.00
(f) Storage for coal deposits
1. Below 100 tons P 800.00

2. 100 tons or above P 1,000.00
(g) Storage for combustible, flammable or explosive

substance not mentioned above P 500.00

Section 3O.02. Time of Payment. – The fees imposed in Article shall be paid to the
Municipal Treasurer upon application for his permit with the Mayor to store the
aforementioned substances.
Section 3O.03. Administrative Provisions. –
(a) No person shall keep or store at his place of business any of the following
flammable, combustible or explosive substances without securing a permit therefor.
Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in
and used by launches or motor vehicles shall be exempt from the Permit fee herein
required.
(b) The Mayor shall promulgate regulations for the proper storing of said substances and
shall designate the proper official and shall supervise therefor.
Article P. Permit Fee for Temporary Use of Solar Dryers, Roads, Streets,
Sidewalk, Alleys, Patios, Plazas and Playgrounds
Section 3P.01. Imposition of Fee. – Any person that shall temporarily use and/or occupy
a solar dryers, street, sidewalk, or alley or portion thereof in this municipality in
connection with their construction works and other purposes, shall first secure a permit
from the Mayor and pay a fee in the following schedule:
PURPOSE Rate of Fee
1. For construction, shops business P 100.00/sq.m. per week or

or shows fraction thereof
2. More than one month to one P 150.00/sq.m. per month

year
3. More than one year P 200.00/sq.m. per month
4. For Drying any article or goods P 30.00/sq.m. per day
For wakes and other charitable
5. religious and educational Exempt provided a
purposes corresponding permit is
secured prior to such use
and/or occupancy.
Section 3P.02. Time of Payment. – The fee shall be paid to the Municipal Treasurer
upon application of the permit with the Municipal Mayor.
Section 3P.03. Administrative Provisions. – The period of occupancy and/or use of the
solar dryer, street, sidewalk, or alley or portion thereof shall commence from the time the
construction permit is issued and shall terminate only upon the issuance of the certificate
of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer
the area occupied for purposes of collecting the fee.

Article Q. Permit Fee for Excavation
Section 3Q.01. Imposition of Fee. There shall be imposed the following fees on every
person who shall make or cause to be made any excavation on public or private streets
within this Municipality.
KINDS OF EXCAVATION Amount of Fee

a) For crossing streets with concrete pavement
1. For crossing concrete pavement (minimum area 2.00

x 6.00m., 12 sq. m.) P 2,500.00
2. For crossing across base of streets with concrete

pavement, per linear meter (boring method) P 500.00/linear meter
(b) For crossing streets with asphalt pavement
1. Minimum fee P 2,000.00

2. Additional fee for each linear meter crossing the 200.00/linear meter
streets (minimum width of excavation, 0.80m)
(c) For crossing the streets with gravel pavement
1. Minimum fee P 500.00

2. Additional fee for each linear meter crossing the
streets (minimum width of excavation, 0.3m) P 100.00/linear
meter
(d) For crossing existing curbs and gutters resulting in P 450.00
damage
(e) Additional fee for every day of delay in excess of
excavation period provided in the Mayor’s permit P 100.00/day
Section 3Q.02. Time and Manner of Payment. – The fee imposed herein shall be paid to
the Municipal Treasurer by every person who shall make any excavation or cause any
excavation to be made upon application for Mayor's Permit, but in all cases, prior to the
excavation.
A cash deposit in an amount equal to One Thousand Pesos (P1,000.00) shall be deposited
with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be
forfeited in favor of the Municipal Government in case the restoration to its original form of
the street excavated is not made within fifteen (15 ) days after the purpose of the excavation
is accomplished.
Section 3Q.03. Administrative Provisions. –
(a) No person shall undertake or cause to undertake any digging or excavation, of any
part or portion of the Municipal streets of Piñan unless a permit shall have been first

secured from the Office of the Municipal Mayor specifying the duration of the
excavation.
(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and
excavation and shall determine the necessary width of the streets to be dug or
excavated. Said official shall likewise inform the Municipal Treasurer of any delay
in the completion of the excavation work for purposes of collection of the additional
fee.
(c) In order to protect the public from any danger, appropriate signs must be placed in
the area where work is being done.
Article R. Permit Fee on Circus and Other Parades
Section 3R.01. Imposition of Fee. –There shall be collected a Mayor's Permit Fee of Two
Hundred Fifty Pesos (P250.00) per day on every circus and other parades using banners,
floats or musical instruments carried on in this Municipality.
Section 3R.02. Time and Manner of Payment. – The fee imposed herein shall be due and
payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at
least five (5) days before the scheduled date of the circus or parade and on such activity shall
be held.
Section 3R.03. Exemption. – LGU sponsored, civic and military parades as well as
religious processions shall not be required to pay the permit fee imposed in this Article.
Section 3R.04. Administrative Provisions. –
(a) Any persons who shall hold a parade within this Municipality shall first obtain from
the Municipal Mayor before undertaking the activity. For this purpose, a written
application in a prescribed form shall indicate the name, address of the applicant, the
description of the activity, the place or places where the same will be conducted and
such other pertinent information as may be required.
(b) The Station Commander of the Philippine National Police shall promulgate the
necessary rules and regulations to maintain an orderly and peaceful conduct of the
activities mentioned in this Article. He shall also define the boundary within which
such activities may be lawfully conducted.
Article S. Permit Fee for the Conduct of Group Activities
Section 3S.01. Imposition of Fee. – Every person who shall conduct, or hold any
program, or activity involving the grouping of people within the jurisdiction of this
Municipality shall obtain a Mayor’s permit therefor for every occasion of not more than

twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the
following schedule:
KINDS OF ACTIVITY Amount of Fee
1. Conference, meetings, political rallies

and demonstration:
a. Inside buildings or halls P 100.00
b. Outdoor, in parks, plazas,
roads/streets, basketball court P 150.00
2. Dances P 100.00
3. Coronation and ball P 100.00
4. Promotional sales P 100.00
5. Stage presentations P 100.00
6. Holding parties P 100.00

( wedding, baptismal, others)
5. Other group activities P 100.00
Section 3S.02. Time of Payment. – The fee imposed in this article shall be paid to the
Municipal Treasurer upon filing of application for permit with the Municipal Mayor.
Section 3S.03. Exemption. – Programs or activities conducted by educational, charitable,

religious and governmental institutions free to the public shall be exempted from the
payment of the fee herein imposed, provided, that the corresponding Mayor’s Permit shall
be secured accordingly. Programs or activities requiring admission fees for attendance
shall be subject to the fees herein imposed even if they are conducted by exempt entities.
Section 3S.04. Administrative Provision. – A copy of every permit issued by the

Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the
Philippine National Police (PNP) of the Municipality who shall assign police officers to
the venue of the program or activity to help maintain peace and order.
Article T. Permit Fee on Film-Making
Section 3T.01. Imposition of Fee. – There shall be collected the following permit fee from
any person who shall go on location-filming within the territorial jurisdiction of this
Municipality.
Rate of Fee per

KINDS OF ACTIVITY
Filming

a. Commercial movies P 2,000.00
b. Commercial advertisements P 1,500.00
c. Documentary film P 1,000.00
d. Videotape coverage P 500.00
In cases of extension of filming time, the additional amount required must be paid prior to
extension to filming time.
Section 3T.02. Time of Payment. – The fee imposed herein shall be paid to the Municipal
Treasurer upon application for the Mayor's Permit within fifteen ( 15) days before location-
filming is commenced.
Article U. Permit Fee for Slaughter and Corral Fee
Section 3U.01. Imposition of Slaughter Fees. – There shall be collected the following
slaughter fees:
AMOUNT
KIND OF ANIMALS
OF FEE
FOR PUBLIC CONSUMPTION ON THE BASIS OF HEAD:
 Large cattle per head P 250.00
 Hogs per head 200.00
 Goats per head 150.00
 Sheep per head 150.00
 Others per head 100.00
FOR HOME CONSUMPTION ON THE BASIS OF HEAD:

 Large cattle per head P 200.00
 Hogs per head 150.00
 Goats per head 120.00
 Sheep per head 120.00
 Other per head 75.00
Section 3U.02. Time of Payment. –

a) Permit Fee- The fee shall be paid to the Municipal Treasurer after approval by the Municipal
Agriculturist on his application for a permit to slaughter.
b) Slaughter Fee- The fee shall be paid to the Municipal Treasurer before the slaughtered
animal is removed from the public slaughterhouse or before the slaughtering of the animal it is
takes place elsewhere outside the public slaughterhouse.
c) Corral Fee- The fee shall be paid to the Municipal Treasurer before the animal is placed or
kept in the Municipal 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.

Section 3U.03. Administrative Provisions –
a. Before any animal is slaughtered for public or home consumption, a permit therefor shall
be secured from the Municipal Agriculturist or to the Meat Inspector who shall determine
whether the animal is fit for human consumption. The permit shall bear the date and month of
issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said
permit number is entered and wherein the name of the permittee, the kind and sex of the animal
to be slaughtered appears.
b. The slaughter of any kind of animal for sale to, or consumption of, the public shall be done
only in the municipal slaughterhouse. The slaughter for animals intended for home consumption
may be done elsewhere except cattle; Provided, that the animal slaughtered shall not be sold or
offered for sale.
c. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for
branded cattle the production of certificate of ownership if the owner is the applicant or the
original certificate of ownership and the certificate of transfer showing title in the name of the
person applying for the permit if he is not the original owner. If the applicant is not the original
owner and there is no certificate of transfer made in his favor, one such certificate shall be issued
and the corresponding fee collected therefor.
For unbranded cattle that have not yet reached the required age for branding, the Treasurer shall
require such evidence as will be satisfactory to him regarding the ownership of the animal for
which permit to slaughter has been requested.
For unbranded cattle for the required age, the necessary owner’s and transfer certificates shall be
issued and the corresponding fees collected therefor before the permit is granted.
Article V. Slaughterhouse Management and Operation
Section 3V.01. The management, control and supervision as well as the operation of the
slaughterhouse owned by the Municipality of Piñan, Zamboanga del Norte shall be under the
Office of the Market Inspector.
Section 3V.02. The Office of the Municipal Treasurer shall serve as the coordinating office in
the enforcement and/or implementation of the guidelines and policies in the operation of the
slaughterhouse as prescribed in this ordinance and other existing laws.
Section 3V.03. The slaughterhouse shall be opened to the public or any interested individual
for slaughtering of livestock/animal subject however to the imposition of fees/charges
prescribed in this ordinance.
Section 3V.04. Place of Slaughter.- Slaughtering of any kind of livestock or animal intended
for sale for public consumption shall be done only in the said slaughterhouse.
The slaughter of livestock/animal intended for home consumption may be allowed elsewhere;
provided however that said animal slaughtered shall not be sold or offered for public sale.

Section 3V.05. Ante-mortem, post mortem and post abattoir control shall be conducted by the
duly authorized personnel of the Office of the Municipal Treasurer of this municipality.
Section 3V.06. Prior to and after being slaughtered in the slaughterhouse; livestock/animal
shall be properly inspected in order to determine if the same is fit for human consumption, and
likewise to find out if the animal is within the allowable age for slaughtering purposes and to
find out further if the animal is on its gestating period by which restriction of existing laws shall
be strictly complied with.
Section 3V.07. No meat shall be sold in the public market of this municipality, unless it is duly
stamped by a Meat Inspector or any duly authorized representative as proof that the same has
undergone a post mortem inspection.
Section 3V.08. It shall be the duty of the Meat Inspector to enforce proper sanitation and
hygienic practices in the slaughterhouse and shall directly supervise the butchers, and other
workers who are active participants in the daily maintenance of the slaughterhouse.
Section 3V.10. Animals that stay in the holding pen for more than twenty-four (24) hours shall
be charged a “boarding fee” for every extra day of stay until the animal is slaughtered or
withdrawn.
Section 3V.11. Schedule of Inspection and Boarding Fees. The following fees and charges
shall be imposed for services rendered by the Meat Inspection Service and Municipal
Veterinarian or its licensed representative.
B. Ante-mortem inspection fees
Large Cattle 25.00/head

Hogs, Goats, Sheep 15.00/head
Poultry 1.00/kilo
C. Post-mortem inspection fees
Large Cattle Per head 25.00/head

D. Corral/Stockyard Fee
Large Cattle 80.00/head

E. Boarding Fees
Large Cattle 100.00/extra day/head
Hogs, goats, sheeps 50.00/extra day/head
Section 3V.12. Handling and dealing of meat intended for sale shall only be done by a duly
licensed meat handler and meat dealer, respectively.
Section 3V.13. Requirements for the issuance of a permit for the slaughter of large cattle, the
following documents shall be presented:

a. Certificate of ownership of large cattle, if the applicant is the original owner.
b. Certificate of Transfer of ownership showing the name of the applicant if he/she is not the
original owner.
c. For unbranded large cattle; branding and issuance of certificate of ownership shall be done
by a personnel of the Office of the Municipal Treasurer.
CHAPTER IV. SERVICE FEES
Article A. Secretary's Fees
Section 4A.01. Imposition of Fees. – There shall be collected the following fees from every
person requesting for copies of official records and documents from the offices of this
Municipality.
Amount
KINDS OF DOCUMENTS
of Fee
a) For every page or fraction thereof typewritten (not

including the certificate and notation) P 75.00
b. For each certificate of correctness (with seal of Office) P 100.00

written on the copy or attached thereto
c. For certifying the official act of the Municipal Judge or P 100.00

other judicial certificate with seal
d. For certified copies of any papers, records, decrees, P 100.00

judgment or entry of which any person is entitled to
demand and receive a copy (in connection with judicial
proceedings) for each page
e. For certifying official act of the Municipal Officials / P 50.00

other certificate/clearances
f. Photocopy or any other copy produced by copying P 2.00
machine per page
Section 4A.02. Exemption. – The fees imposed in this Article shall not be collected for
copies furnished to other offices and branches of the government for official business, except
for those copies required by the Court at the request of the litigant, in which case, charges
shall be in accordance with the above-mentioned schedule.
Section 4A.03. Time and Manner of Payment. – The fees shall be paid to the Municipal
Treasurer at the time the request, written or otherwise, for the issuance of a copy of any
Municipal record or document is made.

Article B. Local Civil Registry Fees
Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the
Municipal Civil Registrar of this Municipality the following fees:
A. Marriage Related Fees:

1) Application fee
a) Resident P 350.00
b) Non-resident P 400.00
2) License fee 100.00
3) Solemnization fee 600.00
4) Family Planning/marriage counseling fee
(including certificate) 50.00
a) regular schedule P 200.00
b) special schedule P 300.00
B. Birth Related Fees:
1) Registration of birth 200.00
2) Certificate of Birth 100.00
3) Certified true copy of birth
4) -for local use 75.00
-for travel abroad 100.00
C. Death Related Fees:
1) Registration of Death 200.00
2) Certification of Death 100.00
3) Burial permit fee 100.00
4) Certified true copy of death certificate 50.00
5) Fee for exhumation of cadaver 100.00
6) Fee for the removal of cadaver 100.00
7) Fee for the transfer of cadaver to other place
100.00
(Note: As a nation policy, registration of births, deaths, marriages, and
foundling are free of charge pursuant to the provisions of OP Proclamation No.
326 dated February 14, 1994 as amended by Proclamation No. 436 dated
August 9, 1994 issued by the Office of the President and under an Unnumbered
Memorandum from the Office of the Civil Registrar General dated February 16,
1994 and also under DILG MC-94-154 dated September 8, 1994)
D. For Registration Fee of the following:
1) Legitimation 300.00
2) Adoption 500.00

3) Filing fee of petition for correction of clerical
or typographical error 1,000.00
For change of first name or nickname( RA 3,000.00

10172)
For indigent petition (exempt) Free of
(Rule 18, IRR of RA 9048) Charge
Service fee for migrant petition 500.00
Service fee for migrant petition for change of

first name 1,000.00
4) Legal separation or divorce 400.00
5) Naturalization 600.00
6) Annulment of marriage; declaration of
absolute nullity of marriage; court order
setting aside the decree of legal separation 800.00
7) Voluntary Emancipation of Minor 200.00
8) Court Decision Recognizing or
Acknowledging Natural Children or
Impugning or Denying Such Recognition 200.00
9) Judicial Determination of Paternity Affiliation 200.00
10) Court Decision or Order on the Custody of
Minors and Guardianship 200.00
11) Aliases 200.00
12) Repatriation or Voluntary Renunciation of
Citizenship 200.00
13) Civil Interdiction 200.00
14) Declaration or presumptive death of the
absent spouse; judicial declaration of absence 400.00
15) Compulsory recognition of child; voluntary
recognition of illegitimate child 200.00
16) Appointment of guardian; termination of
guardianship 200.00
17) Judicial determination of filiations 200.00
18) Judicial determination of the fact of
reappearance of absent spouse; if disputed 200.00
19) Naturalization certificate; cancellation of
naturalization certificate 600.00
20) Separation or revival of property rights 200.00
21) Emancipation of minor orphan 100.00
22) Affidavit of Reappearance 100.00
23) Acknowledgement 200.00
24) Acquisition and ratification of Artificial
Insemination 200.00
25) Authorization and Ratification to Contract
Marriage 200.00
26) Option to elect Philippine citizenship 200.00

27) Partition and distribution of properties of
spouses; child’s presumptive legitimacy 200.00
28) Marriage settlement and any modification
thereof 200.00
29) Repatriation document 200.00
30) Waiver of rights; interest on absolute
community of property 200.00
32) Other similar registerable instruments 200.00
33) Registration of legal instruments 200.00
NOTES: 1) Inquire with the LCR for updated NSO Circular on Schedule of Fees
2) [According to the Implementing Rules and Regulations of Republic Act No. 9048,
allowing the correction of clerical or typographical errors and change of first name or nickname
without the need of a judicial order, the Municipal Civil Registrar is authorized to collect from every
petitioner the following rates of filing fees:
1,000.00 for the correction of clerical error

P3,000.00 for the change of first name
It would seem, therefore, that the adjustment of rates for the registration of the civil status of
persons, e.g., legitimation, adoption, annulment of marriage, divorce/legal separation, and
naturalization, to rates along those authorized for change of name would be justified.]
Section 4B.02. Exemptions. – The fee imposed in this Article shall not be collected in the
following cases:
(a) Issuance of certified copies of documents for official use at the request of a
competent court or other government agency, except those copies required by courts
at the request of litigants, in which case the fee should be collected.
(b) Issuance of birth certificates of children reaching school age when such certificates
are required for admission to the primary grades in a public school.
(c) Burial permit of a pauper, per recommendation of the Municipal Mayor.
Section 4B.03. Time of Payment. – The fees shall be paid to the Municipal Treasurer
before registration or issuance of the permit, license or certified copy of local registry
records or documents.
Section 4B.04. Administrative Provision. – A marriage license shall not be issued unless a
certification is issued by the Family Planning Coordinating Council that the applicants have
undergone lectures on family planning.
Article C. Assessor’s Fee
Section 4C.01. Imposition Fee. – There shall be fees for services rendered in the Office of
the Municipal Assessor:
PURPOSE OF CLEARANCE Amount

of Fee
1. Assessor’s Annotation P 100.00

2. Certification Fee P 50.00
3. Inspection Fee P 100.00
4. Verification Fee P 50.00
5. Processing Fee for Transfer of Tax
Declaration P 100.00
6. Issuance of Tax Declaration P 50.00 -
7. Photocopy of Approved Subdivision Plan 10.00/sheet
Section 4C.02. Time of Payment. – The service fee provided under this Article shall be
paid to the Municipal Treasurer upon application for police clearance certificate.
Article D. PESO Office
Section 4D.01. Imposition Fee. – There shall be fees for services rendered in the PESO
Office:
Amount
PURPOSE OF CLEARANCE
of Fee
1. Special Recruitment Authority:

a) Overseas ( not more than 15 days) P 150.00
b) Local P 100.00
2. Certifications:
a) Pre-Employment Seminar for local P 75.00
applicants
3. Pre-Departure Orientation Seminar for Local
Applicants P 100.00
4. Certificate of Membership:
a) Tribal P 75.00
b) Overseas Filipino Worker P 100.00
c) Skilled Workers who have undergone P 100.00
training with the LGU P 100.00
5. Others P 100.00
NOTE: No fees shall be collected during Job

Fairs
Section 4D.02. Time of Payment. – The service fee provided under this Article shall be
Article E. Police Clearance Fee

Section 4E.01. Imposition Fee. – There shall be paid for each police clearance certificate
obtained from the Station Commander of the Philippine National Police of this Municipality
the following fees:
Amount
PURPOSE OF CLEARANCE
of Fee
1. Business Operation:
Capita Investment or Gross Receipts as of the
preceding calendar year:
 Over 30,000 but not more than P 75.00
200,000
 Over 200,000 P 100.00
3. For domestic employment, scholarship, study P 75.00
grant and other purposes not hereunder
specified
4. For change of name P 200.00
5. For application for Filipino Citizenship P 500.00
6. For passport or Visa application P 100.00
7. For firearms permit application P 400.00
8. For PLEB clearance P 75.00
9. For Court Clearance P 75.00
10. For other purposes not specified above P 75.00
Section 4E.02. Time of Payment. – The service fee provided under this Article shall be
Article F. Sanitary Inspection Fee
Section 4F.01. Imposition of Fee. – There shall be collected the following annual fees from
each business establishment in this Municipality or house for rent, for the purpose of
supervision and enforcement of existing rules and regulations and safety of the public in
accordance with the following schedule:
Amount of
ESTABLISHMENTS
Fee
1. For house for rent P 100.00
2. For each business, industrial, or agricultural establishment –

. - With an area of 25 sq. m. or more but less than 50 sq.
m. P 150.00
- With an area of 50 sq. m. or more but less than 100 sq.
m. P 175.00
- With an area of 100 sq. m. or more but less than 200
sq. m. P 200.00

sq. m. P 250.00
sq. m. P 300.00
- With an area of 1,000 sq. m. or more
P 350.00
Section 4F. 02. Time of Payment. – The fees imposed in this Article shall be paid to the
Municipal Treasurer upon filing of the application for the sanitary inspection certificate with
the Municipal Health Officer and upon renewal of the same every year thereafter within the
first twenty (20) days of January.
Section 4F.03. Administrative Provisions. –
(a) The Municipal Health Officer or his duly authorized representative shall conduct an
annual inspection of all establishments and buildings, and accessories and houses for
rent, in order to determine their adequacy of ventilation, general sanitary conditions
and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee imposed
herein before he issues the sanitary inspection certificate.
Article G. Service Fees for Health Examination
Section 4G.01. Imposition of Fee. – There shall be collected service fee for the physical
examination rendered by the Municipal Health Officer for which a medical certificate or
medico-legal certificate is issued, for the following purpose:
Amount
KINDS OF HEALTH EXAMINATION
of Fee
1. Conduct of physical examination P 100.00

2. For employment purposes P 100.00
3. For other purposes P 100.00
4. Medico-Legal P 100.00
5. Subsequent issuance of a copy of initial medical P 50.00
certificate issued by the MHO
Section 4G.02. Time of Payment. – The fee shall be paid to the Municipal Treasurer before
the physical examination is made and the medical certificate is issued.
Section 4G.03. Administrative Provisions. –
(a) Individuals engaged in an occupation or working in the following establishments are

hereby required to undergo physical and medical examination before they can be
employed and once every six months (6) thereafter.

1. Food establishments - establishments where food or drinks are
manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and night clubs - include dance instructors,
hostess, cooks, bartenders, waitresses, etc.
4. Tonsorial and beauty establishments - include employees of barber

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

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

condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their
employees who are required to undergo physical and medical examinations have
been issued the necessary medical certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health
examinations conducted, and the copies of medical certificates issued indicating the
name of the applicant, the date and the purpose for which the examination was made.
Section 4G.04. Penalty. A fine of Three Hundred Pesos (P300.00) shall be paid by the
owner, manager or operators of the establishment for each employee found to be without the
necessary medical certificates.
Article H. Service Fee for Garbage Collection
Section 4H.01. Imposition of Fee. – There shall be collected from every owner or operator
of a business establishment an annual garbage fee in accordance with the following
schedule:
Amount of
KINDS OF ESTABLISHMENTS Fee Per
Annum
Manufacturers, Millers, Assemblers, Processors and Similar Business
a. Not more than 100 sq. m. P 200.00
b. More than 100 sq. m. P 500.00
Hotels, Apartments, Motels and Lodging Houses

b. More than 100 sq. m. P 1000.00
Restaurants, Day and Night Clubs, Cafes, and Eateries

Hospitals, clinics, laboratories and similar business establishments

Note: Joint DENR-DOH Admin. Order No. 02, S. 2005 dated August 24, 2005 (Policies and Guidelines
on effective and proper handling, collection, transport, treatment, storage and disposal of health care
wasters.)
Movie houses and Retailers

Other business not mentioned above

b. More than 10 sq.m. P 150.00
Residential Houses P 50.00/month

Special Trip P 200.00/trip
Section 4H.02. Time of Payment. – The fees prescribed in this Article shall be paid to the
Municipal Treasurer on or before the tenth (10 th) day of every month or the authorized
representative who shall collect the said fee from the establishment.
Section 4H.03. Administrative Provisions. –
(a) For purposes of the imposition, the area of garbage collection shall only be the
business area of the town proper and Public Market.
(b) The owner or operator of the aforementioned business establishments shall provide
for his premises the required garbage can or receptacle, which shall be placed in
front of his establishment before the time of garbage collection.
(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every
month of the said business establishment to find out whether garbage is properly
disposed of within the premises.
(d) This Article shall not apply to business operators or establishments which provides
their own system of garbage disposal.
CHAPTER V. MUNICIPAL CHARGES
Article A. Rentals of Personal and Real Properties

Owned by the Municipality

Section 5A.01. Imposition. The following rates of rental fees for the use of real and personal
properties of this Municipality shall be collected:
A.
Item KINDS OF PROPERTY Rate of Rental Per Sq. meter
1) Land Only (per sq.m)
a) Located in commercial/industrial area P 50.00/month

b) Located in residential area P 25.00/month
c) others P 10.00/month
2) Building (per square meter of floor area)
a) Located in commercial/industrial area P 100.00/month

b) Located in residential area P 75.00/month
c) Others P 50.00/month
3) Heavy Equipment Private LGU/Barangay

a) Road Grader Model Cat C-120 750.00/hour 200.00/hour
b) Vibrator Road Roller 500.00/hour 125.00/hour
c) Backhoe Loader 1,000.00/hour 500.00/hour
Section 5A.02. Time of Payment. The fees imposed herein shall be paid to the Municipal
Treasurer or his duly authorized representative, before the use or occupancy of the property.
Article B. Rentals of Farm Tractor

Owned by the Municipality
Section 5B.01. Imposition. The following rates of rental fees for the use of farm tractor owned
in this Municipality shall be collected:
Rate of Rental Per

Item KINDS OF PROPERTY
hour
1) Farm Tractor
a) within the municipality P 600.00/hour and
gasoline 15 liters
per hour
b) outside the municipality P 800.00/hour and
gasoline 20 liters
per hour
Section 5B.02. Rules and Regulations.

1) No person or group of persons shall be allowed to rent/use the Farm Tractor unless 50% of
the rental shall be paid in advance to the Municipal Treasurer or his duly authorized
representative as down payment. Lease shall be treated on first-come-first served basis.
2) No person shall be allowed to operate the Farm Tractor unless designated by the Local Chief
Executive.
3) The operator must secure a trip ticket from the Municipal Agriculturist before any actual
operation is made.
4) The lessee will schedule the use of the farm tractor in the Office of the Municipal
Agriculturist and extend his payment to the Office of the Municipal Treasurer on the per hour
rate of utilization.
5) After every usage of the said farm tractor, the operator must report to the Municipal
Agriculturist for proper accounting of the accomplishment and other additional fees that need to
be collected. The operator shall return immediately the farm tractor to the designated parking
space.
Section 5B.02. Amendatory Provisions. Upon approval of this Code, the existing ordinance
specifically Municipal Ordinance No. 15-001, Series of 2015 “ An Ordinance Fixing the Rate
of rental of Farm Tractor owned by the Municipality of Piñan, Zamboanga del Norte” is hereby
repealed.
Article C. Planting Materials
Section 5C.01. Imposition/Pricing. There is hereby imposed the selling price of the following
planting materials:
Vermicast P 10.00/kilo
Vermiworm P 400.00/kilo
Seedlings P 25.00 each
Ornamental plants P 25.00 each
Section 5C.02. Time of Payment. The fees imposed herein shall be paid to the Office of the
Municipal Treasurer and present the Official Receipt to the Office of the Municipal Agriculturist
for the delivery of the goods being purchased.
Article D. Charges for Parking
Section 5D.01. Imposition of Fee. There shall be collected fees for the use of Municipal
owned parking area or designated streets for pay parking in accordance with the following
schedule:
ANNUAL RATES
NATURE
DAILY RATES
A) Day Parking Rates
Vehicle Type:

 Tricycle P 5.00/trip
 Private Cars and Service Vehicles P 5.00/trip
P 15.00/trip
P 50.00/trip
P 20.00/trip
 Passenger Jeepneys P 5.00/trip
 Cargo Trucks/Delivery Vans
 Passenger Bus
 Other type of vehicles
2) Overnight Parking Rates per night
All types of vehicles
 Tricycle P 10.00
 Private Cars and Service Vehicles P 20.00
 Passenger Jeepneys P30.00
 Cargo Trucks/Delivery Vans P 50.00
 Passenger Bus P 50.00
 Other type of vehicles P 10.00
Each barangay shall assist the Municipal government in ensuring compliance by car-
owning residents with the night-parking regulation and shall correspondingly receive a
twenty-five percent (25%) share of the fees collected from its area of jurisdiction.
3) Towing fee of P300.00 and impounding fee of P100/day shall be collected from
owners of vehicles who shall violate this Article.
Section 5D.02. Time of Payment. - The fees herein imposed shall be paid to the Municipal
Treasurer or to his duly delegated representative upon parking thereat.
Article E. Charges for Use of Waterworks System
Section 5E.01. Imposition of Charges. – The fees and charges provided herein shall be
collected for the water service rendered by Piñan Waterworks System of this Municipality.
KINDS OF SERVICE RATE OF FEES
1. For consumption not exceeding 10 cubic meters:
Residential Rate P 150.00
Commercial Rate 300.00
Industrial Rate 300.00
Institutional-
a.Government 150.00
b. Private 200.00
2. For every cubic meter in excess of 10 cubic meters:

Minimum:
Residential 25.00
Commercial Rate 45.00
Industrial Rate 45.00
Institutional
a.Government 25.00
b.Private 25.00
3. For Fish and Meat Section P 150.00 per 10
cubic meter
-in excess of 10 cubic meter P 25.00
4. For Transient Vendors
a) For every gallon (20 liters capacity) P 5.00
Other Charges:
5. a)Application Fee
b)Reconnection Fee 250.00/connection
c)Inspection Fee 300.00
d)Jetting e) 100.00/connection
Concrete Cutting 200.00/meter
f) Excavation & backfilling 200.00/meter
g) Installation Fee 50.00
h)Trenching/backfilling i) 500.00
Pipes Fittings and laying 50.00/meter
j) Asphalt cutting 30.00/meter
k) Tapping Fee 150.00/meter
l) Voluntary Disconnection fee 100.00
For every additional meter long of pipe in excess 50.00
6. of 6 meters free of fraction thereof shall be charged
with the following:
a) Earth and gravel excavation
b) Asphalted road 50.00
c) Cemented road 100.00
Tapping Fees 125.00
7. a) For ½” diameter
b) For ¾” diameter 50.00/connection
c) For 1” diameter 125.00/connection
Plumbing Services 175.00/connection
8. a) Leaking faucets
75.00/faucet or
b) Repair of pipeline outlet
c. Repair of water meter 75.00/hour
d. Other repairs 100.00/meter
50.00/hour
Section 5E. 02. Time of Payment. – The water rental is due and payable to the Office of the
Piñan Waterworks System within the first ten fifteen (15)0) days of the following month.
Section 5E.03. Rules and Regulations. –

1. That the applicant binds himself to abide with the policies, rules and regulations of the
Piñan Waterworks System now in force, aside from and distinct with those herein set forth,
and those maybe subsequently adopted and enforced designed to attain in fair and reasonable
distribution of water or intended to maintain a safe and potable water supply;
2. That the quality of all materials for and kind or type of fittings to be installed in the water
service connection by the applicant, shall conform to the standards and specification set by
the system before the water meter shall be prescribed by the Piñan Waterworks System;
3. That the applicant shall be liable for the cost of repair/replacement in case of loss or
damage to the properties of the municipal government through measure by or negligence of
applicant, or his agents or members of the household.
4. That the applicant shall allow duly authorized employee or representative of the Piñan
Waterworks System to enter his/her premises be liable at all reasonable hours without being
liable to trespass to dwelling for the purpose of installation or inspection of piping system,
water examination, meter reading, removing, replacing or otherwise disconnection of water
service in the event of the termination of this contract entered into or any reasonable purpose.
The applicant further agree to allow no one except authorized employee of the Piñan
Waterworks System to make alterations or changes in the water service connection
particularly, from the main line to the meter otherwise, the act of the applicant or his agent or
members of the household will be considered as an intention to pilfer or steal water.
5. That the applicant shall allow the free use of their lands or provide easement where the
pipelines of water system traverse their private/public property or land. The applicant shall
notify the Piñan Waterworks System in case of transfer of residence.
6. That the Municipal Government shall not be directly or indirectly responsible any loses or
damages that maybe suffered or incurred by the applicant by the reason for the interruption of
water service for causes beyond its control and by defective service connection.
7. That the Piñan Waterworks System shall provide water meter and installation thereof shall
be effective only after the corresponding payment shall have been paid to the Municipal
Treasurer and upon the approval of their applications.
8. That the Municipal Government of Piñan Water System has the right to disconnect the
water service of the applicant/consumer for any of the following reason;
a) Violations and non-compliance with the Piñan Waterworks System policies,

rules and regulations i.e. non-payment after two (2) consecutive months;
b) Failure to permit any personnel of the Municipal Government Water System to

enter into the premises of the applicant/consumer of any purposes
aforementioned;
c) Failure to comply with subsequent requirements of the Municipal Government

Water System designed to attain a fair and reasonable distribution of water and
intended to attain a safe and potable water supply;

d) Illegal use of booster pumps; and
e) Meter Tampering.
Section 5E.04. Administrative Provisions.
1. A written application/contract filed in the Office of the Piñan Waterworks System

owned by this Local Government Unit and duly approved by the Municipal Mayor
shall be required for any of the aforementioned services.
2. A cash deposit of Two Hundred (P 200.00) pesos shall be required of every

consumer/applicant before the initial services rendered. It shall answer for any unpaid
due and demandable water rental fees rendered in accordance with foregoing rates,
which shall automatically charge against the cash deposit of the applicant after failure
to pay the monthly rental fee within thirty (30) days of succeeding month.
The cash deposit shall be refundable by the Municipal Treasurer if the consumer
desires to withdraw the services of the system and all the water bills shall have been
fully paid.
3. For billing purpose, a water meter shall be read one month after its connection and
every month thereafter. The meter shall be sealed and the seal shall be broken only
when the meter is to be inspected, tested, or adjusted by the system. It shall be tested
at any reasonable time by the duly authorized representative/inspector of the system
or upon the request of the consumer and to be witnessed by him if he desires to do
so. If the testing of the water meter shows that same is defective, corresponding
adjustments shall be made and none shall be charged to the consumer. If no defect is
found in the meter, then the consumer shall pay to the system Fifty Pesos (P50.00)
for every 5/7” and ¾” of water meter and Eighty Five Pesos (P85.00) for every water
meter bigger than the above.
4. For the re-opening of service upon request of the consumer after it has been closed
for delinquency, Three Hundred Pesos (P 300.00) shall be charged if the services
closed at the metering point. If it is closed at the water meter or main pipe, the
consumer shall pay the cost of the street repair.
5. Service connection for domestic or residential use shall not pipe bigger than
one-half inch (1/2”) in diameter.
6. Service connection using pipes bigger than one-half inch (1/2”) diameter may be
allowed for commercial and/or industrial use only, provided that the applicant
thereof shall satisfactorily justify in his application the need of a bigger size which
shall in all cases be subject to the approval of the Municipal Mayor or Manager.
7. Every multi-door apartment shall have separate water service

connection and separate water meter for every occupant or leases therein.

8. The applicant shall bind himself/herself with application and contract for water
services as provided by the Waterworks Office.
Section 5E.05. Time of Payment. The water rental is due and payable to the Office of the
Municipal Treasurer within fifteen (15) days of the following month. Water consumer who
fails to pay the monthly rental/fees shall be given a grace period of thirty (30) days after
which shall be liable to the surcharge mentioned on the next session.
Section 5E.06. Surcharge for late payment. Failure to pay the fee prescribed inthis article
within the time required shall be subject the consumer to a surcharge of ten (10%) percent of
the original amount of fee due, such surcharge to be paid at the same time and in the same
manner as the fee due.
Section 5E.07. Penalty Clause. Any person or group of persons found violating any
provisions of this contract shall be punishable by a fine of not less than One Thousand Pesos
( P 1,000.00) but not exceeding Two Thousand Pesos ( P 2,000.00) or imprisonment of not
more than 30 days or both such fine and imprisonment at the discretion of the court.
Section 5E.08. The applicant shall bind himself/herself with APPLICATION AND
CONTRACT FOR WATER SERVICES as provided by the Waterworks Office which are
hereunder reflected:
=============================================
A.
APPLICATION FOR WATER SERVICE CONNECTION
Name:____________________________ Application No.:_____________

Location: _________________________ Classification:_______________
The undersigned has the intention to apply for the connection of water services
with LGU of Piñan Waterworks System to be used in the premises located at the
aforecited address. Likewise, she/he is willing to abide the rules and regulations as
provided in the Contract for Water Service Connection.
_____________________________
Applicant/Consumer
_________________________
Date
Recommending Approval:
_________________________
Waterworks Supervisor
APPROVED:
___________________________

Municipal Mayor
=========================================
B. CONTRACT FOR WATER SERVICE
KNOWN ALL MEN BY THESE PRESENTS:
This Contract for Water Service is executed by and between:
LOCAL GOVERNMENT UNIT OF PIÑAN, a government institution with

principal office address at Pinan, Zamboanga del Norte, represented by its Municipal
Mayor _______________________________, herein after referred to as “PINAN
WATERWORKS SYSTEM”;
- and-
___________________________________, Filipino, of legal age, married/single,

and a resident of _________________________________, Piñan, Zamboanga del
Norte, herein referred to as “APPLICANT”
WITNESSETH:
WHEREAS, LGU Piñan through the PINAN WATERWORKS SYSTEM is

engaged in providing water service for the constituents of the Municipality of Pinan,
Zamboanga del Norte, for a consideration in line with its venture for economic
enterprise;
WHEREAS, the CLIENT has filed a written application installation for water
connection with the Office of Piñan Waterworks System and the same be considered
effective upon approval by the Municipal Government;
NOW, THEREFORE, BOTH THE LGU PINAN AND THE CLIENT

HAVE AGREED TO ENTER INTO THE FOLLOWING TERMS AND
CONDITIONS:
1. That the applicant binds himself to abide with the policies, rules and regulations of
the Piñan Waterworks System now in force, aside from and distinct with those herein
set forth, and those maybe subsequently adopted and enforced designed to attain in
fair and reasonable distribution of water or intended to maintain a safe and potable
water supply;
2. That the quality of all materials for and kind or type of fittings to be installed in the
water service connection by the applicant, shall conform to the standards and
specification set by the system before the water meter shall be prescribed by the Piñan
Waterworks System;
3. That the applicant shall be liable for the cost of repair/replacement in case of loss or
damage to the properties of the municipal government through measure by or
negligence of applicant, or his agents or members of the household;

4. That the applicant shall allow duly authorized employee or representative of the
Piñan Waterworks System to enter his/her premises be liable at all reasonable hours
without being liable to trespass to dwelling for the purpose of installation or
inspection of piping system, water examination, meter reading, removing, replacing or
otherwise disconnection of water service in the event of the termination of this
contract entered into or any reasonable purpose.
The applicant further agree to allow no one except authorized employee of the Piñan
Waterworks System to make alterations or changes in the water service connection
particularly, from the main line to the meter otherwise, the act of the applicant or his
agent or members of the household will be considered as an intention to pilfer or steal
water;
5. That the applicant shall allow the free use of their lands or provide easement where
the pipelines of water system traverse their private/public property or land;
6. The applicant shall notify the Piñan Waterworks System in case of transfer of
residence.
7. That the Municipal Government shall not be directly or indirectly responsible for
any loses or damages that maybe suffered or incurred by the applicant by the reason
for the interruption of water service for causes beyond its control and by defective
service connection.
8. That the Piñan Waterworks System shall provide water meter and installation
thereof shall be effective only after the corresponding payment shall have been paid to
the Municipal Treasurer and upon the approval of their applications.
9. That the Municipal Government of Piñan Water System has the right to disconnect
the water service of the applicant/consumer for any of the following reason;
a) Violations and non-compliance with the Piñan Waterworks System policies,

rules and regulations i.e. non-payment after two (2) consecutive months;
b) Failure to permit any personnel of the Municipal Government Water System to

enter into the premises of the applicant/consumer of any purposes
aforementioned;
c) Failure to comply with subsequent requirements of the Municipal Government

Water System designed to attain a fair and reasonable distribution of water and
intended to attain a safe and potable water supply;
d) Illegal use of booster pumps; and
e) Meter Tampering.
10. Charges:
a. Application Fee ____________________

b. Reconnection Fee ____________________
c. Tapping Fee ____________________
d. Installation Fee _____________________
e. Inspection Fee ____________________
f. Materials ____________________
g. Guarantee Deposit ____________________
h. Others ____________________
TOTAL ____________________
11. That the Pinan Waterworks System shall provide the time of payment of water rental
which is due and payable to the Office of the Municipal Treasurer within fifteen (15) days of
the following month.
12. That if the applicant fails to pay the monthly rental/fees, he/she shall be given a grace
period of thirty (30) days after which, he/she is liable to the surcharges.
12. That the applicants abides to pay the surcharges of ten (10%) percent of the original
amount of fee due which shall be paid at the same time and in the same manner as the fee
due.
13. The LGU of Pinan shall impose a penalty to any person or group of persons found
violating any provisions of this contract shall be punishable by a fine of not less than One
Thousand Pesos ( P 1,000.00) but not exceeding Two Thousand Pesos ( P 2,000.00) or
imprisonment of not more than 30 days or both such fine and imprisonment at the discretion
of the court.
IN WITNESS HEREOF, the parties hereunto affixed their respective signature this
___________day of ______________, 20____in the ___________________________,
Pinan, Zamboanga del Norte, Philippines.
FOR THE LOCAL GOVERNMENT UNIT APPLICANT:

OF PINAN (PINAN WATERWORKS SYSTEM):
____________________________________ _____________________________
Municipal Mayor Consumer/Applicant
=============================================
Article F. Cemetery Charges for Existing Cemetery
Section 5F.01. Imposition of Fees. – There shall be collected fees for the existing Municipal
Cemetery lots other than lots covered in the Piñan Memorial Park Ordinance:
NATURE OF CHARGES Price
a. Lot per square meter P 2, 0500.00
Section 5F.02. Coverage. – The collection of fees cover to the existing lots already occupied
and those lots which are still available and not included in the Pinan Memorial Park. The

suppletory provision of this Code is needed to ensure that proper collection of fees will be
realized as part of LGU’s income.
Section 5F.03. Time of Payment. – The fee shall be paid to the Municipal Treasurer upon the
effectivity of this Code.
Section 5F.04. Administrative Provisions. –
(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this
Municipality located at Poblacion South, of this municipality.
(b) A standard cemetery lot shall be 1 x 2.44 meters.
(b) Except in cases allowed under existing laws and regulations, no person may be buried or
interred, permanently or temporarily, other than in properly designated cemeteries or
burial grounds.
(c) In addition to the burial permit, a certificate of death issued by the attending physician or
Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor,
Municipal Administrator, or any member of the Sangguniang Bayan shall be required.
(d) Any construction of whatever kind or nature in the public cemetery whether for
temporary or perpetual use shall only be allowed after the approval of a permit issued by
the Municipal Mayor, upon recommendation of the Municipal Health Officer.
(e) The Municipal Treasurer shall keep a register in account of the old cemetery, together
with such additional information as may be required by the Sangguniang Bayan.
Note: Please see the newly approved Cemetery Ordinance for the Piñan Memorial
Park for some payments being imposed.
Article G. Clearance Fees to Transfer or Ship Out the following Articles of Commerce
and Planted Trees
Section 5G.01. Imposition of Fee. There is hereby imposed a clearance for the transport of
the following articles of commerce outside the territorial jurisdiction of this municipality, viz:
AMOUNT
KIND OF COMMERCE
OF FEE
a) Livestock
1. Large cattle see Chapter
III, Art. J.
Section 3J.02
(b)

2. Hog or pigs (live weight) 20.00/ head
3. Goats and other livestock (live weight) 15.00/head
4. Chicken and other fowls (live weight):
* First 20 heads 20.00
* From 21 to 50 heads 30.00
* From 51 to 100 50.00
* From 101 or more 100.00
5. Cereals and Grains: ( cacao, coffee beans, corn: 5.00/sack
grains, grits, young ears; mongoes, palay, rice milled, peanuts,
rice and corn brand (tahop), sorghum, soya beans, castor beans
(tangan-tangan)and other kinds of beans
6. Copra
b) Forest Products: charcoal, firewood, rattan strings, rattan 2.00/sack
poles, logs and lumber materials, coco lumber 1.00/sack
1.00/bundle
.50/board feet
c) Agricultural products( fruits, vegetables, root crops and 5.00/sack
spices)
d) Other agricultural products 1.00/sack
e) Sand and gravel, fieldstone, rocks, earth fill and other road 10.00/cu.m
materials
f) Mineral Ores, coal, chromite, dolomites, limestones,etc. 10.00/metric
ton
g) Industrial products .25/pc.
Section 5G.02. Applicant for clearance to ship out goods or products for sale , or for
commercial disposition, shall be required to present clearance from the barangay captains
where goods or products came from before the clearance applied shall be issued.
Section 5G.03. To ensure collection of the fees imposed under this article, all vehicles
carrying the goods herein specified shall drop by and stop at the designated market
inspector’s office or at the designated revenue collector’s booth situated inside the Pinan
Public Market to facilitate the collection of fees. For fees below P 100.00 pesos shall be
issued cash tickets and for fees more than P 100.00 pesos shall be paid to the Municipal
Treasurer or his duly authorized representative.
Article H. Clearance Fees to Cut Trees
Section 5H.01. Imposition of Fee. There shall be collected for a clearance to cut trees within
the municipality.
AMOUNT
ACTIVITY
OF FEE
a) Clearance to Cut-planted trees privately owned and fruit

trees:

1. Inspection/ Verification Fee 100.00
2. Certification Fee ( Office of the MENRO) 50.00
Section 5H.02. Time of Payment. The fee imposed shall be paid to the Municipal Treasurer
upon filing an application for clearance with the Mayor. There shall be collected for a
clearance to cut trees within the municipality.
Section 5H.03. Administrative Provisions- The clearance to cut trees shall be issued only
upon presentation by the applicant of the necessary certification from the barangay and after
inspection by the authorized representatives from the Office of the Municipal Environment
and Natural Resources Office [MENRO] as to whether the tree can be legally cut and
transported under existing national laws. The clearance to cut and transport trees shall not be
construed as permits but are mere requirements required by the DENR in the issuance of the
corresponding permit. The DENR has the exclusive authority to issue permit to cut and to
transport trees.
Article I. Market Fees and Charges
Section 5I.01. Definition. – When used in this Article
a. Public Market- refers to the any building or structure of any kind, as designated by the
Sangguniang Bayan as Municipal Public Market.
b. Market Premises- refers to an open space in the compound: part of the lot consisting of bare
grounds, not covered by market buildings, usually occupied by transient vendors especially
during market days.
For purposes of this Article, buying and selling of goods in any place except those made by a
duly licensed establishment, within a radius of three (3) kilometers from the market compound
of the Piñan Public Market and all other markets established thereafter, are considered made
within the market premise and subject to market fees.
c. Market stall or room/booth- refers to the subdivision of the market, housing one class group of
allied goods, commodities or merchandise.
Section 5I.02. Rules and Regulations in the operation of the Piñan Public Market.
a. For purposes of this Article, permanent vendors occupying under the Piñan Public Market
either by stands or rooms shall pay the corresponding rental either on a day to day or monthly
basis. However, the leaseholder may opt to pay in advance his periodic rental, in which case he
shall enjoy the following privilege:
 20% discount if the total annual rental is paid in advance within the first 10 days of
January;
 5% discount if the total monthly rental is paid in advance on or before the first day of the
month where the rental accrues.

b. No leaseholder shall operate a business in the public market without first securing the
business permit nor shall sell or display any goods/items not covered by his business permit. He
shall at all times post the current business permit and his picture conveniently framed and hung
conspicuously on the unit he occupies.
c. No person shall be allowed to peddle, book, sell or offer for sale any article in the passageway
(pasilyo) of the main public market. However, peddlers may be allowed to sell at the terminal
area within the market provided they comply the following:1) Has paid the peddler’s permit;2)
They shall not board on passengers bus or jeepney; 3) selling shall be limited along the side of
the passenger buses while on parking; 4) Peddlers must wear an ID as issued by the Office of the
Municipal Treasurer.
d. Leaseholders shall at all times keep the leased unit on good sanitary condition and comply
strictly with all the sanitary and market rules and regulations in the LGU. He shall provide
garbage receptacles in their respective units.
e. The rental of market rooms or stands shall take effect at the start of the business operation but
in no case it shall be more than 30 days from the date of award. After the lapse of 30 days, the
lessee shall start to pay his rental to avoid surcharge equivalent to 30% of the amount due for
delayed payment.
f. Only fresh fish, marine products, salted and dried fish, meat, fruits and vegetables which are
safe and fit for human consumption shall be sold. Meat shall be properly inspected by the meat
inspector to determine whether it if fit for human consumption before it shall be sold or
displayed.
g. Cooked food shall be served in hot and be protected from contaminations of dirt, flies and
other contaminants.
h. Raw foods and all kinds of food that require no cooking shall be wrapped, covered or
enclosed in containers.
i. No person or leaseholder shall be allowed to display or place any article of commerce outside
the room or stands he occupies in the public market in order to avoid obstructions to market
goers.
j. The lessee shall not remove or alter structure of the room/stalls/stands awarded to him nor
introduce any improvement without the approval of the market committee.
k. The lessee shall not use the unit occupied as a family residence or sleeping quarters for his
helpers.
l. Business permit of leaseholders shall expire on December 31 of the year it was issued and
renewable every year thereafter unless sooner cancelled or revoked for cause.
m. The lessee shall not sell, sub-lease or transfer his right or privilege over the unit covered by
the lease contract nor permit other person to conduct business therein.
n. The lessee shall not use his right or privilege, whether directly or indirectly as collateral or

security for any loan agreement with any public or private entity.
o. Whenever the room/stall/stand remains idle or closed within a period of 60 consecutive days,
the same shall be declared abandoned and the lease contract shall be automatically terminated or
revoked and the business permit or license cancelled. In this case, the unit shall be declared
vacant and will be adjudicated and awarded to interested applicant thru public bidding in the
manner provided for in this ordinance without prejudice to collect the unpaid rental from
previous occupant.
p. Abandoned units eventually declared vacant by the Municipal Market Committee or for any
reason, the lessee has been rejected and is required to stop his business operation therein, all
articles in the said unit shall be moved out by the legitimate owner within a period of five (5)
days. After the lapse of five (5) days, said articles shall be taken in custody by the Municipal
Government for safekeeping. However, articles which easily deteriorate or decompose shall be
disposed of properly so as not to detriment the health of the public. The remaining articles not
claimed by the legitimate owner after ten (10) days from date of custody, shall be disposed thru
public auction. Proceeds of the auction shall be divided as follows:
50% shall go to the general fund of this LGU, and

50% shall be returned to the legitimate owner
q. This LGU shall not be responsible to the leaseholder of any loss or damage of property or any
article caused by fire, 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 stallholder or owner thereof.
r. Light and Water facilities- This LGU will provide for the wiring installation in every
market/stall with one convenient outlet as well as the installation of electric lights. However,
electric meter and entrance switch (planca) shall be at the expense of the lessee including its
application and registration with the ZANECO. Payment of electric bills shall likewise be at the
expense of the lessee as well as the replacement of damaged lighting facilities in the occupied
unit.
All lighting facilities outside the market room/stall including its maintenance and payment of
electric bills shall be at the expense of this LGU.
Payment of water bills shall also be at the expense of the respective lessee.
s. Term of Lease- The contract of lease for a stall/booth shall be for a period of one (1) year
renewable for another one year upon its expiration, unless sooner revoked in accordance with
the provisions of this article.
t. Vacancy of stall before the expiration of the lease. – If for any reason, a stall holder or lessee
discontinue 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.
u. Failure to pay the rent for a continuous period of three (3) months, shall, in either or both
cases, be a ground for the cancellation and revocation of the lease contract.
v. In case of death of the lessee- In case of the lessee dies, the contract of lease is deemed

terminated. If the deceased leaves a surviving spouse or children who desire to continue the
business of the deceased, the lease may be transferred to the spouse who shall be given the first
priority, or in the event the surviving spouse waives the privilege, the lease may be transferred to
any of the children upon application thereof. Provided that the successor shall pay 10% of the
total amount of the original bid and which amount shall accrue to the general fund of the LGU.
Provided further, that in case there are two or more children who are interested, it shall be
determined by drawing of lots.
If the deceased lessee is a single, preference shall be given to his or her parents, brothers or
sisters in the manner prescribed in this section.
w. Maximum number of room/stall/stand that could be awarded or leased to one person-

Every one person is entitled to be awarded to not more than two (2) units (room/stalls/stand)
combined. In the case of old market occupants who are not otherwise disqualified to participate
in the bidding, they each is also entitled to be adjudicated or awarded to one (1) unit, inclusive of
the one (1) unit privilege which is reserved for them and not open for bidding.
x. It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee
or personnel in the performance of his/her duties, nor shall parents allow their children to play in
or around their stalls or in the market premises.
y. It shall be the duty of the Market Administrator or his subordinates to take custody of
anything found or left inside the market compound. If the subject article remains unclaimed after
three (3) days, the same shall be returned over to the Municipal Police Station for safekeeping. If
the article so found is of a kind that is perishable and deteriorates, the same shall be disposed of,
in the manner as may be directed by the Municipal Treasurer, in accordance with law.
Section 5I. 03. Adjudication of Market Room/Stall/Stands.
a) There shall be created a Municipal Market Committee, with the following composition, viz:
Chairman: Municipal Mayor

Vice- Chairman: Municipal Treasurer
Members: Market Inspector
BPLO
SB Committee Chair on Market
President, Piñan Vendors Association
COA Representative
The personnel from the Office of the Municipal Treasurer shall serve as the technical working
group to assist to the Market Committee during the conduct of bidding.
b) The committee shall conduct the opening of bids in connection with the adjudication of
vacant or newly opened or constructed rooms/stalls or stands in the municipal market and to
certify the result of the bidding awarding to the winning bidders.
c) All vacant stalls/booth in the public market shall be adjudicated and awarded thru public
bidding in cash, and to the highest bidder, to be conducted by the municipal market committee.
d) Notice of the public bidding of vacant stalls/booths in the said public market shall be posted

in at least three (3) conspicuous places within the municipality or be published in a local
newspaper of general circulation in the province where the municipality belongs or through
broadcast networks; or shall be properly disseminated ten (10) days before the scheduled
opening of bids.
e) The Municipal Market Committee shall take charge and be responsible in receiving as well as
in the opening of sealed bids submitted together with the cash tendered, which shall be opened
in the public with the presence of the bidder or his duly authorized representative.
f) The highest bidder’ provided he/she meets all the qualifications and none of the
disqualifications for the lease or occupancy of the market room/stall/stand as provided for in this
ordinance, shall be declared the winning bidder. The following are the qualifications market
leaseholders, qualified to participate in the public bidding:
1. Must be at least 18 years old;

2. Filipino citizen; however, business with foreign capital may be allowed provided 60%
of the total capital must be owned by Filipino citizens;
3. Must not be delinquent in the payment of any tax, fees and rentals with this LGU and
have not violated any ordinances, rules and regulations pertaining to market operations;
and
4. Must be physically and mentally fit and not suffering from any contagious or
communicable disease as certified by government physician.
g) The bidding conducted shall only be for the purpose of determining the highest bidder with
whom the stall/booth is awarded. The bidding should not be made as basis of the rental of the
market stall/booth.
h) No person shall be entitled or awarded more than two (2) units in any of the
rooms/stalls/stand.
i. Bidding Procedure- The procedure of bidding of all vacant stalls and blocks will have an
initial bid in the amount of Three Thousand Five Hundred Pesos (P 3, 500, 00.00) and
occupancy fee of Two Thousand Five Hundred Pesos (P 2,500.00) per block or stall to be paid
by the lessee upon its possession/occupancy.
j) The cash bid of the winner shall accrue to the general fund of this municipality while that of
the loser shall be returned to the respective losing bidder immediately after the opening of bids.
k) In case there are two or more bidders having the same amount of bid, the winner shall be
determined by drawing of lots.
l) A maximum limit of two stalls/booth shall be awarded to any one participating bidder.
Awards in excess of the first two stalls/booths, shall be declared invalid and forfeited in favor of
the second highest bidder, and the tendered amount shall be returned to one whose bid is
declared invalid or forfeited.
m) Full amount of the bid shall be tendered by the winning bidder on the day of the bidding,
failure of which may be a ground for disqualification and the next highest bid shall be declared a
winner.

n) The conduct of the bidding shall be closed bidding, meaning the applicant shall on the day
and time of the bidding, submit a closed and sealed envelope containing his bid and the amount
equivalent to his bid on a particular room/stall/stand. At the precise time, announced the name of
the bidder and the amount of bid, and shall thereafter declares the winning bidder for that
particular room/stall/stand.
o. Appeals- Any applicant who is not satisfied with the adjudication made by the Market
Committee of the stall /booth applied for, may file an appeal with the Secretary of Justice
through the Municipal Mayor who may submit such appeal with his comment and
recommendation as may desire to make on the matter.
p. The Municipal Treasurer shall exercise direct and immediate supervision and control over the
Pinan Public Market and personnel thereof, except those personnel whose duties concerned the
maintenance and upkeep of the market and market premises, in accordance with existing
ordinance and other pertinent rules and regulations.
Section 5I.04. Notice of Vacancy- A notice of vacancy of newly constructed or vacated stalls
be made for a period of fifteen (15) days immediately preceding the date fixed for their award to
qualified applicant to apprise the public. Such notice shall be posted conspicuously on the
unoccupied stall and bulletin board of the market. The notice of vacancy shall be written on
cardboard, thick paper or any suitable material and shall be in the following form:
Notice is hereby given that Stall No.____, Building No. ____ of the Pinan Public
Market is vacant or will be vacated on _____________________. Any qualified
persons desiring to lease this stall/vacant space shall file an application therefore
on the prescribed form wherein copies of which may be obtained in the Office of the
Municipal Treasurer.
In case there are more than one applicant, the award of the lease of the vacant
stall shall be determined thru drawn by lots or public bidding of the rentals thereof
to be conducted on _____________________at 12:00 o’clock noon at the Office of
the Municipal Treasurer by the Market Committee.
Section 5I.05. Application for Lease.
a. The application shall be under oath. It shall be submitted to the Office of the
Municipal Treasurer by the applicant either in person or through his/her representative.
b. It shall be the duty of the Municipal Treasurer to keep a registry book showing the
names and addresses of all applicant for the stall, the number and description of the stall
applied for, and the date and hour of the receipt of the application by the Treasurer of
each applicant. It shall also be the duty of the Municipal Treasurer to acknowledge
receipt of the application setting forth therein the time and date of receipt together with
the cash bond or deposit if any.
c. The application shall be substantially in the following form:
APPLICATION TO LEASE MARKET STALL
_____________________
Date

THE MUNICIPAL TREASURER
LGU, PINAN, ZAMBOANGA DEL NORTE
Madam:
I hereby apply under the following Contract for the Lease of Stall No.____of the Pinan
Public Market. I am ____________years of age, Filipino citizen an residing at
________________.
Should the above-mentioned stall be leased to me in accordance with the market rules
and regulations, I promise to hold the same under the following conditions:
(1) That shall at all times have my business permit conveniently framed and hung inside
the stall;
(2) That I shall keep the stalls at all times in good sanitary condition, provide waste
receptacles and comply strictly with all existing sanitary and market rules and
regulations or which thereafter promulgated;
(3) That I shall pay the corresponding rents for the stalls leased by me and conform to
the arrangement of sections;
(4) That I shall not sell or transfer my privilege to the stall (s) or otherwise permit
another person to conduct business therein.
(5) Any violation on the foregoing conditions provided in the contract and to the rules
and regulations provided in this Code shall be sufficient ground to cancel the contract of
lease.
Very truly yours,
_____________________
Applicant
I do hereby state that I am the person who signed the foregoing application, that I
have read the same and that the contents thereof are true to the best of my knowledge.
_____________________
Applicant
TIN:___________________
SUBSCRIBED AND SWORN to before me this ______day of ____________in

the Municipality of Pinan, Zamboanga del Norte , Philippines.
========================================== ====
Section 5I.06. Contract for Lease. The form below is the Contract for Lease to be filled up by
the applicant.
CONTRACT FOR LEASE
KNOW ALL MEN BY THESE PRESENTS:

The Contract of Lease is made and entered into by and between:

MUNICIPALITY OF PIÑAN, a public corporation existing under and by
virtue of law of the Philippines; represented in this act by its Municipal Mayor
___________ hereafter called the LESSOR;
-And –
MR/MRS/MISS ______________ of legal age, married/single, Filipino

citizen and a resident of ______________, Piñan, Zamboanga del Norte, Philippines,
hereinafter called the LESSEE;
WITNESSETH
The LESSEE is an awardee of Stall No. _______, Building No. ______,

______________Section of the Piñan Public Market during the raffle of stalls
conducted on __________ at ______________;
The LESSOR hereby leases the aforesaid stall in favor of the aforementioned
LESSEE, subject to the following terms and conditions:
1. That the LESSEE occupying stall/s under the Piñan Public Market shall pay
the corresponding rental either on a day to day or monthly basis. However, LESSEE
may opt to pay in advance his periodic rental, in which case, he/she shall enjoy the
following privilege:
 20% discount if the total annual rental is paid in advance within the first 10
days of January;
 5% discount if the total monthly rental is paid in advance on or before the first
day of the month where the rental accrues.
2. That the LESSEE shall not operate a business in the Piñan Public Market without first
securing the business permit nor shall sell or display any goods/items not covered by
his business permit;
3. That the LESSEE shall at all times post the current business permit and his/her
picture conveniently framed and hung conspicuously on the unit he/she occupies.
4. That the LESSEE shall at all times keep the stall in good sanitary condition,
provide garbage receptacles and shall comply strictly with the provision of this Revised
Revenue Code, and all market laws, ordinances, rules and regulations now existing or
which may hereafter be promulgated. Failure to maintain the stalls in good sanitary
condition after two (2) warnings by the Market Management with proof of warning and
LESSEE’s violation shall be a ground for revocation of the Lease of Contract.
5. That the LESSEE shall NOT be allowed to display or place any article of commerce
outside the stalls or stands he occupies in the public market in order to avoid
obstructions to market goers.

6. That the LESSEE shall not remove or alter structure of the stalls awarded to him
nor introduce any improvement without the approval of the Market Committee or
permission from the Local Chief Executive;
7. That the LESSEE shall not use the unit occupied as a family residence or sleeping
quarters for his/her helpers;
8. That the LESSEE shall not sell, sub-lease or transfer his right or privilege over the
unit covered by the lease contract nor permit other person to conduct business therein;
9. That the LESSEE shall not use his right or privilege, whether directly or indirectly as
collateral or security for any loan agreement with any public or private entity;
10. Whenever the room/stall/stand remains idle or closed within a period of 60

consecutive days, the same shall be declared abandoned and the lease contract shall
be automatically terminated or revoked and the business permit or license cancelled.
In this case, the unit shall be declared vacant and will be adjudicated and awarded to
interested applicant thru public bidding in the manner provided for in this ordinance
without prejudice to collect the unpaid rental from previous occupant;
11. Abandoned units eventually declared vacant by the Municipal Market Committee or
for any reason, the lessee has been rejected and is required to stop his business
operation therein, all articles in the said unit shall be moved out by the legitimate
owner within a period of five (5) days. After the lapse of five (5) days, said articles
shall be taken in custody by the Municipal Government for safekeeping. However,
articles which easily deteriorate or decompose shall be disposed of properly so as not
to detriment the health of the public. The remaining articles not claimed by the
legitimate owner after ten (10) days from date of custody, shall be disposed thru public
auction. Proceeds of the auction shall be divided as follows:
50% shall go to the general fund of this LGU, and

50% shall be returned to the legitimate owner
12. That the LESSOR shall not be responsible to the LESSEE of any loss or damage of
property or any article caused by fire, 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 stallholder or owner thereof;
13. That the LESSOR will provide for the wiring installation in every market/stall as well
as the installation of electric lights. However, electrical permit for its electric meter shall
be at the expense of the LESSEE including its application and registration with the
ZANECO. Payment of electric bills shall likewise be at the expense of the LESSEE as
well as the replacement of damaged lighting facilities INSIDE the occupied unit.
All lighting facilities OUTSIDE the market stall including its maintenance and payment
of electric bills shall be at the expense of this LGU.

Payment of water bills shall also be at the expense of the respective LESSEE.
14. That the LESSEE occupies stalls/rooms of the New Piñan Food Park shall serve
cooked in hot and be protected from contaminations of dirt, flies and other
contaminants. While raw foods and all kinds of food that require no cooking shall be
wrapped, covered or enclosed in containers;
15. That the LESSEE shall be responsible to replace or pay in case of any losses or
damage of plates, tables, chairs or any properties provided by the LGU especially those
who occupies stalls at the New Piñan Food Park after inventory is conducted quarterly;
16. Effectivity of Lease. The rental of market stalls shall take effect at the start of the
business operation, but in no case it shall be more than 30 days from the date of
award. After the lapse of 30 days, the lessee shall start to pay his rental to avoid
surcharge equivalent to 30% of the amount due for delayed payment.
17. Term of Lease.- The contract of lease for a stall/booth shall be for a period of one
(1) year renewable for another one year upon its expiration, unless sooner revoked in
accordance with the provisions of this article.
18. Vacancy of stall before the expiration of the lease. – If for any reason, a stall
holder or lessee discontinue 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.
19. Failure of the LESSEE to pay the rent for a continuous period of three (3) months,
shall, in either or both cases, be a ground for the cancellation and revocation of the
lease contract.
20. In case of death of the LESSEE, the contract of lease is deemed terminated. If the
deceased leaves a surviving spouse or children who desire to continue the business of
the deceased, the lease may be transferred to the spouse who shall be given the first
priority, or in the event the surviving spouse waives the privilege, the lease may be
transferred to any of the children upon application thereof. Provided that the successor
shall pay 10% of the total amount of the original bid and which amount shall accrue to
the general fund of the LGU. Provided further, that in case there are two or more
children who are interested, it shall be determined by drawing of lots.
If the deceased lessee is a single, preference shall be given to his or her parents,
brothers or sisters in the manner prescribed in this section.
21. That violation any of the foregoing terms and conditions and other applicable
laws, ordinances, rules and regulations shall be sufficient ground for revocation.
IN WITNESS WHEREOF, the parties have hereunto set their hands this
________ day of ____________, ______________ at Piñan, Zamboanga del Norte,
Philippines.

BY:
__________________________ ______________________________
Municipal Mayor Stallholder/Lessee
SIGNED IN THE PRESENCE OF:
______________________________
______________________________
ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES

PROVINCE OF ZAMBOANGA DEL NORTE) S.S.
MUNICIPALITY OF PIÑAN
X---------------------------------------------------------X
BEFORE ME, a Notary Public, for and in the Municipality of Piñan,

Zambopanga del Norte, Philippines, this ____________ day of ___________,
Community Tax No. _________, issued at Piñan, Zamboanga del Norte, on
_____________, both known me and to me known to be the same persons to be
executed the foregoing instrument and they acknowledge that the same is of their
free act and voluntary deed.
The instrument consist of ________________ pages including this page herof

having been signed by the parties and their instrumental witness.
WITNESS MY HAND AND SEAL, at the place and on the date first above
written.
__________________
Notary Public
Doc. No. ________

Page No. _______
Book No. _______
Series of. _______
=============================================
Section 5I.07. Market Section. – There shall be collected the following market fees and charges:
A. For Newly Constructed Piñan Public Market – This applies when there is a newly
constructed Piñan Public Market.

STALL
MARKET SECTION
RENTAL/FEE
A. RENTAL FEE ON MARKET STALLS
1) On fixed stalls with booth newly constructed by the municipal government per
month:
a. Dry Goods Section P 1,000.00
b. Grocery Section P 1,000.00
c. Vegetables and Fruits Section P 500.00
d. Eating/Eatery Section P 800.00
e. Flower Shop Section P 400.00
f. Cold Storage Section P 1,000.00
2) On spaces in the wet section and live fowls and piglets section, including the
poultry dressing area, per month:
a. Fish Section P 500.00
b. Meat Section P 500.00
c. Live Fowls and Piglets Section P 500.00
Provided, That stalls, booths, tiendas, and/or spaces located in the best areas, e.g., corner spaces,
wide spaces or those so designated by the Market Administrator shall pay rental charges twenty-
five percent (25%) higher than the rates imposed herein; Provided Further, That rental
charges shall be paid within the first ten (10) days of the month.
B. For existing blocks/stalls/stands
AMOUNT OF
MARKET SECTION
FEE
A. Market Fees for the occupancy of Market premises
a) Where occupancy is more permanent
1)Thaddeus Hamoy Building blocks: P 800.00/month
2) Balgu Building blocks P 400.00/month
3) Other blocks:
Building I P 500.00/month
Annex Building I P 700.00/month
Building II (New Food Park) P800.00/month
Building III P800.00/month
Block Grant Building:
Room 1 to 12 P800.00/month
4) Fish Section, concrete stalls/tables per month P 300.00/month
5) Meat Section, concrete stalls/tables per month P 400.00/month
 As reserved space for whatever purpose allowed under P 7.00/sq.meter/day

this Code, such as selling, or storage of goods and
bagsakan, ambulant vendors during fiesta and other
similar occasion, per square meter, per day

b) On rentals of tables to be used temporarily during
Tabo/Market Day:
a. wooden table P 75.00/usage/day
b. concrete table #1 big P 75.00/usage/day
c. concrete table #2 small P 50.00/usage/day
c) On rentals of table to be used permanently P200.00/month

d) Market entrance fee on transient vendors of any commodity
or merchandise brought into the market for sale-
1. Agricultural products
a. Root crops
b. Fruits .50 /kgs
c. Vegetables 1.00/kgs
d. Spices .50/kgs
e. Cereals and grains 1.50/kgs
e.1. Cacao,mongoes, peanuts and Coffee Beans
e.2. Corn, rice, mongoes and other kinds of 1.50/kgs
beans and grains, fertilizer
2. Other Agricultural products: 3.00/sack
a. coconuts, copra, cassava chips
b. sugar, salt, flour, starch and the like
3. Livestock (large cattle, pigs, goats- .20/kgs
Chicken- 3.00/sack
4. Forest Products 10.00/head
5. Industrial Products 2.00/head
1.00/bundle
6. Coconut Oil, kerosene, lime 1.00/pc.
7. Wet goods (meat, fowls) .20/meter
8. Marine and Sea Products: .50/liter
a. 1st Class .50/kgs
b. 2nd Class
c. Special Class .50/kgs
d. Other Marine products .35/kgs
1.oo/kgs
0.50/kgs
Agricultural products not sold on the day when the corresponding market entrance fee
was paid and if still displayed or offered for sale on the following day and thereafter, the
same shall no longer be subject to market entrance fee until sold.
Any vendor occupying any table, cubicle or other space with an area exceeding that to
which by virtue of payment of the entrance fee shall be required to pay the correct
amount of fees thereon less what he may have already paid as entrance fee.
Duly licensed suppliers or distributors of goods, commodities or general merchandise

servicing permanent occupants of market stalls, booths, tiendas, or other space, as well
as the same occupants when they bring in goods, commodities, or merchandise to

replenish or augment their stock, shall not be considered as transient vendors required to
pay the market entrance fee.
In addition to the market entrance fee, vendors selling on the market premises ( within
three (3) kilometers radius from the public market) along the highway, municipal streets,
roads, public plazas and open grounds , the vendor shall be charged a rental of P 10.00
per square meter he occupies on a per day basis.
On the space occupied during fiesta and tabo days, rental rate per day is P 5.00 per
square meter, subject to daily cash ticket.
Section 5I.05. Payment of Fees. – Unless otherwise provided herein, the market fee must be
paid in advance before any person can sell, or offer to sell, any commodity or merchandise
within the public market and its premises.
Section 5I.06. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer

Thereof. – Cash tickets shall be issued to the vendor buying the same and his name, date and
signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only
to the person buying the same and shall be good only for the space or spaces of the market
premises to which he is assigned and only while in the hands of the original purchaser. If a
vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase
new tickets if he desires to sell the same merchandise even if this is to be done in the place
occupied be the previous vendor.
Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer,
which shall monitor the issuance of the cash tickets in collaboration with the Market
Administrator/Supervisor.
Section 5I.07. Issuance of Official Receipts. The Municipal Treasurer or his duly authorized
representative shall issue an official receipt as evidence of payment of the fixed rental of stalls
and booth. However, for rentals falling below P 100. 00 pesos, a temporary receipt duly signed
by the Market Inspector may be issued on a day to day basis, the total accumulated value of
which after the lapse of seven (7) days shall be issued the corresponding official receipt. The day
to day payments shall be recorded in the General Ledger of accounts for the purpose. Ledger
Cards shall also be maintained for each of the leaseholders whose day to day payment shall be
recorded.
Section 5I.08. Responsibilities of the Market Inspector. The Market Inspector shall exercise
direct and immediate supervision and control over the municipal public market and personnel
thereof, including the maintenance and upkeep of the market and market premises, in
accordance with existing ordinance.
Section 5I.09. Applicability Clause. Existing laws, ordinances, rules and regulations
pertaining to the public market and its premises, in so far as they are applicable and not
inconsistent hereof, are hereby adopted as part of this article.
Section 5I.10. Penalty Clause. Any violations of the provisions under this Article shall be
punished by a fine of not less than One Thousand Pesos (P 1,000.00) but not exceeding Two
Thousand Pesos (P 2,000.00) or imprisonment of not less than one (1) month but not exceeding
six (6) months, or both, at the discretion of the Court.

Article J. Other Rentals of Property owned by the Mmunicipality
Section 5J.01. Rentals. – There shall be collected the following rental fees:
1. Use of Piñan Gymnasium:

a) For practice use P 500.00 for six (6) hours
Additional of P 100.00/hour
b) For commercial and special P 850.00 for six (6) hours
occasions Additional of P 100.00/hour
2. Monobloc chairs P 7.00/unit
3. Dining tables P 10.00/unit
Section 5J.02. Time of Payment. –The payment of rentals shall be made in the Office of the
Municipal Treasurer before its usage.
CHAPTER VI - COMMUNITY TAX
Section 6.01. Imposition of Tax. – There shall be imposed a community tax on persons,
natural or juridical, residing in the Municipality.
Section 6.02. Individuals liable to Community Tax. – Every inhabitant of the Philippines
who is a resident of this Municipality, eighteen (18) years of age or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive working days
during any calendar year, or who is engaged in business or corporation, or who owns real
property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or
who is required by law to file an income tax return shall pay an annual community tax of Five
(P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand
Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or
from property which in no case shall exceed Five Thousand Pesos (P5,000.00)
In the case of husband and wife, the additional tax herein imposed shall be based upon the
total property owned by them and the total gross receipts or earnings derived by them.
Sec. 6.03. Juridical Persons Liable to Community Tax. – Every corporation, no matter
how created or organized, whether domestic or resident-foreign, engaged in or doing business
in the Philippines whose principal office is located in this Municipality shall pay an annual
Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case,
shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
(a) For every Five Thousand (P5,000.00) Pesos worth of real property in the
Philippines owned by it during the preceding year based on the valuation used in the
payment of real property tax under existing laws, found in the assessment rolls of this
Municipality where the real property is situated - Two (P2.00) Pesos; and
(b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it
from its business in the Philippines during the preceding year - Two (P2.00) Pesos.

The dividends received by a corporation from another corporation shall, for the
purpose of the additional tax, be considered as part of the gross receipts or earnings of
said corporation.
Sec. 6.04. Exemption. – The following are exempted from the Community Tax:
(a) Diplomatic and consular representatives; and
(b) Transient visitors when their stay in the Philippines does not exceed three (3)
months.
Section 6.05. Place of Payment. – The Community Tax shall be paid in the Office of the
Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6.06. Time of Payment; Penalties for Delinquency:
(a) The Community Tax shall accrue to the first (1st) day of January each year which
shall be paid not later than the date of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of
exemption on or before the last day of June, he shall be liable for the payment of
community tax on the day he reached such age or upon the day the exemption
ends. If a person reaches the age of eighteen (18) years or loses the benefit of
exemption on or before the last day of March he shall have twenty (20) days
within which to pay the community tax without being delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or after the first (1st) day of July of any year, or who cease to belong to
an exempt class on or after the same date, shall not be subject to community tax
for that year.
(d) Corporations established and organized on or before the last day of June shall be
liable for the payment of community tax for that year. Corporations established or
organized on or before the last day of March shall have twenty (20) days within
which to pay the community tax without becoming delinquent. Corporations
established and organized on or after the first day of July shall not be subject to
community tax for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four percent (24%) per annum from the due
date until it is paid.
Section 6.06. Community Tax Certificate - A Community Tax Certificate shall be issued to
every person or corporation upon payment of the Community Tax. A Community Tax
Certificate may also be issued to any person or corporation not subject to the Community Tax
upon payment of One Peso (P1.00).
Section 6.07. Presentation of Community Tax Certificate on Certain Occasions. –

(a) When an individual subject to community tax acknowledges any document before a
notary public, takes oath of office upon election or appointment to any position in the
government service, receives any license, certificate, or permit from any public
authority; pays any tax or fee; receives any money from any public fund; transacts
other official business, or receives any salary or wage from any person or corporation,
it shall be the duty of any person, officer, or corporation with whom such transaction
is made or business done or from whom any salary or wage is received to require such
individual to exhibit the community tax certificate.
The presentation of community tax shall not be required in connection with the
registration of a voter.
(b) When through its authorized officers, any corporation subject to community tax
receives any license, certificate, or permit from any public authority, pay any tax or
fee, receives money from public funds, or transacts other official business, it shall be
the duty of the public official with whom such transaction is made or business done,
to require such corporation to exhibit the community tax certificate.
(c) The community tax certificate required in the two preceding paragraphs shall be the
one issued for the current year, except for the period of January until the fifteenth
(15th) of April each year, in which case, the certificate issued for the preceding year
shall suffice.
Section 6.08. Collection and Allocation of Proceeds of the Community Tax. –
(a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing
laws and regulation, to collect the Community Tax payable by individual taxpayers in
their respective jurisdiction; provided, however, that said Barangay Treasurer shall be
bonded in accordance with existing laws;
(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and
directly collected by the Municipal Treasurer shall accrue entirely to the general fund
of the Municipality.
The proceeds of the Community Tax collected through the Barangay Treasurer shall
be apportioned as follows:
(1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and
(2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes

and Other Impositions

Section 7A.01. Tax Period. – Unless otherwise provided in this Ordinance, the tax period for
all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.
Section 7A.02. Accrual of Tax. – Unless otherwise provided in this Ordinance, all taxes and
charges imposed herein shall accrue on the first (1st) day of January of each year. However,
new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue
on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing
such new levies or taxes.
Section 7A.03. Time of Payment. – Unless specifically provided herein, all taxes, fees, and
charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or
each subsequent quarter as the case may be.
Section 7A.04. Surcharge for Late Payment. – Failure to pay the tax described in this Article
within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%)
of the original amount of tax due, such surcharge to be paid at the same time and in the same
manner as the tax due.
Section 7A.05. Interest on Unpaid Tax. – In addition to the surcharge imposed herein, where
the amount of any other revenue due to the Municipality except voluntary contributions or
donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or
implied, or upon the occurrence of the event which has given rise to its collection, there shall
be collected as part of that amount an interest at the rate not to exceed two percent (2%) per
month from the date it is due until it is paid, but in no case shall the total interest on the unpaid
amount or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount is not
paid in full prior to the expiration of the extension, the interest above-mentioned shall be
collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 7A.06. Collection. – Unless otherwise specified, all taxes, fees and charges due to this
Municipality shall be collected by the Municipal Treasurer or his duly authorized
representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances,
the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor,
to promulgate rules and regulations for the proper and efficient administration and collection of
taxes, fees and charges herein levied and imposed.
Section 7A.07. Issuance of Receipts. – It shall be the duty of the Municipal Treasurer or his
authorized representative to issue the required official receipt to the person paying the tax, fee
or charge wherein the date, amount, name of the person paying and the account for which it is
paid, are shown.
The Ordinance Number and the specific section thereof upon which collections are based shall
invariably be indicated on the face of all official receipts acknowledging payment of taxes,
fees, or charges.
Section 7A.08. Record of Persons Paying Revenue. – It shall be the duty of the Municipal
Treasurer to keep a record, alphabetically arranged and open to public inspection during office

hours, of the names of all persons paying Municipal taxes, fees and charges. He shall, as far as
practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or
charge provided in this Ordinance.
Section 7A.09. Accounting of Collections. – Unless otherwise provided in this Ordinance and
other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be
accounted for in accordance with the provisions of existing laws, rules and regulations and
credited to the General Fund of the Municipality.
Section 7A.10. Examination of Books of Accounts. – The Municipal Treasurer shall, by

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

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

discretion of the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property. – The remedy by distraint shall proceed as
follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same
at the time required, the Municipal Treasurer or his deputy may, upon written notice,
seize or confiscate any personal property belonging to the person or any personal
property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in
question, together with any increment thereto incident to delinquency and the
expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a
duly authenticated certificate based upon the records of this office showing the fact of
delinquency and the amount of the tax, fee or charge and penalty due. Such
certificate shall serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer's right to claim exemption under the
provisions of existing laws. Distrained personal property shall be sold at public
auction in the manner herein provided for.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or
cause to be made an account of the goods, chattels or effects distrained, a copy of
which signed by himself shall be left either with the owner or person from whose
possession the goods, chattels, or effects are taken, or at the dwelling or place of
business of that person and with someone of suitable age and discretion, to which list
shall be added a statement of the sum demanded and a note of the time and place of
sale.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less
than three (3) conspicuous places in the territory of the local government units where
the distraint is made; specifying the time and place of sale, and the articles distrained.
The time of sale shall not be less than twenty (20) days after notice to the owner or
possessor of the property as above specified and the publication or posting of the
notice. One place for the posting of the notice shall be at the Office of the Municipal
Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to
the consummation of the sale, all proper charges are paid to the officer conducting the
same, the goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting
the sale shall sell the goods or effects so distrained at public auction to the highest

bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall
make a report of the proceedings in writing to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to the local
government unit concerned for the amount of the assessment made thereon by the
Committee on Appraisal and to the extent of the same amount, the tax delinquencies
shall be canceled.
Said Committee on Appraisal shall be composed of the Municipal Treasurer as

Chairman, with a representative of the Commission on Audit and the Municipal
Assessor as Members.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax
including the surcharges, interest, and other penalties incident to delinquency, and the
expenses of the distraint and sale. The balance over and above what is required to pay
the entire claim shall be returned to the owner of the property sold. The expenses
chargeable upon the seizure and sale shall embrace only the actual expenses of seizure
and preservation of the property pending the sale, and no charge shall be imposed for
the services of the local officer or his representative. Where the proceeds of the sale
are insufficient to satisfy the claim, other property may, in like manner, be distrained
until the full amount de, including all expenses, is collected.
(g) Levy on Real Property. After the expiration of the time required to pay the
delinquency tax, fee or charge, real property may be levied on before, simultaneously
or after the distraint of personal property belonging to the delinquent taxpayer. To
this end, the Municipal Treasurer, shall prepare a duly authenticated certificate
showing the name of the taxpayer and the amount of the tax, fee or charge, and
penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be effected by writing upon said
certificate of description of the property upon which levy is made. At the same time,
written notice of the levy shall be mailed to or served upon the Assessor and Register
of Deeds of the Municipality who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively, and the delinquent taxpayer or, if he be
absent from the Municipality, to his agent or the manager of the business in respect to
which the liability arose, or if there be none, to the occupant of the property in
question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty
(30) days after execution of the distraint, proceed with the levy on the taxpayer's real
property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sangguniang Bayan .
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the Municipal
Treasurer, if he fails to issue or execute the warrant of distraint or levy after the

expiration of the time prescribed, or if he is found guilty of abusing the exercise
thereof by competent authority, shall be automatically be dismissed from the service
after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer
shall proceed to publicly advertise for sale or auction the property or a usable portion
thereof as may be necessary to satisfy the claim and cost of sale; and such
advertisement shall cover a period of at least thirty (30) days. It shall be effected by
posting a notice at the main entrance of the Municipal hall, and in a public and
conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the Municipality. The advertisement shall contain the amount of taxes, fees or
charges, and penalties due thereon, and the time and place of sale, the name of
taxpayer against whom the taxes, fees or charges are levies, and a short description of
the property to be sold. At any time before the date fixed for the sale, the taxpayer
may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If
he fails to do so, the sale shall proceed and shall be held either at the main entrance of
the Municipal Hall or on the property to be sold, or at any other place as determined
by the Municipal Treasurer, conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall
make a report of the sale to the Sangguniang Bayann , and which shall form part of
his records. After consultation with the Sangguniang Bayan, and which shall form
part of his records. After consultation with the Sanggunian, the Municipal Treasurer
shall make and deliver to the purchaser a certificate of sale, showing proceedings of
the sale, describing the property sold, stating the name of the purchaser and setting
out the exact amount of all taxes, fees, charges and related surcharges, interests, or
penalties: Provided, however, that any excess in the proceeds of the sale over the
claim and cost of sales shall be turned over to the owner of the property. The
Municipal Treasurer may, by a duly approved ordinance, advance an amount
sufficient to defray the costs of collection by means of the remedies provided for in
this Ordinance, including the preservation or transportation in case of personal
property, and the advertisement and subsequent sale, in cases of personal and real
property including improvements thereon.
(j) Redemption of Property Sold. Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the property
upon payment to the Municipal Treasurer of the total amount of taxes, fees or
charges, and related surcharges, interests or penalties from the date of delinquency to
the date of sale, plus interest of not more than two percent (2%) per month on the
purchase price from the date of purchase to the date of redemption. Such payment
shall invalidate the certificate of sale issued to the purchaser and the owner shall be
entitled to a certificate of redemption from the Municipal Treasurer or his
representative.
The Municipal Treasurer or his deputy upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two percent (2%)
per month herein provided for, the portion of the cost of sale and other legitimate

expenses incurred by him, and said property thereafter shall be free from the lien of
such taxes, fees or charges and other related surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property and
shall be entitled to the rentals and other income thereof until the expiration of the time
allowed for its redemption.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as
provided herein, the Municipal Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees,
charges, related surcharges, interests and penalties. The deed shall sufficiently recite
all the proceedings upon which the validity of the sale depends.
(l) Purchase of Property by the Municipal for Want of Bidder. In case there is no bidder
for the real property advertised for sale as provided herein or if the highest bid is for
an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests,
penalties and cost, the Municipal Treasurer shall purchase the property on behalf of
the Municipality to satisfy the claim and within two (2) days thereafter shall make a
report to his proceedings which shall be reflected upon the records of his office. It
shall be the duty of the Registrar of Deeds concerned upon registration with his office
of any such declaration of forfeiture to transfer the title of the forfeited property to
this Municipality without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his
representative, may redeem the property by paying to the Municipal Treasurer the full
amount of the taxes, fees, charges and related surcharges, interests or penalties, and
the costs of sale. If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the Municipality.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan
may, by a duly approved ordinance, and upon notice of not less than twenty (20) days,
sell and dispose of the real property acquired the preceding paragraph at public
auction. The proceeds of the sale shall accrue to the general fund of this Municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial
Action. The Municipality may enforce the collection of delinquent taxes, fees,
charges or other revenues by civil action in any court of competent jurisdiction. The
civil action shall be filed by the Municipal Treasurer within the period prescribed in
Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the
Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if
necessary until the full amount due, including all expenses is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be
exempt from distraint and the levy, attachment or execution thereof for delinquency
in the payment of any local tax, fee or charge, including the related surcharge and
interest:

1. Tools and the implements necessarily used by the delinquent taxpayer in the trade
or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent
taxpayer may select, and necessarily used by him in his occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for that
purpose by the delinquent taxpayer, such as he may select, of a value not exceeding
Ten Thousand Pesos (P10,000.00);
5. Provisions, including crops, actually provided for individual or family use sufficient
for four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos
(P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
8. Any material or article forming part of a house or improvement of any real property.
Article C. Taxpayer's Remedies
Section 7C.01. Periods of Assessment and Collection. –
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they
became due. No action for the collection of such taxes, fees, or charges, whether
administrative or judicial, shall be instituted after the expiration of such period:
Provided, that taxes, fees, or charges which have accrued before the effectivity of the
Local Government Code of 1991 may be assessed within a period of five (5) years from
the date they became due.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may
be assessed within ten (10) years from discovery of the fraud or intent to evade
payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of
assessment by administrative or judicial action. No such action shall be instituted after
the expiration of said period: Provided, however, that taxes, fees and charges assessed
before the effectivity of the LGC of 1991 may be assessed within a period of three (3)
years from the date of assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1. The treasurer is legally prevented from making the assessment of collection;

2. The taxpayer requests for a reinvestigation and executes a waiver in writing before
expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02. Protest of Assessment. – When the Municipal Treasurer or his duly authorized
representative finds that correct taxes, fees, or charges have not been paid, he shall issue a
notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the
surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a
written protest with the Municipal Treasurer contesting the assessment; otherwise, the
assessment shall become final and executory. The Municipal Treasurer shall decide the protest
within sixty (60) days from the time of its filing. In cases where the protest is denied, the
taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day
period prescribed herein within which to appeal with the court of competent jurisdiction
otherwise the assessment becomes conclusive and unappealable.
Section 7C.03. Claim for Refund of tax Credit. – No case or proceeding shall be maintained
in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a
written claim for refund or credit has been filed with the Municipal Treasurer. No case or
proceeding shall be entertained in any court after the expiration of two (2) years from the date
of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or
credit.
Section 7C.04. Legality of this Code. - Any question on the constitutionality or legality of
this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to
the Secretary of Justice who shall render a decision within sixty (60) days from the date of
receipt of the appeal: Provided, however, that such appeal shall not have the effect of
suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge
levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or
the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the
aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01. Power to Levy Other taxes, Fees or Charges. – The Municipality may
exercise the power to levy taxes, fees or charges on any base or subject not otherwise
specifically enumerated herein or taxed under the provisions of the National Internal revenue
Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not
be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy.
Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted
without any prior public hearing conducted for the purpose.
Section 7D.02. Publication of the Revenue Code. – Within ten (10) days after its approval, a
certified copy of this Ordinance shall be published in full for three (3) consecutive days in a
newspaper of local circulation. Provided, however, that in cases where there are no newspapers
of local circulation, the same may be posted in at least two (2) conspicuous and publicly
accessible places.

Section 7D.03. Public Dissemination of this Code. – Copies of this Revised Revenue Code
shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04. Authority to Adjust Rates. – The Sangguniang Bayan shall have the sole
authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but
in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.
Section 7D.05. Withdrawal of Tax Exemption Privileges. – Unless otherwise provided in

this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all
persons, whether natural or juridical, including government-owned or controlled corporations,
except local water districts, cooperatives duly registered under RA 6938, non-stock and non-
profit hospitals and educational institutions, business enterprises certified by the Board of
Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years,
respectively, from the date of registration, business entity, association, or cooperatives
registered under RA 6810, and printer and/or publisher of books or other reading materials
prescribed by DECS as school texts or references, insofar as receipts from the printing and/or
publishing thereof are concerned, are hereby withdrawn.
CHAPTER VIII. GENERAL PENAL PROVISIONS
Section 9.01. Penalties for Violation of Tax Ordinance. – Any person or persons who
violates any of the provisions of this Ordinance or the rules or regulations promulgated by
authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One
Thousand Pesos (P 1,000.00) nor more than Five Thousand Pesos (P 5, 000.00), or
imprisonment of not less than one (1) month nor more than six (6) months, or both, at the
discretion of the court.
If the violation is committede by any juridical entity, the President, General Manager, or the
individual entrusted with the administration thereof at the time of the commission of the
violation shall be held responsible or liable therefor.
Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender
from the payment of the tax, fee or charge imposed under this Ordinance.
CHAPTER IX. FINAL PROVISIONS
Section 10.01. Separability Clause. – If for any reason, any section or provision of this
Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment
or action shall not affect or impair the other sections or provisions thereof.
Section 10.02. Applicability Clause. – All other matters relating to the impositions in this
Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.
Section 10.03. Repealing Clause. – All ordinances, rules and regulations, or part thereof, in
conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or
modified accordingly.
Section 10A.04. Effectivity. - This Ordinance shall take effect upon its approval.

= = oo000o= = =
I HEREBY CERTIFY to the correctness of the foregoing Revised Revenue Code.
MARIA CELESTE B. CANOY

Secretary to the Sangguniang Bayan
ATTESTED:
LOUIDA P. BELANGOY
Presiding Officer
Municipal Vice- Mayor
APPROVAL:
CECILIA J. CARREON
Municipal Mayor
___________11-12-18_______________


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MUNICIPAL REVENUE CODE

Chapter VI COMMUNITY TAX 1210-1213

Republic of the Philippines

Revised Revenue Code of the Municipality of Pinan

OFFICE OF THE SANGGUNIANG BAYAN

Honorable Louida P. Belangoy Municipal Vice-Mayor

MUNICIPAL ORDINANCE NO. 18-008___

AN ORDINANCE REVISING THE MUNICIPAL REVENUE CODE

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Revised Revenue Code of the Municipality of Pinan

Section 1C.01. Definitions – When used in this Code:

Revised Revenue Code of the Municipality of Pinan

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

(g) Business means trade or commercial activity regularly engaged in as a means of

Revised Revenue Code of the Municipality of Pinan

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

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

Revised Revenue Code of the Municipality of Pinan

Revised Revenue Code of the Municipality of Pinan

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

(bb) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming

Revised Revenue Code of the Municipality of Pinan

Revised Revenue Code of the Municipality of Pinan

Revised Revenue Code of the Municipality of Pinan

Article A. Graduated Tax on Business

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

Amount of Gross Sales/Receipts For the Amount of Tax

Revised Revenue Code of the Municipality of Pinan

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

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

(1) Rice and Corn;

Revised Revenue Code of the Municipality of Pinan

Amount of Gross Sales/Receipts For the Amount of Tax

P400,000.00 or less 2.20%

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

Revised Revenue Code of the Municipality of Pinan

Amount of Tax Per Annum

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

Revised Revenue Code of the Municipality of Pinan

( h) On Real Estate Developer

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

(i) Real Estate Lessor

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

For every ₱5,000.00 in excess of ₱50,000.00 on real property

For every ₱5,000.00 in excess of ₱50,000.00 on real property

(j) On Real Estate Dealer/Seller

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

Revised Revenue Code of the Municipality of Pinan

(k) On Operators of Boarding Houses including pension houses, motels, apartments,

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

2. Amusement places, including places wherein customers thereof actively

4. On travel agencies and travel agents

5. Subdivision owners/ Private Cemeteries and Memorial Parks

7. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical

8. Operators of Cable Network System

9. Operators of computer services establishment

14. General consultancy services