Republic of the Philippines

Province of Misamis Oriental

Municipality of Claveria
BARANGAY PANAMPAWAN
Oo0Oo

OFFICE OF THE SANGGUNIANG BARANGAY

ORDINANCE NO. ______

Author: Kag. ___________

CHAPTER 1. GENERAL PROVISIONS

Article 1A. TITLE AND SCOPE

Section 1A. 01. TITLE. – This Ordinance shall be known as “TAX ORDINANCE” of the Barangay Government of Panampawan,
Claveria, Misamis Oriental.
Section 1A. 02. SCOPE AND COVERAGE. – This code shall govern the levy, assessment and collection of taxes, fees, charges and
other impositions within the jurisdiction of this barangay.
Section 1A. 03. Definition of Terms. – When used in this Ordinance, the term:
a. Agricultural Product – Includes the yield of the soil such as corn, rice, hay, coconuts, sugarcane, root crops, vegetables, fruits,
flowers and their by-products, all kind 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, producer or owner through
the application of processes such as, freezing, drying, smoking or stripping for purposes of preserving or otherwise preparing said
products for the market.
Agricultural product as defined, include those that have undergone not only simple out even sophisticated processes employing advance
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-product shall means those materials which in the cultivation or processing of an article remain over, and which are still of
value and marketable like tomatoe-juice from tomatoe.
b. Business – means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
c. Capital – signifies the actual estate, whether in money or property owned by an individual or corporations; it is a fund with which it
transacts its business which would be liable to each creditor, and which in case of insolvency passes on to receiver.
d. Capital investment – is the capital which a person employs in any undertaking or which he contributes to the capital of partnership,
corporation or any other juridical entity or association in a particular taxing jurisdiction.
e. Charges – refers to pecuniary liability, as rents or fees against persons or property.
f. 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 the public officer in the discharge of his official duties.
g. 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 payment actually or constructively
received during the taxable quarter for the services performed or to be performed for another person excluding discount if
determinable at the time of sales, sales return, excise tax and value-added tax (VAT).
h. Levy – means imposition or collection of assessment tax, tribute, or fine.
i. Motor Vehicle – means any vehicle propelled by any power other than muscular power using the public roads, but excluding road
rollers, trolley cars, street sweepers, sprinkles lawn mowers, bulldozers, graders, forklift, amphibian trucks and crane; if not used on
public roads, vehicle like tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes.
j. Operator – includes the owner, manager, administrator, or any person who operates or is responsible for the operation of a business
establishment or undertaking.
k. Persons – means every natural or juridical being susceptible of rights and obligation or being the subject of legal relations.
l. Residents – refers to normal person who have their habitual residence in this place, 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 and municipality. In the absence of such law, juridical persons are residents of the province,
city or municipality where they have their legal residence or principal place of business or where they conduct their principal
business or occupation.
m. Retail – means a sale where the purchaser buys the commodity for his own
Consumption, irrespective of the quality of the commodity sold.
 n. Retail Stores – are business establishment with fixed business address in the
Barangay where goods are kept, sale to purchaser for personal consumption.
o. Revenue – includes taxes, fees, and charges that a state or its political
Subdivision collects and receives into the treasury for public purposes.
p. Services – mean the duties, works, or functions performed or discharged by
The government officer, or by any private person contracted by the government, as the case maybe.
q. Tax – means an enforced contribution usually monetary in form, levied by the Law-making body on person and property subject to
its jurisdiction for the precise purpose of supporting government needs.
r. Barangay Clearance – includes good moral character.
s. Certification – as use in this Ordinance.
t. Agricultural inputs- refers to supplies needed for crops/plants, including but not limited to fertilizers, chemicals, chicken dunks (eti),
etc.
u. Livestock – refers to farm animals like cow, carabao, horses and the likes, including chicken, pig, goats and likes.

CHAPTER II. BUSINESS TAX

ARTICLE 2A. TAX ON RETAIL STORES OR RETAILERS

Section 2A. 01. IMPOSITION OF TAX – There is hereby levied an annual tax on “stores or retailers with fixed business
establishments”. On Stores or Retailers with gross sales or receipts for the preceding calendar year of Php. 30,000.00 or less. The
minimum amount of Tax Per Annum is one (1%) of such maximum bracket of Gross Sales or Receipts, under the following schedule:

Sales/Receipts Amount of Tax Per Annum

Php 1,000.00 or more but less than Php 5,000.00 50.00

Php 5,000.00 or more but less than Php 10,000.00 100.00
Php 10,000.00 or more but less than Php 15,000.00 150.00
Php 15,000.00 or more but less than Php 20,000.00 200.00
Php 20,000.00 or more but less than Php 25,000.00 250.00
Php 25,000.00 or more but less than Php 30,000.00 Php 300.00

Section 2A. 02. TIME OF PAYMENT AND ACCRUAL OF TAX – The tax imposed herein shall accrue on the first day of January of each
year as regards subjects then liable therefore.
Section 2A. 03. COLLECTION OF TAXES – The tax must be paid to, and collected by the Barangay Treasurer or his duly authorized
representative before any business or trade activity herein specified can be lawfully begun or pursued and the tax shall be reckoned from the
beginning of the calendar year. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the end of
the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, or trade activity, is abandoned,
no refund of the tax corresponding to the un-expired quarter shall be made.
Section 2A. 04. SURCHARGE FOR LATE PAYMENT AND INTEREST ON UNPAID TAXES – Failure to pay the tax prescribed in this
Article within the time required shall subject the taxpayer to a surcharge of Twenty-five percent(25%) of the original amount of tax due.
Such surcharge shall be paid at the same time and in the same manner as the original tax due.
In addition to the surcharge imposed herein, there shall be imposed an interest of Two Percent (2%) per month for the date it is due until it is
fully paid, provided, that 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 aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.

Section 2A. 05 ADMINISTRATIVE PROVISIONS; RULES AND REGULATION

a. Requirement. Any person who shall establish, or operate any retail store in this Barangay shall first obtain a business clearance
issued by the Punong Barangay through the Barangay Treasurer upon payment on the fee prescribed thereof as business tax imposed
under this Article.
b. Ownership with more than one (1) establishment. Any same person who shall establish or operate another retail store in another
location (ex. lot, sitio or zone) within the jurisdiction of the barangay shall obtain a business clearance from the Punong barangay in
every retail store established.
 c. Issuance and Posting of Official Receipt. The Barangay Treasurer shall issue an official receipt upon payment of the business tax
imposed herein. Issuance of the said official receipt shall not relieve the taxpayer from any requirement being imposed in this
barangay under existing (city/municipal) ordinance, rules and regulations.

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 Punong Barangay; Barangay Treasurer of their duly authorized representatives.

In acknowledging barangay taxes, fees and charges, it shall be the duty of the Barangay Treasurer or his deputy to indicate on the official
receipt issued for the purpose, the number of the corresponding tax ordinance.

d. Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes imposed herein shall submit a sworn
statement of their capital investment before the start of their business operations and upon application for a Mayor’s Permit to
operate the business. Upon payment of the tax levied in this Article, any person engaged in retail store shall submit sworn statement
of his gross sales/receipts for the preceding calendar year or quarter in such manner and from as may be prescribed by the Barangay
Treasurer.

Should the taxpayer fail to submit a sworn statement of gross sales or receipts for whatever reason, including, among others, that the failed to
provide himself with books, records and /or subsidiaries for his business, the Barangay Treasurer may verify or asses the gross sales or
receipts of the taxpayer under the best available evidence upon which the tax may be based.

If the business or undertaking terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the
Barangay Treasurer and a sworn statement of the gross sales and /or receipts of the current year or quarter shall be submitted to the Barangay
Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally
terminated.

e. Issuance of Certification. The Barangay Treasurer may, upon presentation of satisfactory proof that the original official receipt has
been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid, indicating therein, the number of the
official receipt issued, upon payment of a fee of Twenty Five Pesos(P25.00).
f. Transfer of Business to Other Location. Any business for which a barangay tax has been paid by the person conducting it may be
transferred and continued in any other place within the territorial limits of this barangay without paying any additional tax during the
period for which the payment of the tax was made.
g. Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his state,
no additional payment shall be required for the residue of the term for which the tax was paid.
h. Retirement of Business. Any person subject to the tax on business imposed herein shall, upon termination of the business, submit a
sworn statement of the gross sales or receipts for the calendar year.

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

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

1. The Barangay Treasurer shall verify every application for the termination of business and inspect the address on record to verify if it
is really no longer operating. If he finds that the business is simply placed under a new name, manager and/or new owner, the
barangay treasurer shall recommend to the Punong Barangay the disapproval of the application for the termination or retirement of
said business. Thereafter, the Punong Barangay shall submit a written report on this matter to the mayor for the latter’s information
and appropriate action. According, the business continues to become liable for the payment of all taxes, fees and charges imposed
thereon under existing tax ordinances of this barangay. And,
2. In the case of new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable
to pay the tax or fee for the transfer of the business to him.

If it is found out that the retirement or termination of the business is legitimate and the tax due there from 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.

Provided, that the Mayor’s Permit issued to a business retiring or terminating its operation shall be surrendered to the (city/municipality)
treasurer who shall forthwith cancel the same and record such cancellation in his books.
Section 2A. 06. NEWLY-STARTED BUSINESS. In the case of newly started business subject of this Article, the tax shall be fixed by the
quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth of one-tenth of one percent(1/4 of 1/10 of
1%) of the capital investment or One Hundred (P100.00) Pesos, whichever is higher.

In the succeeding quarter or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross
sales or receipt for the preceding quarter or quarters at a rate of One Percent (1%) of such gross sales or receipts.

In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts for the
preceding calendar year or any fraction thereof, at a rate of One Percent (1%) of such gross sales or receipts.
ARTICLE 2B. FEE ON THE TRANSFER OF RETAIL STORE BUSINESS
Section 2B. 01. IMPOSITION OF FEE. There is hereby levied a fee on the transfer of retail store subject of the preceding Article
through sale, donation, barter or any other form or mode of conveyance at the rate of one percent (1%) of the total consideration or, in
absence of specific consideration, the gross sales or receipts of the preceding calendar year on file at the barangay treasurer’s records, or
fixed amount of Three Hundred pesos (P300.00), whichever is lower.
Section 2B. 02. RULES AND REGULATIONS.
1. The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or charges due the former, if there
is any.
2. Any person who was granted a permit to operate or conduct a retail store in this barangay who transferred his business to another
shall inform in writing to the Barangay Treasurer or the Punong Barangay , within ten (10) days of such transfer and submit a sworn
statement of the gross sales or receipts of his business for the current year.
3. The Punong Barangay shall issue other necessary rules for the effective implementation of this Article.
Section 2B. 03. TIME PAYMENT. The fee imposed in this Article shall be paid to the Barangay Treasurer.
Section 2B. 04. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee imposed in this Article on time shall subject the
taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee due and such surcharge shall be paid at the time and in
the same manner as the fee due.
Section 2B. 05. PENALTY. Any violation of the provisions of this Article shall be punished by a fine of not less than Two Hundred
(P200.00) Pesos but not exceeding One Thousand (P1,000.00) Pesos, compromise settlement with the Punong Barangay.
ARTICLE 2C. AMUSEMENT FEE ON PLACES WHICH CHARGE ADMISSION FEE
Section 2C. 01. IMPOSITION OF FEE. There is hereby imposed as amusement fee (not tax) from the operators of amusement places
which charge admission fees at the following rates:
a. Ambulant and Itinerant Operators of Recreation Apparatus, amusement devices or contrivances, during fiestas or fairs:
1. Circus, Carnivals or the like, per admission ticket- - Two Percent(2%) of the admission fee.
2. Merry-Go-Round, Roller Coaster, Ferris Wheel, Swing gallery, and the like, per admission ticket- - - - -Two Percent(2%) of the
admission fee
d. Boxing Contest/Exhibitions, Concerts per admission ticket- -Two Percent(2%) .of the admission fee.
e. Recreation establishments, such as Resorts, Swimming Pool, and the like, per
Admission ticket- - - - - - - - -- - - - - - -Two Percent(2%) of the admission fee
f. On duly licensed cockpit- - - - - - - - - -Two Percent(2%) of the admission fee
g. Other amusement places which are open to the public and charging admission fee - - - - - - - - - - - - - - - - - - - - - - - - Two
Percent(2%) of the admission fee

Section 2C. 02. TIME OF PAYMENT. The fee imposed in this Article shall be paid to the barangay treasurer daily or on the next day
following the collection of such fees.

Section 2C. 03. ADMINISTRATIVE PROVISIONS. The operations of the above-mentioned amusement places are still subject to the
provisions of existing (city/municipal) ordinances, rules and regulation on this matter.

Section 2C. 04. SURCHARGE FOR LATE PAYMENT. Failure to pay the fee in this Article on time shall subject the taxpayer to a
surcharge of twenty-five percent (25%) of the original amount of fee due and such as the original fees due.

Section 2C. 05. PENALTY. Any violation of this Article shall be punished by a fine of not less than Two Hundred (P200.00) Pesos
but not exceeding One Thousand (P1,000.00) Pesos, compromise settlement with the Punong Barangay.

CHAPTER III. SERVICE CHARGES

ARTICLE 3A. CLEARANCE OR CERTIFICATION FEE
Section 3A. 01. Imposition of Fee. There shall be collected for the issuance of a clearance or certification by the Punong Barangay or
his duly representative the following fees:
1. Barangay Certification/Clearance for any business or activity for
 purposes of securing a Mayor’s Permit---------------------------------------- P130.00
2. Lupong Tagapamayapa Filling Fee --------------------------------------------- P 20.00
Service & documentary charge ------------------- P 55.00
Miscellaneous ---------------------------------------------- P 55.00
TOTAL - - - - - - - - - - - - - - - - - - - - - - - P 130.00
3. Certification/clearance for purposes of seeking employment
a. Domestic/Over seas------------------------------------------------------ P150.00
b. Local--------------------------------------------------------------------------------- P130.00
4. Certification to file action/Endorsement------------------------------------ P 130.00
5. Clearance for renewal of business and business permit/clearance application:
A.) Sari-sari store:
(business capital 1,000.00 to 15,000.00) ----------------------------------- P 130.00
(business capital 15,001.00 to 20,000.00) ----------------------------------- P 180.00
(business capital 20,001.00 to 30,000.00) ----------------------------------- P 230.00
B.) Lending/Micro Financing: ----------------------------------------------------------- P 330.00
Section 3A. 02. TIME OF PAYMENT. The fees imposed in this Article shall be paid to the Barangay Treasurer at the time of the
request of before the request is granted.
Section 3A. 04. ADMINISTRATIVE PROVISION. Issuance of barangay clearance for any business or trade activity located, or
conducted within the territorial jurisdiction of this barangay as a requirement before the Mayor issues a license or permit, shall be acted
upon within seven(7) working days from the filling thereof.
In the event that a clearance is not issued within the said period, the Mayor may then issue the corresponding license or permit being
applied for by the applicant.
Section 3A. 05. PENALTY. Any violation of the provisions of this Article shall be punished by a fine of not less than Two Hundred
Pesos (P200.00) but not more than One Thousand Pesos (P1, 000.00), compromise settlement with the Punong Barangay.

CHAPTER iV. CHARGES AND OTHER COLLECTION OR FEES

ARTICLE 4A. RENTAL FEE ON BARANGAY OWNED PROPEERTIES AND FACILITIES

Section 4A. 01. FEES AND CHARGES. There is hereby imposed the following rental fee for the use of the following barangay owned
properties:
a. On multipurpose pavement or part of a barangay road used for drying of:
a.1 Palay and Corn ----------------------------------------------------------- P 5.00/sack
a.2 Coffee, cacao and cassava --------------------------------------- P 5.00/sack
a.3 Other agricultural products ------------------------------------ P 5.00/sack
b. Multipurpose Pavement and Premises used for
Business or private activities --------------------------------------------- P 10.00/hour
c. Covered court used for Business or private activities:
(minimum used of 1hour below to 4 hour)--------------------- P 130.00
(4hours to 8 hours)------------------------------------------------------------- P 300.00
d. Multipurpose center and other facilities used for storage of
grains and other agricultural products -------------------------- P 2.50/sack
e. Building and Lighting Facilities used for business or
private purposes ------------------------------------------------------------------- P300.00/day

Section 4A. 02. RULES AND REGULATIONS. There is hereby imposed the following rules and regulation for the use of barangay
owned properties:
a. Any person using the barangay owned facilities or properties for drying agricultural products like corn, cassava coffee and other
drying needed products shall be collected based on the provision specified on this ordinance.
b. Any person using the barangay owned premises or properties for storage of corn, grains, coffee, cassava and other agricultural
products or any product shall be collected based on the provision specified on this ordinance.
c. Any individual or group using the barangay owned facilities or properties such as multipurpose pavement and premises, covered
court for business or private activities shall be collected based on the provision specified on this ordinance.
d. Any person refused to pay or neglected to pay shall be considered as violator and subject for penalty under the provision specified
on this ordinance.
Section 5A. 02.Time and Payment. The rental fee imposed in this Article shall be paid to the Barangay treasurer before the
application or request to rent the barangay owned property is granted.
 Section 5A. 03. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than Two Hundred
Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong Barangay.

ARTICLE 4B. FEES AND CHARGES FOR SUPPLIERS, VENDORS/ PEDDLERS IN THE BARANGAY.

Section 4B. 1. IMPOSITION FEE. There shall be collected fees/charges for businesses engagement such as but not limited to supplier,
Vendors/peddlers in the barangay:

A. Entrance Fee for Vendors of Marine, and other Products:

a.1. Fresh fish or seafood:
a.1.1. for motorcycle ----------------------------------------------------------------------- P 5.00
a.1.2. for multi-cab (minimum 6 banyera below)----------------------- P 10.00
additional fee for more than 6 banyera (for every exceeding) -- P 3.00/banyera
a.1.3. for Bonggo (minimum 10 banyera below)--------------------------- P 20.00
additional fee for more than 10 banyera (for every exceeding) -- P 3.00/banyera
a.2. Dried fish:
a.2.1 for motorcycle ----------------------------------------------------------------------- P 5.00
a.2.2 for multi-cab (minimum 6 box below)-------------------------------- P 10.00
additional fee for more than 6 boxes (for every exceeding) ---- P 3.00/box
a.2.3 for Bonggo (minimum 10 boxes below)--------------------------------P 20.00
additional fee for more than 10 banyera (for every exceeding) -------------- P 3.00/banyera
. a.3. Soft drinks/wine
a.3.1. for multi-cab (minimum 6 case below)------------------------------ P 10.00
additional fee for more than 6 case (for every exceeding) -- P 3.00/case
a.3.2. for Bonggo (minimum 10 case below)-------------------------------- P 20.00
additional fee for more than 10 case (for every exceeding) --------- P 3.00/case
a.3.3. for Elf/forward truck (minimum 20 case below)----------------------- P 50.00
additional fee for more than 20 case (for every exceeding) --------- P 3.00/case
b.1. Other product
b.1.1 for motorcycle ----------------------------------------------------------------------- P 10.00
b.1.2 for multi-cab (for 1,000.00 to 2,000.00 value of sale products)--- P 20.00
additional fee for more than 2,000.00 up value of sale products----- P 5.00/ 1,000.00 Value

b.1.3 for Bonggo (for 2,000.00 to 5,000.00 value of sale products)-------------- P 40.00
additional fee for more than 5,000.00 up value of sale products----- P 5.00/ 1,000.00 Value

b.1.4 for Elf/forward truck (for 5,000.00 to 8,000.00 value of sale products)----- P 60.00
additional fee for more than 5,000.00 up value of sale products----- P 5.00/ 1,000.00 Value

ARTICLE 4C. FEES AND CHARGES FOR ANY PRIVATE BUSINESSES IN THE PROMOTION OF ANY PRODUCTS TRANSACT
IN THE BARANGAY.

Section 4C. 1. IMPOSITION FEE. There shall be collected barangay fees/charges for any Business transaction in promotion of
products in the barangay (House to house or in forum approach):
a. Dealer and or promotion of Agricultural input products by forum:
1a. Fertilizer and Agri-chemicals
(Fertilizers, Insecticides, Fungicides, herbicides, etc.) ------------------------ P 130.00
 additional fee for sold-out products (Every 500.00 sales)------------------------- P 10.00
b. Dealer and or promotion of any other products by forum:
1b. Barangay fees-------------------------------------------------------------------------------------------- P 130.00
 additional fee for sold-out products (Every 500.00 sales)----------------------- P 10.00
c. Dealer and or promotion of any other products (house to house selling):
d. Business transaction in Collections due to Micro-finance/lending:
1d. minimum collection of 500 to 1,000.00 ------------------------------------------------- P 30.00
 additional fee for every 500.00 succeeding collection ------------------- P 10.00
e. Business transaction in Collections due to debts of any promoted products:
1e. minimum collection of 500 to 1,000.00 ------------------------------------------------P 30.00
 additional fee for every 500.00 succeeding collection -------------------- P 10.00
 Section 4C. 02. RULES AND REGULATION. Any private business transaction in the barangay and the barangay constituents shall
strictly follow the following:
1. Any barangay constituents shall have a right to ask the “Product Selling/ Promotion Clearance” to any private group or
individual introducing their respective products.
2. Any private individual or group who wants to engage a business transaction in the barangay in the promotion of any
products by forum (ex. invitation of any individual in the barangay to attend a lecture in the purpose of promotion of any
products) shall ask permission to the Punong Barangay.
3. If the business transaction in the promotion of products in the barangay will be granted by the Punong to any private
individual or group, then, the concern shall proceed to the barangay treasurer or authorized representative for a payment of
₱130.00 as mentioned on this article.
4. For promotion of products with several sales personnel, every personnel shall be given a “Product Promotion Clearance”
issued by the Punong Barangay with specific validity date. (example: Valid only for one day from the date of issuance.)
5. Any person refused to pay or neglected to pay shall be considered as violator and subject for penalty under the provision
specified on this ordinance.
Section 4C. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.
Section 4C. 04. Explanatory. The “Product Promotion Clearance” issued from the Punong barangay shall be necessary in order to
protect the constituents in the barangay from illegal product, hazardous and or unsafe products and other deceit acts.

Section 4C. 05. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE D. FEES AND CHARGES FOR BUYERS OF ANY AGRICULTURAL PRODUCTS COME FROM THE BARANGAY.

Section 4D. 01. IMPOSITION FEE. There shall be collected entrance fees/charges for any Buyers of any agricultural products come
from this barangay:

d.1. Banana:
d.1.1 for motorcycle ----------------------------------------------------------------------- P 10.00
d.1.2 for multi-cab (for 200kls below)--------------------------------------------------P 20.00
additional fee for more than 200kls up (fees per exceeding kilo)----- P 0.10/kl.
d.1.3 for bonggo (400kls below)----------------------------------------------------------- P 30.00
Additional fees for more than 400kls up (fees per exceeding kilo)-- P 0.10/kl.
d.1.4 for Elf or Forward trucks & other vehicle (600kls below)---------- P 40.00
Additional fees for more than 600kls up (fees per exceeding kilo)-- P 0.10/kl.

d.2. Onion:
d.2.1 for motorcycle ----------------------------------------------------------------------- P 10.00
d.2.2 for multi-cab --------------------------------------------------------------------------------- P 20.00
additional fee for more than 160 kls. (fees per exceeding kilo)------------- P 0.125/kl.

d.2.3 for Bonggo ------------------------------------------------------------------------------------ P 30.00

additional fee for more than 240 kilos (fees per exceeding kilos)-- P 0.125/kl.

d.2.4 for Elf or Forward trucks & other vehicle --------------------------------- P 40.00
additional fee for more than 320 kilos (fees per exceeding kilos)-- P 0.125/kl.
d.3. Camote --------------------------------------------------------------------------------------------------- P 0.05/kl.
d.4. Squash (Kalabasa) --------------------------------------------------------------------------------- P 0.05/kl.
d.5. Pepper (atsal) ----------------------------------------------------------------------------------- P 0.10/kl
d.6. Corn ------------------------------------------------------------------------------------------------- P 2.00/sack
d.7. Rice --------------------------------------------------------------------------------------------------- P 2.00/sack
d.8. other Vegetables --------------------------------------------------------------------------- P 0.10/kl.
Section 4D. 02. RULES AND REGULATION. Any private individual or group entering into buying business transaction of any
agricultural products in the barangay shall strictly follow the following:
 1. Any private or group business for buying agricultural products in this barangay shall be collected an entrance fee and other
charges by the barangay treasurer or authorize collecting officer and the collection or fees/charges shall be based on the
provision on this article.
2. The business proprietor or its business representative shall oblige to pay before or after the buying transaction has made.
3. The barangay shall hold any illegal buying business transaction due to none-payment in the barangay.
4. Any person refused to pay or neglected to pay shall be considered as violator and subject for penalty under the provision
specified on this ordinance.
5. Any person found DISHONESTY in the declaration of the quantity of total number of kilos bought SHALL BE
PENALIZING TO A DOUBLE PAY from the exact/correct quantity bought.
Section 4D. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.
Section 4B. 05. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong Barangay.

ARTICLE 4E. FEES AND CHARGES OF BUYING FOR BUSINESS OF ANY LIVESTOCK COME FROM THE BARANGAY.
Section 4E. 01. IMPOSITION FEE. There shall be collected Entrance fees/charges for any livestock’s buying transaction in this
barangay:
E.1 Entrance Fees/charges for Buyers of Cattle, and any other live-stocks:
e.1.1. Carabao/Cow/horse --------------------------------------------------------------------- P 130.00/head
e.1.2. Swine:
a. Pig (for 3 heads to 10 heads)---------------------------------------------- P 130.00
additional for more than 10 heads (for every exceeding)------------ P 20.00/head
e.1.3. Piglets (for 5 heads to 10 heads------------------------------------------------- P 130.00
additional for more than 10 heads (for every exceeding)------------ P 10.00/head

e.1.4. Chicken (10 heads to 20 heads)--------------------------------------------------- P 50.00

additional fee for more than 20 heads (for every exceeding)------- P 2.00/head

Section 4E. 02. RULES AND REGULATION. All cattle’ buyers whose cattle are coming from this barangay shall strictly follow
the following:
1. The buyer shall be only obliged to pay an entrance pay if there is a cattle buying transactions made.
2. The buyer shall pay to the barangay treasurer on or before the buying transaction has made.
3. Any person refused or neglected to pay shall be considered as violator and subject for penalty under the provision specified
on this ordinance.
4. The buyer shall be mandated to secure and pay a “Travel Permit of Cattle” from the Punong barangay in which the Permit to
Travel document states the specific description of cattle, number or the quantity of cattle traveled and the specific address of
destination to be traveled.
5. There shall be no entrance fee in the case of the buyer that is a resident in the barangay and the purpose of buying is for
personal use for farm purposes but shall be mandated to secure a document such as but not limited to “agreement” or deed of
sale.
6. Any barangay official shall have the authority to hold and inspect any traveled cattle within or coming from the barangay to
find out if the transaction is documented and or properly coordinated in the barangay.
Section 4E. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue the Original Official Receipt to the payee upon payment.
Section 4E. 04. Explanatory. The “Travel Permit of Cattle” issued from the Punong barangay shall be necessary in order to protect
the constituents in the barangay from “Thefts” of cattle and other illegal form of deceits.
Section 4E. 05. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.
ARTICLE F. FEES OR CHARGES FOR TRAVEL PERMITS and DOCUMENTING TRANSACTIONS OF BUYING CATTLES
SPECIFICALLY CARABAO, COW & HORSE.
Section 4F. 01. IMPOSITION FEE. There shall be collected fees/charges for issuing travel permits and documenting the
transaction of buying cattle from this barangay:
1. Documentation & Agreement ---------------------------------------------- P 130.00
2. Permit to Travel --------------------------------------------------------------------- P 130.00
Section 4F. 02. RULES AND REGULATION. Any cattle owners (Specifically: Carabao, Cow and horse) shall strictly follow the
following:
 1. Any person having a buying transaction or any other form of transaction whose owner of the Cattle is coming from this
barangay shall mandate to secure proper documentation from the barangay. This is a mandatory requirement to insure that
any transacted cattle in the barangay is not questionable, not owned by the government or granted from the government but
under the supervision of association, cooperative or any other group which is under and or subject for policies to follow
before it was granted.
2. The cattle owner, cattle canvasser/broker shall be responsible to inform the barangay if there is a buying transaction of
cattle made.
3. Any un-inform buying transaction of buying of specified mentioned cattle on this article, the cattle owner, cattle
canvasser/broker shall be liable and consider as violator and subject for penalty under the provision on this article.
4. Any buying transaction or any other form of transaction for any cattle without document/permit from the barangay shall be
considered as illegal or violation under the provision of this ordinance.
5. The documents shall be issued only from the barangay with the attached Official Receipt (O.R.).
6. Any documentation for buying transaction or any form of transaction for any cattle which is not issued from the barangay is
not valid and shall be considered as illegal and a violation under the provision of this ordinance.
7. Any person involved to any document not issued coming from the barangay shall be considered as violator and subject for
penalty under the provision of this ordinance.

Section 4F. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.

Section 4F. 05. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE 4G. FEES OR CHARGES FOR DOCUMENTING TRANSACTIONS OF BUYING, SELLING AND OR ANY OTHER
FORM OF TRANSACTION FOR REAL PROPERTY.
Section 4G. 01. IMPOSITION FEE. There shall be collected fees/charges for documenting the transaction of buying/selling real
properties and other private properties within the jurisdiction of the barangay:
1. Documentation on land agreement (Sale, Lease and etc):
=> for property value of 6,000.00 below ------------------------------------------------ P 130.00
=> additional fee for property value of 6,000.00 above (every exceeding 500.00)-- P 10.00
2. Documentation on other private properties (Sale, Lease and etc):
=> for property value of 6,000.00 below ------------------------------------------------ P 130.00
=> additional fee for property value of 6,000.00 above (every exceeding 500.00)-- P 10.00
Section 4G. 02. RULES AND REGULATION. All owners of real properties and other private properties located or under the
jurisdiction in this barangay who engaging in buying/selling transaction shall strictly follow the following:
1. All buying, selling and or any other form of transaction for real properties whose jurisdiction or area is located within the
barangay shall mandated to secure proper documentation from the barangay. This is a mandatory requirement for security,
verification and to insure that the transacted real property within the barangay is not questionable, conflict, under dispute and
not owned by the government.
2. The owner of the real properties or other private properties, canvasser/broker shall be responsible to inform the barangay if there
is a buying transaction of any real and other private properties.
3. The owner shall pay first to the barangay treasurer before the document will be granted.
4. The documents shall be issued only from the barangay with the attached Official Receipt (O.R.).
5. Any form of transactions of any real property within the jurisdiction of the barangay without document/permit from the
barangay shall be considered as illegal or violation under the provision of this ordinance.
6. Any documentation for any form of transaction of real property within the barangay jurisdiction which is not issued from the
Barangay is invalid and shall be considered as illegal and a violation under the provision of this ordinance.
7. Any person involved to any document not issued coming from the barangay shall be considered as violator and subject for
penalty under the provision of this article.
Section 4G. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue the Original Official Receipt to the payee upon payment.
Section 4G. 04. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE 4H. FEES AND CHARGES FOR BUSINESS IN LOADING/HAULING PRODUCTS FROM THIS BARANGAY.
 Section 4H. 01. IMPOSITION FEE. There shall be collected fees/charges for any trucks/vehicle use for business in
Loading/hauling agricultural products or any products come from the barangay:
1. Fees for Loading Cargo trucks/vehicle of any Agricultural or any other product:
h.1. Tomatoe (loading of10 boxes to 20 boxes) ------------------------------------- P 50.00
(loading of 21 boxes to 40 boxes) ------------------------------------ P 60.00
(loading of 41 boxes to 60 boxes) ------------------------------------ P 70.00
(loading of 61 boxes to 80 boxes) ------------------------------------ P 80.00
(loading of 81 boxes to 100 boxes) -------------------------------- P 90.00
(loading of 101 boxes to 130 boxes) ---------------------------- P 100.00
additional fee for every succeeding boxes --------------------- P 1.00/box

h.2. Onion ----------------------------------------------------------------------------------------------------- P 0.125/kl.

h.3. Camote --------------------------------------------------------------------------------------------------- P 0.05/kl.
h.4. Squash (Kalabasa) --------------------------------------------------------------------------------- P 0.05/kl.
h.5. Pepper (atsal) ---------------------------------------------------------------------------------------- P 0.10/kl
h.6. Corn -------------------------------------------------------------------------------------------------------- P 2.00/sack
h.7. Rice --------------------------------------------------------------------------------------------------------- P 2.00/sack
h.8. other Vegetables ---------------------------------------------------------------------------------- P 0.10/kl.
Section 4H. 02. RULES AND REGULATION. All owners/operators of any vehicle entering this barangay for business
transaction in loading/hauling agricultural products shall strictly follow the following:
1. Any agricultural products loaded to any vehicle to be transported out from this barangay for loading/hauling business purposes
shall be subject for fees/charges in the tariff rate specified on this article.
2. The owner/operator of any vehicle shall pay the tariff rate specified on this article in loading/hauling of agricultural products
from this barangay.
3. The payment shall be made by the owner/operator or thru the representative such as but not limited to driver, helper, conductor
and any other representative on the board or trip.
4. Any owner’s/operator’s representative such as but not limited to driver, helper, conductor and any other representative on the
board or trip shall be responsible to inform their superior or owner/operator.
5. Any person who makes dishonesty declaration of the quantity of total cargo loaded in the vehicle shall be penalize based on the
provision of this article.
6. Any person found DISHONESTY in the declaration of the quantity of total cargo loaded in the vehicle SHALL BE
PENALIZING TO A DOUBLE PAY from the original exact/correct payment to be pay.

Section 4H. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.
Section 4H. 04. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE 4I. FEES AND CHARGES FOR BUSINESS OF UNLOADING/DELIVERY OF ANY PRODUCTS GOING TO THIS
BARANGAY.
Section 4I. 01. IMPOSITION FEE. There shall be collected fees/charges for any trucks/vehicle use for business in
unloading/delivering of any products:

i.1. Agricultural Inputs:

1. Chicken dunks (eti) ----------------------------------------------------------------- P 2.00/sack
2. Fertilizers ---------------------------------------------------------------------------------- P 2.00/sack
3. Lime/dolomite ------------------------------------------------------------------------- P 2.00/bag
i.2. For construction materials:
1. Cement ------------------------------------------------------------------------------------- P 2.00/bag
2. Sand & Gravel -------------------------------------------------------------------------- P 10.00/cubic load
3. Corrugated G.I. sheet ------------------------------------------------------------- P 3.00/sheet
4. Other products (Trucking minimum value of 100.00 to 500.00)---------- P 10.00
additional fees for trucking value above 500.00 (every exceeding 250.00)------ P 5.00
i.3. For goods:
1. Rice ----------------------------------------------------------------------------------------------------------------- P 2.00/sack
 2. Corn grits--------------------------------------------------------------------------------------------------------- P 2.00/sack
5. Other goods products (Trucking minimum value of 100.00 to 500.00)-------------------- P 10.00
additional fees for trucking value above 500.00 (every exceeding 250.00)------ P 5.00
i.3. Other products: (Trucking minimum value of 100.00 to 500.00)-------------------- P 10.00
additional fees for trucking value above 500.00 (every exceeding 250.00)------ P 5.00
Section 4I. 02. RULES AND REGULATION. All owners/operators of any vehicle entering this barangay for business transaction
in unloading/delivering any products shall strictly follow the following:
1. The owner/operator of any vehicle shall pay the tariff rate specified on this article in unloading/delivering of any products going
to this barangay if the loaded/delivered product/s is owned by any other person that the operator accepts the payment for
trucking.
2. The payment shall be made by the owner/operator or thru the representative such as but not limited to driver, helper, conductor
and any other representative on the board or trip.
3. Any owner’s/operator’s representative such as but not limited to driver, helper, conductor and any other representative on the
board or trip shall be responsible to inform their superior or owner/operator.
4. Any person found DISHONESTY in the declaration of the quantity of total specific cargo loaded in the vehicle SHALL BE
PENALIZING TO A DOUBLE PAY from the original exact/correct payment to be pay.
Section 4I. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.

Section 4I. 04. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE 4j. ENRANCE FEES AND CHARGES FOR PASSENGER JEEPNEYS.

Section 4J. 01. IMPOSITION FEE. There shall be collected entrance fees/charges for any passenger jeepneys entering in the
barangay for an alley in the designated public terminal:
1. Entrance Fee for Passenger Jeepney:
a. Single tire ------------------------------------------------------------------------------------------ P 10.00
b. Double tire ---------------------------------------------------------------------------------------- P 20.00
Section 4J. 02. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.
Section 4J. 03. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

ARTICLE 4K. COLLECTION FEES AND CHARGES TO FARMERS FOR THE SALE OF THIER AGRICULTURAL PRODUCTS:
Section 4J. 01. IMPOSITION FEE. There shall be a levy collection & charges for direct-owner farmer/planters who sale
agricultural products:
1. Sale of Tomatoe
Sale price of 350.00 to 399.00 per box ----------------------------- P 2.00/box
Sale price of 400.00 to 499.00 per box ----------------------------- P 4.00/box
Sale price of 500.00 to 599.00 per box ----------------------------- P 5.00/box
Sale price of 600.00 to 699.00 per box ----------------------------- P 6.00/box
Sale price of 700.00 to 799.00 per box ----------------------------- P 7.00/box
Sale price of 800.00 to 899.00 per box ----------------------------- P 8.00/box
Sale price of 900.00 to 999.00 per box ----------------------------- P 9.00/box
Sale price of 1,000.00 to 1,199.00 per box --------------------------- P10.00/box
 and additional add-on fee of 1.00/box
for every additional sale price of 100.00/box

2. Sale of Onion
 Sale price of 25.00 to 29.00/ kilo -------------------------------------- P 0.125/kl.
Sale price of 30.00 to 34.00/kilo ---------------------------------------- P 0.15/kl.
Sale price of 35.00 to 39.00/kilo ---------------------------------------- P 0.1875/kl.
Sale price of 40.00 to 44.00/kilo ---------------------------------------- P 0.225/kl.
Sale price of 45.00 to 49.00/kilo ---------------------------------------- P 0.25/kl.
Sale price of 50.00 to 54.00/kilo ---------------------------------------- P 0.2875/kl.
Sale price of 55.00 to 60.00/kilo ---------------------------------------- P 0.3125/kl.

c.3. Camote (Sale price of 10.00 /kilo up)------------------------------------------------- P 0.05/kl.

c.4. Squash (Kalabasa) Sale price of 10.00 /kilo up --------------------------------- P 0.05/kl.
c.5. Pepper (atsal) Sale price of 80.00 /kilo up --------------------------------------- P 0.10/kl
c.6. Corn (Sale price of 15.00 /kilo up ----------------------------------------------------- P 2.00/sack
c.7. c.5. other Vegetables (sale on gain able price) --------------------------- P 0.10/kl.

Section 4I. 02. RULES AND REGULATION. All owners/operators of any vehicle entering this barangay for business transaction
in unloading/delivering any products shall strictly follow the following:
1. A farmer shall be a subject for collection fees only if the harvest production reached to a minimum of 80.00 kilos and above.The
payment shall be made by the owner/operator or thru the representative such as but not limited to driver, helper, conductor and
any other representative on the board or trip.
2. Any person who makes dishonesty in the declaration of the real sale price shall be penalizing a penalty of DOUBLE PAY of the
payment on the required to be pay.
3. Any person found DISHONESTY in the declaration of the quantity of total specific cargo loaded in the vehicle SHALL BE
PENALIZING TO A DOUBLE PAY from the original exact/correct payment to be pay.
Section 4K. 03. Manner of Payment. The payment shall be paid to or collected by the barangay treasurer or any authorized
representative and issue an Official Receipt to the payee if the payment is 50 pesos and above; and or issue the Original
Barangay Official Cash Ticket to the payee if the payment is below 50 pesos.
Section 4K. 04. Penalty. Any violation of the provisions of this Article for non-payment shall be punished by a fine of not less than
Two Hundred Pesos(P200.00) but not exceeding One Thousand Pesos (P1,000.00), compromise settlement with the Punong
Barangay.

CHAPTER V. GENERAL RULES AND REGULATIONS

ARTICLE 5A. THE USE OF OFFICIAL CASH TICKETS

Section 5A. 01. Cash Ticketing system:

1. Cash tickets issued shall be in Original with a signed/signature fixed by the Committee Chairman of Appropriation or to any
designated official as a proof of its originality.
2. the barangay treasurer shall formulate a form
3. For auditing purposes, Cash tickets issued to any authorize representative shall be properly recorded by the barangay treasurer
in form containing the following:
a. Quantity of Cash tickets issued
b. Amount of Cash Ticket
c. Total Amount of Cash Ticket issued
d. Serial number of Cash Tickets
e. Date of issued
f. Signature of the authorizing collecting officer where the Cash ticket has been issued.
g. Prepared by Barangay Treasurer
h. Certified Correct by Chairman Committee on Appropriation
i. Approved by the Punong barangay

4. Cash tickets issued shall be audited regularly (daily if necessary) by the Chairman Committee on appropriation or any
designated official capable for auditing principle standards.
5. The cash tickets issued shall be slightly torn in half by the authorize collector who shall deliver the same to the Barangay
Treasurer for counter checking against his record of cash tickets issued by him for that day.
6. All cash collections due to Cash Tickets in a day shall have an issuance of official receipts.

Section 5A. 02. Repealing Clause.

All rules and regulations or in parts of this ordinance, whose provisions are in conflict with, or contrary to, the provisions of this
ordinance are hereby repealed, amended and modified accordingly.
Section 5A. 03. Effectivity.
This ordinance shall take effect after thirty (30) days from the date of receipt of the Sanggunaing Bayan.

ENACTED AND APPROVED: ________

I hereby certify to the correctness of the foregoing Ordinance, which was duly enacted and approved by the Sangguniang Barangay
during its regular session held on August 09, 2018.

____________________
Barangay Secretary

ATTESTED AND CERTIFIED

TO BE DULY ADOPTED:

HON. MERLINA B. PONTEMAYOR

Presiding Officer