Professional Documents
Culture Documents
5. The collection of local taxes, fees, charges, and other impositions shall in no case be let
to any private person;
6. The revenue collected pursuant to the provisions of this Ordinance shall inure solely to
the benefit of, and be subject to disposition by the Local Government of Bgy. Del Monte
unless otherwise specifically provided herein; and
7. As far as practicable, the Local Government of Barangay Del Monte shall evolve a
progressive system of taxation.
SECTION 3 SCOPE OF APPLICATION. This ordinance shall apply to all business entities and
inhabitants within the political jurisdiction of Barangay Del Monte as defined and
enumerated in SECTION 4.
SECTION 4 DEFINITION OF TERMS. When used in this Title, the term:
1. Agricultural product includes the yield of the soil, such as corn, rice, coconuts,
sugarcane, root crops, vegetables, fruits, flowers, ornamental plants and their by- products,
all kinds of fish; poultry; and livestock and animal products whether in their original form or
not.
The phrase whether in their original form or not refers to the transformation of said
products by the farmer, producer or owner through the application of processes to preserve
or otherwise to prepare said products for the market such as freezing, drying, salting,
smoking, or stripping.
2. Amusement is a pleasurable diversion and entertainment. It is synonymous to
relaxation, avocation, pastime, or fun;
3. Amusement places includes theaters, cinemas, concert halls, circuses and other places
of amusement where one seeks admission to entertain oneself by seeing or viewing the
show or performances;
4. Business means trade or commercial activity regularly engaged in as a means of
livelihood or with a view to profit;
5. Capital Investment is the capital which a person employs in any undertaking, or which
he contributes to the capital of a partnership, corporation, or any other juridical entity or
association in a particular taxing jurisdiction;
6. Banks and other financial institutions banks and non-bank financial intermediaries,
lending investors, finance and business companies, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealers in securities and foreign exchange, as
defined under applicable law, or rules and regulations there under;
7. Contractor includes persons, natural or juridical, not subject to professional tax under
Section 139 of R.A. 7160, whose activity consists essentially of the sale of all kinds of
services for a fee, regardless of whether or not the performance of the service calls for the
exercise or use of the physical or mental faculties of such contractor or his/her employees.
As used in this Section, the term contractor shall include general engineering, general
building and specialty contractors as defined under applicable laws; filling, demolitions and
salvage works contractor; proprietors or persons engaged in the installation of water
system, and gas or electric light, heat, or power, proprietors or operators of smelting plants;
engraving; plating; and plastic lamination establishments; proprietors or operators of
establishments for repairing, painting, upholstering, washing or greasing of vehicles, heavy
equipment, vulcanizing, recapping and battery charging; proprietors or operators of
furniture shops and establishments for planning or surfacing and re-cutting of lumber, and
sawmills under contract to saw or cut logs belonging to others; proprietors or operators of
dry cleaning or dyeing establishments, steam laundries and laundries using washing
machines; proprietors or operators of shops for the repair of any kind of mechanical and
electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or
any mechanical contrivance; proprietors or operators of establishment or lots for parking
purposes; proprietors or operators of tailor shop, dress shop, beauty parlors, barbershops,
massage clinic, sauna, Turkish or Swedish baths, slenderizing and building saloons and
similar establishment; photographic studios; funeral parlors; proprietors or operators of
hotels, motels, and lodging houses; proprietors or operators of warehousing or forwarding
9. Taxes, fees or charges for the registration of motor vehicles and for the issuance of all
kinds of licenses or permits for the driving thereof;
10. Taxes, fees, or other charges on Philippine products actually exported;
11. Taxes, fees, or charges, on Countryside and registered under R.A. No. 6810 and R.A.
No. 6938 otherwise known as the Cooperatives Code of the Philippines respectively;
12. Taxes, fees or charges of any kinds on the National Government, its agencies and
instrumentalities, and local government units.
SECTION 7 VARIOUS BARANGAY CLEARANCES, FEES, PERMITS, FILLING FEES, AND
OTHER CHARGES APPLICATIONS.
BARANGAY CLEARANCES/CERTIFICATION
Clearances- for employment, postal identification, certification of residency and other
similar personal purposes P 30.00
* Clearances for travel permit of animals 50.00/animal
* Clearance for Certification of Live Birth 30.00
Request of Public Records in Katarungan Pambarangay and Sangguniang Barangay
Per document 20.00
LESSORS PERMIT FOR APARTMENTS AND HOUSE FOR RENT
Per unit/ House 100.00
BUSINESS CLEARANCE
Advertisement shops 500.00
Auto Parts Supply 500.00
Bakery or Bakeshops 500.00
Barber Shops 50.00
Battery Charging Shops 100.00
Beauty Parlors 300.00
Brake & Clutch Bonding Shop 300.00
Broadcasting 1,000.00
Brokerage 500.00
Building Permit/Brgy Construction Clearance 100.00
Buy and Sell 100.00
Calibration Center 1,000.00
Catering 500.00
Cellsites 2,000.00
Circuses 200.00
Computer Rental 300.00
Computer Services 200.00
Concert Hall 1,000.00
Concrete Products 400.00
Consulting Agency 500.00
Contractors 1,000.00
Cooperatives 200.00
Copper Product 500.00
Dress Shops 200.00
Dry Cleaning Shops 300.00
Educational Institution 1,000.00
Equipment Rental 1,000.00
Farm/orchard/piggery/livestock 500.00
Fast-food 300.00
Flowers Arrangement/Plant Shops 200.00
Food Processing Shops 500.00
Foundation 1,000.00
Funeral Parlors 1,000.00
Furniture Shops 500.00
Garments 500.00
Gasoline Station 1,000.00
General Merchandise 1,000.00
Golf Course 1,000.00
Gravel and Sand 500.00
Hardware 1,000.00
Hatchery 500.00
Hogs & Poultry Raisers 1,000.00
Hospital 1,000.00
Theater/Cinemas 1,000.00
Traders of Agricultural Products 500.00
Traders of Aquatic Products 500.00
Traders of Finished Products 500.00
Travel Agency 1,000.00
Trucking 1,000.00
Upholstery Shops 500.00
Veterinary Clinic/Supplies 500.00
Vulcanizing Shops 100.00
Warehousing or Forwarding Establishments 1,000.00
Washing of Greasing Shops for Vehicles 500.00
Watchman Agencies 1,000.00
Water Proofing Services 500.00
Water Station 1,000.00
Water works 100.00
Welding Shops 500.00
Wood Craft 500.00
FILLING FEES [LUPONG TAGAPAMAYAPA]
[1] Basic filing fee 30.00
[2] Collection cases
[a] Sum below P1,000 50.00
[b] Sum between 1,001 up to 10,000 100.00
[c] Sum of P10,000 up to P 50,000 200.00
[d] Every P 50,000 exceeding P200,000 300.00
[e] Every P 1,000 exceeding P 200,000 100.00
[f] Non-compliance hearing 100.00
[e] Motion for execution hearing 100.00
[f] Writ of execution 100.00
CUTTING PERMITS/CERTIFICATION
[a] Hardwood Trees P 50.00/tree
[b] Miscellaneous Trees 30.00/tree
[c] Chainsaw Certification 50.00/day
USE OF GOVERNMENT FACILITIES LIKE SOLAR DRIER
SECTION 10 TIME OF PAYMENT. Unless otherwise provided in this ordinance, all fees and
charges shall be paid within the first thirty days [30] of January, the sanggunian concerned
may, for a justifiable reason or cause, extend the time for payment of said fees or charges
without surcharges or penalties, but not for a period exceeding three [3] months.
SECTION 11 COLLECTION OF LOCAL FEES. All local fees and charges shall be collected by
the Barangay Treasurer or persons duly deputized by the barangay council and all funds
shall goes to the General Fund of barangay.
SECTION 12 MANDATORY REVIEW EVERY FIVE YEARS. The Barangay Council shall
undertake a mandatory review of this ordinance at least once in every five years [5] with
the primary objective of providing a more responsive and accountable local government
structure.
SECTION 13 REPEALING CLAUSE. Any existing Ordinance, which is inconsistent hereof,
are hereby repealed, amended or modified.
SECTION 14 SEPARABILITY CLAUSE. If for any reason any part of this ordinance shall be
held to be unconstitutional or invalid, other parts or provision hereof, which are not affected
hereby; shall be continued in full force and effect.