Iloilo City Tax Ordinance 2007-016

Republic of the Philippines
City of lloilo City

OFFICE OF THE SANGGUNIANG PANLUNGSOD
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
PANLUNGSOD OF THE CITY OF ILOILO, PHILIPPINES, HELD AT THE SESSION HALL, ILOILO
TERMINAL MARKET BUILDING, ON WEDNESDAY, DECEMBER 19, 2007.
PRESENT:
HON. JED PATRICK E. MABILOG
Presiding Officer
HON. EDUARDO L. PENAREDONDO, Floor Leader
HON. LYNDON V. ACAP
HON. ELDRID C. ANTIQUIERA
HON. JULIENNE L. BARONDA
HON. JOSE S. ESPINOSA Ill, Asst. Floor Leader
HON. ELY A. ESTANTE, JR.
HON. JEFFREY P. GANZON
HON. JOHN MELCHOR MABILOG, SK Federation President
HON. ARMAND$. PARCON
HON. ANTONIO V. PESINA, JR.
HON. ERWIN J. PLAGATA
HON. NIELEX C. TUPAS
HON. PERLAS. ZULUETA
Member
Member
Member
Member
Member
Member
Member
Ex Officio Member
Member
Member
Member
Member
Member
ABSENT:
None.
TAX ORDINANCE NO. 2007-016

AN ORDINANCE REVISING ORDINANCE NO. 399, SERIES OF 1992
OTHERWISE KNOWN AS "THE LOCAL REVENUE CODE OF ILOILO CITY"
AND PROVIDING PENALTIES l"HEREOF
Sponsored by Councilor Antonio V. Pesina, Jr., seconded by
Councilors Lyndon V. Acap, Eldrid C. Antiquiera, Jose S.
Espinosa Ill, and Erwin J. Plagata
WHEREAS, Section 458 of the Local Government Code of 1991 provides that:
"The Sangguniang Panlungsod shall enact ordinances for the
general welfare of the City and its Inhabitants pursuant to Section 16
thereof."
WHEREAS, pursuant to Section 132 of the Local Government Code, the power to impose
a tax, fee or charge or to generate revenue shall be exercised by the Sangguniang Panlungsod of
the local government unit concerned through and appropriate ordinance;
WHEREAS, pursuant to Section 191 of the local Government Code of 1991 "the Local
Government Units shall have the authority to adjust the tax rates as prescribed herein not
oftener than once evety five (5) years, but In no case shall such adjustment exceed ten
pe1C811t (10%) of the tallls fixed under this Code";
~
Tax Ord. No. 2007-016, Dec. 19, 2007
Page2
WHEREAS, pursuant to Section 151 par 2 of the same Code, the rates of taxes that the
city may levy exceed the maximum rates allowed for the Province or Municipality by not more than
fifty percent (50%) except the rates of professional and amusement taxes;
WHEREAS, it is imperative that the lloilo City Government shall adjust the tax rates in
order to ensure the efficient and effective deliveries of the basic services and facilities as well as .
promote the general welfare of its constituents;
WHEREAS, it is the recommendation of the Working Staff of the lloilo City Treasurer's
Office to revise the provisions of Ordinance No. 399, Series of 1992.
NOW, THEREFORE, be it ordained by the Sangguniang Panlungsod of the City of lloilo,
that:
Section 1. - Ordinance No. 399, Series of 1992 otherwise known as "The Local Revenue
Code of llol/o City" is hereby REVISED pursuant to Section 191 in relation to Section 151 of the
Local Government Code of 1991 ;
Section 2. - The copy of the document which contains the specific details and marked as
Annex 'A' is made an integral part of this ordinance.
Section 3. - This ordinance shall take effect on January 1, 2008.
ENACTED, December 19, 2007,
I hereby certify to the correctness of the above quoted ordinance.
For and in the absence of the
Board Secretary IV:
By:
~
Board Secretary II
COUNTERSIGNED:
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APPROVED:
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ATTESTED:
TABLE OF CONTENTS
BOOK I - BUSINESS and OTHER TAXES
CHAPTER I - GENERAL PROVISIONS
SECTION
SECTION
SECTION
1 TITLE OF ORDINANCE
2 SCOPE
3 DEFINITION OF TERMS
1
1
1
CHAPTER II - TAXES ON BUSINESS

SECTION
4 Taxes on Business
A) On manufacturers, 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 in accordance with the
following schedules
B) On wholesalers, distributors, or dealers in any article of commerce of
whatever kind or nature including liquor, cigar, cigarettes, tobacco and
tobacco leaf
C) On exporter, and manufacturer, millers, producers, wholesalers, distributors,
dealers or retailers of essential commodities
D) On Retailers
E) On contractors and other independent contractor and services
F) On cafe, cafeterias, ice cream and other refreshment parlors, restaurants,
soda fountain, carinderia or food caterers, snack bars, including the sales
of liquor and cigarettes
G) Producer
H) On banks and other financial institution
I) Tax on peddlers
12
13
14
14
14
14
17
18
19
20
CHAPTER Ill - TRANSFER TAX .

SECTION
SECTION
SECTION
SECTION
SECTION
5
6
7
8
9
Tax on Transfer of Real Property Ownership

Tax Clearance/Requirement
Requirements for Notary Publics
Real Property, its Meaning
Time of Payments
20
20
21
21
21
CHAPTER IV - TAX ON PRINTERS AND PUBLISHERS

SECTION
SECTION
10 Tax on Printing and Publication

11 Exemption
CHAPTER V - FRANCHISE TAX
SECTION
SECTION
SECTION
12 Franchise Tax
13 Time of Payment
14 Surcharge and Interest on Unpaid Tax
21
21
21
22
22
CHAPTER VI - SAND AND GRAVEL TAX

SECTION
SECTION
SECTION
SECTION
15
16
17
18
Sand and Gravel Tax

Time of Payment and Issuance of Permit
Governing Rules
Duty of Barangay Treasurer
SECTION
SECTION
SECTION
SECTION
19
20
21
22
CHAPTER VII - TAX ON PROFESSIONS AND CALLINGS

Professional Tax
Other Professions or Callings
Exemption
Time of Payment
22
22
23
23
23
24
25
,_
CHAPTER VIII - AMUSEMENT TAX ON ADMISSION

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
23
24
25
26
27
28
Amusement Tax on Admission

Time of Payment
Manner pf Payment and Penalties
Registration of Amusement Places
Admission Tickets
Amusement Tax on Equipments or Devices and other Amusement Places
26
26
26
27
27
29
CHAPTER IX - TAX ON DELIVERY TRUCKS ANO VANS

SECTION
29 Delivery Trucks and Vans
30
CHAPTER X - COMMUNITY TAX

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
30
31
32
33
34
35
36
37
38
Community Tax
Individuals Liable to Community Tax
Juridical Persons Liable to Community Tax
Exemptions
Place of Payment
Time for Payment; Penalties for Delinquency
Community Tax Certificate
Presentation of Community Tax Certificate on Certain Occasions
Distribution of Proceeds
31
31
31
32
32
32
33
33
34
CHAPTER XI - TAX ON THE STORAGE OF FLAMMABLE, COMBUSTIBLE

OR EXPLOSIVE SUBSTANCE
SECTION
SECTION
SECTION
39 Tax on Flammable, Combustible or Explosives Substance

40 Collection of Taxes on the Storage of Flammable and Combustible Materials
41 Surcharge for Late Payment
34
37
37
CHAPTER XII - PRIVATELY OWNED PUBLIC MARKETS

SECTION
37
42 Private Markets
CHAPTER XIII - LESSORS TAX
SECTION
43 Tax on Lessors of Real Estate
38
CHAPTER XIV - TAX ON RICE OR CORN MILLS

SECTION
44 Rice or Com Mills
38
CHAPTER XV - OTHER TAXES
SECTION
SECTION
SECTION
45 Other Taxes
46 Water Extractions
47 Unspecified Taxes
38
39
39
CHAPTER XVI - SHARES FROM PROCEEDS OF NATIONAL TAXES OR RECEIPTS

SECTION
SECTION
SECTION
SECTION
SECTION
48
49
50
51
Share in the Allotment of Internal Revenue Taxes

Share in the Proceeds from Development and Utilization of the National Wealth
Amount of Share of Local Government Units
Share from Any Government Agency or Government-Owned or Controlled
Corporation
52 Development and Livelihood Project
39
39
40
40
40
BOOK II - FEES and CHARGES

CHAPTER I - MAYOR'S PERMIT
SECTION
SECTION
SECTION
53 Permit Fees
54 Applications, Contents, or False Statement
55 Schedules of Fees
41
41
41
CHAPTER II FEES ON ACCREDITATION OF TOURISM RELATED ESTABLISHMENT

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
56 Registration/License Fee-Owners and/operators of Hotels operating

in the City of lloilo
57 Registration/License Fee-Owners and/operators of Hotels operating
in the City of lloilo
58 Registration/License Fee-Owners and/operators of Tourist-inns or
apartment-hotels{apartel) operating in the City of lloilo
59 License Fee - Owners and/or operator of tourism related establishment
60 License Fee - Tourist-transport Operators
61 Registration Fee/License Fee - Owners and/or Operators of Travel Agencies
62 Registration Fee for Engaging in Business for the First Time
63 Time of Payment
64 Classification of Hotels
65 Other Related Laws
44
45
45
46
46
46
46
46
47
47
CHAPTER Ill - SANITARY INSPECTION FEES

SECTION
SECTION
SECTION
SECTION
66
67
68
69
Sanitary Inspection Fees

Time of Payment
Prior Payment Required
For Services Rendered by the City Health Office
47
49
49
49
CHAPTER IV - GARBAGE SERVICE CHARGES

SECTION
SECTION
SECTION
SECTION
70 Garbage Service Charge

A) Manufacturer
B) Wholesale/Retail Trade
C) Service
D) Banking and Finance
E) Insurance
71 Fee for Garbage Collection and Disposal
72 Prohibited Acts
73 Penalty for Violating the Prohibited Acts
50
50
52
53
56
56
57
58
59
CHAPTER V - FEES FOR LICENSING AND SEALING OF WEIGHTS AND MEASURES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
74
75
76
77
78
79
80
81
82
Fees for Sealing and Licensing of Weights Measurers

Form and Duration of License for Use of Weights and Measures
Inspection of Weights and Measures
Sealers of Weights and Measures
Destruction of Defective Instrument of Weights and Measures
Testing of Instrument Used Into Government Works
Dealers Permit to Keep Unsealed Weights and Measures
Penalties for Violations of Weights and Measures Law
Compromise Penalty
59
60
60
60
60
60
60
61
62
CHAPTER VI - FISHERY AND RENTALS, FEES AND CHARGES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
83 Fees and Rentals for the Use of Municipal Water

84 Issuance of License
85 Persons Barred from Enjoying Fishery Privileges
86 Approval of the Sangguniang Panlungsod
87 Proposal or Application for License
88 Period
89 Persons Qualified
90 Monthly Report
91 Privilege of resident to Take Fish in Municipal Waters
92 Contents of the License to be Issued
93 Time of Payment
94 Surcharge
95 Penalty
96 Exemptions
62
63
64
64
64
64
64
65
65
65
66
66
66
66
CHAPTER VII - FEE FOR OPERATING FISHING VESSELS

SECTION
SECTION
SECTION
SECTION
SECTION
97
98
99
100
101
Fee for Operating Fishing Vessels

Time OF Payment
Surcharge
Exemption
Commercial Fishing
66
67
68
68
68
68
CHAPTER VIII - ZONING FEE

SECTION
SECTION
SECTION
102 Zoning Fee

103 Special Permit Uses
104 Non-Conformity Use and Penalty for Violation of this Section
68
69
70
CHAPTER IX - BUILDING PERMIT FEES

SECTION
105 Building Permit Fees
70
CHAPTER X - ELECTRICAL PERMIT AND INSPECTION FEES

SECTION
SECTION
106 Electrical Installation Permit and Inspection Fees

107 Administrative Provision
77
79
CHAPTER XI - LINE AND GRADES

SECTION
SECTION
108 Line and Grades

109 Time of payment
80
80
CHAPTER XII - PLUMBING INSPECTION & PERMIT FEES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
11 O Imposition of Fees
111 Plumbing Permit Fees
112 Time of Payment-Permit Fees
113 Administrative Provisions
114 Inspection
115 Complaints Filed Against Master Plumber
116 Certificate of Approval
117 Applicability Clause
81
81
82
82
82
83
83
83
CHAPTER XIII - MECHANICAL PERMIT FEE AND INSPECTION FEES
SECTION
SECTION
SECTION
118 Imposition of Fees

119 Time of Payment
120 Administrative
83
87
87
CHAPTER XIV - OCCUPANCY FEE
SECTION
87
121 Occupancy Fee

CHAPTER XV - FIRE INSPECTION FEE
SECTION
SECTION
SECTION
88

123 Penalty-Revocation of License
124 License
92
92
CHAPTER XVI - EXCAVATION PERMIT FEE AND RESTORATION FEE
SECTION
92
125 Imposition of Fee

CHAPTER XVII - SUBDIVISION INSPECTION AND VERIFICATION FEES
SECTION
SECTION
93
93

127 Time of Payment
CHAPTER XVIII - QUARRYING ADOBE STONE, CLAY OR FILLING MATERIALS
PERMIT FEE
SECTION
SECTION
94
94
128 Filing of Application

CHAPTER XIX - ANTI POLLUTION CONTROL CHARGES
SECTION
SECTION
SECTION
95
95
130 Authority or permit required

131 Registration and Permit Fee
132 Supervision and Control
96
CHAPTER XXI - PARKING FEES
SECTION
96
133 Parking Fees
CHAPTER XXI - RENTAL FOR LAND AND OR BUILDING OWNED OR ACQUIRED BY THE CITY
SECTION
SECTION
134 Authority to Lease or Rent

135 Monthly Rental
97
98
CHAPTER XXll - OTHER FEES AND CHARGES
SECTION
136 Fees and Charges

A
B
C
D
E
F
G
H
I
J
Cart and sledges Registration Fee

Circus or menagerie and other parades using banners
Civil Registry Fees
Secretary Fees
Police Clearance
Cemetery Fees
Animal Fees
Tricycle and Trisicad Regulatory Fees
Shipping and Inspection Fee
Mayors Permit Fee on Billboard, sign Boards, Streamer and other
Advertisement
K Business Registration and Regulatory Fee
L Other Fess not specifically mentioned above
98
98
98
98
99
100
100
100
100
101
101
102
103f-'
BOOK Ill - REAL PROPERTY TAX

CHAPTER I - IMPOSITION OF REAL PROPERTY TAX
SECTION
SECTION
137 Imposition of Tax

138 Exemption
104
104
CHAPTER II - SPECIAL LEVIES ON REAL PROPERTY

SECTION
SECTION
SECTION
SECTION
SECTION
139 Additional Levy on Real Property for the Special Education Fund (SEF)
140 Additional Ad Valorem Tax on Idle Lands
141 Idle Lands Coverage
142 Idle Lands Exempt from Tax
143 Special Levy by City of lloilo
105
105
105
105
106
CHAPTER Ill - COLLECTION OF REAL PROPERTY

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
144 Date of Accrual of Tax

145 Collection of Tax
146 Assessors to Furnish Local Treasurer with Assessment Roll
147 Notice of Time for Collection
148 Payment of the Real Property Taxes in Installment
149 Tax discount for Advanced and Prompt Payment
150 Payment Under Protest
151 Repayment of Excessive Collection
152 Interest on Unpaid Real Property
153 Compromise Agreement
154 Payment of Delinquent Taxes on property Subject of Controversy
155 Periods Within Which to Collect Real Property Taxes
156 Effect of Appeal on the Payment of Real Property Tax
157 Sale and Forfeiture Before the Effectivity of RA 7160
106
106
106
107
107
107
107
108
108
108
108
108
109
109
CHAPTER IV- DISPOSITION OF PROCEEDS

SECTION
SECTION
SECTION
SECTION
158
159
160
161
Distribution of Proceeds
Application of proceeds of the Additional One Percent SEF Tax
Proceeds of the Tax on Idle Lands
Proceeds of the Special Levy
109
109
110
110
CHAPTER V - SPECIAL PROVISIONS

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
162
163
164
165
166
167
168
General Assessment Revision: Expenses Incident Thereto

Condonation or Reduction of Real Property Tax and Interest
Condonation or Reduction of Real Property by the President of the Philippines
Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor
Insurance Companies for Furnish Information
Fees in Court Actions
Fees in Registration of Papers or Document on Sale of Delinquent Real Property
to the City
110
110
110
110
111
111
111
BOOK IV
PUBLIC ENTERPRISE
CHAPTER I - PUBLIC MARKETS
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
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SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
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SECTION
169 Scope
170 Market Administration
171 Administration, Control and Supervision
172 Duties of the Administrator or Chief Markets and Slaughterhouse Division
Market In-Charge and Other Market Personnel
Exhibition of Cash Tickets and Official Receipts
Previous Authority of the City Treasurer
Prohibition to Throw Garbage
177 Unlawful Deposit and Manufacture
178 Unlawful Cooking
179 Bicycles Not Permitted
180 Prohibition on Sale
181 Prohibition on Passage Ways
182 Prohibition as Dwelling Place
183 Orderliness
184 Exhibition of Goods
185 Assignment to Section
186 Peddlers or Hawkers
187 Definition of the Term Meat
188 Disqualification
189 Nuisance
190 Loafing, Loitering and Begging Not Permitted
191 Signboards
192 Obstruction
193 Stray Animals
194 Losses or Damages
195 Risk of Market Occupants
173
174
175
176
112
112
112
113
113
113
113
114
114
114
114
114
114
114
114
114
115
115
115
115
115
116
116
116
116
116
116
CHAPTER II - MAINTENANCE OF PUBLIC MARKETS

SECTION
SECTION
SECTION
SECTION
196 General Maintenance of Public Markets

197 Sanitary Maintenance
198 Water
199 Sectioning/division of Market Proper
116
117
118
118
CHAPTER Ill -ADJUDICATION OF MARKET STALLS

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
200 Notice of Vacancy

201 Registry Books for Applicants
202 Preference to the Filipino Applicants
203 Market Committee
204 Composition of Market Committee
205 Mode of Adjudication of Stalls to Qualified Applicants
206._bease of Contract of Stalls
207 Appeals
118
121
121
122
122
122
122
124
CHAPTER IV- STALL OCCUPANCY

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
208
209
210
211
212
213
214
215
216
217
Requisite After Grant of Stalls

Vacancy of Stall Before Expiration of the Lease
Partnership with Stallholders
Death, Disability or Incapacity of Stall Holder
Lessee to Personally Administer Stall
Number of Stall Leased to Each Family
Dummies, Sub-Lease of Stall
Prohibitions
Forward Movement
Occupancy of Stalls
125
125
125
125
125
126
126
126
126
126
CHAPTER V - MARKET FEES AND RENTAL RATES

SECTION
SECTION
SECTION
SECTION
SECTION
218
219
220
221
222
Rentals for the Occupancy or Use of Public Markets and Premises

Rentals for Fixed Stalls
Market Fees
Market Entrance fees
Rate of Rentals
127
127
127
127
131
CHAPTER VI - FISH INSPECTION FEES

SECTION
133
CHAPTER VII - SLAUGHTERHOUSE

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
224 Slaughterhouse Fees

225 Permit Fee to Slaughter, (city Veterinary)
226 Rate of Slaughterhouse Fees
227 Place of Slaughter
228 Post Mortem
229 Requirement for the issuance of permit for the Slaughter of large Cattle
230 Corral Fee
231 Meat Delivery Feel Hauling Fee
232 Slaughter Fee
233 Ante Mortem Fee
133
133
134
134
134
134
135
135
135
135
CHAPTER VIII - BUS TERMINAL

SECTION
SECTION
SECTION
SECTION
234
235
236
237
Collection of Taxes, Fees and Other Charges in Public Bus Terminals

Bus Terminal Fees
Concessionaire Fees and Businesses
Bus Terminal In-Charge
136
136
136
136
CHAPTER IX - FLEA AND NIGHT MARKET

SECTION
SECTION
238 Flea and Night Market

239 Fixing the Rates of Taxes, Fees and Charges
136
136
BOOKV
ADMINISTRATIVE PROVISION
CHAPTER I - PAYMENTS OF PERMITS AND LICENSES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
240
241
242
243
244
245
246
247
248
249
250
251
License Necessary
Invalid Payments
Barangay Clearance
Permits to Displayed Conspicuously
Separate License or Permit for Different Kinds of Business or Establishments
Registration of Name or Style with the City Treasurer
When Ownership of Business is Transferred, Not Considered New Business
Removal or Transfer of Business to Other Location
Continuation of Business of Deceased Person
Duration of Permits
Revocation of Permit
Renewal of Permits
137
137
137
137
138
138
138
138
139
139
139
139
CHAPTER II - RULES AND PROCEDURES FOR THE ISSUANCE OF

BUSINESS PERMITS/LICENSE AND CLOSURE OF BUSINESSES
SECTION
SECTION
SECTION
SECTION
SECTION
252
253
254
255
256
Requirements
Action on application for Permit
Grounds for Denial of Permit
Written Notice Before Actual Closure
Notice of Revocation of Permit/License
140
140
140
141
141
CHAPTER Ill - COLLECTION OF TAXES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
257
258
259
260
261
262
263
Collection of Local Revenues by Treasurer

Tax Period and Manner of Payment
Accrual of Tax
Time of Payment
Payment on Combined or Related Businesses
Surcharged and Penalties on Unpaid Taxes, Fees or Charges
Interest on other Unpaid Revenues
142
142
142
142
142
143
143
CHAPTER IV - SITUS OF THE TAX

SECTION
SECTION
SECTION
264 Definitions of Terms

265 Sales Allocation
266 Sales Made by Route Trucks, Vans or Vehicles
143
143
143
CHAPTER V - INCENTIVES
SECTION
SECTION
267 Authority to Grant Tax Exemption Privileges or Incentives

268 Withdrawal of Tax Exemption Privileges or Incentives
143
144
CHAPTER VI - RETIREMENT OF BUSINESS

SECTION
SECTION
SECTION
269 Submission of Sworn Statement

270 Business Retirement Procedure
271 Final Tax Determination
145
145
146
CHAPTER VII - PRINTING AND ISSUANCE OF RECEIPTS

OR SALES OR COMMERCIAL INVOICE
SECTION
SECTION
SECTION
272 Printing of Receipts or Sales or Commercial Invoices

273 Issuance of Receipts
274 Specific Violatjon
146
146
147
CHAPTER VIII -PROCEDURES IN THE IMPLEMENTATION OF

EXEMPTIONS FROM THE PAYMENT OF AMUSEMENT TAX
ON ADMISSION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
275
276
277
278
279
280
281
Prior Notice
Printing Tickets
Tax
Registration of Tickets and Invoice
Report
Disposition of the Unsold Tickets
Duration of Exemption
148
148
148
148
148
149
149
CHAPTER IX - INSPECTION OF BUSINESS ESTABLISHMENT AND

EXAMINATION OF BOOKS OF ACCOUNTS
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
282 Inspection for Tax Compliance

283 Checking of Admission Tickets
284 Corporation, Companied, Partnership, or Persons Required to Keep Book of
Accounts
285 Subsidiary Books
286 Sales Book and Purchase Book
287 List of Suppliers, their Address and Sales Made in lloilo City
288 Language in Which Books are to be Kept; Translation
289 Preservation of Books of Accounts and Other Accounting Records
290 Examination of Books of Accounts and Pertinent Records of Businessmen
by City Treasurer
291 Period of Examination
292 Content of Authority
293 Availment of Records of Other Agencies
294 Support of Other National Government Agencies
149
149
150
151
151
151
151
151
152
152
153
153
153
CHAPTER X - CIVIL REMEDIES FOR COLLECTION OF REVENUES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECtlON
SECTION
SECTION
SECTION
295
296
297
298
299
300
301
302
303
304
City Government's Lien

Civil Remedies
Distraint of Personal Property
Levy on Real Property
Advertisement and Sale
Redemption of Property Sold
r=inal Deed to Purchaser
Purchase of Property by the City of lloilo for Want of Bidder
Resale of Real Estate taken for Taxes
Collection of Delinquent laxes, Fees, Charges or Other Revenues Through
Judicial Action
305 Further distraint of Levy
306 Personal Property Exempt from Distraint or Levy
153
153
154
155
156
156
157
157
157
158
158
158
CHAPTER XI - COLLECTION OF DELINQUENT REAL

PROPERTY TAXES
SECTION
SECTION
SECTION
SECTION
SECTION
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SECTION
SECTION
SECTION
307
308
309
310
311
312
313
314
315
316
317
Notice of Delinquency in the Payment of Real Property

Remedies for the Collection of Real Property tax
Local Government Lien
Levy on Real Property
Advertisement and Sale
Redemption of Property Sold
Final Deed to Purchaser
Purchase of Property by the City Government for Want of Bidder
Resale of Real Estate Taken for Taxes, Fees and Charges
Further Distraint of levy
Certification of City Treasurer on Delinquencies Remaining Uncollected
158
159
159
159
160
160
161
161
161
162
162
CHAPTER XII - COURT ACTION

SECTION
SECTION
SECTION
318 Collection of Real Property Through the Courts

319 Action assailing the Validity of Tax Sale
320 Payment of Delinquent Taxes on Property Subject of Controversy
162
162
162
CHAPTER XUI - TAXPAYER'S REMEDIES

SECTION
SECTION
SECTION
SECTION
321
322
323
324
Period of Assessment and Collection

Protest of Assessment
Claim for Refund or Tax Credit
Cost of Sale
163
163
164
164
CHAPTER XIV - CRIMES, OTHER OFFENSES AND FORFEITURE

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
325 General Provisions

326 Attempt to Evade or Defeat Tax
327 Failure to File Return or Sworn Statement, Supply Information, Pay Taxes
Withheld and Remit
328 Penal Liability of Corporation
329 Penal Liability for Making False Entries, Records or Reports
330 Unlawful Pursuit of Business
331 Failure or Refusal to Issue Receipts or Sales or Commercial Invoices and Other
Violations
332 Failure to Obey Summons
333 Declaration Under Penalties of Perjury
334 Violation Committed by Government Enforcement Officers
335 Penalty for Failure to Issue and Execute Warrant of Distraint
336 Penalty for Failure to Issue and Execute
337 Omission of Property from Assessment or Tax Rolls by Officers and Other Acts.
338 Government Agents Delaying Assessment of Real Property and Assessment
Appeals
339 Failure to Dispose of Delinquent Real Property at Public Auction
164
165
165
165
165
166
166
167
167
167
168
168
168
169
169
CHAPTER XV - STATUTORY OFFENSES AND PENALTIES

SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
340
341
342
343
344
General Provisions
Civil Penalties
Interests
Failure to File Certain Information/Returns
Penalty for Failure to File Sworn Statement Required under Section 202 & 203
of Local Government Code of 1991 (Declaration of Real Property)
345 Failure of an Accountable officer or Deputy to Collect or remit Tax
169
170
170
171
171
173
CHAPTER XVI - OTHER PENAL PROVISIONS
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
346 Penalty for Second and Subsequent Offenses

347 Penalty for Violation of Business Registration Plate under Section 136{k) of this
Code
348 Administrative Provision and Imposition of Penalties for Violation PD 1096
349 Violation of Other Penal Provisions of this Code or Regulation in General
350 Engaging in Prohibited Business Transactions or Possessing Illegal Pecuniary
Interest
351 Penalty for Selling, Transferring, Encumbering, or anyway Disposing Property
Placed Under Constructive, Distraint
352 Failure to Surrender Property Placed Under Distraint and Levy
353 Confiscation and Forfeiture of the proceeds or Instrument of Crime
354 Subsidiary Penalty
355 Penalty for Non payment of Rental and light fees and other violation under Book IV
of~~Code
173
173
173
178
178
178
179
179
179
1~
CHAPTER XVII - SPECIAL PROVISIONS
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
SECTION
356
357
358
359
360
361
362
363
Administrative Authority of the City Treasurer

Tax Base
Tax Information System
Public Dissemination of City and Barangay Tax Ordinances
Assessment of Property Subject to Back Taxes
Repealing Clause
Separability Clause
Effectivity Clause
180
180
180
181
181
181
182
182
TAX ORDINANCE NO. 2007-016

THE REVISED LOCAL REVENUE CODE OF ILOILO CITY
BOOK I
BUSINESS AND OTHER TAXES
CHAPTER 1 - GENERAL PROVISIONS
TITLE, SCOPE AND DEFINITION OF TERMS
SECTION 1. Title of Ordinance -This Ordinance shall be known as the "Revised Local
Revenue Code of the City of Iloilo.
SECTION 2. Scope - This Code shall govern the taxing and other revenue-raising powers
of the City of Iloilo
SECTION 3. Definition of Terms - When used in this Code.
a.
Agricultural products - includes the yield of the soil such as corn, rice, wheat, rye,
coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc and animal
products; ordinary salt; all kinds of fish; poultry; and livestock and animal products,
whether in their original form or when preserved in a more convenient and
marketable form through the simple processes of freezing, drying, salting, smoking,
and stripping.
b.
Amusement - is a pleasurable diversion and entertainment. It is synonymous to

recreation, relaxation, avocation, pastime or fun.
c.
Amusement places - includes theaters, cinematographs, concert halls, circuses and

other places of amusement where one seeks admission to entertain oneself by
seeing or viewing the show or performance. It includes those places where one
seeks admission to entertain himself by direct participation and/or establishments
which collect entrance fees from the public who wish to enter said establishments
regardless whether food/beverage/drinks is served to customers.
d.
Apartment/Hotel/Apartelle -
any building or edifice containing several
independent and furnished or semi-furnished apartments, regularly leased to tourist

and travelers for dwelling, on a more or less long term basis and offering basic
services to its tenants, similar to hotels.
e.
Bars - includes any places where intoxicating and fermented liquors or malt are
sold, disposed of, or given away for compensation, even without food, where the
services of hired hostesses and/or waitresses are employed, and where customers
are entertained by occasional dancing to music not rendered by a regular dance
orchestra or musician hired for the purpose; otherwise, the place shall be classified
f1
as a dance hall or nightclub. A cocktail lounge is considered a bar even if there are
no hostesses or waitresses to entertain customers.
f.
Banks and Other Financial Institutions -
includes non-bank financial
intermediaries, lending investors, finance and investment companies, pawnshops,

money shops, insurance companies, stock markets, stockbrokers and dealers in
securities and foreign exchange, as defined under applicable laws or rules and
regulations thereunder;
g.
Boarding house/Dormitory - includes any house where boarders or bed spacers

are accepted for compensation on a monthly basis, and whether meals are served or
not to boarders.
h.
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.
i.
Business - trade or commercial activity regularly engaged in as a means of

livelihood or with a view to profit.
J.
Business Agents - (agente de negocios) 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.
k.
Cabaret/dance hall - includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any other fee
paid on, before or after the dancing, and where professional hostesses or dancers are
employed.
l.
Calling - means one's regular business, trade, profession, vocation or employment

which does not require the passing of an appropriate government board or bar
examination, such as professional actors and actresses, hostesses, masseurs,
commercial stewards and stewardesses, etc.
m.
Capital - signifies the actual estate, whether in money or property owned by an

individual or corporation; it is a fund with which it transacts its business, which
would be liable to each creditor, and which in case of insolvency passes to a
receiver.
n.
Capital Investment - is the capital which a person puts in any undertaking, or

which he/she contributes to the common stock of a partnership, corporation, or any
other juridical entity or association.
o.
Carinderia - refers to any public eating place where foods already cooked are
served at a price.
p.
Charges - include income derived by the City Government in its propriety

functions such as market rentals, hospital charges, collection and disposal of water
or garbage fees, transportation fares and sale of goods, entrance fee of all fruits
entering the coast of Iloilo City.
q.
Code - means this Ordinance, otherwise known as the Revised Local Revenue
Code of the City of Iloilo
r.
Collecting Agency - includes any person other than a practicing Attorney-at-Law

engaged in the business of collecting or suing debts or liabilities placed in his
hands, for said collection or suit, by subscribers or customers applying and paying
therefore; while a "Mercantile Agency" is any person engaged in the business of
gathering information as to the financial standing, ability, or credit of person
engaged in business, and reporting the same to subscribers or to customers applying
and paying therefore.
s.
Compounder - comprises every person who without rectifying, purifying or

refining distilled spirits, shall, by mixing such as spirits, wine or other liquor with
any materials except water, manufacture any intoxicating beverage whatever.
t.
Contractor - is deemed synonymous with the term "builder" and, hence, any
person who undertakes or offers to undertake or purports to have the capacity to
undertake or submits a bid to, or does himself or by or through others, construct,
alter, repair, add to, subtract from, improve, move wreck or demolish any building,
highway, road, railroad, excavation or other structure, project development or
improvement, or to do any part thereof, including the erection of scaffolding or
other structures or works in connection therewith. The term contractor includes
subcontractor and specialty contractor.
1. A "General Engineering Contractor" is a person whose principal
contracting business is in connection with fixed works requiring specialized
engineering knowledge and skills, including the following divisions or subjects:
irrigation, drainage, water power, water supply, flood control, inland waterways,
harbors, docks and wharves, shipyard and sport, dams, hydroelectric projects,
levees, river control and reclamation works, railroads, highways, streets and roads,
tunnels, airport and airways, waste reduction plants, bridges, overpasses and other
similar works, pipelines and other system for the transmission of petroleum and
other liquid or gaseous substances, land leveling and earth moving projects,
excavating, grading, trenching, paving and surfacing work.
2. A "General Building Contractor" is a person whose principal
contracting business is in connection with any structure built, being built, or to be
~
3
built for the support, shelter and enclosure of person, animals, chattels or movable
property of any kind, requiring in its construction the use of more than two
unrelated building trades or crafts, or to do or to superintend the whole or any part
thereof. Such structure includes sewers and sewerage disposal plants and system,
parks, playgrounds and other recreational works, refineries, chemical plants, and
similar industrial plants requiring specialized engineering knowledge and skills,
power-houses, power plants, and other utility plants and installation, mines and
metallurgical plants, cement and concrete works in connection with the abovementioned fixed works.
A person who merely furnishes materials or supplies without fabricating
them into or consuming them in the performance of the work of the general
building contractor does not necessarily fall within this definition.
3. Specialty Contractor" is a person whose operations pertain to the
performance of construction work requiring special skill and whose principal
contracting business involves the use of specialized building trades or crafts.
u.
Corporation -
includes joint-stock companies, partnerships, associations,
insurance companies, or any juridical entity, no matter how created.

The term "resident foreign" when applied to a corporation means a foreign
corporation engaged in trade or business within the Philippines or having an office
or place of business therein.
v.
Dancing School - includes any establishment where dancing is taught and

permitted to the public in consideration of an enrollment, admission, membership,
or any other fees.
w.
Barangay Micro Business Enterprise - refers to any person, natural or juridical,

or cooperative, or association registered under the provision of RA 9178, otherwise
known as the Barangay Micro Business Enterprises (BMBEs) Act of2002.
x.
Dealer - means one whose business is to buy and sell merchandise, goods or
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.
y.
Distillers of Spirits - comprises all who distill spirituous liquors by original and
continuous distillation from mash, wort, wash, sap, or syrup through continuous
closed vessels and pipes until the manufacture thereto is complete.
z.
Distributors - a middle man who on thereon or in behalf of the manufacturers act

as marketing or distributing outlet either in exclusive basis or non -exclusive basis
on certain territorial limit or area.
a. I.
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.
b. l.
Franchise - is a right or privilege, affected with public interest which is conferred

upon private persons or corporations, under such terms and conditions as the
government and its political subdivision may impose in the interest of public
welfare, security, and safety;
c.1.
Gross Receipts or Sales - include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount
charged or materials supplied with the services and deposits or advance payments
actually or constructively received during the taxable quarter for the services
performed or to be performed for another person excluding discounts if
determinable at the time of sales, sales return, excise tax, and value-added tax
(VAn.
d.1.
Hotel - includes any house or building or portion thereof in which any person may
be regularly harbored or received as transients or guests. A hotel shall be considered
as living quarters and shall have the privilege to accept any number of guests and to
serve food to the guest therein.
e.1.
Lending Investors - includes all persons who make a practice of lending money
for themselves or others at an interest.
f.1.
Levy - means an imposition or collection of an assessment, tax, tribute or fine.
g.1.
License or permit - is a right or permission granted in accordance with law by a

competent authority to engage in some business or occupation or to engage in some
transaction.
h. l.
License fee - an amount payable on or before a certain period of time which is a

prerequisite prior to engaging in business or operation during a particular year.
i.1.
Lodging House - includes any house or building, or portion thereof in which any
person or persons may be regularly harbored or received as transient for
compensation. Taverns or inns shall be considered as lodging houses.
j .1.
Manufacturer - includes every person who, for the purpose of sale or distribution
to others and not for his own use or cqnsumption, by physical or chemical process:
1). alters the exterior texture or form, or inner substance of any raw material, or
manufactured or partially manufactured product in such manner as to prepare it
pf/
5
for a special use or uses to which it could not have been put in its original
condition;
2) alters the quality of any such raw material, or manufactured or partially
manufactured products so as to reduce it to marketable shape or prepare it for any
use of industry; or
3) combines any such raw material or manufactured or partially manufactured
product with other materials or products of the same or of different 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
4) alters such raw material or manufactured or partially manufactured products, or
combines the same to produce such finished product for the purpose of their sale
or distribution to others and not for his own use or consumption.
k. l.
Manufacturer of cigars or cigarettes - includes those whose business is to make
or manufacture cigars or cigarettes or both for sale or who employ others to make
or manufacture cigars or cigarettes for sale; but the term does not include artisans or
apprentices employed to make cigar or cigarettes from materials supplied by the
employer; the latter being lawfully engaged in the manufacture of cigars and
cigarettes.
1.1.
Manufacturer of tobacco -
includes every person whose business is to
manufacture tobacco or snuff, or who employs others to manufacture tobacco or

snuff whether such manufacture be by cutting, pressing, grinding, or rubbing any
raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or
partially manufactured tobacco and snuff, or putting up for consumption scraps,
refuse, or stems of tobacco resulting from any waste by shifting, twisting,
screening, or by any other process.
m. l.
Marginal farmer or fJSherman - refers to individual engaged in subsistence
farming or fishing which shall be limited to the sale, barter or exchange of

agricultural or marine products produced by himself 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.

n.1.
Market premises - refers to any open space in the market compound, part of the
market lot consisting of bare ground not covered by market buildings, usually
occupied by transient vendors especially during market days.
o. l.
Massagist - means any person who holds himself as such and devotes himself to
the treatment of the superficial parts of the human body for remedial or hygienic
purpose by rubbing or tapping it with hands or an instrument.
p. l.
Money Shop - is an extension service unit of a banking institution usually

operating in public markets or vicinity with authority to accept money for deposit
and extend short-term loans for specific purposes.
q.l.
Motel (Motorist Hotel) - includes any house or building, or portion thereof, in

which any person or persons may be regularly harbored or received as transient or
guest and which is provided with a common enclosed garage or individually
enclosed garages where such transients or guests may park their motor vehicles.
r. l.
Motor Vehicle - means any vehicle propelled by any power other than muscular
power using the public roads, but excluding road rollers, trolley cars, streetsweepers, sprinkles, lawn mowers, bulldozers, grades, forklifts, amphibian trucks
and cranes if not used on public roads, vehicles which run only on rails or tracks,
and tractors, trailers and traction engines of all kinds used exclusively for
agricultural purposes, tricycles and trisicads.
s. l.
Municipal Waten - includes not only streams, lakes, and tidal waters within the
City, not being the subject of private ownership and not comprised within the
national parks, public forest, timber lands, forest reserves or fishery reserves, but
also marine waters included between two line drawn perpendicularly to the general
coastline from points where the boundary lines of the City touch the sea at low tide
and a third line parallel with the general coastline and fifteen (15) kilometers from
it.
t.1.
Occupation - means one's regular business or employment, or an activity which

principally takes up one's time, thought and energies. It includes any calling,
business, trade, profession or vocation.
u. l.
Operator - includes the owner, manager, administrator, or any .other person who
operates or is responsible for the operation of business establishment or
undertaking.
v. l.
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 a retail peddler of a particular commodity shall be
determined from the definitions of wholesale dealer or retail dealer as herein
provided.
w. l.
Pension House - a private, or family operated tourist boarding house, tourist guest
house or tourist lodging house, employing non-professional domestic
helpers,~
regularly catering to tourist and/or travelers, containing several independent lettable

rooms, providing common facilities such as toilets, bathrooms/showers, living and
dining rooms and/or kitchen and where a combination of board and lodging may be
provided.
x. l.
Person - means every physical or moral, real or juridical and legal being,
susceptible of rights and obligations or of being the subject of legal relations.
y .1.
Privilege - means a right or immunity granted as a peculiar benefit, advantage or

favor.
z. l.
Private Public Market - Public Market owned by a private person or partnership

or corporation.
a.2.
Producer - refers to agricultural and aquatic products when sold by farmer,

fishermen, persons, partnership or corporation on commercial scale which includes:
1.
Operator of fish pond and fish pen
2.
Fish breeding ground, seedling nursery
3. Prawn and fish hatchery, fruit and trees farming

4. Agro-forestry farming, salt product, flower gardens and ornamental plants
b.2.
Profession - means a calling which requires the passing of an appropriate

government board or bar examination, such as the practice of law, medicines,
public accountancy, engineering, etc.
c.2.
Public Market - refers to any place, building or structure of any kind designated as
such by the Sangguniang Panlungsod of Iloilo City; except public streets, plazas,
parks and the like.
d.2.
Real estate broker - includes any person, other than a real estate salesman as
hereinafter defined, who for another, and for a compensation or in the expectation
or promise of receiving compensation:
1. sells or offers for sale, buys or offers to levy, list, or solicits for prospective
purchasers, or negotiates the purchase, sale or exchange on real estate or
interest therein; or
2. negotiates loans on real estate; or
3. leases or offers to lease or negotiates the sale, purchase or exchange of a
lease, or rents or places
for rent or collects rent from real estate or
improvements thereon; or
4. shall be employed by or on behalf of the owner or owners of lots or other
parcels of real estate at a stated salary, on commission, or otherwise, to sell
such real estate or any parts thereof in lots or parcels.
e.2.
Real estate salesman - means any natural person regularly employed by a real
estate broker to perform in behalf of such broker any or all of the functions of real
estate broker. One act of a character embraced within the above definitions shall
constitute the person performing or attempting to perform the same real estate
broker. But the foregoing definitions do not include a person who shall directly
perform any of the acts aforesaid with reference to his own property, where such
acts are performed in the regular course of or as an incident to the management of
such property; nor shall they apply to persons acting pursuant to adult executed
power of attorney from the owner authorizing final consummation by performance
of a contract conveying real estate, by sale, mortgage or lease, nor shall they apply
to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person
acting pursuant to the order of the court; nor to a trustee selling under a deed of
trust.
f.2.
Real Estate Dealer - includes any person engaged in the business of buying,
selling, exchanging, leasing, or renting property as principal and holding himself
out as a full or part-time dealer in real estate or as owner of rental property or
properties rented or offered to rent for an aggregate amount of Five Thousand Pesos
or more a year. Any person shall be considered as engaged in business as 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 Five Thousand Pesos or more a year:
Provided, however, that an owner of sugar lands subject to tax under
Commonwealth Act Numbered Five Hundred and Sixty-Seven (C. A. 567) shall not
be considered as real estate dealer under this definition.
g.2.
Rectifier - comprises every person who rectifies, purifies, or refines distilled spirits
or wines by any process other than by original and continuous distillation from
mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until
the 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
h.2.
Registration Fee - an amount payable only once by an entity prior to its engaging
in a business.
i.2.
Rental - means the value of the consideration, whether in money or otherwise,

given for the enjoyment or use of a thing.
j .2.
Repacker of wines or distilled spirits - includes all persons who remove wines or
distilled spirits from the original container for repacking and selling the same at
wholesale.
k.2.
Resident - refers to natural person who have their habitual residence in the City of
Iloilo 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 the City of Iloilo. In the absence of such law, juridical
persons are residents of Iloilo City upon their legal representation as established by
the exercise of their principal functions.
1.2.
Resort - any place or places with pleasant environment and atmosphere conducive
to comfort, healthful relaxation and rest, offering food, sleeping accommodations
and recreational facilities to the public for fee or remuneration.
m.2.
Restaurant - refers to any place which provides food to the public and accepts
orders from them at a price. This term includes caterers.
n.2.
Retail - means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
o.2.
Retail dealer in fermented liquor - includes every person, except retail dealer in
tuba, basi, and tapuy, who for himself or on commission, sells or offers for sale
fermented liquors, in quantities of five liters or less at any one time and not for
resale,
p.2.
Retail leaf tobacco dealer - includes every person, who for himself or on
commission sells leaf tobacco or offers the same for sale to any person except a
registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes, or
manufactured tobacco; but the term does not include a planter or producer so far as
concern the sale of leaf tobacco of his own production.
q.2.
Retail wine/liquor dealer - includes every person, except a retail vino dealer, who
for himself or on commission sells or offers for sale wine or distilled spirits (other
than denatured alcohol) in quantities of five liters or less at any one time and not for
resale.
r.2.
Revenue - refers to income derived from the regular system of taxation enforced
under the authority of law or ordinance and as such, accrue more or less regularly
every year.
s.2.
Retail Vino Dealer - includes every person who for himself or on commission
sells or offers for sale only domestic distilled spirits in quantities of five liters or
less at any one time and not for resale.
10
t.2.
Services - means the duties, work or functions performed or discharged by a

government offices, or by a private person contracted by the government, as the
case maybe.
u.2.
Stall - refers to any allotted space or booth in the public market where merchandise
of any kind is sold or offered for sale.
v.2.
Stockbroker - includes all persons whose business is, for themselves as such
broker or for other brokers, to negotiate purchases or sales of stock, bonds,
exchange, bullion, coined money, bank notes, promissory notes, or other securities;
but does not include underwriters for one or more investment companies and
defined in the Investment Company ACT.
w.2.
"Dealer in securities" - includes all persons who for their own account are
engaged in the sale of stock, bonds, exchange, bullion, coined money, bank notes,
promissory notes, pre-need contracts or other securities.
x.2.
Tax - means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise
purpose of supporting government needs.
y.2.
Tourist Transport Operators - a person or entity which may either be a single

proprietorship, partnership or corporation, regularly engaged in providing, for a fee
or lawful consideration, tourist transport services as herein-after defined, either on
charter or regular run.
z.2.
Tourist Transport Services - transport services rendered with the use of any
vehicle, carriage or conveyance catering to tourist.
a.3.
Tourist Inn - a lodging establishment catering to transients, which does not meet
the minimum requirement of an economy hotel.
b.3.
Tourism - Related Establishment- any establishment or enterprise which is not

licensed nor directly supervised and regulated by the Department of Tourism but
which caters incidentally to both foreign and local travelers and tourists.
c.3.
Travel Agency - an entity which may either be a single proprietorship, partnership

or corporation, regularly engaged in the business of extending to individuals or
group, such services pertaining to documentation of travel papers, ticketing, sales
and/or issuance of tickets, arrangement and booking for transportation and/or
accommodation, handling and/or conduct of tours within or outside the Philippines
whether or not for a fee, commission, or any form of compensation.
d.3.
Vessels - includes every type of boat, craft, or other artificial contrivance used, or
capable of being used, as means of transportation on water.
11
e.3.
Wharfage - means a fee assessed against the cargo of a vessel engaged in foreign
or domestic trade based on the quantity, weight, or measure received and/or
discharged by such vessel.
f.3.
Wholesale - means a sale where the purchaser buys or imports commodities for
resale to persons other than the end users regardless of the quantity of the
transaction.
g.3.
Wholesale dealer in the fermented liquors -means any one who for himself or on
commission sells or offers for sale fermented liquors in larger quantities than five
liters at any one time, or who sells or offers for sale such fermented liquors
(excluding tuba, basi, tapuy and similar domestic fermented liquors) for the
purpose of resale, regardless of quantity.
h.3.
Wholesale dealer of distilled spirits and wines - comprehends every person who
for himself or on commission sells or offers for sale wines or distilled spirits in
larger quantities than five liters at any one time or who sells or offers the same for
sale for the purpose of resale irrespective of quantity.
i.3.
Wholesale tobacco dealer - comprehends every person who for himself or on

commission sells or offers for sale cigars, cigarettes or manufactured tobacco in
larger quantities than two hundred cigars, eight hundred cigarettes or five kilos of
manufactured tobacco at any one time, or who sells or offers the same for the
purpose of resale, regardless of quantity; "Retail tobacco dealer" comprehends
every person who for himself or on commission sells or offers for sale not more
than two hundred cigars, or not more than eight hundred cigarettes, or not more
than five kilos of manufactured tobacco at any one time and not for resale.
CHAPTER II - TAXES ON BUSINESS

SECTION 4. Taxes on Business - There is hereby imposed a tax on the businesses herein
under enumerated, except on those for which percentage tax and fixed tax are imposed or levied as
provided in the Code.
(a) On manufacturers, repackers, processor, brewers, distillers, rectifiers, and compounders of
liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever
kind or nature in accordance with the following schedules:
Gross Sales/Receipts
for the preceding
Calendar Year
Amount of Tax
Per Annum
12
Less than P 10,000. 00

P 10, 000. 00 or more but less than
15, 000. 00 or more but less than
1, 000, 000. 00 or more but less than
6, 500, 000.00
In excess of P
p
272.25
363.00
15, 000.00
20, 000.00
498.30
30, 000.00
726.00
40. 000.00
1, 089.00
1, 361.25
50. 000.00
75, 000.00
2, 178.00
100. 000.00
2, 722.50
150. 000.00
3, 630.00
4, 537.50
200. 000.00
300. 000.00
6, 352.50
9, 075.00
500. 000.00
750. 000.00
13, 200.00
1, 000. 000.00
16, 500.00
2, 000. 000.00
22, 687.50
3, 000. 000.00
27, 227.00
4, 000. 000.00
32, 670.00
5, 000. 000.00
38, 115.00
6, 500. 000.00
40, 218.75
AT THE RATE OF FORTY-ONE AND
ONE-FOURTH PERCENT (41.25%) OF
ONE PERCENT (1 %)
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or

nature including liquor, cigar, cigarettes, tobacco, leaf tobacco in accordance with the
following schedules:
Gross Sales I Receipts
for the preceding
Calendar Year
Less than P 1,000. 00
P
Amount of Tax
Per Annum
p
p
2, 000.00
3, 000.00
4, 000.00
5, 000.00
6, 000.00
7, 000.00
8, 000.00
10, 000.00
15, 000.00
20, 000.00
30, 000.00
40, 000.00
50, 000.00
75, 000.00
100, 000.00
150, 000.00
200, 000.00
300, 000.00
500, 000.00
750, 000.00
1,000, 000.00
13
29.70
54.45
82.50
118.80
165.00
199.65
235.95
272.25
308.55
363.00
453.75
544.50
726.00
l, 089.00
1, 633.50
2, 178.00
3, 085.50
3, 993.00
5, 445.00
7, 260.00
10, 890.00
14, 520.00

In excess of P 2, 000, 000. 00
(c)
2,000, 000.00
16, 500.00
AT THE RATE OF FORTY FOUR
PERCENT (44%) OF ONE PERCENT (1%)
On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or

retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the
rates prescribed under Sub-Sections (a), (b) and (d) of this Section.
1. Rice and Corn;
2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved
food, sugar, salt and other agricultural, marine and fresh water products, whether in their
original state or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and medicine;
5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides,

insecticides, herbicides and other farm inputs;
6. Poultry feeds and other animal feeds;

7. School supplies and
8. Cement
(d)
On Retailers.
for the preceding
Calendar Year
Amount of Tax
Per Annum
2%
1%
P 400, 000. 00 or less

In excess of P 400, 000.
Provided, however, that barangays shall have the exclusive power to levy taxes on retailers
with gross sales or receipts for the preceding calendar year of Fifty Thousand Pesos (P 50, 000. 00)
or less.
e) On contractors and other independent contractors and services including but not limited to:
Advertising Agencies (including mobile advertisement)
Animal Hospital and I or clinic
Appliance rental
Arrastre Services
Armored Car Services
Assaying Laboratories
Airlines and shipping lines on commission basis
Barbershop
Battery Charging shops
Beauty Parlor
Belt and buckle shops
Blacksmith shops
14
Boarding Houses/Dormitories
Bookbinders
Boilers and inspection services
Booking offices or film exchanges
Breeding of sporting animals belonging to others
Business agents and other independent contractors not included among those subject to
professional tax and occupation fees
Business management services
Car rental services
Cinematograph film owners, lessor, distributors
Credit Cards
Collecting Agencies
Commercial or immigration brokers
Construction and/ or repair shop
Demolition, filling and salvage contractors
Diesel injection services
Drafting services
Dry docking of vessels
Dry cleaning
Dying establishment
Electric light or gas system, installers of building (general)
Employment agency
Engineering (general)
Building (general) and specialty contractors
Engraving plants
Escort services
Feasibility studies and consultancy services
Filling demolition and salvage
Forwarding
Funeral services
Furniture shops
Garages
Gold and silversmith shops
Hatters and milliners shops
Heat or power system installers
Heavy equipment (like bulldozer and tractors), proprietors or operators who make them
available to others for consideration
Hotels and motels, Pension Houses
House and/ or sign painting shops
Hump grading establishment
Indentors
Inspection services for incoming and outgoing cargoes
Installation of water system, gas or electric light
Insurance agencies, adjusters, brokers
Interior decorating services
Inventor or indent services
Irrigation contractor
Janitorial services
Job placement I recruitment agencies
Landscaping contractors
Lathe machine shops
Laundry shops including dry cleaning establishments, steam laundry and washing
machines
Leasing
15
Lithographers
Lodging Houses
Management consultants - not subject to occupation fee or professional tax
Massage and therapeutic clinics
Medical and dental laboratories
Mercantile agencies
Painting Shops
Parking lots and public warehouse
Photographic studios I Photographer
Photo static, white I blue printing
Plaining or surfacing or recutting of lumber
Planting establishments
Plastic lamination
Plumbing installation services
Printer
Private Hospital or lying-in clinic
Private detective and watchman
Proprietors or operators of smelting plants
Proprietor or operators of establishment for repairing, repainting upholstery
Proprietors and operators of mine drilling apparatus
Public ferries
Purchasing agency
Radio/T. V.Nideo/Music Studio Production
Real Property estate appraisers
Recopying or duplicating services like plastic lamination, photostatic white and blue
printing shops, xerox, typing, and mimeograph services
Rentals of cars, bicycle and/or tricycle, furniture shops, watches, household appliances
boats typewriters, etc.
Roasting of pigs, fowls, etc
Sawmills under contract to saw or cut logs belonging to others
School for polo players and or horse back academy
Sculptor shops
Service Station for greasing and washing of motor vehicle or service centers
Shipping agencies
Shipyards for repairing shops of others
Shoe Stand or shoe repair
Shop for plant maintenance or rent-a plant service
Shop for sheering animals
Stands for shearing of animals
Slendering and body building salons
Stables
Stevedoring services
Storage services for luggage and valuable
Stock brokers
Tailoring or dress shops
Tinsmith shop
Towing services
Travel agencies
Upholstery shops
V aciador shops
Veterinary clinics
Video coverage services
Vocational and drawing school
Vulcanizing and tire recapping shops
16
Warehouse (public) or bodegas

Welding shop
Wood carving shops and handicraft shop
Charter Services (tour, aircraft management, ramp services, rotary fixed wings storage,
international flight, Handling, interior refurbishing)
Private schools and universities
In accordance with the following schedule:
Gross Sales/Receipts
for the preceding
Calendar Year
Amount of Tax
Per Annum
Less than P 5, 000. 00

P
In excess of P 2, 000, 000. 00
p 10, 000.00
15, 000.00
20, 000.00
30, 000.00
40, 000.00
50, 000.00
75, 000.00
100, 000.00
150, 000.00
200, 000.00
250, 000.00
300, 000.00
400, 000.00
500, 000.00
750, 000.00
1, 000, 000.00
2, 000, 000.00
45.38
101.64
172.43
274.45
453.75
635.25
907.50
l, 452.00
2, 178.00
3, 267.00
4, 356.00
5, 989.50
7, 623.00
11, 858.00
13, 612.50
15, 262.50
16, 912.50
18, 975.00
AT THE RATE OF EIGHTYTWO AND FIFTY PERCENT
(82.50%) OF ONE PERCENT
(1%).
In the case of case of Private Hospital in excess of 2,000,000.00 at the rate of ELEVEN
PERCENT (11 %) OF ONE PERCENT (1 %).
In
the
case
of
Hotels,
Motels,
Lodging,
Boarding
and
Pension
Houses
in excess of2, 0000, 000. 00 at the rate of SIXTEEN AND ONE-HALF PERCENT (16.50%) OF
ONE PERCENT (1 %)
In the case of Private Detective and Watchman in excess of P 2, 000, 000.00 at the rate of
FIFTY-FIVE PERCENT (55%) OF ONE PERCENT (1%)
(f)
On cafes, cafeterias, ice cream and other refreshment parlors, restaurant, soda fountain,
carinderia or food caterers, snack bars, including the sales of liquor and cigarettes in
accordance with the following schedule:
for the preceding
Amount of Tax
17
Calendar Year
Per Annum
p
66.00
p 3, 000.00
99.00
132.00
4, 000.00
5, 000.00
165.00
7, 500.00
247.50
10, 000.00
330.00
495.00
15, 000.00
660.00
20, 000.00
990.00
30, 000.00
1, 320.00
40, 000.00
1, 650.00
50, 000.00
2, 062.50
75, 000.00
2, 887.50
100, 000.00
3, 712.50
200, 000.00
300, 000.00
4, 950.00
400, 000.00
6, 545.00
7, 920.00
500, 000.00
750, 000.00
9, 625.00
1, 000, 000.00
12, 447.50
ATTHERATEOFONE
AND ONE-TENTH PERCENT
(l.10%)
Producer - Tax on agricultural and aquatic products when sold by farmers, fishermen,
Less than P 2, 000. 00

P
15 000. 00 or more but less than
In excess of P 1, 000, 000. 00
g)
persons, partnership or corporation on commercial scale, the tax shall be at the rate of TWO
and ONE-FIFTH PERCENT (2.20%) of the gross sales or receipts of the preceding calendar
year, including such persons and businesses but not limited to:
1)
Operator of fish pond and fish pen
2)
Fish breeding ground
3)
Prawn and fish Hatchery
4)
Seedling nursery
5)
Fruit and tree farming
6)
Agro forestry farming
7)
Salt Producers
General Provisions:
In the case of a newly started business falling under Section 4 paragraph A, B, C, D, E, F,
G, and H of this chapter the tax shall be one-thirtieth (1/30) of one percent (1 %) of the capital
investment. However, in the succeeding quarter or quarters, in case the business opens before the
last quarter of the year the tax shall be based on gross sales or receipts of the preceding quarter at
one-fourth (1/4) of the rate fixed by the pertinent schedules. In the succeeding calendar year,
regardless of when the business started to operate, the tax shall be based on the gross sales or
receipts of the preceding calendar year.
18
In cases where a person conducts or operates two or more of the related businesses
mentioned in Section 4 hereof, and which are subject to the same rate of imposition, the
computation of the tax shall be based on the combined total gross sales of the said two or more
related businesses.
However, if the business operated by one person is governed by separate tax schedules or
the rates of the taxes are different, the taxable gross sales or receipts of each business shall be
reported independently and the tax thereon shall be computed on the basis of the pertinent
schedule.
(h)
On banks, and other financial institution, including but not limited to:
(1) Commercial Banks
(2) Savings Banks
(3) Rural Banks
(4) Money Shops
(5) Lending Investors
(6) Finance and Investment Companies
(7) Pawnshops
(8) Insurance Companies
(9) Dealer in Securities
(10) Pre-need Contracts
(11) Home Mortgage
(12) Thrift Banks and other Financial Intermediaries or Institutions
at the rate of SEVENTY-FIVE PERCENT (75%) of one percent ( 1%) on gross receipts of
the preceding calendar year derived from interests, commissions and discounts on lending
activities, income from financial leasing, dividends, rentals on property and profit from
exchange or sale of property, insurance premiums and other allied income. Provided,
however, all income or gross receipts derived from business activities in the City of Iloilo
regardless where authorized or consummated shall be reported as income or gross receipt in
the City of Iloilo.
On Gross Receipt of Banks and Banking Institutions:
(1) Interest from loans and discounts - this represent interest actually collected on loans
and discounts on the following:
(i)
Discount earned and actually collected in advance on bills discounted;
(ii)
Interest earned and actually collected on demand loan
(iii)
Interest earned and actually collected on time loans, including the earned
portions of interest collected in advance;
(iv)
Interest earned and actually collected on mortgage contracts receivable
(2) Interests earned and actually collected on inter bank loans.

(3) Rental of property-Rental Income
19
(i)
Earned portion of rental collected in advance from lessees of safe deposit

boxes;
(ii)
Rental earned and actually collected from lessees on bank premises and
equipment.
(4) Income earned and actually collected from acquired assets.

(5) Income from sale or exchange of assets and property.
(6) Cash dividends earned and received on equity investments.

(7) Income component of rentals from financial leasing.
In the case of a newly started business, the tax shall be one thirtieth (1/30) of one percent
(1 %) of the capital investment. In the succeeding calendar year, regardless of when the business
started to operate the tax shall be based on the gross receipt for the preceding calendar year, or any
fraction thereof, as provided herein.
(i.)
Tax on Peddlers - Tax on peddlers engaged in the sale of any merchandise or article of
commerce, at the rate of Eighty-Two Pesos and Fifty Centavos (P 82.50) per peddler
annually.
CHAPTER III - TRANSFER TAX

SECTION 5. Tax on Transfer of Real Property Ownership - There is hereby a tax
imposed on the sale, donation, barter, or on any other mode of transferring ownership or title of
real property at the rate of EIGHTY-TWO AND ONE-HALF PERCENT (82.50%) of one percent
(1 %) of the total consideration involved in the acquisition of the property or of the fair market
value in case the monetary consideration involved in the transfer is not substantial, whichever is
higher. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be
exempted from this tax. Failure to pay the transfer tax within the time required shall subject to the
taxpayer to a surcharge of TWENTY-FIVE PERCENT (25%) of the amount tax due plus an
interest upon the unpaid amount at the rate of two percent (2%) per month of delinquency but in no
case shall the total interest or portion thereof exceed THIRTY-SIX (36) MONTHS.
The fair market value as used herein shall be reflected in the prevailing schedule of fair
market values enacted by the Sanggunian concerned.
SECTION 6. Tax Clearance/Requirement - The Register of Deeds of the City shall

before registering any deed, require the presentation of the evidence of payment of this tax. The
City Assessor shall likewise make the same requirement before canceling an old tax declaration
and issuing a new one in place thereof.
20
SECTION 7. Requirements for Notary Public - Notaries public shall furnish the City
Treasurer with a copy of any deed transferring ownership or title to any real property within thirty
(30) days from the date of the notarization.
SECTION 8. Real Properly, its meaning - Real Property, for purposes of this Code,
refers only to Land, Building, and Machineries intended by the owner of the land or building for
industry or work which may be carried on in a building or buildings or a piece of land and which
tend directly to meet the needs of the said industry or works. Buildings refer to all kinds of
structure more or less permanently attached to a place of land excluding those that are merely
superimposed on the soil.
SECTION 9. Time of Payments - It shall be the duty of the seller, donor, transferor,
executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the
execution of the deeds as regards to sale, barter, donation or any other mode of transferring
ownership, or from the date of the decedents' or property owners' death in the case of transfer by
succession.
CHAPTER IV - TAX ON PRINTERS AND PUBLISHERS

SECTION 10. Tax on Printing and Publication - There is hereby imposed a tax on the
business of person engaged in the printing and/or publication of books, cards, poster, leaflets,
handbills, certificates, receipts, pamphlets, and others of similar nature, at a rate of EIGHTY-TWO
AND ONE-HALF PERCENT (82.50%) of ONE PERCENT (1%) of the gross annual receipts for
the preceding calendar year.
In the case of a newly started business, the tax shall not exceed one-thirtieth (1/30) of
one percent (1%) of the capital investment. In the succeeding calendar year regardless of when the
business started to operate, the tax shall be based on the gross receipts of the preceding calendar
year, or any fraction thereof, as provided herein.
SECTION 11. Exemption -The receipts from the printing and/or publishing of books or
other reading materials prescribed by the Department of Education (DepEd) as school texts or
references shall be exempted from the tax herein imposed.
CHAPTER V - FRANCIDSE TAX

SECTION 12. Franchise Tax -Notwithstanding any exemption granted by any law or
other special laws there is hereby imposed a tax on any business enjoying a franchise at the rate of
21
EIGHTY-TWO AND ONE-HALF PERCENT (82.50%) of one percent (1%) of the gross annual
receipts for the preceding calendar year based on the income or receipt realized within the City.
In the case of the newly started business, the tax shall not exceed one-thirtieth (1/30) of one
percent (1 %) of the capital investment. In the succeeding calendar year, regardless of when the
business started to operate, the tax shall be based on the gross receipts for the preceding calendar
year, or any fraction thereof.
SECTION 13. Time of Payment - The franchise tax shall accrue on the first day of
January of each year as regards person then liable therefore and the same may be paid in quarterly
installment within the first twenty days of each calendar quarter.
SECTION 14. Surcharge and Interest on Unpaid Tax - Failure to pay the :franchise tax
within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of
the amount of tax due plus an interest upon the unpaid amount at the rate of two percent (2%) per
month of delinquency but in no case shall the total interest or portion thereof exceeds thirty-six
(36) months.
CHAPTER VI - SAND AND GRAVEL TAX

SECTION 15. Sand and Gravel Tax - There shall be a tax on sand and gravel to be
collected from any person, natural or juridical who shall extract ordinary.stones, sand, gravel, earth
and other quarry resources, as defined under the National Internal Revenue Code, as amended,
extracted from public lands or from the beds of sea, lakes, rivers, stream, creeks, and other public
waters within the jurisdiction of the City of Iloilo a tax at the rate of SIXTEEN AND ONE-HALF
PERCENT (16.500/o) of the fair market value in the City oflloilo per cubic meter.
SECTION 16. Time of Payment and Issuance of Permit - Before any person may extract
the above-mentioned materials, he shall first present and/or furnish the City Treasurer a copy of his
permit issued by the City Mayor.
The proceeds of the tax on sand and gravel, and other quarry resources shall be distributed
as follows:
1) City- Sixty percent (60%)

2) Barangay where the sand, gravel, and other quarry resources are extracted - forty
percent (40%)
22
Payment of the tax shall be made within five (5) days after the end of each calendar month
and shall be based on a sworn report, in triplicate of the quantity of materials removed, extracted
or taken, to be submitted by the permittee to the City Treasurer, duly attested by the Barangay
Treasurer.
SECTION 17. Governing Rules - Issuance of the permit, extraction of the materials and
all other administrative and regulatory aspects thereof shall be governed by the Mines
Administrative Order No. V-55 approved on May 9, 1974, which is hereby adopted, if not
consistent herewith as supplementary rules to be issued by the City Treasurer.
SECTION 18. Duty of Barangay Treasurer - It is the duty of the Barangay Treasurer to
submit to the City Treasurer a monthly report of extraction.
CHAPTER VII - TAX ON PROFESSIONS AND CALLINGS

SECTION 19. Professional Tax - There is hereby imposed an annual professional tax on
all persons engaged in the exercise or practice of his profession requiring government examination
who practices his profession or maintain their principal office in the City of Iloilo in the amount of
Three Hundred Pesos (P 300.00) per annum, such as but not limited to:
Actuaries
Attorney's at Law
Agriculturist
Architect including Landscape Architect
Certified Plant Mechanic
Certified Public Accountant
Chemist
Chief mates
Commercial Aviators
Custom Brokers
Dentist
Engineers:
Aeronautics
Agricultural
Chemical
Civil
Communication
Computer
Electrical
Electronics
Geodetic
Industrial
Marine Officer
Marine Engineer
Master Electrician
23
Mechanical Engineer
Mechanical Plant Engineer
Mining Engineer
Sanitary Engineer
Forester
Food Technologist
Insurance Underwriters
Interior Decorators
License Shipmaster (Patron)
Marine Surveyors
Medical Practitioners
Medical Technologist
Midwife
Naval Architects
Nutritionist/Dietitian
Ophthalmologist
Opticians
Optometrists
Pharmacist
Physical Therapist
Real Estate Brokers
Registered Nurses
Registered Electricians
Registered Master Plumbers
Sugar Technologist
Stock Brokers
Therapist
Veterinarian
X-Ray Technician
SECTION 20. Other Professions or Callings - There is hereby imposed an annual tax on
the following professions or callings:
(a) Two Hundred Pesos ( P 200.00)
Accountant (Non CPA), Professors, Instrucfots, Teachers
Chiropodists
Choreographer
Commercial Stewards and Stewardess
Certified Morticians
College/University Instructors
Club Floor Manager
Couturier
Flight Attendants
Foreign Exchange Dealer/Money Changer
Geologist
Hotel and Restaurant Chefs
Insurance Adjusters
Land Surveyors
Manager
Professional Appraisers or Connoisseurs
Professional Consultants
Professional Actors or Actresses
24
Promoter
Statisticians
Sale Supervisors, Managers
Sculptor
(b) One Hundred Pesos (P 100. 00)
Barbers
Beauticians/manicurist/pedicurist
Dancers
Goldsmith
Hospitality Girl/Guest Relation Officer
Media Reporters
Instructors, Teachers (under board)
Tailor Cutter
Bet-Takers
Embalmers
Gaffers
Hostesses
Instructors in dance, physical fitness, culture, music and arts
Jockeys
Machinist
Masseurs
Mechanics
Painters
Pelotaries
Photographers
Professional Animal Trainers
Professional Sportsmen or Athletes
Professional Athletic Trainers
Professional Athletic Coaches and Assistant Coaches
Professional Printers
Public Utility Drivers
Radio/T. V ./Movie/Stage Directors
Radio/T .V ./Newscasters I Announcers/Reporters
Referees
Registered Radio/T.V. Technicians
Registered Tourist Guides
Stage Performers
Tattoers
Tdevisions and Stage Model
Tinsmith (Latero)
T. V ./Movie/Stage Production Designers
Vocational School Instructors
Provided, however, that 50% of the proceeds from the collection of the tax on other
Professions or callings as enumerated in Sec. 20 shall be used for the skills training and knowledge
improvement of the City's labor force.
SECTION 21. ExemptiOn - Professionals mentioned above who are exclusively employed in the
government shall be exempted from the payment of professional tax.
25
SECTION 22. Time of Payment - The above tax shall be payable annually on or before
the thirty-first (31st) of January. Any person beginning to practice a profession after the month of
January must, however, pay the full tax before engaging therein. One line of profession does not
become exempted even if conducted with some other profession for which the tax has been paid.
Failure to pay the tax herein imposed within the time required shall subject the taxpayer to
a surcharge of twenty-five percent (25%) of the tax due plus an interest of two percent (2%) per
month upon the unpaid taxes until amount is fully paid, but in no case shall the total interest on the
unpaid amount or portion thereof exceed thirty six (36) months.
CHAPTER VIII -AMUSEMENT TAX ON ADMISSION

SECTION 23. Amusement Tax on Admission - There is hereby imposed an amusement
tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls,
circuses, boxing stadium, and other places of amusement at a rate of thirty percent (30%) of the
gross receipts from admission fees.
Gross receipts when used in this particular section embrace all the receipts of the
proprietors, lessee or operator of the amusement places.
In the case of theaters or cinemas, the tax shall first be deducted and withheld by their
proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are
divided between the said proprietors, lessees, or operators and the distributors of the
cinematographic films.
The holding of operas, concerts, dramas, recital, painting and art exhibitions, flower shows,
musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall
be exempted from the payment of the tax herein imposed.
SECTION 24. Time of Payment - The taxes herein above imposed shall be due and
payable within the First Ten (10) Days of the Month next, following for which they are due, by the
proprietor, lessee, or operator concerned, and such taxes are to be determined on the basis of sworn
statement containing a true and complete return of the amount of gross receipts derived during the
preceding month.
SECTION 25. Manner of Payment and Penalties - The tax herein imposed shall be
determined on the basis of a time and complete return of the amount of gross receipts derived
during the preceding month duly subscribed and sworn to by the manager or operator before a
notary public.
26
If the tax is not paid within the time fixed herein above, the taxpayer shall be subject to a
surcharge of twenty-five percent (25%) of the amount due plus an interest upon the unpaid amount
at the rate of two percent (2%) per month from the due date until the tax is fully paid but not to
exceed thirty six (36) months.
In the case of willful neglect to file the return and pay the tax within the time required or in
case of fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to
a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the interest
and the penalties provided by this Section. Provided, however, that the herein penalty is without
prejudiced to the City Treasurer's recommendations for the revocation of the establishments
business permit as provided under Section 249, Chapter II, Book V of this Code.
SECTION 26.
Registration of Amusement Places - Every person operating an
amusement place shall register with the City Treasurer his name and style, residence and address
where his amusement place is operated. In case the afllusement place is leased to another, the
obligation to register as herein required devolves upon the lessee.
SECTION 27. Admission Tickets - Records to be kept by person subject to Amusement

Tax; Sign; Disposition of Used Admission Tickets:
(a)
The proprietor, lessee or operator of an amusement place where fees or cover charges
are required to be paid for admission shall provide himself with admission tickets
which shall be serially numbered, and shall indicate the name of the place of
amusement, and the fees or cover charges shall be printed on the ticket twice such that
when the ticket is divided into two upon being presented for admission, both the serial
number and the price appear on both parts.
(b)
Before the proprietor, lessee or operator of the place of amusement orders for printing,
he shall first send to the City Treasurer a written notice stating the name and address of
the printer with whom he inte11ds to place the order, the classes of tickets, the inclusive
serial number, the fee or cover charge, and the total number of each class of tickets.
The proprietor, lessee or operator shall keep for record purposes the invoices or receipts
issued by the printer covering the order. The ticket shall bear the name of the printers
and the address. It shall be the duty of the printer to submit, within ten days after the
end of each calendar month, a report to the City Treasurer of all admission tickets to
amusement places printed by him indicating the inclusive serial numbers, classes, fee,
or cover charge thereof and the total number of tickets of each class.
(c)
After the tickets have been printed and before it will be used, it shall first be presented
to the City Treasurer for approval and registration. The said officer shall keep a register
of tickets in the form of a ledger, such that each place of amusement or business shall
27
have a separate account or record for the purpose of entering therein all the tickets
presented for approval and registration, indicating the date of registration, the classes of
tickets, and the admission prices, the inclusive serial numbers, and the number of
tickets of each class. The proprietor, lessee or operator of the place of amusement shall
likewise keep a true and correct record of his stocks of tickets, indicating the total
number of registered tickets, the serial number of tickets and how much has been sold
from day to day. It shall be unlawful for any proprietor, lessee or operator of an
amusement place to keep in his possession any unregistered admission ticket in his
amusement place. If for any reason, such as premiere exhibitions of films, road show,
or similar shows, it becomes necessary to change the price of admission other than
those previously printed and registered, it shall be unlawful for any proprietor, lessee,
or operator of a place of amusement to cancel the price of admission printed on the
ticket and superimposing above the cancelled price of the desired fee for admission. In
cases of this nature, the proprietor, lessee or operator of the place of amusement shall
first send to the City Treasurer a written notice stating that he is causing to be printed a
new set of tickets in the same manner as provided for in Section 27 (b) above.
(d) All proprietors, lessees, or operators of amusement places shall prepare monthly
statements of their receipts for admission fees or cover charges, showing the total
number of each class of tickets sold, the unit price of each class and the total amount
collected, duly signed by them or their managers. The said statement shall be submitted
to the City Treasurer, not later than the 10th day of each month as regards the receipts
for the preceding month and pay the tax due thereon. Duplicate copies of the said
statement shall be kept by the proprietor or operator as part of his accounting records
and the same shall be preserved in the same manner as his books of accounts and other
records.
(e) Except for Cockpits, no patron shall be admitted in any place of amusement without
first, paying the admission price as evidence by the admission ticket.
(f) The proprietor, lessee or operator of an amusement place shall post in a conspicuous
area in his place of amusement a notice in bold letters, that advising every person who
enters the amusement place that upon presentation of the admission ticket to the
gatekeeper, he should see to it that the same is divided into two, wherein one-half of
which is given to him and the other half is deposited in a receptacle provided for the
purpose.
(g) When the ticket is presented for admission at the gate or entrance of an amusement
place, the same shall be divided crosswise into two by the porter, or gatekeeper. One
half thereof shall be delivered to the patron and the other half shall be kept in a
28
receptacle provided for the purpose which shall be preserved by the proprietor, lessee
or operator of the amusement place until they shall have been verified by the City
Treasurer or his duly authorized representative. The said receptacle shall be submitted
to the City Treasurer for verification of the contents thereof within ten (10) days after
the end of each month. In no case shall said tickets be destroyed without prior authority
of the City Treasurer. Destruction shall be done only by burning.
(h) The authority to burn the used admission tickets shall be granted by the City Treasurer
after the amusement tax dues on the used admission tickets have been paid and the
correctness thereof have been duly verified. The burning shall be witnessed by the
proprietor, lessee or operator of the amusement place or the designated representative
of the City Treasurer, who shall be the Chief of Anti Fraud Unit, and a representative of
the City Mayor.
(i)
After the burning of said tickets, the Chief of Anti Fraud Unit shall immediately submit
a report thereon to the City Treasurer with (1) certificate of destruction duly signed by
those who witnessed the burning, and (2) a statement of used admission tickets, the use
of which had not been authorized, or which were not duly registered in accordance with
those regulations of the serial numbers of which are not within the opening and closing
numbers as reported in the monthly amusement tax returns for the period covered by
the used admission tickets that were burned, if any.
G)
Other person subject to tax under this Ordinance shall keep true and correct records of
their gross receipts. In case any of the aforementioned records registered herein are not
appropriate for their business, they may devise an appropriate system of recording their
receipts, but before using the same, they must be presented to the City Treasurer for
prior approval and registration.
(k)
In every place of amusement where fees or charges are collected for admission, the
proprietor, lessees or operator shall conspicuously post at the outer entrance and near
the box office one or more signs accurately stating the rates of admission price, and the
tax thereon.
SECTION 28. Amusement Tax on Equipments or Devices and other Amusement Places
- There is hereby imposed a tax of three percent (3%) of the gross sales or receipts of the
preceding calendar year on the following amusement equipment, machine, and amusement places
namely:
a.
b.
c.
d.
e.
Juke box machine;

Machine or apparatus for visual entertainment;
Apparatus for weighing persons;
Night clubs or day clubs;
Cocktail lounges or bars;
29
f. Cabarets or dance hall;

g. Skating rinks;
h. Bath houses, swimming pools, resorts and other similar places;
1.
Steam baths, saunas and other similar establishment;
J. Billiard and pool halls;
k. Bowling alleys;
l. Circuses, carnivals merry-go-rounds, roller coaster, ferries wheels, swings, shooting,
galleries, and other similar contrivances;
m. Boxing stadium and boxing contest;
n. Video computer machine and video tapes.
In the case of a newly started business, the tax shall be one-thirtieth (1/30) of one
percent (1 %) of the capital investment. In the succeeding calendar year, regardless of when the
business started to operate, the tax shall be based on the gross receipts for the preceding calendar
year, or any fraction thereof.
On theaters and cinema houses with the following schedules:

(Itinrant operators P 50.00 per day)
Amount of Tax
Per Annum
1. Orchestra with 500 or less
seating capacity - - - - - - - - - - - - - - - - - - - - - - - - p 1, 100. 00
2. Orchestra with more than 500 but not
1,650.00
to exceed 600 seating capacity - - - - - - - - - - - - - 3. With balcony and orchestra with seating
1,980.00
capacity for less than 500 - - - - - - - - - - - - - - - - 4. With balcony and orchestra with
2,200.00
seating capacity from 500 to 999 - - - - - - - - - - - 5. With balcony and orchestra with
2, 750.00
seating capacity of 1, 000 and above - - - - - - - - - 3,300.00
6. With lodge, balcony and orchestra - - - - - - - - - - - - An additional tax of one hundred percent of the herein-above fixed rates shall be
imposed on theaters and cinematograph which are air-conditioned.
CHAPTER IX-TAX ON DELIVERY TRUCKS AND VANS

SECTION 29. Delivery Trucks and Vans - Annual Fixed Tax for every delivery Truck
or Van of Manufacturers or Producers, Wholesalers or Dealers, or Retailers in certain product:
(a)
There is hereby levied and imposed an annual fixed tax of FIVE IDJNDRED FIFTY
PESOS (P 550. 00) for every truck, van or any motor vehicle used by manufacturers,
producers, wholesalers, dealers or retailers contractors or sub-contractors in the delivery, or
in the distribution of any kinds of products or materials or articles to sales outlets,
consumers, or clienteles, to and from its place of business, whether directly or indirectly,
within the City of Iloilo.
l,O
(b) The manufacturers, producers, wholesalers, dealers, and retailers referred to in the
immediately foregoing paragraph shall be exempted from the tax on peddlers prescribed in
Section 4 (i).
(c) The City Treasurer, before accepting payment of the tax imposed herein, shall require
the presentation of the Mayor's Permit and a copy of the Certificate of Registration of the
Delivery Truck or Van.
CHAPTER X- COMMUNITY TAX

SECTION 30. Community Tax - There is hereby levied a Community Tax m
accordance with this Chapter.
SECTION 31. Individuals Liable to Community Tax - Every inhabitant of the City,
eighteen (18) years of age or over who has been regularly employed on wage or salary basis for at
least thirty (30) consecutive working days during any calendar year, or who is engaged in business
or occupation or who owns real property with an aggregate assessed value of One Thousand Pesos
(Pl, 000. 00) or more, or who is required by law to file an income tax return, shall pay an annual
community tax of Five Pesos (P 5. 00) and an annual additional Tax of One Peso (Pl. 00) for
every One Thousand Pesos ( P 1, 000. 00) of income regardless of whether it is an income from
business, exercise of profession or from property which in no case shall exceed Five Thousand
Pesos ( P 5, 000. 00)
In the case of husband and wife, the additional tax herein imposed shall be based upon
the total property owned by them and the total gross receipts or earnings derived by them.
SECTION 32. Juridical Persons Liable to Community Tax - Every corporation no

matter how it was created or organized, whether domestic or resident foreign, engaged in or doing
business in the Philippines, shall pay an annual community tax of Five Hundred Pesos (P500.00)
and an annual additional tax, which, in no case, shall exceed Ten Thousand Pesos (PIO, 000.00) in
accordance with the following schedule:
1) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines
owned by it during the preceding year based on the valuation used for the payment of the
real property tax under existing laws, found in the assessment rolls of the City where the
real property is situated - Two Pesos (P 2.00); and
31
2) For every Five thousand pesos (PS, 000.00) of gross receipts or earnings derived by it
from its business in the Philippines during the preceding year - Two Pesos (P2.00).
The dividends received by a corporation from another corporation however shall, for the
purpose of the additional tax, be considered as part of the gross receipts or earnings of said
corporation.
SECTION 33. Exemptions - The following are exempt from the community tax:
(1) Diplomatic and consular representatives; and
(2) Transient visitors when their stay in the Philippines does not exceed three (3) months.
SECTION 34. Place of Paymenl
a) The community tax shall be paid in the place of residence of the individual, or in the
place where the principal office of the juridical entity is located.
b) In case of branch sales office or warehouse where sales are made and recorded,
corresponding community tax shall be paid to the Local Government Unit where
such branch, sales office or warehouse is located.
c) Any person, natural or juridical, who pays community tax to a city or municipality
other than the city or municipality where his residence, or principal office in the
case of juridical persons, is located, shall remain liable to pay such tax to the city or
municipality concerned.
SECTION 35. Time for Payment; Penalties for Delinquency
(a) The community tax shall accrue on the first (1st) day of January of each year and
shall be paid not later than the last day of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise losses the benefit of
exemption on or before the last day of June, he shall be liable for the community tax on
the day he reaches such age or upon the day the exemption ends. However, if a person
reaches the age of eighteen (18) years or losses the benefit of exemption on or before the
last day of March, he shall have twenty (20) days to pay the community tax without
becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years
on or before the first (1st) day of July of any year, or who cease to belong to an exempted
class on or after the same date, shall not be subjected to the community tax for that year.
Art. 246 (e), RRI LGCODE of 1991
32
(d) Corporation established and organized on or before the last day of June shall be
liable for the community tax for that year. But corporation established and organized on
or before the last day of March shall have twenty (20) days within which to pay the
community tax without becoming delinquent. Corporations established and organized on
or after the first (1st) day of July shall not be subjected to the community tax for that
year.
(e) If the tax is not paid within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four percent (24%) per annum from the due date
until it is paid.
SECTION 36. Community Tax Certificate - A community tax certificate shall be
issued to every person or corporation upon payment of the community tax. A community tax
certificate may also be issued to any person or corporation not subject to the community tax upon
payment of One Peso (Pl.00).
SECTION 37. Presentation of Community Tax Certificate on Certain Occasions
a)
When an individual subjected to the community tax acknowledges any document
before a notary public, takes the oath 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; transact other
official business; or receives any salary or wage from any persons or corporations, it
shall be the duty of any person, officer, or corporation, with whom such transaction is
made or business done or from whom any salary or wage is received, to require such
individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be required for the
registration of a voter.
b) When, through its authorized officers, any corporation subjected to community tax
receives any license, certificate, or permit from any public authority, pays any tax or fee,
receives money from public funds, or transact other official business, it shall be the duty
of the public official, with whom such transaction is made or business done, to require
such corporation to exhibit the community tax certificate.
c) The community tax certificate required in the two preceding paragraphs shall be the
one issued for the current year except, for the period from January until the fifteenth
(15th) of April each year, in which case, the certificate issued for the preceding year
shall suffice.
33
SECTION 38. Distribution of Proceeds

a) The proceeds of community tax actually and directly collected by the City Treasurer shall
accrue to the general funds of the City, except a portion thereof which shall accrue to the
general fund of the national government to cover the actual cost of printing and
distribution of the forms and other related expenses. The City Treasurer shall remit to the
National treasurer the said share of the National Government from the proceeds of the tax
within ten (10) days after the end of each year.
b) The City Treasurer shall deputize the barangay treasurer to collect the community tax in
their respective jurisdiction: provided, however, that the said barangay treasurer shall be
bonded in accordance with existing laws; and, provided, finally that the said barangay
treasurer shall have undergone the necessary training in the computation of the tax, the use
of accountable forms and the liquidation and remittance of collections.
c) The proceeds of the community tax actually and directly collected by the City Treasurer
shall accrue entirely to the general fund of the city. However, 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 City;
2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
CHAPTER XI -TAX ON THE STORAGE OF FLAMMABLE,

COMBUSTIBLE OR EXPLOSIVE SUBSTANCE
SECTION 39. Tax on Flammable, Combustible or Explosive Substance - A tax is
hereby imposed on the storage of flammable, combustible or explosive substance at annual rate as
follows:
(a) Flammable Liquids:
1) Flammable liquids with flash point at 20 degree Fahrenheit or below
such as carbon, bisulphide, naphtha, bensol (benzene), collodion and

acetone.
Annual Rate
1, 000 gals.
Over
Over
Over
Over
Over
Over
and below
1, 000 gals. to
1, 500 gals. to
2, 000 gals. to
2, 500 gals. to
3, 000 gals. to
3, 500 gals. to
1, 500 gals.
2, 000 gals.
2, 500 gals.
3, 000 gals.
3, 500 gals.
4, 000 gals.
34
-------------------
200.00
264.00
330.00
396.00
528.00
605.00
715.00
Over
4, 000 gals. to
8, 000 gals. - - - Over
8, 000 gals. to
10, 000 gals. - - - Over
10, 000 gals. to
50, 000 gals. - - - 200, 000 gals. - - - Over
50, 000 gals. to
Over
200, 000 gals. to
500, 000 gals. - - - Over
500, 000 gals. to 1, 500, 000 gals. - - - Over 1, 500, 000 gals. - - - - - - -- - - - - - - - - - - - -
951.50
1, 100.00
1, 650.00
2, 200.00
3, 300.00
4, 400.00
6, 050.00
2) Flammable liquids with flash point above 20 degrees Fahrenheit and

below 70 degrees Fahrenheit, such as alcohol, amyl acetate, tutuel,
ethyI acetate.
Annual Rate
1, 000 gals. and below
200.00
Over
330.00
1, 000 gals. to
5, 000 gals. - - - Over
5, 000 gals. to
25, 000 gals. - - - 495.00
Over
25, 000 gals. to
50, 000 gals. - - - - 1, 100.00
Over
50, 000 gals.- - - - - - - - - - - - - - - - - - - 1, 650.00
3) Flammable liquids with flash point at 70 degrees Fahrenheit to 200
degrees Fahrenheit, such turpentine, thinner, prepared paints, varnish,
cleansing, polishing liquids.
Annual Rate
200.00
Over
5, 000 gals. to
10, 000 gals. - - - 330.00
10, 000 gals. to
50, 000 gals. - - - 495.00
Over
100, 000 gals. - - - Over
50, 000 gals. to
825 .00
Over
100, 000 gals. to
500, 000 gals. - - - - 1, 320.00
Over
500, 000 gals. to
900, 000 gals. - - - - 1, 980.00
Over
900, 000 gals. - - - - - - - - - - - - - - - - - - - 3, 300.00
The storage of any of the flammable liquids mentioned in this sub-paragraph (3) in
which its quantity does not exceed 25 gals. destined to be used exclusively for domestic purpose
shall be exempted from the payment of the tax herein prescribed.
4) Flammable liquid with a flash point of over 200 degrees Fahrenheit when subject
to spontaneous ignition or is artificially heated to a temperature equal to or
higher than its flash point.
Annual Rate
Over
1, 000 gals. to
- - - - - - - - - - - 200.00
20, 000 gals. - - - - - - - - - - - 275.00
b) Flammable Gases:
35
Acetylene, hydrogen, coal gas and other flammable gaseous forms, except
liquefied petroleum gas and other compressed gases:
Annual Rate
200.00
396.00
825.00
1, 650.00
2, 640.00

-----Over
2, 000 gals. to
10, 000 gals. - - - - - Over
10, 000 gals. to
50, 000 gals. - - - - - Over
50, 000 gals. to
100, 000 gals. - - - - - 100, 000 gals. - - - - - - - - - - - - - - - - - - - - Over
1)
Calcium Carbide:
Annual Rate
200.00
264.00
396.00
825.00
990.00
1, 000 kilos and below

-----Over 1, 000 kilos but not more than 5, 000 kilos- - - - Over 5, 000 kilos but not more than 10, 000 kilos - - - Over 10, 000 kilos but not more than 50, 000 kilos - - Over 50, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - -
2) Pyrolyzin
Annual Rate
220.00
396.00
825.00
1, 650.00

----------3, 000 kilos - - - - - - - - - - Over 1, 000 kilos to
Over 3, 000 kilos to
10, 000 kilos - - - - - - - - - - Over 10, 000 kilos to - - - - - - - - - - - - - - - - - - - - - 3) Matches
Annual Rate
500 kilos and below
----------1, 000 kilos - - - - - - - - - - Over
500 kilos tQ
5, 000 kilos - - - - - - - - - - Over 1, 000 kilos to
Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - -
200.00
275.00
550.00
825.00
4) Nitrate, phosphorous, bromine, sodium, ferric acid, and other hazardous

chemicals or similar flammable, explosive, corrosive, oxidizing lachrymatory
properties with quantities of:
Annual Rate
500 kilos and below
- - - .. - - - - - - - - Over
500 kilos to
1, 000 kilos - - - - - - - - - - - - 5, 000 kilos - - - - - - - - - - - - Over 1, 000 kilos to
Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - - 5)
275.00
330.00
550.00
825.00
Shredded combustible materials, such as wood shaving (kusot), waste
(estopa), sisal, dakum, and other similar combustible shaving and fine materials.
Annual Rate
36
1, 000 cu. ft. and below

-----------Over
1, 000 cu. ft. to 2, 500 cu. Ft. - - - - - - - - - - - Over
2, 500 cu. ft. - - - - - - - - - - - - - - - - - - - - - - - - -
165.00
264.00
330.00
6) Tar resin, waxes, rubber, coal, bituminous coal, and similar combustible
materials with quantities of:
Annual Rate
-------Over 5, 000 kilos - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
165.00
275.00
In the case of a newly started business, the tax shall be one-thirtieth (l/30) of one
percent (1 % ) of the capital investment, when the business is already operating the tax shall be
based on the gross sales or receipts of the preceding calendar year or any fraction thereof.
Provided, however, that in line with existing national policy, any business engaged in the
production, manufacture, refining, distribution or sale of soil, gasoline, and any other petroleum
products, shall not be subjected to any storage tax imposed in this Code.
SECTION 40. Collection of Taxes on the Storage of Flammablt! and Combustible
Materials -Collection of taxes for storing flammable and combustible materials mentioned in this
Code shall be made annually within the first twenty (20) days of January. Persons or
establishments required to pay the tax shall file a written statement of the volume of the materials
subject of the tax while have been stored for the preceding year and their dispositions, citing the
names and addressed of the buyers. Said written statement shall be made under oath and to be filed
with the Office of the City Treasurer, copy furnished the City Mayor, and which shall be made the
basis of the computation of the tax.
SECTION 41. Surcharge for late payment - Failure to pay the tax within the required
period of time shall make the taxpayer liable for a surcharge of twenty-five percent (25%) of the
tax due, plus 2 percent (2%) interest per month of delinquency until the tax has been fully paid, but
not to exceed thirty-six (36) months.
CHAPTER XII - PRIVATELY OWNED PUBLIC MARKETS

SECTION 42. Private Markets - Tax on the business of Operating Privately-Owned
Public Markets -There is hereby imposed a tax of THREE and THREE-TENTH PERCENT
(3.30%) of the gross sales or receipts of the calendar year on the business of operating a privatelyowned public market.
In the case of a newly started privately-owned public market, the tax shall be one thirtieth
(1/30) of one percent(!%) of the capital investment. In the succeeding calendar year regardless~
37
when the business started to operate the tax shall be based on the gross sales or receipts of the
preceding calendar year or any fraction thereof.
CHAPTER XIII - LESSORS TAX

SECTION 43. Tax on Lessors of Real Estate - There is hereby imposed a tax on lessors
of real estate leased at the rate of ONE AND ONE-TENTH PERCENT (1.10%) of the gross sales
or receipts of the preceding calendar year.t
In the case of a newly started business, the tax shall be one-thirtieth (1/30) of one
percent (1 % ) of the capital investment. In the succeeding calendar year regardless of when the
business started to operate, the tax shall be based on the gross sales or receipt of the preceding
calendar year or any fraction thereof.
CHAPTER XIV -TAX ON RICE OR CORN MILLS

SECTION 44. Rice or Corn Mills - There is hereby imposed a tax on operators or
owners of rice or com mills engaged mainly in the milling of rice and com belonging to other
persons at the rate of ONE AND ONE-TENTH PERCENT (1.10%) of the gross sales or receipts
of the preceding calendar year.
In the case of a newly started business, the tax shall be one-thirtieth (1130) of one
percent (1%) of the capital investment. In the succeeding calendar year regardless of when the
business started to operate, the tax shall be based on the gross sales or receipt of the preceding
calendar year or any fraction thereof.
CHAPTER XV - OTHER TAXES

SECTION 45. Other Taxes - There is hereby imposed a tax of two and twenty percent
(2.20%) on the sales or receipts of the preceding calendar year of the following operations or
activities:i
a) On real estate dealers or subdivision: Provided that, the computation of the tax on
subdivision operators shall be based only on the total area sold by the subdivision owner or
operator;
b) On golf links;
c) On fishponds, fish pens, or fish breeding grounds
d) On Private Cemeteries and Memorial Parks;
t Amending Tax Ordinance 93-407
: Amending Tax Ordinance 94-004
38
e) On indoor advertisement of business or profession by means of slides in movies payable by

owner, operator, or lessee of movie houses;
f) Other business not enumerated in this Chapter.
In the case of a newly started business the tax shall be one-thirtieth (1/30) of one percent
(I%) of the capital investment in the succeeding calendar regardless of when the business started
to operate, the tax shall be based on the gross sales or receipts of the preceding calendar year or
any fraction thereof.
SECTION 46. Water Extraction Tax - There is hereby imposed a tax of THREE AND
THREE-TENTH PERCENT (3.30%) on gross sales or receipts of the preceding year of the
business of extracting water from shallow or deep well in the City of Iloilo for sale to the public or
private persons or entities.
SECTION 47. Unspecified Taxes - There is hereby imposed a percentage tax of THREE
AND THREE-TENTH PERCENT (3.30%) of gross sales or receipts of the preceding paragraphs,
subject to excise, value-added, or percentage tax under the National Internal Revenue Code, as
amended.
CHAPTER XVI - SHARES FROM PROCEEDS OF NATIONALTAXES OR

RECEIPTS.
SECTION 48. Share in the Allotment of Internal Revenue Taxes - The annual share of
the City in the Internal Revenue Allotment shall be received by the City Treasurer and credited to
the General Fund. Provided that, not less than 20% thereof shall be appropriated in its annual
budget for development projects.
SECTION 49. Share in the Proceeds from Development and Utilization of the National
Wealth.
a) The City shall have an equitable share in the proceeds derived from the utilization
and development of the national wealth within their respective areas, including sharing the same
with the inhabitants by way of direct benefits.
b) The term "wealth" shall mean all natural resources situated within the Philippine
territorial jurisdiction including lands of public domain, waters, minerals, coal, petroleum,
minerals oils, potential energy forces, gas and oil deposits, forest products, wildlife, flora and
fauna, fishery and aquatic resources, and all quarry products.
39
SECTION 50. Amount of Share of Local Government Units - (a) The City shall, in
addition to the IRA, have a share of forty percent (40%) of the gross collection derived by the
National Government of the preceding fiscal year from the following:
1) Mining Taxes, royalties, forestry and fishery charges, and such other taxes, fees, or
charges, including related surcharges, interests, or fines, and from its share in any
co-production, joint venture or production sharing agreement in the utilization and
development of the national wealth within their territorial jurisdiction.
2) Administrative charges enumerated herein accruing to the National Government
whether collected by the National Government collecting agencies or, in certain
cases, by the City.
3) Proceeds from the development and utilization of national wealth, where the City
actually collects and automatically retains its share of at least forty percent (40%) of
such proceeds, shall not form part of the revenue base in the computation of the forty
percent (40%) share.
SECTION 51. Share from Any Government Agency or Government-Owned or
Controlled Corporations - The City Treasurer may collect and receive the City's share based on
the preceding fiscal year from the proceeds derived by any government-owned or controlled
corporation engaged in the utilization and development of the national wealth based on the
following formula whichever will produce a higher share for the City of Iloilo.
(a)
One percent (1 %) of the gross sales or receipt of the preceding calendar year, or
(b)
Forty percent (40%) of the mining taxes, royalties, forestry and fishery charges and such
other taxes, fees or charges, including related surcharges, interests, or fines the
government agency or government-owned or controlled corporation could have paid if it
were not otherwise exempted.
SECTION 52. Development and Livelihood Projects - The proceeds from the shares
mentioned in Section 49 and 50 hereof shall be appropriated by the Sangguniang Panlungsod to
finance local development and livelihood projects: Provided, however, that at least EIGHTY
PERCENT (80%) of the proceeds derived from the development and utilization of hydrothermal,
geothermal, and other sources of energy shall be applied solely to lower the cost of electricity in
the City.
40
BOOKll
FEES AND CHARGES
CHAPTER I- MAYOR'S PERMIT
SECTION 53. Permit Fees - It shall be unlawful for any person or juridical entity to
conduct or engage in any of the business, trades or occupation enumerated in this Code, and other
businesses, trades or occupation for which a permit is required without first having obtained a
permit therefore from the City Mayor and paid the necessary permit fee and other charges to the
City Treasurer.
SECTION 54. Application, Contents, or False Statements - A written application on the
form prescribed for the purpose shall be submitted by the applicant, owner, manager, or agent, to
the City Mayor, thru the City Treasurer. The said application shall state the nature or description of
the business, trade or occupation, complete address and location sketch, and such other
information as may be required by the City Mayor.
The application for permit shall be deemed an application for license at the same time,
where such license is required.
If an applicant shall make any false statement in regard to his business, trade or occupation
with the intent thereby to procure a license at a lesser rate than that is prescribed for his particular
business, trade or occupation, he may be prosecuted therefore and in addition, his license and
permit may be revoked upon recommendation of the City Treasurer.
SECTION 55. Schedule of Fees -There is an annual permit that shall be paid to the City
Treasurer for the following businesses, trade or occupation herein below enumerated fee:
Annual Permit Fee
A.
Manufacturer/ factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
500. 00
such as but not limited to:

1.
Candle/soap factory
2.
Paint, paste, ink, dyes and other similar products
3.
Coconut Oil
4.
Lard and Boiling Fat: Butter sauce, sausage, hotdogs, baloney and other similar
products
5.
Coffee or chocolate, candies sweet and other similar products
6.
Ice cream or ice drop factory
7.
Drying or Curing Fish/bagoong Making
41
8.
Tanneries
9.
Assaying laboratories
10.
Ice Factory
11.
Pharmaceutical Products
12.
Perfumes or lotion, byrums, hair tonics, hair pomades, lipstick,

cosmetics and other similar products
13.
Batteries for motor vehicles charging and recharging of batteries
14.
Neon lights
15.
Carpentry
16.
Mattresses
17.
Shoes and repair
18.
Steel and wooden furniture of all kind
19.
Repair of vehicle drawn by animals
20.
Establishment for the construction/assembly and repair of bodies of motor vehicles
21.
Blacksmith shops
22.
Machine shops establishment for manufacturing or repairing

parts of mechanical apparatus of engine or manufacturing any
kind of articles made of brass, iron or other metal
23.
Matches
24.
Boxes
25.
Bricks, tiles, hollow blocks and other similar products
26.
Bakeries
27.
Rattan chairs, etc
28.
Mirror and art glass work
29.
Floor Wax
30.
Meke, bihon, miswa and other kinds of similar products
31.
Recapping (Tire Plant)
32.
Rubber Tires and other rubber products
33.
Plastic Product
34.
Boat makers, sails, awning and tent makers
35.
Cigar or cigarette
B. Brewer/distiller/rectifier/compounder of liquors, distilled spirits and wines/purifier

of spirits, and liquors/aerated soft drinks and water - - - - - - - - - - - - - - - - - - - P 1, 000.00
C. Services such as but not limited to: - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - P
1. Blacksmith shop
42
500.00
2. Repair shops for piano, radios, phonographs, typewriters, mimeo-graphs, computer

and other similar apparatus
3. Foundries and Iron Bronze
4. Welding Shops
5. Lithographer; engraver or printer
6. Tinsmith
7. Photo engravers
8. Photo Studios or Establishments
9. General repair of articles of iron Brass, etc
10. Undertakers
11. Printing Shops
12. Laundry Shops
13. Warehouses
14. Beauty Parlor
15. Barbershops
16. Garage or shed, where buses, truces, PUJ and PU vehicles are kept
17. Fare Management Office
18. Pelota Courts
19. Membership Clubs
20. Coal Deposits
21. Cold Storage
C.1 Hotels - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 1, 000.00
C.2 Motels, lodging houses, pension house- - - - - - - - - - - - - - - - - - - - - - - - -
800.00
C.3 Boarding House, apartment, apartelle - - - - - - - - - - - - - - - - - - - - - - - - - P
500.00
800.00
D. Amusement Places such as but not limited to - - - - - - - - - - - - - - - - - - - - - - 1. Billiard and Pool Halls
2. Bowling Alleys
3. Boxing Contest
4. Night Clubs
5. Theaters and Cinematographs
E. Dealer/Distributor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 1, 000.00
E. l Liquor/Cigarette - - - -- - - - - - - - - - - --- - - - - - - - - - - - - - - - - - - - - - -
P 1, 000.00
F. Department Store/Grocery Store, Optical Shop

Convenience Store/Hardware Store, lumberyard and other construction supplies or others
43
of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00

G. Restaurant/Refreshment - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
600.00
H. Coffee Shop, Eatery, canteen, turoturo, carinderia and other similar

public eating places - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - - - P
400.00
I. Second Hand Store such as but not

limited to: - - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - - - - - - - -
P 500.00
1. Hardware and scrap not spare parts

2. Furniture and household goods
J. Banks, Pawnshops and other Financial
P 1, 000.00
Institution such as but not limited to : - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1) Lending Investors
2) Pawnbrokers
3) Insurance companies
4) Dealer of Securities
K. Retailer of Cigar, Cigarette and Liquor - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 200.00
L. Sari-Sari Store - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 200.00
M. All other business, trade or occupation not mentioned in this Section except those which the
City is not empowered to license or tax or those, specifically provided hereunder- P 300.00
CHAPTER II-FEES ON ACCREDITATION OF TOURISM RELATED

ESTABLISHMENT
SECTION 56. Owners and/or operators of hotels operadng in the City of Iloilo shall pay
the following fees:

a) License Fee
(1)
DeLuxeClass--------------------------------
P 2,530.00
(2)
First Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2, 277.00
(3)
Standard Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1, 898.00
(4)
Economy Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1, 265.00
44
b)
c)
d)
Registration fee (not applicable if renewal)
(I)
De Luxe Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
(2)
First Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10, 120.00
(3)
Standard Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6, 325.00
(4)
Economy Class - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3, 795.00
Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - ID Fee- submit lxl photo (optional) - - - - - - - - - - - - - - - - - - - - - - -
50%
P 20.00 each
P 12, 650.00
SECTION 57. Owners and/or operators of resorts operating in the City of Iloilo shall pay
the following fees:
a) License fee:
(1) Class "AAA" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2, 530. 00
(2)
Class "AA" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1, 265. 00
(3)
Class "A" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
660. 00
(4)
Special Interest Resort - - - - - - - - - - - - - - - - - - - - - - - - - - -
660. 00
b) Registration Fee:
(1)
Class "AAA" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 6, 325.00
(2)
Class "AA" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3, 795.00
(3)
Class "A" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --
1, 265.00
(4)
Special Interest Resort- - - - - - - - - - - - - - - - - - - - - - - - - - -
1, 265.00
c)
Legal Research Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10.00
d)
Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - -
50%
e)
Identification Card (optional)- - - - - - - - - - - - - - - - - - - - - - - - - - - - -
20.00
SECTION 58. Owners and/or operators of tourist-inns or apartment-hotels (apartels)
operating in the City of Iloilo shall pay the following fees:

a) Tourist Inns:
Registration Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 1,265. 00
License Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
500. 00
b) Apartments-Hotels (Apartels)
Registration Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 1,265. 00
License Fee - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
500. 00
c)
LegalResearchFee------------------------------------
d)
Surcharge for late filing oflicense fee - - - - - - - - - - - - - - - - - - - - - - -
50%
e)
Identification card (optional) - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - -
20.00
45
10.00
SECTION59.
(a)
Owners and/or operators of the following tourism-related establishment in the City
of Iloilo such as:
motels, restaurants, pension houses, homestays, beerhouse, lodging
house, barbershop, carinderias, beauty parlor, spas, grocery stores, Department Stores,
Boutiques, Malls, Fitness Gyms, Sports and Recreational Clubs, Training Centers, Ticketing
Offices, Internet Stations, Rest Areas in Gasoline Stations, Museums, coffee shops, bake
shops, pastry shops, pasalubong centers, handicraft/shell craft, native products store and all
inside the mall shall pay the amount of Five Hundred Pesos (P 500.00) as license fee;
(b)
Owners and/or operators of the tourism-related establishment in the City of Iloilo
which are newly established shall pay the registration fee of One Thousand Two Hundred
Sixty-Five P 1,265. 00 only upon registration;
(c)
Any tourism related establishment which desires to be accredited as a tourism
related establishment shall apply with the Department of Tourism.

SECTION 60. - Tourist-transport operators based in the City of Iloilo shall pay the
following fees on or before the expiration of the registration of their vehicle with the Land
Transportation Office:
a) License fee (per unit)
(1)
(2)
(3)
(4)
b)
Bus - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
Coaster - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mini-bus - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Car - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - -
300.00
200.00
150.00
100.00
50%
SECTION 61. - Owners and/or operators of travel agencies operating in the City of Iloilo
shall pay the following fees:
a) Registration fee for newly established travel agencies - - - - - - - - - - - - - -
P 1,265.00
b) License fee for owners and operators of travel agencies - - - - - - - - - - - - P 1, 265.00

c) License fee for tour guides - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
300.00
d) Surcharge for late filing of license fee - - - - - - - - - - - - - - - - - - - - - - - - -
50%
SECTION 62. - The registration fee herein provided shall be payable only once prior to
engaging in such business operation for the first time.
SECTION 63. - The license fee herein provided shall be payable on or before January 31
of each year without any surcharge. In the event the business operation shall start at any time of
46
the year after January 31 based on the date when the registration fee is paid, the license fee
payable shall be a proportion of such amount appertaining only to the remaining quarters of the
year that it shall still operate its business; thus, if registration is made during the first quarter, the
license fee payable is in full; if registration is made during the second quarter only 3/4 of the
license fee is payable; if registration is made during the third quarter, only 112 of the license fee is
payable; and if registration is made during the last quarter, only 114 of the license fee is payable.
In these cases, there shall be no surcharge.
SECTION 64. - The classification of hotels as herein provided shall be the classification
under the Hotel Code of 1987. The classification of resort as herein provided shall be the
classification under the Resort Code of 1989.
SECTION 65. - All other rules and regulations governing the business herein referred to
and their respective operations shall be those provided for under the following laws:
a) Hotels - Hotel Code of 1987
b) Resorts - Resort Code of 1989
c) Tourist Inns and Apartels-Tourist Inn and Apartment-Hotel (Apartel) Code of 1989
d) Tourist Transport Operators-Tourist Transport Code of 1989
e) Travel Agencies - Travel Agency Code of 1988.
f) Tourism-Related Establishment Code of 1992
CHAPTER III - SANITARY INSPECTION SERVICE FEES

SECTION 66.
Sanitary Inspection Fees - All business, industrial, commercial or
agricultural establishment including house accessories and buildings for rent, shall secure sanitary
inspection certificates for the purpose of supervision and enforcement of existing rules in
sanitation governing the health of the public upon payment to the City Treasurer of the following
annual fees to be paid by the operator, or in cases of corporation, by the manager or person for its
management in accordance with the following schedules:
1) Manufacturer, producers, foundry shops Laboratories, Processed Water Supplier, water

refill station and other establishment of similar nature - - - - - - - - - - - - - - - - - - - P 500.00
2) Supermarkets, public or private markets shopping centers, slaughterhouse Ice plants, cold
storage, fish shops, meat shops, Pet shops, Food Processing including lechon baboy,
manok, talipapa - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
3) Schools, hospitals, private clinics, sauna and massage clinics - - - - - - - - - - - - - - P 500.00
47
4) Hotels, motels, inns, pension
houses, apartelle, apartments,
condominiums, lodging
houses and boarding houses - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P500.00

5) Banks, pawnshops, lending institutions, investment companies, insurance companies,
jewelry stores; - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
6) Amusement places such as theaters, computer games, internet cafes, video machines,
coliseum, bowling alley, billiard hall, bingo centers, KTV sing-along, music lounge,
cockpit arena, race tracks, sports centers, swimming places, driving range, bars, night clubs
ballroom, entertainment house and other similar establishments - - - - - - - - - - - - P 500.00
7)
Barber shop, beauty parlors, cosmetic salons, hair dressing

pedicure salon,
salons, manicure and
tattooing and ear piercing shops, slimmer's salon, physical fitness
centers and other establishments of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - p 500.00

8) Importers, exporters, wholesalers, drug stores, textile stores, shoe stores, department
Stores, novelties, appliance store and other establishment of similar nature - - - - - P 500.00
9)
Public eating places, such as restaurants, cafeterias,
refreshment parlors, carinderias,
catering services and other establishment of similar nature - - - - - - - - - - - - - - - P 500.00

10) Bakeries, cakes, pastries stores and suppliers and other establishment of similar
nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
11) Establishment offering services such as computer, appliance, electrical, air conditioning and
refrigerator repair shops, welding, vulcanizing, machine shops, tin smith, publisher, tailoring
and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
12) Sugar central, sawmill, lumber yards, ice factories, ice cream and ice drop Factories,
distilleries, wine factories, cigars and cigarette factories and other establishment of similar
nature - - - - - - - - - - - - - - -- - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
13) Bus station, terminal, Rest areas, garages, gasoline stations services, gasoline depot and
transportation companies - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
14) Bakeries, cakes, pastries stores and suppliers and other establishment of similar
nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 500.00
15) Automotive dealers, hardware, automotive parts, electrical stores and other establishment of
similar nature - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16) Radio,
TV
broadcasting
stations,
cable,
mobile
phone
provider,
call
telecommunication stations and other establishment of similar nature - - - - - - - - -
P 500.00
centers,
P 500.00
17) Retailer and other establishment of similar nature - - - - - - - - - - - - - - - - - - - - - - P 200.00
48
In cases where a single person, partnership or corporation conducts or operates two or more
businesses in one place or establishment, the sanitary permit fee must be imposed and paid on the
higher business bracket.
All persons covered under PD 856 and other existing ordinance shall be required to secure
Health Certificate whether white, green or pink from the City Health Office after compliance with
the requirement and upon payment of the corresponding fee of Fifty Pesos (P50.00).
SECTION 67. Time of Payment - The annual sanitary inspection certificate fee shall be
paid within two (2) days after inspection has been conducted by the City Health Officer or his
representative or during application for a business license.
SECTION 68. Prior Payment Required - The sanitary inspection certificate shall be
secured before a house, accessoria, or building is rented out or an establishment operates or caters
to the public or before any person pursues his occupation or calling, as the case may be.
SECTION 69. For Services rendered by the City Health Office - The following charges
shall be paid to the City Treasurer for services rendered by the City Health Office.
Laboratory Services:
1.
Routinary Microscopic Examination:

Patient /Food Handler
a) Stool - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00
b) Urinalysis - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
c) Blood typing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
d) Gram Staining - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
e) Sputum - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20.00
t) C B C - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
g) Pregnancy Test - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
2.
Blood Chemistry
Patient/Food Handler
a. FBS - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00
b. Uric Acid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - c. Cholesterol - - - - - - - - - - - - - - - - - - - - - - - - - - - - d. Creatinine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
e.
f.
g.
h.
i.
3.
50.00
60.00
30.00
B U N - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
Triglyceride - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
Lipid Profile - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 230.00
Platelet - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40.00
Hematocrit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35.00
Dental Extraction - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 30.00

Dental Filing - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
Dental Prophylaxis - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
4. Medical examination fees for scholarships, drivers, pre-employment
49
of non-government applicants - - - - - - - - - - - - - - - - - - - - - - P 30 00
5.
Spontaneous Normal Delivery:

Maternity Room:
a. Aircon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1, 000.00/d
b. Ward - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
c. Peineography - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 000.00
Calumnpang Health Center:
a. Delivery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
500.00
6. ALL OTHER CERTIFICATES - - - - - - - - - - - - - - - - - - - - P
100.00
Employees of the City Government of Iloilo shall be exempted from the payment of
laboratory fees. Moreover, Senior Citizens upon presentation of their certificate/card shall avail of
20% discount.
CHAPTER IV - GARBAGE SERVICE CHARGES

SECTION 70. Garbage Service Charg~
I. PERSONS, BUSINESS, TRADE AND OTHER ESTABLISHMENT

All persons, natural and juridical, business, trade, occupation and other establishment, shall
pay annually their garbage collection fees with the City Treasurer or with his/her authorized
collectors in accordance with the following monthly schedule of fees:
(Reg. Ord. No. 2004-149, Iloilo City Environmental Code of2004)
A. MANUFACTURER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Aerated Water (soft drink and other similar Products) - - - - - - - - - - - - - - - - - - P 300.00

Aluminum Product - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Apa - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
200.00
Any kind of articles made of metal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Bags - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Batteries - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Bayrum, pomade, tonics, lipsticks, cosmetics and other similar products - - - - - 300.00
Beds and accessories, furniture and other similar products - - - - - - - - - - - - - - 150.00
Bihon, miki, miswa and other similar products- - - - - - - - - - - - - - - - - - - - - - - - 200.00
Bottles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Boxes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
Bricks, cement, hollow blocks, ceramics, tiles and other similar products - - - - - - - 150.00
Candies, sweets and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Iloilo City Environment Code of2004. Reg. Ord. No. 2004-149
50
14. Candles and wax products:

With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15. Canned good products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16. Capiz articles and other shell products- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 17. Cigar and cigarette factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 18. Coconut oil - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 19. Coffee and chocolate mills - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20. Dyes, ink paste and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - - 21. Floor Wax - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
150.00
100.00
100.00
100.00
300.00
400.00
150.00
100.00
200.00
22. Furniture/Carpentry shop- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00

23. Glassware - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
24. Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
25. Ice Cream, ice-drop and other similar frozen products - - - - - - - - - - - - - - - - - - - - 150.00
With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
26. Iron works and related activities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
27. Lard, cooking oil, butter, margarine and other similar products - - - - - - - - - - - - - - 300.00
28. Leather articles (Shoes, wallets, belts and other similar articles) - - - - - - - - - - - - - 150.00
29. Lumber and sawmills - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
30. Matches - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
31. Mattress, upholstery, and other similar products - - - - - - - - - - - - - - - - - - - - 400.00
32. Mechanic apparatus and engines- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
33. Mirror - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
34. Motor vehicles and heavy equipment assembly plant - - - - - - - - - - - - - - - - 300.00
35. Paints - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
36. Pants/RTW, garments - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
3 7. Pharmaceutical:
400.00
With machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
Without machinery - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
38. Pianos, auto-pianos, pipe organs, and other musical instruments - - - - -- - - - 400.00
39. Plastic products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40. Rice mills:
200.00
With one (1) to five ( 5) laborers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
With six (6) to fifteen (15) laborers - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
With sixteen (16) or more laborers- - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
41. Rope and cordage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 42. Rubber articles and tire products (shoes, sandals, boots, slippers, bags, balls
and other similar products) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
43. Sacks - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
44. Sauce, sausage, hotdogs, frankfurters and other similar products - - - - - - - - - - - - 300.00
45. Soap and similar products factory - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
46. Socks, stocking and other similar products - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
47. Shoes and slippers manufacturers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
48. Smelters and foundries - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
49. Sugar mill - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1, 000.00
50. Textile - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
51. Wine, liquor and spirits distilleries, rectifiers and compounders - - - - - - - - - - - - - 350.00
52. Zipper - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
53. Homemade /small scale industries, Food and Non-Food items - - - - - - - - - - - - - - 75.00
54. All other manufacturers not specifically mentioned above - - - - - - - - - - - - - - - - - 200.00
51
B. WHOLESALE/ RETAIL TRADE
1. Supermarkets, Superettes, Groceries and other with an aggregate area of:

a. More than 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - p 300.00
200.00
b. 200 to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. Sari-sari Store:
30.00
a. Located at the comer of streets and along main roads - - - - - - - - - - - - - - - - - 20.00
b. Located along secondary and minor roads - - - - - - - - - - - - - - - - - - - - - - - - - 3. Bakeries:
150.00
a. With 3 or more ovens - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
b. With 2 ovens or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
c. Hot pandesal with one(l) oven - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4. Department stores, bazaars, boutiques, gift
shops, novelty shops, dry goods, variety
stores, show stores and other related stores:
a. above 500 square meters - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - 750.00
b. above 400 square meters to 500 square meters - - - - - - - - - - - - - - - - - - - - - - - 500.00
c. 100 square meters to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - 350.00
d. below l 00 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
5. Jewelry store and shop - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
6. Hardware, Lumber and Gravel and Sand:
a. More than 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 225.00
b. 100 to 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
c. Below 100 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
7. Furniture, Electrical and Home Appliances - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
8. Glass and Aluminum Supply - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Electronic Supply - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
9. Music Store, Record Bar, Musical Instruments Supply - - - - - - - - - - - - - - - - - - - - - 75.00
10. Bookstore, Art, Office and School Supplies, Photo Supply and
related materials - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
11. Drugstore with an aggregate area of:
a. More than 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. 201 to 400 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c. Below 20 l square - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
12. Gasoline Stations:
b. 301 to 400 square meters- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
c. Below 301 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
13. Flower Shops:
a. With an area of 100 square meters and above - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. With an area of 50-90 square meters and above - - - - - - - - - - - - - - - - - - - - - - - - 75.00
c. With an area ofless than 50 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
14. Scrap/Junk materials:
a. Dealer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
b. Retailer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
15. Rice and other grain dealers/ retailers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
16. Public and private Market Stockholders including Flea Market stall holders - - - - - - - 30.00
17. Establishments engaged in the buy and sell of other food commodities not specifically
enumerated in the above - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
52
18. Establishments engaged in importing, whole selling, distributing and/or retailing non-food
products:
a. more than 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
c. below 100 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
19. Private Markets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
20. Stallholders in public markets:
a. Meat - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. Fish - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. Dry goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
d. Vegetables - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
e. Sari-sari - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
f Glassware-------------------------------------------------- 50.00
g. Chucherias - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - 50.00
h. Native products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
i. Coffee mills, com mills and rice grinder - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
j. Others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
21. Peddlers:
a. Tuba - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
b. Charcoal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. Firewood - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
C.SERVICE
1.
2.
3.
4.
5.
6.
Restaurants, panciterias, cafeterias, refreshment parlor, canteen, carinderia, snack house, or

any public eating places with an aggregate floor area of:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 750.00
c. below 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 350.00
Food Caterers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
Food Contractors - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
Food Stand, Barbeque Stand, Fruit Stand and Vegetable Stand and
other food items - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
Night Clubs, Disco Houses, Cocktail lounges, beer gardens, bars and other
similar establishments with an aggregate floor area of:
a. More than 300 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. 160to300squaremeters ------- ------------------------------ 250.00
Membership clubs (e.g. YMCA) Army and Navy Club and other similar membership
Clubs
----------------------------------------------------
100.00
150.00
7. Cold Storage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8. Gasoline and Service Stations - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
300.00
9. Gasoline Depot - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I 0. Hotels, Motels and Inns:
c. below 301 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
11. Dormitories, Lodging Houses, Boarding Houses, etc:
12. Private Universities and Colleges - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Secondary and Vocational Schools - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
53
Nursery and Primary Schools - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00

13. Private Hospitals, Clinics, Maternity Clinics, etc:
a With bed capacity for 15 or more - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 700.00
b. With bed capacity for less than 15 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
14. Dental, Optical and other clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
15. Therapeutic clinic and Sauna Baths:
a. With 15 or more cubicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. With less than 15 cubicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 250.00
16. Dog, cat and other animal clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
17. Tailoring, Dress and Embroidery Shops:
a With 5 or more machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I 00.00
b. With 3 to 4 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With 2 machines or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
18. Beauty Parlor and Shops:
a. With 5 or more operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
b. With 3 to 4 operators - - - - - - '" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With 2 operators or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
19. Barber shops:
a. With 5 or more chairs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I 00.00
b. With 3 to 4 chairs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
c. With2 chairs or less - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 30.00
20. Carpentry shops including wood and rattan furniture:
With machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Without machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
21. Automotive and machine, accessories and spare parts seller:
New (brand new /unused) - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Second hand seller - - - -- - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
22. Dealers of automotive, motor vehicles, industrial machineries
New (brand new /unused) - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Second hand seller - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
23. Dealers/sellers of books, school supplies, office supplies and
other paper products - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
24. Steam, Dry Cleaning establishments and laundry - - - - - - - - - - - - - - - - - - - - - - - 100.00
25. Telegraph, Telephone, Radio and TV Communication and Electric Companies:
a. PILTEL, Globe, Smart, Mobiline, etc - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
b. PLDT, RCPI, PTandT Telepost, ect. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
c. CATV - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
26. Funeral Parlors:
a. Without chapel/mortuary - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
b. With chapel/mortuary - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 450.00
27. Cockpit and Boxing Arena - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -300.00
28. Bowling Alleys:
a. Having 5 lanes or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. Having less than 5 lanes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
29. Billiard and Pools:
a. Having 5 tables or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
b. Having less than 5 tables- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
30. Video Sales/Rentals/Shops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75.00
31. Theaters and Cinematography:
c. Below 301 square meters - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
54
32. Blueprinting, photocopying and other

related business - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 33. Photo shops, wood lamination, photo static
and related business - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 34. Paint, advertising and art shop - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3 5. Repair Shops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36. Repair of motor vehicles and bodies of motor
vehicles, including vulcanizing shops, welding:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. 150 to 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - c. below 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 37. Motorcycle, Tricycles and Bicycles Repair Shop:
a. With an area of more than 200 square meters - - - - - - - - - - - - - - - - - - - - -b. With an area of 200 square meters and below - - - - - - - - - - - - - - - - - - - - - 38. Repair of Office equipment, Radios, Electric
Fans, Cassette Recorder, TVs, Refrigerators,
Air-con and other similar machines - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 39. Repair of pianos, organs and other similar
musical instrument - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40. Machine shops for any other purposes - including rewinding shops
a. Having an area of more than 200 square meters - - - - - - - - - - - - - - - - - - - - b. Having an area of 200 square meters and below - - - - - - - - - - - - - - - - - - - 41. Junk Shops:
a. More than 150 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. 150 square meters and below - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 42. Blacksmith and ironworks including steel
furniture and metalcraft - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - 43. Goldsmith and jewelry repair - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 44. Gunsmith and gun repair - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -45. Warehouse of any kind:
a. More than 400 square meters - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - b. 201 to 400 square meters - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - -- - - - - c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 46. Private parking lot and terminal areas for bus,
cars and other Public Utility Vehicles:
a. With an area of more than 800 square meters - - - - - - - - - - - - - - - - - - - - - b. With an area of 400 to 800 square meters - - - - - - - - -- - - - - - - - - - - - - - - c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 47. Operators of Cargo or Delivery vehicles/trucks
and service vehicles:
a. With more than 15 vehicles - - - - - - - - - - - - - - - - - - - - - - - - - -- - - -- - - - - b. With 6 to 15 vehicles - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -- - .,. - - - c. With 5 or less vehicles - - - - - - - - - - - -- - - - - - - - - -- - - - - - - - - - - - - - - - 48. Printing press shops/newspaper, lithographs,
bookbinding and book publications:
a. With more than 5 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. With 2 to 4 machines - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - c. With 1 machine - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 49. Accounting, book keeping, auditing,
and other allied services - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - 50. Upholstery and Upholstery Shop:
a. More than 300 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. 201 to 300 square meters - - - - - - - - - - - - - - - -- - - - - - - - - -- - - - - -- - - - - c. Below 200 square meters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
55
100.00
100.00
100.00
100.00
300.00
200.00
150.00
250.00
150.00
300.00
100.00
250.00
150.00
250.00
200.00
150.00
150.00
200.00
500.00
450.00
300.00
450.00
300.00
250.00
500.00
300.00
200.00
300.00
250.00
150.00
150.00
400.00
250.00
200.00
51. Broker (sugar, molasses, real estate,

commercial stock exchange) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 52. Beach Resorts - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 53. Real estate dealers and subdivision
operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -- - - - - - - - Memorial park operators - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Private Cemeteries - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - 54. Buildings with rooms to let, rent or lease:
a. With twenty-five (25) rooms or more - -- - - - - - - - - - - - - - - - - - - - - - - - - - b. With ten (10) to twenty-four (24) rooms- - - - - - - - - - - - - - - - - - - - - - - - - - c. With less than ten (10) rooms - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - 55. Agencies (advertising, business, insurance,
employment, firearms, security and detective,
janitorial, messengerial, placement bureau,
travel, recruitment, etc.)- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 56. Consultants (business, management,
engmeenng, etc.) - - - - - - - - -- - -- - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - 57. Contractors:
a. Building contractor - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. Other contractors like roads and bridges,
irrigation, arrastre demolition and salvage
work, trucking, waterworks and other
construction works, real estate reclamation
projects, generation contractors, etc. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 58. Electric power plant, electric power
distribution company - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 59. All other business, trade, occupational and other
Establishments not specifically provided for
in any of the classification - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - --
100.00
225.00
200.00
500.00
200.00
200.00
150.00
100.00
150.00
100.00
300.00
300.00
500.00
50.00
D. BANKING AND FINANCE

1. Banks, banking institution, savings and loan
associations, fmancial institutions or
intermediaries, lending investors, and
other allied institutions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
2. Pawnshops - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - -- - - 200.00
3. Investments and other holding companies,
security dealers and commodity and/or
money changes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - -- 200.00
E. INSURANCE
1. Insurance companies/or offices for all
types of insurance both life and non-life- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. Offices/or establishments offering
educational plans - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- 3. Offices/or establishments offering
memorial plan - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4. Offices/ or establishments offering other
pension plans - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - -
56
200.00
200.00
200.00
200.00
Where there are two or more kinds of business conducted in the same address by the same
owner/lessee/operator, he shall pay the fees of the business with the highest rate plus 20% of the
rates prescribed herein for other businesses.
Certificate of payment of fees prescribed herein shall be placed in a conspicuous place in
all business or occupational establishment and shall be made available for inspection at all times
during office hours by authorized representatives of the Task Force Clean and Green of the City
Mayor's Office.
II. GARBAGE FEES FOR RESIDENTIAL BUILDINGS
There is hereby fixed a monthly garbage collection fee for all residential buildings or
establishment in areas covered by the garbage collection system under the following schedules:
a. Single detached dwelling unit

1. with floor area of 100 square meter or more - - - - - - - - - - - - - - - - - - - - - -
P 50.00
2. with floor area less than 100 square meters
P 20.00
----------------------
b. Multiple Dwelling/Apartments Style - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00

c.
Accessorial or Mixed Use - - - - - - - the predominant use shall prevail and prescribed rates
shall be applied
SECTION 71. Fee/or Garbage Collection and Disposal- In consonance with Section 47
Chapter V of RA 9003, the City shall impose garbage collection and disposal fees to pay the cost
of preparing, adopting and implementing a solid waste management. There is hereby fixed a
monthly garbage collection fee for all residential building or establishment in areas covered by the
garbage collection system under the following schedules:
a. Residential
1. Single Detached Unit
w/ floor area of 100 sq. m. or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00
w/ floor area less than 100 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00
2.
Multiple Dwelling Apartment Style - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20.00
3.
Accessorial or Mixed Use - - - - - - the predominant use shall prevail and prescribed rates
shall be applied
A tipping fee shall be charged by the City for the separate and exclusive collection and the
appropriate disposal of solid wastes and other toxic wastes/garbage collected from private persons
or entities from the subscribers' premises to the dumpsite. The City Government shall charge
tipping fees for deliveries of solid waste at the dumpsite of Barangay. Calajunan at the rate of
Ninety Pesos (P90.00) per cubic meter.
57
SECTION 72 Prohibited Acts.**_ As enumerated in R.A. 9003, the following acts are
prohibited in the City of Iloilo:
a. littering, throwing, dumping of waste matters in public places, such as parks, plazas,
roads, sidewalks, canals, rivers, estuaries, creeks, esteros, beaches, coastline and
establishment or causing or permitting the same;
b. undertaking activities or operating, collecting or transporting equipment in violation of
sanitation operation and other requirements of permits set forth or established pursuant
to R.A. 9003;
c.
open burning of solid wastes;
d.
causing or permitting the collection of non-segregated or unsorted waste;
e.
squatting in open dumps and landfills
f.
open dumping, burying of biodegradable or non-biodegradable materials in flood prone

areas;
g. unauthorized removal of recyclable materials intended for collection by unauthorized

persons;
h. mixing of source-separated recyclable material with other solid waste in any vehicle, box,
container or receptacle used in solid waste collection or disposal;
1.
establishment or operation of open dumps as enjoined in R.A. 9003 or closure of said

dumps in violation of Section 37 Article 6 Chapter III of the City Environment Code of
2004.
manufacture, distribution or use of non-environmentally acceptable packaging materials;
k importation of toxic wastes misrepresented as "recyclable" or "with recyclable content";

l
transport and dumping in bulk of collected domestic, industrial, commercial and

institutional waste in areas other than centers or facilities prescribed under R.A 9003;
m. site preparation, construction, expansion or operation of waste management facilities

without an ECC required pursuant to PD 1586 and under R.A. 9003 and not conforming
with the land use plan of the City;
n. construction of any establishment within two hundred (200) meters from open dumps or
controlled dumps or sanitary landfills;
o. construction or operation of landfills or any waste disposal facility on any acquifer,
ground water reservoir or watershed area and on any portions thereof
p.
the disposal of internal organs or body parts of hogs, cows, and carabao including fish
scales and fish part,
q.
processed or unprocessed coconut meat and juice on our drainage system.
Iloilo City Environment Code of2004, Reg. Ordinance No. 2004-149
58
SECTION 73. Fines and Penalties. The following are the fines and penalties for the
above named prohibited acts committed in the City tt
a. Any person who violated Section 34 (a) of the Iloilo City Environment Code of2004 in the
city shall, upon conviction, be punished with a fine of not less than Three Hundred Pesos
(P300.00) but not more than One Thousand Pesos (Pl, 000. 00) or render community
service for not less than one (1) day to not more than fifteen (15) days or both;
b. Any person who violates Section 34 (b) and (c) of the Iloilo City Environment Code of
2004 in the city, shall upon conviction, be punished with a fine of not less than Three
Hundred Pesos (P300. 00) but not more than One Thousand Pesos (Pl, 000. 00) or
imprisonment of not less than one (1) day to not more than fifteen (15) days, or both;
c. Any person who violates Section 34 (d), (e), (f), (g), (h), (i), (j), (k), ( 1), (m), (n), (o) and
(p) of the Iloilo City Environment Code of 2004 in the City shall, upon conviction, be
punished with a fine of not less than one thousand (Pl, 000. 00) but not more than three
thousand (P 3, 000. 00) or imprisonment of not less than fifteen (15) days but not more
than six (6) months, or both;
CHAPTER V - FEES FOR LICENSING AND SEALING OF WEIGHTS AND

MEASURES
SECTION 74. Fees for Sealing and Licensing of Weights and Measurers. - The City of
Iloilo shall collect fees for the sealing and licensing of weights and measures in accordance with
the following schedules:
a).
For sealing linear metric measures:

Measures not over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Measures over one meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b)
c)
50.00
100.00
For sealing metric measures of capacity:

Measures not over ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
50.00
Measures more than ten liters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
100.00
For sealing metric instrument of weights:

Those with capacity of not more than Thirty (30) kilograms - - - - - - - - - - - - -
100.00
Those with capacity of more than thirty (30) kilograms but not more than
Three hundred (300) kilograms - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
150.00
Those with capacity of more than three hundred (300) kilograms but not more than
Three Thousand (3000) kilograms - - - - - - - - - - - - - - - - - - - - - - - - - - - -
200.00
Those with capacity of more than Three Thousand (3000) kilograms - - - - - - -
300.00
tt Iloilo City Environment Code of2004, Reg. Ord. No. 2004-149
59
d.)
For an apothecary balance or other balance precession:

The fee should be doubled.
e)
t)
A complete set of weights for each scale or balance shall be sealed free of charge for each
extra weight, the fee shall be - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10.00
Cost of Materials - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
100.00
SECTION 75. Form and Duration of License for Use of Weights and Measures - The
receipt for the fee charge for the sealing of weights and measures shall serve as license to use such
instrument for one year from the date of sealing, unless deterioration or damage which renders the
weight of measures inaccurate occurs in that period. When a license is renewed the same shall
expire on the same day and month of the year following its original issuance. Such license shall be
preserved by the owner and together with the weights and measures covered by the license, shall
be exhibited on demand of the City Treasurer or his authorized representative.
SECTION 76. Inspection of Weights and Measures - The City Treasurer or his authorized
deputies shall inspect and test balances or scales, weights, and measures, and report upon condition
thereof. It shall be their duty to secure evidence of infringements of the law or of fraud in the use
of weights and measures. Evidence so secured by them shall be presented forthwith to the City
Prosecutors.
SECTION 77. Sealers of Weights and Measures - The sealing and licensing of weights
and measures shall be the duty of the City Treasurer and his deputies and for the purpose of this
Ordinance such officers shall be termed sealers of weights and measures.
SECTION 78. Destruction of Defective Instrument of Weights and Measures - Any
defective instrument of weight or measure may be destroyed by any inspector or sealer of weights
and measure if its defect is such that it cannot readily and securely be repaired.
SECTION 79. Testing of Instrument Used into Government Work - All measures and
instrument for determining weight used in the government work maintained for public use by the
City shall be tested and sealed free of charge.
SECTION 80.
Dealers Permit to Keep unsealed Weights and Measures - Upon
obtaining written permission from the City Treasurer any dealer may keep instrument of weight or
measure in stock for sale without sealing, until sold or used.
60
SECTION 81. The Penalties for Violations of Weights and Measures Law are hereby
fixed as follows:
a) Fraudulent practices relative to weights and measures - Any person other than an official
sealer of weights and measures, who places an official tag or seal upon any instrument of
weight and attaches it thereto, or who fraudulently imitates any mark, stamps, brand, tag, or
other characteristic signs used to indicate that weights and measures have been officially
sealed; or who, alters in anyway the certificate given by the sealer as an acknowledgment that
the weight and measures mentioned therein have been duly sealed; or who makes or
knowingly sells or uses any false or counterfeit stamp, tag, certificates or license or any dye
for printing and making stamps, tags, certificates or license, which is an imitation of or
purports to be a lawful stamp, tag, certificate, or license of the kind required by the provisions
of this ordinance; or who, alters the written or printed figures or letters on any stamp, tag,
certificate, or license used or issued; or who has in his possession any such false counterfeit,
restored, or altered stamp, tag, certificate, or license for the purpose of using or re-using the
same in the payment of fees or charges imposed in this ordinance or who procures the
commission of any such offense by another shall, for such offense, be fined not less than One
Thousand Five Hundred Pesos (Pl,500.00) or more than Five Thousand Pesos (P 5,000.00) or
an imprisonment for not less than one (1) month nor more than six (6) months or both at the
discretion of the court.
b) For the unlawful possession or use of instrument not sealed before using and not sealed within
twelve (12) month from last sealing - Any person making a practice of buying or selling
goods by weights and measures or of furnishing service the value of which is estimated by
weight or measure, who has in his possession without permit any unsealed scale balance,
weight or measures, and any person who uses, in any purchase or sale in estimating the value
of any service furbished any instrument or weight or measure that has not been official sealed,
or if previously sealed, the license thereof has expired and has not been renewed in due time,
shall be punished by a fine not less than One Thousand Pesos (Pl,000.00) but not more than
Two Thousand Pesos (P 2, 000.00) or by imprisonment for not exceeding six (6) month, or
both at the discretion of the court; but if such scale, balance, weight or measure so used has
been officially sealed at some previous time and the scale and tag officially affixed thereto
remain intact in the same position and condition in which they were placed by the official
sealer, and the instrument is found not to have been altered or rendered inaccurate but still to
be sufficiently
accurate to warrant its being sealed without repairs or alteration, such
instrument shall if presented for sealing promptly on demand of any authorized sealer or
inspector of weights and measures, be sealed and the owner, possessor or user of the same
shall be subject to no penalty except a surcharge equal to TWENTY-FIVE PERCENT (25%)
61
of the tax or fee fixed by law for sealing of an instrument of its class, this surcharge to be
collected and accounted for by the same official and in the same manner as the regular fees for
sealing such instrument.
For alteration and Fraudulent Use of Instrument of Weights and Measures - Any person who
c)
with fraudulent intent alters any scale or balance, weight, or measure, after it is officially
sealed, or who knowingly uses any false scale or balance, weight or measure whether sealed or
not, or any person who fraudulently give short weight and measure in the making of a sale or
who fraudulently takes excessive weight and measure in the malting of a purchase, or who
assuming to determine truly the weight or measure of any article bought or sold by weight or
measure, fraudulently misrepresents the weight thereof shall be subjected to the same penalty
prescribed in the preceding Section.
SECTION 82. Compromise Penalty - The City Treasurer is hereby authorized to settle an
offense not involving the commission of fraud before a case is filed in court upon payment of!!
compromise penalty of not less than Two Hundred Pesos (P 200.00) nor more than One Thousand
Pesos (P 1, 000.00) upon recommendation of the City Mayor.
CHAPTER VI- FISHERY AND RENTALS, FEES AND CHARGES

SECTION 83. Fees and Rentals for the Use of Municipal Water- The municipal waters
of the City of Iloilo not being the subject of private ownership and not comprised within the
national parks, public forest, timber land, forest reserves, fishery reserves or not otherwise
earmarked for any other purpose is hereby divided and designated as fishing zones, to wit:
a)
Zone No. 1 -This zone shall comprise the entire shoreline of the District of Arevalo;
b)
Zone No. 2-This zone shall comprise the entire shoreline of the District ofMolo;
c)
Zone No. 3 - This zone shall comprise the entire shoreline of City Proper;
d)
Zone No. 4-This zone shall comprise the entire shoreline ofLapaz;
e)
Zone No. 5 -This zone shall comprise the entire shoreline of the District of Jaro.
Each zone shall be divided into fishing sites which shall be numbered consecutively. The
distance between the fishing sites shall not exceed 100 meters, each of which shall accommodate
three fish corrals planted or constructed in a row perpendicularly seawards. The spaces occupied
by each fish corral shall be known as sub-sites which shall be numbered as sub-sites No. 1, subsites No. 2 and sub-sites No. 3 corresponding to fish corral in shallow deep and deeper water
respectively in the same sites.
62
The exclusive right to erect fish corrals, operates fishponds or oyster beds, take or catch
bangus fry or kawang-kawang or fries of other species for propagation, shall be granted by the
Authority of the Sangguniang Panlungsod thru public auction. However, if after two notices for the
grants of exclusive fishing right thru public auction, no interested bidders opt to lease any fishing
zone, site or sub-site within the municipal waters, the Sangguniang Panlungsod may award/grant
the privilege of erecting fish corrals, operating fishponds or oyster culture beds, or catching bangus
fry or kawang-kawang fry, or other specie to individuals. The exclusive fishing right herein
granted either thru public auction or otherwise shall be granted under the administration of the
Office of the City Treasurer of Iloilo, for a period of not more than two calendar years at the rates
not exceeding those fixed hereunder. In case there are no interested bidders, the following
prescribed rates shall be payable upon issuance of the permit:
1. Fish Corrals:
Annual Fee
Less than 3 meter deep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - p 54.00
108.00
3 meters or more but less than 5 m. - - - - - - - - - - - - - - - - - - - - - - - - - - - 360.00
5 meters or more but less than 8 m. - - - - - - - - - - - - - - - - - - - - - - - - - - - 900.00
8 meters or more but less than 10 m. deep- - - - - - - - - - - - - - - - - - - - - - - 1,440.00
15 meters or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.
3.
4.
Operation of Fishponds or oyster culture beds:

Per hectare - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Catching bangus fry or kawang-kawang:
Less than 1, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000 sq. m. but less than 2, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - 2, 000 sq. m. but less than 4, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - 4, 000 sq. m. but less than 6, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - 6, 000 sq. m. but less than 8, 000 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - 8, 000 sq. m. or more - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Fish corrals or fishponds in inland fresh waters:
With an area of less than 500 sq. m. - - - - - - - - - - - - - - - - - - - - - - - - - - - - With an area of 500 sq. m. or more but less than 1, 000 sq. m. - - - - - - - - - - - With an area of 1, 000 sq. m. or more but less than 5, 000 sq. m. - - - - - - - - - With an area of 5, 000 sq. m. or more but less than 10, 000 sq. m. - - - - - - - - -
120.00
840.00
1, 200.00
2, 400.00
3, 000.00
4, 200.00
7, 200.00
180.00
360.00
648.00
900.00
Provided, however, that duly registered organizations and cooperatives of marginal

fishermen shall have the preferential right to such fishery privileges: Provided, further, that in
absence of such organizations and cooperatives or their failure to exercise their preferential right,
other parties may participate in the public bidding or auction.
SECTION 84. Issuance of License - Fishing licenses or grants of privileges of erecting

fish corrals, operating fishponds, or oyster culture beds, or catching bangus, fry or kawang-kawang
or fry of other species for preparation under this ordinance shall be issued to the following:
a. Citizens of the Philippines;
63
b. Associations or cooperative, corporations duly registered or incorporated under the laws of

the Philippines and authorized to transact business in the Philippines, at least sixty one (61)
per centum of whose capital stock or interest in said capital stock belongs to citizens of the
Philippines.
SECTION 85. Persons, associations or corporations who are delinquent in the payment of
any fees for fishery privileges are barred from offering or enjoying the privileges herein mentioned
directly or indirectly.
Fish corrals in sea water shall have a distance of not less than Two Hundred (200) meters
apart and shall be known under the meaning of this ordinance as ":Ponot" or " Pala-an". Fish
corrals in fresh waters or in rivers shall have a distance of not less than sixty (60) meters a part and
shall be known as" Cerrada" or" Tambong"
SECTION 86. It shall be unlawful for any person to conduct, engage, or enjoy the
privilege of fishing, erecting fish corrals, operating fishponds or oyster culture beds, or catching
bangus fry or "kawang-kawang" or fry of other species for preparation, in any territorial waters of
this City without first having obtained an approval of the Sangguniang Panlungsod and paid to the
City Treasurer or his authorized representative the license, tax, fee, or other charges required by
this Ordinance.
SECTION 87. Proposal or application for license for any fishery privilege shall be made
on official forms prepared by the City Treasurer and approved by the Sangguniang Panlungsod.
The said proposal or application shall contain a detailed description of the definite portion or area
desired or of the fishing gear to be used, specific terms that will preclude doubt as to the exact
location of the portion or area applied or the kind of gear for which the license is applied and such
other information as may be required.
SECTION 88. Any license or privilege to erect fish corrals or operate fishponds or catch
bangus fry shall be for a period of two (2) years only.
SECTION 89. The privilege of taking fish from territorial waters, other than by erecting
fish corrals, operating fishponds or catching bangus fry, shall be granted to a person qualified
under Section 84 hereof upon payment of the corresponding fishery fees for the particular fishing
gear used as herein specified:
Kind of Fishing Gear
Rate per Annum
1. For each ten cup of ''tres varas" - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
64
50.00
2. For each chinshore - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3. For each bitana, sahid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4. For each laya - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. For each patu-ang - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6. For each sawayang - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. For each labay - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8. For each patigbi - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9. For each salap or tangub - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. For each salibut - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11. For each quitid - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12. For each bintay - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 13.Foreachbobo------------------------------------------14. For each atog - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 15.Foreachpata------------------------------------------16. For each banata for fishing,etc - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
250.00
250.00
250.00
250.00
100.00
250.00
50.00
50.00
50.00
50.00
250.00
50.00
500.00
500.00
500.00
A license of any other municipality or City shall not be used for the municipal waters of the
City of Iloilo without first securing the necessary license from, and paying the corresponding taxes
and fees thereof to the City Treasurer of Iloilo.
SECTION 90. Monthly Report Any person who has obtained a grant or license to catch
fish or any person fishing in the territorial waters of this City shall submit to the City Treasurer
within the first ten days of the month, a monthly report, in triplicate forms showing the kind,
quantity and value of fish caught and sold during the month.
SECTION 91. Privilege of Resident to Take Fish in Municipal Waters -
Any person
who is not a grantee of a license or privilege to engage in commercial fishing shall be allowed to
fish for domestic use, in any territorial waters, in case no communal fishery therein has been
established, provided, that in no case shall fishing be allowed within two hundred meters (200 m.)
from a fish corral licensed by the City; and provided, further, that no fish caught under this
privilege shall be sold.
SECTION 92. Contents of the License to be Issued - Licenses and permits issued under
this ordinance shall contain to the effect that:
a) No fish corral or "punot" shall be constructed within 200 meters of another in marine
fisheries or 60 meters in fresh water fisheries unless they belong to the same license but in
no case shall fish corrals in any territorial waters be less than 60 meters apart.
b) No fish corrals or" Cerrada/Tangub/Punot" be made or constructed to lease upon the middle
third of the width of a river, creek, stream or outlet of a lake for the free passage of fishes to
enable a reasonable number to reach the spawning grounds and to permit the passage of
launches and boats and other crafts.
65
c) Nothing in the licenses shall be construed as permitting the licensee, lessee, or permittee to
be granted a fishery privilege.
d) The license is granted upon the express condition that the licensee assumes responsibility for
any and all acts of his agents and employee, contractors, and employees of the contractors
connected with his fishing operation.
SECTION 93. Time ofPayment - The fees above-mentioned shall be paid annually on the
anniversary date of the issuance of the permit.
SECTION 94. Surcharge - Failure to pay the fee herein imposed on the due date shall
make the permittee liable to pay a surcharge of twenty-five percent (25%) of the fee due plus an
interest of two percent (2%) per month of delinquency.
SECTION 95. Penalty - Revocation of License - Any person who shall violate any of the
provisions of this Chapter shall upon conviction, be punished with a fine of not more than One
Thousand Pesos
(P 1, 000.00) or imprisonment not exceeding six (6) months, or both such fine
and imprisonment, in the discretion of the Court. In addition thereto, any license granted to the
person so violating the same may be revoked.
SECTION 96. Exemption - Members of Cooperative or Samahang Nayon within the area
shall be exempted from payment of and all imposition which shall constitute an exemption to the
exclusive right that maybe granted by public auction or bidding.
CHAPTER VII- FEE FOR OPERATING FISHING VESSELS

SECTION 97. Fee/or Operating Fishing Vessels-Any person operating fishing vessels
of tree (3) tons or less shall be subjected to payment oflicense fee to the City oflloilo.
A. Without Motor:
1) Below one ton
a. Bancas with sail
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2) One ton but not exceeding one and one-half
a. Bancas with sail
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3) One and one-half ton but not exceeding two tons
a. Bancas with sail
66
40.00
50.00
50.00
50.00
40.00
40.00
4)
5)
1) - Hook and line - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 40.00

50.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3) - Gill net - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 50.00
Two tons but less than two and one-half tons
a. Bancas with sail
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 60.00
2) - Beach Seine or Baling - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
3) - Gill net - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 80.00
Not exceeding 3 tons
a. Bancas with sail
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 80.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
3) - Gill net - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
A. With Motor:
1) Below one ton
a. Bancas or vessel with motor
1) - Hook and line - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00
2) - Beach Seine or Baling - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
3) - Gill net - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 120.00
2) One ton but not exceeding one and one-half
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 120.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 130.00
3)
One and one-half ton but not exceeding two tons

1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 130.00
2) - Beach Seine or Baling - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140.00
4)
Two tons but less than two and one-half tons

1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 140.00
2) - Beach Seine or Baling - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
3) - Gill net - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 150.00
5)
Two and one-half tons but not more than

Three tons
1) - Hook and line - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 150.00
2) - Beach Seine or Baling - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160.00
3) - Gill net - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 160.00
4) - Motorized push net - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 180.00
5) - Bag net - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
6) - Baby trawl - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 400.00
SECTION 98. Time ofpayment-The fee herein imposed shall be paid on the anniversary
date of the issuance of the permit.
67
SECTION 99. Surcharge-A surcharge of twenty-five percent (25%) shall be imposed on

the annual fee that had become due and not paid by the permittee plus two percent (2%) interest
per month of delinquency.
SECTION 100. Exemption - Members of Cooperative or Samahang Nayon within the

area shall be exempted from the payment of any and all impositions provided in Section 96.
SECTION 101. Commercial Fishing- Deep sea fishermen duly licensed under Section 18
Act 4005, as amended, may be allowed in the municipal waters of Iloilo City after the person
concerned have paid the corresponding fee to the City Treasurer.
Any person who is not a grantee of a license or privilege to engage in commercial fishing
shall not be allowed to fish for domestic use in any municipal water of Iloilo City in cases where
one commercial fishery therein has been established: provided, however, that in no case shall
fishing be allowed within two hundred (200 m.) meters from a fish corral licensed by the City.
CHAPTER VIII - ZONING FEE

SECTION 102. Zoning Fee - Every owner or operator of new business, industrial,
commercial, or agricultural establishments, accessorias, buildings or houses shall secure a
clearance or Zoning Certificate from the City Planning and Development Office for the purpose of
enforcement of existing rules and regulations on City Zonification before they can be issued a
business license and/or building permit. This clearance shall be issued to the new owner or
operator upon payment to the City Treasurer of a zoning fee for the following:
1. Business Permit - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100. 00
2. Electrical Permit - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100. 00
3. Application for Certificate of Land Classification - - - - - - - - - - - - - - - -- - - - 250.00/hec.
4. Application for Certificate of Zoning Compliance :
A. 1. For residential building costing:

a. below Pl 00, 000. 00 - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - P 100. 00
b. above PlOO, 000. 00 but less than P500, 000.00 - - - - - - - - - - - - - - - - - -200. 00
c. above P500, 000. 00 but less than Pl, 000, 000.00- - - - - - - - - - - - - - - - -300. 00
d. above Pl,000,000. 00 but less than P3, 000,000.00- - - - - - - - - - - - - - - - 400. 00
e. above P3,000,000. 00 but less than P6, 000,000.00- - - - - - - - - - - - - - - - 500. 00
f. above P6, 000,000. 00 but less than PIO, 000,000.00- - - - - - - - - - - - - - - 750. 00
g. above Pl 0,000,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
A.2 For Commercial, institutional and industrial building costing:
a. below PIOO, 000. 00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100. 00
b. above Pl 00, 000. 00 but less than P500, 000.00- - - - - - - - - - - - - - - - - - 300. 00
c. above P500, 000. 00 but less than Pl ,000, 000.00- - - - - - - - - - - - - - - - - 500. 00
d. above Pl,000,000. 00 but less than PS,000,000.00- - - - - - - - - - - - - - - - 750. 00
e. above P6,000,000. 00 but less than PI0,000,000.00- - - - - - - - - - - - - - 1,000. 00
ftl
68
f. abovePl 0,000,000. 00 but less than P20,000,000.00- - - - - - - - - - - - - - 2,000. 00

g. aboveP20,000,000. 00 but less than P50,000,000.00 - - - - - - - - - - - - - - 3,000. 00
h. aboveP50,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,000. 00
5. All other Zoning Certification - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100.00
SECTION 103. Special Permit Uses - Business requiring a special permit from the City
Zoning Board shall pay a Special Zoning Fee, as follows:
A. Business:
Dumping Sites - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - p 500.00
Incinerator Plants - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Cemeteries - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Radio or TV/Transmitting Station -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 500.00
Private Landing strip, runways,
heliports and helipads - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
( f) Filling Stations - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
( g ) Open Storage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
500.00
( h ) Others - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (a)
( b)
(c)
(d)
(e)
B. Filing Fee/Docket Fee for City Zoning Board:

1. Application for Exception Variance or Special Use Permit on Business Permit:
For capital investment amounting to:
a. below Pl00,000.00 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - P 100.00
b. above P 100,000.00 but less than P500,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. above P 500,000.00 but less than Pl,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - 300.00
d above P 1,000,000.00 but less than P5,000,000.00- - - - - - - - - - - - - - - - - - - - - - - -400.00
e. above P 6,000,000.00 but less than Pl0,000,000.00- - - - - - - - - - - - - - - - - - - - - - - 500.00
f. above P 10,000,000.00 - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - 1,000.00
2. Application for Exception Variance or Use Permit on proposed Building/Structure:
For cost of project amounting to:
a. below Pl00,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00
b. above P 100,000.00 but less than P500,000.00- - - - - - - - - - - - - - - - - - - - - - - - - - 200.00
c. above P 500,000.00 but less than Pl,000,000.00- - - - - - - - - - - - - - - - - - - - - - - - - 300.00
d. above P 1,000,000.00 but less than P5,000,000.00- - - - - - - - - - - - - - - - - - - - - - - -400.00
e. above P 6,000,000.00 but less than Pl 0,000,000.00- - - - - - - - - - - - - - - - - - - - - - - 500.00
f. above P 10,000,000.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00
3. Filing Fee for City Zoning Review Committee:
a. Application for Reclassification of lots to other uses - - - - - - - - -- - - - - - - - -P250.00/hec.
69
SECTION 104. Non-Conformity Use and penalty for Violation of this Section Registration for any non-conformity use shall first pay a non-refundable amount of application and
inspection fee before his application shall be processed, as follows:
a. Building (Commercial, Industrial, Institutional) - - - - - - - - - - - - - - - - - - - - - - - - - -P 500.00
b. Business activities - - - - - - - - - - - -- - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 300.00
Any violation of Article XI, Section 48 of the approved City Zoning Ordinance shall pay a
fine/penalty of Five Thousand Pesos (PS, 000. 00).
CHAPTER IX- BUILDING PERMIT FEES

SECTION 105. Building Permit Feesil- The City of Iloilo shall collect building permit
fees as follows:
1. Bases of Assessment
a.
b.
c.
d.
Character of occupancy or use of building/structure

Cost of construction
Floor area
Height
2. Regardless of the type of construction, the cost of construction of any building/structure for
the purpose of assessing the corresponding fees shall be based on the following table:
Table 11.G.1 On Fixed Cost of Construction per Sq. Meter

LOCATION
All Cities and
Municipalities
GROUP
A, B, C, D, E,
G,H,I
p 10,000.00
p 8,000.00
p 6,000.00
(See Table VII.I Schedule of Use/Occupancy of Building/Structure as PD 1096-The National Building Code - New
Schedule of Fees and other Charges NBCDO Memorandum Circular No. 01 Series of2005)
3. Construction/addition/renovation/alteration of building/structure under Group/s and SubDivisions shall be assessed as follows:

a. Division A-1
Area in sq. meters

Fee per sq. meter
i. Original complete construction up to 20.00 sq. meters .............................. P 2.00
ii. Additional/renovation/alteration Up to 20.00 sq. meters . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.40
Regardless of floor area of original construction
iii. Above 20.00 sq. meters to 50.00 sq. meters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.40
ii National Building Code Dev. Office Memorandum Circular No. 01, dated July 15, 2005
70
iv. Above 50.00 sq. meters to 100.00 sq. meters .. .. . .. .. .. .. . . .. . . . . .. . ... .. .. .. . . .. . ..

v. Above 100.00 sq. meters to 150.00 sq. meters........................................
vi. Above 150.00 sq. meters.............................................................
4.80
6.00
7.20
b. Division A-2
Area in sq. meters
Fee per sq. meters
i. Original complete construction up to 20.00 sq. meters ............................... P 3.00

ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of
Original construction . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . .. . . ... . . . . . . . . . . . . . .
3.40
iii. Above 20.00 sq. meters to 50.00 sq. meters . . . . . . . . . . . . ... . . .. . . . . . . . .. . . . . . . . . . . . . . . . 5.20
iv. Above 50.00 sq. meters to 100.00 sq. meters . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.00
v. Above 150 sq. meters .. .... .. . ... ... .. . ... ... . .. . ........... ..... ... .. . ... .. ......
8.40
c. Divisions B-1 I C-1 I E-1, 2, 3 I F-1 I G-1, 2, 3, 4 I
H-1, 2, 3, 4I1-1 and J-1, 2,3
Area in sq. meters

Fee per sq. meters
i. Up to 500 sq. meters . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . P
23.00
22.00
ii. Above 500 to 600 sq. meters.......................................................
iii. Above 600 to 700 sq. meters . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.50
19.50
iv. Above 700 to 800 sq. meters .. ....... .. . ... ... . .. .. ... . .. . ... . ........ ... . ... ...
v. Above 800 to 900 sq. meters ... . .. . .. . .. . ....... .. .. . ... ... .. . .......... ...... .. .
18.00
17.00
vi. Above 900 to 1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . .
vii. Above 1,000 to 1,500 . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
16 00
15.00
viii. Above 1,500 to 2,000 .. . .. . .. . .. . .. ... . ......... .. . .. . .. . .. . .. ........ .. . .. . .. . ..
ix. Above 2,000 to 3,000 ........................ .....................................
14.00
x. Above 3,000 .. . . . . . . . . .. . .. . .. . .. . .. . . . .. . . . . . . . . . . .. . .. . . .. . . . . .. . .... . .. . . . . . . .. . ..
12.00
NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into
sub-areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee
corresponding to its area bracket are multiplied together.
d. Division C-2/D-1, 2,3
Fee per sq. meters
Area in sq. meters

i.
Up to 500 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
11.
Above 500 to 600 - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - 111. Above 600 to 700 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - iv. Above 700 to 800 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - v. Above 800 to 900 - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - vi. Above 900 to 1000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - - - vii. Above 1000 to 1,500 - - - - - - - - - - - - - -- -- - - - - - - - - - - - - - viii. Above 1, 500 to 2, 000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - ix. Above 2, 000 to 3, 000 - - - - - - - - - - - - -- -- - - - - - - - - - - - - - x. Above 3, 000 - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - -
12.00
11.00
10.20
9.60
9.00
8.40
7.20
6.60
6.00
5.00
NOTE: Computation of the building fee in item 3.d follows the computation of Section 3.c of this
Schedule.
71
e) Division J-2 structures shall be assessed 50% of the rate of the principal building of
which they are accessories (Sections 3.a. to 3.d.).
4. Accessory Fees
a. Repairs Fees
i. Alteration/renovation/improvement on vertical dimensions of buildings/
structures in square meter, such as ~ade, exterior and interior walls,
5.00
shall be assessed in accordance with the following rate, For all Groups ... P
ii. Alteration/renovation/improvement on horizontal dimensions of buildings/
structures, such as floorings, ceilings and roofing shall be assessed in accordance
with the following rate. For all Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.00
iii. Repairs on buildings/structures in all Groups costing more than five thousand
(P 5, 000. 00) shall be charged 1% of the detailed repair cost. (Itemized original
Materials to be replaced with same or new substitute and labor)
b. Fencing Fees
i. Made of masonry, metal, concrete up to 1.80 meters in height, per meter or :fraction
thereof..................................... . . . . . . . . . . . . . . . . . . . . . . .
3.00
4.00
ii. In excess of 1.80 meters in height per lineal meter or fraction thereof....
iii. Made of indigenous materials, barbed, chicken or hotwires,
per lineal m. . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 2.40
c. Raising of Buildings/Structures Fees
1.
u.
Assessment of fees for rising of any buildings/structures shall be based on the

new usable area generated
The fees to be charged shall be as prescribed under Sections 3.a to 3.e of this
Schedule, whichever Group applies
d. Demolition/Moving of Building/Structures Fees, Per Sq. meter of area or dimensions

involved:
i. Building in all Groups per sq. meter floor area . .. . . . . . . . . . .. . .. . . . .. .. . . .. . . .. . . P 3. 00
ii. Building Systems/Frames or portion thereof per vertical or horizontal
Dimensions, including fences....................... ..................... 4.00
800.00
iii. Structures of up to 10.00 meters in height....................................
(a) Every meter or portion thereof in excess of 10.00 meters.................. 50.00
iv. Appendage of up to 3.00 cu. meter/unit - - - - - - - - - - - - - - - - - - - - - - - - 50.00
50.00
(a) Every cu. Meter or portion thereof in excess of3.00 cu. meters........
3.00
v. Moving Fee, per sq. meter of area of Building/structure to be moved . . . . . ...
e. Ground Preparation and Excavation Fee
i. While the application for Building Permit is still being processed, the Building
Official may issue Ground Preparation and Excavation Permit (GP and EP) for
foundation, subject to the verification, inspection and review by the Line and Grade
Section of the Inspection and Enforcement Division to determine compliance to line
and grade, setbacks, yards/easements and parking requirements.
(a) Inspection and Verification Fee ....................... .
(b) Per cu. Meters of excavation ....................... .
72
p 200.00
3.00
(c) Issuance of GP and EP valid only for thirty (30) days or superseded
50.00
issuance of Building Permit . . . . . . . . . . . . . . . . . . . . . . . . .
4.00
(d) Per cu. Meter if excavation for Foundation with basement...
3.00
(e) Excavation other than foundation or basement, per cu. meter...
(t) Encroachment of footings or foundations of buildings/structures to
public areas as permitted, per sq. meter or fraction thereof of footing or
foundation encroachment . . . .. .. . . . . . .. .. . . . . . .. .. . .. .. .. .. . . . ..
250.00
upon
f.
Construction of Pavements, up to 20.00 sq. meters .............................. 24.00
g.
In excess of 20% or fraction thereof of paved areas intended for

commercial/industrial/institutional Use, such as parking and sidewalk areas, Gasoline
station premises, skating rinks, Pelota courts, tennis and basketball courts and the
like............................................................................................... 3.00
h.
Use of streets and sidewalks, enclosures and occupancy of sidewalks up to 20.00 sq.
meters, per calendar month... . . . . . . . . . . . . . . . . . . . . .. . . . . . .. . . . . . . . .. . . . . . . . ... 240.00
i. Every sq. meters or fraction thereof in excess of 2- sq. meters - - - - - - - -- 12.00

1.
Erection of Scaffoldings Occupying Public Areas, per calendar month.
i. Up to 10.00 meters in length .................................. .

ii. Every lineal meter or fraction thereof in excess of 10.0 meters ..... .
150.00
12.00
J. Sign Fees
i. Erection and anchorage of display Surface, up to 4.00 sq. meters of
120.00
Sign board area . . . . .. . . . . . . . .. . . . . . . . . . .. . ... . . .. . . . . . . . . . . .. . . . . .. . . . .
(a) Every sq. meters or fraction thereof in excess of 4.00 sq. meters ... 24.00
ii. Installation fees, per sq. meter or fraction thereof of display surface:
Type of Sign
Display
Neon
Illuminated
Others
Painted-on
Business Sign
Advertising Sign
p 36.00
24.00
15.00
9.60
p 52.00
36.00
24.00
18.00
iii. Annual Renewal Fees, per sq. meter of display Surface or fraction thereof:
Type of Sien Display
Neon
Business Shms
Advertisine Siens
P 46.00, min. fee shall be 200.00
Illuminated
P 36.00, min. fee shall be P

124.00
P 18.00, min. shall be P 72.00
P 38.00, min. fee shall be P 150.00
Others
Painted-on


73
5. Accessories of the Building/Structure Fees

a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces,
lanais and the like, shall be charged 50% of the rate of the principal building of which they
are a part (Sections 3.a to 3.d of this Schedule).
b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of
twenty-five-centavos (P 0.25) per cu. meter above 8.00 meters. The height shall be
measured from the ground level up to the bottom
of the roof slab or the top of girt,
whichever applies.
c. Bank and Records Vaults with interior volume up to 20.00 cu. meters............... . . P 20.00
i. In excess of20.00 cu. meters................... .
8.00
d. Swimming Pools, per cu. meter or fraction thereof:

GROUP A Residential ................................ . . . . . . . . . . . . . . . . . . . . . .
P 3.00
ii. Commercial/industrial GROUPS B, E, F, G ................................................. 36.00
iii. Social/Recreational/Institutional GROUPS C, D, H, I .................................. 24.00
iv. Swimming pools improvised from local indigenous materials such as rocks,
stones and/or small boulders and with plain cement flooring shall be charged
50% of the above rates.
v. Swimming pool shower rooms/locker rooms:
i.
(a.) Per unit or fraction thereof......................................................... P 60.00

(b.) Residential GROUP A................................................................
6.00
(c.)GROUPB,E,F,G.....................................................................
18.00
12.00
(d.) GROUP C, D, H .........................................................................
e. Construction of firewalls separate from the building:

i. Per sq. meter or fraction thereof......................................................
P
ii. Provided, that the minimum fee shall be...................................................
f. Construction/erection of towers: Including Radio and TV
supporting structures and the like:
Use or character
of Occupancy
towers, water tank
SelfSupporting
i. Single detached dwelling units

ii. Commercial/Industrial
(Groups B, E, F, G)
Up to 10.00 meters in height
(a) every meter/fraction
thereof in excess of 10 m.
iii. Educational/Recreational/
Institutional (Groups C, D, H, I)
74
3.00
48.00
Triton
(Guyed)
P 500.00
150.00
P 2,400.00
240.00
p 120.00
12.00
up to 10.00 meters in height

(a) Every meter/fraction
thereof in excess of I 0 m.
p 1,800.00
120.00
p 120.00
12.00
g. Storage Silos, up to I 0.00 meters in height .......... ....................... .... .. . . P
2,400.00
i. Every meter or fraction thereof in excess of 10.00 meters .................. P

150.00
ii. Silos with platforms or floors shall be charged an additional fee in accordance
with Section 3e of this Code
h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B,
E, F and G:
i. Smokestacks, up to 10.00 meters in height, measured from the base ...... P 240.00
(a) Every meter or fraction thereof in excess of 10.00 meters.......... 12.00
ii. Chimney up to 10.00 meters in height, measured from the base............... 48.00
(a) Every meter or fraction thereof in excess of 10.00 meters . . . . . . .. . . 2.00
i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof
interior floor areas ................................................................................................ P 48.00
j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of
volume ....................................................................................... .
12.00
k. Construction of reinforced concrete or steel tanks or above ground GROUPS

A and B, up to 2.00 cu. meters ............... . . . . . . .. . . . . .. . . . . . . . . . . . . ... .
12.00
i. Every cu. m or fraction thereof in excess of2.00 cu. meters ..................... P 12.00
ii. For all other than Groups A and B up to 10.00 cu. meters ................... 480.00
1. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns,

Sedimentation and Chemical Treatment Tanks) per cu. meter of volume...
7.00
m. Construction of Reinforced concrete steel Tanks except for Commercial/Industrial Use:

i. Above ground, up to 10.00 cu. meters ................................ 480.00
Every cu. meter or fraction thereof in excess of I 0.00 cu. meters . . . . . . . . . . . . 480.00
ii. Underground, up to 20.00 cu. meters ............................... 540.00
Every cu. meter or fraction thereof in excess of 20.00 cu. meters ............ 24.00
n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
i. Underground, per cu. meter or fraction thereof of excavation ............. 3.00
ii. Saddle or trestle mounted horizontal Tanks, per cu. meter or fraction thereof of
volume of tank . . . . .. . . . . . . . . .. . .. . . . . . . . .. . .. . . . . . . . . . . ....................... 3 .00
iii. Reinstallation of vertical storage Tanks shall be the same as new
Construction fees in accordance with Section 8.k above
o. Booth, kiosks, platforms, stages and the like per sq. meter or fraction thereof of floor
area:
i. Construction of Permanent Type ............... .
75
10.~
ii. Construction of Temporary Type ........................................................... 5.00

24.00
iii. Inspection of knock-down temporary type per unit..........................
p. Construction of buildings and other accessory structures within
Cemeteries and memorial parks:
i. Tombs, per sq. meter of covered ground areas ............................................... 5.00
ii. Semi-enclosed mausoleums whether Canopied or not, per sq. meter of built-up
area ......................................................................................................................... 5.00
iii. Totally enclosed mausoleums, per sq. meter of floor area............................. 12.00
iv. Totally enclosed mausoleums, per sq. meter of floor area.............................. 5.00
v. Columbarium, per sq. meter ........................................................................... 18.00
6. Annual Inspection Fees
a. Divisions A-1 and A-2
i. Single detached dwelling units and duplexes are not subject to annual on
inspections.
ii. If the owner request inspections, the fees for each of the services enumerated
below is: ............................................................................................... P 120.00
Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire-Resistive Requirements
b. Divisions B-1 I D-1,2,3 I E-1,2,3 I F-1/G-1,2,3,4,5 /H-1, 2,3,4 I and I-1, commercial,
industrial, follows:
i. Appendage of up to 3.00 cu. meters/unit .................................................. 150.00
ii. Floor area to 100 sq. meters ............................................................... 120.00
iii. Above 100.00 sq. meters up to 200.00 sq. meters . . . . . . . . . . . . . . . . . . . . . . . .
240.00
80.00
iv. Above 200.00 sq. meters up to 350.00 sq. meters .. . . . . . .. .. .. .. . .. .. . ..
720.00
v. Above 350.00 sq. meters up to 500.00 sq. meters . . . . . . . . . . . . .. . . . . . .. .
vi. Above 500.00 sq. meters up to 750.00 sq. meters . . . . . . . . . . . . . . . . . . . . .
960.00
vii. Above 750.00 sq. meters up to 1,000.00 sq. meters............
1.200.00
viii. Every 1,000.00 sq. meters or its portion in excess of
1,000.00 sq. meters .. ....... .. . ... .. ... . . .. . .........................................
1,200.00
c. Divisions C-1, 2, amusement houses, gymnasia and the
like:
i. First class cinematographs or theaters ........................................ P 1,200.00

ii. Second class cinematographs or theaters ......................................... 740.00
iii. Third class cinematographs or theaters ................................................ 520.00
iv. Grandstands/Bleachers, gymnasia and the like ......................................... 720.00
7. Certifications:
a. Certified true copy of building permit - - - - - - - - - - - - - - - - - - - - - - - - - - P 100.00
b. Certified true copy of Certificate of Use/Occupancy- - - - - - - - - - - - - - - - - - - - 100.00
c. IssuanceofCertificateofDamage ------------------------------- 100.00
d. Certified true copy of Certificate of Damage - - - - - - - - - - - - - - - - - - - - - - - - - -100.00
e. Certified true copy of Electrical Certificate - - - - -- - - - - - -- - - - - - - - - - - - - - 100.00
f. Issuance of Certificate of Gas Meter Installation - - - - - - - - - - - - - - - - - - - - - - - 100.00
g. Certified true copy of Certificate of Operation - - - - - - - - - - - - - - - - - - - - - - - - 100.00
76
h. Other Certification - - - - - - - - - - - - - - - - - - - - - -- - - - -- - - - - - - - - - - - - - - 100.00

No wall, building or structure or part thereof shall be built, constructed, altered, repaired,
improved, or removed in the City of Iloilo without a written permit issued by the City Engineer
and it shall be unlawful to commence or proceed with any such work before such permit is
obtained.
For work already started without building permit, ifin the opinion of the City Engineer such
work may be allowed, a permit may be issued provided a surcharge of twenty-five percent (25%)
of the fees imposed in this Section shall be collected.
All requirements, regulation and provisions, including penalty, embodied under the existing
National Building Code and local ordinance not otherwise inconsistent with this ordinance and
existing laws, shall govern the administration and issuance of building permit as contemplated
under this Section.
Twenty percent (20%) of the eighty percent (80%) share of the City from the building
permits fees collection under this Chapter shall be allocated for the Sangguniang Kabataan of the
Barangay where the fee is collected.
CHAPTER X- ELECTRICAL PERMIT AND INSPECTION FEES

SECTION 106. Electrical Installation Permit and Inspection Fee~
X. A. Electrical Permit Fees
The following schedule shall be used for computing electrical fees m residential,
institutional, commercial and industrial structures:
a. Total Connected Load (kVA)

i. 5 kVA or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... P 200.00
ii. Over 5 kVA to 50 kV A ................................ 200.00 + P 20.00/k.VA
iii. Over 50 kVA to 300 kVA. .. .. ... . .. . ... .. . .. . ... 1,100.00 + 10.00/k.VA
iv. Over 300kVA to 1,500 kVA.... .. . ... .. . ... ... .. 3,600.00 + 5.00/k.VA
v. Over 1,500 to 6,000 kVA ........................... 9,600.00 + 2.50 kVA
vi. Over 6,000 kV A .................................... 20,850.00 + 1.25/k.VA
NOTE: Total Connected Load as shown in the load schedule

b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity
(kVA)
National Building Code Dev. Office Memorandum Circular No. 01 dated July 15, 2005
77
i. 5kVA or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

P 40.00
ii. Over 5kVA to 50 kVA .................................. 40.00 + P 4.00/kVA
220.00 + 2.00/kVA
iii. Over 50 kVA to 300 kVA . . . . . . . . . . . . . . . . . . . . . . . .
1.00/kVA
iv. Over 300 kVA to 1,500 kVA . . .... . . . . . . . . . . . . . . . . . 720.00 +
v. Over 1,500 kVA to 6,000 kVA ..................... 1,920.00 +
0.50/kVA
vi. Over 6,000 kVA ...................................... 4, 170.00 + 0.25/kVA
NOTE:
Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and
generators which are owned /installed by the owner /applicant as shown in the electrical plans and
specifications.
c. Pole/Attachment Location Plan Permit

i. Power Supply Pole Location . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
P 30.00/pole
ii. Guying Attachment ..................................................... 30.00/attachment
This applies to designs/installations within the premises.
d. Miscellaneous Fees. Electric Meter for union separation, alteration, reconnection or
relocation and issuance of Wiring Permit:
Use or Character of
Occupancy
Electric Meter
p 15.00
60.00
30.00
Residential
Commercial/Industrial
Institutional
Wiring Permit
Issuance
p 15.00
36.00
12.00
e. Formula for Computation of Fees

The Total Electrical Fees shall be the sum of Sections X.A.a to X.d of this Rule.
f. Forfeiture of Fees
If the electrical work or installation is found not in conformity with the minimum safety
requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7020),
and the Owner fails to perform corrective actions within the reasonable time provided by the
Building Official, the latter an/or their duly authorized representative shall forthwith cancel the
permit and the fees thereon shall be forfeited.
X B.1. Electronics Fees

a.
Central Office switching equipment, remote switching

units, concentrators,
PABX/PBX' s, cordless/wireless telephone and communication systems,
intercommunication system and other types of switching/
routing/distribution equipment used for voice, data image text,
facsimile, internet service, cellular, paging and other types/forms of
wired or wireless communications ...................................................... P 2.40 per port
78
b.
Broadcast station for radio and TV for both commercial and training
purposes, CATV headed, transmitting/ receiving/relay radio and
broadcasting communications stations, communications centers,
switching centers, control centers, operation and/or maintenance centers,
call centers, cell sites, equipment silos/.shelters and other similar locations/
structures used for electronics and communications services
including those used for navigational aids, radar, telemetry, tests and
measurements, global positioning and personnel/vehicle
location
. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . P 1,000.00 per location
c.
Automated teller machines, ticketing, vending and other types of electronic

dispensing machines, telephone booths, pay phones, coin changers,
location or directionfinding systems, navigational equipment used for land,
aeronautical or maritime applications, photography and reproduction
Machines x-ray, scanners, ultrasound and other apparatus/
equipment used for medical, biomedical, laboratory and testing
purposes and other similar electronic or electronically-controlled
apparatus or devices, whether located indoor or
outdoors
. . . . . . . . . ............. ............. ............. ............. ..........
P 10.00 per unit
d. Electronics and communications outlets used for connection and termination

of voice, data, computer (including workstations, servers, routers, etc.),
audio, video, or any form of electronics and communications
services, irrespective of whether a user Terminal is connected .............. P 2.40 per outlet
e.
Electronics and communications outlets used for connection and termination

of voice, data, computer (including workstations, servers, routers, etc.),
audio,video, or any form of electronics and communications
services, irrespective of whether a user Terminal is connected ...... P 2.40 per outlet
f.
Antenna towers/masts or other structures for installation of any electronic and/or

communications transmission/reception..... ...... .. . .. . . . . ... Pl, 000.00 per structure
h.
Electronic or electronically-controlled indoor and outdoor signages and

display systems, including TV monitors, multi-media signs, etc.... P 50.00 per unit
1.
Studious, auditoriums, theatres, and similar structures for radio and TV broadcast,
recording, audio.video reproductions/simulation and similar
activities - ............................................................... P 1, 000.00/per location
J.
Poles and attachment:
i. Per pole (to be paid by pole owner) . . . . . . . . . ............. ............. ....
P 20.00
ii. Per attachment (to be paid by any entity who
attaches to the pole of others) .................................................. P 20.00
k. Other types of electronic or electronically controlled device, apparatus, equipment,

instrument or units not specifically identified above . . . . . . . . . ............. ....... P 50.00/unit
SECTION 107. Administrative Provision - Application for the permit from the City
Electrician shall be filled by the licensed electrical contractor who must be the actual contractor of
such work and who must be a registered master electrician, a registered Asst. Electrical Engineer, a
79
registered Associate Electrical Engineer or a registered Professional Electrical Engineer. The

permit issued shall be posted in a conspicuous place in the premises of the building, together with
the building permit issued by the City Engineer.
If the work is done not in conformity with the requirements of law or ordinance and with
the conditions set forth in the permit, the City Electrician shall forthwith cancel the permit and the
fees paid thereon shall be forfeited.
The contractor or owner of the house or building shall apply for inspection and approval of
the new interior electrical installation repair or alternation as soon as the work is completed before
the use of said installation. If the work is in conformity with the requirement, the City Electrician
shall issue a certificate of approval.
No interior installation, repair, or alternation, or concealed or enclosed electrical
installation shall be done or used without prior inspection and approval of the City Electrician.
In case of installation, if the owner of the building or user fails to repair or remove the
installation, the electrical wires, poles, or fitting and other appliances and apparatus within ten (10)
days after notice, the Electrician shall immediately disconnect the electric service.
Electrical work done before approval thereof, except those exempted under existing
ordinances on the matter shall be required to pay an additional surcharge of 50% of the normal rate
for any particular installation, without prejudice to the filing of action for the violation of the
existing ordinance on the matter.
All other requirements, regulations and provisions existing ordinances and laws not
otherwise in conflict with the ordinance now remain in full force and effect.
CHAPTER XI - LINE AND GRADES FEE

SECTION 108. Line and Grade Fee*** -- There shall be paid the following fees in
establishing street lines and grades to wit:
a. Establishment of Line and Grade, all sides fronting or abutting streets,
esteros, rivers and creeks, first 10.00 meters ........................................ P 24.00
i. Every meter or fraction thereof in excess of 10.0 sq. meters . . . . . . . . . ............. ... 2.40
SECTION 109. Time of payment - The fee shall be immediately collectible from the
taxpayer after the issuance of the inspection permit or clearance by the City Engineer.
National Building Code Dev. Office Memorandum Circular No. 01, dated July 15, 2005
80
CHAPTER XII - PLUMBING INSPECTION and PERMIT FEES

SECTION 110. Imposition of Fees/ft - Every person or entity who has any plumbing or
drainage work done, including removal or transfer of any existing fixture, addition of any fixture,
or extension or alteration of the plumbing system, shall pay the following fees:
SECTION 111. Plumbing Permit Fees:

Plumbing Fees
a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one
(1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A
partial part thereof shall be charged
as that of the cost of a whole "UNIT" ............. .
b. Every fixture in excess of one unit:

i. Each water closet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . .... . . . . . . . . . .... . . . . . .
ii. Each floor drain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ ............. ........ ..
iii. Each Sink . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. ............. ....... ..
iv. Each lavatory . . ............ ............. ............. ...... .. . . . . . ............. .......... ....
v. Each faucet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ ............. ............ ........ ..
vi. Each shower head . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...... .. . . . . . ............. ...........
7. 00
3.00
3.00
7.00
2.00
2.00
p
1. Each slop sink ........................................................................ .
ii . Each urin~l ............................................................................. .
iii. Each bath tub .......................................................................... .
iv. Each grease trap ...................................................................... .
v. Each garage trap ........................................................................ .
v1. Each bidet ................................................................................ .
vii. Each dental cuspidor ................................................................... .
viii. Each gas-fired water heater ............................................................ .
ix. Each drinking fountain .................................................................. .
x. Each bar or soda fountain sink ......................................................... .
xi. Each laundry sink ........................................................................ .
xii. Each laboratory sink ..................................................................... .
xiii. Each fixed-type sterilizer ................................................................ .
7.00
4.00
7.00
7.00
7.00
4.00
4.00
4.00
2.00
4.00
4.00
4.00
2.00
p
p
2.00
8.00
10.00
c. Special Plumbing Fixtures:
d. Each water meter .......................................................................... .

i. 12 to 25 mm 0 .......................................................................... .
ii. Above 25 mm 0 ...................................................................... .
e. Construction of septic tank, applicable in all Groups
i. Up to 5.00 cu. meters of digestion chamber ....................................... .
81
p 24.00
f.
ii. Every cu. meter or fraction thereof in excess of 5.00 cu. meters .. . ..... ... . ..
7.00
Annual plumbing inspection fees, each

Plumbing unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. ............. ................ ..
60.00
SECTION 112. Time of Payment. Permit Fee - The plumbing permit and inspection fee
shall be paid to the City Treasurer before a plumbing permit is issued by the City Engineer.
SECTION 113. Administrative Provision - Permits - An application signed by a master

plumber and the owner of the premises, or his agent shall be submitted to the City Engineer of
Iloilo City on a form furnished by him free of charge, before any work of plumbing of house
drainage, including removal or transfer of any existing fixture, addition of any fixture or extension
or alteration of the plumbing system is done. The application shall include the following
information:
1. Exact location of the premises where the work is to be done, giving the names of the street
and house numbers;
2. The nature of the work;
3. The kind of fixture and number of fixtures unit to be installed;
4. The number of existing unit; if any
5. Whether connection is to be made or has been made with the sanitary sewer as well as with
the water supply system;
6. A sketch, when as required, drawn to a convenient scale, or which shall be shown a plan of
the plumbing system including a general plan of the parts of the buildings where the work
is to be done.
No work shall be performed until such application shall have been approved and a permit to
proceed with the work shall have been issued to the master plumber who signed the application.
Not more than one plumbing permit for the same premises shall be issued at any one time.
SECTION 114. Inspection - All piping, traps and fixture of the plumbing system shall
upon, notification of the master plumber in-charge of the work that the same is ready for
inspection, be inspected to insure compliance with all the requirements of this sub-section and
other pertinent existing ordinance and law, and the installation and construction of the system in
accordance with the permit.
All inspection of the plumbing or house drainage covered by permits shall be made in the
presence of the licensed master for inspection; and the ifthe owner is unable to locate the plumber,
inspection may be made at the discretion of the City Engineer, or his representative without the
presence of the master plumber concerned, upon written request by the owner or his agent.
82
In case the licensed master plumber in charge of the work is unable to be present during
the inspection, he may authorize another licensed plumber, in writing, to be present during the
inspection, subject to the approval of the proper authorities.
SECTION 115. Complaints Filed Against Master Plumber - Complaint or reports filed
against the licensed master plumber on illegal plumber installation or defects in the plumbing
system, shall be made in writing and the master plumber concerned shall be debarred from
submitting an application to legalize said work or to correct the defect.
SECTION 116. Certificate of Approval- .Upon the satisfactory completion and final test
of the plumbing system, a certificate of approval shall be issued by the City Engineer to master
plumber in charge of the work or to the owner of such plumbing system.
SECTION 117. Applicability Clause -
All other matters regulating the practice of
plumbing in Iloilo City shall be governed by ordinances not inconsistent with this Section.
CHAPTER XIII - MECHANICAL PERMIT FEE AND INSPECTION FEES

SECTION 118. - There shall be an annual fees to be paid for the inspection of steam
boilers, internal combustion engines machinery propelled by electric motors, gas tanks, or
receivers, elevators, and escalators, refrigeration, air conditioning, etc. and checking of plans,
which are reflected as follows:
Mechanical FeesHt
A. Mechanical Permit Fees
a. Refrigeration, Air Conditioning and Mechanical Ventilation:
p 40.00
i. Refrigeration (cold storage), per ton or fraction thereof ......................... .
60.00
ii. Ice Plants, per ton or fraction thereof ................................................ .
iii. Packaged/centralized Air Conditioning Systems: Up to 100 tons,
90.00
per Ton ............................................................................... .
40.00
iv. Every ton or fraction thereof above 100 tons ................................. .
60.00
v. Window Type air conditioners, per unit ......................................... .
vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan,
or metric equivalent ................................................................... .
40.00
vii. In series of AC/REF systems located in one establishment, the total installed
tons of refrigeration shall be used as the basis of computation for
purposes of installation/inspection fees Shall not be considered individually.
For evaluation purposes:
i:u National Building Code Dev. Office Memorandum Circular No. 01, dated July 15, 2005
83
For Commercial/Industrial Refrigeration without Ice Making (refer to XIIl.a.i)

1.10 kW per ton, for compressors up to 5 tons capacity
1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity
0.97 kW per ton, for compressors above 50 tons capacity
For Ice Making (refer to XIII.a.ii)
3.50 kW per ton, for compressors up to 5 tons capacity
3.25 kW per ton, for compressors above 5 tons up to 50 tons capacity
3.00 kW per ton, for compressors above 50 tons capacity
For Air Conditioning (refer to XIII.a.iii)
0.90 kW per ton, for compressors 1.2 to 5 tons capacity
0.80 kW per ton, for above 5 up to 50 tons capacity
0. 70 kW per ton, for compressors above 50 tons capacity
b. Escalators and Moving Walks, funiculars and the like:
i. Escalator and moving walk, per kW or fraction thereof.....................
P
ii. Escalator and moving walks up to 20.00 Lineal meters or fraction thereof.. .
iii. Every lineal meter or fraction thereof in excess of20.00 lineal meters ..... .
iv. Funicular, per kW or fraction thereof........ . . . . . . .. . . . .. . . . . . . . .. . .
(a) Per lineal meter travel . .. . . .. .. . . .. .. . . . . . . . . . .... .. . .. .. . . . .. . .... .
v. Cable car, per kW or fraction thereof ................................ .
(a) Per lineal meter travel ..................................... .
c
10.00
20.00
10.00
200.00
20.00
40.00
5.00
Elevators, per unit:

i. Motor driven dumbwaiters ........................................................... . p 600.00
2,000.00
ii. Construction elevators for material ................................................... .
iii. Passenger elevator ......................................................................... . 5,000.00
iv. Freight elevators ........................................................................... . 5,000.00
v. Car elevators ............................................................................ .. 5,000.00
d. Boilers, per kW:
i. Up to 7.5 kW........................................................................... P 500.00

ii. Above 7.5 kW to 22 kW ............................................................ .
700.00
iii. Above 22 kW to 37 kW .......................................................... ..
900.00
iv. Above 37 kW to 52 kW ........................................................ .
1,200.00
v. Above 52 kW to 67 kW ....................................................... ..
1,400.00
vi. Above 67 kW to 74 kW ........................................................... .
1,600.00
vii. Every kW or fraction thereof Above 74kW ...................................... .
5.00
Boiler rating shall be computed on the basis of 1.00 sq. meter of the heating
surface for (1) boiler kW,
(b) Steam from this boiler used to propel any prime- mover is exempted from
fees.
(c) Steam Engines/turbines/etc. propelled from geothermal source will use the
same schedule of fees above.
NOTE: (a)
e. Pressurized water heaters ......................................... .
84
p 200.00
f. Water, Sump and sewage pumps for commercial/ industrial use per kW or
fraction thereof.. . .. ..... .. ......... .... .... .. .. ....... ...... .. .. .. .. . . . . . . . . . . .. . . . . . .. . . ......... .
60.00
4.00
g. Automatic fire sprinkler system, per sprinkler head........................................ .

h. Diesel /Gasoline ICE, STEAM, Gas Turbine/ Engine, Hydro Nuclear or Solar
Generating Units and the like per kW,
i. Every kW up to 50 kW .............................................................. .
ii. Above 5o kW up to 100 kW ..................................................... .
iii. Every kW above 100 kW ........................................................... .
25.00
20.0
3.00
i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial gases,

per outlet ......................................................................... .
20.00
j. Power piping for gas/steam/etc. per lineal meter or fraction thereof or

per cu. meter, or fraction thereof which ever is higher ............................... ..
4.00
k. Other internal Combustion Engines, including cranes, forklift, loaders, pumps, mixers,
compressors and the Like, not registered with the LTO, per Kw
i. Up to 50 kW.......................................................................... P 10.00
12.00
ii. Above 50kW to 100 kW...........................................................
3.00
iii. Every above lOOkW or fraction thereof..........................................
1. Pressure Vessels, per cu. Meter or fraction thereof.......................................
P 60.00
m. Other machine/equipment for commercial/industrial/ Institutional Use not elsewhere

60.00
specified, per kW or Fraction thereof..................................................
n. Pneumatic tubes, Conveyors, monorails for materials handling and additional to existing
supply and/ or exhaust duct works and the like, per lineal meter
or fraction thereof........................................ . . . . . . . . . . . . . .. . . . . . . . . . . . .
10.00
NOTE:
Transfer of machine/ equipment location within a building requires a mechanical

permit and payment of fees.
B. Annual Mechanical Inspection Fees

i. Refrigeration and Ice Plant, per ton
(a) Up to 100 tons capacity ......................................................... . p

(b) Above 100 tons capacity ....................................................... .
(c) Above 150 tons up to 300 tons ............................................... .
(d) Above 300 tons up to 500 tons ................................................ .
(e) Every ton or fraction thereof above 500 tons .............................. .
25.00
20.00
15.00
10.00
5.00
40.00
(a) First 100 tons, per ton ........................................................... P

(b) Above 100 tons, up to 150 tons per ton . . . . . . . . . ............. ............. ....
25.00
20.0
ii. Air Conditioning Systems Window type air conditioners, per unit .......... .
iii. Packaged or centralized air conditioning systems
85
(c) Every ton or fraction thereof above 500 tons..................................
8.00
iv. Mechanical Ventilation per unit, per KW
P 10.00
50.00
20.00
(a) Up to 1 kW........................................................................
(b) Above 1 kW to 7.5 kW.........................................................
(c)Every kW above 7.5 kW.............. ..........................................
v. Escalators and Moving Walks: Funiculars and the like;
(a) Escalator and moving walks, per unit....................................... P 120.00

50.00
(b) Funiculars, per kW or fraction thereof ...................................... .
(c) Per lineal meter or fraction, thereof of travel. ................................ .
10.00
25.00
(d) Cable Car, per kW or fraction thereof ....................................... .
(e) Per lineal meter of travel ......................................................... .
2.00
vi. Elevators, per unit:
p 500.00
(a) Passenger elevator . . . . . . . . . . . . . . . . . . . . . . .................... .
(b) Freight elevators ......................................... .
400.00
(c) Motor driven dumbwaiters ............................... .
50.00
(d) Construction of elevators for materials . . . . . . . . . . . . . . . . . . . . ... .
400.00
(e) Car elevators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . ..
500.00
(f) Every landing above first five (5) Landing for all the above elevators
50.00
vii. Boilers, per unit:
p 400.00
550.00
600.00
650.00
800.00
900.00
4.00
(a) Up to 7.5 kW .............................................................. .

(b) 7.5 kW up to 22 kW ...................................................... .
(c) 22 kW up to 37 kW ...................................................... .
(d) 37 kW up to 52 kW ........................................................ .
(e) 52 kW up to 67 kW ...................................................... .
(f) 67 kW up to 74 kW ...................................................... .
(g) Every kW or fraction thereof above 74 kW ........................ .
... Pressunze
. dWater Heaters, per urut
. ......................................... .
v111.
ix.
x.
p 120.00
Automatic Fire Extinguishers, per sprinkler head . . . . . . . ......................... .

Water, Sump and Sewage pumps for Buildings/structures for commercial/
Industrial purposes, per kW
(a) Up to 5 kW .................................................................. .
(b) Above 5 kW to 10 kW .................................................. .
(c) Every kW or fraction thereof above 10 kW .......................... .
2.00
xiv. Other Internal Combustion engines, including Cranes, Forklifts, Loaders,

Mixers, Compressors and the like,
(a) Per unit, up to 10 kW .. . . . . . . . . . . . . . . . . . . . . . . . . ............. ............. ..... P
(b) Every kW above 10 kW ....................................................... .
xv.
55.00
90.00
2.00
100.00
3.00
Other machineries and/or equipment for commercial/industrial/institutional

Use not elsewhere specified, per unit:
(a) Up to YlkW .................................................................. .
86
8.00
(b) Above Y2 kW up to 1 kW .................................................. .

(c ) Above 1 kW up to 3 kW .................................................. .
(d) Above 3 kW up to 5 kW .................................................. .
(e) Above 5 kW up to 10 kW .................................................. .
(f) Every kW above 10 kW or fraction thereof............................ .
xvi. Pressure vessels, per cu. meter of fraction thereof ........................ .
xvii. Pneumatic tubes, conveyors, monorails for materials handling,
Per lineal meter or fraction thereof...................................................... .
xviii. Testing/Calibration of pressure gauge, per unit ............................. .
(a) Each gas meter, tested, proved and sealed, per gas meter ........... .
xix. Every mechanical ride inspection, etc. used in amusement centers of fairs
Such as ferries wheel, and the like, per unit ................................... .
23.00
39.00
55.0
80.00
4.00
40.00
2.40
24.00
30.00
30.00
SECTION 119. Time ofpayment. - The fees imposed in this Section shall be paid to the
City Treasurer not later than seven (7) days after actual inspection has been performed.
SECTION 120. Administrative Provision - No machinery, elevator, escalator, internal

combustion engine, steam boiler, jacket kettle, generator, or other apparatus for generating or
transmitting steams for power, or using steam under pressure for heating or steaming purpose, or
other apparatus liable to endanger human life or property by explosion or subject to pressure of
more than ten (10) pounds per square inc (seventy grams per sq. centimeter) above atmosphere
pressure shall be installed within the limits of Iloilo City without the approval of the City Engineer
under the conditions prescribed in existing ordinance.
CHAPTER XIV - OCCUPANCY FEE

SECTION 121. Occupancy Fee. - No building or structures shall be issued or occupied
and no change in the existing use or occupancy classification of a building or structure or portion
thereof shall be made until the Building Official has issued a Certificate of Occupancy. This
Certificate of occupancy shall be issued to the owner of the
buil~g
or structure upon payment to
the Office of the City Treasurer of an Occupancy Fee in accordance with the following schedules:
Certificates of Use/Occupancy (Table II G.1 for fixed costing)
a. Division A-1 and A-2 Buildings
i. Costing up to P 150,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. ............. ....... P
ii. Costing more than P 150, 00.00 up to P 400,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii. Costing more than P 400,000.00 up to P 850,000.00 . . . . . . . . . . . . . . . . . . . . . . . . . . .
National Building Code Dev. Office Memorandum Circular No. 01, dated July 15, 2005
87
100.00
200.00
400.00
iv. Costing more than P 850,000.00 up to P 1,200,000.00 ....................... .

v. Every million or portion thereof in excess of P 1,200,000.00 ................. .
800.00
800.00
b. Divisions B-1IE-I,2, 3 I F-1IG-1,2,3,4,5 I H-1, 2, 3, 4 I and 1-1 Buildings

i. Costing up to P 150,000.00 ......................................................... .
p 200.00
ii. Costing more than P 150,000.00 up to P 400,000.00 .......................... .
400.00
800.00
1,000.00
1,000.00
iii. Costing more than P400, 000.00 up to P 850,000.00 ....................... .

iv. Costing more than P 850,000.00 up to P 1,200,000.00 ....................... .
v. Every million or portion thereof in excess of P 1,200,000.00 .............. .
c. Divisions C-1, 2/D, 2, 3 Buildings:

Costing up to P 150, 000.00 ......................................................... .
11.
Costing more than P 150, 000.00 up to P 400, 000.00 ......................... .
iii. Costing more than P400, 000.00 up to P 850, 000.00 ......................... .
iv. Costing more than P 850, 000.00 up to P 1, 2000, 000.00 .................. .
v. Every million or portion thereof in excess of P 1,200,000.00 ............... .
1.
p 150.00
250.00
600.00
900.00
900.00
d. Division J-1 Buildings/Structures:
i. With floor area up to 20 sq. meters . . .. . . . . ............. ............. ............. ..... P

50.00
ii. With floor area above 20 sq. meters up to 500 sq. meters ......................... .
240.00
iii. With floor area above 500 sq. meters up to 1,000 sq. meters .................. .
360.00
iv. With floor area above l, 000 sq. meters up to 5, 000 sq. meters ............... .
480.00
v. With floor area above 5, 000 sq. meters up to 10, 000 sq. meters ............ .
2, 000.00
vi. With floor area above 10, 000 sq. meters ............................................ . 2, 400.00
e. Division J-2 Structures:
1.
Garage, carports, balconies, terraces, lanais and the like50% of the rate of the principal
building, of which they are accessories.
ii. Aviaries, aquariums, zoo structure and the like same rates as for Section 10.d above.
m. Towers, such as for Radio and TV transmission, cell site, sign(ground or roof type) and
water tank supporting structures and the like in any location shall be imposed fees as
follows;
(a)
(b)
First 10.00 meters of height from the ground............................

P 800.00
Every meter or fraction thereof in excess of 10 meters . . . . . . . . . .............. 50.00
f. Change in Use/Occupancy, per sq. meters or fraction thereof of an area affected . . . . .. . ...
5.00
CHAPTER XV - FIRE INSPECTION FEE

SECTION 122. Imposition of Fees - Any person, natural or juridical, who shall keep or
store at his residence or his place of business or elsewhere in Iloilo City, or transport or convey
over the street of Iloilo City any flammable, explosive or highly combustible material shall first
88
secure a permit from the Chief of the Fire Department, to be granted after inspection of the place,
or the conveyance, and upon payment of the corresponding annual fees therefore as follows:
ARTICLE A - INFLAMMABLE LIQUIDS

I)
Class 1 - Inflammable liquids with flashpoint at 20 degrees Fahrenheit or below, such as
gasoline, ether, carbon. bisulphide, naphtha, bensol (bensone) collodion, and acetone:
License Fees
... . . . . . . . . . ............. ............. ............. ............. ....
P 200.00
4,000 gallons and below
345.00
Over
4,000 gallons to 8,000 gallons . . .............. ............. ............. ....
Over
8,000 gallons to 20,000 gallons.................................................
690.00
Over
1,840.00
Over
50,000 gallons to 200,000 gallons .. .. ... . ........ .. . .......... .... ....... ..... .. .. 2,875.00
3,450.00
Over
Over
500,000 gallons to 1,500,000.00 gallons..........................................
5,175.00
Over 2,500,000 gallons to .......................................................................... 9,200.00
2) Class II - Inflammable liquids with flashpoint at above 20 degrees Fahrenheit and below 70
degrees Fahrenheit such as alcohol, amyl acetate, tutuel, ethyl acetate:
License Fees
1,500 gallons and below ....................................................................... . p 200.00
Over
1,500 gallons to 5,000 gallons ............................................ .
575.00
Over
5,000 gallons to 25,000 gallons ......................................... .
862.00
Over
25,000 gallons to 50,000 gallons ................................................ . 1,150.00
Over
50,000 gallons ......................................................................... . 1,725.00
3)
Class III - Inflammable liquids with flashpoint at 70 degrees Fahrenheit and below 200
degrees Fahrenheit such as kerosene, turpentine, thinner, prepaid paint, varnish and cleaning
solvent, polishing liquids, diesel oil, fuel oil:
License Fees
5, 000 gallons and below . . . . . . . . . . . . .............. .... . . . . . . . . . ............. .... . . . . . . . . . ....
Over
5,000 gallons to 10,000 gallons ........................................... ..
Over
10,000 gallons to 50,000 gallons ........................................... ..
Over
50,000 gallons to 100,000 gallons ............................................ .
Over
Over
Over
900, 00 gallons to ................................................................ .
250.00
402.00
575.00
747.00
1,955.00
3.335.00
3,680.00
"Flashpoint. - for the purpose of this Ordinance shall mean the temperature at which the liquid
gives off vapor sufficient enough to form an ignitable mixture with the air near the surface of the
liquid or within the vessel used.
ARTICLE B - INLAMMABLE GASES

Acetylene, hydrogen, coal gas and other inflammable materials in gasoline forms,
including liquefied petroleum gas and other compressed gase&:
89
Quantity
License Fee
2,000 gallons (water capacity) and below........................................................

P 200.00
Over 2,000 gallons (water capacity) to 10,000 gallons (water capacity)............. P 575.00
Over 10,000 gallons (water capacity) to 50,000 gallons (water capacity) ............. P 1,150.00
Over 50,000 gallons (water capacity) to 100,000 gallons (water capacity) ............ P 1,725.00
Over 100,000 gallons (water capacity) to ............................................................. P 2,300.00
ARTICLE C - INFLAMMABLE SOLIDS

l, 000 kilos Calcium Carbide and below ........................................................ P 100.00
l, 000 to 5, 000 kilos Calcium Carbide .............................................................. 230.00
Pyroxylin (nitrocellulose films and celluloid) below 1, 000 kilos.......................... 200.00
Pyroxylin (nitrocellulose film and celluloid over 1,000 kilos to 3,000 kilos................ 345.00
Pyroxylin (nitrocellulose film and celluloid over 5,000 kilos to 16,000 kilos............. 575.00
Pyroxylin (nitrocellulose film and celluloid over 10,000 kilos................................ 1,150.00
ARTICLED- COMBUSTIBLE SOLIDS

100 kilos and below ............................................................................... .
Matches from 100 kilos and not more than 500 kilos ......................................... .
Matches from 500 kilos and not more than 1000 kilos.......................................
Matches from 1000 kilos and not more than 5000 kilos .......................................
Matches over 5, 000 kilos ................................................................................ .
25.00
115.00
230.00
460.00
690.00
"Nitrate, phosphorous, bromine, sodium, ferric acid and other hazardous chemicals, of similar
inflammable explosive, corrosive, oxidizing or lachrymatory properties:
1, 000 kilos and below . . . .. .. . . . . . . . . . ... . . . . . . . . . . ....... . . . . . . .. .. . . . . . . . . . ... . . . . . . . . . . .... P
l, 000 kilos but not over 5,000 kilos ...................................................... .
Quantity from 5,000 kilos................................................................................ .
200.00
460.00
690.00
"Shredded, Combustible materials such as works shavings (Kusot), excelsior, sawdust, kapok,
straw, hay, combustible loose fibers, such as cotton waste (estopa) sisal, sakum, and other similar
combustible shavings and fine materials:
p 100.00
1, 000 kilos and below ....................................................................... .
Bulk storage from 1000 cu. ft. but not exceeding 2,500 cu ft ...........................
172.00
Bulk storage over 2,500 cu. ft ...............................................................................
230.00
Tar, rixin, waxes, copra, rubber, cork, bituminous coal, and similar combustible materials:
Quantity over 50 kilos but more than 1,000 kilos .................................................. P 100.00
Quantity over 1000 kilos but more than 5000 kilos.................................................... 230.00
In determining the quantity of combustible or explosive substances stored in a particular
premise or establishment, each specific combustible or explosive substance, and not aggregate of
90
all the different combustible or explosive substances found in said premise or establishment, shall
be measured or weighed separately as the case maybe: PROVIDED, that the Chief of the Fire
Department and the Mayor's duly authorized representative, shall have the supervision of the
location and manner of storing the aforementioned quantities of combustible materials which are
herein enumerated.
The Chief of the Fire Department and the duly authorized representative of the Mayor shall
have the power to enter and make inspection, from time to time and during reasonable hours of the
day, whenever they make deem it necessary to make, of buildings property, or establishments
required to be licensed under this section. The determination of fire hazard characteristics and the
regulation for the storage, handling, and use of inflammable liquids, combustible materials and
explosive substances shall be in accordance with standards and regulations as the Chief of the Fire
Department, and the City Engineer may prescribe, which shall be in conformity with the generally
accepted good practice and standards: PROVIDED, that any storage of inflammable materials
combustible; or explosive done in conformity with the standards of the National Board of Fire
Underwriters and the National Fire Protection Association, both of the United States, shall be
prima facie deemed to have done in conformity with the generally recognized practice and
standards. The Chief of the Fire Department, and the Mayor's duly authorized representative, shall
report all violations of this ordinance and make such recommendations in regards thereto as he
shall deem proper to the Mayor.
All natural or juridical persons who are engaged in any business or trade in the City of
Iloilo who are securing business permits from the City of Iloilo, all persons or juridical entities
who are engaged in the construction of buildings in the City of Iloilo who are securing building
permits, electrical permits, occupancy permits from the Office of the City Engineer and also those
who are applying for reconnection of electrical power from the Panay Electric Company shall pay
to the Office of the City Treasurer the following fees:****
A. For procurement of Business Permit - A fire inspection fee of Two Hundred Pesos
(P200.00) or an amount equal to the Ten Percent (10%) of the fees collected under the Fire
Code, whichever is higher.
B. For procurement of Building Permit - A fire inspection fee of Two Hundred Pesos
(P200.00) or equal to that computed by the local building officials of the Fire Code Fee
Charge, whichever is higher.
C. For procurement of Occupancy Permit - A fire inspection fee of Two Hundred Pesos
(P200.00) or equal to that computed by the City Building Officials of the Fire Code Fee
Charge, whichever is higher.
Amending Local Tax Ord. No. 2002-01
91
D. For procurement of Electrical Permit-A fire inspection fee of Fifty Pesos (P50.00) or equal
to that computed by the concerned City Official of the Fire Code Fee Charge, whichever is
higher.
E. For procurement of Reconnection Permit-A fire inspection fee of Fifty Pesos (P50.00)
SECTION 123. Penalty-Revocafion of License - Any person who shall violate any of the
provisions of this Chapter shall upon conviction be punished with a fine of not more than two
hundred pesos (P200.00) or imprisonment not exceeding six (6) months, or both such fines and
imprisonment, in the direction of the court. In addition thereto, any license granted to the person so
violating the same may be revoked.
SECTION 124. License -
No person shall keep or store at his place of business or
elsewhere in the City of Iloilo any explosive, inflammable or combustible materials in the
quantities mentioned in the preceding paragraph without first having obtained a license therefore:
PROVIDED, that no license for the possession or store of gunpowder, dynamite or explosive,
blasting
supplies or ingredients thereof, shall be issued hereunder without a special permit
therefore being first obtained from the Regional Commander of the Philippine National Police.
CHAPTER XVI- EXCAVATION PERMIT FEE AND RESTORATION FEE

SECTION 125. Imposition of Fee RESTORATION FEE : tttt
There is hereby imposed a restoration fee for the damage caused by the excavation and
digging and excavation of any existing national, city and barangay road with the City of Iloilo.
SCHEDULE OF PAYMENT FOR RESTORATION

1. For Concrete Pavement:
A. 0.23 M. thickness sq.m.or fraction thereof ....................................... Pl, 688.75/sq. m.
B. 0.23 M. thickness and 0.10 m. width/LN.M. or fraction thereof................ P
168.88/LN.M.
2. For Concrete Pavement
A. 0.15 M. thickness sq.m.or fraction thereof....................................... Pl,373.65/sq. m.
137.37/LN.M.
tttt Reg. Ordinance No. 2006-050
92
3. Asphalt Pavement
139.00/LN.M.
4. Sidewalk, Curve and Gutter
B. 0.10 M. thickness and 0.10 M width/LN.M. or fraction thereof................ P
121.61/LN.M.
5. Macadam Pavement:
A. Macadam Pavement/ sq.m.or fraction thereof........................................ P 830.50/sq. m.
B. Macadam Pavement/LN.M. or fraction thereof..................................... P 83.05/LN.M.
6. Ordinary Earth/Gravel/sq. m. or a fraction thereof.......................................P 360.00/sq.m.
7. Opening of Manhole or fraction thereof.................................................... P 360.00/unit
8. Excavation Fee/sq. or a fraction thereof................................................... P 360.00/sq.m.r
9. Excavation Fee/LN.M. (.lOm width) or a fraction thereof..........................
P 5.00/LN.M.
CHAPTER XVII - SUBDIVISION INSPECTION AND VERIFICATION

FEES
SECTION 126. Imposition of Fees - Every subdivision owner or his authorized
representative shall pay the following fees for the verification and inspection of proposed
subdivision in Iloilo City by the City Engineer or his duly authorized representative, in accordance
with existing law or ordinances:
1. for complex subdivision
(a) For the first five (5) hectares or fraction thereof - - - - - - - - - - - P 150.00/ha.
(b) For every hectare or fraction thereof in excess of five (5) hectares- 75.00/ha.
2.
for simple subdivision:

(a) Forone(l)hectareorless ------------------------- -P
(b) For every hectare or fraction thereof in excess of one (1) hectare
30.00/ha.
20.00/ha.
If upon inspection and verification, the City Engineer finds that the subdivision is of
higher area than what was reported as its area upon payment of the fees, the applicant shall pay the
fees corresponding to the area difference and the official receipt therefore shall be presented to the
City Engineer before any final action is taken on the application.
SECTION 127. Time of Payment- The fees imposed in this Section shall be paid by the
subdivision owner or his representative to the City Treasurer before the inspection or verification
is conducted by the City Engineer or his duly authorized representative.
93
CHAPTER XVIII- QUARRYING ADOBE STONE, CLAY OR FILLING

MATERIALS PERMIT FEE
SECTION 128. Filing of Application - Any person, association, firm, corporation or
partnership desiring to quarry adobe stone, clay or filling materials within the City of Iloilo shall
file an application for a permit with the City Engineer subject to the approval of the City Mayor.
The application shall be filed with the Office of the City Engineer together with an authorization
made by the lot owner or his authorized representative(s), who shall set forth the description of the
land where the quarrying shall be done, giving the lot, and block numbers and other information by
which the lot may be readily located or identified; the dimension and depth of the proposed
excavation, and the purpose of such excavation work.
SECTION 129. Imposilion of Fees - Any person, association, partnership, firm or

corporation who shall quarry or cause to be quarried adobe stone, clay or filling materials on any
lot or lots within Iloilo City shall first post a bond and pay the permit fees enumerated hereunder to
the City Treasurer, before a permit thereof is issued by the City Engineer.
a)
For quarrying with an excavation that does not extend below the street nearest
the lot or lots involved by one (1) foot above the grade level, if the nearest is
asphalted, or two (2) feet above the grade level, if the nearest is not asphalted:
b)
1)
Cash Performance Bond per cubic or a fractional part thereof- - - - - - - -
2)
Permit Fee
P 20.00
Line and Grade and Inspection Fee - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
Per cubic meter - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
0.20
For quarrying with an excavation that extend below the street nearest the lot or
lots involved by one (1)
foot above the grade level, if the nearest is not
asphalted:
1)
Cash Performance Bond:

Per Cubic Meter - - - - - - - - - - - - - - - - -
2)
p 40.00
Permit Fee:
Per Cubic Meter - - - - - - - - - - - - - - - - -- -
c) The bond shall be withdrawn upon certification by the City Engineer that the hollow
caused by the excavation work has been refilled with the approved filling materials
to the level required by the City Engineer or to the former level of the lot excavated;
otherwise the bond shall be forfeited in favor of the City.
94
0.40
CHAPTER XIX -ANTI-POLLUTION CONTROL CHARGES

SECTION 130. Authority or permit required. -
All factories, firms or industrial
establishments, before issuance of the corresponding license and permit required in this Code,
shall submit for approval to the City Engineer the pertinent plans and specifications of their
pollution control, structures or measures. The City Engineer shall act in consultation with the
National Pollution Control Commission, and shall issue authority to construct, certificate of
registration or permit to operate to the effect that the establishment concerned have made
provisions for the constructions or measures for their factory plant, and/or establishment as the
case may be. Such authority to construct and /or certificate of authority issued shall be required in
the application for permit and license to operate the business or industry.
SECTION 131. - Any article, machine, equipment, device or contrivance or installation,

be registered first with the City Engineer's Office and written permit for the construction and/or
operation shall first be obtained from the said office. Such permit shall be displayed, or firmly
affixed, upon the article, machine or equipment device or contrivance in such manner as to be
clearly visible and accessible.
For the purpose of the preceding paragraph, all commercial and industrial establishments in
Iloilo City which shall register with the City Engineer's Office shall pay a registration fee of fifty
pesos (P 50.00) per annum. For the issuance of the annual fees shall be paid to the City Treasurer.
a) Vol. of liquid wastes, gallons per day:
Up to 5,000 maximum . . . . . . . . . ............. ............ .............. ............. .............. P
25.00
5001 to 10,000 maximum ................................................................................. 30.00

10,001to25, 000 maximum ............................................................................ 50.00
25, 001to100, 000 maximum ....................................................................... 100.00
100, 001 to 1, 000, 000 maximum .................................................................... 150.00
Over 1, 000, 000 ......................................................................................... 200.00
b)
Volume collector washer, scrubbers, bag-filters or similar equipment capacity, cubic feet:
Up to 500 maximum..............................................................................
25.00
501 to 1, 000 maximum................................................................................. 50.00

1, 001 to 2, 500 maximum .............................................................................. 75.00
2, 501 to 10, 000 maximum ............................................................................ 100.00
10, 000 to 20, 000 maximum ........................................................................... 150.00
Over 50, 000 .............................................................................................. 200.?
95
c)
Furnace including that of steam boilers

(Fee according to size or hourly fuel consumption whichever is higher.)
Up to 2 sq. ft.
2.1to5 sq. ft.
5.1to10 sq. ft.
10.l to 20 sq. ft.
20.l to 40 sq. ft.
40. l to 80 sq. ft.
80.1to140 sq. ft.
140.l to 200 sq. ft.
Over 200 sq. ft.
Gallons of Oil
Pound of Coal
Grate Surface
30
31to75
76 to 150
151to300
301to600
601to1, 200
1, 201 to 2, 000
2, 001 to 3, 000
Over 3, 000
3
3.1 to 7.5
7.6 to 15
16 to 30
31to60
61to120
121to210
221to300
Over300
.............
.............
.............
.............
.............
.............
.............
.............
..............
25.00
35.00
50.00
75.00
100.00
150.00
175.00
200.00
250.00
d) Smoke oven, tar, kettle, asphalt kettle, bake oven, coffee roaster, varnish kettle.
(Fee according to grate surface or fuel consumption for charges sees "Furnace other than
boiler furnace above".)
e)
Incinerators:
( Fee according to cross sectional area of primary combustion chamber)
Gross sectional area sq. ft.
Fee
Up to 5.00 .............................................................................. P 25.00

5.10 to 10.00..........................................................................
30.00
10.01to15.00.........................................................................
40.00
15.01 to 20.00. .. . .. .......... .. . .. ........ .. . . . ......... .. . . ........ .. . .. ........ .....
50.00
60.00
20.01 to 25.00 . . . . . . . . ............. ............. ............. .......... .. . .......... ..
25.01 to 30.00...... .. ............. ............. ............. ......... .. . . ............. ..... 75.00
Over 30 ....................................................................................... 100.00
f)
Boiler furnace rebuilding or charging boiler furnace involving addition of fly as control
P 25.00
equipments . . ............. .............. ............... ............. .............. .............
SECTION 132. Supervision and Control - For purposes of supervision and control, the
City Engineers Office shall take charge of the implementation of the above provisions.
CHAPTER XX-PARKING FEES

SECTION 133. Parking Fees (a) Night Parking. - For using street, side walk or public place in front of their houses or in
places of business as their garage or parking space during night time:
1) For cars andjeepneys per quarter or fraction thereof....................
P 350.00
2) For buses and trucks per quarter.................................................
500.00
3) For container vans I travel per night or fraction thereof....................
50.00
96
Stickers shall be issued by the City Treasurer to vehicle upon payment of the abovementioned Night Parking Fees.
Vehicle found night parking without stickers shall be impounded and kept in the City
Motor Pool at the expense of the owner.
b)
Day Parking Fee - For all owners/ drivers of private motor vehicle using designated
parking area of the PNP as parking places between the hour of7:00 o'clock in the morning
to 5:00 o'clock in the afternoon shall pay the following fees:
1) For cars andjeepneys per hour or fraction thereof ....................... P
5.00
2) For all container vans/ trailers per hour or fraction thereof.................. 5.00
3) For buses and trucks per hour or fraction thereof............................... 5.00
The Office of the City Treasurer shall assign collectors for the purpose of collecting day
private motor vehicle and shall be responsible for the issuance of official receipts or cash ticket for
such payment.
CHAPTER XXI - RENTALS FOR LAND AND/OR BUILDING OWNED OR

ACQUIRED BY THE CITY
SECTION 134. - The City Mayor and the City Treasurer shall have the authority to lease
or rent to interested parties on a yearly basis, subject to renewals, lands and/or buildings and on an
hourly bases owned or acquired by the City of Iloilo and the rates of the rental shall be as follows:
A. For properties in the City Proper:
sq. m. I month ......................................... .
sq. m. I month ......................................... .
sq. m. I month ......................................... .
sq. m. I month ......................................... .
p 30.00
40.00
10.00
15.00
B. For properties in district ofMolo, Jaro, Arevalo and Mandurriao

1. Commercial lands sq. m. I month ......................................... .
2. Commercial buildings
sq. m. I month ......................................... .
3. Residential lands
sq. m. I month ......................................... .
4. Residential buildings sq. m. I month ......................................... .
p 15.00
30.00
2.00
10.00
1.
2.
3.
4.
Commercial lands Commercial buildings

Residential lands
Residential buildings -
C. For the use of Freedom Grandstandtnt

1. First 4 hours during daytime ........................................................................ P 500.00
Additional charge per hour for every hour thereafter after 6:00 p.m. . . . ............. .... 200.00
2. First two (2) hours starting 6:00 p.m............................................................. 1,000.00
Additional charge per hour for every hour thereafter.......................................... 500.00
mi Amending Tax Ord. 145 dated Feb. 24, 1988
97
SECTION 135. Monthly Rentals - The monthly rental shall be paid in the Office of the
Treasurer within the first fifteen (15) days of the month of the lessor. Provided, however, that a
deposit shall be made by the lessee equivalent to two (2) months rental immediately upon approval
and execution of the contract of lease which deposit shall be returned upon expiration of the lease
contract. Failure to pay the rentals due and payable within the period herein shall subject the lessee
to a twenty-five percent (25%) surcharge plus interest at the rate of two percent (2%) per month of
delinquency of the unpaid rental until the amount is fully paid. Non-payment of the rental for at
least two (2) consecutive months shall be a sufficient ground for the ejectment of the lessee or
cancellation of his contract of lease in addition to the surcharge and interest herein provided.
CHAPTER XXII - OTHER FEES AND CHARGES

SECTION 136. Fees and Charges - The City of Iloilo shall collect the following fees and
charges:
A. Cart and sledge registration fee, per annum ...................................... .
50.00
B. Circus or menagerie parades, and other parades using banners, float or musical instrument,
except civil and military parades and religious procession:
a. Local.............................................................................................. 150.00/day
b. Foreign....................................................................................
250.00/ day
C. Civil Registry Fees:
C.1 Marriage Fees (Application of License)
P 50.00
C.1.1 If both parties are resident oflloilo City.................................
C.1.2 If any of the parties is a resident of Iloilo City . . ............. .............. 75.00
C.l.3Ifthe other party is a foreign National .......................................... 100.00
C.2.
C.3
C.4
C.5
C.6
Issuance of Marriage License .................................................................... 50.00

Solemnization Fee (City Mayor) . . . ............. ............. ................ ............. .... 100.00
Pre Marriage Counseling ........................................................................ 100.00
Reconstructed/Late Registration of Certificate ofMarriage .............................. 100.00
Birth Registration Fees:
C.6.1 Legitimation and Supplemental Report ................................... P
C.6.2 RA 9255 Fees and Acknowledgement ..................................... .
C.6.3.1. From 31 days to one (1) year from date of event...................... .
C.6.3.2 From 1 year and 1 day to 2 years ......................................... .
C.6.3.3 From 2 years and 1 day to 4 years ......................................... .
C6.3.4 At least 4 years and 1 day ................................................... .
100.00
100.00
50.00
100.00
150.00
200.00
C. 7. Late registration of Death ....................................................................... . 100.00

C.8 Registration Fee of any Court Order(Adoption,
pY
98
Correction of Entry, Annulment, etc) ..... ~ .................................................... 150.00

C.9 Fee for Issuance of any Certification or Certified Transcription/true copy from
original copy on file..............................................................................
100.00
C.10 Issuance of parental consent/advice (either
Party will get married outside of Iloilo City) .................................................... 50.00
C.11 Registration of Naturalization Pre-nuptial Agreement/aliases .............................. 10.00
The civil registrar may issue certified copies of documents free of charge for official use at
the request of a competent court or other government agency. The issuance of certified copies of
birth certificates of children reaching school age when such certificates are required for admission
to the primary grades of the public schools shall be considered official and given free of charge.
D) SECRETARYFEES:
1.
2.
3
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
For every page of document, (not including the certificate and notation) . . ........ P 50.00
For the copy to be furnished is in printed form, in whole or in part,
for each page (double fee ifthere are two pages in a sheet) .............................. 50.00
For each certification of correctness (with seal of office) written on the copy
or attached thereto.................................................................................... 50.00
For copies furnished other bureaus, offices and branches of the government for
official business (except those copies required by the court at the request of
litigants, in which case charges should be made in accordance with the above
schedule) . . . ............. ............. .... . . . . . . . . . . . . ............. .... . . . . . . . . . ................ ...
Free
For certifying the official act of City Judge Or other certificate (judicial) with seal .... 50.00
For certified copies of any paper, record, decree judgment or entry to demand and
receive a copy (in connection with judicial proceedings) ........... .. . ......... .. . .. .... 50.00
Xerox of any other copy produced by copying machine, per page .......................... 20.00
Photo copy, per page . . .............. ............. ................ ............. ............. .......... 40.00
For certified true copy or certified machine copy of any assessment
record per page....................................................................................
100.00
For copy of declaration of real property value/ Tax Declaration .......................... 100.00
For certification fee for any assessment record ................................................ 100.00
For tracing paper or blue or white for a copy of 100 square centimeter or less
plus fifty centavos per square centimeter in excess thereof................................. 40.00
Prosecutors Clearance Fee .. ...... .. ... . ......... ... . ....... .. . ... .. . ......... ... .......... ... . ...... 50.00
For employment, scholarship, study grants and other purposes
not hereunder specified.............................................................................. 50.00
Certified true copy I machine copy of Building, Sanitary, Electrical
and Mechanical Permits........................................................................... 100.00
For copy of Building Plans ......................................................................... 100.00
Certification fee on documents/ requested ....................................................... 100.00
Inspection Fee Road Right of Way ................................................................. 200.00
For copy of Tax Map per lot (standard size 21.6 x 33 cm.)............................... 150.00
Additional charge in excess of standard Size per sq. cm. . . ............. ............. ..... 30.00
Inspection fee per Real Property Unit . . . ............. ............. ................ ............. 200.00
Any person, natural or juridical, desiring to obtain any information, record or document
regarding real property of a person or entity from the Office of the City Assessor shall first pay
a verification fee of Twenty Pesos (P 20. 00) per Real Property Unit (RPU), but in no case shall
99
the fee be less than Sixty Pesos (P 60. 00) nor exceed Five Hundred Pesos (P 500.00),
regardless of the number of RPUs to be verified; Provided, however, that the agencies of the
National and Local Government or their authorized representative engaged in revenue
generation or administration of justice shall be. exempted.
21. A certification fee I certified true copy of Pl00.00
shall be paid by the person requesting
or to be issued by the City Treasurer of the following documents but not limited to:
1.
2.
3.
4.
Certificate of Sale
Certificate of Redemption
Final Deed to purchaser
Certificate of lifting
E. POLICE CLEARANCE
1. For firearms permit application.......................................................
P 100.00
2. For change of name .............................................................................. 100.00
3. For passport or Visa application . . ............. ............. ............... ................ 150.00
4. For passport or Visa application for research scholarship and study grant abroad 50.00
5. For application for Filipino citizenship.................................................... 500.00
6. Mayor's clearance per certificate issued .................................................... .100.00
F. CEMETERY FEES:
p 100.00
f.1 For each mausoleo, for the first three years ...................................... .
For every three years thereafter ......................................................... .
50.00
2 For each niche, for the first three years ............................................. .
100.00
For every year thereafter ................................................................ .
50.00
Provided that Private Cemetery standing on government lot will also be charge with the
above fees.
a. Burial permit fee........................................................................... P 20.00
b. Fee for exhumation of cadaver . . ............. ............. ..... .. . . . . . . . . . . ............. .... 20.00
c. Fee for transfer/removal of cadaver.......................................................
20.00
G. ANIMAL FEES:
a.
Dog license fee, per annum ...................................................................... .
10.00
b. Canine registration fee........................................................................... 20.00
c. Poundage fee....................................................................................
20.00
H. TRICYCLE and TRISIKAD REGULATORY FEES:
a. Franchise Fee for tricycle:
1. For the first five (5) units ...................................................... .
2. For each additional unit ...................................................... .
b. Cost of plates:
For trisicad I tricycles ............................................................. .
100
500.00
100.00
For bicycle and other carts . . . ............. ............. ................ .......... . . .

50.00
c) Registration of motor vehicle such as rollers, trolleys cars, street-sweepers, sprinklers,
lawnmowers, bulldozer, graders, fork-lifts, amphibians trucks and cranes if not used
on public roads, vehicles which run only on rails or tracks, and tractors, trailers, and
traction engines of all kinds used exclusively for agricultural purposes, tricycle and
trisicad . . . ............. ............. ................ ... . . . . . . ............. .......
P 100.00
d) Tricycle, trisicad and bicycle permit fee per annum ... . . . . . . . . . ....... ... . . . . . .
50.00
100.00
e) License Fee for tricycle and trisicad drivers....................................
t) Photographic service fee (Police department) . . ............. .............. .......
25.00
100.00
g) Stickers Fee, per annum.......
.. ........ ... ........... .. ............. ... ..........
200.00
h) Towage and impounding fee, for the first twenty-four (24) hours ... . .. ...
50.00
Everyday thereafter . . . ............. ............. ................ ............. ..........
All TPU trucks, bus, jeepneys, or AC vehicles, PU, Taxi and garage vehicles plying
exclusively within the City limit authorized in their certificate of public convenience or delivery
trucks or vans shall provide itself for identification purposes with sticker certificate to be issued by
the Office of the City Mayor, which certificate should be placed or attached more or less
permanently visible at all times at the inner upper right hand comer of their windshield
I. SHIPPING and INSPECTION FEE:

a. fighting cock . . . ............. ............. ................... ............. ............. .......... P 50.00
Shippers of fighting cocks in the City of Iloilo Required to obtain clearance for shipment
from the Office of the City Treasurer for every shipment to be made through the airport,
seaport, and bus Terminals of Iloilo City.
b. Fish and Aquatic product............................................................. P 50.00/100 kls.
c. Large cock and swine/hog and other livestock ....................................... P 50.00/100 kls
J. MAYORS PERMIT FEE ON BILLBOARDS, SIGN BOARDS, STREAMERS AND OTHER
ADVERTISEMENT~
1. Billboards or signboards for advertisement of business, per square meter or

fraction thereof:
Single Face.............................................................................. P 30. 00/ sq. mtr
Double face................................................................................. 60. 00/ sq. mtr
2. Billboards or sign for professionals per fraction thereof.. ................. .
P 25. 00/sq. mtr.
3. Billboards, sign or advertisement for business and profession painted on any

building or any building or structure or otherwise separated or detached there
from, per square meter or fraction thereof.......................................... P 25. 00/sq.mtr.
4 . Advertisement for business or profession by means of slides in movies payable
by owners of movie houses ............................................................. P 250.00 /sq. mtr
;#
101
5. Advertisement by means of placards per square meter

or fraction thereof.......................................................................... P 25.00 /sq. mtr.
In addition to the fees provided above under Items (1) to (5) inclusive, for the use of electric
or neon lights in billboards per square meter or fraction thereof . . . ............. .............. P
50. 00
6. Mass Display of Signs:

Amount of Tax Per sq/ mtr.
Quarter or Fraction Thereof
From 100 to 250 display signs..... . . . . . . . . ... . . . . . . . . . . ...... . P 800.00

1, 000.00
From 251 to 500 display signs ................................ .
1, 500.00
From 501 to 750 display signs ................................ .
2, 000.00
From 751 to l, 000 display signs ................................ .
l, 000 or more display signs................................ .
2, 250.00
7. Advertisement by means of vehicles, balloons, kites, etc.;
per day or fraction ... . . . . . . . . . . .. .. . . . . . . . . . ... ...... . . . . . . . ..... . . . . . P
per week or fraction ..................................................... .
per month or fraction..... . . . . . . . . .... . . . . ........................... .
8. For each STREAMER_ - - - - - - - - - - - -
60.00
90.00
120.00
p 100.00
The permit issued shall be valid only for 15 days after which it shall automatically
expire.
The permit number, date of issuance and the name of the applicant shall be printed on
the right lower portion of all streamers. Any streamer without the said date printed on the right
lower portion shall be removed.
It shall be the obligation and sole responsibility of the individual or entity which secured
the permit to remove or cause the removal of said streamer after the expiration of the permit as
provided herein. The permit issued shall be subjected to this condition.
Any person who violates any provision of this code shall be punished with a fine of One
Thousand Pesos (Pl, 000.00) or an imprisonment of two (2) months, or both, at the discretion of
the court.
K. BUSINESS REGISTRATION AND REGULATORY FEE:

a. Registration fees on any business payable upon issuance of Mayor's Permit - P 100.00
b. Business Tax Registration Plate
Amending Reg. Ord. 96-028 dated April 3, 1996
102
All business commercial establishments and occupational undertakings are hereby

required to register and secure a Business Registration Plate after a Business Permit is obtained
and paid from the Office of the City Treasurer, before the start of any business operation or
undertaking based on the following schedule of assessment of payments thereof, to wit:
b. l Hotels, Motels, Night/Day Clubs, Super Clubs
Music Lounges, Sing Along, Beer Houses,
Cocktail Lounges, Steam Bath, Sauna Bath,
Massage Parlors and other similar
establishments - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 2,000.00
b.2 Banks and other Financial Institutions
( Lending Investors, Insurance Companies,
Pawnshops, etc. ) Institutions of Leaming
(Universities, Colleges, etc.) Private Hospitals
and Medical Clinics - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 1,500.00
b.3 Manufacturers/Producers, Real Estate
Developers/Lessors, Boarding/Lodging
Houses, Dormitories, Theater and Cinema
Houses, Shopping Centers, Convenience
Stores, Food Chain Restaurants, Gasoline
Stations, Travel Agencies, Security Agencies,
Recruitment/Manning/Promotion Agencies
and the like - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P l, 000.00
b.4 Importers/Exporters, Distributors, Dealers,
Wholesalers/ Retailers, Professional
Undertakings, Contractors (Barber Shop,
Beauty Parlors, Dress Shops, Dry Cleaning,
General Building Contractors, Brokerage,
Forwarders, Trucking, etc.) Computer
Rentals, Billiard Halls, Funeral Parlors,
Junk Shop, Parking Lots, Warehouses
and the likes - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - --P 500.00
b.5 Sari-sari Stores, Carinderia, Fast-food,
Refreshment Parlors and all other
Business and other establishment and
Occupational Undertakings not otherwise
included in the preceding paragraphs - - - - - - - - - - - -- - - - - - - - - - - - - P 300.00
Period of Usage - The Business Registration Plate shall be valid for a period of Three (3)
years, replaceable thereafter, upon payment of the assessment but shall be renewed yearly with a
printed sticker bearing the current year of issuance visibly indicated and attached to the Business
Registration Plate in the
Business Registration Sticker - - - - - - -- - - - - - -- - - - - - - - - - - - - - - - - - - - - b.6 Retirement Fee for Business - - - - - -- -- - - - - - - - - - - - - - - - - - -- -
L. OTHER FEES NOT SPECIFICALLY MENTIONED

ABOVE - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -- -
103
60.00
p 200.00
p 100.00
BOOK III
REAL PROPERTY TAX
CHAPTER I - IMPOSITION OF REAL PROPERTY TAX
SECTION 137. Imposition of Tax - There is hereby imposed annually an ad valorem tax
of ONE AND ONE-HALF PERCENT (l.5%) on the assessed value oflands located in the City of
Iloilo.
There is hereby imposed annually a basic real property tax of TWO PERCENT (2%) on the
assessed value of all buildings, machineries and other improvements thereon located in the City of
Iloilo. Provided, however, in the case of new commercial or industrial building costing more than
Fifty Million Pesos (P 50,000,000.00) the rate of levy shall be as follows:
a. During the first year qf the effectivity of the tax declaration of such building the rate shall be
zero (0) percent;
b. For the second year- fifty (50%) of two (2%) percent;
c. For the third year- two (2%) percent.
"The cost mentioned hereof shall mean to be the declared cost per submitted occupancy
certificate or cost findings of the City Assessor whichever is higher."
SECTION 138. Exemption - The following shall be exempted from the payment of real
property tax:
(a) All real property owned by the Republic of the Philippines or any of its political
subdivisions, except real property of the Republic of the Philippines and those of
constitutionally declared political subdivisions such as barangays, cities, provinces and
municipalities which are owned in a patrimonial or private character, the beneficial use of
which has been granted, for consideration or otherwise, to taxable person;
(b) All charitable institutions, churches, parsonages or convents appurtenant thereto, including
mosques, nonprofit or religious cemeteries and all lands, buildings and improvements which
are actually, directly and exclusively used for religious, charitable or educational purposes;
(c) All machineries and equipment that are actually, directly
and exclusively used by local
water districts and government-owned or controlled corporations engaged in the supply and
distribution of water and/or generation and transmission of electric power;
(d) All real property owned by duly registered cooperatives as provided under RA 6938; and
(e) Machinery and equipment exclusively used for pollution control and environmental
protection
104
Except as provided herein, any exemption from payment of real property tax previously
granted to, or presently enjoyed by all persons, whether natural or juridical, including all
government-owned or controlled corporations are withdrawn upon the effectivity of the Local
Government Code of 1991 (R.A. 7160).
CHAPTER II - SPECIAL LEVIES ON REAL PROPERTY

SECTION 139. Additional Levy on Real Property for the Special Education Fund
(SEF)-
There is hereby imposed an annual tax of one percent (1%) on the assessed value
of real property which shall be in addition to the basic real property tax. The proceeds thereof shall
exclusively accrue to the Special Education Fund (SEF) of the City oflloilo.
SECTION 140. Additional Ad Valorem Tax on Idle Lands - There is hereby imposed an
annual ad valorem tax of two percent (2%) for idle agricultural, commercial and industrial lands
and one percent (1%) on idle residential lands based on the assessed value of such real property,
which shall be in addition to the basic real property.
SECTION 141. Idle Lands Coverage - For purposes of real property taxation, idle lands
shall include the following:
(a)
Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying,
inland fishery, and other agricultural uses, one-half (112) of which remain uncultivated
or unimproved by the owner of the real property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to
a hectare shall not be considered idle lands. Lands actually used for grazing purposes
shall likewise not be considered idle lands.
(b)
Lands, other than agricultural, located in the City of Iloilo, more than one thousand
(1,000) square meters in area one-half (112) of which remains unutilized or unimproved
by the owner of the property or person having legal interest therein.
Regardless of land area, this Section shall likewise apply to residential lots and
subdivision duly approved by proper authorities, the ownership of which has been
transferred to the individual owners who shall be liable for the additional tax. Provided,
however, that individual lots of such subdivisions, the ownership of which has not been
transferred to the buyer shall be considered as part of the subdivision and shall be
subject to the additional tax payable by subdivision owner or operator.
SECTION 142. Idle Lands Exempt from Tax. - Idle lands may be exempt from the
additional levy by reason of force majeure, civil disturbance and natural calamity or any cause or
f!Y1/
105
circumstance which physically or legally prevents the owner of the property or person having legal
interest therein from improving, utilizing or cultivating the same. The grounds of exemption must
be declared by the owner in a sworn statement and to be submitted to the City Assessor's Office
within sixty (60) days upon its occurrence. Provided, further that within two (2) years from the
date of the occurrence of the cause and unless the land, by the effect of the cause, remains
ineligible for improvement, utilization or cultivation, the tax provided under this Section shall be
re-imposed.
SECTION 143. Special Levy by City of Iloilo - The City of Iloilo may, by Ordinance,
impose a special levy on the lands specially benefited by public work projects or improvements
funded by the City at the rate of sixty percent (60%) of the actual cost of such projects and
improvements, including the cost of acquiring land and such other real property in connection
therewith and provided further that the special levy shall not apply to lands exempted from basic
real property tax and the remainder of the land portions of which have been donated to the City for
the construction of such projects or improvements.
CHAPTER ID- COLLECTION OF REAL PROPERTY TAX

SECTION 144. Date of Accrual of Tax - The real property tax for any year shall accrue
on the first day of January, and from that date it shall constitute a lien on the property which shall
be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be
extinguished only upon the payment of the delinquent taxes.
SECTION 145. Collection of Tax - The collection of the real property tax with interest
thereon and related expenses, and enforcement of the remedies provided for by RA 7160, this
Code or any applicable laws, shall be the responsibility of the City Treasurer.
The City Treasurer may deputize the barangay treasurer to collect all taxes on the real
property located in the barangay: provided, that the barangay treasurer is properly bonded for the
purpose: provided, further. that the premium on the bond shall be paid by the City Government:
and, provided finally. that said barangay treasurer shall have undergone the necessary training
under the auspices of the City Treasurer. in the computation of the taxes. the use of accountable
forms and the liquidation and remittance of collections.
SECTION 146. Assessors to Furnish Local Treasurer with Assessment Roll - The Cit"f
Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of
December each year. an assessment roll containing a list of all persons whose real properties have
been newly assessed or reassessed and the value of such properties.
106
ECTION 147. Notice of Time/or Collection of Taus -The City Treasurer shall, on or
before the thirty-first (31 51) day of January each year, in the case of the basic real property tax and
the additional tax for Special &lucation Fund (SEF) or on any other date to be prescribed by the
Sangguniang Panlungsod in the case of any other tax levied under this Book of the Code, post the
notice of the dates when the tax may be paid without interest at a conspicuous and publicly
accessible place at the City Hall. Said notice shall likewise be published by the City Treasurer in
two newspapers of general circulation in the locality once a week for two (2) consecutive weeks.
SECTION 148. Payment of the Real Propet1y Taxes in Jnsta/,lments -The owner of the
real property or the person having iegal interest therein may pay the basic reai property tax and the
additional tax for the SEF due thereon without interest in four (4) equai instailments: the first
instailment to be due and payabie on or before the thirty-first (31st) of March; the second
installment, on or before the thirtieth (30th) of june; the third instailment, on or before the thirtieth
(30th) of September; and the iast installment on or before the thirty-first (31st) of December, except
the special levy wherein the payment of which shall be governed by the Ordinance of fae
Sangguniang Paniungsod.
Payments of real property taxes shall first be applied to prior year's delinquencies, interest
and penalties, if any, and only after said delinquencies are settled may tax payments be credited for
the current period.
The date for the payment of any other tax imposed under this Book, such as the tax on idle
lands, without interest shaU be the same as that of the basic tax.
SECTION 149. Tax Discount for Advanced and Prompt Payment - If the basic real
property tax and the additional tax accruing to SEF are paid in full and in advance within the
prescribed period of payment. the taxpayer shall be granted a discount not exceeding ten percent
(10%) of the annuai ta"< due.
SECTION 150. Payment under Protest (a)
No protest shall be entertained unless the taxpayer first pays the tax. There shall be
annotated on the tax receipt the words "paid under protest". The protest in writing must be
filed within thirty (30) days from payment of the tax to the City Treasurer. who shall
decide the protest within sixty (60) days from receipt.
(b) The tax or portion thereof paid under protest shall be held in trust by the City Treasurer.
(c)
In the event that the protest is finally decided in favor of the taxpayer. the amount or
portion of the tax protested shall be refunded to the protestant, or applied as tax credit
against his existing or future tax liability.
107
(d)
In the event that the protest is denied or upon the lapse of sixty (60) days period prescribed
in subparagraph (a), the taxpayer may avail of the remedies as provided for in this Code.
SECTION 151. Repayment of Excessive Collection - When an assessment of basic real

property tax, or any tax levied under this
Boo~
is found to be illegal or erroneous and the tax is
accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes
and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to
such reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from
receipt thereof. In case the claim for tax refund for credit is denied, the taxpayer may avail of the
remedies as provided in this Code.
SECTION 152. Interest on Unpaid Real Property - Failure to pay the basic real property
tax or any other tax levied under this Book upon the expiration of the periods prescribed herein. or
when due. as the case may be. the taxpayer shaU be subiected to the payment of interest. at the rate
of two percent 12%) per month on the unpaid amount or a fraction thereof. until the deiinauem tax
shail have been fuiiy paid: Provided. however. that in no case shall the total interest on the unpaid
tax or oortion thereof exceed thiny-six 136) months.
SECTION 153.
Compromise A!(reement - Delinquent taxpayers may enter into a
compromise agreement with the City Treasurer to settle deiinquent real property taxes by paying
twenty five percent (25%) of his total delinquent taxes with the balance payable to a maximum of
six {61 eaual instaUmem with interest at two oercent (2%) per month on the remaining balance of
the delinouent account but not exceeding thirty-six (36) months and such compromise agreement
SECTION 154.
Payment of Delinquent Taxes on Property Subiect of Controversy -In
anv action involving the ownership or possession of. or succession to, real property. the court may.
motu vropio or upon representation of the City Treasurer or his deputy award such O\Jrnership.
possession. or succession to any parry to the action upon payment to the coun of the taxes ':vith
interest due on the property and ail other cost that mav have accrued. subiect to the final outcome
of the action. Tne coun shall remit the tax to the City Treasurer uoon the termination of the case.
SECTION 155. Periods Within ffnich to Collect Real Property Taxes - Tne basic real
propeny tax and any other tax levied under this Code shall be coilected within five ( 5) years from
the date thev become due. No action for the coHection of the tax. \\1lether administrative or
judicial. shall be instituted after the expiration on such period. In case of fraud or intent to evade
payment of the tax, such action may be instituted for the collection of the same within ten (10)
years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the time during
which:
1) The City Treasurer is legally prevented from collecting the tax;
The owner of the property or the person having legal interest therein requests for
2)
reinvestigation and executes a waiver in writing before the expiration of the period within
which to collect; and
3) The owner of the property or the person having legal interest therein is out of the country or
otherwise cannot be located.
SECTION 156
Effect of Appeal on the Payment of Real Pfoperty Tax - Appeals on
assessments of real property made under the provisions of RA 7160 shall, in no case, suspend the
collection of the corresponding realty taxes on the property involved as assessed by the City
Assessor. \\ithout prejudiced to subsequent adjustment depending upon the final outcome of the
anpeal.
SECTION 157.
Sale and Forfeiture Before the Eflectivity of RA 7160 - Tax
delinquencies incurred. and sales and forfeitures of delinquent real
pro~rty
affected before the
eftectivitv of R.i\. 7160 shali be governed by the provisions of applicable laws then in force.
CHAPTER IV- DISPOSJTION OF PROCEEDS

SECTION 158. Distribution of Proceeds - The oroceeds of the basic real proocrty tax.
including interest thereon. a.rid proceeds from the use. !ease or disoosition, sale or redemption of
property acauired at a oublic auction in accordance with the provisions of this Code bv the City
(I)
Seventy ocrcent {70%) shall accrue to the general fund of the Citv: and
(2)
Thirty ocrcent (30%) shall be distributed among the comoonent barangavs of the City where
the property is located on the following manner:
a) Fifty ocrcent (5()%,-1 shall accrue to the barangay where the property is located
b) Fifty ocrcent (50%) shall accrue equally to all component barangays of the city.
SECTION 159. Application of Proceeds of the Additional One Percent SEF Tax - The
nroceeds from the additional one nercent ( 1% ) tax on real nropcrtv accruing to the Soecial
Education Fund (SEF) shall be automatically released to the Local School Board: Provided,
however, That the proceeds shall be allocated for the operation and maintenance of public schools,
construction and repair of school buildings, facilities and equipment, educational research,
purchase of books and periodicals, and sports development as determined and approved by the
Local School Board.
SECTION 160. Proceeds of the Tax on Idle Lands. - The proceeds of the additional real
property tax on idle lands shall accrue to the general fund of the City.
SECTION 161. Proceeds of the Special Lt!l'Y- The proceeds of the special levy on lands
accrue to t.iie general fund oft.lie City of Iloilo.
General Assessment Revisions: R-..:penses Incident Thereto - The
SECTION 162.
s1'~11
SangguPiang PaPlungsod
provide the necessary appropriatio.ns to defray the expenses
incident to the general revisions of real property assessment, including t:.i.ie budgeta:.-y needs of the
Cir;: Treasurer~s Ott1ce to effect the ta:s;. collection erif.~rcement phase.
SECTION 163.
Candanatian or Reduction of Real Property T<L\: and Interest- In case
of a general failure of crops or
substa:.~tial
decrease in the price of agricultural or agri-based
products, or calafllity in t.i.c Ci!)1 , the Sangg11r.:.iang Pa:.-ilungsod by Ordinance passed prior to the
first (l st) da)' of Ja..11uar~1 of any :,rear a.:."1d upon recorruuendation of the Local Disaster Coordinating
c-ouncil~ ma~/
condone or
SECTION 164.
reduce~
'.vholly or partially"! the ta.xes and 1nterest thereon for the
Candonation or Reduction of Reai Property Tax by the President of
the Philippines - The President of the Philippines may. when the public interest so reqmrcs.
condone or reduce the real property tax and interest for any year in the City.
SECTION 165. Duty of Registrar of Deeds and Notaries Public to Assist the City
Assessor - It shall be the duty of the Registrar of Deeds and notaries public
of ail cont..racts
tra!'.sferring~
or
othen~1.se
mortgaging real property received by. or acknowiedged before t.i-iem.
no
to
furnish the City
ri\n'\1Pu1n<r
- - ........
-J"'-"'-"'-~
or
SECTION 166.
Insurance Companies to Furnish Information - Insurance companies
are hereby required to furnish the City Assessor copies of any contract or policy insurance on
buildings, structures and improvements insured by them or such other documents which may be
necessary for the proper assessment thereof.
SECTION 167. Fees in Court Actions All court actions, criminal or civil, instituted at
the instance of the City Treasurer under the provisions of this Code, and shall be exempted from
the payment of court and sheriff's fees.
SECTION 168. Fees in Registration of Papers or Documents on Sales of Delinquent
Real Property to
the Cit.y -
All certificates, documents and papers covering the sale of
delinquent property to the City, if registered in the Registry of Property, shall be exempted from
the documentary stamps tax and registration fees.
111
BOOK IV
PUBLIC ENTERPRISES
CHAPTER 1- PUBLIC MARKETS
SECTION 169.
Scope -
This Book governs the administration and adjudication of stall,
spaces, concessions and collection of rentals, fees and charges in the City's public enterprises.
SECTION 170. Market Administration - The City Treasurer shall exercise direct and
immediate supervision, administration and control over public markets and the personnel thereof
excluding those whose duties concern the maintenance and upkeep of the markets and its premises
in accordance with the following provisions and other pertinent rules and regulations:
a) Maintenance and upkeep of markets premises shall be under the supervision and control of
the City Environment and Natural Resources Offices;
b)
Maintenance of health and sanitation shall be under the control and supervision of the City
Health Office who shall enforce the pertinent provisions of the Sanitation Code of the
Philippines and City Health and sanitation ordinances;
c)
Maintenance of peace and order shall be under the direct control and supervision of the
Station Commander of the PNP.
SECTION 171. Administration, Control and Supervision -
The administration and
supervision of the collection activities in the City Markets including the standardization,
classification and/or grouping or regrouping of merchandise to be sold in the stalls, kiosks, spaces,
etc., and the direction, control and supervision of the Administrator, who is the Chief, Markets and
Slaughterhouse Division in the City Treasurer's Office, Markets-In-Charge, Market Inspectors and
Market collectors, and other market personnel are hereby vested in the City Treasurer except those
pertaining to the administrative control of the personnel of other departments and offices as
provided in the immediately preceding Section and those incident to the adjudication, assignment,
re-assignment or allocation of permanent compartments or booths which shall be vested in the
Market Committee as hereinafter provided.
The public markets shall be opened for the sale of articles permitted for sale therein from
four (4) o'clock in the morning until nine (9:00) o'clock in the evening everyday. However, meat
wagon and meat vendors may be permitted to enter before the opening hour, except for Iloilo
Terminal Market which shall open 2 gates, :fronting De Leon Streets and Rizal Pala-pala for 24
hours.
112
SECTION 172.
Duties of the Administrator or Chief Markets and Slaughterhouse
Division - There shall be a Chief, Markets and Slaughterhouse Division under the control,
supervision and direction of the City Treasurer who shall exercise direct supervision of all public
markets in the City of Iloilo. The City Treasurer, thru the Chief, Markets and Slaughterhouse
Division, shall detail for duty in the public markets of the City of Iloilo such personnel from the
Office of the City Treasurer as maybe necessary to carry out functions incumbent upon him and
for this purpose they shall be vested with the power to enforce the provisions of this Ordinance and
of all other ordinances, resolution, rules and regulations, governing the operations of public
markets. and by virtue hereof. all market personnel are required to obey the directions of the Chief.
Markets and Slaughterhouse Division. except the personnel under the City Engineer. the City
Health Officer. City Environment and Natural Resources. PNP and other City Offices. Provided.
ho\vever. t..liat only regular
emplo~,.ees
of the Office of the City Treasurer
ma~1be
assi?ncd or
designated collectors in public markets w.d slaughterhouse of the City.

For the purpose of this Section. "Regular Employees" are those employees who were
extended a permanent appointment duly attested by the Civil Service:
SECTION 173.
Market In-Charge And Other Market Personnel - The City Treasurer
shall assign a Market In-Charge for each Public Market who under the direct supervision of the
Chief. Markets and Slaughterhouse Division. shall be in-charge of the market to which he is
assigned. He shall be the custodian of all properties belonging to the Office of the City Treasurer.
and under the direction and supervision of the Chief. Markets and Slaughterhouse Division. shall
have supervision and control over all subordinate market employees who are assigned to the
market where he is In-Charge. He shall see to it that the stallholders arc provided with the
corresponding official receipts or cash ticket. evidencing payment of the stalls occupied by them.
In no case shall any person be assigned or may designated as Market-In-Charge of any of
the city public markets or the slaughterhouse. unless he is a career employee of the Office of the
City Treasurer with at least five (5 years experience in treasury works and must be a first grade or
second grade Civil Service Eligible.
SECTION 174. Exhibition of Cash Tickets and Qfficial Receipts- It shall be the duty of
the market stallholders. occuoants
of soaces
or kiosks to exhibit in oublic
view their cash tickets or
.
.
.
official receipts to facilitate inspection by the City Treasurer or his authorized representatives.
SECTION 175. Previous Authoritv of the Citv Treasurer - No nerson shall sell or offer
~
~-
for sale anv

markets or in anv- market stall. soace or kiosk
- article or merchandise in the oublic
.
-
~ithout
havinll
- . been nreviouslv
- authorized bv
- the Citv
- Treasurer or his reoresentative.
SECTION 176. Prohibiti.on to Throw Garbage - It is prohibited to throw garbage, refuse

or waste materials other than in the garbage cans provided for the purpose. In case responsibility
cannot be ascertained for unlawfully throwing such garbage, the occupant of the nearest stall,
space or kiosk shall be required to deposit the same in the garbage disposal area.
SECTION 177. Unlawful Deposit and 1llanufacture - It shall be unlavvfu! to deposit or

manufacture any kind of article or maintain pens for domestic fmvls. pigs and other a.11imals \Vitl1in
the Diemises
of the nublic
mruket.
.
.
SECTION 178. Unlawful cooking - It shall be unlawful to cook any food or commodity
Vvithin the nublic
market excent
in kiosk for carindcria. cafeteria or nlaces
for batchov
- which are
oermitted to cook in stove orovided Vvith chimneys or gas ranges or stoves.
SECTION 179. Bicycles Not Permitted -
Bicycles~ carts~
caritos and ai1v oti.1ier kind of
convevances
or vehicles shall not be ocrmitted
to enter the nublic markets.
.
SECTION 180. Prohibition on Sale -
No nerson shall sell or offer for sale fruits.
legumes. fish. domestic fowls. eggs. meat and native delicacies or " Chucherias" outside of the
oublic markets. or within a distance of l 00 meters from the market_ nrcmises. unless the said
buildin2"s.
articles or merchandise arc bcimr
- sold in nrivate
.
-
SECTION 181. Prohibition on Passa!!e Wavs - No nerson shall neddle. sell or offer for
- -
sale articles or merchai1dise in the nassage ways of nublic market which are intended for the
oconlc to oass along one section of the market to another.
SECTION 182 .Prohibition as Dwelling Place- No nerson shall be nermitted to nass the
night in the nublic markets nor shall any nai-t of the nublic markets be used as a dwcHii.1g nlace.
SECTION 183. Orderliness - All nrovisions. merchandise. goods or articles offered fOi
sale in the market shall be so ai-rai1!!ed as not to nrotmde:
that no nortion of the allevs.
shall be
- -
obstmcted. and that floor st<mds_ stalls and all other nlaces
or thin2"s
- - used for exnosin!I
- the same
-
can be casilv and nerfeetlv deaned. AH merchandise. and all other nlaces
or thin!!s
shall be nlaced
-
in such manner as the City Health Officer may direct.
SECTION 184. E--chibition of Goods - \Vhcnever ai1v- article shall be exhibited in anv-
nublic market. as if the san1e were intended for sale. whether sold. or not or dircctlv offered for
-
i ! t1
sale or not,. such exhibition shall be held and construed as exposure of the same for sale and offer
to sell within the meaning of this Code.
SECTION 185. Assignment to Section -
Vendors shall be assigned to sections,
according to the nature of the articles, intended for sale, and any attempt to occupy any stall for
any purpose other than that for which it was specifically assigned, shall render void any privileges
!ranted the staiiholdcrs. Helpers and vendors or sellers in public markets shall at all times treat
market customers or ourchasers wiih courtesy. Violation of ihis reauiremcnt shall be dealt with bv
comnetent authorities as the facts and circuJnstances of each case ma\: \Va.~a._~t.
SECTION 186. Peddiers or Hawkers - Peddlers Vi
_........_
... -.hf11..-.
~,..,.-
..........,...
........................
UUlJi .H .... iHUJ.1'-... ~l.:'J Vi
,......++_...... _
Vi_iC.i
for
~~!~
..:>U..i~
sa1d markets .
Lin-~
li.i~
'"".!?"'!""'!"""!~C"
i..i...i_t..1::......i\..-..:J
A"!'"
V.i
-...
~Ui
,...._,.........,. ....
_.......
.l
.............
.,
a\.tOiG
_,....._,..,,..,....
a ract1us ot
VU.i..iUlli~.:J..
,..,....
ii.lCi \..illl.i.lUl.:JcC
oiaer to
Iii
or Its ........
...
~1....;
'"".!~!'.'.'!.
\r"!,..-1uC.i1
i__jr"OTTTir..-..-_,....,
.J.l.U.VV.C... C.l.:l
~-~!d
u..i'-' .JUJU. \.Ji
uniust comnctition .
,.......,,.._,..,.
.... _'""_....
:tor
!'.""""!.!~
JU.l\,.,
the\.~
shall
11- . . . . . . .
11Vt U-C LJC:l.1-111Ll\;;..U li.i Ul\,;
'!"'!"'!:CJ."!"~'!"'C"
+--...... _ ..... .,..,_
.i..li.""-'-'""..l.:; .i...iV.i.H .H.J
~ ..'\.LJVJCU.
f~either
,....i...."jj _,..,. ............... - ...... -~.; ....... ,....,..,..
~-U.U.11
Ill
............ ,,
the
Ji..Ll.li
.......... -
........ -
...... ,...
\,.,V.llil .H~~.
or
..... '"'-,......t.. . . .
UVUUh'l
to
ot
be nem1itted to exnose
merchaI1dise on side \valks . courts cna!iO i or niace for the nassa2e

of the nubiic
markets of the Cir\-T
-
..
e1nn1o'\~ees
..
......
and no11cemen deta11ea 1n tne 'l1c1mtv er nub11c markets
. . .
. .
.
..
.. ....
.
sna11 ex.erc1se str1ct \/1rr1!a:_1ce on th1s matter a.:.id en; 01n
tJH~se nrov1s1ons~
S!rl-Cl
Neither shall anv nerson be nerm1ttec! to nedd!e. ha,:vk., se1L o!ter tor sa!e. or exnose tor sa!e aI1\-'
ai-t1c1c 1n the nassa2c \Vav"s
Oi
aisles of anv" nubiic market .
SECTION 187. J);dinition of the Term ;;.feat - 1he term meat" as herein used refers to
fresh meat from cow. carabao. QOat. sheen ai1d swine kiHed in the Citv Slau2htcrhouse.
- -
SECTION 188. Disaualiiication - Should a stalihoider be eiected from his staii for cause.
as nrovide-d foi in this Code he shail be disauaiificd from the lease of said staii or ruJ~l otl1er stall in
anv nublic market of the Citv for a ocriod of r..vo 1Z1 vears.
SEC I ION 189. Nuisance - r'',Ji ai-t:iclcs disniavcd

in anv
- nubiic market in violation of ai1v
.
nio\rision of this Code- or anv" rules and reeu.iations related to the martai!ement
of the Citv
-.
- I\faikets
or enternrisc shaii be deemed a nuisai-icc. ai1d it shall be the dut\'

of the Citv
.
- Treasurer and his
subordinates to take custodv
- of the saiue. In case the ai-ticles aie claimed \Vitl1in
there-after~ thc~;r
hours
their
safek~eeninf!~
shall be retlli11ed to the
uniess thev
\\~ere
O\\:ncr
martl1Ci
directed
b\I
of the time
_!!"!'!"'!.r!l'-"-"1""'!!~
------
---
...
'-~..'"!!
If the articles
h~rve
ma~
.
-
''"'t.uH
not deteriorated and are not claimed \vithin the- neriod
said articles shall be sold at Dttblic attction and the- nroceeds

hereof"'
.
.
1._-! "-'"'-'
1n
iTI
Health tJfficer \\. he

the Cint
-
also.. in his. discretion.. cause the criminal urosect1tion of the ftuiitv oartv. or
violation~
(24.l
unon
navment
of actual exnenses
incw-rcd
- -
so d.ctcrioratcd as to constitute a mc11acc
disr'sed of in the
against fLitt1rc
t\J:;cn~=four
.
of
SECTION 190. Loafing, Loitering and Begging Not Permitted - No person not having
lawful business in or about any public market shall idly sit, lounge, walk or lie in or about the
premises of the same nor shall any person beg, or solicit alms in or about any public market.
SECTION 191. Signboards - All meat vendors shall hang signboards showing the kind
of meat they are selling or offering for sale. No other kind of meat shall be placed under the
signboard other than shown thereon. The City Veterinarian or his authorized representative shall
see to it that the provisions of this Ordinance relative to the rules and regulations of the National
Meat Inspection Commission are complied with strictly.
SECTION 192. Obstruction - No person shall annoy or obstruct market employees in the
discharge of their duties; nor shall any person sit or lie on any market stall or table, stalls or play in
the market premises.
SECTION 193. Stray Animals - No dogs or other animals shall be left stray in any
public market and the City Veterinarian thru his subordinate are hereby empowered to catch such
stray animals and to impound them in the City Pound for disposition as in the case of other animals
impounded therein.
SECTION 194. Losses or Damages - The City shall not be responsible to stallholders for
any losses or damages which said stallholders may incur in public markets by reason of fire, theft,
or other cause, and any merchandise or property left in the public market during the hours the
public markets are closed shall be the duty of the City Treasurer and subordinate to exercise
reasonable diligence and care to prevent loss of private and public property therein, and may, for
this purpose, apprehend and turn over to the police any person or persons committing any offense
in the public markets.
SECTION 195. Risks of Market Occupants -
The City of Iloilo shall not be held
responsible for any damage or loss of articles or merchandise in the public markets that may be
occasioned by fire, theft, or other causes, and all such articles and merchandise deposited therein
during the time the markets are closed, shall be at the risk of the market occupants; Provided,
however, $at it shall be the duty of the policeman detailed thereat as guard to take such precaution
as maybe necessary to prevent any damage or loss to private property.
CHAPTER II - MAINTENANCE OF PUBLIC MARKETS

SECTION 196 General Maintenance ofPublic Markets a) Every public market shall be adequately lighted and ventilated, the ground surface shall be
properly drained and paved, and all stand, stalls, booths and markets fixture and buildings
116
shall be constructed in accordance with the necessary plans and specification recommended
by the City Treasurer and the City Health Officer duly approved by the City Engineer and
the City Mayor.
b) The lighting system, including regular meter reading, for all stall shall be directly connected
individually with Panay Electric Company and in no case shall the City of Iloilo be held
liable for any unpaid electric bill of any stallholder.
c) All electrical connection for market alleys, passage ways, and city offices shall be separate
connection and meter which shall be the responsibility of the City Government.
d)
Any vendor or occupant of market stall or kiosk who desires to have electric light
installation for his or her kiosk or stall shall furnish the materials and labor and that the
installation shall be under the direct supervision and approval of the City Electrical Engineer
in the City Engineers' Office.
e)
It shall be absolutely prohibited, except in the case when the electric light fails, for any
vendor or occupant of the kiosk, stall or market space to use any other kind of light except
that which is furnished by the Panay Electric Company
SECTION 197. Sanitary Maintenance - The provision of sanitary regulations provided
in the following sections and those which shall be promulgated by the City Health Officer duly
approved by the Sangguniang Panlungsod of the City of Iloilo for the sanitary maintenance of
public markets shall apply to all public markets, the slaughterhouse and other public enterprise in
this City.
a) No stallholders or any other persons shall place refuse on the floor, stalls or any place other
than the garbage receptacles provided for the purpose.
b) Each stallholder /occupant of any stall in City public Markets shall provide themselves with
a garbage receptacle and that the cleaning of market stall including the floor spaces and all
appurtenances thereto shall be done by the stallholders and their helpers during market hours.
All waste materials, garbage and refuse shall be placed by them in the garbage receptacles
provided in the preceding section without prejudiced to the City providing sufficient numbers
of laborers who shall be charged with proper cleaning of the public markets under the
immediate direction and responsibility of the City Environment and Natural Resource Officer
who shall see to it that the markets are maintained in clean and sanitary condition. All
activities incident to the cleaning of stalls as herein provided shall be under the direction and
supervision of the City Environment and Natural Resource Officer.
c)
No shanty or structure in the nature of an independent room shall be permitted to be put up or
f-
constructed in or about the public markets other than the building authorized for offices of
the marl<ets employees or other City purposes.
117
SECTION
198. Water - The water consumption of each stallholder shall be their
exclusive responsibility and directly connected to the main water pipeline of Metro Iloilo Water
District (MIWD). In no case shall the City Government be held liable for any unpaid water bill of
any stallholder. Provided, however, that the City shall provide water for the necessary
maintenance, sanitation and cleaning of public markets, slaughterhouse and other public
enterprises.
SECTION 199. Sectioning/ Division ofMarket Proper a) Every market shall be conveniently divided into sections according to the kinds of
merchandise offered for sale, and the sale of merchandise pertaining to one section shall not be
allowed in other sections: Provided, that the City Mayor for the good of the public may grant
temporary permit not to exceed thirty (30) days, to sell merchandise pertaining to one section into
another section until after said public good shall have been satisfied, but the power to be exercised
must be done with utmost prudence. Every stallholder shall have at his own expense, a signboard
which must be uniform in size and style, subject to the approval of the City Treasurer.
b) The term "market stalls" used in this Ordinance shall be understood to apply to any
allocated space or booth where merchandise is sold or offered for sale in any public market in the
City.
c) No person shall alter, disfigure, and/or change the structure of any stall or market
fixture without written permission from the City Treasurer which application shall be coursed thru
his authorized representative, the Chief, Markets and Slaughterhouse Division and a permit fee to
renovate in the amount of Two Hundred Pesos (P200. 00) shall be paid at the Office of the MarketIn-Charge.
CHAPTER III-ADJUDICATION OF MARKET STALLS

SECTION 200. Notice of Vacancy - Notice of vacancy of vacant or newly constructed
stalls shall be made by the City Treasurer for a period of not less than ten (10) days immediately
preceding the date fixed for their award to qualified applicants to apprise the public of the fact that
such stalls or booths are unoccupied and available for lease. Such notice shall be posted
conspicuously on the unoccupied stall or booth and on the bulletin board of the market. This notice
of vacancy shall be written on the following form:
118
NOTICE
Notice is hereby given that Stall
Building No.
- - - -of
the
Market is vacant or will be vacated

on_ _ _ _ _ _ _ _ _ _ _ _. Any person, 18 years of age or more and is not legally
incapacitated, desiring to lease this stalVbooth, shall file an application therefore on the prescribed
form (copies may be obtained from the Office of the City Treasurer during office hours and before
12:00 o'clock noon of
, 20
. In case there are more than one applicant, the award
of the lease of the vacant stall shall be determined thru drawing of lots to be conducted on
_ _ _ _, 20 __, at 12:00 o'clock noon at the Office of the City Treasurer, by the Market
Committee. This stall is found in the
of
---------Section and is intended for the sale
--------~
City Treasurer
c)
It shall be the duty of the City Treasurer to keep a register book showing the names and
addresses of all applicants for vacant stalls or booths, the numbers and descriptions of the
stalVbooth applied for by them and the date and hour of the receipt by the City Treasurer to
acknowledge receipt of the application setting forth therein the time and date of receipt thereof.
The application shall be substantially in the following form:
d)
Form of Application - The application shall be under oath. It shall be submitted to the
Office of the City Treasurer concerned by the applicant either in person or through his or her
attorney.
Official Form of Application:
APPLICATION TO LEASE MARKET STALL
Address
Date
The City Treasurer

City of Iloilo
Sir:
119
I hereby apply under the following contract for the lease of Stall No.
_ _ _ _ Market. I am
years of age, a citizen of the
of the
and residing at
Should the above-mentioned stall be leased to me in accordance with market rules and regulations.
I promise to hold the same under the following conditions.
1.
That while I am occupying or leasing this stall, I shall at all times have my picture
and those of my helper(s) conveniently framed and hang up conspicuously in the stall.
2. That I shall occupy the stall/table awarded to me provided that I have not been
thereafter declared disqualified pursuant to the Provisions of City Ordinance 399, as amended and
has not violated any of the terms and conditions provided in this contract;
3. That I shall pay a goodwill based on the following schedules:
p 15, 000. 00 -
PERIPHERAL SECTION
p 10, 000. 00 -
BACK OF PERIPHERAL
p 5, 000.00 -
ALL OTHER SECTION
4. That I hereby agrees and warrant that the leased market stall/table shall be used by me
exclusively for
business in accordance with the business being conducted
in the particular market section where I belong and I will hereby prohibit the use of the leased
market stall for any other purpose;
5. That I shall not thereafter enter into a partnership agreement with other persons, sublease, assign or transfer my privilege right over the lease premises or portion thereof and any
contract executed by me in favor of any party in violation hereof shall be null and void;
6. That I shall strictly comply with all the existing laws, ordinances; regulation or order
promulgated by the LESSOR arising from or regarding the use of occupation of the leased market
stall/ table, provided further that I, likewise binds myself to comply with such laws, ordinances,
regulations and orders that maybe thereafter promulgated or enacted by the LESSOR in connection
with the use and occupation of his stall/table.
7. That I shall religiously pay my light and water fees each month when due and in the event
I fail to pay my said fees for at least one month, my light and water connection shall be
immediately disconnected without prejudice to the closure of my stall;
8.
That I shall not introduce any repair, improvement, disfigure or make any alteration in
the stall/table or cause any changes in the electric and plumbing installation without the prior
written consent of the City Treasurer and the City Engineer;
120
9. That I shall not bring or store inside the leased stall any inflammable or explosive goods or
article which may expose the leased stall to fire or increase fire hazard. That I will likewise
prohibit to use the same for dwelling at night, cook any food or commodity within the leased stall
except in stalls for carinderia, eatery or cafeteria;
10. The LESSOR thru its duly authorized representative shall have the right to inspect the
leased stall at any reasonable hour of the day;
11. That I shall at all time display conspicuously inside the leased stalls my business permit
granted by the LESSOR;
12. That I hereby bind myself to provide trashcans for the respective stall and to maintain
cleanliness and order in my respective stalls/tables;
13. In case of violation of any of the foregoing terms and conditions, the LESSOR shall have
the right to summarily eject me without the need of any court proceedings and I hereby agree to
vacate the leased stalVtable.
Very respectfully,
Applicant
TIN NO. - - - - -
SUBSCRIBED AND SWORN to before me in the City of Iloilo, Philippines, this

___day of _ _20_. Applicant-affiant exhibiting to me his/her Res. Cert. No.
_ _ _ _ _ _issued on
at
Philippines.
Official Title
SECTION 201. Registry Books/or Applicants-It shall be the duty of the City Treasurer
or his authorized deputy to keep a register books showing the names and addresses of all
applicants for the vacant stalls, the numbers and descriptions of the stalVbooth applied for by them
and the date and hour of the receipt by the Treasurer to acknowledge receipt of the application
setting forth therein the time and date of receipt thereof.
SECTION 202. Preference to the Filipino Applicants - Only citizen of the Republic of
the Philippines who are not otherwise legally disqualified or incapacitated can lease market stalls,
booth or kiosk in public markets in the City of Iloilo.
121
SECTION 203. Market Committee - There is hereby created in the City of Iloilo, a
Market Committee, whose duty is to conduct the opening of bids and the drawing of lots in
connection with adjudication of vacant or newly constructed stalls or booths in the City markets as
prescribed herein, and certify to the City Treasurer the results thereof.
SECTION 204. Composition of Market Committee - The Committee shall be composed

of the City Treasurer as Chairman, and a representative of the City Mayor, a representative of the
Sangguniang Panlungsod, who is the Chairman of the Committee on Markets and Slaughterhouse,
the City Assessor representing the Secretary of Finance, the City Legal Officer or his
representative and representative of the Market vendors to be appointed by the City Mayor upon
recommendation of the City Treasurer, members. In case where the deliberation of the Market
Committee results in a tie vote, the decision of the City Treasurer shall prevail. The City Mayor
shall execute and sign the lease contract in behalf of the City for any stall awarded to the
stallholder as approved by the Market Committee.
SECTION 205. Mode of Adjudication of Stalls to Qualified Applicants - Applicants

who are Filipino citizen shall have preference in the lease of public market stalls. If on the last day
set for filing applications, there is no application from a Filipino citizen, the posting of the Notice
of Vacancy prescribed above shall be repeated for another ten-day (10) period. If after the
expiration of that period there is still no Filipino applicant, the stall affected may be adjudicated to
any alien applicants, who filed his application first. If there are several alien applicants, the
adjudication of the stall shall be made thru drawing of lots to be conducted by the Market
Committee. In case there is only one Filipino applicant, the stall or booth applied for shall be
adjudicated to him. If there are several Filipino applicants for the same shall stall, adjudication of
the stall shall be made thru drawing of lots to be conducted by the Market Committee on the date
and hour specified in the Notice. The result of the drawing of lots shall be reported immediately by
the Committee to the City Treasurer for appropriate action.
SECTION 206. Lease Contract ofStalls
LEASE CONTRACT
KNOW ALL MEN BY THESE PRESENTS:
This CONTRACT made and executed by and between:
The CITY OF ILOILO, represented by _ _ _ _ _ _, in his capacity as Mayor of
Iloilo City, herein after known as the "LESSOR"
!hi/
-AND-
122
fvv
of legal age, Filipino, married/ single and resident

- - - - - - - - - - - - - ' P h i l i p p i n e s , herein known as the "LESSEE"
of
WI TN E S E TH : ThatThe City of Iloilo is the owner of Stall No.

- - - - -Market;
located at _ _ _ _ _ _Section of the
That I have applied to lease the said market stall and was duly adjudicated to me by the
Market Committee of Iloilo City.
FOR AND IN CONSIDERATION of the Certificate of Award of the above described
market stall/table issued by the City of Iloilo in my favor, I hereby leases unto the City of Iloilo
Stall ff able No. _ _located at the
Section of the
Market subject
to the following terms and conditions:
1. That I shall occupy the stall/table awarded to him/ her provided that he I she has not been
thereafter declared disqualified pursuant to the Provisions of City Ordinance 399, as amended and
has not violated any of the terms and conditions provided in this contract;
2. That I shall pay a goodwill based on the following schedules:
p 15, 000. 00 p 10, 000. 00 p 5, 000.00 -
PERIPHERAL SECTION
BACK OF PERIPHERAL
ALL OTHER SECTION
3. That I hereby agrees and warrant that the leased market stall/table shall be used by me
exclusively for
business in accordance with the business being conducted
in the particular market section where he/she belong and that I will hereby prohibit the use of the
leased market stall for any other purpose;
4. That I shall not thereafter enter into a partnership agreement with other persons, sublease, assign or transfer my right over the lease premises or portion thereof and any contract
executed by me in favor of any party in violation hereof shall be null and void;
5. That I shall strictly comply with all the existing laws, ordinances, regulation or order
promulgated by the City of Iloilo arising from or regarding the use of occupation of the leased
market stall/table, provided further that I shall, likewise bind myself to comply with such laws,
ordinances, regulations and orders that maybe thereafter promulgated or enacted by the City of
Iloilo in connection with the use and occupation of my stall/table
6. That I shall religiously pay his/her light and water fees each month when due and in the
event I fail to pay my said fees for at least one month, my light and water connection shall be
immediately disconnected without prejudice to the closure of his stall;
7. That I shall not introduce any repair, improvement, disfigure or make any alteration in
the stall/table or cause any changes in the electric and plumbing installation without the prior
written consent of the City Treasurer and the City Engineer;
8. That I shall not bring or store inside the leased stall any inflammable or explosive goods
or article which may expose the leased stall to fire or increase fire hazard. That I will likewise
prohibit the use of the same for dwelling at night, cook any food or commodity within the leased
stall except in stalls for carinderia, eatery or cafeteria;
9. The City of Iloilo thru its duly authorized representative shall have the right to inspect the
leased stall at any reasonable hour of the day;
10. That I shall at all time display conspicuously inside the leased stall my business permit
granted by the City of Iloilo;
11. That I shall personally administer his/her leased stall/table and in case I will engage the
service of a helper I must personally conduct business and be present at the leased stall/table and
any violation hereof on the part of my helpers shall be deemed with his/her knowledge and assent;
~
123
12. That I hereby bind myself to provide trashcans for the respective stall and to maintain
cleanliness and order in my respective stalls/tables;
13. In case of violation of any of the foregoing terms and conditions, the City of Iloilo shall
have the right to summarily eject me without the need of any court proceedings and that I hereby
agree to vacate the leased stall/table.
IN WITNESS WHEREOF, the parties have hereunto signed this Contract of Lease this
_ _ _day of _ _,20_ _, at Iloilo City, Philippines.
CITY OF ILOILO
LESSOR
LESSEE
CTCNO.
Issued on :
At
BY:
CITY MAYOR
CTCNO :
Issued on :
At Iloilo City
SIGNED IN THE PRESENCE OF:
AND
REPUBLIC OF THE PHILIPPINES)
OF
ILOILO
) Sc.
CITY
x ---- --- -- -- ----- ----- --- -x

20 _ , personally appeared above-named persons
BEFORE ME, this _ _day of
with their respective Community Tax Certificate, known to me to be the same persons who
executed the foregoing instrument and who acknowledges that the same is their own voluntary act
and deeds.
This instrument consist of three (3) pages including this page whereon this acknowledgement is
written, has been signed by the party and witness on each every page hereof.
WITNESS MY HAND and SEAL
Doc. No.
Page No.
Book No.
Series of20
SECTION 207. Appeals - Any applicant who is not satisfied with the adjudication made
by the Market Committee of the stall applied for may file with the Secretary of Finance an appeal
within fifteen (15) days from the date of the adjudication thru the City Mayor, who may submit
such comment and recommendation as he may desire to make on the matter within thirty (30) days
from receipt of the appeal. The decision of the Secretary of Finance in such case shall be final.
124
CHAPTERIV-STALLSOCCUPANCY
SECTION 208. Requisite After Grant of Stalls - The successful applicant shall furnish
the City Treasurer two pieces of his or her picture immediately after the award of the lease. It shall
be the duty of the Treasurer to affix copy of the picture to the application and another copy to the
record card kept for the purpose.
SECTION 209. Vacancy ofStall Before Expiration of the Lease- Should for any reason
a lessee discontinue or be required to discontinue his/her business before his/her lease of the stall
expires such stall shall be considered vacant and its occupancy thereafter shall be dispensed of in
the manner prescribed in this Chapter.
SECTION 210. Partnership with Stal/holder - A market stallholder who enters into
business with any party after he had acquired the right to lease such stall shall have no authority to
transfer to his partner (s) the right to occupy the stall. Provided, however, that in case of death or
any legal disability of such stallholder to continue in his business occupying the stall for a period
of not exceeding sixty (60) days within which to wind up the business of the partnership. If the
surviving partner is otherwise qualified to occupy a market stall under the provisions hereof, and
the spouse, parent, son, daughter or relative within the third degree of consanguinity or affinity of
the deceased is not applying for the stall he shall be given the preference to continue occupying the
stall or booth concerned if he applies therefore.
SECTION
211. Death, Disability or Incapacity of StaUholder - Upon the death,
disability or incapacity of the lawful holder of a stall(s) in the public markets of the City of Iloilo,
all his rights and privileges previously acquired shall be transmitted in the following order;
1. surviving spouse
2. legitimate children
3. the father or mother of the occupant of the stall and
4. relative within the sixth degree of consanguinity.
SECTION 212 Lessee to Personally Administer Stall -
Any person who has been
awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy,
administer and be present personally at his/her stall(s) or booth(s). Provided, however, that he/she
may employ helpers who must be citizens of the Philippines, including but not limited to the
spouse, parent and children of the stallholder who are actually living with him and who are not
disqualified under the provisions hereof; Provided further, that the persons to be employed as
helpers shall, under no circumstances, be persons with whom the stall helper has any commercial
;nu
125
relation or transaction. Violation of this Section is sufficient ground for cancellation of the lease
and ejectment of the stallholder.
SECTION 213. Number of Stalls Leased to Each Family - Number of stalls leased to
each family shall not exceed one. No family shall be allowed to have more than one stall.
SECTION 214. Dummies, Su/J..Lease of Stalls- In any case where the person, required
to be the holder or lessee of a stall or booth, in the public market, is found to be in reality not the
person who is actually occupying said stall or booth, the lease shall be cancelled and the
stallholder ejected. If upon investigation such stallholder shall be found to have sub-leased his or
her stall or booth, to another person or to have connived with such person so that the latter may for
any reason not be able to occupy the said stall or booth said lease shall also be cancelled and the
stallholder ejected. The stall shall be declared vacant and adjudicated accordingly.
SECTION 215 Prohibitions. - No person suffering from any communicable disease shall
be permitted to engage in business in any public market or may be employed therein in any
capacity.
SECTION 216. Forward Movement - When a stall or series of stalls become vacant, the
adjoining stallholders shall have preference to the lease or occupation of the vacant stall(s) in
which case the occupant of stall located in the line stall(s) concerned, may move forward toward
the comer stall; Provided, however, that this section shall not apply to stallholders who are not
citizens of the Philippines. Provided, furthermore, that the total number of stallholders in a given
line of stall,, half are entitled to move toward the right when all of the vacant stall(s) are on their
right; the other half toward the left comer should contrary be the case; and Provided finally, that
the right to move toward the comer on stalls vacated only and be expressly waived, in which case,
the stallholders immediately next to the stallholders refuses to move forward, may occupy the
stall(s) not occupied.
SECTION 217. Occupation of Stalls. - Stallholders shall not be allowed to occupy stalls
or space other than those leased to them, and it shall be the duty of the Market In-Charge and his
subordinates to enforce this prohibition and apply, in proper cases, the penalty provided in Section
212 and 213 for offending stallholders.
126
CHAPTER V -MARKET FEES AND RENTAL RATES

SECTION 218. Collection of Fees or Rentals - The City of lloilo may collect fees or
rentals for the occupancy or use of the public markets and premises in accordance with this
Chapter.
SECTION 219. Rentals for Fixed Stalls - Every legitimate occupant renting stalls in City
public markets shall be charge with rentals for stall occupancy in accordance with the
rate/schedules prescribed in this Chapter.
SECTION 220. Market Fees - The City of Iloilo may collect fees or rentals for the
occupancy or use of public markets and premises in accordance with this Chapter, provided,
however, that the market fee must be paid in advance before any person can sell, or offer to sell,
commodity or merchandise within the public market and its premises.
a. In lieu of the regular Market Fees based on the space occupied, a Market Entrance Fee shall
be imposed on all vendors for any commodity or merchandise being brought into the public
market for sale on the basis of weight, bundle, sack, can, cartload, or any other convenient
unit of measures.
b. Cash ticket shall be issued to the vendor buying the same and his name shall be written on
the back thereof. The cash ticket shall pertain only to the person buying the same and shall be
good for the space or spaces of the market premises to which they are assign 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 cash tickets if he desires to sell in the same
place occupied by the previous vendor.
c. Any person who occupies space, stand or booth in the public markets, except occupant
provided in Section 211 hereof shall pay market fees in accordance with the rates by square
meter of the space occupied as provided in Section 221.
SECTION 221. Market Entrance Fees -
There shall be collected as entrance fees in the public
markets of the City oflloilo:

a.)
Entrance fees in Public Markets of the City.
1. For every big basket or boltohan of Banana ( Sab-a) - - - - - - - - - - - - - --
p 7.00
Balangon, tondal and the likes - - - - - - - - - - - - - -- - - - - - - - - - - - - - -- -
8.00
One-half (1/2) boltohan - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - -
5.00
2. For every sack of coconut- - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - -
10. 00
3. For every piece of ubod- - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - -
8.00
~
127
4. For every sack of atwitis - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -
5.00
5. For every piece of buri bag - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
.50
6. For every piece of big basket (Caing) - - - - - - - - - - - - - - - - - - - - - - - -
2.00
7. For every piece of big basket (Tabungos) - - - - - - - - - - - - - - - - - - - - - -
5.00
8. For every basket ofbatuan, radish Sawali, amargoso containing 50 kilos -
5.00
9. A mat (Amacan) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -
5.00
10. For every caing of melon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10.00
11. For every caing of sandia, honey dew - - - - - - - - - - - - - - - - - - -- - - - -
10.00
12. For every case of grapes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
13. For every case of apples, pears, oranges - - - - - - - - - - - - - - - - - - - - - -
10.00
14. For every box oflanzones - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10.00
15. For every 100 pieces of fresh eggs - - - - - - - - - - - - - - - - - - - -- - - - - - -
5.00
I 6. For every sack of rice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7.00
17. For every sack of sugar - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
700
18. For every sack of charcoal - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
I 9. For every bundle of fire wood - - - - - - - - - - - - - - - - - - - - - - - -- - - - - -
2.00
20. For every head oflive chicken - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.00
21. For every sack of dressed chicken - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
22. For every head of duck and other fouls - - - - - - - - - - - - - - - - - - - - - - - -
2.00
23. For every can (5 gallon container of tuba) - - - - - - - - - - - - - - - - - - - - - -
2.00
24. For every batiya - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.00
25. For every head of goats/ sheeps and the likes - - - - - - - - - - - - - - - - - - - -
5.00
26. For every head of piglets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7.00
27. For every head of pig - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12.00
28. For every head of lechon pig - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
15. 00
29. For every sack/box of Bagoong (Salted shrimp) - - - - - - - - - - - - - - - - - -
7.00
30. For every sack of mongo beans - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7.00
31. For every bundle of Kangkong leaves - - - - - - - - - - - - - - - - - - - - - - - - -
1. 00
32. For every box of candies (5 gallons caps) - - - - - - - - - - - - - - - - - - - - - - -
5.00
33. For every piece of live birds (big) - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.00
34. For every piece oflive birds (small 100 pieces) - - - - - - - - - - - - - - - - - -
4.00
35. For every can of vinegar (5 gallon Container) - - - - - - - - - - - - - - - - - - - -
5.00
36. For every sack of salt - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
37. For every caing of tomatoes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7.00
38. For every box of tomatoes - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
39. Fishes (1st class such as bangus, tanigue, Alimosan, bulgan, badlon, kikikero,
128
Panit,gingaw and all the fresh fishes) - - - - - - - - - - - - - - - - - - - - P 12.00/banyera

00
40. Fishes (2 class) - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - 7. 00/banyera

41. Other sea products - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - 5. 00/banyera
42. For every box of dried fish containing 50 kilos - - - - - - - - - - - - - - - - - - -
7 .00
43. For every sacks of shell, lamperong,Hipon, or bago-ong - - - - - - - - - - - -
5 .00
44. For every sack of talaba - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/sack

45. For every sack of Diwal Shells - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
46. Crabs, locon, lobsters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12. 00/banyera
4 7. Locon (second class) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00/banyera
48. For every box of dried squids containing 30 kilos - - - - - - - - - - - - - - - -
10. 00
49. For every bundle ofpancit and bijon containing 12 kilos - - - - - - - - - - - -
3. 00
50. For every bundle of sotanghon containing 12 kilos - - - - - - - - - - - - - - -
3.00
51. Tube Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -
2. 00/sack
52. Ice - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - 1. 00/block

53. Root crops, (camote, cassava, gabi, budiawe, singkamas) - - - - - - - - - - - 7. 00/sack
54. Potatoes, carrots, sayote (small) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5. 00/sack
55. Potatoes, carrots, sayote (bigO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
56. Onions, garlic and the like (small) - - - - - - - - - - - - - - - - - - -- - - - - - - - 5. 00/sack
57. Onion, garlic and the like (big) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7. 00/sack
58. For every piece of jackfruit (ripe) - - - - - - - - - - - - - - - - - - - - - - - - - -
5. 00/piece
59. For every piece of jackfruit (Vegetable)- - - - - - - - - - - - - - ~ - - - - - - -
2. 00/sack
60. For every box of papaya (ripe) - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00
61. For every caing of raw papaya (vegetable) - - - -- - - - - - - - - - - - - - - -
5. 00/caing
62. For every ganta of peanut - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - -
7. 00/ganta
63. For every sack of kadyos (fresh) - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00/sack
64. For every sack of unhusk com (fresh) - - - - - - - - - - - - - - - - - - - - - -
7. 00/sack
65. For every sack of com grits - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00/sack
66. For every caing of Mango (small) - - - - - - - - - - - - - - - - - - - - - - - - -
5. 00/caing
67. For every caing of Mango (big) - - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00/caing
68. For every caing of native fruits (avocado, atis, santos, duhat, sarguelas,
pomelo, camonsil, chico and the likes) - - - - - - - - - - - - - - - - - - - - - -
7. 00/caing
69. For every rebagan of native fruits - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
70. For every piece of pineapple - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
0. 50
71. For every piece of empty flower pot (Small) - - - - - - - - - - - - - - - - - - - - -
0. 50
72. For every piece of empty flower pot (Big) - - - - - - - - - - - - - - - - - - - - - -
2. 00
129
73. For every dozen of fresh flowers such as Rose and Dahlia - - - - - - - - - - - - -
2.
00
74. For every box of soap - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
75. For every sack of squash - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7. 00
76. For every sack of cement - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
77. For every sack of Relief Clothing - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
25. 00
78. For every sack of Feeds - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
79. For every sack of Chicken by products such as liver, legs, gizzard, etc. - - -
10. 00
80. For every sack of Slippers - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10. 00
81. For every ream of cigarette - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5. 00
82. For every bundle of banana leaf - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
83. For every sack of Coconut Husk (bunot)- - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
84. For every container of Cooking Oil - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5. 00
85. For every box of canned goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5. 00
86. For every sack of flour - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2. 00
87. For every container of Soy Sauce (5 gallon container) - - - - - - - - - - - - - - - -
5. 00
88. For every piece of empty sack - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
0.25
89. For every piece of chopping board (tapalan) - - - - - - - - - - - - - - - - - - - - - - -
1.00
90. For every piece of kalan - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1.00
91. For every bundle of plastic - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.00
92. For every sack of cleanser - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2.00
93. Foreverybundleofrattan
2.00
----------------------------------
94. For every sack of barbeque stick- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4.00

95. Foreverysackofpebbles
----------------------------------
2.00
96. For every 100 pieces of quail eggs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00

97. For every tray of bread
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
98. For every case of soft drinks - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00

99. For every case of beer
100. For every box ofliquor
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00
- - - - - - - - - - - - - - - - - - .. - - - - - - - - - - - - - - - - 5.00
101. For every sack of sago - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5.00
102. For every sack of cabbage (regular size)- - - - - - - - - - - - - - - - - - - - - - - - -
5.00
103. For every large sack of cabbage - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7.00

104. For every box of noodles such as maggi etc.- - - - - - - - - - - - - - - - - - - - - - -
5.00
105. For every packed (10 kgs.)ofprocessed products such as hotdog, tocino, etc.
5.00
106. For every box of shampoo - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 107. Others not herein-above mentioned per unit/sack- - - - - - - - - - - - - - - - - - - -
130
2.0r
5.00
Fees on Space Occupied in Public Market per day:

1.
2.
3.
4.
Rice, vegetables, fruits, etc. (transient) - - - - - - - - - - - - - - - - - - - - - P 2.00/sq. m.

Meat (transient) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3.00/sq. m.
Chicken (live and dressed) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3.00/sq. m.
Salt per sack containing 5 gantas - - - - - - - - - - - - - - - - - - - - - - - - - - - -2.00/sq.m.
5. Dry goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
6. Dried Fish - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
7. All others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2.00/sq.m.
SECTION 222. Rate of Rentals - There shall be paid to the City of Iloilo daily or
monthly rentals of stalls/spaces in the city Public Markets, as follows:
MARKET SPACE RENTAL RATES PER SQUARE METER PER DAY.

A. CENTRAL MARKET:
CLASS
No.of
Stalls
A
B
32
40
8
161
200
42
p 2.25
1.95
1.50
A
B
26
24
6
125
120
31
2.30
1.95
1.50
A
B
18
8
16
127
73
140
2.30
1.95
1.50
A
B
106
96
32
403
353
124
3.90
3.50
3.15
A
B
93
80
26
470
387
121
2.70
2.25
1.95
6. Eateries
28
302
2.30
7. Groceries
A
B
29
26
17
140
113
77
2.30
1.95
1.50
8. Dry Goods
36
274
2.30
9. Meat
A
B
66
70
304
288
5.40
SECTION
1. Rice and Grain
2. Dried Fish
3. Varieties
4. Fish
5. Fruits and Vegetable
131
AREA
(sq. m.)
Rate per
sq.m.
5.10
36
147
4.70
10. Stores
68
1383
3.90
11. 2ND Floor
956
3.15
B. TERMINAL MARKET
SECTION
No. of
Rate per
Stalls
(sq. m.)
p
1.
Peripheral
88
2.
Back of Peripheral
90
1.80
3.
Variety
68
1.50
4.
Fruits and Vegetables
I64
1.50
5. Eateries
40
1.50
6. Dry Goods
36
5.50
7. Grocery
34
1.50
8. Rice and Grains
34
1.50
9. Dried Fish
34
1.50
I 0. Coco Grinder
34
1.50
II. Annexes
50
1.50
I2. 2d Floor
2.60
1.80
13. Poultry
42
3.75
I4. Meat
56
4.50
15 Fish
112
3.25
C. LAPAZ MARKET:
Rate per
sq.m.
SECTION
I.
Peripheral Stalls
2.
Class B
P2.00
1.80
132
3.
Class C
1.50
4.
Meat
4.35
D. JARO MARKET (BIG AND SMALL)

SECTION
Rate per Sq. m.

p 1.80
1.50
1.20
1. Peripheral Stalls
2. Class B
3. Class C
E. MANDURRIAO, AREVALO AND MOLO MARKETS

SECTION
Rate per Sq. m.

p 1.80
1.50
1. Peripheral Stalls
2. All Other Stalls
CHAPTER VI - FISH INSPECTION FEES

SECTION 223. Imposition of Fees - The City of Iloilo shall impose and collect the
following fish inspection fees:
a. For the inspection of fish having the length of 6 inches or more, alimango, kasag, lukon,
pasayan, squid P 1.00/kilo or P 20. 00/box having an average weight of30 kilos.
b. For the inspection of all other fish and sea products including kalampay, hipon and sapsap
not included in Sub-Paragraph above P 1.00/kilo or P 10.00/box having an average
weight of 20 kilos. Provided, however, that the City market collector or Fish Inspector,
when performing the duties required by virtue hereof shall annotate in the official receipt
the facts of the inspection of the kind and weight of the thing inspected.
CHAPTER VII - SLAUGHTERHOUSE

SECTION
224 Slaughterhouse Fees - The City of Iloilo shall collect fees.. for the
slaughterhouse of animals and poultry or the use of corrals in accordance with the provisions of
this Chapter.
SECTION
225 Permit Fee to Slaughter (City Veterinary) - Before any animal is
slaughtered for public consumption, a permit therefore shall be secured from the City Veterinwian
133
concerned or his duly authorized representative and the corresponding fee collected by the City
Treasurer or his deputy in the amount provided, as follows:
Private
Public
Consumption
Large or small cattle - - - - - - - - - - - - - - .. - - - - - - - - - - - - Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sheep, goats - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
P 30. 00/head
25. 00/head
10. 00/head
P 25. 00/head
20. 00/head
5. 00/head
SECTION 226. Rate of Slaughterhouse Fees - Slaughterhouse fee shall be collected for
the use of slaughterhouse facilities maintained by the Iloilo City Government.
Large cattle (carabao, horse) not less than 150 kilos - - - - - - - - - - - - - - - - P 50. 00/head
Small (149 kilos and below) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40. 00/head
Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 50/kilo
Goats - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 40/kilo
Sheep-------------------------------------------------- 0.40/kilo
Others (including fowl) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0.30/kilo
SECTION 227. Place of Slaughter - The slaughter of any kind of animal for sale or
consumption of the public shall be done only at the City Slaughterhouse. The slaughter of animals
intended for home consumption may be done elsewhere except large cattle: Provided, that the
animal slaughtered should not be sold or offered for sale.

Violation of this provision shall be, upon conviction, fined for not less than P 1, 000.00
nor more than P 5, 000.00 or imprisonment of not more than six (6) months, or both, upon the
discretion of the Court.
SECTION 228. Post Mortem Fee - There shall be collected for each kilogram of animal
or poultry meat, including tongue, heart, and liver of any animal or poultry a Post Mortem fee of:
a.
b.
c.
d.
Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P
Hogs--------------------------------------------Goats/Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Poultry--------------------------------------------
0. 25/kg.
o. 20/kg.
0. 15/kg.
0. 10/kg.
SECTION 229. Requirements for the Issuance of Permit for the Slaughter of Large
Cattle - Upon the issuance of the permit to slaughter, the large cattle shall be slaughtered at the
City Slaughterhouse. Before issuing permit for the slaughter of large cattle, the Treasurer or his
deputy shall require for branded cattle the production of the certificate of ownership if the owner is
the applicant, or the original certificate of ownership and the certificate of transfer showing title in
the name of the person applying for the permit if he is not the original owner.
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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 collectible therefore. For
unbranded cattle that have not yet reached the required age for branding, the Treasurer or his
deputy shall require evidence satisfactory to him regarding the ownership of the animal for which
pennit to slaughter has been requested. For unbranded cattle of the required age, the necessary
owner's certificate and transfer certificate shall be issued the corresponding fees collected therefore
before the permit is granted. The following rate shall apply:
1. Certificate of ownership - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00
2 .Certificate of transfer - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50.00
SECTION 230. Co"al Fee - Fees at the rates herein fixed, per day or fraction thereof
maybe collected for the animals to be slaughtered which are deposited and kept in the corral
owned by the City of Iloilo, at the following rates:
Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 20. 00/head
10. 00/head
Hogs , goats, sheeps - - - - - - - - - - - - - - - - - - - .. - - - - - - - - - - - - - - - - Others----------------------------------------------5.00/head
SECTION 231. Meat Delivery Fee/ Hauling Fee - There shall be collected meat delivery
fee for animals or poultry slaughtered in the City Slaughterhouse, at the following rates:
Large Cattle - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - P 50. 00/head

Hogs, goats, sheeps - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35. 00/head
Others - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 0. 20/head
SECTION 232. Slaughter Fee - Slaughterhouse fee for killing, dehairing, dehiding,
defeathering and eviscerating the following animals and poultry is hereby fixed in accordance with
the following rate:
a. Large Cattle (carabao, horse not less than
150 kilos above - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - p 1. 00/kg.
1. 30/kg.
Below 150 kilos - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. 50/kg.
b. Hogs - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2. 00/kg.
c. Goats
--------------------------------------------2. 00/kg.
d. Sheep ---------------------------------------------0. 40/kg.
e. Others (including fowl) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SECTION 233. Ante Mortem Fee - Fee for the examination of animals and fowls by the
City Veterinarian or his deputy prior to slaughter. Animals shall be prevented from being
slaughtered if found with a disease or in an abnormal condition:
.. Large Cattle _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ p
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o.
25r
b. Hogs----------------------------------------------c. Goats/Sheep - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - d. Fowls - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
0. 20/kg.
0. 15/kg.
0. 10/kg.
CHAPTER VIII - BUS TERMINAL

SECTION 234. This chapter shall govern the imposition and collection of taxes, fees and
other charges in public bus terminals.
SECTION 235. The following Bus Terminal Fees are hereby imposed and shall be
collected, as follows:
p 30. 00/trip
a) Trucks with seating capacity of 30 persons and below - - - - - - - - - - - - - b) Trucks with seating capacity of 31 persons and above - - - - - - - - - - - - - - - 60.00/trip
15.00/trip
c) PUJ - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SECTION 236. Aside from the usual local taxes payable by person and business, there is
hereby imposed a concessionaire fee on business within the bus terminal not otherwise imposed in
the preceding section as follows:
Carinderia, cafeteria, restaurant - - - - -- - - - - - - - - - - - - - - - - - - - - - - - P 2.00/sq. m./day
General merchant - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5.00/sq. m./day
Others such dealers including dealers on Agricultural machineries, LPG and other
Products or merchandise - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - 4.00/sq. m./day
SECTION 237. The City Treasurer shall designate the Bus Terminal In-Charge and such
personnel necessary for the operation of the enterprise and the collection of City Taxes, fees and
charges therein.
CHAPTER IX- FLEA AND NIGHT MARKET

SECTION 238. The City of Iloilo may, by Ordinance, create, fix and regulate flea and
night market as well as ambulant vending in any City Street or designated thoroughfare.
SECTION 239. In pursuant to the provision of the immediately preceding Section, the
Sangguniang Panlungsod shall fix the rates of taxes, fees and charges after calling for a public
hearing on any proposal under this Chapter.
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BOOKV
ADMINISTRATIVE PROVISION
CHAPTER I- PAYMENTS OF PERMITS AND LICENSES
SECTION 240. License Necessary - It shall be unlawful for any person to open any
business, trade or calling, or begin any profession from which taxes, fees or charges and/ or
rentals, as authorized to be levied and collected under R.A. 7160, otherwise known as the LOCAL
GOVERNMENT CODE OF 1991, in the City of Iloilo without first paying and obtaining a
Mayor's Permit, License or Privilege Tax or to continue the operation of the same for the ensuing
year and have any stock in trade without first paying the graduated or fixed taxes, fees or charges
or rentals imposed under this Ordinance.
SECTION 241. Invalid Payments - Any tax, fee or charges paid in any locality outside
the City of Iloilo for any business, occupation, trade or calling which is required to be paid in Iloilo
City under the provisions of this Ordinance shall be invalid within the jurisdiction of this City and
the same shall not be used as a license to operate any business in the City of Iloilo.
SECTION 242. Barangay Clearance - No license or permit for any business or activity
may be issued unless a clearance is first obtained from the Barangay where such business or
activity is located or conducted. The back portion of the said clearance should contain a sketch of
the applicant's exact location of business duly signed by the Punong Barangay The application for
clearance shall be acted upon within seven (7) working days from the filing thereof. In the event
that the clearance is not issued within the said period, the City Mayor may issue the corresponding
City License or permit. Provided, however, that the applicant shall execute an affidavit attesting to
that fact.
SECTION 243 Permits to be Displayed Conspicuously - All licenses, privilege
tax
receipt and permit issued to a taxpayer under the provision of this Code must be displayed by the
licensee in a conspicuous place in his office, store or business establishment. In the case of a
peddler or traveling agents or other persons having no fixed place or business, such permit and
receipt shall be kept in the physical possession of the holder. In the case of delivery van or truck,
the City sticker issued to the taxpayer shall be pasted for display on the right hand side of the
windshield. Vehicles subject to night parking fees shall also display the City Sticker on the
windshield. Failure to do so shall be deemed unlawful and shall be penalized as herein provirk/#
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SECTION 244. Separate License or Permit for Dif]'erent Kinds of Business or
Establishment - In case a person desires to conduct the same kind of business or trade in another
place or establishment within the City, in addition to or aside from the place specified in his
license or permit, he shall secure a separate license or permit for such additional business or trade
and pay the corresponding tax or fee specified and imposed in this Code. Except as otherwise
provided in this Code, if a person desires to engage in more than one kind of business, trade,
occupation, or calling, he shall pay the tax or fee imposed on each separate or different kind of
business, trade, occupation, or calling, notwithstanding the fact that he may conduct or operate all
such distinct businesses, trade, occupations, or calling in one establishment only.
SECTION 245 Registration of Name or Style with the City Treasurer - Every person,
engaged in any business shall, on or before the commencement of his business, or whenever he
renew his license or permit pay registration fee and register with the City Treasurer before
commencement of business or renewal of license. The registration shall contain his name or style,
place of residence, business, the place where such business is carried on, and such other
information as may be required by the City of Iloilo in the form prescribed therefore. In case of a
firm the names and residence of the various persons constituting the same shall also be registered.
The City Treasurer, after taking into consideration the volume of sales, financial condition
and other relevant factors, may require the registrant to guarantee the payment of his taxes by way
of advance payment, or the posting or filling of a security, guarantee or collateral acceptable to the
City Treasurer.
SECTION 246. When Ownership of Business is Transfe"ed, Not Considered New
Business - Whenever the ownership of a business already existing and operating under license or
permit changes in form, as from single proprietorship to partnership or corporations, or whenever
the same business is carried under a new name and style, or the business is transferred to a
different owner but is continued or carried on its entirety as the original, or partly, or the same
business establishment, the same shall not be considered as a new business for purposes of
enabling the owner or operator thereof to pay a lower rate of tax, fee or charge, but shall be
deemed as a continuation of, and subject to the rates of taxes or fees applicable to the original or
existing business.
SECTION 247 Removal or Transfer of Business to Other Location - Any business,
profession, trade, occupation or calling for which taxes, fees or charges have been paid pursuant to
the provisions hereof may be moved to and continued in another place within the City of Iloilo,
without payment of additional taxes during the term for which payment had already been made.
Provided, however, that the taxpayer concerned shall first secure approval of the City Mayor
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notify the City Treasurer, in writing, of such approved removal or transfer at least forty-eight (48)
hours before the transfer. Proper notation of such transfer shall be made by the City Treasurer or
his deputy on the face of the official receipt, privilege tax receipt or other records involved.
SECTION 248. Continuation of Business of Deceased Person - When any individual

paying a business tax dies and the same business is continued by the person or persons interested
in his estate, no additional payment shall be required for the residue of the term for which the tax
was paid: Provided, however, that the person or persons interested in the estate should within thirty
(30) days from the death of the decedent submit to the City Treasurer's Office inventories of goods
or stocks had at the time of such death.
The requirement under this Section shall also be applicable in the case of transfer of
ownership or change of name of the business establishment.
SECTION 249. Duration of Permits - Permits shall be granted annually and shall expire
on the thirty-first (31st) day of December of the year of issuance thereof.
SECTION 250 Revocation ofPermit. (A)
The City Mayor shall have the power to revoke a permit for:
(1) Violation of law;
(2) Upon recommendation of the City Treasurer
a). For persistent or habitual delinquency in the payment of taxes, fees, or charges; or
b). For fraudulent business practice which may result in tax loss to the City oflloilo.
(3) Other justifiable causes.
(B)
The revocation of a permit and/or the issuance of an order closing a business by the City
Mayor automatically cancels the license of the business involved in such revocation or
order of closure; and under this circumstances, the taxpayer shall not be entitled to any
tax refund for the unexpired portion of the year or quarter for which payment had been
made in full.
CHAPTER II - RULES AND PROCEDURES FOR THE ISSUANCE OF

BUSINESS PERMITS/LICENSES AND CLOSURE OF BUSINESSES
SECTION 251. Renewal of Permits - Every permit shall be renewed within the first
twenty (20) days of January following its expiration.
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SECTION 252. Requirements - All applicants for permits and licenses or renewal shall
comply will all the following requirements:
1) Assessor's Office - Certification of Real Property Ownership;
2) Treasurer's Officea) Real Property Tax Clearance;
b) Computation of Payment;
c) Recording of the Permittee's Business and the complete address and location sketch,
where necessary;
d) Signature of the City Treasurer;
e) Issuance of official receipt after payment.
3) Permit Division-Mayor's Office
f) Required Barangay Clearance;
g) Issuance of Permit Number;
h) Signature of the City Mayor and release of the permit.
SECTION
253. Action on Application for PenniJ.- Upon compliance with all the
requirements, the application for new license or permit or renewal thereof shall be acted upon
within seventy-two (72) hours from the time the same is actually submitted either favorably or
unfavorably. If the action is unfavorable written reasons shall be submitted to the applicant within
the same period of time in order that he can comply with the requirements or cure the defect. In the
event that no action is taken thereon within the said period, it is deemed that such application has
been favorably acted upon and the actual issuance of the license or renewal thereof shall become
ministerial.
SECTION 254. Grounds for Denial of Permit - The following shall be considered as
grounds for denial and/or revocation of the business permit/license or renewal thereof:
a) Violation oflaw;
b) When the owner/operator of the business establishments abuse the privilege to the injury of
the public morals and peace;
c) Upon recommendation of the City Treasurer1) For persistent or habitual delinquency in the payment of taxes, fees or charges;
2) For fraudulent business practice which may result in tax loss to the City oflloilo.
d) When the business is conducted in a disorderly manner;
e) When the business establishment is used for illegal activities;
f) When the business is conducted in a way contrary to the character of the business applied
for;
g) When the business establishment is permitted to be used as a resort for disorderly

characters, criminals or women of ill-repute;
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h) Willful neglect of the owner/operator to comply with any of the requirements set forth for
such business;
i) Violation of any other ordinance in connection with or related to such business;
j) Other justifiable causes.
SECTION 255. Written Notice Before Actual Closure -
In certain cases on revocation
of permits and/or licenses validly issued by competent authorities and/or closures of business in
accordance with law, the owner of such business shall be given written notice of revocation of
license/permit and/or closure, at least ten (10) days before the date for actual revocation and/or
closure except when the business involves illegal activities stipulated under the Revised Penal
Code or other penal laws on fraudulent acts in which case the provision of this Section shall not
apply;
SECTION 256. Notice of Revocation of Permit/License - Any notice of revocation of
permit/license and/or closure of business made without complying with the ten (10) days notice
provided in Section 254 hereof shall be null and void and shall have no effect of whatever nature
or kind.
The notice of revocation and/or closure shall include all violations oflaws or ordinances or
condition of the permit and/or license violated including the date of the violation by the
owner/operator of the business concerned.
Within the ten (10) day period, the owner/operator of the business shall be given a grace
period to comply with all the requirements and deficiencies which are the grounds for such
revocation and/or closure except on ground of fraud or habitual delinquency in the payment of
taxes, fees or charges. In case the owner/operator of the business complies with all the
requirements and deficiencies within the prescribed period hereof, then the notice or revocation
and/or closure shall be nullified and shall automatically become inoperative. Failure on his part to
comply with all the requirements and/or deficiencies within the grace period herein provided, the
owner shall be required to submit his written explanation and/or answer within seventy-two (72)
hours. After an answer has been filed, the City Mayor shall indorse the matter to the City Legal
Officer for proper hearing and investigation, in which case the aggrieved party shall be allowed to
present witnesses and evidence and cross-examine the witnesses against him. After the hearing is
conducted, the City Legal Officer and the City Treasurer shall submit their verified written
recommendation to the City Mayor within a period of forty-eight (48) hours from the time the
hearing is concluded. The City Mayor shall then proceed with the matter in accordance with the
recommendation of the City Legal Officer and the City Treasurer. The business shall remain open
while the hearing is being conducted until final action is made by the City Mayor based upon the
recommendation of the City Legal Officer and the City Treasurer. Provided, however, that the
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recommendations of the City Legal Officer and the City Treasurer shall be limited to the violations
and/or deficiencies included in the notice of revocation and/or closure.
CHAPTER 111- COLLECTION OF TAXES

SECTION 257. Collection of Local Revenues by Treasurer - All local taxes, fees, and
charges shall be collected by the City Treasurer or his duly authorized deputies.
The City Treasurer may designate the barangay treasurer as his deputy to collect local
taxes, fees, or charges. In case a bond is required for the purpose, the City government shall pay
the premium thereon in addition to the premiums of bond that may be required under R.A. 7160.
SECTION 258. Tax Period and Manner of Payment - Unless otherwise provided in this
Code, the tax period of all local taxes, fees, and charges shall be the calendar year. Such taxes, fees
and charges may be paid in quarterly installments.
SECTION 259. Accrual of Tax - Unless otherwise provided in this Code, all local taxes,
fees, and charges shall accrue on the first (1st) day of January of each year. However, new taxes,
fees or charges or the rates thereof shall accrue on the first (1st) day of the quarter next, following
the effectivity of the Ordinance imposing such new levies or rates.
SECTION 260. Time of Payment - Unless otherwise provided in this Code, all local
truces, fees, and charges shall be paid within the first twenty (20) days of January or of each
subsequent quarter, as the case may be. The Sangguniang Panlungsod may, for a justifiable reason
or cause, extend the time for payment of such taxes, fees, or charges without surcharges or
penalties but only for a period not exceeding six (6) months.
SECTION 261. Payment on Combined or Related Businesses.

a) The taxes imposed under Section 4, Book I, shall be payable for every separate or
distinct establishment or place where business subject to the tax is conducted and one line of
business does not become exempted by being conducted with some other business for which such
tax has been paid. The tax on business must be paid by the person conducting the same.
b) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 4 of this Ordinance which are subjected to the same rate of tax, the tax shall be computed
on the combined total gross sales or receipts of the said two (2) or more related businesses.
c) In cases where a person conducts or operates two (2) or more businesses mentioned in
Section 4 of this Code which are subjected to different rates of tax, the gross sales or receipts of
each business shall be separately reported for the purpose of computing the tax due from each
business.
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SECTION 262. Surcharges and Penalties on Unpaid Taxes, Fees or Charges - There is
hereby imposed a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees
or charges not paid on time and an interest at the rate not exceeding two percent (2%) per month of
the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months.
SECTION 263. Interest on Other Unpaid Revenues - Where the amount of any other
revenue due the City of Iloilo, except voluntary contribution or donation, is not paid on the date
fixed in this 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 thereon at the rate not exceeding 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.
CHAPTER IV- SITUS OF THE TAX

SECTION 264. Definitions of Terms - The definition of the different terms in relation to
the situs of the tax contained in Article 243 (a) (I) to (5) of the Implementing Rules and
Regulation of RA 7160 are hereby adopted.
SECTION 265. Sales Allocations - For purposes of determining the tax payable to the
City of Iloilo, where business sales or receipts allocation is necessary, the provisions of Article 243
(b) (1) to (7) and Article 249 (c) of the Implementing Rules and Regulation of RA 7160 shall
apply.
SECTION 266. Sales made by Route Trucks, Vans or Vehicles

For purposes of determining the tax payable to the City of Iloilo on sales made by route
trucks, vans or vehicles, the provisions of Article 243 (d) (I) to (4) of the Implementing Rules and
Regulations of RA 7160 shall apply.
CHAPTER V - INCENTIVES
SECTION 261.Authority to Grant Tax Exemption Privileges or Incentives
a) Except as otherwise provided under existing laws, while the City may grant tax
exemption, tax incentives, or tax relief, such grant shall not apply to regulatory fees which
are levied under the police power of the City of Iloilo. Tax exemptions shall be conferred
!'
143
through the issuance by the City Treasurer of a tax exemption certificate, based on
Ordinances, which shall be non-transferable.
b) The Ordinance granting tax exemptions, tax incentives and tax reliefs shall be guided by
the following:
1. On the grant of tax exemptions or tax reliefs:
(a) Tax exemption or tax relief may be granted in case of natural calamities, civil
disturbance, general failure of crops, or adverse economic conditions such as
substantial decrease in the prices of agricultural or agri-based products;
(b) The grant of exemption or relief shall be through an ordinance.
(c) Any exemption or relief granted to a type or kind of business shall apply to all
businesses similarly situated; and
(d) Any exemption or relief granted shall take effect only during the next calendar
year for a period not exceeding twelve (12) months as may be provided in the
Ordinance. In the case of shared revenues, the exemption or relief shall only
extend to the share of the City.
2. On the grant of tax incentives:
(a) The tax incentive shall be granted only to new investments in the City ofiloilo
and the Ordinance shall prescribe the terms and conditions therefore;
(b) The grant of the tax incentives shall be for a definite period not exceeding one
(1) calendar year;
(c) The grant of tax incentives shall be by Ordinance passed prior to the first (1 51) day
of January of any year; and
(d) Any tax incentive granted to a type or kind of business shall apply to all business
similarly situated.
SECTION 268. Withdrawal of Tax Exemption PrivUeges or Incentives - Unless

otherwise provided in this Code, beginning January I, 1992, all local tax exemption privileges or
incentives granted to and presently enjoyed by any person, whether natural or juridical, including
Government-owned or Controlled Corporations, are considered withdrawn, except the following:
(a) Local water districts;

(b) Cooperatives duly registered under RA 6938, otherwise known as the Cooperative Code of
the Philippines;
(c) Non-stock and non-profit hospitals and educational institutions;
144
(d) 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.
(e) Business entity, association, or cooperatives registered under RA 6810; and
(f) Printer and/or publisher of books or other reading materials prescribed by the Department of
Education as school texts or references, insofar as receipts from the printing and/or
publishing thereof are concerned.
Unless otherwise repealed by law, business and economic enterprise operating within the
Export Processing Zones administered by the Export Processing Zone Authority shall continue to
eajoy the tax exemption privileges and tax incentives granted in PD 66, as amended.
CHAPTER VI- RETIREMENT OF BUSINESS

SECTION 269. Submission of Sworn Statement. - Any person, natural or juridical, with
a business subject to the tax on businesses under this Code 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 business operations are stopped
completely. Any change in ownership, management and/or name of the business shall not
constitute termination as contemplated under this Section. 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 City for record purposes in the course of the renewal of the
permit or license to operate the business.
SECTION 270. Business Retirement Procedures - The City Treasurer shall see to it that
the payment of taxes of a business is not avoided by simulating the termination or retirement
thereof. For this purpose, the following procedural guidelines shall be strictly observed.
1. The City Treasurer shall assign every application for termination or retirement of
business to
an inspector in his office who shall go to the address of the business on
record to verify if it is really no longer operating. If the inspection finds that the
business is simply placed under a new owner, the City Treasurer shall recommend the
disapproval of the application for the termination or retirement of said business.
Accordingly, the business continues to become liable for the payment of all the taxes,
fees and charges imposed thereon under this Code.
2. In the case of a new owner to whom the business was transferred by sale or other forms
of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the
business pursuant to the provisions of this Code on transfer tax.
145
3. If it is found 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.
4. The permit issued to a business retiring or terminating its operations shall be surrendered
to the City Treasurer who shall forthwith cancel the same and record such cancellation in
his books. The City Mayor shall be informed accordingly.
SECTION 271. Final Tax Determination - In determining the final tax to be paid by the
business concerned who applied for retirement, the City Treasurer may resort to the examination
of its books of accounts and other related records.
CHAPTER VII- PRINTING AND ISSUANCE OF RECEIPTS OR SALES

OR COMMERCIAL INVOCE
SECTION 272. Printing of Receipts or Sales or Commercial Invoices - All persons who
print receipts or sales or commercial invoice shall, for every job order, secure from the Bureau of
Internal Revenue an authority to print said receipt or invoices before printing the same. A copy of
the authority shall be furnished to the City Treasurer.
No authority to print receipts or invoices shall be granted unless the receipts or invoices to
be printed are serially numbered and shall show, among other things, the name, business style,
taxpayer identification number and business address of the person or entity to use the same.
Persons engage in or operators of amusement places shall secure also from the City
Treasurer authority to print their tickets and must register the same with the latter prior to the use
or issuance thereof.
Within twenty (20) days from the end of every calendar quarter, the printer shall submit to
the City Treasurer, a report containing the following information:
(1) Names, address, taxpayer identification number of the person or entities for whom the
amusement ticket were printed during the preceding quarter, and
(2) Quantity of tickets printed and the serial numbers of the tickets in each roll.
SECTION 273. Issuance of Receipts - All persons, subject to tax under this Code, shall
for each sale or transfer of merchandise or for services rendered amounting to twenty-five pesos (
P 25.00) or more, issue receipts or sales or commercial invoices, prepared at least in duplicate,
showing the date of transaction, quantity, with cost and description of merchandise or nature of
service; provided, that in the case of sales, receipts or transfers in the amount of One Hundred
Pesos (P I 00.00) or more, or regardless of amount, where the sale or transfer is made by persons
146
subject to graduated fixed or percentage tax under this Code, or where the receipt is issued to
cover payment for rentals, commissions, compensation or fees, receipts or invoices shall be issued
which shall show the name, business style, if any, and address of the purchaser, customer or client.
The original of each receipt or invoice shall be issued to the purchaser, customer or client at the
time the transaction is effected while the duplicate shall be kept and preserved by the issuer in his
place of business for a period of three (3) years from the close of the taxable year in which such
invoice or receipt was issued.
SECTION 274. Specific Violation - In addition to failure or refusal to pay or remit the
taxes, fees and/or charges imposed or fixed in this Code, the following acts or omission shall
constitute grounds for application of remedies and penalties provided for in Section 249 and
Section 329 of this Code, to wit:
(a) Non-issuance of or failure to issue BIR registered invoice or receipts. There is failure to
issue invoice for the goods sold, irrespective of the term, whether for cash, installment,
and/or account, when the goods are already taken outside the store, establishment, or bodega,
by the purchaser and/or by the seller for the purpose of delivering the same, directly or
through any carrier to a buyer, purchaser, client or user, without the corresponding invoice
having been issued therefore.
(b) Issuing only delivery receipts, order slips, etc. other than the BIR registered invoices for
goods sold or official receipts for services rendered.
(c) Misdeclaration or Undervaluation of goods sold or services rendered
There is misdeclaration when the goods or services rendered as reflected in the duplicate or
stub invoice is different from the original invoice.
There is undervaluation where the amount in the duplicate or stub copy is less than the
amount in the original invoice.
(d) Erasure and deliberate change in the amount reflected in the duplicate or stub copy of the
mvo1ce.
(e)
Issuance of unregistered movie house ticket.
(f)
Issuance of recycled movie house ticket
(g)
Other practices through which the taxpayer may evade payment of the correct amount of
tax due as determined by the City Treasurer or his deputies.
Any of the above-enumerated acts or omissions shall be considered a willful attempt to evade
or defeat payment of the corresponding tax, fee or charge.
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CHAPTER VIII- PROCEDURES IN THE IMPLEMENTATION OF

EXEMPTIONS FROM THE PAYMENT OF AMUSEMENT TAX ON
ADMISSION
SECTION 275. Prior Notice - The sponsoring entity should give prior notice to the City
Mayor and the City Treasurer of its intention to hold the desired film benefit or any performance
where admission therein requires the payment of the corresponding tax on paid admission. The
notice should indicate the name of the film to be shown or the performance to be held, the
inclusive dates of the benefit or performance, and the name of the theater or place of performance.
Sample tickets to be used for the film exhibition, show or performance should be transmitted
together with said notice.
SECTION
276. Printing of Tickets - The sponsoring entity should print its own
admission tickets serially numbered for the film exhibition or performance indicating the
admission prices, the name of the theater and/or place where the film exhibition or performance is
to be held, the title of the film or show, the inclusive dates of the exhibition or performance, and
the words "TAX FREE" printed thereon.
SECTION 277. Tax - If the benefit is a film exhibition, the sponsoring entity shall in no
case, use the theater's own tickets. If, however, the aforesaid theater tickets are used, and the tax
indicated thereon are paid by the movie patrons, then the proprietors, lessees or operators of the
theaters concerned shall withhold the tax as prescribed in the Code and remit the amount to the
City Treasurer and not to the sponsoring agency, otherwise the theater owner or operator shall be
held liable for the amount of taxes collected during the period of exemption;
SECTION 278. Registration of Tickets and Invoices - All printed tickets together with
the corresponding commercial invoice issued by the printer of the tax-exempted sponsoring entity
should be presented for registration/recording to the Office of the City Treasurer before the start of
the activity or benefit and in no case shall unregistered tickets be offered for sale. The sponsoring
entity should also submit to the City Treasurer a carbon or machine copy of the original of its
contract and/or agreement with the owner or operator of the theater or
am~ment
place, as the
case may be.
SECTION 279. Report - The sponsor (beneficiary) shall file with the City Treasurer,
copy furnished the nearest Bureau of Internal Revenue Office, within ten (I 0) days from the last
show or exhibition, a report in triplicate on:
a) The number of tickets sold, classified according to the prices thereof; and
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b) The gross receipts or income derived from the show or benefit, the expenses incurred in
connection therewith and the resulting net income duly certified jointly by a responsible
official of the sponsoring entity and the owner/operator of the amusement place.
SECTION 280. Disposition of the Unsold Tickets -The unsold tickets together with an
inventory duly signed by the official of the sponsoring agency should be surrendered to the City
Treasurer. The unsold tickets shall be destroyed by burning in the presence of a representative of
the City Auditor;
SECTION 281. Duration of Exemption -In cases of film exhibitions, the number of days
of exemption shall be decided upon by the City Mayor upon the recommendation of the City
Treasurer.
CHAPTER IX- INSPECTION OF BUSINESS ESTABLISHMENT AND

EXAMINATION OF BOOKS OF ACCOUNTS
SECTION 282. Inspection for Tax Compliance- The City Treasurer shall assign deputies
to inspect business establishments or conduct surveillance activity thereon to determine tax
compliance provided for in this Code.
SECTION 283. Checking of Admission Tickets - It shall be unlawful for any owner or
operator of cockpit, movie house, theater, gymnasium or by the sponsor or promoter of any boxing
exhibition or athletic game held for profit, amusement or fund-raising purpose, by themselves or
through their agent or agents, to sell to the public unregistered ticket or tickets which are registered
but have already been previously sold to the public.
The City Treasurer shall assign in every cockpit, movie house, theater, gymnasium or any
place of amusement selling tickets to the public, ticket checkers who shall see to it that no
unregistered tickets shall be sold and that registered tickets be sold to the public shall be broken
into halves, one half (112) to be deposited by the government checkers in the box provided for the
City Government and the other half to be deposited in the box owned by the theater owner or
operator.
It shall be the duty of the operator or owner of any movie house or theater or other place of
amusement to provide the government checkers a strategic place where they can perform their
assigned duties more effectively; PROVIDED, however, that cockpit or movie house owner,
operator or operators of any other places of amusement shall make accessible their places of
business to agents/representatives/deputies of the City Treasurer authorized to check tickets or to
supervise government checkers.
149
SECTION 284. Corporation, Companies, Partnership, or Persons Required to Keep

Book of
Account(a) All corporations, companies, partnerships, or persons, required by this Ordinance to pay local
taxes, fees and charges shall keep a journal and a ledger, or their equivalents: Provided,
however, that those whose quarterly sales, earnings, receipts, or output do not exceed five
thousand pesos (P 5,000.00) shall keep and use a simplified set of bookkeeping records duly
authorized by the Secretary of Finance wherein all transactions on sales and purchase are
shown and from which all taxes due of the government may readily and accurately be
ascertained and determined any time of the year: provided, further, that in the case of
corporations, companies partnerships, or persons whose gross quarterly sales, earnings,
receipts or output exceed twenty-five thousand pesos (P 25, 000.00) they shall have their
books of accounts audited and examined yearly by independent Certified Public
Accountants and their sworn statement of receipts, sales or income are accompanied with
certified statements, schedules, listing of income-producing properties and the corresponding
income therefrom and other relevant statements.
(b) Independent Certified Public Accountant defined- The term " Independent Certified Public
Accountant: as used in the preceding paragraph, means an accountant who possesses the
independence as defined in the rules and regulations of the Board of Accountancy.
(c) Penal Provision - Any Certified Public Accountant employed to examine and audit books of
taxpayers under Subsection (A) of this Section or any person under his direction who
willfully falsifies report or statements bearing on any examination or audit, or renders a
report, including exhibits, statements, schedules or other forms of accountancy work which
has not been verified by him personally or under his supervision or by a member of his firm
or by a member of his staff in accordance with sound auditing practices, or certified
statements of a business enterprise containing an essential misstatement of fact or omission
in respect to the transactions and taxable income of his client or who, not being an
Independent Certified Public Accountant according to Subsection (b) of this Section,
examines and audits boo.ks of taxpayers, or any person who offers to sign and certify
financial statement without audit, or any person who offers any taxpayers to use wrong
accounting/or bookkeeping records, or in any way commits an act or omission in violation of
the provision of this Section shall be punished by a fine of not exceeding Five Thousand
Pesos (PS, 000.00) and imprisonment of not more than six (6) months, or both. If the
offender is a Certified Public Accountant, upon conviction, his certificate as a Certified
Public Accountant shall be recommended for revocation or cancellation. In the case of
foreigners conviction under this Code shall constitute a ground for recommendi~,
deportation.
150
SECTION 285. Subsidiary; Books - All corporations, companies, partnerships or person

keeping the books of accounts mentioned in the preceding Section may, at their option, keep
subsidiary books as the needs of their business may require: Provided, that where such subsidiary
books are kept, they shall form part of the accounting system of the taxpayer and shall be subjected
to the same rules and regulation as to their keeping, translation, production and inspection as are
applicable to the journal and the ledger.
SECTION 286. Sales Book and Purchase Book - Among the subsidiary records that a
business shall keep are the Sales Book, which will contain records of all sales and receipts during
the year, and a Purchases Book which will contain records of all purchases of stock in trade during
the year.
Entries in the Purchases Book shall be supported by receipts or invoice or advice issued
by the supplier.
SECTION 287. List of Suppliers, their Address and sales Made in lloilo City- It shall
be the duty of any business establishment, through its proprietor, operator, manager or president, to
submit an inventory of stocks in trade and a list of its suppliers to the City Treasurer, if required by
the latter, during the renewal of permit or license in January: Provided, however, that the list of
suppliers shall include their complete address and the amount of sales made to the particular
business establishment.
Failure to furnish the City Treasurer with the above-mentioned list or information or
inventory of stock in trade shall be punished by a fine not exceeding five thousand pesos (P
5,000.00) or imprisonment of not more than six (6) months, or both at the discretion of the court.
SECTION 288. Language in which Books are to be kept; Translation - All such
corporations, companies, partnerships, or person shall keep the books or records mentioned in
Section 85, Section 86 and Section 87 hereof in a native language or English. Provided, however,
that if in addition to said books or records in a language other that a native language or English,
and the said translation must be made by the bookkeeper, or such taxpayer, or in his absence, by
his manager and must be certified under oath as to its correctness by said bookkeeper or manager,
and shall form an integral part of the books of accounts aforesaid, the keeping of such books or
records in any language other than a native language or English is hereby prohibited.
SECTION 289. Preservation of Books ofAccounts and Other Accounting Records - All
books of accounts including the subsidiary books, and other accounting records of corporations,
partnership, or persons shall be preserved by them for a period beginning from the last entry in
each book until the last day prescribed by Section 315 within which the Treasurer is authorized to
151
make a tax assessment. The said books and records shall be subjected to examination and
inspection by the City Treasurer: Provided, that for local taxation purposes, such examination and
inspection shall be made only once in a taxable year or period except in the following cases:
(a)
Fraud, irregularity or mistake as determined by the City Treasurer;
(b)
The taxpayer requests reinvestigation;
(c) Verification of compliance with local tax laws and regulations;

(d) Verification of tax liabilities; and
(e) In the exercise of the City Treasurer's power under RA 7160, to obtain information from
other persons, in which case, another separate examination and inspection may be made.
Examination and inspection of books of accounts and other accounting records shall be
done in the taxpayer's office or place of business or in the Office of the City Treasurer: All
corporation, partnerships or persons that retire from business shall, within ten days from
the date of retirement or within such period of time as may be allowed by the City
Treasurer in special cases, submit their books of accounts, including the subsidiary books
and other accounting records to the City Treasurer or any of his deputy for examination
after which they shall be returned. Corporations and partnerships contemplating dissolution
must notify the City Treasurer and shall not be dissolved until cleared of any tax liability.
Any provision of existing general or special law to the contrary notwithstanding, the books
of accounts and other pertinent records of tax-exempt organizations or grantees of tax incentives
shall be subjected to examination by the City Treasurer for purposes of ascertaining compliance
with the condition under which they have been granted tax exemptions or tax relief or tax
incentives and their tax liability, if any.
SECTION
290. Examination of Books of Accounts and Pertinent Records of
Businessmen by City Treasurer - The City Treasurer may, by himself or through any of his
deputies duly authorized in writing, examine the books, accounts, and other pertinent records of
any person, partnership, corporation, or association subject to local taxes, fees and charges in order
to ascertain, asses, and collect the correct amount of tax, fee, or charge.
SECTION 291. Period of Examination - The examination shall be made during regular
business hours not oftener than once a year for every tax period, which shall be the year
immediately preceding the examination, and shall be certified by the examining official. Such
certification shall be made of record in the books of accounts of the taxpayer examined.
In case of probable fraud, the City Treasurer may examine records of prior years.
152
SECTION 292. Content of Authority - In case the examination is made by a duly

authorized deputy of the City Treasurer, the written authority of the deputy concerned shall
specifically state the name, address, and business of the taxpayer whose books, accounts, and
pertinent records are to be examined, the date and place of such examination, and the procedure to
be followed in conducting the same.
SECTION 293. Availment of Records of Other Agencies - For the purpose of such
examination of the books of accounts, the records of the Revenue District Office of the BIR, and
other government agencies shall be made available to the City Treasurer, his deputy or duly
authorized representative.
The City Treasurer may avail himself also of other records from sources he will deem
necessary, including records or manifest of shipping companies or records of forwarders,
brokerage or agents for the attainment of correctly determining the tax liability of the taxpayer.
The City Legal Office shall aid and assist the City Treasurer for the institution of any legal
representation or action to carry out the inspection or examination called for in the immediately
preceding paragraphs.
SECTION
294. Support of Other National Government Agencies - National
Government Agencies shall lend support to the City Government's tax collection efforts by
requiring local tax clearance issued by the City Treasurer before the issuance of documents,
authority or permit to operate their business or callings.
CHAPTER X- CIVIL REMEDIES FOR COLLECTION OF REVENUES

SECTION 295. City Government's Lien - Local taxes, fees, charges and other revenues
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 subjected to the lien but also upon property used in business, occupation, practice of
profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent local taxes, fees and charges
including related surcharges and interest.
SECTION 296. Civil Remedies - The civil remedies for the collection of local taxes, fees,
or charges, and related surcharges and interest resulting from delinquency shall be:
153
(a) By administrative action thru 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 right to personal property and by levy upon real property and
interest in or rights to real property; and
By judicial action.
(b)
Either of these remedies or all may be pursued concurrently or simultaneously.
SECTION 297. Distraint ofPersonal 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 City Treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to that person or any personal property
subjected 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 cases, the City Treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of delinquency and the amounts of the
tax, fee, or charge and penalty and interest due. Such certificate shall serve as sufficient
warrant for the distraint of personal property aforementioned, subject to the taxpayer's
right to claim exemptions under the provisions of this Code and other 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 good, 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) public and conspicuous places in the City of Iloilo, specifying the time and place
of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days
after the notice to the owner or possessor of the property as above specified and the
r-
publication or posting of the notice. One place for the posting of the notice shall be at the
Office of the Chief Executive of the City.
154
(d) Release of distrained property upon payment prior to sale if at any prior to
the
consummation of the sale, all the proper charges are paid to the officer conducting the sale,
the goods or effect distrained shall be restored to the owner.
(e) Procedure of Sale - At the time and place fixed in the notice, the office conducting the sale
shall sell the goods or effects so distrained at public auction to the highest bidder for cash.
Within five (5) days after the sale, the City Treasurer shall make a report of the
proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to the City for
the amount of the assessment made thereon by the Committee on Appraisal and to the
extent of the same amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as
chairman, with a representative of the Commission on Audit and City 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 the sale shall embrace only the actual expenses of seizure and
preservation of the property pending the sale, and no charge shall be imposed for the
services of the local officer or his deputy. Where the proceeds of the sale are insufficient to
satisfy the claim, other property may, in like manner, be distrained until the full amounts
due, including all expenses, is collected.
SECTION 298. Levy on Real Property - After the expiration of the time required to pay
the delinquent tax, fee, or charge, real property may be levied on or before, simultaneously, or
after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City
Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the
amount of the tax, fee, or charge, and the penalty due from him. Said certification shall operate
with the force of a legal execution throughout the Philippines. The levy shall be effected by
writing upon said certificate the description of the property upon which levy is made. At the time,
written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds
of the City who shall annotate the levy on the tax declaration and certificate of title of the property,
respectively, and the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the
manager of the business in respect to which the liability arose, or if there is none, to the occupant
1
hV
fr
of the property in question.
155
In case the levy on real property is not issued before or simultaneously with the warrant of
distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy
his delinquency, the City Treasurer shall, within thirty (30) days after the execution of the distraint,
proceed with the levy on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted
by the levying officer to the Sangguniang Panlungsod.
SECTION 299. Advertisement and Sale - Within thirty (30) days after levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion
thereof as may be necessary to satisfy the claim and cost of sale and such advertisement shall
cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main
entrance of the City Hall, and in a conspicuous public place like in the barangay or district where
the real property is located, and by publication once a week for three (3) weeks in a newspaper of
general circulation in the City. The advertisement shall contain the amount of taxes, fees or
charges, interest and penalties due thereon, and the time and place of sale, the name of the taxpayer
against whom the taxes, fees, or charges are levied, and a short description of the property to be
sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by
paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed
and shall be held either at the main entrance of the City building or on the property to be sold, or at
any other place as determined by the City Treasurer conducting the sale and specified in the notice
of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report
of the sale to the Sangguniang Panlungsod, and which
shall form part of his records. After the
consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a
certificate of sale, showing the proceedings of the sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all taxes, fees and charges, and related
surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale
over the claim and cost of sales shall be turned over to the owner of the property.
The City Treasurer may advance from his tax campaign funds or any funds available in his
Office an appropriation or savings of an amount sufficient to defray the cost of collection by
means provided for in this Code, including preservation or transportation expenses in cases of
personal property, and the advertisement and subsequent cost of sale, in case of personal and real
property including improvements thereon.
upop
SECTION 300. Redemption ofProperty Sold - Within one (1) year from the date of sale,
the delinquent taxpayer or his representative shall have the right to redeem the property
156
payment to the City 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 City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale
previously issued to him, shall forthwith return to the latter the entire purchase price paid by him
plus the interest of 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, related surcharges, interest, and penalties.
The owner shall not, however, be deprived of the possession of said property and shall be
entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
SECTION 301. Final Deed to Purchaser - In case the taxpayer fails to redeem the
property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so
much of the property as has been sold, free from liens of any taxes, fees, charges, and related
surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which
the validity of the sale depends.
SECTION 302. Purchase of Property by the City of Iloilo for Want of Bidder - In case
there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is
for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties
and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the City
Government to satisfy the claim and within two (2) days thereafter shall make a report of his
proceedings which shall be reflected upon the records of his office. It shall be the duty of the
Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer
the title of the forfeited property to the City Government without the necessity of an order from a
competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representatives may redeem the property by paying to the City Treasurer the full amount of the
taxes, fees, charges, and related surcharges, interest, or penalties, and the cost of sale. If the
property is not redeemed as provided herein, the ownership thereon shall be fully vested to the
City of Iloilo.
SECTION
303. Resale of Real Estate Taken for Taxes, Fees or Charges - The
Sangguniang Panlungsod may, by ordinance duly approved, and upon notice of not less than
157
twenty (20) days, sell and dispose the real property acquired under the preceding Section at public
auction. The proceeds of the sale shall accrue to the general fund of the City.
SECTION 304. Collection of Delinquent Taxes, Fees, Charges or Other Revenues

Through Judicial Action - The City may enforce the collection of delinquent truces, fees, charges
or other revenues by civil action in any court of competent jurisdiction. The civil action shall be
filed by the City Treasurer within the period prescribed by this Ordinance.
SECTION 305. Further Distraint of Levy - The remedies by distraint and levy may be
repeated if necessary until the full amount due, including all expenses, is collected
SECTION 306. Personal Property Exempt from Distraint or Levy - The following
property shall be exempted from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local true, fee or charge, including the related surcharge and
interest:
(a) Tools and the implements necessarily used by the delinquent tmcpayer in his trade or
employment:
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent tmcpayer may
select and necessarily used by him in his ordinary occupation;
(c) His necessary clothing, and that of all his family;
(d) Household furniture and utensils necessary for housekeeping and used for that purpose by
the delinquent tmcpayer, such as he may select, of a value not exceeding Ten Thousand
Pesos (P 10,000.00);
(e) Provisions, including crops actually provided for individual or family use sufficient for
four (4) months;
(t) The professional libraries of doctors, engineers, lawyers and judges;

(g) One fishing boat and net not exceeding the total value of Ten Thousand Pesos (Pl0,000.00),
by the lawful use of which a fisherman earns his livelihood; and
(h) Any material or article forming part of a house or improvement of any real property.
CHAPTER XI - COLLECTION OF DELINQUENT REAL PROPERTY
TAXES
SECTION 307. Notice ofDelinquency in the Payment of the Real Property
(a) When the real property true or any other true imposed under this Code becomes delinquent,
the City Treasurer shall immediately cause a notice of the delinquency to be posted at the
~
main entrance of the City Hall and in a publicly accessible and conspicuous place in eaclJ.
158
barangay of the City. The notice of delinquency shall also be published once a week for
two (2) consecutive weeks, in a newspaper of general circulation in the City of Iloilo.
(b)
Such notice shall specify the date upon which the tax becomes delinquent and shall state
that personal property may be distrained to effect payment. It shall likewise state that at
any time before the distraint of personal property, payment of the tax with surcharges,
interest and penalties may be made in accordance with this Code and unless the tax,
surcharges and penalties are paid before the expiration of the year for which the tax is due
except when the notice of assessment or special levy is contested administratively or
judicially pursuant to the provision of Chapter 3, Title II, Book II of the Local
Government Code, the delinquent real property will be sold at public auction, and the title
to the property will be vested in the purchaser, subject, however, to the right of the
delinquent owner of the property or any person having legal interest therein to redeem the
property within one (1) year from the date of sale.
SECTION 308. Remedies for the Collection of Real Property Tax - For the collection of
the basic real property tax and any other tax levied under Book Three of this Code, the City
government may avail of the remedies by administrative action thru levy on real property or by
judicial action.
SECTION 309. Local Government Lien - The basic real property tax and any other tax
levied under Book Three of this Code, constitute a lien on the property subject to tax, superior to
all lien, charges or encumbrances in favor of any person irrespective of the owner or possessor
thereof, enforceable by administrative or judicial action, and may only be extinguished upon
payment of the tax and the related penalties, interests and expenses.
SECTION 310. Levy on Real Property-After the expiration of the time required to pay
the basic real property tax or any other tax levied under Book Three of this Code, real property
subjected to such tax may be levied upon through the issuance of a warrant on or before, or
simultaneously with, the institution of the civil action for the collection of the delinquent tax. The
City Treasurer, when issuing a warrant of levy shall prepare a duly authenticated certificate
showing the name of the delinquent owner of the property or person having legal interest therein,
the description of the property, the amount of the tax due, penalty and the interest thereon. The
warrant shall operate with the force of a legal execution throughout the City. The warrant shall be
mailed to or served upon the delinquent owner of the real property or person having legal interest
therein, or in case he is out of the country or cannot be located, to the administrator or occupant of
the property. At the same time, written notice of the levy with the attached warrant shall be mail~
159
to or served upon the Assessor and the registrar of Deeds of the City, who shall annotate the levy
on the tax declaration and certificate of title of the property respectively.
The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within
ten (10) days after receipt of the warrant by the owner of the property or person having legal
interest therein.
SECTION 311. Advertisement and Sale - Within thirty (30) days after service of the
warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of
the City Hall, and in publicly accessible and conspicuous place in the barangay where the real
property is located, and by publication once a week for two (2) weeks in a newspaper of general
circulation in the City. The advertisement shall specify the amount of the delinquent tax, the
interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the
real property or person having interests therein, and a description of the property to be sold. At any
time before the date fixed for the sale, the owner of the real property or person having legal
interest therein may stay the proceedings by paying the delinquent tax, the interests due thereon
and the expenses of sale. The sale shall be held either at the main entrance of the City Hall, or on
the property to be sold, or at any other place as specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report
of the sale to the Sangguniang, and which shall form part of his records. The City Treasurer shall
likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of
the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due
thereon, the expenses of sale and a brief description of the proceedings: Provided, however, that
the proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses
of sale shall be remitted to the owner of the real property or person having legal interests therein.
The City Treasurer may advance an amount from his tax campaign funds or appropriation
savings of his Office sufficient to defray the cost of collection thru the remedies provided for in
this Code, including the expenses of advertisement and sale.
SECTION 312. Redemption ofProperty Sold - Within one (1) year from the date of sale,
the owner of the delinquent real property or person having legal interest therein, or his
representative, shall have the right to redeem the property upon payment to the City Treasurer of
the amount of the delinquent tax, including the interest thereon, and the expenses of sale 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 sale to the date of redemption. Such payment shall
invalidate the certificate of sale issued to the purchaser and the owner of the delinquent
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property or person having legal interest therein, shall be entitled to a certificate of redemption,
which shall be issued by the City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owner or person having legal interest therein who
shall be entitled to the income and other fruits thereof
The City Treasurer or his deputy, upon receipt from the purchaser the certificate of sale,
shall forthwith return to the latter the entire amount paid by him plus an interest of not more than
two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent
tax, interest due thereon and expenses of sale.
SECTION 313. Final Deed to Purchaser - In case the owner or person having legal
interests therein fails to redeem the delinquent property as provided herein, the City Treasurer shall
execute a deed conveying to the purchaser said property, free from lien of the delinquent tax,
interests due thereon and expenses of sale. The deed shall briefly state the proceedings upon which
the validity of the sale rests.
SECTION 314. Purchase of Property by the City Governmentfor Want of Bidder- In

case there is no bidder for the real property advertised for sale as provided herein, or if the highest
bid is for an amount insufficient to pay the real property tax and the related interests and cost of
sales the City Treasurer conducting the sale shall purchase the property in behalf of the City
Government to satisfy the claim and within two (2) days thereafter shall make a report of his
proceedings which shall be reflected upon the records of his Office. It shall be the duty of the City
Registrar of Deeds upon registration with his Office of any such declaration of forfeiture to
transfer the title of the forfeited property to the City Government without the necessity of an order
from the competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the City Treasurer the full amount of the real
property tax and the related interests and the cost of the sale. If the property is not redeemed as
provided herein, the ownership thereof shall be fully vested to the City Government.
SECTION
315. Resale of Real Estate Taken for Taxes, Fees or Charges - The
Sanggunian may, by Ordinance duly approved, and upon notice of not less than twenty (20) days,
sell and dispose of the real property acquired under the preceding section at public auction. The
proceeds of the sale shall accrue to the general fund of the City.
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SECTION 316. Further Distraint of Levy-Levy may be repeated if necessary until the
full amount due, including all expenses, is collected.
SECTION
317. Certification of City Treasurer on Delinquencies Remaining
Uncollected - The City Treasurer or his deputy shall prepare a certified list of all real property tax
delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction,
and a statement of the reason or reasons for such non collection or non-payment and shall submit
the same to the Sangguniang Panlungsod on or before December thirty-first (31st ) of the year
immediately succeeding the year in which the delinquencies were incurred, with a request for
assistance in the enforcement of the remedies for collection provided herein.
SECTION
318. Collection of Real Property Tax Through the Courts - The City
Government may enforce the collection of the basic real property tax or any other tax levied under
this Code by Civil action in any court of competent jurisdiction. The civil action shall be filed by
the City Treasurer thru the City Legal Officer within the period prescribed in this Code. The City
Legal Officer within FIFTEEN (15) days from receipt of the statement of delinquency from the
City Treasurer, shall file civil action in court to enforce collection of delinquent realty taxes.
SECTION 319. Action Assailing Validity of Tax Sale - No court shall entertain any
action assailing the validity of any sale at public auction of real property or rights therein under
this Code until the taxpayer shall have deposited with the court the amount of which the real
property was sold, together with the interest of two percent (2%) per month from the date of sale to
the time of the institution of the action. The amount so deposited shall be paid to the purchaser at
the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action
fails.
Neither shall any court declare a sale at public auction invalid by reason of irregularities or
informalities in the proceedings unless the substantive rights of the delinquent owner of the real
property or the person having legal interest therein have been impaired.
SECTION 320. Payment of Delinquent Taxes on Property Subject of Controversy - In

any action involving the ownership or possession of, or succession to, real property, the court may,
motu propio or upon presentation of the City Treasurer or his deputy award such ownership,
possession, or succession to any party to the action upon payment to the court of the taxes with
interest due on the property and all other cost that may have accrued, subject to the final outcome
ff
of the action.
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CHAPTER XIII-TAXPAYER'S REMEDIES

SECTION 321. Period 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 three (3) years from the date
they became due.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from the discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of
assessment by administrative or judicial action. No such action shall be instituted after the
expiration of said period: Provided, however, that taxes, fees or charges assessed before the
effectivity of the Local Government Code may be collected within a period of three (3)
years from the date of assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1) The Treasurer is legally prevented from making the assessment of collection
2) The taxpayer request for 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 322. Protest of Assessment - When the City Treasurer or his duly authorized
representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice
of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges,
interest and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer
may file a written protest with the City Treasurer contesting the assessment; otherwise, the
assessment shall become final and executory. The City Treasurer shall decide the protest within
sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or
partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if
the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest
wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the
receipt of the denial of the protest or from the lapse of the sixty (60) day period prescribed herein
within which to appeal with the Court of competent jurisdiction otherwise the assessment becomes
conclusive and unappealable.
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SECTION 323. Claim/or Refund or 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 within the City Treasurer duly
supported by evidence of payments (e.g. official receipt, tax clearance, and such other proof
evidencing overpayment). No case or proceeding shall be entertained in any court after the
expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the
date the taxpayer is entitled to a refund or credit.
The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied
to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full
the tax due for the entire year and shall have no other tax obligation during the year, his tax credit
shall be applied in full during the first quarter of the next calendar year on the tax due from him for
the same business of said calendar year.
Any unapplied balance of the tax credit shall be refunded in cash in the event that he
terminates operation of the business involved within the locality.
SECTION 324. Cost ofSale - The cost of sale incurred in any of the remedies instituted
by the City Treasurer shall be the actual cost or ten per centum (10%) of the sum demanded
whichever is more determinable
CHAPTER XIV - CRIMES, OTHER OFFENSES AND FORFEITURE

SECTION 325. General Provisions
(a) Any person convicted of a crime penalized by this Code shall, in addition to being liable
for the payment of the tax, penalties, interests and surcharges, be subject to the penalties
imposed herein: Provided, that payment of the tax due after apprehension shall not
constitute a valid defense in any prosecution for violation of any provision of this Code or
in any action for the forfeiture of untaxed articles.
(b)
Any person who willfully aids or abets in the commission of a crime penalized herein or
who causes the commission of any such offense by another, shall be liable in the same
manner as the principal.
(c) If the offender is not a citizen of the Philippines, he shall be recommended by the City
Treasurer for deportation immediately after serving the sentence without further
proceedings for deportation. If he is a public officer or employee, the maximum penalty
prescribed for the offenses shall be imposed and in addition, he shall be recommended for
dismissal from the public service and perpetually disqualified from holding any public
office, to vote and to participate in any election. If the offender is a certified
164
publi~
accountant, his certificate as a certified public accountant shall, upon conviction, be

automatically recommended for revocation or cancellation.
(d)
In the case of association, partnership, or corporations, the penalty shall be imposed on the
partner, president, general manager, branch manager, treasurer, officer-in-charge, and
employees responsible for the violation.
SECTION 326. Attempt to Evade or Defeat Tax - Any person who willfully attempts in
any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in
addition to other penalties provided by law, upon conviction thereof, be fined not more than Five
Thousand Pesos ( P 5,000.00) or imprisonment for one (1) year, or both at the discretion of the
court.
SECTION 327. Failure to File Return or Sworn StaJement, Supply Information, Pay
Tax Withheld and Remit Tax - Any person required under this Code or by regulations
promulgated thereunder to pay any tax, make a return, keep any records, or supply information,
who willfully fails to any such tax, make such return, keep such records, or supply such
information, or withhold or remit taxes withheld, at the time required by law or regulations, shall,
in addition to other penalties provided by law, upon conviction thereof, be fined not more than
Five Thousand Pesos (P 5,000.00) or imprisoned for one (I) year, or both
Any person who attempts to make appear for any that he or another has in fact filed a
return or statement, or actually files a return or statement and subsequently withdraws, the same
return or statement after securing the official receiving seal or stamp of receipt of the City
Treasurer's Office where the same was actually filed shall, upon conviction therefore be fined not
exceeding Five Thousand Pesos (P 5,000.00) or imprisoned for not more than six (6) months, or
both.
SECTION 328. Penal Liability of Corporations - Any corporation, association or general

co-partnership liable for any of the acts or omission penalized under this Code, in addition to the
penalties imposed herein upon the responsible corporate officers, partners or employees, shall
upon conviction, for each act or omission be fined for Five thousand Pesos (PS,000.00).
SECTION 329. Penal Liability for Making False Entries, Records or Reports a) Any independent certified public accountant engaged to examine and audit books of
accounts of taxpayers under Section 283 and any person under his direction or bookkeeper
or business agents, or employees, who:
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(1) Willfully falsifies any report or statement bearing on any examination or audit, or
renders a report, including exhibit statements, schedules or other forms of accountancy

work which has not been verified by him personally or under his supervision or by a
member of his firm or by a member of his staff in accordance with sound auditing
practices, or
(2) Certifies financial statements of a business enterprises containing an essential
misstatement of facts or omission in respect of the transactions, and income, of his
client, or
b) Any person who:
(1) Not being an Independent Certified Public Accountant according to Section 283
examines and audits books of account of taxpayers, or

(2) Offers to assign and certify financial statement without audit, or
(3) Offers any taxpayers the use of accounting and bookkeeping records for local tax
purposes not in conformity with the requirements prescribed in this Code or

regulations promulgated there under, or
(4) Knowingly makes any false entry or enters any false or fictitious name in the books
of accounts or records mentioned in the preceding paragraphs, or

(5) Keeps two or more sets of such records or books of accounts, or
(6) In any way commits an act or omission, in violation of the provisions of this Section;
or
(7) Fails to keep the books of accounts or records mentioned in Section 284-287 in a
native language, or English or to make a true and complete translation as required in

Section 287 of this Code, or whose books of accounts or records kept in a native
language or English are found to be at material variance with books or records kept
by him in another language, shall, upon conviction of each act or omission, be
punished by a fine of not more than Five Thousand (P 5,000.00) or by imprisonment
of not more than six (6) months or both.
SECTION 330. Unlawful Pursuit of Business - Any person who carries on any business
for which a permit, license or privilege tax is imposed without paying the tax as required by this
Code shall, upon conviction for each act or omission be fined of Five Thousand Pesos (P 5,000.00)
or imprisoned for not less than one (1) year, or both.
SECTION 331. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices
and other V-10/ations -
166
a)
Any person who, being required under Section 282 to issue receipts or sales or commercial
invoices, fails or refuses to issue such receipts or invoices or issues receipts or invoices that
do not truly reflect and/or contain all the information required to be shown therein or uses
multiple or double receipts or invoices, or amusement tickets, shall, upon conviction, for
each act or omission be fined of not less than One Thousand Pesos (P I, 000.00) but not
more than Five Thousand Pesos ( P 5, 000.00) or imprisoned for a term of not more than
six (6) months, or both.
b)
Any person who commits any of the acts enumerated hereunder shall be penalized in the
same manner and to the same extent as provided for in this Section:
I. Prints or issues amusement tickets without authority from the City Treasurer;
2. Prints or issues double or multiple sets of amusement tickets;
3. Prints or issue unnumbered amusement tickets

4. Fails to issues receipts or sales invoice to a customer or buyer; or
5. Issues recycled or unregistered admission ticket.
SECTION 332. Failure to Obey Summons - Any person who, being duly summoned by
the City Treasurer to appear to testify, or to appear and produce books of accounts, records,
memoranda, or other papers, or to furnish information as required under the pertinent provisions of
this Code, neglects to appear or produce such books of accounts, records, memoranda, or other
paper, or to furnish such information before or to the City Treasurer shall, upon conviction be
fined of not more than Five Thousand Pesos (P 5, 000.00) or imprisoned for not more than six (6)
months, or both.
SECTION 333. Declaration under Penalties of Petjury - Any declaration, return and
other statements required under this Code, shall, in lieu of an oath, contain a written statement that
they are made under the penalties of perjury. Any person who willfully files a declaration, return
or statement containing information which is not true and correct as to every material matter shall,
upon conviction be subjected to the penalties prescribed for perjury under the Revised Penal Code.
SECTION 334. Violations Committed by Government Enforcement Off1eers_ - Every

official, agent or employee of the City Treasurer or any other agency, of the City Government
charged with the enforcement of the provisions of this Code, who is guilty of any of the offenses
herein below specified, shall, upon conviction for each act or omission, be fined in a sum of not
more than Five Thousand Pesos (P 5, 000.00) or imprisoned for a term of not more than six (6)/h~/
fl v
month, or both:
167
I) Those guilty of extortion or willful oppression through the use of his office;
2) Those who knowingly demand other of greater sums than are authorized by law or receive
any fees, compensation or reward, except as by the law prescribed, for the performance of
any duty;
3) Those who willfully neglect to give receipts as by law required for any sums collected in the
performance of duty or who willfully neglect to perform any other duties enjoined by law;
4) Those who conspire or collude with another, or others to violate the provisions of this Code.
5) Those who by neglect or design permit the violation of the law by any other person;
6) Those who made or sign any false entry or entries in any books, or make or sign any false
certificate or return;
7) Those who allow, or conspire or collu4e with another to allow the authorized retrieval,
withdrawal or recall of any return, statement or declaration after the same has been officially
received by the City Treasurer's Office;
8) Those who, having knowledge or information of a violation of this Code or of any fraud
committed on the revenues collectible by the City Treasurer, fail to report such knowledge
or information to their superior officer or to report as otherwise required by law; and
9) Those who, without the authority of law, demand or accept or attempt to collect, directly or
indirectly, as payment or otherwise any sum of money or other thing of value for the
compromise, adjustment, or settlement of any charge or complaint for any violation or
alleged violation of this Code.
SECTION 335. Penalty for Failure to Issue and Execute Wa"ant of Diftraint - Any
official or deputy of the City Treasurer who fails to issue or execute the warrant of distraint or levy
after the expiration of the time prescribed in this Code or who is found guilty of abusing the
exercise thereof by competent authority shall be automatically dismissed from the service after due
notice and hearing.
SECTION 336. Penalty for Failure to Issue and Execute - Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his
deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax
become delinquent or within thirty (30) days from the date of issuance thereof, or who is found
guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed
from service.
SECTION 337. Omission of Property from Assessment or Tax Rolls by Officers and
Other Acts - Any officer charged with the duty of assessing real property who willfully fails to
assess, or who intentionally omits from the assessment or tax roll any real property which he
168
knows to be taxable, or who willfully or who intentionally violates or fails to perform any duty
imposed upon
him by law relating to the assessment of taxable real property shall ,upon
conviction, be punished by a fine of not less than One Thousand Pesos (P 1,000.00) nor more than
Five Thousand Pesos (P 5,000.00), or by imprisonment of not less than one (1) month nor more
than six (6) months, or both such fine and imprisonment, at the discretion of the court.
The same penalty shall be imposed to any officer charged with the duty of collecting the
tax due on real property who willfully or negligently fails to collect the tax and institute the
necessary proceedings for the collection of the same.
Any other officer required by this Code to perform acts relating to the administration of the
real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to
disch<'l!ge such duties 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 less
than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the
discretion of the court.
SECTION
338. Government Agents Delaying Assessment of Real Property and
Assessment Appeals - Any government official who intentionally and deliberately delays the
assessment of real property or the filing of any appeal against its assessment shall, upon
conviction, be punished by a fine of not less than One Thousand Pesos (Pl, 000.00) nor more than
Five Thousand Pesos (PS, 000.00) or by imprisonment of not less than one (1) month nor more
than six (6) month, or both such fine and imprisonment, at the discretion of the court.
SECTION 339. Failure to Dispose ofDelinquent Real Property at Public Auction - The
City Treasurer or his deputy who fails to dispose of delinquent real property at public auction in
compliance with the pertinent provision of this Code, and any other local government officials
whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon
conviction, be subjected to a fine not less than One Thousand Pesos (P 1, 000.00) nor inore than
Five Thousand Pesos (P 5, 000.00), or imprisonment of not more than six (6) months, or both such
fine and imprisonment at the discretion of the Court.
CHAPTER XV - STATUTORY OFFENSES AND PENALTIES

SECTION
340. General Provisions - The addition to the tax such as interest and
penalties and surcharges, shall be collected with such taxes, fees and charges imposed in this Code
and in the same manner and as part of the tax.
169
The term "person" as used in this Code, includes an officer or employee of a corporation
who as officer, employee, or member is under a duty to perform the act in respect of which the
violation occurs.
SECTION 341. Civil Penalties:

a)
There shall be imposed, in addition to the tax required to be paid, penalty equivalent to
twenty five percent (25%) of the amount due, in the following cases;
(1) Failure to file any sworn statement required under the provisions of this Code
or regulation on the date prescribed, or
(2) Failure to pay the tax within the time prescribed for its payment; or
(3) Failure to pay the full amount of tax shown on any return or sworn statement as
required to be filed under the provisions of this Code or its regulations, or the
full amount of tax due for which no return is required to be filed, on or before
the date prescribed for its payment.
b)
In case of willful neglect to file the sworn statement or return within the period
prescribed by this Code or its regulations, or in case a false or fraudulent return is
willfully made, the penalty to be imposed shall be fifty percent (50%) of the tax in
case any payment has been made on the basis of such return before the discovery of
the falsity or fraud.
c) The penalties imposed herein shall form part of the tax and the entire amount shall be
subject to interest as prescribed in this Code.
SECTION 342. Interests (a)
In general - There shall be assessed and collected on unpaid amount of tax, interest
at the rate of two percent (2%) per month not exceeding thirty-six (36) months from
the date prescribed for payment until the amount is fully paid.
(b)
Deficiency interest - Any deficiency in the payment of the tax due, shall be subject
to the interest prescribed in paragraph (a) hereof, which interest shall be assessed
and collected from the prescribed date for its payment until the full payment
thereof.
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(c)
Delinquency interest - In case of failure to pay:

1)
The amount of the tax due on any required date
to be paid, or
2)
The amount of the tax due for which no sworn statement is required, or
3)
A deficiency tax, or any surcharge or interest thereon, on the due date

appearing in the notice and demand of the City Treasurer, there shall be
assessed and collected, on the unpaid amount of two percent (2%) interest
per month, which interest shall form part of the tax.
d)
Interest on extended payment - If any person required to pay the tax is qualified
and elects to pay the tax on installment under the provisions of this Code, but fails
to pay the tax or any installment hereof, or any part of such amount of installment
on or before the date prescribed for its payment, or where the City Treasurer has
authorized an extension of time within which to pay a tax or deficiency tax or any
part thereof, there shall be assessed and collected interest at the rate of two per
centum (2%) per month or fraction thereof on the tax or deficiency tax or any part
thereof unpaid from the date of notice and demand until it is paid but not more than
thirty -six (36) months.
SECTION 343. FaUure to FUe Certain InfonnatiolllRetums - In the case of each failure
to file an information required by this Code or by the City Treasurer or such failure is due to
reasonable cause and not to willful neglect, there shall, upon notice and demand by the City
Treasurer, be paid by the person failing to file, keep or supply the same One Thousand Pesos (P 1,
000.00) for each such failure: Provided, however that the aggregate amount to be imposed for all
failures during a calendar year shall not exceed Ten Thousand Pesos (P 10, 000.00).
SECTION 344. Penalty for failure to file Swom Statement required under Section 201
and 203 of Local Government Code of 1991 (Declaration of Real Property) - There is hereby
imposed a fine to the owner or administrator of the real property, whether taxable or exempt, for
failure to file within the prescribed period the sworn statement declaring the true and current fair
market value of real property under Section 202 of RA 7160, otherwise known as The Local
Government Code of 1991 and Article 293 of the Implementing Rules and Regulation shall upon
conviction be punished by a fine of not less than two thousand (2,000.00) nor more than five
thousand (5,000.00) pesos, or by imprisonment of not less than one month nor more than 6
months, or both, at the discretion of the court; Provided, however, that if the violator shall
voluntarily agree to pay a fine without the necessity of filing a case in court the fines imposable
upon him shall be as follows:
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a. A standard fine of fifty (P50.00) pesos if the sworn declaration is filed within thirty (30)
days from the deadline.
b. If the sworn declaration is not filed by the person concerned within thirty (30) days from
the deadline, a fine equivalent to 3/4of1% of the entire assessed value of his property or
properties located in this City, in addition to the standard fine prescribed under
paragraph (a) hereof; Provided, however, that the standard and additional fines together
shall in no case be less than one hundred (PI00.00) nor more than three thousand
(P3, 000.00) pesos.
There is hereby further imposed a fine to the owner or administrator of the real property,
whether taxable or exempt, for failure to file within the prescribed period the sworn statement
declaring the true and current fair market value of real property under Section 203 of RA 7160,
otherwise known as The Local Government Code of 1991 and Article
294 and 299 of the
Implementing Rules and Regulation shall upon conviction be punished by a fine of not less than
two thousand (2,000. 00) nor more than five thousand (5,000.00) pesos, or by imprisonment of not
less than one month nor more than 6 months, or both, at the discretion of the court; Provided,
however, that if the violator shall voluntarily agree to pay a fine without the necessity of filing a
case in court the fines imposable upon him shall be as follows:
a. A standard fine of fifty (P50.00) pesos if the sworn declaration is filed within thirty (30)
days from the deadline.
b. If the sworn declaration is not filed by the person concerned within thirty (30) days from
the deadline, a fine equivalent to % of 1% of the entire assessed value of his property or
properties located in this City, in addition to the standard fine prescribed under paragraph
(a) hereof Provided, however, that the standard and additional fines together shall in no
case be less than one hundred (PI00.00) nor more than three thousand (P3, 000.00)) pesos.
In the case of the juridical person, the Manager, Director, Administrator, or whoever is the
head of the organization shall be liable for the fines herein above imposed.
The City Assessor shall recommend to the City Legal Officer or the City Prosecutor the
filing of appropriate cases in court against property owners/administrator who fail to file their
sworn statement as herein prescribed and/or refuse to pay the fines imposed for such violation.
The proceeds of fines thus collected shall accrue to the Special Trust Fund of the City and
shall be appropriated solely for the special projects of the Office of the City Assessor and the City
Treasurer.
fl
The fines above herein imposed shall be paid to the City Treasurer upon certification of the
amount to be paid.
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SECTION 345. Failure of an Accountable Officer or Deputy to Collect or Remit Tax Any accountable employee or deputy or person required to collect, withhold account for, or remit
any tax imposed by this Code who willfully fails to collect such tax, or account for and remit such
tax, or willfully evade to remit such withheld tax shall, in addition to other penalties provided for
under this Chapter and other existing laws and regulations be liable to a penalty equal to the total
amount of the tax not collected, or not accounted for and remitted.
CHAPTER XVI - OTHER PENAL PROVISIONS

SECTION
346. Penalty for Second and Subsequent Offenses - In the case of
reincidence, the maximum of the penalty prescribed for the offenses shall be imposed and the
business permit revoked.
SECTION 347. Penalty for Violation of Business Registration Plate under Section 136
(K) of this Code - Any person found violating this Ordinance shall be punished with the following
penalties, to wit;
1. For non-display of the plate a fine of P 500.00/offense.
2. For displaying a dilapidated plate as determined by the City Treasurer's Office a fine of
P 500.00/offense
3. For displaying a counterfeit plate a fine of P 5,000.00/offense plus REVOCATION OF
BUSINESS/MAYOR'S PERMIT.
SECTION 348. Administrative Provision and Imposition of Penalties for Violations of

PDJ096
A. RULE II -ADMINISTRATION AND ENFORCEMENT
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 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 of not
more than twenty thousand pesos or by imprisonment of not more than two years or by both such
fine and imprisonment; Provided, that in the case of a corporation firm, partnership or association,
Sec. 213, PD. 1096
173
the penalty shall be imposed upon its officials 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 his
sentence.
Exemption ttttt
Public buildings arts: traditional indigenous family dwellings shall be exempted from
payment of building permit fees.
As used in the Code. the term "traditional indigenous family dwelling" means a dwelling
intended for the use and occupancy by the family of the owner only and constructed of native
materials such as bamboo, nipa, logs, or lumber, the total cost of which does not exceed fifteen
thousand pesos (P 15,000.00).
Feesiiiii
Every Building Official shall keep a permanent record and accurate account of all fees and
other charges fixed and authorized by the Secretary to be collected and received under this Code.
Subject to existing budgetary, accounting and auditing rules and regulations, the Building
Official is hereby authorized to retain not more than twenty percent of his collection for the
operating expenses of his office.
The remaining eighty percent shall be deposited with the city or municipal treasurer and
shall accrue to the General Fund of the province, city or municipality concerned.
Use of Income from Fees

Any provision of law to the contrary notwithstanding, the Secretary is hereby authorized to
prescribe the procedures for the use of all net income realized by the office of the Building Official
from the collection of fees and charges not exceeding twenty percent thereof in accordance with
Section 208.
Such income may be used to cover necessary operating expenses including the purchase of
equipment, supplies and materials, travelling expenses, obligation expenses and sheriff's fees and
payment of other prior years' obligations not adequately funded, subject to existing budgetary and
auditing rules and regulations.
Administrative Fines******
ttttt Section 209, PD 1096 National Building Code

imi Section 208, PD l 096 National Building Code
Section 210, PD l 096 National Building Code
Section 212, PD I 096 National Building Code
174
I. Imposition of Administrative Fines

a.
The Secretary or his duly authorized representative may prescribe and impose fines not
exceeding ten thousand pesos (PIO, 000.00) in the following cases, subject to the terms
and procedures as hereunder provided:
1.
Erecting, constructing, altering, repairing, moving, converting,

installing or demolishing a private or public building/structure if
without building/demolition permit.
11.
Making any alteration, addition, conversion or repair in any

building/structure/ appurtenances thereto constructed or installed
before the adoption of the Code, whether public or private, without a
permit.
iii.
Unauthorized change, modification or alteration during the

construction in the duly submitted plans and specifications on which
the building permit is based.
iv.
Non-compliance with the work stoppage order or notice and/or

orders to effect necessary correction in plans and specifications
found defective.
v.
Non-compliance with order to demolish building/structure declared

to be nuisance, ruinous or dangerous.
vi.
Use or occupancy of a building/structure without Certificate of

Occupancy/use even if constructed under a valid building permit.
vu.
Change in the existing use or occupancy classification of a

building/structure or portion thereof without the corresponding
Certificate of Change of Use.
vm.
Failure to post or display the certificate of occupancy/use/operation

in a conspicuous place on the premises of the
building/structure/appurtenances.
ix.
Change in the type of construction of any building/structure without

an amendatory permit.
b. In addition to the imposed penalty, the owner shall correct/remove his violations of
the provisions of the Code.
2.
Determination of Amount of Fines
175
a. In the determination of the amount of fines to be imposed, violations shall

be classified as follows:
Light Violations
1.
(a)
Failure to post Certificate of Occupancy/use/operation.
(b)
Failure to post Building Permit construction information sign.
(c)
Failure to provide or install appropriate safety measures for the

protection of workers, inspectors, visitors, immediate
neighbors and pedestrians.
11.
Less Grave Violations

(a)
Non-compliance with the work stoppage order for the

alteration/addition/conversion/repair without permit.
Use or occupancy of building/structure without appropriate
(b)
Certificate of Occupancy/use/operation.
iii.
Grave Violations
(a)
Unauthorized change, modification or alteration during

construction in the duly submitted plans and specifications on
which the building permit is based.
Unauthorized change in type of construction from more fire-
(b)
resistive to less fire-resistive. - (c) Non-compliance with order to

abate or demolish.
(c)
Non-compliance with work stoppage order for

construction/demolition without permit.
Change in the existing use or occupancy without Certificate of
(d)
Change of Occupancy/use/operation.
(e)
Excavations left open without any work being done in the site for
more than one hundred twenty (120) days.
b.
Amount of Fines
The following amount of fines for violations of the Code and this IRR is
hereby prescribed:
Light Violations
PS,000.00
Less Grave Violations

Grave Violations
c.
. P8,000.00
PI0,000.00
Penalty
1.
Without prejudice to the provisions of the preceding Sections, the Building

Official is hereby also authorized to impose a penalty or surcharge in the
fM/
176
following cases in such amount and in the manner as hereunder fixed and
detennined:
For constructing, installing, repairing, altering or causing any change in the occupancy/use
of any building/structure or part thereof or appurtenances thereto without any permit, there shall be
imposed a surcharge of I 000/o of the building fees; Provided, that when the work in the
building/structure. is started pending issuance of the Building Pennit by the Building Official, .the
amount of the surcharge shall be according to the following:
I 0% of: the building pennit fees
Excavation for foundation - - - - - - - - - - - Construction of foundation (including pile

driving and laying ofreinforcing bars) - - -
25 % of the building pennit fees
Construction of superstructure up to 2.00

meters above established grade - - - - - - - -
50 % of the building pennit fees
Construction of superstructure above 2.00

meters - - - - - - - - - - - - - - - - - - - - - - - - -
I 00% of the building permit fees
3. For failure to pay the annual inspection fee within thirty (30) days from the prescribed date.
a surcharge of 25% of the inspection fee shall be imposed.
B. RULE III - PERMITS AND INSPECTION

Building Permits tttttt
Exemption from Building Permits
A building permit shall not be required for the following minor constructions and repairs,
provided these shall not violate any provision of the Code and this IRR.
a.
Minor Constructions
1.
Sheds, outhouses, greenhouses, children's playhouses, aviaries, poultry houses and

the like, not exceeding 6.00 sq. meters in total area, provided they are completely
detached from any other building and are intended only for the private use of the
owner.
ii.
Addition of open terraces or patios resting directly on the ground, not exceeding
20.00 sq. meters in total floor area, exclusively for the private use of the owner.
m.
Installation of window grilles.
tttttt Section 301, PD 1096 National Building Code
177
iv.
Garden pools for the habitation of water plants and/or aquarium fish not exceeding
500 millimeters in depth and exclusively for private use.

v.
Garden masonry walls other than party walls not exceeding 1.20 meters in height,
footpaths, residential garden walks and/or driveways.
b.
Repair Works
1.
Repair works not affecting or involving any structural member, - such as

replacement of deteriorated roofing sheets or tiles, gutters, downspouts, fascias,
ceilings and/or sidings.
n.
Repair and/or replacement of non load-bearing partition wails.
111.
Repair and/or replacement of any interior portion or a house not involving addition
or alteration.
iv.
Repair and/or replacement work of doors and windows.
v.
Repair and/or replacement work of flooring.
vi.
Repair of perimeter fence and walls.
vu.
Repair and/or replacement of plumbing fixtures, fittings or pipings, such as toilet

bowls, sinks, lavatories, urinals, bidets, pipes, faucets, valves for single detached
dwellings and duplexes.
Section 349. Vwlation of Other Provisions of this Code or Regulations in General-Any

person who violates any provisions of this Code or any regulation of the City Treasurer
promulgated there under, for which no specific penalty is provided by law or by this Ordinance,
shall upon conviction for each act or omission, be fined in a sum of not more than Five Thousand
Pesos (P 5, 000.00) or imprisonment for not more than six (6) months, or both.
Section 350. Engaging in Prohibited Business Transactions or Processing Illegal
Pecuniary Interest - Any local official and any person or persons dealing with him who violate
the prohibition provided in Section 89 of the Local Government Code, (R.A. 7160), shall be
punished with imprisonment for six (6) months and one day to six (6) years, or a fine not less than
Three Thousand Pesos (P 3, 000.00) nor more than Ten Thousand Pesos (P 10, 000.00), or both
such imprisonment and fine, at the discretion of the court.
Section 351. Penalty for Selling, Transferring, Encumbering, or an any way Disposing
of Property Placed under Constructive, Distraint - Any taxpayer whose property has been placed
under constructive distraint by the City Treasurer who sells, transfers, encumbers, or in any way
disposes of said property, or any part thereof; without the knowledge and consent of the Ci~
178
Treasurer shall, upon conviction for each act or omission be fined in a sum of not less than twice
the value of the property sold, encumbered or disposed of, but not more than Five Thousand Pesos
(P 5, 000.00) or imprisoned for a term of not more than six (6) months, or both.
Section 352. Failure to Surrender Property Placed Under Distraint And Levy - Any
person having in his possession or under his control any property or rights to property, upon which
a warrant of constructive distraint or of actual distraint and levy has been issued shall, upon
demand by the City Treasurer or any of his deputies executing such warrant, surrender such
property or right to property to the City Treasurer or any of his deputies, unless such property or
right is, at the time of such demand, subject to an attachment or execution under any judicial
process. Any person who fails or refuses to surrender any of such property or right shall be liable
in his own person and estate to the City Government in a sum equal to the value of the property or
rights not so surrendered but not exceeding the amount of the taxes (including penalties and
interest) for the collection of which such warrant had been issued, together with costs and interest
if any, from the date of such warrant. In addition, such person shall upon conviction for each act or
omission be fined in a sum of not more than Five Thousand Pesos (P 5, 000.00) or imprisoned for
a term of not more than six (6) months, or both.
Section 353. Conjlscatio11 and Forfeiture of the Proceeds or Instrument of Crime - In
addition to the penalty imposed for the violation of the provisions of this Code, the same shall
carry with it the confiscation and forfeiture in favor of the City Government of the proceeds of the
crime or value of the goods, and the instrument or tools used in the illicit act belonging to a third
person, the same shall be confiscated and forfeited after due notice and hearing in a separate
proceeding in favor of the government if such third person leased, let, chartered, or allowed the use
of the instrument or tools to the offender, such instrument, or tools shall, likewise, be confiscated
and forfeited: Provided, finally, that property of common carriers shall not be subject to forfeiture
when used in the transaction of their business as such common carrier, unless the owner or
operator of said common carrier was, at the time of the illegal act, a consenting party or privy
thereto, without prejudice to the owner's right of recovery against the offender in a civil or
criminal action. Articles which are not subject of lawful commerce shall be destroyed.
Section 354. Subsidiary Penalty - If the person convicted for violation of any provisions
of this Code has no property with which to meet the fine imposed upon him by the court, or is
unable to pay such fine, he shall be subjected to a subsidiary liability at the rate of one (1) day for
each Eight Pesos and Fifty Centavos (P8.50) subject to the rules established in Article 39 of the
Revised Penal Code.
179
Section 355. Penalty for Non payment of Rental and light fees and other violation under
Book IV of this Code - If the person convicted for violation of any provisions of this Code has no
property with which to meet the fine imposed upon him by the court, or is unable to pay such fine,
he shall be subjected to a subsidiary liability at the rate of one (1) day for each Eight Pesos and
Fifty Centavos (P8.50) subject to the rules established in Article 39 of the Revised Penal Code.
Non-payment of the rentals or light fees when they become due is sufficient ground for the
ejectment of the occupant or cancellation of his/ her lease, aside from the payment of surcharge not
exceeding twenty-five percent (25%) of the amount of fees or charges not paid on time and an
interest at the rate not exceeding two percent (2%) per month of the unpaid fees or charges
including surcharges until such amount is fully paid but not in no case shall the total interest on the
unpaid amount or portion thereof exceed thirty-six (36) months.
Violation of any of the provision under Book IV of Ordinance 399 is a sufficient ground to
eject the occupant or cancel his/ her privilege to lease market stall at the discretion of the Market
Committee and without the need of any court proceeding.
Section 356. Administrative Authority of the City Treasurer - The City Treasurer, in aid
of legislation, shall recommend to the Sangguniang Panlungsod once every five (5) years the
inclusion of new sources of revenues, revised rates of taxes, fees and/ or charges, and such other
consideration that will directly improve the fiscal capability of the City. He shall recommend to the
Local Sangguniang circulars, memoranda, fiscal policies and amendments to this Code, rules and
regulation and such other measures necessary for the effective and efficient implementation of the
provision of this Code.
Section 357. Tax Base - Pursuant to the preceding Section, and in consonance with
Section 191 of R.A. 7160, the City Treasurer shall be responsible for the organization, conduct,
development and maintenance of a socio-Economic and Demographic Profile of the City of Iloilo
which will serve as statistical bases for future policy, development planning, and effective public
administration. Concomitant to this responsibility, he and his duly authorized assistant or deputies,
shall be personally obliged to gather first-hand information from Barangay. Officials, nongovernmental cause-oriented groups, and national government agencies on matters relative to
fiscal administration. Statistical data gathered for this purpose will form bulk of the tax
information system sanctioned under Section 470 (d) paragraph 5 ofR.A. 7160.
Section 358. Tax Information System - It shall be within the power of the City Treasurer
to organize Specialized Temporary Teams or Units within his department for the purpose of
maintaining and upgrading a people-oriented, people-empowered, and computer-based tax
information system.
180
Section 359. Public Dissemination of City and Barangay Tax Ordinances - Copies of all
City and Barangay tax ordinances and revenue measures shall be furnished the City or Barangay
Treasurer for public dissemination; Provided, however, that in the case of City tax ordinances or
revenue measures, the Secretary of the Sangguniang Panlungsod shall, within ten (10) days after
their approval, furnish the City Treasurer certified true copies of all such tax ordinances or
measures for publication in full for three (3) consecutive days in a newspaper of local circulation
as part of the City's tax information
Section 360. Assessment of Property Subject to Back Taxes - Real property declared for
the first time shall be assessed for taxes for the period during which it would have been liable but
in no case for more than ten (10) years prior to the date of initial assessment: Provided, however,
That such taxes shall be computed on the basis of the applicable schedule of values in force during
the corresponding period.
If such taxes are paid on or before the end of the quarter following the date the notice of
assessment was received by the owner or his representative, no interest for delinquency shall be
imposed thereon; otherwise such taxes shall be subject to an interest at the rate of two percent
(2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes
are fully paid.
Addendum on Special Provision:
Monitoring of Tax Compliance - The Barangay. Treasurer and Punong Barangay shall
monitor tax compliance in their respective barangays. Report shall be submitted to the City
Treasurer on a regular basis to update status with respect to realty and business taxes in their
barangay.
Voluntary tax Compliance - The City Treasurer may exempt a businessman from
examination of his I her books of accounts and pertinent records in case of voluntary tax
compliance by at least thirty percent (30%).
New Business Permit - No new business permit shall be approved without prior inspection
submitted by the personnel of the Examination and Inspection Division, City Treasurer's Office.
Section 361. Repealing Clause - All Ordinances, executive orders, resolutions and/or
administrative regulations, or part or parts thereof which are inconsistent herewith are hereby
repealed and/or modified accordingly.
181
Section 362. Separability Clause - If for any reason or reasons, any Section or provision
of this Ordinance shall be held to be unconstitutional or invalid, no other Section or provision
hereof shall be affected thereby.
Section 363. Effectivity Clause - This Ordinance shall take effect on January 1, 2008.
182

Iloilo City Tax Ordinance 2007-016

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Iloilo City Tax Ordinance 2007-016

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Republic of the Philippines

City of lloilo City

TAX ORDINANCE NO. 2007-016

Tax Ord. No. 2007-016, Dec. 19, 2007

CHAPTER II - TAXES ON BUSINESS

CHAPTER Ill - TRANSFER TAX .

Tax on Transfer of Real Property Ownership

CHAPTER IV - TAX ON PRINTERS AND PUBLISHERS

10 Tax on Printing and Publication

CHAPTER VI - SAND AND GRAVEL TAX

Sand and Gravel Tax

CHAPTER VII - TAX ON PROFESSIONS AND CALLINGS

CHAPTER VIII - AMUSEMENT TAX ON ADMISSION

Amusement Tax on Admission

CHAPTER IX - TAX ON DELIVERY TRUCKS ANO VANS

29 Delivery Trucks and Vans

CHAPTER X - COMMUNITY TAX

CHAPTER XI - TAX ON THE STORAGE OF FLAMMABLE, COMBUSTIBLE

39 Tax on Flammable, Combustible or Explosives Substance

CHAPTER XII - PRIVATELY OWNED PUBLIC MARKETS

43 Tax on Lessors of Real Estate

CHAPTER XIV - TAX ON RICE OR CORN MILLS

44 Rice or Com Mills

CHAPTER XVI - SHARES FROM PROCEEDS OF NATIONAL TAXES OR RECEIPTS

Share in the Allotment of Internal Revenue Taxes

BOOK II - FEES and CHARGES

CHAPTER II FEES ON ACCREDITATION OF TOURISM RELATED ESTABLISHMENT

56 Registration/License Fee-Owners and/operators of Hotels operating

CHAPTER Ill - SANITARY INSPECTION FEES

Sanitary Inspection Fees

CHAPTER IV - GARBAGE SERVICE CHARGES

70 Garbage Service Charge

CHAPTER V - FEES FOR LICENSING AND SEALING OF WEIGHTS AND MEASURES

Fees for Sealing and Licensing of Weights Measurers

CHAPTER VI - FISHERY AND RENTALS, FEES AND CHARGES

83 Fees and Rentals for the Use of Municipal Water

CHAPTER VII - FEE FOR OPERATING FISHING VESSELS

Fee for Operating Fishing Vessels

CHAPTER VIII - ZONING FEE

102 Zoning Fee

CHAPTER IX - BUILDING PERMIT FEES

105 Building Permit Fees

CHAPTER X - ELECTRICAL PERMIT AND INSPECTION FEES

106 Electrical Installation Permit and Inspection Fees

CHAPTER XI - LINE AND GRADES

108 Line and Grades

CHAPTER XII - PLUMBING INSPECTION & PERMIT FEES

CHAPTER XIII - MECHANICAL PERMIT FEE AND INSPECTION FEES

118 Imposition of Fees

CHAPTER XIV - OCCUPANCY FEE

121 Occupancy Fee

122 Imposition of Fees

CHAPTER XVI - EXCAVATION PERMIT FEE AND RESTORATION FEE

125 Imposition of Fee

126 Imposition of Fees

128 Filing of Application

130 Authority or permit required

CHAPTER XXI - PARKING FEES

133 Parking Fees

134 Authority to Lease or Rent

CHAPTER XXll - OTHER FEES AND CHARGES

136 Fees and Charges

Cart and sledges Registration Fee

BOOK Ill - REAL PROPERTY TAX