Republic of the Philippines

MUNICIPALITY OF TARLAC
Tarlac

MINUTES OF THE REGULAR SESSION OF THE MUNICIPAL COUNCIL OF

TARLAC, TARLAC, HELD ON DECEMBER 20, 1990

PRESENT:
Mr. Jose G. Macapinlac, Municipal Mayor
Mr. Alberto G. Soliman, Vice-Mayor
Mr. Nicholo P. Nisce, Councilor
Mr. Roy S. Pascual, Councilor
Mr. Gelacio R. Manalang, Councilor
Mr. Genaro R. Mendoza, Councilor
Mr. Alfonso T. Malig, Councilor
Mr. James L. Urquico, Councilor
Mr. Bienvenido B. Buan, Jr., Councilor

ABSENT:
Mr. Paulino N. Rigor, Councilor
Mr. Lamberto C. Magcalas, Councilor (On Leave)

RESOLUTION NUMBER 168

On motion of Councilor James L. Urquico, duly seconded,

RESOLVED, that in the interest of public service and welfare, the Municipal
Council of Tarlac, tarlac, promulgate and enact:

MUNICIPAL ORDINANCE NO. 3

AN ORDINANCE ENACTED TO ADJUST AND/OR

REVISE MAYORS PERMIT FEES, IMPOSING
FURTHER MUNICIPAL REGULATORY FEES AND
OTHER SERVICE CHARGES PROVIDING PENALTY
CHARGES, ADMINISTRATIVE FINES SURCHARGES
FOR VIOLATIONS OF NON-COMPLIANCE THEREOF,
INCLUDING ACTS OF OMISSIONS AND/OR
RELATED ACTIVITIES SUBJECT TO THE
PROVISION OF MUNICIPAL REVENUE CODE OF
TARLAC.

Be it ordained by the authority of the Municipal Council of Tarlac, Tarlac;

Section 1. Except as otherwise specifically provided for in this Ordinance, the

following business shall pay the herein imposed Mayors Permit Fees for each business
activity:

1. Manufacturers, producers, exporters, importers, wholesalers, retailers, repackers, and

dealers in any article of commerce.

For New For Renewal

Business of Business
A. Single Proprietorship P 30.00 P 50.00
B. Partnership 50.00 100.00
C. Corporation 100.00 200.00

2. For each food catering establishments such as restaurants, carinderias, refreshment

parlors, snack houses or soda fountains:

A. Single Proprietorship 50.00 100.00

B. Partnership 100.00 200.00
C. Corporation 200.00 300.00

3. For each service establishments such as repair and welding shops, service stations,
photographic studies, assaying laboratories, funeral parlors, metal smiths, etc.:

A. Single Proprietorship 75.00 150.00

B. Partnership 150.00 250.00
C. Corporation 250.00 350.00

4. For Hotels, Motels, Taverns, Inns:

A. Single Proprietorship 100.00 200.00

B. Partnership 200.00 300.00
C. Corporation 300.00 400.00

5. For Real Estate Dealers, including dealers of lots in subdivisions:

A. Single Proprietorship 200.00 300.00

B. Partnership 300.00 400.00
C. Corporation 400.00 500.00

6. For Lessors and Sub-Lessors of real properties, including privately owed public
markets and shopping centers:

A. Single Proprietorship 300.00 400.00

B. Partnership 400.00 500.00
C. Corporation 500.00 600.00

7. For Subdivision Operators:

A. Single Proprietorship 300.00 500.00

B. Partnership 400.00 600.00
C. Corporation 500.00 700.00

8. For Dealers of Specific Items such as leaf tobaccos and manufactured cigarettes:

A. Retailers (local goods) 50.00 50.00

B. Retailers (imported goods) 100.00 100.00
C. Wholesalers (local goods) 100.00 100.00
D. Wholesalers (imported goods) 300.00 300.00

9. For Dealers of Specific Items such as wines, basi, tapuy, liquors and spirits, except
wine houses/cellars whose fees shall be based on schedule 1 hereof:

A. Retailers (local goods) 50.00 50.00

B. Retailers (imported goods) 100.00 100.00
C. Wholesalers (local goods) 200.00 200.00
D. Wholesalers (imported goods) 300.00 300.00
 In addition to the above-prescribed PERMIT FEES, Municipal Regulatory Fee is
hereby imposed on the activities covered by schedules 1,2,3,4,5 and 9 hereof, at the
following prescribed rates:

A. For New Business, a fee equivalent to of 1% of the total capital investment,

but not to exceed P3,000.00;

B. For Business Renewals, a fee equivalent to of 1% of the total gross receilpts

or sales realized from the preceding year, but not to exceed P5,000.00.

For those covered by schedule 6 above, the additional regulatory fee shall be as
follows:

A. For New Business, a fee equivalent to of 1% of the assessed value as per

tax declaration of the total properties offered for lease, but not to exceed
P3,000.00;

B. For Business Renewals, a fee equivalent to 1/2 % of 1% of the total gross

receipts or amount of rentals realized from the preceding year, but not to
exceed P5,000.00;

For those covered by schedule 7, the additional regulatory fee shall be as follows:

A. For New Business, a fee equivalent to P5.00 per lot offered for sale, but not to
exceed P3,000.00

B. For Business Renewals, a fee equivalent to P5.00 per lot remaining and titled
to the subdivision operator / management, but not to exceed P5,000.00

10. For each operator of amusement devices and/or apparatus:

For New For Renewal

Business of Business

A. Single Proprietorship P100.00 P250.00

B. Partnership P250.00 P350.00
C. Corporation P500.00 P500.00

In addition to the above-prescribed fees, a municipal regulatory fee shall be

collected on the following:

For each jukebox machine, payable by the operator of the establishment where the
machine is operated, P100.00

For each machine or apparatus for visual entertainment, operated without

additional charge or cost to customers, payable by the operator of the establishment
where the machine is operated P50.00

For each machine or apparatus for visual entertainment, operated with cost or
additional charge to customers, payable by the operator of the establishment where the
machine is operated P100.00

For each machine, device or apparatus for vending games of skill or amusement
made available to others for use for timed basis P150.00

For each contraption or equipment made available to others for use for a fee such
as
1. Rollers skates, skate board-per unit P10.00
2. Bicycles, trikes-per unit P25.00
3. Bump-a-cars, and other motorized contrivance with
 accommodations of two persons or less, except those
in carnivals, per unit P50.00

4. Other motorized contrivances with accommodations

of more than two persons, except those operated in
carnivals, per unit P100.00

11. For each operator of utility contraptions, apparatus or private

vehicles for hire P100.00

In addition to the above-prescribed fee, a municipal

Regulatory fee shall be collected on the following:

For each telephone or communication unit made avail- 100.00

able to others for use for a fee.

For each private vehicle made available for use by others for
a fee as a shuttle or services:

1. Motorized tricycle 50.00

2. Cars/Jeeps 75.00
3. Trucks/Buses 100.00

12. For each operator of amusement places 250.00

In addition to the above-prescribed fee, a municipal

Regulatory fee shall be collected on the following:

For night and day clubs, per club 2,000.00

For night or day clubs, per club 1,500.00

For cocktail lounges, beer gardens, pub houses, sing-a-longs,

Bars, disco houses, cabarets and dance halls, per establishment 750.00

For bathhouses, sauna baths, per cubicle 50.00

For massage parlors, per cubicle 100.00

For bowling alleys, per alley 200.00

For billard or pool halls, per table 150.00

13. For each operator of resorts 1,000.00

In addition to the above-prescribed fee, a municipal

Regulatory fee shall be collected on the following:

For swimming pools, per pool 100.00

For water slides, per slide 75.00

For swings, see-saws, per contrivance 50.00

For resthouse, huts, and similar facilities temporary

Shade or accommodation, per unit 100.00

For conference/audio-visual rooms without air-con-

ditioning facilities, per room 150.00
 For refreshment parlors where no regular meal is
served per parlor 250.00

For restaurants, per restaurant 500.00

All other facilities, contrivances, contraptions or activities operated within the

resort but not included above shall be assessed their additional regulatory fees in
accordance in accordance with the rates prescribed in their respective fee schedules.

14. For each operator of cockpits 2,000.00

In addition to the above-prescribed fee, a municipal regulatory fee shall be

collected on the following :

For cockfights sponsored/promoted by the licensee,

1. for local derbys, per day or night 500.00
2. for international derbys, per day or night 1,000.00

For local hackfights, per day or night 250.00

For international hackfights, per day or night 500.00

15. For each operator of golf links 1,000.00

In addition to the above prescribed fee, a municipal regulatory fee shall be

collected on a per hectare basis at the rate of P50.00 per hectare or fraction thereof.

16. For each operator or movie houses/theaters with fixed establishment 1,000.00

In addition to the above-prescribed fee, a municipal regulatory fee shall be

collected on the following:

For each establishment, non-air-conditions, (payable quarterly)

1. With orchestra only, per day 9.00/day

2. With orchestra and balcony sections 7.50/day
3. With orchestra, balcony and loge sections 10.00/day

Per establishment , air-conditions, (payable quarterly)

1. With orchestra only 7.50/day

2. With orchestra and balcony section 10.00/day
3. With orchestra, balcony and loge sections 15.00/day

17. For each operator itinerant movie or stage theaters 50.00/day

Plus a municipal regulatory fee of P20.00 per hour of movie showing or stage
presentation.

18. For each sponsor of film showing in movie theaters other than movie house/theater
licenses 100.00

Plus a municipal regulatory fee of P200.00 per day night/night of presentation of

the sponsored show

19. For each sponsor of benefit shows featuring professional show business
personalities 200.00
 Plus a municipal regulatory fee of P500.00 per day/night of presentation of the
sponsored show

20. For each sponsor of public dances with the use of sound systems only 150.00

Plus a municipal regulatory fee of P200.00 per day/night of the dance activity.

21. For each sponsor of public dances with the use of live orchestra or group providing
live musical renditions 200.00

Plus a municipal regulatory fee of P250.00 per day/night of the activity.

22. For each operator of sports, arenas, stadium, race tracks and similar
establishments. 500.00

In addition to the above-prescribed fee, a municipal regulatory fee shall be

collected on the following:

For each day or night of activity 100.00

23. For each operator of Pelota, tennis, badminton handball courts

and similar establishments 300.00

Plus a municipal regulatory fee of P100 per court

24. For each operator of off-track betting centers for house, race of
jai-alai 400.00

Plus municipal regulatory fee of P100.00 per both or counter

25. For each operator of carnival shows without enclosure 200.00

In addition to the above-prescribed fee, a municipal regulatory

Fee shall be collected on the following:

For each sideshow-per day or night 10.00

For each ride, per day or night 20.00
For each circus or daredevil show-per day or night 30.00
For each stand, booth or stall within the perimeter of the carnival
area, per day or night 5.00

26. For each operator of carnival shows with enclosures and collect
admission fees 300.00

In addition to the above-prescribed fee, a municipal regulatory fee shall be

collected on the following:

For each sideshow, per day or night 20.00

For each ride per day or night 30.00
For each circus or daredevil show, per day or night 40.00
For each stand, booth or stall within the perimeter of the
Carnival area per day or night 5.00

27. All other amusement activities not specified hereinabove shall be

assessed as follows:

For each operator of any amusement activity 50.00

Plus an additional municipal regulatory fee on the following:

 1. For any apparatus or equipment used for individual
Amusement, if any 20.00

2. For any contraption, vehicle or facility used for

Group amusement, if any 50.00
3. For each day or presentation of any other amusement
Activity, if any 100.00

28. For each operator of banks, pawnshops, money shops, lending

investors, and finance companies-

A. For single proprietorship 300.00

Plus a municipal regulatory fee of -

P200.00 per branch office; and
P300.00 for main office.

For partnership 500.00

Plus a municipal regulatory fee of

P500.00 per branch office; and
P750.00 for main office.

29. For each operator of boarding houses, lodging houses and private inns

A. For single proprietorship 100.00

B. For partnership 200.00
C. For corporation 300.00

In addition to the above-prescribed fees, a municipal regulatory fee shall be

collected based on accommodation capacity for

Less than 10 persons 200.00

10 persons or more but less than 20 300.00
20 persons or more 400.00

30. For each operator of private defective, watchman or security agency

Plus an additional municipal regulatory fee for the following

Per watchman 10.00

Per security guard 20.00
Per effective 30.00

31. For each fishpond operator 200.00

Plus an additional municipal regulatory fee based on the area used for fish
breeding or growing at the rate of P50.00 per hectare of fraction thereof.

32. For each poultry, swine or livestock and farm producers

For New For Renewal

Business of Business

For poultry farms 100.00 150.00

For swine or livestock farms 200.00 300.00
For other farm produce such as shakes, and other
Reptiles 300.00 400.00
 In addition to the above-prescribed fees, a municipal regulatory fee shall be
collected as follows:

A. For new businesses a fee equivalent to of 1% of the total capital

investment but not to exceed 3,000.00

B. For business renewals a fee equivalent to of 1% of the total gross receipts

or sales realized from the preceding year but not to exceed P5,000.00

33. For rice, palay and other grains traders, and dealers

For New For Renewal

Business of Business
D. For single proprietorship 50.00 75.00

E. For partnership 75.00 100.00

F. For corporation 100.00 150.00

In addition to the above-prescribed fees, a municipal regulatory fee shall be

collected as follows:

For new businesses, a fee equivalent to of 1% of the total capital investment,

but not exceed P3,000.00

For business renewals a fee equivalent to of the 1% of the total gross receipts
or sales realized from the preceding year but not to exceed P5,000.00

34. For each operator of cereals, grains and rice mills

A. For single proprietorship 250.00

B. For partnership 500.00
C. For corporation 750.00

Plus a municipal regulatory fee of P250.00 per mill house; and 500.00 per
warehouse

35. For each operator or private cemeteries and/or memorial parks - P500.00

A. For New Business 500.00

Plus a municipal regulatory fee of P10.00 per lot offered for sale but not to exceed
P3,000.00

B. For Business Renewals

Plus a municipal regulatory fee of P10.00 per lot from the remaining total unsold
lots, but not to exceed P5,000.00. PROVIDED, that the total amount of the
proceeds of the sales of lots for the preceding year shall be declared for
assessment as a real estate dealer for taxation purposes.

36. Mobile/Itinerant Food or Snack Stands such as Ice Cream, Halo-halo, gulaman, sago,
pop corn, fishball and other similar items, per stand - P50.00

Plus a municipal regulatory fee of P3.00 per stand per day, to be receipted by cash
tickets. PROVIDED, that this PERMIT and REGULATORY FEE shall not be valid
whenever the stand is encroaching prohibited areas.

37. Mobile/Itinerant Service Stands such as Buy-Sell/Repair of Used Jewelries, Shoe

Repair/Shine Stands, Newspaper Stands, per stand P25.00
 Plus a municipal regulatory fee of P3.00 per stand per day, to be receipted by cash
tickets. PROVIDED, that this PERMIT and REGULATORY fee shall not be valid
whenever the stand is encroaching prohibited areas.

38. A. On office spaces whose principal offices are primarily used as liaison offices to
solicit orders, purchase or used primarily as forwarding offices or outlets were no sales
are receipted.
1. For New Business:

a. Single Proprietorship 200.00

b. Partnership 350.00
c. Corporation 300.00

Plus, a municipal regulatory fee, based on area of space

Less than 100 square meters 100.00

100 sq. m. or more but less than 250 sq. m 300.00
250 sq. m or more 500.00

2. For Business Renewals 250.00

a. Single Proprietorship 250.00

b. Partnership 350.00
c. Corporation 500.00

Plus a municipal regulatory fee of of the total amount of the solicited orders
and/or purchase transacted by the liaison or forwarding office or outlet, but not to
exceed P5,000.00

B. On Business establishments whose principal offices and/or sales outlets are

located elsewhere, whose warehouses, lumberyards, display offices or servicing
outlets are within the Municipality of Tarlac where no sales activities or recording
are made

1. Single Proprietorship 250.00

2. Partnership 350.00
3. Corporation 500.00

Plus a municipal regulatory fee based on the area of the office, space, outlet,
warehouse, yard, as the case may be

Less than 100 square meters 250.00

100 square meters or more but less than 250 sq m 300.00
250 square meters or more but less than 500 sq m 400.00
500 sq m or more 500.00

C. Lumberyards, whose principal or branch office is located within the same

compound where sales are duly recorded.

No PERMIT FEE required.

PROVIDED, that a municipal regulatory fee based on the area of the yard
shall be collected as follows

Less than 100 square meters 150.00

100 square meters or more but less than 250 sq m 250.00
250 square meters or more but less than 500 sq m 350.00
500 sq m or more 500.00
 Plus an additional regulatory fee of P100.00 per square meter or fraction thereof
in excess of the 1st 500 sq m

D. Except as otherwise provided, principal or branch Offices of professionals

who are subject to occupation tax under Section 12 of the Local Tax Code, as
amended, regardless of the area office space, based on organization

1. Single Proprietorship 50.00

2. Partnership 100.00
3. Corporation 200.00

(No MUNICIPAL REGULATORY FEE imposed, PROVIDED, that the proper Residence
Certificate A/B and C.C-1 and all service fees and charges shall been properly paid to the
Municipality of Tarlac.)

39. On operators of Car Exchange on Consignment Basis

1. Single Proprietorship 250.00

2. Partnership 500.00
3. Corporation 1,000.00

Plus and additional regulatory fee of P500.00 for new business; or an additional
regulatory fee equivalent to of 1% of the total amount of units disposed from the
preceding year for those renewing their business permits, but not to exceed P5, 000.00

40. For each operator of barbecue plazas 200.00

Plus an additional regulatory fee of P100.00 each lessee or operator of each

barbecue stand.

PROVIDED, each operator of Barbecue Plaza shall declare his/her total receipts
from the lease of his/her stands for assessment as a Lessor of Sub-Lessor, as the case
maybe, of Real Properties for taxation purposes.

41. For each operator of special training center such as dancing, driving,
IBM/EDP/Computer Schools, including health club for body slimming or building, per
school or clinic 300.00

(NO MUNICIPAL REGULATORY FEE imposed, provided, the operator of each

school or clinic shall pay all other municipal service fees and charges).

42. For each social clubs, voluntary and/or civic organizations, except those who are
exempted and can present such exemption, by existing rules and regulations, laws or
circulars. 100.00

(NO MUNICIPAL REGULATORY FEE imposed, provided, the head of the club,
association or organization shall cause the payment of all other municipal services fees
and charges).

43. For each Dealer in Foreign Exchange or Currency -

A. For Single Proprietorship 250.00

Plus a municipal regulatory fee of P250.00 for each branch office;

Or a municipal regulatory fee of P500.00 for the main
 B. For Partnership 500.00

Plus a municipal regulatory fee of P500.00 for each branch office;

Or a municipal regulatory fee of P750.00 for the main office.

C. For Corporation 750.00

Plus a municipal regulatory fee of P750.00 for each branch office;

Or a municipal regulatory fee of P1,000.00 for the main office.

PROVIDED, all the above dealers in foreign exchange or currency shall have prior
authority to engage in the said business from the proper authorities/agencies.

44. On Orchid nurseries, including nurseries for potted ornamental, shade and fruit trees,
per operator 100.00

Plus a municipal regulatory fee of P50.00 per 100 square meter or fraction thereof
of the area used for the propagation or growing of such trees, plants or seedlings.

45. On Cold Storages, per operator 500.00

Plus a municipal regulatory fee of P50.00 per refrigeration case, and/or

A municipal regulatory fee of P5.00 per cu. M of the room capacity for cold
storages or freezing rooms.

46. For any person or juridical entity who shall cause the construction, location,
installation and/or maintenance of any outdoor billboards, advertising and display sings,
streamers, posters, and similar materials, shall pay a Mayors Permit fee of P20.00

Plus a municipal Regulatory fee as follows:

1. For advertising Signs per sign , per month 10.00

2. For Business Signs per sign, per year 50.00
3. for Billboard and Wall Signs, per sign, per month 15.00
4. For Roof, and Projecting Signs per sign, per month 20.00
5. For Temporary Signs made of -
a. paper or hardboard materials, per piece, per month 2.00
b. cloth, plastic or polyester or any synthetic materials,
per piece, per month 20.00
c. wood materials, per piece, per month 30.00
d. metal materials, per piece, per month 50.00

PROVIDED that, should any of the signs above be illuminated by incandescent of

fluorescent lamps or light sources be external or internal, the advertiser shall pay an
additional safety inspection fee of P50.00 per month per sign:

PROVIDED that, all rules and regulations governing the design, content,
construction, location, installation and maintenance of outdoor billboards, advertising and
display signs, streamers, posters and like, as defined and implemented under the
implementing rules and regulations of the NATIONAL BUILDING CODE OF THE
PHILIPPINES shall be applied and in effect.

47. For advertisement of business or profession, by means of slides or movie films,

payable by movie houses operators 100.00

Plus a municipal regulatory fee, per quarter - 100.00

48. For advertisements by means balloons , kites, handout materials, bullhorns or any
portable public address systems, per day 20.00

Plus a municipal regulatory fee of P20.00 per type or kind of advertisement

49. For advertisement by means or vehicles
without sound system, per day - 30.00
without sound system, per day 50.00

Plus a municipal regulatory fee of P20.00 per unit per day

50. For operating a private warehouse (bodega) of wholesaler, retailer, exporter, importer
and/or repacker, whose business is duly-licensed by any local government aside form
Tarlac 200.00

51. For operating mobile rice threshers or harvesters 100.00

Plus a municipal regulatory fee of P50.00 per unit for those with less than 2.5 h.p.
and 75.00 per unit for those with 2.5 h.p. to less than 5.0 h.p. and P100.00 per unit for
those with 5.0 h.p. or over.

52. For operating electric-powered gadgets such as graters and grinders for fruits such as
coconuts 50.00

Plus a municipal regulatory fee of P10.00 per gadget or unit

53. For operating electric-powered equipments or machines for repacking of merchandise

on a commercial scale 100.00 100.00

Plus a municipal regulatory fee of P50.00 per unit

54. For holding of trade or manufacturers exhibits or product promotion on an organized

or consortium basis 500.00

Plus a municipal regulatory fee of P100.00 per month or fraction per exhibitor

55. For holding raffles with offered prizes

When raffle tickets are sold at a price 200.00

Plus a municipal regulatory fee of P10.00 per 10 tickets or fraction thereof,

regardless of the amount of the ticket.

When raffle tickets are given out free based on a fixed minimum amount of
purchase or purchase of a certain item 300.00

Plus a municipal regulatory fee of P10.00 per day from the start of the raffle offer
to the raffle date.

56. For the promotion of certain products by product representatives other than those
covered under schedule 54 hereof

When promotion is thru free samples given out to the public by product
representatives 50.00

Plus a municipal regulatory fee of P5.00 per day for the duration of the
promotional activity.

When promotion is thru direct sales to the public, whether on a discounted price
or with additional free samples, by product representatives 100.00
 Plus a municipal regulatory fee of P10.00 per day for the duration of the
promotional activity .

PROVIDED that, should the promotional activity be made with the use of a sound
system an additional regulatory fee shall be collected at the rate of 20.00

57. For each freelance photographer or beta film shooters who offer or undertake contract
services to the public. 50.00

(NO MUNICIPAL REGULATORY FEE required, provided that the photographer

or film shooter shall secure proper residence certificate and the proper identification card
from the Municipality of Tarlac)

58. For each studio representatives such as photographers and beta film operators who
undertake contract services outside their fixed establishments, per representative 25.00

(NO MUNICIPAL REGULATORY FEE required, provided that the photographer

or film shooter shall secure proper residence certificated and the proper identification
card form his/her duly licensed studio, provided further, that all receipts from the said
services shall be including in the gross receipts statements to their establishment for
taxation purposes)

59. For each location shooting by a film/movie production outfit 100.00

Plus a regulatory fee of P100.00 per day of actual location shooting payable upon
application of the proper permit at the Office of the Municipal Mayor.

60. For operating an aviary, aquaria or zoo garden 50.00

Plus a regulatory of P10.00 per bird for those included in the listings of the
Department of Natural Resources as exotic birds and/or fowls, fish or animals.

61. Recruitment and/or Placement Agencies

A. Single Proprietorship P100.00

B. Partnership P300.00
C. Corporation P500.00

Plus a municipal regulatory fee of

Each branch office for local or domestic placement 200.00

Main office for local or domestic placement 500.00
Or each branch office for foreign placement 500.00
Main office for foreign placement 1,000.00

62. Insurance and/or Boarding Companies or Office 200.00

Plus a municipal regulatory fee of

Each branch/sub-office/agency office 200.00

Main Office 500.00

63. Commodity Futures Commission Merchant/Brokers

A. Single Proprietorship 200.00

B. Partnership 500.00
C. Corporation 1,000.00

Plus a municipal regulatory fee of

 For New Business, of 1% of the total gross investment accepted, but not to
exceed 5,000.00
64.Pre-need Plans such as memorial and/or educational plans,
discount/credit/membership cards for a fee 200.00

Plus a municipal regulatory fee of

For each/Sub-Office/Agency Office 100.00
Main Office 300.00

65. On the exercise of privileges such as parades, meetings, rallies, public ball or dances,
beauty or popularity shows, bingo socials, and other related activities that require the use
of public properties and/or officer/s in the maintenance of sanitation, peace and order

Plus a municipal regulatory fee of P50.00 per day or night for each activity

66. On certain occupations or callings which are not subject to the occupation tax under
Sec. 12 of the Local Tax Code, as amended:

A. On employees or workers in dangerous or offensive business, per employee or

worker 5.00
B. On employees or workers in food establishments, such as
B.1. Food and beverage waiters, cooks and managers in hotels, motels,
taverns and the likes; restaurants, fast food centers, soda fountains
restaurants, fast food centers, soda fountains and all workers and
employees under their direct supervision and have something to do with
the preparation of foods and attendant services before and after serving
foods P10.00
B.2. Stallholders, employees in public markets and private owned public
market P15.00
B.3. Peddlers of Food Items P20.00
C. For employees and/or workers in public markets and slaughterhouses who use
blades, pointed or hooked instrument or equipment in the performance of their
work P25.00
Provided that, said employee or worker shall be properly identified and
guaranteed by the respective duly-licensed employer.
D. For self-employed individuals who pursue their livelihood in activity not
prohibited by competent authorities, such as porters, special service for hire
such as those engaged in cleaning innards or animal intestines, push cart
operators and the like. P15.00
E. For self-employed individuals who pursue their livelihood in public markets
and slaughterhouse who use blades, pointed or hooked instrument or
equipments in pursuant to their work. P30.00
Provided that, said individuals shall be properly identified and vouched for as
to character by the Barangay Captain where the individual reside, and upon
presentation of the proper police clearance.
F. On employees or workers in amusement places, such as
1. Hostesses, entertainers, hospitality girls, receptionists and the likes
25.00
2. Dancers such as tax-dancers, ago-go dancers, and the likes 30.00
3. Attendants, masseuse/masseurs in sauna baths and massage clinics
50.00
4. Waiters, waitresses in beerhouses, bars, clubs cocktail lounges and
similar establishments 20.00
G. Employees in service establishment, such as barbers, manicurist, pedicurist,
beautician or make-up artist 15.00

67. On operators of Public Utility Vehicle 50.00

Plus a municipal regulatory fee of

 P50.00 per unit, for motorized tricycles
100.00 per unit, for jeeps/mini-buses
150.00 per unit, for trucks and/or buses
Provided that, the above fees (which shall include the costs of sticker) shall have been
secured on or/before March 31 of each year for renewals; or within twenty (20) days
from date of registration of each unit, in case of new units.
Provided further that, in case of failure to pay and/or secure the above permit and
regulatory fee/sticker within the prescribed time, an additional 50% of the corresponding
fee shall be charged as penalty for late compliance.

68. For constructing Tombs and Canopies, Mausoleums and Niches in Cemeteries and
memorial Parks

Multi-level internet niches, per niche P20.00

Plain tombs, cenotaphs or monuments without backdrop
wall, canopy or roofing P50.00
canopied tombs, whether partially or totally
roofed over, per tomb P100.00
Totally semi-enclosed mausoleum, whether
Canopied or not, per mausoleum P150.00
Totally-enclosed mausoleums, per mausoleum P200.00

69. For operating Private Parking Lots or Terminals

Mayors Permit Fee for Operating a Private

Parking Lot or Terminal 100/annum

Plus a municipal regulatory fees, based on parking capacity

For Jeeps, Pick-up & Minibuses

1 to 4 units P200.00/annum
5 to 9 units P500.00
10 to 19 units P1,000.00
20 units or more P1,500.00

For trucks & buses:

1 to 4 units P500.00/annum
5 to 9 units P1,000.00
10 to 20 units P1,500.00
20 units or more P2,500.00

PROVIDED that, all other taxes, service fees and other charges shall likewise be
assessed and subsequently paid by the operator of the said private parking lot or terminal.

70. Sidewalk construction regulatory fees, based on the area to be repaired and/or
constructed

Per square meter, per day P25.00

71. Fencing construction regulatory fees, based on the height of the fence to be
constructed and/or repaired

Up to 1.80 meters, for every 10 lineal meters or fraction thereof 10.00

For fences over 1.80 meters, for every 10 lineal meters or fraction thereof 20.00

Fences made of indigenous materials and/or barbed-wire, chicken wire, hog wire or
cyclone wire shall be exempt from this fee.

72. For Temporary Use of Sidewalks, based on area to be occupied.

For vending purposes, per square meter, per day 5.00
For construction purposes,
1st five (5) square meters, per day 15.00
Per square meter thereafter, per day 3.00

73. For erection of Scaffolding Occupying Public Areas:

Up to five (5) lineal meters of frontage, per day 5.00

Per lineal meter thereafter, per day 3.00

74. For erection of utility posts such as telephone, telegraph, power lines and the likes,
per post 100.00

Replacement of existing posts shall be considered as an erection and shall be

subject to the above regulatory fee.

75. For operating Gasoline Stations

Without service facilities 500.00

With service facilities 1000.00

Plus a municipal regulatory fee of P250.00 per underground gasoline/fuel tank

with pumping outlet

PROVIDED, that, should any gas stations engage in dealing with oil and other similar
products, their gross receipts on this activity shall be declared separately for the
corresponding assessment on the applicable schedule herein.

76. For excavating public roads, streets, or alleys

On soil, gravel or any loose ground 50.00

For asphalted roads, streets, or alleys 75.00
For concrete roads, streets, or alleys 100.00

Plus a municipal regulatory fee, based on area to be excavated

On soil, gravel or any loose ground, per square meter per day 20.00
On asphalted roads, streets, or alleys, per square meter per day 30.00
On concrete roads, streets, or alleys, per square meter per day 50.00

PROVIDED that the excavation shall be under the monitoring and regulation of the
Municipal Engineer.
PROVIDED, further, that restoration works and any fees due therefore shall be in
accordance with the fees prescribed in the local tax ordinance.

77. For dealing in the sale of air or pneumatically powered guns 250.00

Plus a regulatory fee of

P10.00 per piece for locally-manufactured air pistol sold

P25.00 per piece for locally-manufactured air riffle sold
P25.00 per piece for imported air pistol sold
P50.00 per piece for imported air riffle sold

All dealers of air guns shall be required to submit a beginning inventory of their
stock as of December 31 of each year,, and shall make a report guns sold, including such
information as to the name and address of buyer, date sold, type of gun sold and other
pertinent power of the municipality. The regulatory fee imposed in this section shall be
effective upon approval but shall only be due and payable from January 1, 1992 and
every year thereafter.
Effective on January 1, 1991, no dealer engaged in the sale of air or any
pneumatically-powered guns may sell such item or items without first securing a Mayors
Clearance for the prospective buyer or buyers. All Sales made shall be receipted with the
proper report of gun sold as may be prescribed by the Office of the Municipal Mayor.

78. For operating escalators and moving walks

Per lineal meter of fraction thereof 5.00

79. For operating elevators and similar lifting devices

Elevators, up to 1,000kg capacity 100.00

Elevators, above 1,000kg. Capacity 200.00
Freight elevators 300.00
Motor-driven dumbwaiters 50.00
Construction elevators for materials 75.00
Car elevators 400.00

80. For storing Combustible or Flammable Materials such as cooking oil, paints,
matchsticks, turpentine or volatile liquids in warehouses or stockrooms of duly-licensed
dealer thereof 300.00

Plus a municipal regulatory fee, based on storage capacity of the warehouse or

stockroom, per cubic meter 5.00

81. For storing explosive materials such as those regulated by the Munitions Office of the
Armed Forces of the Philippines 500.00

Provided that, operator or owner of the warehouse or stockroom wherein the said
materials are stored kept shall have prior authority from the proper authorities.

ADMINISTRATIVE FINES ON CERTAIN ACTS OF OMISSIONS:

1. For failure to display and/or produce a valid and current Mayors Permit upon
inspection and/or demand by proper authorities P100.00
2. For failure to submit the required Previous Years Mayors Permit when filing an
application for a renewal of a business license/permit P200.00
3. For failure to secure the following documents in connection with the conduct of a
business within the prescribed time or upon inspection by proper authorities:
a. Health Certificates, per individual, payable by the owner and/or operator
of the business establishment P10.00
b. Sanitary Permit, per establishment, payable by the owner and/or operator
of the business establishment P100.00
c. Mayors permit, payable by the owner and/or Operator, per line of
business (for those based on gross sales) P200.00
Per line of business (for those fixed taxes) P50.00

4. For failure to pay any assessed tax, charge or penalty after an assessment has been
made, payable by the applicant or his authorized representatives whoever filed the
application P20.00
ZONING AND LAND USE INSPECTION FEES

Type of Occupancy Total Estimated Project Cost Amount of Fee

Residential P50,000.00 or below P50.00

P50,000.00 to 100,000.00 P100.00
P100,000.00 to 200,000.00 P175.00
P200,000.00 to 350,000.00 P275.00
P350,000.00 to 550,000.00 P400.00
P550,000.00 to 800,000.00 P550.00
P800,000.00 to 1,000,000.00 P725.00
1,000,000.00 and over P1,000.00

Plus an additional 1% of the total estimated project cost in excess of P1,000,000.00 but
not exceed P5,000.00

Recreational/Commercial/Industrial

100,000.00 or below 150.00

200,000.00 to 200,000.00 300.00
200,000.00 to 400,000.00 500.00
400,000.01 to 700,000.00 750.00
700,000.01 to over 1,000.00

Plus an additional 1% of the total estimated project cost in excuse of P700,000.00

Institutional/Agricultural/Agro-Industrial

500,000.00 or below 500.00

500,000.01 to 1,500,000.00 1,000,00
1,500,000.01 and over 1,500.00

Plus an additional of 1% of the total estimated project cost in excess of

1,500,000.00 but not to exceed P3,000.00

Ancillary 50,000.00 or below 100.00

Plus an additional of 1% of the total estimated project cost in excess of

P50,000.00, but not to exceed P3,000.00

Temporary 10,000.00 below 100.00

Plus an additional of 1% of the total estimated project cost in excess of

P50,000.00, but not to exceed P2,000.00

Interment 10,000.00 below 50.00

Plus an additional of 1% of the total estimated project cost in excess of

P10,000.00, but not to exceed P1,000.00

APPLICATION FEES FOR CHANGE OF TYPE OR OCCUPANCY

1. To residential 100.00
2. To recreational/commercial/industrial 250.00
3. To institutional/agricultural/agro-industrial 500.00
 PROVIDED that, in case of disapproval of application for cause, no refund of the
above fees paid shall be allowed.

PENALTY RATES FOR ACTUAL USE OTHER THAN ALLOWED IN THE

ZONING/LAND USE ORDINANCE, WHEN DISCOVERED/INSPECTED:

1. Upon inspection or discovery P500.00

2. When court action is commenced (upon filing of the proper case in court)
P 1000.00
3. When demolition orders are issued (upon issuance of the said order by competent
authority/court) P2000.00

SURCHARGE RATES FOR LATE COMPLIANCE OF ZONING/LAND USE

ORDINANCE REQUIREMENTS:

1. For residential 100.00

Plus P10.00 for every month or fraction of delay
2. For recreational/commercial/industrial 250.00
Plus P50.00 for every month or fraction of delay
3. For agricultural/agro-industrial/institutional 500.00
Plus P100.00 for every month of fraction of delay
4. For ancillary/temporary/internment
Plus P50.00 for every month or fraction of delay

LOCAL CIVIL REGISTRY FEES

On marriage
1. Original application for a Marriage License
2. Attestation Fee on Parental Advice (when need only)
3. Posting Fee
4. Re-application for a Marriage License
5. Late Registration of Marriage
Plus an additional fee of P5.00 for every year, or fraction thereof, of delay
6. Certification of Marriage for-
a. Records/Claims or Hospitalization purposes 20.00
b. Local Employment Purposes 30.00
c. For visa application purposes 40.00
d. For travel abroad (for those with approved visas) 50.00
7. Solemnization Fee 30.00

On Birth:
1. Registration of Birth within the year
2. Late Registration of birth beyond year of birth
3. Certification of Birth for
a. School or Enrolment Purposes 10.00
b. Records/Claims or hospitalization purposes 20.00
c. Local Employment 30.00
d. For visa application purposes 40.00
e. For travel abroad (for those with approved visas) 50.00
f. For legitimization/adoption/change of name/citizenship election or
naturalization purposes 100.00

On Death

1. Registration of death, if registered within one (1) month from the certified date of
death 10.00
2. Registration of death, if registered beyond one (1) month from the certified date
of death 20.00
Plus an additional fee of P5.00 for every year or fraction thereof
, delay
 3. Certification of Death for-
a. Records Purposes 10.00
b. Benefits/claims purposes 20.00

This ordinance shall take effect upon it s approval.

CARRIED.

ATTESTED:

ALBERTO B. ESPINO, JR.

Municipal Secretary

APPROVED:

JOSE G. MACAPINLAC
Municipal Mayor