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CHAPTER IV - PERMIT AND REGULATORY FEES Article A.

Mayors Permit Fees


Section 4A.01

Mayors Permit Fee on Business There shall be collected an annual fee at the rate provided hereunder for the issuance of a Mayors permit fee to every person or entity who shall conduct a business, trade or activity within the City of Olongapo.

Section 4A.01a. Retailers/Repackers, Independent Wholesalers & Distributors:

1. Gasoline & other flammable, combustible or explosive subtances 2. Non-flammable, combustible or non-explosive/Hardware and Construction Supplies 3. Supermarket/Pharmacy/Drugstore/Department Store 4. Grocery Store/Furniture/Appliance Store 5. Sari-Sari Store & Other Small Retailers
Section 4A.01b. Restaurant and Caterers, Cafes, Cafeterias, Ice Cream and

PhP 10,000.00 7,000.00 5,000.00 4,000.00 750.00

Refreshment Parlors, Soda fountain Bars, Carinderias, and Independent Caterers: 1. Restaurant & Caterers 2. Ice Cream parlors, soda fountain bars 3. Cafes and cafeterias 4. Carinderias

3, 150.00 1,050.00 1,050.00 750.00

Section 4A.01c. Service Establishments:

1. General Building Contractors, as classified by Contractors Accreditation Board: ZONING CLASSIFICATION PHIL. STANDARD CLASSIFICATION Class AAA Class AA Class A Class B Class C Class D 2. Building Maintenance Contractors; demolition; filling and PhP7,000.00 6,300.00 4,200.00 3,150.00 2,100.00 1,050.00 PhP4, 200.00

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salvage contractor; electric light or gas system, installers of engineering (general and specialty contractors; garbage disposal contractors, proprietors, operators of heavy equipment, light bulldozers and tractors who make them available to others for consideration; landscaping contractors interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system, trucking services) 3. Advertising agencies; booking offices for films exchange, booking offices for transportation on commission basis; business management services(business agents); cinematographic film owner, lessors or distributor; commercial or immigration service; customs brokerages; feasibility studies; consultancy services; laundry services; adjusters; brokerages management, management consultant not subject to occupation tax, mercantile agencies messenger services; real state appraisers; real state brokerages, shipping agencies and travel agencies, and other services 4. Service station for washing or greasing motor vehicles 5. Smelting plants 6. Steam Laundry and/or Dry Cleaning (In addition to mayors permit as laundry services if it offers steam laundry services): (i) For the first washing or dry cleaning machine (ii) For every washing or dry cleaning machine thereafter. 7. Video Coverage Services 8. Rental of video tapes, furniture, sound system, etc. 9. Stevedoring Services (office only) 10. Watch Repair Center of Exclusively Manufactured Watches 11. Ordinary Watch Repair Shop 12. Car Rental 13. Bus Companies 14. Parking Area: (i) Less than 300 sq. m. (ii) 301 sq. m or more but less 500 sq. m. (iii) 501 sq. m or more but less 1000 sq. m. (iv) 1,001 sq. m or more but less 2000 sq. m. 525.00 875.00 1,050.00 2,100.00 . 750.00 750.00 1,050.00 1,050.00 1,050.00 2,100.00 750.00 5,000.00 10,000.00 PhP 3,500.00

3,000.00 5,250.00

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(v) 2,001 sq. m or more. 15. Escort services 16. Warehouse or Bodegas: (i) Less than 300 sq. m. (ii) 300 sq. m or more but less than 500 sq. m (iii) 500 sq. m or more 17. Gold and Silversmiths 18. Machine Shops 19. Funeral Establishments Owning and Maintaining Memorial Parks 20. Independent Funeral Services 21. Medical/ Optical Clinics and Dental Laboratories; Assaying Laboratories 22. Private Hospitals 23. Slendering, Body Building Saloons or Gym 24. Slendering and Body Building Saloons with Massage and Therapeutic Clinic 25. Recruitment or Job Placement Services 26. Animal Hospitals/ Clinics 27. Auto Motor Repair Light Vehicle including motorcycles Heavy 28. Painting Shops; Sculptor Shops; Plating Establishment 29. Photographic Studios 30. Silk Screen of T-Shirt Printing 31. Vaciador Shops 32. Bicycle Rental 33. Other Independent Contractors (juridical or natural) Not Included Among Those Subject to Professional Tax 34. Inspection Services for Incoming and Outgoing Cargoes .

4,200.00 2, 100.00

2, 100.00 5, 250.00 7, 500.00 750.00 2, 500.00 20, 000.00 10, 000.00 2,000.00 3,150.00 3,500.00 5,600.00 4,200.00 3,150.00

3,500.00 5,000.00 2,000.00 1,400.00 750.00 750.00 750.00 2,100.00 4, 200.00

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35. Indentors 36. Lighterage services 37. Lithographers 38. Recopying or Duplicating Services Like Plastic Laminations, Photo static, White/Blue Printing, Xerox, Typing and Mimeo graphic Services 39. Roasting of Pigs and Fowls 40. Shipyard for Repairing of Ship (office only) 41. Tailor Shops; Dress Shops; Rental of Gowns & Costumes a) Rental of Gowns & Formals 42. Beauty Parlors and Barber Shops 43. Wood Curving Shops 44. Hatters and Milliner Shops 45. Upholstery Shops 46. Vulcanizing Shops 47. Tire Recapping Plants 48. Holding Company 49. E-Commerce a.) Internet Cafes, Internet Shops b.) Computer / Cellphone Retail c.) Computer/ Cellphone repair/services d.) IT Services (Website Design, programming, printing, computer graphics, Information Technology related business) jp 50. Manufacturing 51. Welding Shops/ Iron Works 52. Electrical and Rewinding Shop 53. House-hold Electronics Shop 54. Brake Bonding Shop 55. Aircon/ Refrigerator Shop and Other Allied Services

2, 100.00 2, 100.00 2, 100.00 1, 400.00

750.00 3, 500.00 750.00 1,500.00 750.00 750.00 750.00 750.00 750.00 5,600.00 7,000.00

3,500.00 3,500.00 3,500.00 3,500.00 5,000.00 3,500.00 2,750.00 2,750.00 3,750.00 3,750.00

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Section 4A.01d. Hotels Duly Licensed and Accredited By The City of Olongapo

1. Hotel De Luxe 2. Hotel First Class 3. Hotel Standard 4. Hotel Economy 5. Pension House, Inn & Apartle
Section 4A.01e. Real Estate Dealers/ Developers

PhP 12,000.00 10,000.00 8, 000.00 6,000.00 l2,000.00

1. Subdivision operators 2. Other real estate dealers/ developers


Section 4A.01f. Real Estate Lessors

PhP 10,000.00 6,000.00

1. Commercial Building: (i)Less than five (5) doors (ii) Five (5) doors or more 2. Residential Building: (i) Less than three (3) doors (ii) Three (3) doors but not more than nine (9) doors (ii) Ten (10) doors or more
Section 4A.01g. Privately Owned Market, Shopping Center and Food Center

PhP 3, 000.00 4, 500.00

750.00 1,500.00 3,000.00

1. For the first ten (10) stalls 2. Ten (10) stalls but not more than fifteen Stalls 3. Fifteen (15) stalls but not more than twenty (20) Stalls 4. Twenty (20) stalls but not more than thirty (30) Stalls 5. Thirty (30) stalls or more
Section 4A.01h. Dealers in Fermented Liquors, Distilled Spirits, and/or Wines

2, 100.00 3, 150.00 4, 200.00 5, 250.00 7, 000.00

and Tobacco:

1. Wholesale dealers of foreign liquors 2. Retail dealers of foreign liquors 3. Wholesalers dealers of domestic liquors

PhP 2, 000.00 1, 500.00 1,500.00

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4. Retail dealer of domestic liquor


Section 4A.01i. Dealers of Tobacco:

1,000.00

1. Wholesale Tobacco Dealers 2. Retail Tobacco Dealers


Section 4A.01j. Other Kinds of Dealers/ Distributors:

PhP 1,000.00 750.00

1. Wholesale dealers 2. Retail Dealers


Section 4A.01k. Owners or Operators of Amusement Places and Devices:

PhP

900.00 750.00

1. Night clubs/ day clubs 2. Cocktails lounges, bars, and similar establishments 3. Dance Halls, or dancing pavilions 4. Social clubs/voluntary associations or Organizations 5. Skating rinks 6. Bath houses, resorts, and the like, per establishments 7. Steam baths, therapeutic baths, spa and the like, per establishments 8. Billiard halls/pool halls, per table 9. Bowling establishments (i) For automatic lane (ii) For non- automatic lane 10. Circuses, carnivals, fun houses and the like 11. Merry-go-rounds, roller coaster, ferries wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 12. Theaters and Cinema houses 13. Boxing stadia, Auditorium, gymnasia, concert halls, or similar halls or establishments 14. Pelota/ tennis/squash courts, per court 15. Amusement devices, per device (play stations, game arcades/consoles, computer gaming stations, videoke machine, rides, etc.)

Php 5,000.00 3,500.00 2,100.00 1, 400.00 1, 050.00 5, 000.00 5, 600.00 200.00

4, 200.00 2, 000.00 2, 000.00 2,000.00

5, 000.00 5, 000.00 3, 000.00 100.00

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(pawnshop, banks. insurance companies, saving and loan associations, financial and lending investors per establishment) per establishment/branch 1. Bank 2. Pawnshop 3. Lending Investor 4. Insurance Company/ Agency 5. ATM Machines, per machine 6. Finance and Investment Companies 7. Dealers in Securities and Foreign Exchange Dealers 8. Money Transfer
Section 4A.01m. Education Life Plan/ Memorial Plan and Other Pre- Need

Section 4A.01l. Financial Institutions and / or Lending Institutions

PhP 5, 000.00 5, 000.00 5, 000.00 5, 000.00 1, 000.00 5, 000, 00 5, 000.00 5,000.00 2, 000.00 1, 000.00 1, 000.00 3,000.00 10, 000.00 2, 000.00 5, 000.00

Companies

Section 4A.01n. Dancing Schools/ Judo Karate Schools, Driving Schools/ Speed

Reading/ EDP, etc.

Section 4A.01o. Nursery, Vocational and Other Schools Section 4A.01p. Driving Ranges Section 4A.0q. Golf Links Section 4A.01r. Mini Golf Links Section 4A.01s. Private Detective/ Security Agencies Section 4A.01t. Other Business or Activities:

1. On delivery trucks or vans to be paid by the manufacturers producers of and dealers in any product regardless of the number of trucks and vans: (i) 6 Wheelers & Below (ii) More then 6 wheelers 2. For maintaining, windows/display/ show rooms 3. Promoters, sponsors or talent scouts 4. For holding stage shows or floor/ fashion shows payable by the operator 5. For maintaining an office, such as liaison office, Administrative 1, 000.00 2, 000.00 750.00 1, 400.00 1, 400.00 7,000.00

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office, regional headquarters, Representative office, off-shore banking and other similar offices 6. Lumberyards 7. Car exchange or dealership 8. Signboards, billboards, and other forms of advertisement (per ad) 9. House to house promotion sales per salesman ( per day) 10. Peddler (i) With Vehicle (ii)Without Vehicle 11. Gun Clubs 12. Telecommunications Provider, Telecom Tower, Satellite Dish bigger than 4 diameter, Cellsites on private land (with additional P50,000 per year or as prescribed by the City Finance Committee whichever is higher, if using government land) 13. Cable TV Operator, Internet Service Provider, Business Process Outsourcing. TV/Radio Provider, Satellite TV, Telecom Relays 14. Pole Attachment fee per pole per year for regular cable 15. Pole Attachment fee per pole per year for telecom accessories and cables 1 diameter and above 16. Telecom Cabinets (with additional P10,000 per year or as prescribed by the City Finance Committee whichever is higher, if using Government land per cabinet per year 17. Recycling Centers/Junks shops
Section 4A.02

5, 000.00 5, 000.00 1, 000.00 100.00

750.00 150.00 2, 000.00 10, 000.00

10, 000.00 250.00 500.00 5,000.00

2, 000.00

Mayors Permit Fee on the Exercise of Profession, Occupation or Calling There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayors Permit for any person exercising his profession, occupation, or calling within of the City of Olongapo. Persons Governed - The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayors permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishments such as but not limited to the following: (i) Employees or workers in industrial or manufacturing establishments such as: Aerated water and soft drinks factories, air rifle and pellets manufacturing, battery manufacturing, canning factories, coffee,

Section 4A.03

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cocoa and tea factories, cosmetics and toiletries factories, cigar and cigarettes factories, construction and/or repair shops of motor vehicles, carpentry shop, drug manufacturing; distilleries; edible oil or lard factories; electric bulbs or neon light factories; electric plant; electronic manufacturing; oxidizing plants and foods and flour mills; fish curing and drying shops, footwear factories, foundry shops, furniture manufacturing, garment manufacturing, general building and other construction jobs during the period of construction, glass and glassware factories, handicraft manufacturing, hollow blocks and tiles factories, ice plant, milk, ice cream and other allied product factories, metal closure manufacturing, iron steel plants, leather and leatherette factories, machine shops, match factories, paints and other allied products manufacturing; plastic product factories, perfume factories; plating establishment, pharmaceutical laboratories, repair shops of whatever kind or nature, rope and twine factories, sash factories, smelting plants, tanneries, textile and knitting mills, upholstery shops, vulcanizing shops and welding shops. (ii) Employees and workers in commercial establishments such as: cinematographic film storages, cold storages, or refrigerator plants, delivery and messenger services, elevator and escalator services, funeral parlors, janitorial services, junk shop; hardwares, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouse; and parking lots. (iii) Employees and workers in other industrial and manufacturing firm or commercial establishments who are normally exposed to excessive heat, light, noise, cold, and other environmental factors which endanger their physical and health well-being. (b) Employees and/or workers in commercial establishments who generally cater or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drug stores, department stores, groceries, supermarkets, beauty saloons, tailor shop, dress shop, bank teller, receptionist, receiving clerks in paying outlets of public utilities corporation, except transportation companies, and other commercial establishments whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees or workers in food or eatery establishments such as but not limited to the following: 1. Workers and employees in canteens, carinderias, catering services, bakeries, bakeshops, ice cream or ice-milk factories, refreshment parlors, restaurant, sari-sari stores, and soda fountains: 2. Stallholders, employees and workers in public market; 3. Peddlers of cooked or uncooked foods; 4. All other food peddlers, including of seasonal merchandise. (d) Employees and workers in night or day establishments such as but not limited to the following: Workers and employees in bars, boxing stadiums, bowling alleys,
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billiards and pool halls, cinema houses, dance halls, cocktail lounges, circuses, carnivals and the like, day clubs and night clubs, golf clubs, massage clinics, sauna baths, or similar establishments, hotels, motels, private detective or watchman security agencies and all other business establishments whose business activities are performed and consumed during night time. In case of night or day clubs, cocktail lounges, bars, sauna bath houses and other similar place of amusement, they shall not under any circumstances allow waitress, waiter or entertainers below eighteen (18) years of age to work as such. For those who shall secure the individual Mayors Permit on their respective eighteenth (18th) birth year, they shall present their respective baptismal or birth certificate duly issued by the Civil Registrar.
Section 4A.04

Mayors Permit required; Contents; False Statement Any person whether natural or juridical, desiring to engage in any business, trade; or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by applicant before any person authorized to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, particular place where the same shall be conducted, and such other pertinent information and data as many be required. (a) For Newly-Started Business: 1. Location sketch of new business. 2. Paid-up capital of the business as shown in the Articles of Incorporation and By-laws if corporation or partnership, or a sworn statement of the Capital invested by the owner or operator, if a sole proprietorship. 3. 4. A certificate attesting to the tax exemption if the business is tax exempt. (If claiming tax exemption) Certification from the officer in charge of zoning that the location of the new business is in accordance and complying with zoning regulations. Tax Clearance showing that the operator has paid all tax obligation in the city including Real Property Taxes. Three (3) passport-size pictures of the owner or operator or in case of a partnership or corporation the pictures of the senior or managing partners and that of the Presidentor General Manager. Health Certificate for all food handlers, and those required under Chapter V, Article D and Article E of this Code. Real Estate Permit (if tenant) Occupancy Permit for newly built buildings

5. 6.

7.

8. 9.

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10. Sanitary Permit 11. Business Name from Department of Trade & Industry (DTI) 12. Community Tax Certificate 13. Social Security System (SSS) Clearance 14. Barangay Clearance 15. Fire Clearance 16. PUD/Garbage Clearance 17. Lease Contract or authority to operate (if tenant) (b) For the Renewal of Existing Business Permit: 1. Real Estate Permit (if tenant) 2. Sanitary Permit 3. Official receipts of payments 1st to 4th quarters for the preceding year 4. Declaration of gross sales/receipts for the proceeding year 5. Community Tax Certificate 6. Income Tax Return and Financial statements for the preceding year which were field with the BIR for the current year. 7. Barangay Clearance 8. SSS Clearance 9. Annual Building Inspection Clearance 10. Fire Clearance 11. PUD/Garbage Clearance Upon submission of the application, it shall be the duty of proper authorities to verify the other City requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as to insure that other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other City Tax Ordinances. If said applicant deliberately makes a false statement regarding his business, trade or activity, the Mayor shall revoke said permit and the applicant prosecuted in accordance with the penal provisions prescribed hereafter.
Section 4A.05
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Barangay Clearance - All business establishments applying for renewing

business permits shall secure barangay clearances, from the barangay where their business is located, before a Mayors. Permit may be issued.
Section 4A.06

Term of the Mayors Permit - All permits shall be granted for a period of one (1) year, to take effect on the date issue, and shall expire on the date specified therein but not beyond December 31 of the year it was issued. Prohibited Acts - The Mayors Permit purports only to authorize a business activity expressly stated in the permit itself. The permittee shall not use the permit as a shield to satisfy prerequisites of law or private contract nor to violate lawful agreements with private parties. Posting or Display to Public View The Mayors Permit issued to any business or industry shall at all times be posted or displayed for public view. Pre-requisites of Law The pre-requisites of law relative to the corporate existence and organizational set-up of the business establishments securing the Mayors Permit shall be strictly complied with before the same be issued. Permit Refused; To Whom - Permit may be refused: (a) to any person who failed to secure a barangay clearance; and (b) to any person who has violated any ordinance or regulation relating to a license previously granted or who has failed to pay tax or fee for a business being conducted but not licensed, or failed to pay a fine, penalty, tax or other debt or liability to the City within thirty (30) days from the date of demand. In the case of an existing license to any person, the same may be revoked by the City upon his refusal to pay indebtedness or liability to the former. Separate Permit and Business Tax on Different Kinds of Business If a person desires to engage in more than one kind of business or trade, he shall pay permit fee and business tax on each separate or different business or trade although he may conduct or operate all such distinct businesses or trades in one establishment only or for similar kinds of businesses located in different addresses. Duplicate License The office of the City Mayor shall, upon presentation of satisfactory proof that the Mayors Permit was lost, stolen, or destroyed, issue a duplicate of the Mayors Permit upon payment of a fee of One Hundred Pesos (Php. 100.00) for each duplicate issued. Abandonment or Closure of Business When business is abandoned or closed, the person conducting the same shall submit to the City Treasurer within (30) days from the date of such abandonment or closure and the corresponding taxes due that must be paid otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed. All taxes already paid for the whole current year shall not, however, be subject to a refund for the unused term. Retirement from Business - Any person who desire to retire from his business, or trade may do so on or before the expiry date set forth in his permit. Full payment of annual tax, however, must be made by the person retiring from such business or trade, and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be construed to mean that the business or trade is being

Section 4A.07

Section 4A.08

Section 4A.09

Section 4A.10

Section 4A.11

Section 4A.12

Section 4A.13

Section 4A.14

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continued and taxes or fees corresponding to the succeeding quarter shall be due and payable. A business subject to the graduated fixed tax on gross sales or receipts shall, upon termination thereof, submit a sworn statement of its gross sales and/or receipts for the current year.
Section 4A.15

Death of Permitee - When an individual paying a Mayors Permit Fee or Business Tax dies and the same business is continued by his heirs or persons interested in his estates, no additional payments shall be required on the unexpired term for which the fee of tax was paid. Inspection of Business Establishments - Establishments operating in the City of Olongapo shall be subject to unannounced inspection by any official connected with business permit office, public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws, city ordinances and of this Code. The inspector/s shall however, be armed with authority from the Office of the City Mayor. Upon the recommendation of said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permittee shall be made upon revocation thereof. Penalty Provision on Reopening of Business Despite Suspension Order - If a business permit of a particular business establishment was suspended and was ordered temporarily closed for non-compliance of the requirements for renewal or violation of any laws, ordinances or policies imposed by the City Government, said establishment shall remain closed and the permit suspended until compliance with the requirements and lifting of the closure order. If the aforesaid establishment reopens without complying with the proper requirements, it shall be declared blacklisted and shall be ordered permanently closed without prejudice to the filing of appropriate case in court. Closure Order Penalty of Five Thousand Pesos (PhP5,000.00) and Lifting of Closure Order of Five Hundred Pesos (PhP500.00) under Section 5E.02 shall be applied before opening a temporarily suspended business. If an establishment started its business operation without a valid business permit, and were issued notice of closure for operating without license and for violating city ordinances, the above mentioned penalties must be paid before a permit will be issued.

Section 4A.16

Section 4A.17

Section 4A.18

True Status of Business; Books Being Destroyed or Hidden to Subvert Examination Unless taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and its implementing rules and regulations, it shall be his duty to keep such books and other records, duly approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies therefore in his business office located within the City and submit the same for examination. If the City Treasurer, or his duly authorized representative believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or delinquency tax, the books of account and/or records may be taken, under proper receipt and kept in the Office of the City Treasurer until examination is

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terminated and the delinquency or deficiency tax, if any is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry.
Section 4A.19

Other Administrative Provisions 1. Every parking space situated in this city shall be subject to a separate permit fee regardless of whether the said parking spaces are owned by the same person, partnership or corporation as the case maybe 2. Where there are two (2) or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other services. 3. Owners or operators of privately-owned markets, shopping centers and/or food centers who based the consideration (rental fee), either on a fixed rental or percentage on gross sales and/or receipt, which ever is higher shall furnish on or before April 20, of the year, the City Mayor or his duty authorized deputy in a sworn statement, an annual list of tenants or business and the corresponding gross sales and/or receipts of the preceding calendar year, based on an audit conducted thereon. For the initial year of implementation, the date and information mentioned above shall be submitted on or before October 20 of the current year. 4. No owner or operator of privately- owned market, shopping center and/ or food center and real estate lesson of commercial building and commercial apartment shall allow any of their tenants to operate their respective business without first securing City permits or license required of them to secure under existing laws. 5. No City permit shall be processed and approved for any business establishment applying for it, without verifying the City permits or license issued to the owner or operator of privately-owned market, shopping center, and/or food center, and real estate lessor of commercial apartment, of which the business establishments are tenants thereof. 6. The chief of the private security agencies or watchman agencies who enforce and maintain security measures in highly developed villages in this City shall furnish on or before January 20 of the year, in sworn statement the following data and/ or information:
a. b. c. d. Annual list of owners of private houses for lease or were leased; Certified photo copies of the contract of lease between the real estate lessors and the tenants; Mayors Permit registration numbers of real estate lessors; Official receipt number evidencing payments of City taxes, fees and charges.

For the initial year of implementation, the data and information mentioned above shall be submitted on or before October 20 of the current year. 7. The proprietors or operators, building administrator, building superintendents or any person in-charge of the maintenance and upkeep of the commercial building, commercial apartments, privately-owned markets, shopping centers, or food centers, shall furnish the City Mayor or his duly authorized deputy, on or
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before February 28, of the year, in a sworn statement, the following data and/or information:
a. b. c. Annual list of business establishments/business occupants; Annual Mayors Permit registration numbers of each business establishments/business occupants. Annual official receipt number evidencing payment of City taxes, fees and charges.

For the initial year of implementation, the data and information mentioned above shall submit on or before October 20, of the current year.
Section 4A.20

Exemptions Individual mayors permit shall not be required for the following individuals: (1) Individuals who are subject to Professional Tax imposed under Chapter 3 Article F of this Code. (2) Government employees

Section 4A.21

Time of Payment The fee imposed under this Article shall be paid to the City Treasurer upon application for the Mayors Permit before any business, occupation, profession, or calling can lawfully begin or be pursued. Renew of Mayors Permit for businesses shall be on or before January 31 of each year while individual Mayors Permit shall be renewed during the respective birth month of the permittee. In case of change of ownership of the business as well as the location, it shall be the duty of new owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as if it were a new business. Newly hired workers and/or employer shall secure their individual Mayors Permit as soon as hired by the above mentioned establishments. Existing employees and/or worker at the time of the effectivity of the Ordinance shall acquire immediately their Individual Mayors Permit.

Section 4A.22

Surcharge for the Late Payment Failure to pay the Mayors Permit fee on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the fee due. Interest of Unpaid Tax In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. Penalty Any violation in the provisions of this Article shall lead to the closure of the business establishment.

Section 4A.23

Section 4A.24

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Article C. Registration Fees on Bicycles, Tricycles and Bancas


Section 4C.01

Imposition of Fees There shall be collected annual registration fees from the owners of the following means of Transport operated within the City of Olongapo, Fee Per Annum (a) For each Tricycle (i) Motorized PhP 205.00 (ii) Non-Motorized 125.00 (b) For each Scooter 150.00 (c) For each Motorcycle 150.00 (d) For each Bicycle 100.00 (e) For each Banca (i) Motorized 100.00 (ii) Non-Motorized 50.00 Time and Manner of Payment The fees imposed herein shall be due on the first day of January, payable to the City Treasurer within the first twenty (20) days of January of every year. For each tricycles, bicycles and bancas which are newly acquired after January20, the corresponding fee shall be paid within the first twenty (20) days following its acquisition.

Section 4C.02

Section 4C.03

Administrative Provisions (a) A sticker with a corresponding registry number shall be provided by the City Treasurer for every tricycle, scooter, motorcycles, bicycles at cost to owners thereof. (b) The City Treasurer shall keep a register of all tricycles, scooter, motorcycles, bicycles and bancas which shall include among others the following information: (1) The name and address of the owner; (2) For tricycle, scooter, motorcycle and bicycle - make and brand of the tricycle and bicycle - number of LTO license plate and serial number for bicycle (3) For bancas - body number or hull number - registration number

Section 4C.04

Penalty Owners of tricycles, scooters, motorcycle, bicycles and bancas who are residents of Olongapo who fail to register and secure plates for the mentioned land transports and body numbers for their bancas shall pay the following fines: For the first offense. PhP 100.00 For the second offense. PhP 200.00 For the third offense PhP 600.00

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