Revenue Code of Bauang, La Union
July 16, 2016 | Author: Alexander Obong | Category: N/A
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Republic of the Philippines Province of La Union Municipality of Bauang
MUNICIPAL ORDINANCE NO. 20 REVENUE CODE OF THE MUNICIPALITY OF BAUANG PROVINCE OF LA UNION Be it ordained by the Sangguniang Bayan of the Municipality of Bauang, Province of La Union, that CHAPTER I. GENERAL PROVISIONS ARTICLE 1. TITLE, SCOPE AND CONSTRUCTION OF PROVISIONS Section 1. Title. This ordinance shall be known as the Revenue Code of the Municipality of Bauang, Province of La Union. Section 2. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. Section 3. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. Section 4. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a)
General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning.
(b)
Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well.
(c)
Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
(d)
Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day.
(e)
References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified.
(f)
Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein.
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(g)
Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail.
Section 5. Definition of Terms. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Barangay Micro Business Enterprise, herein after referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity’s office, plant and equipment are situated, shall not be more than Three Million Pesos (P3, 000, 000.00). The above definition shall be subjected to review and upward adjustment by the SMED Council, as mandated under Republic Act No. 6977, as amended by R.A. No. 8289. For the purpose of this Act, “service” shall exclude those rendered by anyone, who is duly licensed by the government after having passed a government licensure examination, in connection with the exercise of one’s profession; (c) Charges refer to pecuniary liability, as rents or fees against persons or property; (d) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (e) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (f) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (g) 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; (h) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (i) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be
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performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (j) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (k) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (l) Municipal Waters include not only streams, lakes and tidal waters within the municipality, 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 lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (m) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (n) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (o) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (p) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (q) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for whom the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (r) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (s) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (t) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (u) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II. TAXES ON BUSINESS ARTICLE 2. GRADUATED TAX ON BUSINESS Section 1. Definitions. When used in this Article. (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Municipality of Bauang, La Union
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(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their byproducts; ordinary salt; 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, fisherman, 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 for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. relaxation, avocation, pastime, or fun;
It is synonymous to
(d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment 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 thereunder; (f) 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, whose daily production does not exceed two hundred gauge liters. (g) Business Agent 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. (h) 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 or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that 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; (j) Carinderia refers to any public eating place where food already cooked are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, 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 employees;
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As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, 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 using washing machines; proprietors or owners 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 and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops. milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term “contractor” shall also include, but shall not be limited to, tax subjects enumerated under Section19 of Presidential Decree No. 231, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (m) Dealer means one whose business is to buy and sell merchandise, goods and 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; (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds 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 who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption;
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(p) Marginal Farmer or Fisherman refers to individuals 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 ( 50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (r) 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 retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (t) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or 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. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. Section 2. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a)
On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts For the Preceding Calendar Year: Less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00 20,000.00 or more but less than 30,000.00
Municipality of Bauang, La Union
Tax Per Annum 181.50 242.00 332.20 484.00
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30,000.00 or more but less than 40,000.00 40,000.00 or more but less than 50,000.00 50,000.00 or more but less than 75,000.00 75,000.00 or more but less than 100,000.00 100,000.00 or more but less than 150,000.00 150,000.00 or more but less than 200,000.00 200,000.00 or more but less than 300,000.00 300,000.00 or more but less than 500,000.00 500,000.00 or more but less than 750,000.00 750,000.00 or more but less than 1,000,000.00 1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 or more but less than 3,000,000.00 3,000,000.00 or more but less than 4,000,000.00 4,000,000.00 or more but less than 5,000,000.00 5,000,000.00 or more but less than 6,500,000.00 6,500,000.00 or more
726.00 907.50 1,452.00 1,815.00 2,420.00 3,025.00 4,235.00 6,050.00 8,800.00 11,000.00 15,125.00 18,150.00 21,780.00 25,410.00 26,312.50 At a rate of forty one and one fourth (41.25%) of one percent (1%)
The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, 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 other than those enumerated under paragraph (c) of this Section. (b)
On wholesalers, distributors, or dealers in 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
Less than 1,000.00 1,000.00 or more but less than 2,000.00 2,000.00 or more but less than 3,000.00 3,000.00 or more but less than 4,000.00 4,000.00 or more but less than 5,000.00 5,000.00 or more but less than 6,000.00 6,000.00 or more but less than 7,000.00 7,000.00 or more but less than 8,000.00 8,000.00 or more but less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00 20,000.00 or more but less than 30,000.00 30,000.00 or more but less than 40,000.00 40,000.00 or more but less than 50,000.00 50,000.00 or more but less than 75,000.00 75,000.00 or more but less than 100,000.00 100,000.00 or more but less than 150,000.00 150,000.00 or more but less than 200,000.00 200,000.00 or more but less than 300,000.00 300,000.00 or more but less than 500,000.00 500,000.00 or more but less than 750,000.00 750,000.00 or more but less than 1,000,000.00 1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 or more
19.80 36.30 55.00 79.20 110.00 133.10 157.30 181.50 205.70 242.00 302.50 363.00 484.00 726.00 1,089.00 1,452.00 2,057.00 2,662.00 3,630.00 4,840.00 7,260.00 9,680.00 11,000.00 At a rate not exceeding fifty five percent (55%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.
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(c)
On exporters, and on manufacturers, millers, producers, wholesalers, distributors. dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article; (1) (2) (3) (4) (5) (6) (7) (8)
Rice and Corn; Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; Cooking oil and cooking gas; Laundry soap, detergents, and medicine; Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; Poultry feeds and other animal feeds; School supplies; and Cement
For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. (d)
On retailers. Gross Sales/Receipts for the Preceding year 400,000.00 or less More than 400,000.00
Rate of Tax Per Annum 2.2% 1.1%
The rate of 2.2% per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of 1.1% per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P 30,000.00) subject to existing laws and regulations. (e)
On contractors and other independent contractors in accordance with the following schedule. Gross Sales/Receipts for the Preceding Calendar Year Less than 5,000.00 5,000.00 or more but less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00 20,000.00 or more but less than 30,000.00 30,000.00 or more but less than 40,000.00 40,000.00 or more but less than 50,000.00 50,000.00 or more but less than 75,000.00 75,000.00 or more but less than 100,000.00 100,000.00 or more but less than 150,000.00 150,000.00 or more but less than 200,000.00 200,000.00 or more but less than 250,000.00 250,000.00 or more but less than 300,000.00 300,000.00 or more but less than 400,000.00 400,000.00 or more but less than 500,000.00
Municipality of Bauang, La Union
Amount of Tax Per Annum 30.25 67.65 114.95 181.50 302.50 423.50 605.00 968.00 1,452.00 2,178.00 2,904.00 3,993.00 5,082.00 6,776.00 9,075.00
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500,000.00 or more but less than 750,000.00 750,000.00 or more but less than 1,000,000.00 1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 or more
10,175.00 11,275.00 12,650.00 At a rate not Exceeding fifty five percent (55%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, If there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor’s Permit. (f)
On banks and other financial institutions, at the rate of fifty five percent of one percent (55% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.
(g)
On the businesses hereunder enumerated: 1. 2.
3. 4. 5. 6. 7. 8. 9. 10. 11.
Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments. Commission agents On travel agencies and travel agents On boarding houses, pension houses, motels, apartments, apartelles, and condominiums Subdivision owners/ Private Cemeteries and Memorial Parks Privately-owned markets; Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; Operators of computer services establishment General consultancy services All other similar activities consisting essentially of the sales of services for a fee. Gross Sales/Receipts for the Preceding Calendar Year
Amount of Tax Per Annum
Less than 5,000.00 5,000.00 or more but less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00
30.25 67.65 114.95 181.50
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20,000.00 or more but less than 30,000.00 30,000.00 or more but less than 40,000.00 40,000.00 or more but less than 50,000.00 50,000.00 or more but less than 75,000.00 75,000.00 or more but less than 100,000.00 100,000.00 or more but less than 150,000.00 150,000.00 or more but less than 200,000.00 200,000.00 or more but less than 250,000.00 250,000.00 or more but less than 300,000.00 300,000.00 or more but less than 400,000.00 400,000.00 or more but less than 500,000.00 500,000.00 or more but less than 750,000.00 750,000.00 or more but less than 1,000,000.00 1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 or more
302.50 423.50 605.00 968.00 1,452.00 2,178.00 2,904.00 3,993.00 5,082.00 6,776.00 9,075.00 10,175.00 11,275.00 12,650.00 At a rate not exceeding fifty five percent (55%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P12,650.00. (h)
On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P 50.00) per peddler annually.
The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i)
On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Air-conditioned buses Buses without air conditioning "Mini" buses Jeepneys/Fieras/Tamaraws Taxis
5,000 per unit 4,500 per unit 4,000 per unit 3,500 per unit 3,000 per unit
(j) On any business, not otherwise specified in the preceding sections, the rate of tax shall be 2.2% of gross sales or receipts of the preceding calendar year. Accounting Office Advertising Agency Animal Hospital Assaying Laboratories Audio Visual Equipment Rental Bakery Bamboo Craft Belt and Buckle Shop Blacksmith Shop Bookbinder Booking Office for Film Exchange Booking Office for Transportation on Commission Basis Breeding of Sporting Animals belonging to Others Brokerage Building Maintenance Contractor Building (General Specialty Contractor) Business Management Services Buying Station (Agricultural Product) Cable TV Station Collecting Agency Municipality of Bauang, La Union
Medical Clinic Messengerial Service Metal Craft and Engraving Ornamental Plant Seller Optical Clinic Painting Shop Pharmacy (see Drug Store) Piano Repair Shop Piano Lessons School Printing Press Private School Promotional Service Purchasing Agency Real Estate Appraiser Real Estate Broker Recopying and Duplicating Service Recruiting Agency (Domestic &Abroad)
Rental of Bicycle and Other Light Weight Equipment Repacker (except on wine) Roasting Cow, Pig & Chicken Security Agency 10
Cold Storage Computer School Dental Clinic Dental Laboratories Diesel Injection Service Drafting Services Driving School Drug Store Employment Agency Escort Services Feasibility Studies (Consultancy Service) Flower Shop Funeral Parlor Garage for Rent Garbage Disposal Contractor Goldsmith Shop Heavy Equipment for Hire Health Clinic/Studio Hospital (Private) House, Room and Space for Rent Ice Plant Importer Indentor and Indent Service Insurance Agency/Adjuster Broker Interior Decorating Service Iron Works Janitorial Service Job Placement Agency Junk Shop and Scrap Material Keysmith Shop Landscape Contractor Lathe Machine Shop
Septic Tank Disposal Contractor Service Station for Motor Vehicle Sculpture Shop Shoe-shine Stand Shopping Center Skates-for-Hire Silk-Screening for Shirt Printing Silversmith Shop Soda Fountain Stevedoring Service Stock Broker Subdivision Developer/Operator Surveying Office Tinsmith Shop Towing Service Travel Agency Tricycle and Animal Drawn Vehicle Typing and Mimeographing Service Trucking Service Vaciador Shop Veterinary Supply Video Coverage Service Video Tape Rental Vocational School Watch Repair Shop Wood Carving Shop
Law Office (Legal & Professional Service)
Lessor or Sub-Lessor of Real Estate Light Equipment Rental Lumberyard
Section 3. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. Section 4. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. Section 5. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 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, as provided in the pertinent schedules in this Article. Section 6. Situs of Tax (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office - the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.
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The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office - a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse - a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation - a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms - agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance. (b) Sales Allocation 1.
All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.
2.
In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.
3.
In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located.
The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4.
In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows:
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Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading - the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales - Sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. Section 7. Payment of Business Taxes (a)
The taxes imposed under Section 2 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under Section 1 and Section 2 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b)
In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2 of this Ordinance which are subject to the same rate of imposition, 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 2 of this Ordinance which are subject to different rates of imposition, the
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taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. Section 8. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. Section 9. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. Section 10. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an
official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of the municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor’s Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the
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rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). (g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business. (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the 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 herein contemplated. 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 LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal 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 followed:
(2)
(a)
The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business;
(b)
Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and
(c)
In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor’s permit therefor.
In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year 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.
(3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books.
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(i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE 3. TAX ON AMBULANT AND ITINERANT AMUSEMENT OPERATORS Section 1. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, for the first ten days For the 11th day and days thereafter Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances for the first ten days For the 11th day and days thereafter Sports contest/exhibitions per day
P
110.00 165.00/day 110.00 220.00/day __________
Section 2. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. ARTICLE 4. TAX ON MINING OPERATIONS Section 1. Definitions. When used in the Article. (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. Section 2. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. (The tax should not exceed 2% of the gross receipts during the preceding year.) Section 3. Situs of the Tax. Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area. Section 4. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. Section 5. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.
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Section 6. Administrative Provisions. (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed.
ARTICLE 5. TAX ON FOREST CONCESSIONS AND FOREST PRODUCTS Section 1. Definitions. When used in this Article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. Section 2. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. Section 3. Time of Payment The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. CHAPTER III.
PERMIT AND REGULATORY FEES
ARTICLE 6. MAYOR'S PERMIT FEE ON BUSINESS Section 1. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor’s Permit Fee, the following definition of business size is hereby adopted based on the standards set by the municipal government: Enterprise Scale Micro Cottage A Cottage B Small A Small B Medium Large
Municipality of Bauang, La Union
Asset Size P 50,000.00 and below over P50,000.00 to P200,000.00 over 200,000.00 to P500,000.00 over P500,000.00 to P2M over 2M to 5M over P5M to P20M over P20M
Work Force 0 1–2 3–5 6 – 10 11 – 25 26 – 49 50 and above
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For new establishments/business Enterprise Scale
Capital Stock/Subscribed Capital
Micro Cottage A Cottage B Small Medium Large
Work Force
P 50,000.00 and below over P50,000.00 to P200,000.00 over 200,000.00 to P500,000.00 over P500,000.00 to P5M over P5M to 20M over P20M
1-5 6 -10 11 - 29 30 – 49 50 – 100 100 and above
(a) On business subject to graduated Fixed taxes Amount of Fee On Manufacturers/Importers/Producers Micro Cottage A Cottage B Small A Small B Medium Large
Per Annum P
On Banks Rural, Thrift and Savings Banks Commercial, Industrial and Development Banks Universal Banks On Other Financial Institutions Micro Cottage A Cottage B Small A Small B Medium Large On Contractors/Service Establishments Micro Cottage A Cottage B Small A Small B Medium Large On Wholesalers/ /Dealers or Distributors/Exporters Micro Cottage A Cottage B Small A Small B Medium
Municipality of Bauang, La Union
500.00 1,000.00 3,000.00 7,000.00 10,000.00 12,000.00 20,000.00 10,000.00 15,000.00 20,000.00
P
1,000.00 5,000.00 7,000.00 10,000.00 12,000.00 15,000.00 20,000.00 P 500.00 4,000.00 7,000.00 10,000.0 0 12,000.00 15,000.00 20,000.0 0
P 500.00 3,000.00 5,000.00 1,000.00 10,000.00 12,000.00
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Large Retailers Micro Cottage A Cottage B Small A
15,000.00 P
300.00 1,000.00 2,000.00 3,000.00
Small B Medium Large On Transloading Operations Micro Cottage A Cottage B Small A Small B Medium
5,000.00 7,000.00 10,000.00 P
2,000.00 4,000.00 5,000.00 6,000.00 7,000.00 8,000.0 0 10,000.00
Large On Hotels, Motels and Inns a. First Class establishments b. Second Class & Lower Category establishments On condominium and residential houses operating on a Commercial level elsewhere in the barangays Permit Fee per annum
15.00/sq.mtr. 10.00/sq. mtr.
5.00/sq.m. of dwelling space
On lessor and/or sub-lessor of real state properties with annual gross receipts
2.50/sq.m.
On lessors to a commercial lots situated elsewhere in the barangays. Permit Fee per Annum Other Businesses Micro Cottage A Cottage B Small A Small B Medium Large Wholesale dealers in foreign liquor Wholesale in domestic liquor Wholesale dealers in fermented liquor Retail in foreign liquor Retail dealers in domestic liquors Retail dealers in fermented liquors Retail dealers in tuba, basi, or tapuey Wholesale leaf tobacco dealers Wholesale tobacco dealers Retail leaf dealers Retail tobacco or cigarette dealers
Municipality of Bauang, La Union
2.50/sq.m. P
P
500.00 1,000.00 2,000.00 3,000.00 5,000.00 7,000.00 10,000.00 200.00 200.00 250.00 120.00 120.00 100.00 100.00 2,000.00 300.00 250.00 120.00
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Nightclubs, Disco Pubs Beerhouse/Videoke Bar
5,500.00 5,500.00
Section 2. MAYOR’S PERMIT FOR INDIVIDUALS (WORKING PERMIT) a. Employees & workers in offensive or dangerous Business establishments
200.00
b. Employees and workers in food establishments Catering to the consuming public
250.00
c. GRO’s, Bar Girls, Masseuse and the like
550.00
d. Employees of night and day establishments
350.00
e. Employees of private detective or watchman agencies
350.00
f. Other employees & workers of establishments not enumerated above
200.00
Lamination Fee a. Matrix b. ID for Employees c. ID for Tricycle Drivers d. ID for Peddlers Streamer Fees a. Single Faced b. Double Faced Promotional Fee Conduct of Bingo Fee
60.00 15.00 25.00 15.00
200.00 400.00 200.00/day 100.00/day
Section 3. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. if the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
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Section 4. Surcharge of Late Payment. The individual Mayor’s Permit Fee shall be paid to the Office of the Municipal Treasurer before the issuance of the permit and is valid up to December 31 of each year. In case of renewal, the same shall be renewed within the 20 th day of January. Any person working without the necessary permit or with an expired permit shall be punished by a fine of not exceeding One Hundred Pesos (P100.00), without prejudice on the imposition of a twenty-five percent (25%) surcharge on the original permit fee. Any business establishment found allowing their employees and workers to work without the necessary permit or with an Expired Permit shall be punished by a fine of Two Thousand Five Hundred Pesos (P2,500.00) without prejudice to the right of the municipality to revoke the principal license of the business. In case of a firm, co-partnership, corporation or association, the manager, administrator or the person in-charge of the management or administration of the business shall be held liable for the violation thereof. Section 5. Administrative Provisions. (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1.
For a newly-started business a. Location sketch of the new business b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship c. A certificate attesting to the tax exemption if the business is tax exempt d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations e. Tax clearance showing that the operator has paid all tax obligations in the municipality f. Barangay clearance g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager h. Health certificate for all food handlers
2.
For renewal of existing business permits a. Previous year's Mayor's permit b. two (2) copies of the annual or quarterly tax payments c. two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption form local taxes or fees, if exempt
Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as 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 municipal tax ordinances.
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Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Fifty Pesos (P 50.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan. Section 6. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook,
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or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE 7. PERMIT FEE FOR COCKPITS OWNERS/OPERATORS/LICENSEES/ PROMOTERS AND COCKPIT PERSONNEL Section 1. Definitions. When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. Section 2. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee 2. Annual cockpit permit fee (b) From cockpit personnel 1. Promoters/Hosts 2. Pit Manager 3. Referee 4. Bet Taker "Kristo/Llamador" 5. Bet Manager "Maciador/Kasador" 6. Gaffer "Mananari" 7. Cashier 8. Derby (Matchmaker)
P
P
500.00 20,000.00 1,000.00 1,000.00 500.00 300.00 500.00 500.00 500.00 500.00
PROVIDED, that during the molting season from July 1 to Oct. 31 each year, the permit fee per cockfighting day, derby or non-derby, shall be Five Hundred Pesos (P500.00). The cockpit operator shall remit the above permit fees accrued on certain cockfighting day to the Municipal Treasurer not later than the close of business of the immediately succeeding government working day. Section 3. Time and Manner of Payment.
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(a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee.
Section 4. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. (f) Cockfighting shall be allowed only in licensed cockpits during Fridays and Sundays. There shall be no derby from Mondays to Thursdays except when it is legal holidays or town festivity. Section 5. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE 8. SPECIAL PERMIT FEE FOR COCKFIGHTING Section 1. Definitions. When used in this Article. (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry.
Municipality of Bauang, La Union
24
(c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. Section 2. Imposition of Fees. cockfighting:
There shall be collected the following fees per day for
(a) Special Cockfights (Pintakasi) (b) Special Derby Assessment from Promoters of Cockfights – ordinary days Two-Cock Derby Three-Cock Derby and above
P 1,000.00 1,662.50 3,062.50 7,875.00
Section 3. Exclusions. Regular cockfights i.e., those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. Section 4. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. Section 5. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal. Agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. Section 6. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE 9. FEES ON IMPOUNDING OF ASTRAY ANIMALS Section 1. Definitions. When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming atlarge in public or private places whether fettered or not. Municipality of Bauang, La Union
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(b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. Section 2. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Amount of Fee (a) (b)
Large Cattle All other animals
P 300.00 200.00
Section 3. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. Section 4. Administrative Provisions. (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for three (3) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within three (3) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for three (3) days in three (3) conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within two (2) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. 2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 4.
In case the impounded animal is not disposed of within the three (3) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due.
Section 5. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: (a) (b) (c)
First offense Second offense For the third offense and each subsequent offense
Municipality of Bauang, La Union
P 100.00 per day 150.00 per day 200.00 per day
26
In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE 10. PERMIT FEE ON CIRCUS AND OTHER PARADES Section 1. Imposition of Fee. There shall be collected a Mayor's Permit Fee of Three Hundred Pesos (P300.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality. Section 2. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) days before the scheduled date of the circus or parade and on such activity shall be held. Section 3. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. Section 4. Administrative Provisions. (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE 11. REGISTRATION AND TRANSFER FEES ON LARGE CATTLE Section 1. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. Section 2. Imposition of Fee. The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to him upon payment of a registration fee as follows: Amount of Fee (a) (b) (c)
For Certificate of Ownership For Certificate of Transfer For Registration of Private Brand
P 150.00 150.00 100.00
The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. Section 3. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. Section 4. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of
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the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. Section 5. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE 12. PERMIT FEE FOR EXCAVATION Section 1. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. Amount of Fee (a) For crossing streets with concrete pavement: 1. For crossing concrete pavement (Up to 12 sq.m.) 2. For crossing across base of streets with concrete pavement, per linear meter (boring method)
P 2,000.00
1,500.00
(b) For crossing streets with asphalt pavement: 1. Minimum fee 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m)
1,000.00
100.00
(c) For crossing the streets with gravel pavement: 1. Minimum fee 2.
Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters)
(d) For crossing existing curbs and gutters resulting in the damage (e) Additional fee for every one week of delay In excess of excavation period provided in the Mayor’s permit
1,000.00
50.00 1,000.00
100.00
Section 2. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation.
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A cash deposit in an amount equal to Five Thousand Pesos (P5,000.00) for residential and One Hundred Thousand (P100,000.00) for commercial purposes shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within five (5) days after the purpose of the excavation is accomplished. Section 3. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Bauang unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE 13. FEE FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES Section 1. Implementing Office. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. Section 2. Sealing and Testing of Instruments of Weights and Measures. - All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. Section 3. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefor to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter Measure over one (1) meter (b) For sealing metric measures of capacity: Not over ten (10) liters Over ten (10) liters
P
20.00 50.00 30.00 50.00
(c) For sealing metric instruments of weights: With capacity of not more than 30 kg. With capacity of more than 30 kg. but not more than 300 kg. With capacity of more than 300 kg. but not more than 3,000 kg. With capacity of more than 3,000 kg.
100.00 150.00
(d) For sealing apothecary balances of precision
200.00
40.00 60.00
(e) For sealing scale or balance with complete set of weights: For each scale or balances or other Municipality of Bauang, La Union
29
balances with complete set of weights for use therewith
250.00
(f) For each extra weight
100.00
(g) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Two Hundred Pesos (P200.00) for each instrument shall be collected. e) There is hereby imposed a license fee on all persons doing business in this municipality and who use any kind of weights and measures in the sale and/or purchase of any commodity of trade and commerce as follows: Municipal Tax
P
Sealing of any kind of weights and measures or similar instrument, for each unit Calibration Fee License Fee, for each unit
100.00/annum
50.00/annum 100.00/annum 50.00/annum
Section 4. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. Section 5. Place of Payment. The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. Section 6. Exemptions. (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. Section 7. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology.
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(c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. Section 8. Fraudulent Practices Relative to Weights and Measures The following acts related to weights and measures are prohibited: (a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; (b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; (d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; (f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; (h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; (j) for any person to fraudulently give short weight or measure in the making of a scale; (k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or (l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative
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shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. Section 9. Penalties (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3K.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE 14. PERMIT FEE ON FILM-MAKING Section 1. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies b. Commercial advertisements c. Documentary film d. Videotape coverage
P10,000.00/film 8,000.00/film 9,000.00/film 5,000.00/coverage
In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. Section 2. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit seven (7) days before location-filming is commenced. ARTICLE 15. PERMIT FEE FOR AGRICULTURAL MACHINERY AND OTHER HEAVY EQUIPMENT Section 1. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this municipality. Rate of Fee Per Annum a. Hand tractors b. Light Tractors c. Heavy Tractors d. Bulldozer e. Forklift f. Heavy Graders
Municipality of Bauang, La Union
P 500.00 500.00 500.00 500.00 500.00 500.00
32
g. Light Graders h. Mechanized Threshers i. Manual Threshers j. Cargo Truck k. Dump Truck l. Road Rollers m. Payloader n. Primemovers/Flatbeds o. Backhoe p. Rockcrusher q. Batching Plant r. Transit/Mixer Truck s. Crane t. Other agricultural machinery or heavy equipment not enumerated above
300.00 500.00 200.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00
Section 2. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. Section 3. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner.
ARTICLE 16. PERMIT FEES ON TRICYCLE OPERATION Section 1. Definitions. When used in this Article, (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricyclesfor-hire may operate without a fixed origin and destination. Section 2. Imposition of Fees. There shall be collected an annual fee for the operation of tricycle-for-hire, provided however, that fees for Tricycle Operator’s Permit shall be paid once in three years. 1. Filing fee a. For one (1) unit b. For each additional unit
P
500.00 300.00
2. Fare adjustment fee for fare increase
50.00
3. Filing fee for amendment of MTOP
50.00
Permit Fees on Tricycles: 1. Tricycle Operator’s Permit Fee 2. Mayor’s Permit Fee Municipality of Bauang, La Union
600.00/unit 220.00/operator 33
3. Police Clearance Fee 4. Regulatory/Supervision Fee 5. Confirmation Fee 6. Body Number/Sticker 7. Health Permit Fee
80.00/operator 60.00/unit 60.00/unit 120.00/unit 12.00/driver
Section 3. Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. Section 4. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1.
2.
3. 4. 5. 6.
7.
Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan; Tricycle operators are prohibited to operate on national highways utilized by 4wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.
(c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of Nine Pesos (P9.00) and Seven Pesos (P7.00) for students and the elderly pursuant to Republic Act 9257 (Expanded Senior Citizens Act of 2003) Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares.
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(d) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit Regulatory Board is hereby as follows: Municipal Mayor SB Member, Chairman on Transportation President, BATODFED
Chairman Member Member
(f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator.
ARTICLE 17. VEHICLE FEES Section 1. Imposition of Fees. There is hereby imposed the following annual fees on each of the following conveyances payable on or before the 20th of January of each year. a. Bancas for fishing (3 tons or below) P 30.00 b. Bancas (motorized) for rent 60.00 c. Fishing boats (above 3 tons) 1,000.00 d. Passenger jeepneys 1. 14 and below passengers 200.00/year 2. above 14 passengers 300.00/year e. Passenger buses/MB 1. 41 and below passengers 350.00/year 2. above 14 passengers 450.00/year f. Cargo/Freight Trucks 1. 6 wheelers 2. 10 wheelers 3. For every two-wheels in excess Of (10) including trailer g. Trucks and Jeepneys for Loading Gravel and Sand h. Boat landing fee from other towns 1. with catch 2. without catch
300.00/year 300.00/year 50.00/year 300.00 500.00 100.00
ARTICLE 18. PERMIT FEE ON OCCUPATION/CALLING NOT REQUIRING GOVERNMENT EXAMINATION Section 1. Imposition of Fee - There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows: Occupation or Calling (a) On employees and workers in generally considered “Offensive and Dangerous Business Establishments” (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public
Rate of Fee/Annum
P
200.00
200.00
(c) On employees and workers in food or eatery
Municipality of Bauang, La Union
35
establishment
200.00
(d) On employees and workers in night or night and day establishment
350.00
(e) All occupation or calling subject to periodic inspection, surveillance and /or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified “hilot”, painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder
150.00
Section 2. Exemption - All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. Section 3. Person Governed- The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed herewith; (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage’s or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughterhouses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms 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.
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36
(b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring o paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor’s Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. Section 4. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. Section 5.
Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due.
In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and / or employees shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permittee next following calendar.
Municipality of Bauang, La Union
37
Section 6. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and /or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor’s Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE 19.
BUILDING PERMIT
Section 1. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways. Section 2. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. Section 3. Administrative Provisions. The application for the construction and or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructure of the owners as well as that of the architecture or engineer who draw the plan, an estimate of the entire cost of proposed work, and the following: a. A copy of the plan showing the location of the building to be constructed with the reference boundaries of the lot and is constructed in the town proper or poblacion. b. General drawing showing: b.1 b.2 b.3 b.4 b.5
Floor and roof plans Foundation and footing plans Transferee and longitudinal plan Elevation Framing plans showing complete forming of the building or structure b.6 Isometric view of plumbing layout b.7 Electrical layout, and b.8 Detail of structure and architectural parts. Section 4. Penalty. Any violation of the provision of this article shall be punished by a fine of not more than Five Hundred Pesos (P 500.00) or imprisonment of not more than (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinances; Provided further, that in case the construction of the building or structure is not in conformity with existing regulations, the offender shall be required to remove or demolish the said building or structure within reasonable period upon receipt of the order of demolition; and Provided, finally, that upon failure to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender. Amount of Fines for Violation of the Code (PD 1096, National Building Code) 1.
Light Violations - P5,000.00 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
Municipality of Bauang, La Union
38
Of workers, inspectors, visitors, immediate neighbors and pedestrians. 2.
Less Grave Violations - P8,000.00 a. Non-compliance with the work stoppage order for the alteration/addition Conversion and repair without permit b. Use or occupy of building/structure without appropriate Cert. of Occupancy/ Use/Operation.
3.
Grave Violations - P10,000.00 a. Unauthorized change, modification or alteration during const. in the duly Submitted plans and specifications on which the building permit is based. b. Unauthorized change in type of construction from more fire resistive to less Fire resistive. c. Non-compliance with order to abate or demolish. d. Non-compliance with work stoppage order for const./demolition without permit. e. Change in the existing use or occupancy without Cert. of Change of Occupancy/Use/Operation.
ARTICLE 20. PERMIT FEE FOR THE STORAGE OF FLAMMABLE AND COMBUSTIBLE MATERIALS Section 1. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: a. Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P 200.00 2,001 to 5,000 liters 400.00 5,001 to 20,0000 liters 600.00 20,001 to 50,000 liters 800.00 50,0001 to 100,000 liters 1,000.00 Over 100,000 liters 1,200.00 b. Storage of cinematographic film
500.00
c. Storage of celluloid
500.00
d. Storage of calcium carbide 1) Less than 50 cases 2) 50 to 99 cases 3) 100 or more cases
300.00 600.00 900.00
e. Storage of tar, resin and similar materials 1) Less than 1,000 kls. 2) 1,000 to 2,500 kls. 3) 2,500 to 5,000 kls. 4) Over 5,000 kls.
200.00 400.00 600.00 800.00
f. Storage of coal deposits 1) Below 100 tons 2) 100 tons or above
500.00 500.00
g. Storage of combustible, flammable or explosive
500.00
Substance not mentioned above
500.00
Section 2. Time of Payment.- The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. Section 3. Administrative Provisions.
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39
(a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE 21. PERMIT AND INSPECTION FEE ON MACHINERIES AND ENGINES Section 1. Imposition of Fee.- There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: (a) Internal combustible engines: 1. 2 HP and below 2. 5HP and below but not lower than 3 HP 3. 10HP and below but not lower than 5 HP 4. 14HP and below but not lower than 10HP 5. Above 15HP (b) Other stationery engines or machines: 1. 3 HP and below 2. 5 HP and below but not lower than 3 HP 3. 10 HP and below but not lower than 5 HP 4. 14 HP and below but not lower than 10 HP
P
260.00 320.00 380.00 440.00 500.00 400.00 500.00 600.00 700.00
5. Above 14 HP
800.00
(c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). Section 2. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. Section 3. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article ARTICLE 22. PERMIT FEE FOR ZONING/LOCATIONAL CLEARANCE Section 1. Imposition of Fee. There shall be collected a Mayor’s Permit Fee for Zoning/Locational Clearance for all structures a constructed in this municipality in accordance with prescribed HLURB rates. Name of Fee
Fee
I. ZONING/LOCATIONAL CLEARANCE A. Residential structure single attached/detached 1. P100,000 and below 2. Over P100,000 to P200,000.00 3. Over P200,000.00
Municipality of Bauang, La Union
P
200.00 400.00 500.00 + 1/10 of 1% in excess of P200,000.00
40
B. Apartments/Townhouses 1. P500,000.00 and below 2. Over P500,000.00 to P2M 3. Over P2M
C. Dormitories 1. P2M and below 2. Over P2M
D. Institutional, the project of which is: 1. Below P2M 2. Over P2M
P
1,000.00 1,500.00 2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors P 2,500.00 2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors P 2,000.00 2,500.00 + 1/10 of 1% of cost in excess of P2M
E. Commercial-Industrial, agro-Industrial, the project cost of which is: 1. Below P100,000 P 1,000.00 2. Over 100,000 to P500,000 1,500.00 3. Over P500,000 to P1M 2,000.00 4. Over P1M to P2M 3,000.00 5. Over P2M 5,000.00 + 1/10 of 1% of cost in excess of P2M F. Special Uses/Special Projects (Gasoline Stations, Cell Sites, Slaughterhouse, Treatment Plant, etc.) 1. Below P2M P 5,000.00 2. Over P2M 5,000 + 1/10 of 1% of cost in excess of P2M G. Alteration/Expansion (Affected areas/cost only)
same as original application
II. SUBDIVISION (Under PD 957) A. Approval of Subdivision Plan (Including townhouses) 1. Preliminary Approval and Location Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) P 250.00/ha. for a fraction thereof 1,000.00/ha • Inspection Fee regardless of density 2. Final Approval and Development Permit 2,000.00/ha regardless of density
Municipality of Bauang, La Union
41
• •
Additional fee on floor area of houses & buildings sold with the lot Inspection Fee
2.00/ha 1,000.00/ha regardless of density
(Not applicable for projects already inspected for PALC application) 3. Alteration of Plans (affected areas only)
same as Final Approval and Dev’t Permit
B. PROJECTS UNDER BP 220 A. Subdivision 1. Preliminary approval and Location Clearance a. Socialized Housing b. Economic Housing •
Inspection Fee a. Socialized Housing b. Economic Housing
75.00/ha 150.00/ha 200.00/ha 500.00/ha
2. Final Approval & Dev’t Permit •
•
Processing Fee a. Socialized Housing b. Economic Housing Inspection fee a. Socialized Housing b. Economic Housing
500.00/ha 1,000.00/ha 200.00/ha. 500.00/ha.
(Projects already inspected for PALC application may not be charged inspection fees) 3. Alteration of Plan (affected areas only)
same as final approval & Dev’t Project
C. APPROVAL OF MEMORIAL PARK CEMETERY PROJECT 1. Preliminary approval and Location Clearance a. For memorial Projects b. For cemeteries c. Columbarium
500.00/ha 200.00/ha 2,500.00/ha
• Inspection Fee a. For memorial Projects
1,000.00/ha
b. For cemeteries c. Columbarium 2. Final Approval & Dev’t Permit a. For memorial Projects b. For cemeteries c. Columbarium
500.00/ha 12.00/sq.m of GFA 2.00/sq.m 1.00/sq.m 200.00/floor 4.00/sq.m of GFA 5.00/sq.m of land area
• Inspection Fee (Projects already inspected for PALC application may not be charged Municipality of Bauang, La Union
42
inspection fee) a. For memorial Projects
1,000.00/ha
b. For cemeteries c. Columbarium
500.00/ha 12.00/sq.m of GFA
D. OTHER TRANSACTIONS/CERTIFICATIONS A. Other Certifications 1. Zoning certifications 2. Cert of Town Plan/zoning Ordinance Approval 3. Others, to include: a. Availability of records/public request of Copies research works
500.00/ha 150.00
b. Certification of no records on file c. Certification of with or without CR/LS d. Certified True Copy of Documents: 1. Documents of five (5) pages or
200.00 200.00
200.00
30.00
less 2. Every additional page e. Photocopy of documents
3.00 2.00
E. Research/Service Fee (50% Discount for students) 1. Photocopy (Maps: Subd./ Condo Plans/ Presentation size 2. Electronic File (Land Use maps available) 3. Certified True Copy-Map (Land Use Plan)
100.00 10,000.00 100.00
F. Imposition of Fines a. Failure to secure locational clearance prior to the start of the project
CONFORMITY WITH LAND USE Project Type Industrial Agro-Industrial Agricultural Commercial Institutional Residential Special Projects
Munimum P1000-2500 750-2000 700-1500 700-1500 600-1200 500-1000 1000-3500
Medium 2501-4000 2001-3500 1501-3000 1501-3000 1201-2400 1001-1500 3501-6500
Maximum 4001-5500 3501-5000 3001-4500 3001-4500 2401-3500 1501-2000 6501-10000
Munimum 2501-4000 2001-4000 1501-3000 1501-3000 1201-2400 1001-2000
Medium 4001-7000 4001-7000 3001-6000 3001-6000 2401-5000 2001-3000
Maximum 7001-10000 701-10000 6001-9000 6001-9000 5001-7000 3001-4000
b. Minimum Violation of the terms and condition of clearance and all
Municipality of Bauang, La Union
500-2000
Medium
Maximum
2001-3500
3501-5000
43
other non-compliance with the requirements for locational clearance Section 2. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is granted. Section 3. Administrative Provision. The Municipal Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE 23. PERMIT FEE FOR TEMPORARY USE OF ROADS, STREETS, SIDEWALK, ALLEYS, PATIOS, PLAZAS AND PLAYGROUNDS Section 1. Imposition of Fee. Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction 2) Others
P 50.00/sq.m. per week or fraction thereof 30.00/sq.m. per day
For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. Section 2. Time of Payment. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. Section 3. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE 24. PUBLIC UTILITY POST REGULATORY FEE There shall be collected from every person operating public utilities requiring the installation of posts the amount of Fifteen Pesos (P15.00) for every post installed along public roads, plaza, parks and other public places payable on or before the 20 th day of January of each year. ARTICLE 25. PERMIT FEE FOR THE CONDUCT OF GROUP ACTIVITIES Section 1. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor’s permit therefore for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: 1. 2. 3. 4. 5.
Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P Dances Coronation and ball Promotional sales Other Group Activities
Municipality of Bauang, La Union
500.00 500.00 500.00 500.00 500.00
44
Section 2. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. Section 3. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. Section 4. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE 26. REGULATORY FEES OF REAL PROPERTY TRANSACTIONS Section 1. Imposition of Fees. There shall be imposed the following fees on Real Property Transactions with the Municipal Assessor’s Office and such fees to be paid to the Municipal Treasurer, this municipality: 1. Annotation of bail, amortization, mortgage or encumbrances 2. Cancellation of Annotation Fee 3. Certified True Copy of Tax Declaration 4. Certified True Copy of other documents 5. Certified Machine Copy of Tax Declaration 6. Certified Machine Copy of other documents 7. Revision Fee or transfer of tax declaration 8. Verification Fee 9. Inspection Fee 10. Location/Vicinity Map 11. Certification Fee a. Cert. of Total Landholdings b. Cert. of Assessment c. Cert. of with Improvement d. Cert. of No Improvement e. Cert. of With Encumbrance f. Cert. of No Encumbrance 12. Xerox Copy (Long)
P 50.00/tax declaration 50.00/tax declaration 50.00/copy 50.00/copy 50.00/copy 50.00/copy 50.00/lot 50.00/lot 100.00/parcel 50.00/copy 50.00/copy 50.00/copy 50.00/copy 50.00/copy 50.00/copy 50.00/copy 2.00/copy
ARTICLE 27. REGULATORY FEES ON SAND AND GRAVEL Section 1. A Regulatory Fee of P15.00 shall be collected for every cubic meter of sand, gravel or boulder extracted from the river beds of the municipality. ARTICLE 28. REGULATORY FEE ON VIDEOKE Section 1. Definitions. When used in this Article. a. Videoke – a machine for entertainment with the lyrics of the song appearing on the screen for the person to sing along with. b. Video Player – a device attached to a television set that can record and replay a program or play a prerecorded videotape. c. Establishment – one that is engaged in business of operating videoke/video player. d. Noise – excessive, unnecessary sound which either annoys, disturbs, injures or endangers the comfort, repose, health, peace or safety of others.
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45
e. Sound – something sensible and perceptible to the ear. f.
Lewd and suggestive images – display of lustful, lascivious images of persons not suitable for minors i.e., women dressed in their bikinis inviting men dressed in their trunks that expresses lust and dancing inappropriately or persons kissing with men and women wearing indecent clothing.
Section 2. Imposition of Fees. Owners/operators of videoke(s) shall register all units in the Office of the Municipal Treasurer and shall pay an annual registration fee for every existing unit: Videoke for Rent
Php 400.00
Videoke Permanently Utilized in the Establishments
Php 600.00
Section 3. Administrative Provisions. a. The use and/or operation of commercial videoke machines must be regulated and a permit from the Office of the Municipal Mayor must be secured before its operation. b. It shall be unlawful for any establishment to make, continue, or cause to be made or continued any excessive, unnecessary, or unusually loud noise, or a noise which either annoys, disturbs, injures or endangers the comfort, repose, health, peace or safety of others within the municipality. c. Establishments located in residential areas shall be allowed to operate only at 6:00 A.M. to 9:00 P.M. unless it is enclosed to be sound proof so as not to annoy or to offend the senses of the residents. d. No establishment shall be allowed to operate between 6:00 A.M. to 6:00 P.M. in nearby trial courts, schools, churches and other places of religious worship within the radius of thirty (30) meters unless it is equipped with sound proof devices to minimize unnecessary noise outside that might disturb religious rites, court hearings and school sessions. e. It shall be prohibited for the establishment the showing of lewd and suggestive images in the videoke machine and shall likewise prohibits minors from entering therein. f.
No students shall be allowed to enter videoke bars during class hours.
g. Establishment who employed Guest Relation Officers (GROs) shall register the same in the Municipal Treasurer’s Office and pay the necessary permit thereof. Likewise, they shall undergo pap smear checks every week at the Municipal Health Office. Failure to comply with this requirement shall be meted with the corresponding penalty as prescribed in this article. h. No weapons/firearms are allowed inside the videoke establishment, if do so, these shall be deposited to the cashier of the establishment for safety purposes. i.
Any owner, operator or manager of the establishment found violating this Ordinance shall pay a fine of: First Offense Second Offense Third Offense Succeeding Offenses
Municipality of Bauang, La Union
P
300.00 500.00 1,000.00
The establishment will be closed by the mayor’s office, while their license or permit will be revoked and the videoke machine 46
confiscated ARTICLE 29. REGULATORY FEES ON TOURISM ORIENTED/RELATED ESTABLISHMENTS Pursuant to Administrative Order No. 90-07 of the Philippine Tourism Authority implementing Memorandum Circular No. 115 dated 24 April 1992 from the Office of the President, the following license and registration fees are hereby imposed on all tourism oriented/related establishments such as hotels, travel agencies, professional congress organizers, tourist transport operators, tourist inns, apartels, pension house, restaurants and other similar establishments: Section 1. TRAVEL AGENCY a. License Fee
P
1,100.00
b. ID Fee (optional) c. Branch Office d. Legal Research
22.00 550.00 10.00
SECTION 2. TOUR GUIDES a. License Fee b. ID Fee c. Surcharge
P
65.00 22.00
100% of License Fee
d. Legal Research Fee
SECTION
10.00
3. TOURISM ESTABLISHMENTS
RELATED
a. Accreditation Fee b. Legal Research Fee
P
220.00 10.00
SECTION 4. RESORTS License Fee a. Class AAA b. Class AA c. Class A d. Special Interest e. ID Fee (Optional) f. Legal Research
P
2,200.00 1,100.00 550.00 550.00
………………………… P 22.00 ………………………… 10.00
SECTION 5. HOTELS a. De Luxe Class
P 2,200.00 b. First Class 1,980.00 c. Standard Class 1,650.00 d. Economy Class 1,100.00 e. Surcharge for late ……………………… filing License Fee f. Legal Research Fee ……………………... g. ID Fee (Optional) ……………………... SECTION 6. TOURIST INNS a. With 50 or less lottable rooms b. With 51 rooms but not exceeding 100 c. with more than 100
Municipality of Bauang, La Union
Registration Fee P 5,500.00 3,300.00 1,650.00 1,650.00
330.00 550.00 770.00
P
11,000.00
8,800.00 5,500.00 3,300.00 50% of 10.00 22.00 550.00 825.00 1,100.00
47
units d. ID Fee (Optional) e. Surcharge for Late filing f. Legal Research Fee
………………………… P 22.00 ………………………… 50% of License Fee ………………………… 10.00
SECTION 7. APARTELLES a. With 75 or less apartments
b. With more than 100-
198.00
385.00
198.00
1,485.00
125 units c. ID Fee (optional) d. Surcharge for late filing of License Fee e. Legal research
……………………………P 22.00 …………………………… 50% ……………………………
10.00
SECTION 8. PROFESSIONAL CONGRESS ORGANIZERS a. License Fee ……………………….…. 500.00 b. ID Fee (optional) …………………………… 22.00 c. Legal research …………………………… 10.00 SECTION 9. RESTAURANTS a. Accreditation Fee 220.00 b. ID Fee (optional) c. Legal research 10.00
………………………….. …………………………… 22.00 ……………………………
SECTION 10. TOURIST TRANSPORT OPERATORS a. License Fee per unit ……………………… 1. Bus 2. Coaster 165.00 3. Mini Van 110.00 4. Car
275.00 275.00
82.50
b. Surcharge for late filing ……………………… 50% of License Fee c. ID Fee (optional) …………………… P 22.00 d. Legal Research Fee ……………………… 10.00 Section 11. Administrative Provisions In case the business subject to regulatory fee is covered by a franchise which exempts the owner or operator from all kinds of fees, taxes and/or licenses, particularly containing the clause “this tax shall be in lieu of all taxes on all properties except real properties used by the grantee under this franchise” or similar terms, said business is deemed not covered and not subject to the fees herein imposed. Any person violating the provisions of this Article shall upon conviction, pay the fees and surcharges herein imposed and be punished by a fine of not more than Two Hundred Pesos (P200.00) or imprisonment for a period of not more than three (3) months, or both at the discretion of the Court. CHAPTER IV. SERVICE FEES ARTICLE 30. CLEARANCE FEES
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48
Mayor’s Clearance a. For local employment, scholarships, study grants and Other purpose not specified under the Rev. Code b. For firearm permit c. For change of name d. For passport & visa application e. For application for Filipino Citizenship
P
70.00 550.00 250.00 250.00 6,000.00
ARTICLE 31. SECRETARY'S FEES Section 1. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) b (b)
(c)
(d)
(e)
For every page or fraction thereof typewritten (not including the certificate and notation)
P
For each certificate of correctness (with seal of Office) written on the copy or attached thereto
50.00
For certifying the official act of the Municipal Judge or other judicial certificate with seal Certified True Xerox Copy of Documents (SB resolutions etc.) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page Certification of documents (SB resolutions etc.) Photocopy or any other copy produced by copying machine per page
(f) Computer Printout of resolutions, Ordinances, Journals, Minutes and other documents
25.00
50.00 50.00
50.00 50.00 4.00 (Back to back) 2.00 (1page only)
Text Only With Graphics Short Bond Paper P2.00 P 4.00 Long Bond Paper 3.00 5.00 Printing of Resolution, Ordinance, Journal, Minutes and other documents P 2.00 per page (e)
Filing Fee for Administrative Case
500.00
Section 2. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. Section 3. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE 32. LOCAL CIVIL REGISTRY FEES
Municipality of Bauang, La Union
49
Section 1. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: (a)
Marriage Fees: 1. 2. 3. 4. 5.
(b)
Application for marriage license Marriage license fee Marriage solemnization fee Family Planning Fee Marriage Counselling Fee
For registration of the following: 1. Legal Instruments: a. Acknowledgement/Admission of Paternity b. Affidavit of Reappearance c. Marriage Settlement d. Ratification of Artificial Insemination e. Legitimation f. Election of Phil. Citizenship g. Repatriation h. Affidavit of Delayed Registration j. Emancipation of Minor k. R.A. 9255 (A U S F) 2. Court Decrees a. Adoption b. Annulment of Marriage c. Declaration of Void Marriage d. Muslim Divorce e. Legal Separation f. Correction of Entry g. Change of Name Change of Firstname/Nickname h. Declaration of Presumptive Death i. Naturalization j. Judicial Determination of Filiation k. Civil Interdiction m. Other legal documents fro record purposes n. Typographical error
(c)
(d)
(d)
150.00 150.00 250.00 50.00 150.00
50.00 50.00 50.00 50.00 100.00 50.00 50.00 50.00 50.00 100.00 500.00 5,000.00 5,000.00 50.00 50.00 50.00 3,000.00 50.00 3,000.00 50.00 50.00 50.00 1,000.00
Certification Fees ( Birth, Death, Marriages and Other Civil Registry Documents) 1. Transcription and Certified True Copy of any civil registry documents a. for local use b. for abroad 150.00 2. Certified Machine Copy of any civil registry documents a. for local use b. for abroad
50.00 150.00
Burial Fees: 1. Burial Permit Fee 2. Fee for exhumation of cadaver 3. Fee for removal of cadaver 4. Transfer Permit Fee
27.50 200.00 200.00 100.00
Filing Fee of the Following: 1. Migrant petitioner for change of First Name (Service Fee) 2. Correction of Typographical/ Clerical Error 3. Migrant Petitioner for Correction of Clerical Error (Service Fee)
Municipality of Bauang, La Union
50.00
1,000.00 1,000.00 500.00
50
(e) (f.)
Subscription Fee of the LCR: a. On any civil registry document
50.00
Research and Verification Fee: a. On Any civil registry document
25.00
Section 2. Exemptions. The fee imposed in this Article shall not be collected in the following cases: (a) (b) (c)
Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. Burial permit of a pauper, per recommendation of the Municipal Mayor, Vice Mayor or the Sangguniang Bayan Member.
Section 3. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. Section 4. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE 33. POLICE CLEARANCE FEE Section 1. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees: Amount of Fee 1. 2. 3. 4. 5. 6. 7.
For employment, scholarship, study grant, and other purposes not hereunder specified For change of name For application for Filipino citizenship For passport or visa application For firearms permit application For PLEB clearance For Technical Inspection
P
60.00 5,500.00 6,000.00 250.00 550.00 25.00 80.00
Section 2. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE 34. SANITARY INSPECTION FEE SECTION 1. There shall be levied and collected a Sanitary Fee based on the following schedule: Sub-section 1.1 Sanitary Inspection Fees – All businesses, industrial, commercial or agricultural establishments, including houses, accessories and buildings for rent, shall secure the Sanitary Inspection Certificates for the purposes of supervision and enforcement of existing rules and regulations on sanitation upon payment to the Municipal Treasurer of the following Annual Fees, to be paid by the operator, or in case of a corporation, the general manager or person responsible for its management. a. Manufacturers, producers, foundry shops, laboratories, private markets, shopping centers, talipapas, warehouses private hospitals and private schools, gasoline depot and service station
Municipality of Bauang, La Union
100.00
51
b. Amusement places such as theaters, coliseum, sauna baths, cockpit establishments, etc.
87.50
c. Importers, exporters and wholesalers
75.00
d. Public eating places, such as restaurants, refreshments parlors, carinderias, etc.
2.50
e. Apartments, houses for rent, accessories, boarding houses and other similar establishments . . .
62.50
f. For establishment offering services such as welding, vulcanizing shop, printer, publisher, tailor shop, barber shop and other similar businesses .
62.50
g. Retailer and other establishments, not included in the the above for each sales outlet ..
62.50
Section 2. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. Section 3. Administrative Provisions. (a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE 35. SERVICE FEES FOR HEALTH EXAMINATION Section 1. Imposition of Fee. There will be collected a fee of Twenty Pesos (P20.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Twenty Five Pesos (P25.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. Section 2. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. Section 3. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. 2. 3.
Food establishments – establishments where food or drinks are manufactured, processed, stored, sold or served. Public swimming or bathing places. Dance schools, dance halls and night clubs - include dance instructors, hostess, cooks, bartenders, waitresses, etc.
Municipality of Bauang, La Union
52
4.
Tonsorial and beauty establishments - include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.
5.
Massage clinics and sauna bath establishments - include masseurs, massage clinic/sauna bath attendants, etc. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
6.
(b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. Section 4. Penalty. A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE 36. DOG VACCINATION FEE Section 1. Imposition Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of Twenty Pesos (P 20.00) for every dog vaccinated within the territorial jurisdiction of this municipality. Section 2. Time of Payment. The fee shall be paid to the Municipal treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. Section 3. Administrative Provisions. 1.
2.
Vaccination Against Rabies – means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office and Municipal Agriculture Office. (a)
Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age.
(b)
During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population.
It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) (b) (c) (d) (e)
Owners name, address and telephone number if any Description of dog (color, sex, markings, age, name, species and breed if any) Dates of vaccination and vaccine expiration if known Rabies vaccination tag number Vaccine produced
Municipality of Bauang, La Union
53
(f) (g)
Vaccinator's signature Veterinarians license number/ vaccinator's address
The dog owner shall be provided with a copy of the certificate. The veterinarian/ vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/ vaccinator, shall be securely attached to the collar of the dog. NOTE : The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. 4.
Dog Registration or Licensing – Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration.
5.
Elimination of Unregistered Dog – Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4).
The licensed veterinarian/ trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE : Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs. 6.
Reporting of Biting Incidents - The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation.
7.
The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination.
8.
Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government.
Section 4. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (7). It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article.
Municipality of Bauang, La Union
54
ARTICLE 37. ELECTRICAL INSPECTION FEE Section 1. Imposition of Initial and/or Annual Electrical Inspection Service Fees Every person or entity who shall install, or cause to be installed or altered any exterior electrical lighting, power, telegraph, or any other electrical system or line shall voluntarily allow said electrical installation to be initially inspected before the same becomes operational. A violation of this Section shall cause the applicant to pay a Thirty Pecos (P30.00) fine each of non-compliance. Likewise, it shall be the duty of the Municipal Electrician or any of his duly authorized deputies to conduct an annual electrical works inspection to determine their service ability. Rates for inspection are as follows: (a). Electrical Installation
P
25.00
(b). For Lighting and Power System newly installed and/or operating, subject to initial or annual inspection as the case may be: b.1. for each light, switch or convenience outlet inspected b.2. for each remote switch inspected b.3. for each remote control master switch inspected
1.00 0.50 2.50
(c). For each of the following electrical apparatus or appliance inspected: c.1. range and heater 1KW or less c.2. For additional kilowatt or a fraction thereof c.3. for each refrigerator or freezer c.4. for each washing machine or dryer c.5. for each hair curling apparatus or hair dryer c.6. for each electric fan c.7. for each electric typewriter or adding machine .
P
5.00 2.50 5.00 2.50 5.00 2.50 5.00
(d). For each of the following air conditioning systems inspected: d.1. For each air conditioning outlet P d.2. Unit or window type, each unit of 1HP d.3. Package or centralized 3HP or less than 5HP d.4. Blower and handling unit – for each motor of 1/4HP or less (e). For each of the following electrical apparatus inspected: e.1. For each bell, annunciator system e.2. For each fire alarm e.3. For each arc (light) lamp e.4. For each flasher, beacon light e.5. For each x-ray equipment e.6. For each battery rectifier e.7. for each electric welder: First KVA/KW For each succeeding KVA/KW or fraction thereof e.8. For each heating equipment: 1KW or fraction thereof e.9. For each telephone switch board (PBX, PABX, etc) each trunkline e.10. Each telephone apparatus e.11. For each master intercom For each slave ......
P
2.50 5.00 25.00 12.50 5.00 2.50 12.50 5.00 25.00 12.50 5.00 1.25 1.25 12.50 5.00 2.50 5.00 2.50
(f). For each of the following electric meters inspected: f.1. For each motor and controlling apparatus of 1/4HP or less
Municipality of Bauang, La Union
P
5.00
55
f.2. For each motor and controlling apparatus above 1/4HP but not exceeding 5HP f.3. For each motor and controlling apparatus above 5HPbut not exceeding 10HP f.4. For each motor and controlling apparatus above 10HP but not exceeding 20HP
10.00 15.00 25.00
(g). For each of the following generators inspected: g.1. For each generator AC or DC, 1 KW or less 5.00 g.2. For each generator AC or DC above 1KW-5KW 10.00 g.3. for each generator AC or DC above 5KW for each additional fraction thereof 2.50 (h). For each of the following transformer and sub-station inspected: h.1. For each transformer 1KVA or less h.2. For each transformer above 1KVA, each additional KVA or fraction thereof
2.50 1.25
(i). For temporary electrical lights, installation made during special occasions/ Celebrations inspected: i.1. For each light, switch, convenience outlet i.2. Temporary light for construction shall be charged the same regular fee provided for in this section (j). For each of the other electric apparatus inspected not mentioned above
0.75
5.00
(k). For each of the electrical inspection services: k.1. For condemning each of the above-mentioned apparatus or electrical machineries mentioned above . k.2. For each relocation or separation of electric motor k.3. For issuance, cancellation of wiring permit .
12.50 12.50 12.50
Section 2. Time of Payment/Surcharge -The service fees expressed in this Section shall be paid to the Municipal Treasurer upon application with the Municipal Electrician and before the issuance of the permit of inspection certificate. A surcharge of twenty-five) 25% of the original amount due be charged against the owner, company, or person-in-charge of the establishment for late payment and non-compliance. Section 3. Administration Provisions – The administration and implementation of fees herein imposed shall be subject to the provisions of Ordinance No. 26 Series of 1960 of the Municipal Council, this Municipality, and the provisions of exemption laws which are or may hereafter be enforced. There is hereby imposed the following electrical inspection fees for all factories, business houses, commercial buildings and residential houses, provided, that the inspection herein provided shall be made every year for existing buildings and houses and for newly completed construction before occupancy and every year thereafter. Contracts for electrical installations awarded to private contractors whether in public or private buildings occupied by government offices shall be subject to the payment of the regular inspection fees herein provided. Section 4. Penalty – Any person violating the provisions of the Article shall, upon conviction, be punished by a fine of not more than Two Hundred Pesos (P200.00) or imprisonment for a period of not more than three (3) months or both at the discretion of the Court. ARTICLE 38. FIRE INSPECTION FEE Municipality of Bauang, La Union
56
Section 1. Imposition Of Fees. No natural or juridical person shall hence, keep or store at his place of business or elsewhere in the municipality, any flammable, explosive or highly combustible materials without first securing a permit from the Chief of Fire Department, to be granted after inspection of the place and upon payment of the corresponding fees hereof as follows: a. Gasoline storage and liquefied petroleum depot, services station for gasoline; steel plants, soft drinks manufacturers; warehouses; laboratories, foundry shops, machine shops, shopping centers, private hospitals and private schools
600.00
b. Amusement places such as theaters, coliseum, sauna bath, cockpit establishments, etc .
300.00
c. Public eating places such as restaurants, refreshment parlors carinderias, etc.
150.00
d. Establishment offering services such as welding, vulcanizing Printing, tailoring, and other similar establishments e. Establishments, houses for rent, accessories, boarding Houses and other similar establishments f. Importer, exporter and wholesaler
150.00 100.00 150.00
g. Retaile, and other establishments not included in the above
75.00
h. Residential houses
75.00
i. Installations of cooking appliances fueled by pressurized or unpressurized kerosene, liquefied petroleum gas and other fuel oils
300.00
Section 2. Time of Payment. The fees imposed in this Section shall be paid to the Municipal Treasurer upon application with the Office of the Chief of Fire Department for inspection for the purpose of securing a permit under existing pertinent ordinances giving requirements. CHAPTER V. MUNICIPAL CHARGES Article 39. MARKET FEES AND RENTALS Section 1. The Bauang Commercial Complex. The Bauang Commercial Complex is comprised that parcel of land owned by the Municipality more particularly described as follows: Bounded on the North by Romeo de Guzman Street; on the South by Ortiz Street; on the East by MacArthur Highway; on the West by P. Campos Street. It also includes Ortiz Street, Romeo de Guzman Street and P. Campos Street which are occupied during market days. Section 2. For purposes of this section, the following identification and definitions are hereby made: a.) Stall - any enclosure, compartment, booth or table where a vendor/lessee displays his merchandise and/or conducts business. b.) Enclosed Stall - a space shut in with roof, walls and doors which is rented out on a monthly basis.
Municipality of Bauang, La Union
57
c.) Open Stall - any space within the perimeter of the municipal market other than an enclosed stall and an open space which is rented out on a daily basis. d.) Open Space - any space within the perimeter of the Bauang Commercial Complex, other than enclosed stall and an open stall which is rented out to transient vendors on a daily basis. It includes space on Romeo de Guzman St., P. Campos St. and Ortiz St. Section 3. There shall be a market entrance fee to be collected in the following manner: On the market value of the commodity or merchandise brought to the municipal market for sale on a transient nature……………… 3% Section 4. The covered stalls at the highway junction leading to Baguio City shall be charged with a monthly rental of Twenty Six Pesos (P26.00) per square meter of area occupied. Section 5. Upon effectivity of this Ordinance the following provisions shall be enforced: All lease contracts covering the stalls in the Public Market be renewed. Sub-leasing or any form of transfer of award of any stall at the Bauang Commercial Center is strictly prohibited. Section 6. Any violation shall be penalized in the following manner: a. Ineffectivity of the sub-lease; b. The existing award shall be cancelled and the sub-lessor and the sub-lessee will be permanently disqualified from operating any stall or space in the Municipal Market. c. No person shall be allowed to operate more than one (1) stall at the Bauang Commercial Center. However, persons who are operating more than one stall as of the date of effectivity of this Ordinance shall be allowed to operate two (2) stalls. d. Any stallholder who fails to pay rental equivalent of two (2) months shall be subjected to a cancellation of the stall lease contract. The awardee who shall next operate the vacated stall shall pay all back rentals as a condition for the award of the lease in his favor. e. The payment of annual municipal taxes, licenses and fees by a market stall holder shall not be accepted, without prejudice to the penalties, surcharges and interest imposed for the late payment under this Code, unless said stall holder shall present his/her applicable license issued by the Department of Trade and Industry. Section 7. There shall be collected from any person occupying space allocated and designated for daily permanent vendors, other than transient vendors occupying identical spaces daily and selling the same class or kind of goods or articles. Section 8. All other spaces of the market not otherwise declared as permanent stall, fixed stalls and/or daily permanent vendors are hereby allocated for transient vendors and the following fees are hereby imposed on all commodities or brought for sale into the market. Section 9. Administrative Provisions. Duly licensed suppliers or distributors of goods, commodities or general merchandise of permanent occupants of market stalls as well as the occupants when they bring in the goods, merchandise or commodities to replenish or augment their stocks shall not be considered as transient vendors required to pay the market entrance fee herein imposed.
Municipality of Bauang, La Union
58
Cash tickets shall be issued to the vendors 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 only for the space or spaces of the market spaces to which they are assigned while in the hands of the original purchaser. If a vendor disposes of his merchandise to another vendor, the latter shall be subject to new tickets if he desires to sell the same even the same place occupied by the previous vendor. Permanent stalls shall be leased on a monthly basis, said lease to continue indefinitely as long as the lessee faithfully complies with his financial and other obligation to the municipality as well as all laws, rules and regulations and ordinances as herein set forth and referred to. Sub-letting is hereby prohibited. Section 10. Rentals a. Ordinary Stalls (per square meter per day)
a.1. Meat a.2. All enclosed Stalls Baguio Vegetables Poultry Products Mini Groceries Rice Agricultural Products Others
P5.00 3.00
All that are not listed shall pay 3% of the market value of their goods. Section 11. Commercial Center Stall Rights ((Refundable upon closure less payables) Rights a. Old Vendors b. New Vendors
P 20,000.00 P 35,000.00
Section 12. Bauang Commercial Complex and Plaza Junction. a. Rentals Rates a.1. First Floor (per sq.m. /day) a. Front stalls b. Prime Stalls c. Other stalls a.2. Second Floor (per sq.m./day) a. Eateries b. Other stalls
P
7.20 6.30 5.40
P
2.00 2.00
Rentals for the Second Floorshall apply to the Second Construction Phase of stalls at the Second Floor. First Floor a. Front Stalls 1. 12.5 sq.m. 2. 17.5 sq.m. Second Floor a. 6 sq.m. b. 8 sq.m. c. 10 sq.m. d. 12 sq.m. e. Eateries e.1. 22.5 sq.m. e.2 17.5 sq.m. e.3. 15.0 sq.m.
Municipality of Bauang, La Union
P
120,000.00 150,000.00
P
15,000.00 20,000.00 25,000.00 30,000.00 40,000.00 30,000.00 25,000.00
59
Section 13. Any interested party/ies is hereby allowed to rent for six (6) months, any vacant stalls at the Bauang Commercial complex, renewable for the same period without paying any rights, provided, that when another party/ies interested to acquire the rights, the latter shall pay given a preference if he so desire. However, if the latter refuse the rights despite notice after six (6) months period, his rental shall be deemed terminated and be awarded to any lessee who acquired the rights. Section 14. In case of secondary sale of rights, a Transfer Fee of Five Thousand Pesos (P5,000.00) shall be imposed upon the lessee/vendor of any leased stalls. Rights 1. First Floor a. Prime Stalls b. Ordinary Stalls c. 10 sq. m. 2. Second Floor a. 6 sq. m. b. 8 sq. m. c. 10 sq. m. d. 12 sq. m.
P
60,000.00 40,000.00 80,000.00
P
30,000.00 35,000.00 40,000.00 45,000.00
3. Plaza/Junction Existing stalls Mini stalls
Rights Php 20,000.00 per stall Php 10,000.00 per stall
Provided, in case there will be one or more applicants for one (1) stall or stalls, the Municipality has the option to bid said stalls to said applicants and the one with the highest bid has the right to apply. Provided further, that the contract between the stall owner and the Municipality as represented by the Municipal Mayor shall be made and followed accordingly by both parties. That as stipulated in the said contract, the owner shall pay the processing fee of FIVE HUNDRED (P500.00) PESOS, Notarial Fee of FIVE HUNDRED PESOS (P500.00), a one time Maintenance /fee of ONE THOUSAND PESOS (P1,000.00) and One month advance rental upon assuming the stall. Section 15. That a 10% increase in the cost of the rental of stalls shall take effect on the third year of occupancy and every two years thereafter. Section 16. For every telephone line installed to any stall owner, an installation fee of P1,000.00 shall be collected from the installing telephone company. Section 17. OTHER INCOME Delivery Fee (adopt existing fee) Parking Fee (delivery vehicle) Restroom Fee
P
3.00 2.00/person
Ambulant Space Rental
7.00/sq. m.
(Regular & Market Days)
Municipality of Bauang, La Union
60
SECTION 16. SCHEDULE OF STALLS AND RENTABLE AREAS
SCHEDULE OF STALLS AND RENTABLE AREAS MEASURED UNIT AREA IN SM BLOCK Meats
Fish
Grocs.
Fruits Veg.
NO. OF STALLS Dry Goods
Eats
Meats
Fish
LEASABLE AREA IN SM
Grocs.
Fruits Veg.
Dry Goods
Eats
Meats
Fish
Grocs.
Fruits Veg.
Dry Goods
Eats
TOTALS
1
3.5
12
42
42
2
3.5
18
63
63
3
3.5
12
42
42
4
3.5
18
63
63
5
3.5
12
42
42
6
3.5
18
63
63
7
3.5
18
63
63
8
3.5
12
42
42
9
3.5
18
63
63
10
3.5
12
42
42
11
3.5
18
63
63
12
3.5
12
42
42
13
5
12
60
60
14
5
18
90
90
15
5
12
60
60
16
5
18
90
90
17
5
12
60
60
18
5
10
50
50
19
5
18
90
90
20
5
6
30
30
21
5
18
90
90
22
5
4
20
20
23
5
10
50
50
24
5
12
60
60
25
6.25
18
112.5
112.5
25a
6.25
2
12.5
12.5
Municipality of Bauang, La Union
61
26
6.25
10
62.5
62.5
26a
6.25
2
12.5
12.5
27
7
16
112
112
28
7
16
112
112
29
7
16
112
112
30
7
16
112
112
31
6.25
4
25
25
31a
6.13
1
6.1
6.1
32
6.25
10
16
1
100
10
110
33
6.25
10
16
1
100
10
110
34
6.25
4
25
0
34a
6.13
1
6.1
SUBTOTALS
90
35
90
150
6.25
74
66
315
750
462.2
468
0
2310.2
10
35a
12.5
36
315
25 6.1
1
6.25
62.5
62.5
9
12.5 56.3
12.5
36a
12.5
1
36b
10.4
3
12.5
56.3 31.3
31.3
12.5
37
7.88
9.72
11
9
38
7.88
12
15
4
86.7
87.5
174.2
118.2
47.8
116
39
12.5
4
39a
12.5
1
50
50
40
12.5
4
12.5
12.5
40a
12.5
1
SUB-TOTALS
0
0
0
12.5
15.76
107
0
0
0
19
26
28
0
0
0
118.8
204.9
50
50
12.5
12.5
317
590.3
STALLS/GFA
Municipality of Bauang, La Union
62
ARTICLE 40. FISHERY RENTALS, FEES AND CHARGES Section 1. Definition of Terms. When used in this Article. (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. Section 2. Imposition of Fees. The municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges therefrom: (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. (b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears. Marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. Section 3. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish corals, oyster, mussel or other aquatic beds or "bangus" fry areas and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan. Duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding. For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows: (a) (b) (c) (d) (e) (f)
The Mayor or his duly authorized representative as Chairman; Eight (8) members of the Sangguniang Bayan to be designated by said body, The Municipal Treasurer Municipal Treas. Mun. Agri. Off. MPDC –as secretariat member
The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of municipal waters in public auction for two (2) consecutive weeks (not less than 15 days prior to the holding of the public auction) in the bulletin board (in local media. If any, in the bulletin board) of the municipal hall and other conspicuous places. If no bids are received within a period of two (2) weeks, such notice shall be posted for another two (2) weeks. If after two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein. Municipality of Bauang, La Union
63
The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer. An application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed therefor. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least Twenty Five Thousand Pesos (P25,000.00) which amount shall be deducted from the first rental by the person should the bid be awarded to him. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by the Committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited in such case another bidding shall be held. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. Section 4. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of five (5) years. Section 5. Zonification of Municipal Waters. The municipal waters of the municipality are hereby divided and classified into zones for purposes of granting a lease or exclusive fishery rights through public auction as prescribed in Section 5A.02. as follows: Zone 1 Zone 2 Zone 3 Zone 4
-
From Pagdalagan Sur to Baccuit Area From Taberna to Pudoc From Pilar to Payocpoc Norte Este From Payocpoc Norte Oeste to Urayong
Section 6. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. Amount of Fee 1. 2.
3.
Operation of fishponds or oyster culture beds, per hectare Catching "bangus" fry or "kawag-kawag" less than 1,000 sq.m.
10,000.00
1,000 sq.m. or more but less than 2,000 sq.m. 2,000 sq.m. or more but less than 4,000 sq.m. 4,000 sq.m. or more but less than 6,000 sq.m. 6,000 sq.m. or more but less than 8,000 sq.m. 8,000 sq.m. or more
15,000.00 20,000.00 25,000.00 30,000.00 35,000.00
Fish corrals or fishpens in inland fresh waters: Less than 500 sq.m. 500 sq.m. or more but less than 1,000 sq.m. 1,000 sq.m. or more but less than 5,000 sq.m. 5,000 sq.m. or more but less than 10,000 sq.m. 10,00 sq.m. but less than 15 15,000 or more plus 2.00 for every sq. m.
4.
P 5,000.00
2,000.00 2,500.00 3,000.00 5,000.00 5,500.00 plus 2.00
Fish corrals erected in sea Less than 3 meters deep 3 meters deep or more but less than 5 meters 5 meters deep or more but less than 8 meters
Municipality of Bauang, La Union
1,500.00 1,700.00 2,000.00
64
8 meters deep or more but less than 10 meters 10 meters deep or more but less than 15 meters 15 meters deep or more
2,500.00 3,000.00 3,500.00
Section 7. Privilege of Residents to Take Fish in Municipal Waters. Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every municipal water, for as long as no communal fishery therein is not yet established; Provided, That, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality; and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. Section 8. Time and Manner of Payment. (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. Section 9. Administrative Provisions. (a) A licensee of other localities shall not fish within the municipal waters of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this municipal waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. Section 10. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article. ARTICLE 41. RENTALS OF PERSONAL AND REAL PROPERTIES OWNED BY THE MUNICIPALITY (To be based considering municipal assets and full cost pricing)
Section 1. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Municipality of Bauang, La Union
65
Rate of Rental (specify if annual, monthly, weekly or daily) 1) Land Only (per sq.m) (a) (b) (c)
Located in commercial/industrial area Located in residential area Others
P 300.00 200.00 150.00
2) Building (per sq.m of floor area) (a) (b) (c)
Located in commercial/industrial area Located in residential area Others
400.00 300.00 200.00
(Note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc.) 3) Vehicles and Equipment (Note: List down) 4) Rental of Tables, Chairs and Sheds Individual Rates: Shed Table Chair
-
P100.00/day 25.00/day 3.00/day
Additional 50% of rate for the succeeding days, payment of P300.00 for the loss of each chair, table and P5,000.00 for shed. 5) Others Properties that may be acquired after the promulgation of this ordinance)
As may be decided by the Sangguniang Bayan
Section 2. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE 42. ENVIRONMENTAL FEE Section 1. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: SERVICE: Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 100 sq. m. b. More than 100 sq. m.
P 100.00/year 150.00/year
Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq. m. b. More than 100 sq. m.
600.00/year 720.00
Restaurants, Day and Night Clubs, Cafes, and Eateries a. Not more than 50 sq. m. b. More than 50 sq. m.
2,400.00 4,800.00
Food stand, Barbecue stand, fruit stand, veg. stand and other food items Ambulant Vendors Apartments (For each door Apartment)
Municipality of Bauang, La Union
240.00 240.00 360.00
66
Hospitals, Clinics, Laboratories and similar businesses a. Not more than 10 sq. m. b. More than 10 sq. m.
360.00 480.00
Movie houses and Retailers a. Not more than 10 sq. m. b. More than 10 sq. m.
300.00 400.00
Private Colleges, Sec. School & other training and Vocational Institutions Nursery & Primary Schools a.More than 200 sq. mtrs. b. 100 to 200 sq.mtrs. c. Below 100 sq. mtrs. Public Schools Church & Religious Institutions Dress and Tailoring Shop Repair Shop Repair of motor, and bodies of vehicles, including vulcanizing shop Welding and refrigeration shops a. More than 100 sq. mtrs. b. 50 to 100 sq. mtrs. c. Below 50 sq. mtrs. Warehouse of any kind a. More than 200 sq. mtrs. b. 150 to 200 sq. mtrs. c. Below 100 sq. mtrs. Terminal for hire and other public utility vehicles a. More than 200 sq. mtrs. b. 100 to 200 sq. mtrs. c. less than 100 sq. mtrs.
1,200.00 900.00 600.00 Exempted 240.00 600.00 600.00
900.00/year 600.00 600.00 1,200.00/year 600.00 600.00 1,200.00/year 900.00 600.00
Operators of cargo or delivery vehicles/trucks & service vehicles a. With more than 10 vehicles b. With 5 to 10 vehicles c. With 5 or less vehicles
900.00/year 600.00 360.00
Construction business a. Class A and above b. Class B c. Class C and below
900.00/year 600.00 360.00
All other business, trade, occupational & other establishments not Specifically provided fro in any of the classification
360.00/year
RESIDENTIAL HOUSES a. Residential building with more tha 50 sq. mtrs. 600.00/year b. Less than 50 sq. mtrs. 240.00 c. Indigent household ie exempted from maint. Service fee, provided that household shall follow strictly the disposal of garbage procedures Special Trips Minimum/trip 300.00 MANUFACTURERS 1. Mineral Water 2. Dealer of Softdrinks 3. Const. products and suppliers which include the following: Furniture/carpentry shop, hollow blocks, ceramic tiles and other
Municipality of Bauang, La Union
360.00/year 360.00
67
Similar products, iron works 4. All other manufacturers not specifically mentioned above WHOLESALE/RETAIL TRADE 1.Supermarkets, Groceries and others with aggregate area of: a.More tha 300 sq. mtrs. b. 100 to 300 sq. mtrs. c. Below 100 sq.mtrs. 2. Sari-sari Store a. Those located at the corner of streets and along the main road b. Those located along secondary and minor road
480.00/year 360.00
600.00/year 360.00 240.00 360.00/year 240.00
3.Bakeries/Bakeshop a. With two or more ovens b. With one oven
360.00/year 240.00
4.Dept. Stores, Bazaars, Boutique Shop, Novelty shops, Dry Goods, Variety Stores(Gen. Merchandise), Shoe stores, and other related Stores. a. More than 100 sq. mtrs. b. 50 to 100 sq. mtrs. c. Below 50 sq. mtrs.
600.00/year 360.00 240.00
5.Hardware, Lumber and Gravel and Sand a. More than 100 sq. mtrs. b. 50 to 100 sq. mtrs. c. Below 50 sq. mtrs.
600.00/year 360.00 240.00
6.Gasoline Stations a. More than 100 sq. mtrs. b. Below 100 sq. mtrs. 7.Establishment not specifically enumerated in the above Other Business not mentioned above a. Not more than 10 sq. m. b. More than 10 sq. m.
1,200.00/year 600.00 360.00/year 600.00/year 840.00
Section 2. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. Section 3. Administrative Provisions. (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal.
Municipality of Bauang, La Union
68
ARTICLE 43. CHARGES FOR PARKING Section 1. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule: a. Day Parking Rates Vehicle Type
Daily
Tricycle Private Cars and Service Vehicles Passenger Jeepneys Cargo Trucks/Delivery Vans Passenger Bus
P 2.00/cash ticket 20.00/hour 10.00/hour 25.00/hour 10.00/hour
b. Overnight Parking Rates All types of vehicles
100.00
Daily –
5.00/hr.
c. Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate this Article. Each barangay shall assist the municipal government in ensuring compliance by carowning residents with the night-parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. Section 2. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat.
ARTICLE 44. MUNICIPAL HOSPITAL SERVICE FEES Section 1. Imposition of Municipal Hospital Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Hospital: Amount of Fee 1.
Medical Fees In Patient: Ward Room Delivery Room Normal Delivery (excluding medicine) Abnormal Delivery (excluding medicine) Operating Room Aircon Room Private Room without aircon Nursery Out-Patient Service: P.E. Consultation and Prescription (excluding laboratory and other specific examination) Hypodermic, IM injection (excluding medicine) Intravenous injection (excluding medicine) General Surgical Dressing: Small, medium,large
Municipality of Bauang, La Union
400.00 301.42 301.42 100.00 1,743.72 400.00-600.00 350.00 100.00/day 50.00 10.00 35.00
7.30/pck. 5 pcs. 4x4
69
Cotton Balls Suturing of Wound: Large wound (3 cm and larger) no. of sutures Circumcision Ingrown Toenail Ambulance Fees within the municipality outside the municipality outside the province Electric Fan/Day Oxygen Tank ECG 2.
450.00 with kit 100.00 28.34/km. 20.00 50.00 100.00 20.00/day 1,800.00 200.00
Dental Services: Extraction per tooth (excluding anesthesia) Temporary filling per tooth Permanent filling per tooth silicate cement composite filling cementation prophylaxis Gum Treatment Initial Second Treatment Dental X-ray
3.
1.25/pck. 100.00 50.00/wound dressing
150.00 80.00-100.00 200.00-250.00 150.00-200.00 150.00 150.00-200.00 200.00-300.00 500.00 inclusive of second treatment And dental x-ray 200.00 200.00
X-Ray Examination Fees: Chest X-ray (PA) adult AP APL Pedia APL 14 x 17 14 x 14 AP 11 x 14 APL 10 x 12 8 x 10 Thoracic Cage AP APL 14 x 17 14 x 14 AP 11 x 14 APL 10 x 12 8 x 10 Thoracic - Lumbar (AP Lateral) AP APL 14 x 17 14 x 14 AP 11 x 14 APL 10 x 12 8 x 10 Lumbo - Sacral (AP Lateral) Skull AP and Lateral Skull Paranasil Sinuses (3 cs)
Municipality of Bauang, La Union
150.00 200.00
150.00 300.00
150.00
250.00 150.00
70
10 x 12
4.
350.00
Extremities, Long Bones, AP Lateral 200.00 Hand and Wrist - AP 150.00 APL KUB 150.00 14 x 17 300.00 Plain Abdomen AP 150.00 APL 14 x 17 10 x 12 IUD 900.00 14 x 17 (1 pc.) 10 x 12 (4 pcs.) Pedia 10 x 12 (5 pcs.) Upper GI series 850.00 14 x 17 (1 pc.) 10 x 12 (4 pcs.) Oral Cholecystography 10 x 12 (3 pcs.) w/medication Pedia 0 x 12 (3 pcs.) Chole GI Series 14 x 17 (1 pc.) 14 x 12 (4 pcs.) 8 x 10 (1 pc.) Laboratory Examination Fees: Blood Chemistry 75.00 Fasting Blood Sugar 100.00 Blood Urea Nitrogen 100.00 Cholesterol 100.00 Creatinine 100.00 Uric Acid 100.00 SGOT 150.00 SGPT 150.00 Total Biluribin 250.00 Total Protein A/G Ratio 120.00 Hematology Complete blood count 150.00 Hemoglobin/Hemotocrit Determination 30/30.00 WBC, Differential Count 150.00 RBC Count 30.00 ESR 100.00 Bleeding/Clotting Time 30/30.00 Thrombocyte Count 50.00 Malaria Detection 100.00 Parasitology Routine Stool Examination 40.00 Clinical Microscopy Routine Analysis 50.00 Pregnancy Test 130.00 Blood Banking ABO -RH Testing 50/50.00 Cross matching 150.00 Immunology Widal Test 160.00 Bacteriology Acid Fast Stain Smear (TB Leprosy) 50.00
Municipality of Bauang, La Union
71
5.
Gram Stain Smear Pap Smear Drug Test Subsistence Pay Ward Charity
75.00 150.00 180.00 50.00 50.00
Section 2. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. Section 3. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher.
ARTICLE 45. CEMETERY CHARGES Section 1. Imposition of Fees. There shall be collected the following fees for the rental of Municipal Cemetery lots: Fee for Lease Period 1. Municipal Cemetery a. Burial Lot (per sq. m.) b. Patong (to be buried on existing tomb) c. Memorial Park (per lot) c.1 Maintenance Fee d. Apartment Type d.1 Adult d.2 Children 2. Private Cemetery/Private Memorial Park Clearance Fee Developera. Burial Permit Fee b. Exhumation of Cadaver c. Removal and Transfer of Cadaver 3. Construction of canopy in the cemetery per sq. m.
550.00 850.00 14,300.00 500.00 3,500.00
5,000.00 50.00 250.00 250.00 –
Section 2. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. Section 3. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by the municipality located at Barangay Taberna. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds.
Municipality of Bauang, La Union
72
(d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer shall be required. Any (construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (e) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (f) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (g) The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. ARTICLE 46. RENTAL FEE ON MINERAL LANDS Section 1. Definitions. When used in this Article. (a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws. (b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals. Section 2. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands in this city for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates: (a)
On coal-bearing public lands Five pesos (P 5.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and Ten pesos (P10.00) per hectare or fraction thereof for each and every year thereafter during the lease period.
(b)
On public lands bearing quarry resources Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during the lease period
(c)
On all other mineral lands containing metallic or non-metallic minerals under Existing mining laws and decrees. Ten pesos (P10.00 per hectare, or a fraction thereof for each and every year during the lease period.
Section 3. Time of Payment. The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. ARTICLE 47. OCCUPATION FEE FOR MINING CLAIMS Section 1. Definition. When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim.
Municipality of Bauang, La Union
73
Section 2. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Ten Thousand Pesos (P 10,000.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. Section 3. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted. Section 4. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration: ARTICLE 48. SLAUGHTER AND CORRAL FEES Section 1. Imposition of Fees. There shall be imposed the following: (a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption. The permit shall be issued upon payment of the corresponding fee to the Municipal Treasurer, as follows: Amount Per Head P 50.00 30.00 25.00 15.00
Large cattle Hogs Goat/Sheep All others
b. Slaughter Fee. A slaughter fee shall be paid to cover the cost of service in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates: 1. Slaughterhouse Collection Fee at the barangay for special occasion only: Fee/head Hogs Cattle/Carabao Goat/Sheep Chicken
Ante Mortem 20.00 30.00 20.00 1.00
Post Mortem .50 .50 .50 .50
Slaughter Fee 10.00 30.00 -
Inspection Fee 25.00 25.00 25.00 -
2. Regular Collection at the Municipal Slaughterhouse Ante Mortem Post Mortem Slaughter Fee Inspection Fee Corral Fee Delivery Fee Buthcher’s Fee
HOGS 20.00/head .50/kilo 10.00/head 25.00/head 10.00/head 20.00/head 100.00/head
CATTLE/CARABAO 30.00/head .50/kilo 30.00/head 25.00/head 15.00/head 35.00/head 150.00/head
GOAT/SHEEP 20.00 .50 10.00 -
CHICKEN 1.00 .50 -
c. A delivery fee shall be collected for every slaughtered animal delivered by the Municipal Meat van from the Municipal slaughterhouse to the Bauang public market and in no case shall be delivered by private vehicles c.1 Any individual who shall violate this provision shall be penalized as follows: First offense P 100.00 Second offense 250.00 Succeeding Offenses 500.00 c.2 The proceeds of the delivery shall be deposited in a thrust fund for the maintenance of the Municipal Meat Van and for the purchase of another van
Municipality of Bauang, La Union
74
d. A certification fee of P25.00 for every animal slaughtered shall be collected from meat dealers who shall transport meat from the municipal slaughterhouse to any destination outside the municipality; and in no case shall be allowed only live carabao/cattle transported to any destination without paying a certification fee. Meat Inspection Certificate Shipping Permit for Livestock
25.00/copy 50.00/head
Section 2. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian. Section 3. Time of Payment (a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian. (b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. Section 4. Administrative Provisions (a) The slaughter of any kind of animal intended for sale shall be done only at the municipal slaughterhouse. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require, for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. 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 to be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. Section 5. Penalty. a. Any person who shall slaughter animals privately without subjecting to inspection and smuggle to any stall inside the public market for sale shall:
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a.1 Pay a post mortem fee of P1.00 per kilo for all kinds of animals slaughtered a.2 Pay a fine of P100.00 for first offense P200.00 for second offense P 300.00 for third offense and succeeding offenses c. Any privately slaughtered animal that is found to be contaminated with Foot and Mouth Disease or any disease unfit for consumption shall be confiscated and burned immediately and shall pay a fine of: P500.00 for cattle/carabao per head 500.00 for hog per head 150.00 for goat per head 20.00 for chicken per head ARTICLE 49. WATER DELIVERIES Section 1. Imposition Of Fees. There shall be collected from each customer for every tank of water delivered, the following rates: a. Water delivery per tank within the poblacion b. Water delivery per tank outside the poblacion but within the municipality
P
80.00 100.00
Section 2. Time and Manner of Payment. The rates of water deliveries herein fixed shall be collected by and paid to the Municipal Treasurer. ARTICLE 50 REGULATING THE OPERATION OF RENTED VIDEO MACHINE FOR IN-SCHOOL YOUTH DURING EFFECTIVE HOURS Section 1. Definition of Terms. For purposes of this Ordinance, the following are hereby defined: 1. Video Machine – this means all video machines that are rented in lace to cause the user or viewer including slot machine or family computer. 2. In-school youth – any person not more than sixteen (16) years of age and actually enrolled in any institution of learning. 3. Effective school hours – this means the period connecting at seven o’clock (7:00) in the morning to five o’clock (5:00) in the afternoon. 4. School day – any day from Monday to Friday where pupils or students are supposed to attend classes excluding any day when officially declared as holiday. Section 2. Owners of video machine being rented in place shall not allow any in-school youth to stay within the premises whether to play or watch others play on any such video machine during school days within effective school hours. In this regard such owners shall post notices of this disallowances within the premises where video machine are situated. Section 3. No person shall be allowed to operate video machines for rent within the radius of two hundred (200) meters from the school premises. Section 4. Any owner of rented video machines who shall violate this Ordinance shall, for the first offense suffer a fine of Three Hundred Pesos (P300.00), a fine of Five Hundred Pesos (P500.00) for the second offense, a fine of One Thousand pesos (P1,000.00) for the third offense, and a fine of Two Thousand Pesos (P2,000.00) for all succeeding offenses .
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CHAPTER VI. COMMUNITY TAX Section 1. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. Section 2. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) 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 3. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated - Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. Section 4. Exemptions. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. Section 5. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. Section 6. Time of Payment Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses 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 loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent.
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(c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st ) day of July of any year, or who cease to belong to an exempt class on or after the same dare, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject 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 (24%) percent per annum from the due date until it is paid. Section 7. 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 (P1.00). Section 8. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of 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 public funds, transacts any official business; or receives any salary or wage from any person or corporation, 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 in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or 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 (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. Section 9. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality . In cases, where the community tax were secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows:
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(1)
Fifty (50%) percent shall accrue to the general fund of the Municipality; and
(2)
Fifty (50) percent shall accrue to the Barangay where the tax is collected. CHAPTER VII. MUNICIPAL FISHERIES
Article 51. CODIFYING ALL LAWS ON FISHERIES AND AQUATIC RESOURCES, RULES AND REGULATIONS OF THE MUNICIPALITY Section 1. DECLARATION POLICY. It shall be the policy of this Municipality that the fisheries and aquatic resources of Bauang, La Union shall be under a limited policy for the exclusive use and enjoyment of Filipino citizens. It shall be the policy of this municipality to achieve food security as the overriding consideration in the utilization, management, development, conservation and protection of fisheries and aquatic resources in order to provide the food needs of the population. A flexible policy towards the attainment of food security shall be adopted in response to changes in demographic trends of fish, emerging trends in the trade of fish and other aquatic products in domestic and national markets, and the law of supply and demand. It shall be the policy of this Municipality to grant all sectors the privilege to utilize fisheries and aquatic resources under the basic concept that the grantee, licensee or permitee thereof shall not only be a privileged beneficiary of the Municipality but also an active participant and partner in the sustainable development, management, conservation, and protection of the fisheries and aquatic resources of the Municipality of Bauang, La Union. Section 2. DEFINITION OF TERMS As used in this article, the following terms and phrases shall mean as follows: 1. ANCILLARY INDUSTRIES - firms, companies, and cooperatives related to the supply, construction and maintenance of fishing vessels, gears, nets and other fishing paraphernalia; fishery machine shops; and other facilities such as hatcheries, nurseries, feed plants, cold storage and refrigeration, ice plants, processing plants and all other post-harvest facilities. 2. AUXILLARY INVOICE - the document issued by the Municipality prior to the transport of fishery and fishery products from the point of origin to their point of destination upon payment of the fee prescribed by the ordinance. 3. AQUACULTURE - fishery operations involving all forms of raising and culturing fish and other fishery species in fresh, brackish, and marine water areas. 4. AQUATIC POLLUTION - the introduction by human or machine, directly or indirectly, of substance or energy to the aquatic environment which is likely to result in such deleterious effects as to harm living and non-living aquatic resources, pose potential and/or real hazard to human health, hindrance to aquatic activities such as fishing and navigation, including dumping/disposal of waste and other marine litters, discharge of petroleum or residual products of petroleum or carbonaceous materials/substances, and other radioactive, noxious or harmful liquid, gaseous or solid substances, from any water, land or air transport or other human made structure. Deforestation, unsound agricultural practices such as the use of banned chemicals and excessive use of chemicals, intensive use of artificial feeds, and wetland conservation, which cause similar hazards and deleterious effect, shall also constitute aquatic pollution.
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5. AQUATIC RESOURCES - includes fish, all other aquatic flora and fauna and other living resources of the aquatic environment, including, but not limited to salt and corals. 6. ARTIFICIAL REEFS - any structure of natural or man-made materials placed in a body of water to serve as shelter and habitat, source of food, breeding areas for fishery species and shoreline protection. 7. CLOSED SEASON - the period during which the taking of specified fishery species is prohibited in an area of the municipal waters. 8. CODING SYSTEM - is a system which has identifying mark on a fishing boat according to the division and classification of the municipal water. It shall be four (4) inches wide and four (4) feet long situated at the upper portion of the bow, port and starboard side of the fishing boat (catcher only). 9. COMMERCIAL FISHING - the taking of fishery species by passive or active gear for trade, business or profit beyond subsistence or sports fishing to be further classified as : a. Small Scale Commercial Fishing - fishing with passive or active gear utilizing vessel of 3.1 to 20 GT; b. Medium Scale Commercial Fishing - fishing with active gears utilizing fishing vessels of 20.1 to 150.1 GT; c. Large Scale Commercial Fishing - fishing with active gears utilizing fishing vessels of more than 150.1 GT; 10. COASTLINE - refers to the outline of the mainland shore touching the sea at mean lower low tide. 11. CORAL REEF - a natural aggregation of coral skeleton, with or without living coral polyps, occurring in intertidal and subtidal marine waters. 12. DELETERIOUS METHOD OF FISHING - fishing with the use of fishing gear/ method which is harmful to the growth of corals and its environmental and/or detrimental to the habitat of marine life. 13. DEMARCATED AREAS- boundaries defined by marker such as buoys and assigned exclusively to specific individuals or organizations for certain specified and limited use such as: a. Mangrove plantation or reforestation, catching or taking of bangus fry or fry of other species, culture of oysters and green mussels, seaweed farming, fish shelters, and fishing with the use of hook and line; b. Fish culture in fish pens, fish cages, sea raching; passive fishing gears such as fish traps, fish attracting and aggregating devices such as artificial reefs and payaos; and commercial fishing with or without fishing vessels of less than 3 GT; c. Commercial fishing utilizing fishing vessels of more than 3 to 150 GT 14. DOLPHINS – any of certain small-toothed marine mammals of the order Cetacean having beak like snouts, the neck vertebrae of which are partially fused. 15. FEE - an amount fixed by law or ordinance for the regulation of a business activity. 16. FINE MESH NET - net with mesh size of less than three (3) centimeters measured between two (2) opposite knots of a full mesh when stretched.
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17. FINGERLINGS - a stage of life of a fish measuring to about six (6) to thirteen (13) centimeters depending on the species. 18. FISH CAGE - refers to an enclosure which is either stationary or floating made up of netting or screens sewn or fastened together and installed in the water with opening at the surface, covered and held in a place wooden/bamboo posts or various types of anchors and floats. 19. FISH CORAL OR “BACLAD” – a stationary trap devised to intercept and capture fish consisting of bamboo matting or wire nettings with one or more enclosures usually with easy entrance but difficult exit, and with or without leaders to direct the fish to the catching chamber or purse. 20. FISH PEN - an artificial enclosure constructed within a body of water for culturing fish and fishery/aquatic resources made up of poles closely arranged in an enclosure with wooden materials, screen or nylon netting to prevent escape of fish. 21. FISHERFOLK - people directly or personally and physically engaged in taking and/or culturing and processing fishery and/or aquatic resources. 22. FISHERFOLK COOPERATIVE - a duly registered association of fisherfolk with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contribution to the capital requirement and accepting a fair share of the risk and benefits of their undertakings in accordance with the universally accepted cooperative principles. 23. FISHERFOLK ORGANIZATION - an organized group, association, federation, alliance or an institution of fisherfolk which has at least fifteen (15) members, a set of officers, a constitution and by-laws, and organization structure and a program of action. 24. FISHERY - a stage at which a fish has just been hatched, usually from 1 to 2.5 cm. 25. FISHING - the taking of fishery species from their wild state or habitat with or without the use of fishing vessel. 26. FISHING GEAR - any instrument or device and its accessories utilized in taking fish and other species, classified as: a. ACTIVE FISHING GEAR is a fishing device characterized by gear movements, and/or the pursuit of the target species by towing, lifting, and pushing the gears, surrounding, covering, dredging, pumping and scaring the target species to impoundments. b. PASSIVE FISHING GEAR is characterized by the absence of gear movements and/or the pursuit of the target species, such as, but not limited to, hook and line, fishpots, traps, and gill nets. 27. FISHING LICENSE - a document that qualifies a person/corporation/ cooperative/association to operate fishing activity/ies for a specific duration in a demarcated area in the municipal water. 28. FISHING OPERATOR - a person or a duly registered corporation/ cooperative/association who is indirectly engaged in the taking and/or culturing and processing fishery and/or aquatic resources, gather bangus fry and fry of other species, construct and operate fish corral/pond/pen/trap/farming and other fishing activities. 29. FISHING PERMIT - a document which the municipality allows the licensee to conduct fishing operation in municipal waters.
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30. FISH POND - a land-based facility enclosed with earthen or stone material to impound water for growing fish. 31. FISHERY REFUGE AND SANCTUARY/IES - a designated area where fishing and other forms of activities which may damage the ecosystem of the area is prohibited and human access maybe restricted. 32. FISHERY RESERVE - a designated area where activities are regulated and set aside for educational and research purposes. 33. FISHERY VESSEL/BOAT - any boat, ship or other watercraft equipped to be used for taking of fishing species or aiding or assisting one (1) or more vessels in the performance of any activity relating to fishing, including, but not limited to, preservation, supply, storage, refrigeration, transportation, and/or processing. 34. FISHING WITH ELECTRICITY - the use of electricity by dry cell batteries, electric generators or other sources of electric power to kill, stupefy, disable or render unconscious any fish or fishery/aquatic products in both fresh or sea water areas. 35. FISHING WITH EXPLOSIVES - the use of dynamite, other explosive or other chemical compounds that contains combustible elements or ingredients which upon ignition by friction, confusion, percussion or detonation of all or parts of the compound, Also refers to the use of any other substance and/or device which cause an explosion that is capable of producing harmful effects on any fishery species and aquatic resources and capable of damaging and altering the natural habitat. 36. FISHING WITH NOXIOUS OR POISONOUS SUBSTANCES - the use of any substance, plant extracts or juice thereof, sodium cyanide and/or cyanide compounds or other chemicals either in a raw or processed form, harmful or harmless to human beings, which will kill, stupefy, disable or render unconscious any fishery species and aquatic resources and capable of damaging and altering the natural habitat. 37. FISHERWORKER – a person regulatory or not regulatory employed in commercial fishing and related industries, whose income is either in wage, profit-sharing or stratified sharing basis, including those working in fish pens, fish cages, fish corrals/traps, fish ponds, prawn farms, sea farms, salt beds, fish ports, fishing boats or trawlers, or fish processing and/or packing plants. Excluded from this category are administrators, security guards and overseers. 38. HULBOT-HULBOT (Danish Seine, Bira-Bira, Zipper) - refers to a fishing gear consisting of a conical shaped net with a pair of wings, the ends of which are connected to two ropes with buri or plastic strips or similar materials serving as a herding or scarring device, with hauling ropes passing through a metallic ring attached to a ton weight, known as “linggote” in the vernacular, when hauled into the fishing boat. 39. ILLEGAL FISHING - the taking of fishery species from their wild state or habitat with the use of explosive, noxious/poisonous substances, electricity, muro-ami and other methods prohibited in this ordinance. 40. INLAND FISHERY - the freshwater and brackish water fishponds. 41. MANGROVES- a community of intertidal plants including all species of trees, shrubs, vines and herbs found on coasts, swamps, or border of swamps. 42. MONITORING, CONTROL AND SURVEILLANCE a. Monitoring - the requirement of continuously observing: (1) Fishing efforts which can be expressed by the number of days or hours of fishing, number of fishing gears and number of fisherfolk;
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(2) characteristics of fishery resources; and (3) resource yields (catch). b. Control - the regulatory conditions (legal framework) under which the exploitation, utilization and disposition of the resources may be conducted; and c. Surveillance - the degree and types of observations required to maintain compliance with regulations. 43. MUNICIPAL WATERS - include not only streams, lakes, inland bodies of water and tidal waters within the municipality which are not included within the protected areas as defined under RA No. 7586 (NIPAS LAW), public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality touch the sea and low tide and third line parallel with the general coastline including offshore islands and fifteen (15) kilometers from such coastlines. Where two (2) municipalities are so situated on opposite shores that there is less than thirty (30) kilometers of marine waters between them, the third line shall be equally distant from opposite shore of the respective municipalities. 44. MURO-AMI - means a Japanese fishing gear used in reef fishing which consist of a movable bagnet and two detachable wings effecting the capture of fish by spreading the net in arc form around reefs or shoals and with the aid of scaring devices, a cordon of fishermen driving the fish from the reefs toward the bag portion of the whole net. 45. MUSSEL (Tahong) - marine or brackish form of bivalves scientifically known as Mytllus sp. and Modlolus sp. and locally known as Tahong, usually attached to the substratum in its natural state, but when propagated could be attached to stakes, stones and other suitable objects. 46. MUSSEL/OYSTER BELT - an area designated by the municipality after the conduct of technical survey shall establish the mussel/oyster farm lots. 47. MUSSEL/OYSTER CULTURE - the cultivation of mussel/oyster in suitable water areas by any method with appropriate intensive care for production purposes. 48. PA-ALING - referred to a fishing gear consisting of a bagnet effecting the capture of fish spreading the net in arc form around reefs or shoals and with the aid of scarring devices by means of air bubbles produced by compressors, a cordon of fishermen driving the fish from the reefs toward the bag portion of the whole net. 49. PAYAO/ARONG - a fish aggregating device consisting of a floating raft anchored by a weighted line with suspended materials such as palm fronds to attract pelagic and schooling species common in deep waters. 50. PURSE SEINE - a form of encircling net having a line at the bottom passing through rings attached to the net, which can be withdrawn or pursed. In general, the net is set from a boat or pair of boats around the school of fish. The bottom of the net is pulled closed with the purse line. The net is then pulled aboard the fishing boat or boats until the fish are concentrated in the bunt or fish bag. 51. RESOURCE RNT - the difference between the value of the products produced from harvesting a publicly owned resource less the cost of producing it, where cost includes the normal return to capital and normal return to labor. 52. SEA FARMING - the stocking of natural or hatchery produced marine plants or animals, under controlled conditions, for purposes of rearing and harvesting, but not limited to commercially important fishers, mollusks (such as pearl and giant clam culture), including seaweeds and sea grasses.
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53. SEA RANCHING- the release of the young of fishery species reared in hatcheries and nurseries into natural bodies of water for subsequent harvest at maturity or the manipulation of fishery habitat to encourage the growth of the wild stocks. 54. SUPERLIGHT - also called magic light, is a type of light using halogen or metal halides which may be located above the sea surface submerged in the water. It consist of a ballast, regulator, electric cable and socket. The source of energy comes from a generator, battery or dynamo coupled with the main engine. 55. TRAWL - an active fishing gear consisting of a bag shaped net with or without otter boards to open its opening is dragged or towed along the bottom or through the water column to take fishery species by straining them from the water, including all variations and modifications of trawls (bottom, mid-water, and baby trawls) and tow nets. Article 52 UTILIZATION AND EXPLOITATION OF FISHERY / AQUATIC RESOURCES Section 1. DIVISION AND CLASSIFICATION/ZONIFICATION OF MUNICIPAL WATERS. The municipal waters within the jurisdiction of the municipality for purposes of granting the fishery privileges are divided and classified/zonified hereunder. Exclusive fishery privileges for the uses of the specific class/zones as described hereunder shall be granted upon payment of appropriate rentals as fixed and described hereof. Sub-section 1.1. For the operation of mussel, oyster and other aquatic culture beds, seaweeds farming, mangrove plantation or reforestation: Zone 1. Starting from boundary line of Barangay Parian Oeste and Barangay Pudoc a portion of municipal waters from the shoreline but not more than two (2) fathoms at low tide. Provided, that such beds and plantations may not interfere with the navigation safety of boats, vessels and other watercrafts which passes through the area of operation. A qualified individual may be granted a license to culture mussels over a water area of not exceeding one-half (1/2) hectare, and corporation, partnership or corporative, a water not exceeding three (3) hectares. Provided, further, that red color buoys shall be placed at four (4) fathoms or three (3) kilometers from shoreline at low tide, whichever comes first. Sub-section 1.2. For catching, taking or gathering of bangus fry, prawns fry, kawag-kawag or fry of other species: Zone 2.0. From Brgy. Pagdalagan to Brgy. Baccuit Sur Zone 2.1. From Brgy. Taberna to Brgy. Pugo Zone 2.2. From Brgy. Pudoc to Brgy. Payocpoc Norte Oeste
P
5,000.00 25,000.00 40,000.00
Sub-section 1.3. For the erection of fish corral of fish pen (tambong) in inland freshwater (rivers): Zone 3.0 Mouth of the river up to national Highway Bridge Zone 3.1 National Highway Bridge to Railway Bridge Provided, that the fish corrals/pens does not obstruct the flow or current of the river and navigation of boats. Sub-section 1.4. For the erection of fish corrals, pens, cages and sea ranching, commercial fishing utilizing fishing vessel of less than three (3) GT and fishing gears approved by the municipality and operation of arongs. Zone 4.0. Beyond three (3) kilometers from the general coastline but not less than four (4) fathoms deeps or whichever come first. Provided, that fishing boat shall paint orange color code. Sub-section 1.5. For commercial fishing utilizing fishing vessels 3.1 to 150 GT:
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Zone 5.0. Beyond fifteen (15) kilometers from the general coastline of the municipality but not less than seven (7) fathoms. Provided, that fishing boat shall paint green color code. (Note: A requisite for the identification and designation of sites for zoning purposes is technical survey of the municipal water.) Article 53 USER OF MUNICIPAL WATERS A fishery related activities in the municipal waters within fifteen (15) kilometers from the general coastline of the municipality at low tide as defined in this ordinance, shall be utilized by the municipal fisherfolk and their organizations listed as such in the registry of fisherfolk. Provided, that in the absence of such organizations and cooperatives or their failure to exercise their preferential right, other parties may be granted fishing privilege according to the Provisions 785 (Section 149) of RA 7160 & RA 8550. Section 1. ELIGIBILITY FOR FISHING AND/OR FISHERY PRIVILEGES- A license to engage in fishing and other fishery related activities may be issued to the following: Sub-section 1.1. Only Filipino citizens. Sub-section 1.2. Cooperatives, partnership, associations, firms of corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the country, having fishing as one of its functions. Article 54 GRANT OF FISHING PRIVILEGES IN MUNICIPAL WATERS The resident of this Municipality shall have the preferential right to the fishing privileges to erect and operate fish corals, pens, cages, traps, fish aggregating devices, seaweed farming, fish shelters, oysters, mussels or other aquatic culture beds, gathering of bangus fry of other species, gather of Kapiz shells, mollusks, aquarium fish within definite zones of the municipal waters, as maybe determined by the Municipal Agriculture Office (MAO), with which said project may be undertaken, and such other fishing privileges within the approved zoning plan of the municipal water of the Municipality of Bauang to be granted by the Municipal Mayor. Provided, that in he absence of or their failure to exercise their preferential right, other parties may participate in the public bidding in conformity with the procedure provided in the Ordinance: Provided, however, the Municipal Mayor is authorized to grant fishery privileges to qualified applicants upon the recommendation by the Municipal Agriculture Officer or his authorized Fishery Officer, and upon payment of license/permits fees therefore at the rate not exceeding those fixed in this Ordinance. The fishery privileges shall be granted by the Municipal Mayor on a first come first served basis for a period not exceeding one (1) year subject to renewal for another one (1) year upon filing another application for such purpose. Provided further. That the provisions of the License are fulfilled. Provided, furthermore: That they shall not fish within TWO HUNDRED (200) METERS from any fish corral or artificial reefs operated under exclusive privilege granted by the Municipality in accordance with this Ordinance, or from the core of any coral reef in the municipal waters of this municipality, particularly the declared preservation zone and marine sanctuary. Provided, lastly: That before the Municipal Mayor grant the permit for the operation of any fishing vessel/boat the said fishing vessel will be suspected to the measurement and inspection by the authorized officer of the Municipal Agriculture Office to determine exactly its gross tonnage. The Municipal Agriculture Office shall make public areas/fishery resources subject for lease or fishing within two (2) months prior to the acceptance of application for designated fishery/fishing.
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Article 55 GRATUITOUS PERMIT A gratuitous permit maybe issued to any government agency or institution of learning by the Municipal Mayor to engage in fishery related activity in any water area for scientific research or educational purposes, subject to the terms and conditions as maybe imposed. Article 56 REGISTRY OF MUNICIPAL FISHERFOLK The Municipal Agriculture Office shall maintain and update annually or as maybe necessary a registry of fisherfolks and their organization, partnership, corporations who are or who may wish to fish in the municipal waters of this municipality for the purpose of determining priorities among them by limiting entry into municipal waters, of monitoring fishing activities and/or other related purposes. Likewise, there shall be maintained a registry of municipal fisherfolk, small and medium commercial fishing vessels by type of gear and other boat particulars. Article 57 FISHEROLKS ORGANIZATION AND/OR COOPERATIVE Fisherfolk organization/cooperatives whose members are listed in the registry of fisherfolk may be granted use if demarcated fishery areas to engage in first capture, mariculture, and/or fish farming; Provided, that a cooperative member whose household is already in possession of a fishery right other than for fish capture cannot enjoy the fishing rights granted to the organization or cooperative. Article 58 LICENSE, LEASE, PERMITS AND OTHER LICENSES Section 1. The license or permit shall specify the area, fishing gear method, and where applicable the fishing grounds, vessel, size and other parameters for a fishing vessel engaged in scientific, research or educational purposes. Section 2. The privilege of catching fish or taking aquatic products from the municipal waters by means of nets, traps or other fishing gear, with or without the use of fishing boats shall be granted under ordinary fishery license/permits or grants issued by the Municipal Mayor to any person, cooperative, association, partnership, firm or corporation qualified under Section 6,9,10, and 11 of this Ordinance upon inspection by the officer from the Municipal Agriculture Office of this municipality and certification issued for the legality to its fishing paraphernalia or equipment and the location of the supposed area of operation and upon payment of the corresponding license/permit fee at rates indicated in Section 26, thereof. Section 3. That the grantee, licensee agrees unconditionally to comply with all the laws, order, policies and rules and regulations governing fishing. Section 4. That the licensee assumes responsibility for any and all the acts of his agents, an employee of the contractors connected with his fishing operation. Section 5. Applicants for license/permit or grant of any fishery privilege shall accomplish and file the prescribed application form prepared at the Municipal Agriculture Office. The said application form shall contain a detailed description of the location of the definite portion or area desired, and a detailed description in specific terms of the fishing gear to be used that will prelude doubt as to the exact location of the portion or area applied or the kind of gear or method, and where applicable the fishing season, vessel size and other parameters for which license is applied and such other parameters for which license is applied and such other information as maybe required. Such application whenever applicable shall be accompanied by the following: a. Endorsement and recommendation of the Municipal Agriculture Officer;
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b. Sketch of the area applied for the designated areas/zone; c. An Official Receipt of payment from the Municipal Treasurer’s Office of the application fee of Two Thousand Five Hundred Pesos (P2,500.00), which is nontransferable and non-refundable; and d. Photocopy of the duly approved Articles of Incorporation and/or Certificate of Registration when applicable; e. Certificate of Fishing Boat License for 3.1 to 150 GT, fishing boats. Section 6. The Municipal Agriculture Office or his Authorized Fishery Officer shall determine fishery resources, verify the area/scope of the fishery project, fishing vessels, their tonnage, and fishing gears for which fishing permits and licenses shall be issued, and endorse the same together with their recommendation to the Mayor for approval. The Mayor shall satisfy himself that the grant or license/permit applied for will not be prejudicial to public interest and that the area subject or such application is not covered by any existing grant or lease. Article 59 GUIDELINES FOR THE EVALUATION OF PROJECT AND APPLICATION The Municipal Agriculture Office shall be guided with the following rules evaluating projects and issuance of permits/license for the appropriate use and sustainable development of fisheries and aquatic resources. Section 1. It shall provide protection to the capability of the particular resources to renew to optimum harvestable levels; Section 2. It shall not endanger the economic and ecological viability of the resources on a designated area; Section 3. It shall protect the rights of fisherfolks to preferential use of the resources; Section 4. All projects which shall have an impact on fish and fishery/aquatic resources are required to submit an environmental impact statement for evaluation and approval of the Department of Environmental and Natural Resources (DENR) before the Municipal Agriculture Office issues a Certification to proceed with the projects in addition to the requirement of other concerned agencies. Article 60 PRE-QUALIFICATION, BIDS AND AWARDS COMMITTEE To handle the pre-qualification, public bidding and awards of fishery concessions, lease and contracts, if any shall be a Committee composed of the Mayor as Chairman, Vice Mayor as Co-chairman, two (2) members of the Sangguniang Bayan, the Municipal Treasurer, the Municipal Agriculture Officer and the MPDC Secretariat as members. Section 1. TIME AND PLACE OF AUCTION - The Sangguniang Bayan shall, in a resolution, provide for the holding of the public bidding for the granting of the concessions, lease or contracts, specifying the time, date and venue of such auction, the minimum bids, the amount to be deposited for entitlement to participate, the procedure to be followed by the committee, and the amount of bounds as guaranty of good faith and for satisfactory compliance to the terms of the grant or lease. The bond shall be in cash, in real state situated within the Philippines, or by a surety company authorizes for the purpose in an amount equivalent to not less than two (2) years rental if for five (5) year period at the maximum. Section 2. PUBLICATION OF NOTICE- The pre-qualification Bids and Awards Committee shall cause the publication of the notice to bid in local media. If any, in the bulletin board of the Municipal Hall and on other conspicuous places in the municipality frequented by the public for wide advertisement for a period not less than fifteen (15) days prior to the holding of such public auction. The agenda and other information relative to the bidding shall be deliberated by
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the Committee at least one (1) week before such public auction. Section 3. GROUNDS FOR REJECTION/DISAPPROVAL OF APPLICATION FOR FISHER PRIVILEGES- Application for fishery privileges shall be rejected on any of the following grounds; 1. lack/loss of interest; 2. area applied for is not available or suitable for the purpose to which it is applied/desired for; 3. voluntary request of the applicant; 4. applicant is not qualified in accordance with this Ordinance; 5. fraudulent, false or misleading statement in the application; 6. failure to comply with the requirements; 7. death of the applicant, or dissolution of judicial person; and 8. when public interest so requires. ARTICLE 61
LICENSE TO OPERATE FISH PENS, FISH CAGES, FISH TRAPS AND OTHER STRUCTURES FOR THE CULTURE OF FISH AND OTHER FISHERY PRODUCTS Fish pens, fish cages, fish traps and other structures for the culture of fish and other fishery/aquatic products shall be constructed and operated only within established zones duly designated by the Municipality in accordance with this Ordinance and after the corresponding licenses therefore have been secured. The area to be leased for this purpose for individual and juridical person shall be determined by the Municipal Agriculture Office: Provided, however, that only ten percent (10%) of the water surface area of all rivers shall be allotted for aquaculture purposes like fish pens, fish cages, and fish traps and the stocking density and feeding requirement which shall be controlled and determined by its carrying capacity. The license shall be for a period of five (5) years renewable for another five (5) years. Section 1. REGISTRATION AND LICENSING OF POST-HARVEST FACILITIES- all postharvest facilities such as fish drying area/s, fish processing plants, ice plants, cold storage, fish ports/landing and other fishery business establishments must register with and licensed by the Municipality. Section 2. REGISTRATION AND LICENSING OF FISHING GEARS USED IN MUNICIPAL WATERS- Before a fisherfolk, cooperative, association, firm or corporation shall conduct subsistence or commercial fishing operation in municipal water; the fishing gear it will utilize shall be registered and a license granted therefore. Section 3. LICENSING OF FISHING BOATS The Mayor shall issue the License upon inspection, verification and endorsed by the Municipal Agriculture Office to person, cooperative, partnership, association, firm or organization to operate fishing boat/vessel/s three (3) GT or less. The licensed fishing boats shall be numbered and Color Coded according to Section 4 of this Ordinance. The license shall be renewed annually. The owner/operator for a fishing boat shall have a period of thirty (30) days prior to the expiration of its license within which to renew the same. Provided: That no such special permit shall be required for a fishing vessel in a scientific, research or educational purposes within the Municipal Waters. Section 4. OPTIONAL CONCESSION FOR COMMERCIAL FISHING BOAT- The Sangguniang Bayan shall have the exclusive authority to allow through the Mayor, licensed commercial fishing boat 3.1 to 150 GT to operate within Municipal Waters beyond ten (10) kilometers from the shoreline at low tide, using fishing gear permitted by this Ordinance, upon payment of appropriate charges: Provided, that fishing nets used shall not be less than three (3) centimeters between opposite knots when stretched. The number of commercial fishing boat which may be allowed to operate within
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Municipal Waters shall not exceed the limits at in any given year on a first come, first serve basis. Applications shall be filed with the Office of the Municipal Mayor through the Municipal Agriculture Office. Section 5. RENEWAL OF FISHING BOAT LICENSE- The fishing boat license shall be renewed annually. The owner/operator of a fishing boat has a period of thirty (30) days prior to the expiration of the license which to renew the same. Section 6. REPORT OF TRANSFER OF OWNERSHIP- The owner/operator and/or transferee of registered fishing boat shall notify the Municipal Agriculture Office in writing of the transfer of ownership of the fishing boat within fifteen (15) days after its transfer. Section 7. RENEWAL OF FISHERMAN’S LICENSE- The fisherman’s license shall be renewed annually. The fisherman, owner/operator of a fishing gear has a period of sixty (60) days prior to the expiration of the license within which to renew the same. Section 8. SURCHARGE- When annual License/Permit Fee for any fishery privilege is not on the date, it becomes due, the licensee/permitee shall pay a surcharge of one hundred percent (100%). Persons, cooperatives, firms or corporations who are delinquent in the payment of any fees for fishery privilege granted are barred from enjoying the privileges directly or indirectly during the period of their delinquency. Section 9. GROUNDS FOR CANCELLATION/TERMINATION OF LICENSE- License to any fishery privileges granted and issued under this ordinance may be cancelled on any of the following grounds. 1. Violation of any existing fishery ruled and regulations and other applicable laws. 2. Death of the Licensee, provided that a new license shall be issued to the qualified heirs or assigned upon filling of a new application within nine (9) days from death of the Licensee; 3. Dissolution of juridical Licensee; 4. Failure to comply with any of the terms and conditions of the Licensee; 5. Fraudulent, false or misleading statements in the application; 6. Failure to the required annual license fee and/or surcharges; 7. Subleasing by the Licensee; 8. Abandonment of the area; 9. Failure to pay any or file a bond when due as prescribed in the grant or license; 10. Failure of the Licensee to introduce improvement in the area covered by the license within sixty (60) days from the issuance. None use of the area for the purpose and which License is granted within One Hundred Twenty (120) days from the issuance of the license shall be ground for the cancellation thereof. Section 10. CONDITION FOR THE TRANSFER OF RIGHTS AND INTEREST OVER FISHERY FARM LOTS The Licensee/Permitee shall not sublease the farm lot or a part thereof. He may transfer his rights over the farm lot or any portion thereof under the following conditions: 1. That the Licensee had held the license for a period of not less than one (1) year; 2. The Licensee has not violated any of the rules and regulations related to the operation including the terms and conditions of the license; 3. The Licensee is qualified to develop and operate the farm lot pursuant to the provision of this Ordinance; 4. That there is no evidence that such transfer or conveyance of right is being made for purposes of speculations; 5. That the Transferee shall assume all the obligations of the Transferor; and
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6. The area subject of the transfer is not involved in any administrative or juridical case. ARTICLE 62 AUXILIARY INVOICE Fish and fishery products like preserved fish (iced, frozen, dried, salted, smoked, patis, bagoong, etc.), Mother of Pearl (MOP), gold lip, troca shell, Green snail shell, Kapis shell, Nylon shells, other shells, Trepang of Beche de Mar, dried Star Fish, dried meat of Taclobo-giant clam, dried squid, seaweed (Digenea), dried seahorse, dried shark’s fin, skin of sea snakes, Sponges, tanned skin of fish, salted skins of crocodiles, sea reptiles, bangus fry and fries of other species, and all other unclassified marine products, etc., must have an Auxiliary Invoice to be issued by the Municipal Agriculture Office prior to their transport their point of origin to their point of destination within the country upon payment of the fee prescribed in this Ordinance. Article 63 MANAGEMENT, DEVELOPMENT AND CONSERVATION OF FISHERIES AND AQUATIC RESOURCES Section 1. NON-OBSTRUCTION TO NAVIGATION Nothing in any section of this Ordinance shall be constructed as permitting the Lessee of Licensing to undertake any construction which will obstruct the free navigation of any stream river, or the marine areas of the Municipal Waters flowing through or adjoining the fish pen or fishpond, or impede the flow and ebb of tide to and from the area herein the Lessee or Licensee, grantee or Permitee is granted to a fishery privilege. Any construction made in violation shall be removed upon the order of the Municipal Mayor in coordination with the other government agencies concerned at the expense of the lessee, licensee, or occupants thereof whenever applicable. Section 2. NON-OBSTRUCTION TO DEFINED MIGRATION PATHS Nothing in the foregoing sections shall be construed as permitting the Lessee, Permittee, or Licensee to undertake any construction which will obstruct any defined migration path or catadromous species such as river mouths and estuaries within a distance determined by the Municipal Agriculture Office. Section 3. MANGROVE PROTECTION AND CONSERVATION The municipal government through the Municipal Agricultural Office shall immediately take steps for the restoration of all abandoned, underdeveloped or under utilized fishponds or areas to their original mangrove state. Section 4. FISH LANDING POINTS AND FISH MARKET The Sangguniang Bayan shall determine and designate fish landing point and establish Fish market in the municipality where all fish catch other sea products entering the municipality shall land, unloaded, and inspected by the Municipal Agriculture Officer or his representative. Municipal Fish Inspector, before the same are offered for sale to the public. Section 5. FISHING PORT COMPLEX There shall be established a Municipal Fishing Port Complex within the Municipality of Bauang, La Union to provide the berthing, landing facilities, wholesale and retail fish market, cold storage, slipway and dry docking facilities to cater to the local fishing community. Section 6. REPORTING AND MONITORING SYSTEM Sub-section 6.1. Fish Catch Report For statistical record purpose, any person or entity who has obtained a grant or license to take or catch fish in the Municipal Waters of this municipality shall
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submit a b-annual report of fish caught to the Municipal Agriculture Office. This report shall be prepared in triplicate showing the kind, quantity and value, if sold, of fish caught during the period, and must be submitted within the first ten (10) days of the month of July and January of each proceeding year. Sub-section 6.2. Monitoring of Fish Landings and Shipments of Fish and Fishery. The Municipal Agriculture Officer or its duly authorized Fishery Officer is hereby authorized to monitor fish landings and fish markets, particularly the kind of species and corresponding volume in cooperation with the Municipal Revenue Collector. Likewise, all fishery and aquatic products being shipped out of the Municipality shall be monitored by the same office in cooperation with the Office of the Municipal Treasurer and the Philippine National Police (PNP). Sub-section 6.3. Monitoring Control and Surveillance of Municipal Waters. A monitoring control and surveillance system shall be established by the municipality through the Municipal Agriculture Office and in coordination with other agencies concerned to ensure that the fisheries and aquatic resources in the Municipal Waters are judiciously and wisely utilized and managed on a sustainable basis and concerned for the benefits and enjoyment, exclusively of Filipino citizens. Sub-section 6.4. System or Reporting and Monitoring There shall be developed a system of reporting and monitoring in all aspects of the activities and operation of fisher folk and their organization/cooperative. The system shall render the following data but not limited to the number of fishermen, fishing boat, catch effort, fishing violations and other related fisheries and aquatic resource activities. Each data will be collected and returned to the Committee of Fisheries and Aquatic Resources Council of the Municipal Council for their planning and exercise. Section 7. RULES AND REGULATIONS The Municipal Mayor shall upon recommendations of the Municipal Agriculture Office or his authorized Fishery Officer shall promulgate rules and regulations to implement effectively the provisions of this Ordinance. Such rules and regulations shall unless otherwise herein provided, shall take effect fifteen (15) days after its publication to Local Bulletin/Newspaper or to at least five (5) conspicuous places of every barangay being affected. Section 8. FISH INSPECTION SERVICES All fish, crabs, shrimps, squids and other fishery products intended for public consumption shall be inspected by the Municipal Agriculture Officer and/or his authorized Fishery Officer before they are offered for sale in the public and an inspection Fee shall be collected thereof as prescribed in this Ordinance. Section 9. FISHERIES AND AQUATIC RESOURCES MANAGEMENT SECTION To carry out efficiently the policies and functions enunciated in this Ordinance, there is hereby created the Fisheries and Aquatic Resources Management Section in the Municipal Agriculture Office which shall be included in the department’s appropriation of the succeeding year. Section 10. JURISDICTION OF FISHERIES AND AQUATIC RESOURCES MANAGEMENT SECTION IN MUNICIPAL WATERS The Fisheries and Aquatic Resources Management Section, shall be responsible in the development, protection, utilization, disposition and research of all fisheries and aquatic resources of the Municipality.
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Section 11. MANAGEMENT AND DEVELOPMENT OF FISHERIES AND AQUATIC RESOURCES IN MUNICIPAL WATERS The local fisherfolk and other resources users and their organization shall not only be a privileged beneficiary or the municipality but also an active participant and partner of this Municipality in the sustainable development, management, conservation and protection of the fisheries and aquatic resources of the Municipality. Article 64 THE FISHERIES AND AQUATIC RESOURCES MANAGEMENT COUNCIL (FARMC) PURSUANT TO RA 8550 Section 1. DEVELOPMENT OF FISHERIES AND AQUATIC RESOURCES IN MUNICIPAL WATER Fisherfolk and their organizations residing within the geographical jurisdiction of this municipality shall develop the fishery/aquatic resources in municipal water (and bay). Section 2. CREATION OF MUNICIPAL FISHERIES AND AQUATIC RESOURCES MANAGEMENT COUNCIL (MFARMC) The FARMC shall be performed by fisherfolk organization/cooperatives and NGOs in this municipality and shall be assisted by the Municipal Agriculture Office and other agencies concerned before organizing the MFARMC, there shall be consultation/s and orientation/s on the formation of MFARMC with commercial or subsistence fisherfolks, fisherfolks organizations/cooperatives, fisherworkers, aquacultures and NGOs. Section 3. TERM OF OFFICE The members of MFARMC, except the representative or different agencies concerned, shall serve for a term of three (3) years unless otherwise re-elected by their organization to represent as such. Section 4. FUNCTION OF MFARMC The MFARMC shall exercise the following functions: 1. Assist in the preparation of the Municipal Fishery Department Plan and submit such plan to the Municipal Development Council; 2. Recommends the enactment of Municipal Fishery Ordinances to the Sangguniang Bayan through its Committee on Fisheries; 3. Assist in the enforcement of fishery laws and regulation in Municipal Waters; 4. Advice the Sangguniang Bayan on fishery matters through its Committee on Fisheries, and; 5. Perform such other functions which may be assigned by the Sangguniang Bayan. Section 5. COMPOSITION OF THE MFARMC The regular member of the MFARMC shall be composed of: 1. Municipal Planning Development Officer; 2. Chairperson, Committee on Agriculture & Fisheries of the Sangguniang Bayan; 3. A representative of the Municipal Agriculture Office; 4. A representative of the Municipal Development Council; 5. A representative from the accredited NGO; 6. A representative from the private sector; 7. Seven (7) representative from municipal fisherfolk which include representative from youth and women sector; 8. Three (3) representative from commercial fishers, and;
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9. One (1) representative from fishworker. Section 6. OFFICERS OF MFARMC The officers of the MFARMC shall be a Chairman, a Vice-Chairman and a Secretary. They shall be elected by the members of the MFARMC from among themselves. Section 7. TERM OF OFFICE OF OFFICERS OF MFARMC All officers of MFARMC shall hold office for a term of three (3) years until their successors are duly elected and qualified. Section 8. FUNCTIONS & POWER OF OFFICER Sub-section 8.1. CHAIRMAN The chairman shall be the Chief Executive Officer of MFARMC in addition to his duty as such: 1. He shall preside in all meetings of the MFARMC and those of the members of said Council; 2. He shall execute all resolutions and/or decisions of the said council; 3. He shall submit to the said council as soon as possible after the close of each fiscal year, and to the members of each annual meeting, a complete report of the activities and operations of the MFARMC for the fiscal year under his term. 4. He shall submit to the Municipal Development council all resolutions and/or decisions of the MFARMC Sub-section 8.2. VICE-CHAIRMAN. The Vice-Chairman, if qualified, shall exercise all powers and performs all duties of the Chairman during the absence or in capacity of the latter and shall perform duties that maybe assigned by the said Council. He shall be the Exofficio Chairman of the Education Committee of the MFARMC. Sub-section 8.3. SECRETARY-The Secretary shall give all notices required and keep the minutes of all meetings of the members, the MFARMC, the MDC-MFARMC, and all Committee created, in a book kept for the purpose. He shall keep the seal of the MFARMC and affix such seal to any paper or instrument requiring the same. He shall have the custody of the correspondence files and all other papers that are to be kept, he shall maintain the members register, have charge of the bulletin board at the principal office and shall perform all such other duties and responsibilities as the Council may from time to time assigned to him. Section 9. THE INTEGRATED MANILA BAY FISHERIES AND AQUATIC RESOURCE MANAGEMENT COUNCIL (IMBFARMC) The MFARMC of this municipality shall be a member of the IBMFARMC which shall also serve in an advisory capacity to the Sangguniang Bayan through the Chairman of the Committee on fisheries of the Sangguniang Bayan. Section 10. REPRESENTATIVES FROM THE IBMFARMC Representative to the IBMFARMC shall be composed of the following: 1. The Chairperson, Committee on Fisheries, Sangguniang Bayan of this municipality; 2. The Municipal Agriculture Officer or his Fisheries Officer; 3. The Municipal Development Officer, and; 4. The Chairman of the MFARMC.
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Section 11. FUNCTIONS OF REPRESENTATIVES AS A BODY Representatives as body shall have the following functions: 1. Present approved Municipal Fishery Ordinance to IBMFARMC to assist in the preparation of the Integrated Manila Bay Fishery Development Plan and submit such plan to the Municipal Development Council of this municipality; 2. Recommend the enactment of integrated fishery ordinances to the Sangguniang Bayan through its Committee on Fisheries; 3. Assist in the enforcement of fisheries laws, rules and regulations in Manila Bay; 4. Advice the Sangguniang Bayan on fishery through the Committee on Fisheries; 5. Perform such other functions which may be assigned by the Sangguniang Bayan. Article 65 PROHIBITION AND PENALTIES Section 1. FISHING AREAS RESERVE FOR FISH REFUGE AND SANCTUARIES AND EXCLUSIVE USE OF GOVERNMENT In line with the National Program, fifteen percent (15%) of the Municipal Waters Of This Municipality, from the boundary of Barangays Pagdalagan, Baccuit Sur to the boundary of Pugo and Payocpoc Sur and extending seven (7) kms from their shoreline is hereby set aside and declared as Fishery Reservation, Fish Refuge and Marine Sanctuary of the Municipality of Bauang, La Union for the exclusive use of the government, or any of its political subdivisions, agencies or instrumentalities for the culture and propagation of fish and other species, for the preservation, conservation, protection, educational research and scientific purposes, and where all kinds of fishing activities shall be prohibited. Section 2. UNAUTHORIZED FISHING OR ENGAGING IN OTHER UNAUTHORIZED FISHERIES ACTIVITIES Sub-section 2.1. No person, cooperative, partnership, association, firm or corporation shall exploit, occupy, produce, breed, culture, or gather fish, fish fry or fingerlings of any fishery species or fishery products, or engage in any fishery activity in the municipal waters without a license, lease or permit. Discovery of any person in an area where he has no permit or registration papers for a fishing vessel shall constitute a prima facie presumption that the person and/or vessel is engaged in unauthorized fishing. It shall be unlawful for any person not listed in the registry of fisherfolk of this municipality to engage in any fishing activity in Municipal Waters. Any fisherfolk who commits such violation shall be punished by confiscation of catch and a fine of Five hundred Pesos (P500.00) pursuant to Section 86 of RA 8550. Sub-section 2.2. It shall be unlawful for any commercial fishing vessel to fish in fishing areas declared reserve for fish refuge and sanctuaries. Pursuant to Section 86 of RA 8550, any commercial fishing boat captain or the three (3) highest officers of the boat who commit any of the above prohibited acts upon conviction shall be punished by a fine equivalent to the value of catch of Ten Thousand Pesos (P10,000.00) whichever is higher, and imprisonment of six (6) months, confiscation of fish catch and fishing gears, and automatic revocation of license. Section 3. ILLEGAL USE OF FINE MESH NET It shall be unlawful to engage in fishing in Municipal Waters of this Municipality using fine mesh net as described in Section 3.15 of this Ordinance, Provided, that the use of fishing nets with legal size but doubled or overlaid one on top of the other in an attempt to circumvent this provision shall be construed as using fine mesh net in fishing. Provided, however, that the prohibition on the use of fine mesh net shall not apply to the gathering of fry, glass eels, elvers,
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tabios, and alamang and such species which by their nature are small but already mature to be identified in the implementing rules and regulations by the Department of Agriculture through the Bureau of Fisheries and Aquatic Resources(DA-BFAR). Pursuant to Section 89 of RA 8550, violation of the above shall subject the offender to a fine from Two Thousand Pesos (P2,000.00) or imprisonment from six (6) months to two (2) years or both such fine and imprisonment at the discretion of the Court: Provided, that if the offense is committed by a commercial fishing vessel, the boat captain and the master fisherman shall also be subject to the penalties herein: Provided, further, that the owner/operator of the commercial fishing vessel who violates this provision shall be subjected to the same penalties provided herein: Provided, finally, that the DA-BFAR is hereby empowered to impose upon the offender an administrative fine and /or cancel his permit or license of both, in Municipal Waters. Section 4. USE OF MURO-AMI & ANY OF ITS VARIATION/MODIFICATION AND GEAR DESTRUCTIVE TO CARAL REEFS AND OTHER MARINE HABITAT CONSIDERED DELETERIOUS METHOD OF FISHING Sub-section 4.1. It shall be unlawful for any person, natural or juridical to fish with Muro-Ami and any of its variation/modification and gear destructive to coral reefs and other marine habitat considered deleterious method of fishing as defined in Section 3.43 and 3.11, respectively, of this ordinance in the Municipal Waters of this Municipality. Pursuant to Section 62 of RA 8550, the operator, boat captain, master fisherman, and recruiter or organizer of fisherworker who violate this Provision shall suffer a penalty of two (2) years to ten (10) years imprisonment and a fine of not less than One Hundred thousand Pesos (P100,000.00) to Five Hundred Thousand Pesos (P500,000.00) or both such fine and imprisonment, at the discretion of the Court. The catch and gear used shall be confiscated. Sub-section 4.2. It shall likewise be unlawful for any person or corporation to gather, sell or export white sand, silica, pebbled and any other substances which make up any marine habitat. Pursuant to Section 92 of RA 8550, the person or corporation who violated this provision shall suffer a penalty of two (2) years to ten (10) years imprisonment and a fine of not less than One Hundred Thousand Pesos (P100,000.00) to Five Hundred Thousand Pesos (P500,000.00) or both such fine and imprisonment, at the discretion of the Court. The substance taken from its marine habitat shall be confiscated. Section 5. FISHING THROUGH EXPLOSIVES, NOXIOUS OR POISONOUS SUBSTANCES, AND/OR ELECTRICITY Sub-section 5.1. It shall be unlawful for any person to catch, take or gather or cause to be caught, taken or gathered, fish or any fishery species in Municipal Waters with the use of electricity, explosives, noxious or poisonous substance which will kill, stupefy, disable or render unconscious fish or fishery species: Provided, that the use of poisonous or noxious substances to eradicate predators in fishponds in accordance with accepted scientific practices and without causing adverse environmental impact in neighboring waters and grounds shall not be construed as illegal fishing. It will likewise be unlawful for any person, corporation or entity to possess, dealing, sell or any manner dispose of, any fish or fishery species which have been illegally caught as illegal fishing. The discovery of dynamite, other explosives and chemical compounds which contain combustible elements, or noxious substances, or equipment or device for electric fishing in any fishing vessel or in the possession of any fisherfolk, operator, fishing boat official or fish worker shall constitute a prima facie evidence, that the same was used for fishing in violation of this Ordinance. The discovery in any fishing vessel of fish caught or killed with the use of explosives, noxious or poisonous substances or by electricity shall constitute prima facie evidence that fisherfolk, operator, boat official of fish worker is fishing with the use thereof.
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Sub-section 5.2. Mere possessions of explosives, noxious or poisonous substances or electro fishing devices for illegal fishing shall be punishable by imprisonment ranging from six (6) months to two (2) years, pursuant to Section 88.2 of RA 8550. Sub-section 5.3. Actual use of explosives, noxious or poisonous substances or electro fishing devices for illegal fishing shall be punishable by imprisonment ranging from five (5) years to ten (10) years without prejudice to the filing of separate criminal cases when the use of the same result to human injury or loss of human life, pursuant to Section 88.4 of RA 8550. Sub-section 5.4. Dealing in, selling, in any manner disposing of, for profit, illegally caught/gathered fisheries species shall be punished by imprisonment ranging from six (6) months to two (2) years, pursuant to Section 88.4 of RA 8550. Sub-section 5.5. In all cases enumerated above, the explosives, noxious or poisonous substances and/or electrical devices, as well as the fishing vessels, fishing equipment and catch shall be forfeited, pursuant to Section 88.5 of RA 8550. Section 6. CONVERSION OF MANGROVESIt shall be unlawful for any person to convert mangroves into fishponds or for any other purposes. Pursuant to Section 94 of RA 8550, violation of the provision of this section shall be punished by imprisonment of six (6) years and one (1) day to twelve (12) years and/or a fine of Eighty Thousand Pesos (P80,000.00): Provided, that if the area requires rehabilitation and restoration as determined by the Court, the offender should also be required to restore or compensate for the restoration of the damage. Section 7. FISHING IN FISHERY RESERVES, REFUGE AND SANCTUARIES It shall be unlawful to fish in fishery areas declared by the Department of Agriculture as recommended by this Municipality as fishery reserve, refuge and sanctuaries. Pursuant to Section 96 of RA 8550, violation of the provision of this Section shall be punished by imprisonment of two (2) years to six (6) years and/or fine of Two Thousand Pesos (P2,000.00) to Twenty Thousand Pesos (P20,000.00) and by forfeiture of the catch and cancellation of fishing permit or license. Section 8. TAKING, CATCHING, SELLING, PROCESSING OR TRANSPORTING GRAVID CRABS AND/OR CRABLETS It shall be unlawful to take, catch, sell, process or transport gravid crab and crablets, mud crab and/or blue crab, in this Municipality whether dead or alive. Pursuant to Section 447.111 of RA 7160, violation of this provision shall be punished by imprisonment for a period not exceeding six (6) months or a fine not exceeding Two Thousand Five Hundred Pesos (P2,500.00), or both in the discretion of the Court. Section 9. CAPTURE OF SABALO AND OTHER BREEDER/SPAWNERIt shall be unlawful for any person to catch, gather, capture or possess mature milkfish or “Sabalo” and such other breeders or spawners of other fishery species as maybe determined by the DA-BFAR: Provided, that catching of “Sabalo” and other breeders/spawners for local breeding purposes or scientific or research purposes may be allowed subject to guidelines to be promulgated by the DA-BFAR. Pursuant to Section 98 of RA 8550, violation of the provision of this section shall be punished by imprisonment of six (6) months and one (1) day to eight (8) years and/or a fine of Eighty Thousand Pesos (P80,000.00) and forfeiture of the catch, and fishing equipments used and revocation of license. Section 10. ILLEGAL USE O SUPERLIGHTS It shall be unlawful to engage in fishing with the use of superlights in municipal waters or in violation of the rules and regulations which may be promulgated by the DA-BFAR on the
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use of superlights outside the Municipal Waters. Pursuant to Section 93 of RA 8550, violation of this provision shall be punished by imprisonment from six (6) months to two (2) years or a fine of Five Thousand Pesos (P5,000.00) per superlight, or both such fine and imprisonment at the discretion of the court. Section 11. BAN OR CORAL EXPLOITATION AND EXPORTATIONIt shall be unlawful for any person or corporation to gather, possess, sell or export ordinary precious and semi-precious corals, whether raw or in possessed form, except for scientific or research purposes. Pursuant to Section 91 of RA 8550, violation of this provision shall be punished by imprisonment from six (6) months to two (2) years and a fine from Two Thousand Pesos (P2,000.00) to Twenty Thousand Pesos (P20,000.00), or both such fine and imprisonment, at the discretion of the Court, and forfeiture of the subject corals, including the vessel and its proper disposition. Confiscated corals shall either be returned to the sea or donated to school and museums for education and scientific purposes or disposed through other means. Section 12. FISHING IN OVERFISHED AREA AND DURING CLOSED SEASON Upon establishment by the DA-BFAR and this Municipality declaring Municipal Water as overfished area and/or closed season, thus, it shall be unlawful to fish in said areas declared overfished or closed season. Pursuant to Section 95 of RA 8550, violation of the provision of this section shall be punished by imprisonment of Six (6) months and one (1) day to six (6) years and/or fine of Six Thousand Pesos (P6,000.00) and by forfeiture of the catch and cancellation of the permit or license. Section 13. FISHING OR TAKING OF RARE, THREATENED OR ENDANGERED SPECIES It shall be unlawful to fish or take rare, threatened or endangered species as listed in the CITES and as determined by DA-BFAR. Pursuant to Section 97 of RA 8550, violation of the provision of this section shall be punished by imprisonment of twelve (12) years to twenty (20) years and/or fine of One Hundred and Twenty Thousand Pesos (P120,000.00) and forfeiture of the catch, and the cancellation of fishing permit. Section 14. USE OF MECHANIZED PUSH-NET (SUNGKIT) OR FISH TRAP (TANGAB) It shall be unlawful for any person to fish with the use of mechanized push-net (sungkit) or fish trap (tangab) using fine mesh net in Municipal Waters. Pursuant to Section 447,111 of RA 7160, violation of the provision of this section shall be punished by imprisonment for a period not exceeding six (6) months and/or fine not exceeding Two Thousand Five Hundred Pesos (P2,500.00), or both in the discretion of the Court. The fishing gears shall be confiscated and revocation of the license. Section 15. USE DRIFT GILL NET It shall be unlawful for any person, cooperative, firm or corporation to operate drift net (PAMO) in catching fish in municipal waters during the spawning period of SABALO from February to July, inclusive every year. Pursuant to Section 98 of RA 8550, violation of the provision of this section shall be punished by imprisonment of six (6) months and one (1) day to eight (8) years and/or a fine of Eighty Thousand Pesos (P80,000.00) and forfeiture of the catch, and fishing equipment used and revocation of license.
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Section 16. FISHING WITHIN ESTABLISHED ARTIFICIAL REEF OR FISH SHELTER Established artificial reef or fish shelters are hereby declared as restricted areas whereby no fishing shall be allowed within the distance of two hundred (200) meters from the said reefs/shelters; Provided, however That only exclusive grantee or licensee of artificial reefs or shelters can fish within their respective fish aggregate. Pursuant to Section 447. III of RA 7160, violation of this Section shall be subject the Boat Captain, the Master Fisherman, or the three (3) highest deck officers of the fishing boat shall be punished of a fine not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of not exceeding six months (6) months, or both in the discretion of the Court. The fishing license shall be revoked. Section 17. ILLEGAL CONSTRUCTION AND OPERATION OF FISH CORALS/TRAPS, FISH PENS AND FISH CAGES It shall be unlawful to construct and operate fish corals/traps, fish pens and fish cages without a license/permit. Likewise, it is unlawful, to construct the same outside the designated zones, and within a distance of two hundred (200) meters of another fish coral or one hundred (100) meters in fresh waters unless they belong to the same licensee or grantee, but in no case less than sixty (60) meters apart except in waters less than two (2) fathoms at low tide. Pursuant to Section 447. III of RA 7160, violation of this provision shall subject the offender to a fine not exceeding Two Thousand Pesos (P2,000) and/or imprisonment of not exceeding six (6) months or both in the discretion of the Court. Also cancellation of license/permit, if any and dismantling of the illegally constructed structures at his own expense and confiscation of the same. Section 18, ILLEGAL SUB-LEASE, TRANSFER OF RIGHTS, QUITCLAIMS, WAIVER OR RIGHTS, ETC. License/permits shall not be transferred by lease or mortgage. The license/permit shall not sub-lease a fishery farm lot under any license of any part thereof. He may however transfer his rights and interest over the farm lot in accordance to Section 30, hereof. Any violation of this section shall constitute ground for the cancellation of the license granted, cancellation of lease agreement, confiscation of existing improvements and the disqualification of subsequent application by the same person, organization/cooperative, firm or corporation. Section 19. AQUATIC POLLUTION Aquatic pollution as defined in this ordinance shall be unlawful. Pursuant to Section 102 of RA 8550, violation of the provision of this section shall be punished by imprisonment of six (6) years and one (1) day to twelve (12) years and/or fine of Eight Thousand Pesos (P8,000.00) per day until such violation ceases and the fines are paid. Section 20. TRANSFER OF OWNERSHIPOF FISHING BOAT The owner/operator and/or transferee of the registered fishing boat who fails to notify the Office of the Municipal Agriculture of the transfer of ownership, sale of the fishing boat to another person within fifteen (15) days after such transfer or sale shall be fined an amount not exceeding One Hundred Thousand Pesos (P100.000,00).
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Section 21. OTHER VIOLATIONS Sub-section 21.1. Failure to comply with Minimum Safety Standards. The owner and boat captain of a fishing boat engaged in fishing who upon demand by proper authorities, fails to exhibit or show proof of compliance with the safety, provided by RA 8550, shall be immediately prevented from continuing with his fishing activity and escorted to the nearest point or landing point. The license to operate the fishing boat shall be suspended until the safety standard has been complied with. Sub-section 21.2. Failure to Conduct a Yearly Report. The Fishery Lease Agreement (FLA) holder/licensee/permitee who fails to render a yearly report shall be immediately cancelled, Provided that if the offender be the owner of the fishpond, fish pen or fish cage, he shall be subjected to the following penalties pursuant to RA 8550: (1) first offense, a fine of Five Hundred Pesos (P500.00) per unreported hectare; (2) subsequent offenses, a fine of One Thousand Pesos (P1,000.00) per unreported hectare. Sub-section 21.3. Gathering and Marketing of Shell fishes. It shall be unlawful for any person to take, sell, transfer, or have any possession for any purpose any shell fish from the Municipal Waters of this Municipality which is sexually mature or below the minimum size or above the maximum quantities prescribed for the particular species and/or have been declared contaminated with RED TIDE TOXINS by the DA-BFAR. Subsection 21.4. Obstruction to Navigation or flow and Ebb of Tide in any Stream, River, Lake or Bay. It shall be unlawful for any person who causes obstruction to navigation or flow of ebb tide. Pursuant to Section 103 of RA 8550, subject to the provision of the subparagragh (b) of this section, violation of the above-enumerated prohibited acts shall subject the offender to a fine ranging from Two Thousand Pesos (P2,000.00) to Ten Thousand Pesos (P10,000.00) or imprisonment from one (1) month and one (1) day to six )6) months, or both such fine and imprisonment , upon the discretion of the Court; Provided, that the Secretary of DA is hereby empowered to impose upon the offender an administrative fine of not more than Ten Thousand Pesos (P10,000.00) or to cancel his license or permit, or to impose such fine and to cancel his license or permit, in the discretion of the Secretary; Provided, further that the Secretary or his duly authorized representative, and law enforcement agents are hereby empowered to impound with the assistance to the Philippine Coast Guard, PNPMaritime Command; Provided, finally, that any person under RA 8550, shall be subject to a fine of not more than Ten Thousand Pesos (P10,000.00) or imprisonment of not more than two (2) years, or both such fine and imprisonment, upon the discretion of the Court. Every penalty imposed for the commission of an offense shall carry with it the forfeiture of the proceeds of such offense and the instruments or tools with which it was committed. Such proceeds and instruments or tools shall be confiscated and forfeited in favor of the Government, unless they be the property of a third person not liable for the offense, but those articles which are not subject of lawful commerce shall be destroyed. Section 22. OBSTRUCTION TO FISHERY LAW ENFORCEMENT OFFICERS. Pursuant to Section 106 of RA 8550, the boat owner, master or operator or any person acting on his behalf of any fishing boats who evades, obstructs or hinder any fishery law enforcement officer of the Department of Agriculture to perform his duty, shall be fined Ten Thousand Pesos (P10,000.00) in addition, the registration, permit, and/or license of the vessel including the license of the master fisherman shall be cancelled. The boat owner, master or operator or any person acting on his behalf of any fishing boat who evades, obstructs or hinder any fishery law enforcement officer/s of this municipality duly deputized by the Municipal Mayor to perform his duty, shall be fined not exceeding Two Thousand Five Hundred Pesos (P2,500.00), in addition, the license/permit of the vessel and the license issued to the master fisherman shall be cancelled.
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Article 66 GENERAL PROVISIONS Section 1. FISHERFOLK SETTLEMENT AREAS. The Municipality shall establish and create fisherfolk settlement areas in coordination with the concerned agencies of the government, where certain areas of the public domain, specifically near the fishing grounds, shall be reserved for the settlement of the municipal fisherfolk. Nothing in this section shall be construed to vest ownership of any resettlement are to a municipal fisherfolk for whom said areas may have been reserved for or had been actually granted to. Section 2. MUNICIPAL FISHERIES GRANT FUND. For the development management and conservation of the municipal resources, there is hereby created a Fishery Grant Fund to finance fishery projects of the municipality primarily for the upliftment of the municipal fisherfolk. A twenty percent (20%) from the Development Fund of the IRA is hereby appropriated to support the Grant Fund. For this purpose, the municipality may seek financial assistance from any source and may receive any donations therefore. Section 3. EDUCATIONAL CAMPAIGN. The Municipality through barangays shall launch and pursue an educational campaign to: a. Help realize the policies and implement the provisions of this Ordinance and Fisheries Code of 1998 b. Promote the development, management, conservation and proper use of the environment; c. Promote the principle of sustainable development; and d. Promote the development of truly Filipino-oriented fishing and ancillary industries. Section 4. CHARTING OF NAVIGATIONAL LANES AND DELINEATION OF MUNICIPAL WATERS. The Municipality shall authorize the Municipal Engineer Office in coordination with NAMRIA and DA-BFAR for the designation and charting of navigational lanes in fishery areas and delineation of Municipal Waters. Section 5. PERSONS AND DEPUTIES AUTHORIZED TO ENFORCE THIS ORDINANCE The law enforcement officers of DA-BFAR (Fish Warden), the Philippine Coast Guard, PNP-Maritime Command, and duly deputized law enforcement officers of this Municipality are hereby authorized to enforce this Ordinance, RA 8550 and other fishery laws, rules and regulations. Other competent government officials and employees, punong barangays and officers and members of fisherfolk associations who have undergone training on law enforcement of this Ordinance and other fishery laws, rules, and regulations. Section 6. USE AND DISPOSAL OF FORFEITED PROPERTY. Wherever forfeiture of the property is imposed, such property or proceeds from the sale thereof shall go to the trust of the Municipality for its use of the coastal resource development purposes. Fish found caught with the use of explosives, noxious substances or banned gears/devices shall immediately be seized/confiscated, and endorsed to the Municipal Agriculture Office and fit for human consumption shall be donated to penal institutions such as the municipal jail, or to charitable institutions such as hospitals, house of charities, orphanages or home of the aged or indigents.
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Article 67 REPEALING, SEPARABILITY AND EFFECTIVITY CLAUSES Section 1. APPROPRIATION Sub-section 1.1. The sum of One Hundred Fifty Thousand Pesos (P150,000.00) is hereby authorized to be appropriated out of the Agricultural Fund for the operation and organization of the Fisheries and Aquaculture Management and Development Section of the Municipal Agriculture Office. Sub-section 1.2. The sum of Two Hundred Fifty Thousand Pesos (P250,000.00) is hereby authorized to be appropriated out of the Agricultural Fund for the organizing and operation of the Municipal Fisheries and Aquatic Resource Management Council to be administered by the Municipal Agriculture Office. Section 2. REPEALING CLAUSE. All Previous ordinances, rules and regulations or parts thereof which are inconsistent with these Ordinances are hereby repealed or modified accordingly. Section 3. SEPARABILITY CLAUSE. If for any reason or reasons any portion or provision of this Ordinance is declared unconstitutional or invalid, the other portions or provisions hereof which are not affected, shall continue to be in full force and effect. Section 4. EFFECTIVITY. This Ordinance shall take effect ten (10) days after a copy thereof is posted in a bulletin board at the entrance and in at least two (2) other conspicuous places of the municipal building and the main features thereof has been published once in a local newspapers of the general circulation within the Municipality. Section 5. DEFINITION Municipal Waters- For the purpose of this Ordinance the words “Municipal Waters” shall include not only streams, lakes and tidal waters within the municipality not being subject or private ownership and not comprised within the national parks, public forests, timberlands, forests reserves or fishery reserves, but also marine waters included between two lines drawn perpendicular to the general coastlines from points where the boundary line of the municipality touches the sea at low tide and third line parallel with the general coastlines and nautical mile from such coastline. (Where two municipalities are so situated on the opposite shores that there is less than nautical miles of marine waters between third line shall be a line equivalent from opposite shores of the respective municipalities). Section 6. LICENSE PERMIT/FISHERY GRANT. It shall be unlawful for any person, cooperative, partnership, association or corporation to catch fish other aquatic products by means of nets, traps, or other fishing gears in the municipal waters of this municipality, unless provided with the necessary license permit issued for the purpose by the Municipal Treasurer. It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish corrals or oyster culture beds, or catch “bangus” fry of fries of other species for propagation within the jurisdiction of this Municipality without first securing a municipal grant therefore conferred as provided by law and this Ordinance. Section 7. ELIGIBILITY FOR FISHING AND/OR FISHERY PRIVILEGES. The following are under this ordinance, eligible for fishing and/or fishery privileges: a. Citizens of the Philippines b. Cooperative, partnership, association of corporation duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines, and at least sixty percent (60%) of these capital stock belong to citizens of the Philippines.
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101
It shall be unlawful for person, cooperatives, partnerships, association or corporation not qualified by the law and this Ordinance to the effect, to engage personally or through other persons, in fishing or catching or collecting aquatic products in the municipal waters within the jurisdiction of this Municipality. Section 8. DIVISION AND CLASSIFICATION OF MUNICIPAL WATERS The Municipal Waters within the jurisdiction of this Municipality shall be divided and classified for the grant of the executive fishery privilege for the catching or taking of bangus fry as follows: Sub-section 8.1. For bangus fry catching per season: Zone 1- Pagdalagan-Baccuit Area Zone 2- Taberna-Pudoc Area Zone 3-Pudoc-Payocpoc Norte Este Zone 4- Payocpoc Norte Oeste-Urayong Area
P
25,000.00 40,000.00 40,000.00 25,000.00
P
250.00 150.00 100.00
Sub-section 8.2. For corrals to catch “Ipon” in Bauang River: Zone 1-250m. East of R.R. Bridge Zone 2-250m. East of R.R. Bridge Zone 3-200m. East of Zone 2
Sub-section 8.3. For fishing nets, traps and other gears, the Annual license shall be the following: Cureke/Lambang Liting Tapany Sigay Kar-kar Twad (for Ipon) Quitang (motorized) Panti Motorized boats (for fishing or for recreation) Trawl Tacsay
P
3,000.00 2,000.00 200.00 100.00 100.00 500.00 100.00 80.00 500.00 400.00 300.00
Section 9. ISSUANCE OF INDIVIDUAL LICENSES IN CASE NO BIDDERS OUT TO LEASE FISHING ZONES Sub-section 9.1. Fish corrals erected in the area: Annual Fee Less than 3 meters deep 3 meters deep or more but les than 5 meters 5 meters deep or more but less than 8 meters deep 8 meters deep or more but less than 10 meters deep 10 meters deep or more but less than 15 meters deep 15 meters deep or more but less than 20 meters deep
P
Sub-section 9.2. Fish corrals or fishpens in inlands fresh waters: With an area of less than 500 sq.m. P 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 10,000 sq.m. With an area of 10,000 sq.m. or more
30.00 60.00 200.00 360.00 500.00 800.00
100.00 200.00 300.00 500.00 800.00
Section 10. LICENSE PERMIT. The privilege of catching fish in the municipal waters of this
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municipality with nets, traps or other fishing gears with or without using fishing boats or vessels three tons gross or less shall be granted under ordinary license permit of the corresponding license permit fee required therefore in the following: GENERAL SCHEDULE FOR LICENSE FEE Items No.
1. a b c d e f 2. a b c 3. a b c d e f g 4 a b c d e f g h i j k l
Kinds of fishing gear (such as nets, traps of other fishing gears) (Vernacular in Bicol, Cebu, Palawan) Bancuerna Pabbas Pangki Largaret Sarap Panaapao Fishermen using Hook and Line Without light With torch used in fishing With “Petromax” used in fishing Fishermen using traps Ansag Antol Bobo Big (Panggal) Bobo Small Dumpil Kulong Pasgong Fishermen using other fishing gears Pahan Baingg Panti Bitana Bacatot Padarao Sahid Laya Anud Sangiwsiw Patuayan Likayan Lukob
License fee per reasonable license fees of not more than P50.00 P
30.00 30.00 30.00 30.00 30.00 20.00
P
5.00 8.00 12.00 P
P
8.00 8.00 8.00 4.00 12.00 8.00 8.00 20.00 20.00 10.00 15.00 50.00 6.00 6.00 6.00 6.00 20.00 20.00 12.00
Section 11. TIME OF PAYMENT: a. Unless otherwise provided in this Article, the fees imposed herein shall accrue on the first (1st) day of January of each year and the same shall be paid within the first twenty (20) days of January of each year. b. The payment of the amount of accepted bidders, in cases of public bidding of municipal fisheries, shall be governed by the provisions of this Article and the terms and conditions contained in the notice of Bid. Section 12. ADMINISTRATIVE PROVISIONS: Sub-section 12.1. This Sangguniang Bayan may grant, to the highest qualified bidder the exclusive privilege of gathering “Bangus Fry” or fries of other species, in Municipal Water for a period of exceeding one (1) year. Provided, that these grants of exclusive fishery privilege shall be under such conditions as shall be prescribed by the Secretary of the Natural Resources.
Municipality of Bauang, La Union
103
Sub-section 12.2. Application for exclusive fishing privilege- Application for any of the exclusive fishery privilege mentioned in the preceding section shall be made on official form duly approved by the Sangguniang Bayan. Sub-section 12.3. Whom to submit application- All application shall be forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor. Upon receipt of the application, the Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and that portion or area which is on application is for lease. Sub-section 12.4. Committee on Auction- A committee on auction is hereby created to compose of the Municipal Treasurer, as Chairman and all Members of the Sangguniang Bayan as members. Sub-section 12.5. Publication of Notice- The Committee on auction shall advertise notice for sealed bids for exclusive fishery privilege in an area or zone of the Municipal Waters available for taking or catching “bangus” fry or fries of the other species for propagating by posting said notice in a newspaper published in the locality, if any, for a period of not less than fifteen (15) days. Sub-section 12.6. Time and Place of Auction- The Sangguniang Bayan shall, in a resolution provided for in a notice, call for sealed bids for the exclusive fishery privilege granted under Section 21 (b) of Presidential Decree No. 231, as amended (Local Government Code) and Section 29 of Presidential Decree No. 704, specifying the time and place of auction, the amount to be deposited, before an individual or an entity is entitled to participate, the procedure to be followed by the Committee on Auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by surety company authorized for the purpose in an amount not less than two (2) years rental. Sub-section 12.7. No other fee shall be collected from fishermen duly licensed by other municipality unless the license fee paid by them in that municipality are less than those prescribed above, in which case the difference between the two annual fees may be collected: Provided, further, that fishing boats of more than three tons gross and fishermen licensed by the National Government shall not be subject to the requirements of this Ordinance, especially the payment of municipal license tax fee of charge: Provided, furhtermore, that the residents of this Municipality who have not been granted license for commercial fishing shall be allowed to impose a license for the privilege of gathering marine molluscsa or the shells thereof, for pearling boats and pearl rivers, or for prospecting, collection or gathering sponges or other aquatic products, or for the culture of fishery/aquatic products: Provided, LASTLY, that they shall not fish within two hundred (200) meters from any fish corral operated under exclusive privilege granted by the municipality in accordance with this Ordinance. License permits issued under this section shall be valid for the year in which they are issued. Section 13. RESTORATION. License and permits issued or contracts executed under this Ordinance shall contain provisions to the effect that: Sub-section 13.1. No fish corral or “Baklad” shall be constructed within two hundred (200) meters of another fish corral in marine fisheries or one hundred (100) meters in fresh water fisheries, unless they belong to the same licensee/ grantee, but in no case shall the distance be less than sixty (60) meters previously approved by the Secretary Of Natural Resources. Sub-section 13.2. Fish corrals shall be entirely opened during the close season period or period established by the Honorable Secretary of Natural Resources, for free passage of fishes to enable a considerable number to reach the spawn.
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Sub-section 13.3. Nothing in the license shall be constructed as permitting the lessee or licensee, grantee or permitee to undertake any construction which will obstruct the free navigation in any streams or lake flowing through or adjoining the fish corral, or impede the flow and ebb of the tide to and from the area, wherein the lessee or licensee, grantee or permitee is granted in fishery privilege. Sub-section 13.4. The licensee agrees unconditionally to comply with all the laws, decree, orders, rules and regulations governing fishery code, or which may hereafter be enforced. Sub-section 13.5. The licensee assumes responsibility for any and all the acts of his agents and employees of the contractors connected with his fishing operations. Sub-section 13.6. Failure to pay any fee or file a bond when due as prescribed in the permit, license, contract or regulation shall be sufficient reason for the cancellation of the license, permit or contract. Sub-section 13.7. Trawls and motorist boli-boli of any kind shall not be allowed to catch/operate from fifteen (15) kilometers from the shoreline. Section 14. PENALTY- Any individual or entity found violating Section 7 shall pay a fine of Two Thousand Five Hundred Pesos (P2,500.00), any of the provision of this Ordinance shall punished for each defense by hundred pesos, or imprisonment of not less than ten (10) days but not exceeding six (6) months, or both such fine and imprisonment, in the discretion of the court. Article 68 NEW SCHEDULE OF FEES AND OTHER CHARGES OF THE REVISED IMPLEMENTING RULES AND REGULATIONS (IRR) OF THE NATIONAL BUILDING CODE OF THE PHILIPPINES (PD 1096) 1. Bases of assessment a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. 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 II.G.1. On Fixed Cost Of Construction Per Sq. Meter LOCATION All Cities and Municipalities
GROUP A, B, C, D, E, G, H, I
F
J
3. Construction/addition/renovation/alteration of buildings/structures under Group/s and SubDivisions shall be assessed as follows: a. Division A-1 Area in sq. meters i. Original complete construction up to 20.00 sq. meters ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction iii. Above 20.00 sq. meters to 50.00 sq. meters iv. Above 50.00 sq. meters to 100.00 sq. meters v. Above 100.00 sq. m to 150 sq. meters vi. Above 150.00 sq. meters
Municipality of Bauang, La Union
Fee per sq. meter P 2.00 2.40 3.40 4.80 6.00 7.20
105
Sample Computation for Building Fee for a 75.00 sq. meters floor area: Floor area = 75.00 sq. meters Therefore area bracket is 3.a.iv. Fee = P 4.80/sq. meter Building Fee = 75.00 x 4.80 = P 360.00 b. Division A-2 Area in sq. meters i. Original complete construction up to 20.00 sq. meters ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction iii. Above 20.00 sq. meters to 50.00 sq. meters iv. Above 50.00 sq. meters to 100.00 sq. meters v. Above 150.00 sq. meters
Fee per sq. meter P 3.00 3.40 5.20 8.00 8.40
c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 Area in sq. meters i. Up to 500 ii. Above 500 to 600 iii. Above 600 to 700 iv. Above 700 to 800 v. Above 800 to 900 vi. Above 900 to 1,000 vii. Above 1,000 to 1,500 viii. Above 1,500 to 2,000 ix. Above 2,000 to 3,000 x. Above 3,000
Fee per sq. meter P 23.00 22.00 20.50 19.50 18.00 17.00 16.00 15.00 14.00 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 subarea and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: Sample Computation for Building Fee for a building having a floor area of 3,200 sq.meters: First 500 sq. meters @ 23.00 Next 100 sq. meters @ 22.00 Next 100 sq. meters @ 20.50 Next 100 sq. meters @ 19.50 Next 100 sq. meters @ 18.00 Next 100 sq. meters @ 17.00 Next 100 sq. meters @ 16.00 Next 500 sq. meters @ 15.00 Next 1,000 sq. meters @ 14.00 Last 200 sq. meters @ 12.00
P
11,500.00 2,200.00 2,050.00 1,950.00 1,800.00 1,700.00 8,000.00 7,500.00 14,000.00 2,400.00
Total Building Fee
P
53,100.00
d. Divisions C-2/D-1, 2, 3 Area in sq. meters i. Up to 500 ii. Above 500 to 600 iii. Above 600 to 700 iv. Above 700 to 800 v. Above 800 to 900 vi. Above 900 to 1,000
Municipality of Bauang, La Union
Fee per sq. meter P 12.00 11.00 10.20 9.60 9.00 8.40
106
vii. Above 1,000 to 1,500 viii. Above 1,500 to 2,000 ix. Above 2,000 to 3,000 x. Above 3,000
7.20 6.60 6.00 5.00
NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule. 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. Electrical Fees The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a. Total Connected Load (kVA) Fee i. 5 kVA or less ii. Over 5 kVA to 50 kVA iii. Over 50 kVA to 300 kVA iv. Over 300 kVa to 1,500 kVA v. Over 1,500 kVA to 6,000 kVA vi. Over 6,000 kVA
P 200.00 P 200.00 + P 20.00/kVA 1,100.00 + 10.00/kVA 3,600.00 + 5.00/kVA 9,600.00 + 2.50/kVA 20,850.00 + 1.25/kVA
NOTE: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Fee i. 5 kVA or less P 40.00 ii. Over 5 kVA to 50 kVA P 40.00 + P 4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVa to 1,500 kVA 720.00 + 1.00/kVA 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 ii. Guying Attachment
P P
30.00/pole 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 Residential Commercial/Industrial Institutional e. Formula for Computation of Fees
Electric Meter
Wiring Permit Issuance
P 15.00 60.00 30.00
P 15.00 36.00 12.00
The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule. f. Forfeiture of Fees
Municipality of Bauang, La Union
107
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 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. 5. Mechanical Fees a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage), per ton or fraction thereof P 40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a 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, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.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 5.a.ii.): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, for compressors above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.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 ii. Escalator and moving walks up to to 20.00 lineal meters or fraction thereof iii. Every lineal meter or fraction thereof in excess of 20.00 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. Elevators, per unit: i. Motor driven dumbwaiters ii. Construction elevators for material iii. Passenger elevators iv. Freight elevators v. Car elevators d. Boilers, per kW: i. Up to 7.5 kW ii. Above 7.5 kW to 22 kW iii. Above 22 kW to 37 kW iv. Above 37 kW to 52 kW
Municipality of Bauang, La Union
P
10.00 20.00 10.00 200.00 20.00 40.00 5.00
P
P
600.00 2,000.00 5,000.00 5,000.00 5,000.00 500.00 700.00 900.00 1,200.00
108
v. Above 52 kW to 67 kW vi. Above 67 kW to 74 kW vi. Every kW or fraction thereof above 74 kW
1,400.00 1,600.00 5.00
NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (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. e. Pressurized water heaters, per unit 200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof 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 50 kW up to 100 kW iii. Every kW above 100 kW
P 60.00 4.00 P
25.00 20.00 3.00
P P
20.00 100.00
P
4.00
P
10.00 12.00 3.00
P
60.00
Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof
P
60.00
o. Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal metes or fraction thereof p. Weighing Scale Structure, per ton or fraction thereof
P P
10.00 50.00
i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet j. Gas Meter, per unit k. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher l. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW: i. Up to 50 kW ii. Above 50 kW to 100 kW iii. Every above 100 kW or fraction thereof m. Pressure Vessels, per cu. meter or fraction thereof n. Other Machinery/Equipment for commercial/
NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. 6. 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
Municipality of Bauang, La Union
P
7.00 3.00 3.00 7.00 2.00
109
vi. Each shower head
2.00
c. Special Plumbing Fixtures: i. Each slop sink ii. Each urinal iii. Each bath tub iv. Each grease trap v. Each garage trap vi. 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 d. Each water meter i. 12 to 25 mm ∅ ii. Above 25 mm ∅ e. Construction of septic tank, applicable in all Groups i. Up to 5.00 cu. meters of digestion chamber ii. Every cu. meter or fraction thereof In excess of 5.00 cu. meters
P
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
P
24.00 7.00
7. 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
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, cellsites, 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 per location c. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding 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 electronicallycontrolled apparatus or devices, whether located indoor or outdoors
P
2.40 per port
1, 000.00
10.00 per unit
d. Electronics and communications outlets
Municipality of Bauang, La Union
110
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. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.), electronics fire alarm (including early-detection systems, smoke detectors, etc.), sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected
P
2.40 per termination
f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities
P 1,000.00 per location
g. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception
P 1,000.00 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
P
20.00
i. Poles and attachment: i. Per Pole (to be paid by pole owner) ii. Per attachment (to be paid by any entity who attaches to the pole of others) j. Other types or electronics or electronicallycontrolled device, apparatus, equipment, instrument or units not specifically identified above
20.00
P
50.00 per unit
8. 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 girts, whichever applies. c. Bank and Records Vaults with interior volume up to 20.00 cu. meters i. In excess of 20.00 cu. Meters
P
20.00 8.00
d. Swimming Pools, per cu. meter or fraction thereof:
Municipality of Bauang, La Union
111
i. GROUP A Residential ii. Commercial/Industrial GROUPS B, E, F, G iii. Social/Recreational/Institutional GROUPS C, D, H, I 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: (a) Per unit or fraction thereof (b) Residential GROUP A (c) GROUP B, E, F, G, (d) GROUP C, D, H, e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof ii. Provided, that the minimum fee shall be
P
3.00 36.00 24.00
P
60.00 6.00 18.00 12.00
P
3.00 48.00
f. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupancy Support i. Single detached dwelling units P ii. Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height
SelfSupporting 500.00
(Trilon Guyed) P 150.00
2,400.00
240.00
(a) Every meter or fraction thereof in excess of 10.00 meters
120.00
12.00
iii. Educational/Recreational//Institutional (Groups C, D, H, I) up to 10.00 meters in height
1,800.00
120.00
(a) Every meter or fraction thereof in excess of 10.00 meters
120.00
12.00
g. Storage Silos, up to 10.00 meters in height i. Every meter or fraction thereof in excess of 10.00 meters ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this Schedule
P
2,400.00 150.00
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 ii. chimney up to 10.00 meters in height, measured from the base
12.00 48.00
(a) Every meter or fraction thereof in excess of 10.00 meters i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of volume
2.00 P
12.00
k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters i. Every cu. m or fraction thereof in excess of 2.00 cu. Meters ii. For all other than Groups A and B
Municipality of Bauang, La Union
48.00
12.00 P
12.00
112
up to 10.00 cu. meters (a) Every cu. meter or fraction thereof in excess of 10.00 cu. meters l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume m. Construction of reinforced concrete or steel tanks except for Commercial/Industrial Use: i. Above ground, up to 10.00 cu. meters Every cu. m or fraction thereof in excess of 10.00 cu. meters ii. Underground, up to 20.00 cu. meters Every cu. meter or fraction thereof in excess of 20.00 cu. meters n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: i. Underground, per cu. meter or fraction thereof of excavation ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above. n. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: i. Construction of permanent type ii. Construction of temporary type 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 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of built-up area. iii Totally enclosed mausoleums, per sq. meter of floor area iv. Totally enclosed mausoleums, per sq. meter of floor area v. Columbarium, per sq. meter 9. Accessory Fees a. Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters i. Every meter or fraction thereof in excess of 10.00 meters
480.00 24.00 P
7.00
P
480.00 480.00 540.00 24.00
P
3.00 3.00
P
10.00 5.00 24.00
P
5.00 5.00 12.00 5.00 18.00
P
24.00 2.40
P
200.00 3.00
b. 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&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 (c) Issuance of GP & EP,
Municipality of Bauang, La Union
113
valid only for thirty (30) days or superseded upon issuance of Building Permit (d) Per cu. meter of excavation for foundation with basement (e) Excavation other than foundation or basement, per cu. Meter (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment c. Fencing Fees: i. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof ii. In excess of 1.80 meters in height, per lineal meter or fraction thereof iii Made of indigenous materials, barbed, chicken or hog wires, per linear meter
50.00 4.00 3.00
250.00 P
4.00 2.40
d. Construction of Pavements, up to 20.00 sq. meters e. 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 f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month i. Every sq. meter or fraction thereof in excess of 20.00 sq. meters g. 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 10.00 meters h. Sign Fees: i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area (a) Every sq. meter or fraction thereof in excess of 4.00 sq. meters ii. Installation Fees, per sq. meter or fraction thereof of display surface: Type of Sign Display Neon Illuminated Others Painted-on
Business Signs P 36.00 24.00 15.00 9.60
3.00
P
24.00
P
3.00
P
240.00
P
12.00
P
150.00 12.00
P
120.00 24.00
Advertising Sign P 52.00 36.00 24.00 18.00
iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Neon Illuminated Others Painted-on
Municipality of Bauang, La Union
Business Signs P 36.00, min. fee shall be P 124.00 P 18.00, min. fee shall be P 72.00 P 12.00, min. fee shall be P 40.00 P 8.00, min. fee shall be P 30.00
Advertising Sign P 46.00, min. fee shall be P 200.00 P 38.00, min. fee shall be P 150.00 P 20.00, min. fee shall be P 110.00 P 12.00, min. fee shall be P 100.00
114
i. Repairs Fees: i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups 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
P
5.00
5.00
iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (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) j. Raising of Buildings/Structures Fees: i. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. k. Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved: i. Buildings in all Groups per sq. meter floor area
P
ii. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences
3.00
4.00
iii. Structures of up to 10.00 meters in height
800.00
(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
(a) Every cu. meter or portion thereof in excess of 3.00 cu. Meters
50.00
v. Moving Fee, per sq. meter of area of building/ structure to be moved 10. Certificates of Use or Occupancy (Table II.G.1. for fixed costing) a. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 ii. Costing more than P150,000.00 up to P400,000.00 iii. Costing more than P400,000.00 up to P850,000.00 iv. Costing more than P850,000.00 up to P1,200,000.00 v. Every million or portion thereof in excess of P1,200,000.00
Municipality of Bauang, La Union
3.00
P
100.00 200.00
P
400.00 800.00 800.00
115
b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: i. Costing up to P150,000.00 P ii. Costing more than P150,000.00 up to P400,000.00 iii Costing more than P400,000.00 up to P850,000.00 iv. Costing more than P850,000.00 up to P1,200,000.00 v. Every million or portion thereof in excess of P1,200,000.00 c. Divisions C-1, 2/D-1, 2, 3 Buildings: i. Costing up to P150,000.00 ii. Costing more than P150,000.00 up to P400,000.00 iii. Costing more than P400,000.00 up to P850,000.00 iv. Costing more than P850,000.00 up to P1,200,000.00 v. Every million or portion thereof in excess of P1, 200,000.00 d. Division J-I Buildings/structures: i. With floor area up to 20.00 sq. meters ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters iii With floor area above 500.00 sq. meters up to 1,000.00 sq. meters iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq. meters With floor area above 10,000.00 sq. meters
P
200.00 400.00 800.00 1,000.00 1,000.00 150.00 250.00 600.00 900.00 900.00
P
50.00 240.00 360.00 480.00 200.00 2,400.00
e. Division J-2 Structures: i. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii Towers such as for Radio and TV transmissions, 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) First 10.00 meters of height from the ground (b) Every meter or fraction thereof in excess of 10.00 meters f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected
P
800.00 50.00
P
5.00
P
120.00
11. Annual Inspection Fees a. Divisions A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspections. ii. If the owner request inspections, the fee for each of the services enumerated below is
Municipality of Bauang, La Union
116
Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistive Requirements b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/ H-1, 2, 3, 4/ and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: i. Appendage of up to 3.00 cu. meters/unit ii. Floor area to 100.00 sq. meters iii Above 100.00 sq. meters up to 200.00 sq. meters iv. Above 200.00 sq. meters up to 350.00 sq. meters v. Above three hundred 350.00 sq. meters Up to 500.00 sq. meters vi. Above 500.00 sq. meters up to 750.00 sq. meters vii. Above 750.00 sq. meters up to 1,000.00 sq. meters viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters c. Divisions C-1, 2, Amusement Houses, Gymnasia and the like: i. First class cinematographs or theaters ii. Second class cinematographs or theaters iii Third class cinematographs or theaters iv. Grandstands/Bleachers, Gymnasia and the like d. Annual plumbing inspection fees, each plumbing unit
P
150.00 120.00 240.00 80.00 720.00 960.00 1,200.00 1,200.00
P
1,200.00 720.00 520.00 720.00
P
60.00
P
25.00 20.00 15.00 10.00 5.00
P
40.00
e. Electrical Inspection Fees: i. A one time electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. ii. Annual Inspection Fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity (b) Above 100 tons up to 150 tons (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 ii. Air Conditioning Systems: Window type air conditioners, per unit iii. Packaged or centralized air conditioning systems: (a) First 100 tons, per ton (b) Above 100 tons, up to 150 tons per ton (c) Every ton or fraction thereof above 500 tons iv. Mechanical Ventilation, per unit, per kW: (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 (b) Funiculars, per kW or fraction thereof (c) Per lineal meter or fraction thereof of travel (d) Cable Car, per KW or fraction thereof (e) Per lineal meter of travel
Municipality of Bauang, La Union
25.00 20.00 8.00 P
10.00 50.00 20.00
P
120.00 50.00 10.00 25.00 2.00
117
vi. Elevators, per unit: (a) Passenger elevators (b) Freight elevators (c) Motor driven dumbwaiters (d) Construction elevators for materials (e) Car elevators (f) Every landing above first five (5) landings for all the above elevators vii. Boilers, per unit: (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 viii. Pressurized Water Heaters, per unit ix. Automatic Fire Extinguishers, per sprinkler head x. 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 kWP 2.00 xi. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 kW (b) Above 50 kW up to 100 kW (c) Every kW or fraction thereof above 100 kW xii. Compressed air, vacuum, commercial/ institutional/industrial gases, per outlet xiii. Power piping for gas/steam/etc., per lineal meter or fraction thereof or per cu. meter or fraction thereof, whichever is higher xiv. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like, (a) Per unit, up to 10 Kw (b) Every kW above 10 kW xv. Other machineries and/or equipment for commercial/ industrial/institutional use not elsewhere specified, per unit: (a) Up to ½ kW (b) Above ½ 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 or fraction thereof xvii. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter
Municipality of Bauang, La Union
P
500.00 400.00 50.00 400.00 500.00 50.00
P
400.00 550.00 600.00 650.00 800.00 900.00
P
4.00 120.00
P
2.00
P
55.00 90.00
P
15.00 10.00 2.40
P
10.00
P
2.00
100.00 3.00
P
8.00 23.00 39.00 55.00 80.00 4.00
P
40.00
118
or fraction thereof P 2.40 xviii. Weighing Scale Structure, per ton or fraction thereof P 30.00 xix. Testing/Calibration of pressure gauge, per unit P 24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 xx. Every mechanical ride inspection, etc., used in amusement centers of fairs, such as ferris wheel, and the like, per unit P 30.00 g. Annual electronics inspection fees shall be the same as the fees in Section 7. of this Schedule. 12. Certifications: a. Certified true copy of building permit b. Certified true copy of Certificate of Use/Occupancy c. Issuance of Certificate of Damage d. Certified true copy of Certificate of Damage e. Certified true copy of Electrical Certificate f. Issuance of Certificate of Gas Meter Installation g. Certified true copy of Certificate of Operation h. Other Certifications
P
50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
NOTE: The specifications of the Gas Meter shall be: Manufacturer………………………………………………….. Serial Number………………………………………………… Gas Type………………………………………………………. Meter Classification/Model…………………………………… Maximum Allowable Operating Pressure – psi (kPa)……… Hub Size - mm (inch)………………………………………… Capacity - m3/hr. (ft3/hr.)………………………………………
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS Article 69. Collection and Accounting of Municipal Taxes and Other Impositions Section 1. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. Section 2. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. Section 3. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. Section 4. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
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Section 5. Interest on Unpaid Tax, Fees and Charges. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the 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 at the rate not to exceed 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. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. Section 6. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. Section 7. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. Section 8. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. Section 9. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. Section 10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of 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.
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For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. Section 11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. Section 12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten percent (10%) every five (5) years.
ARTICLE 70. CIVIL REMEDIES FOR COLLECTION OF REVENUES Section 1. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide 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 subject to lien but upon also 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 2. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through 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 rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. Section 3. Distrait of Personal 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 Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject 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 case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of 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 goods, chattels or effects distrained, a copy of
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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) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer 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 same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal 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 local government unit concerned 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 canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal 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 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 representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount de, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. 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 Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property.
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A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal 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 public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, 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 municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, 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 Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal 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 Municipal Treasurer or his representative. The Municipal 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 and other related surcharges, interests, and penalties.
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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. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal 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, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipality 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 cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality 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 representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1.
Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2.
One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation;
3.
His necessary clothing, and that of all his family;
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4.
Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
5.
Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
6.
The professional libraries of doctors, engineers, lawyers and judges;
7.
One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
8.
Any material or article forming part of a house or improvement of any real property. ARTICLE 71. TAXPAYER'S REMEDIES
Section 1. Periods 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 five (5) 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 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 and charges assessed before the effectivity of the LGC of 1991 may be assessed 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 requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and The taxpayer is out of the country or otherwise cannot be located.
3.
Section 2. Protest of Assessment. When the Municipal 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, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the
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assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixtyday period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. Section 3. Claim for Refund of 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 with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. Section 4. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.
ARTICLE 72. MISCELLANEOUS PROVISIONS Section 1. Power to Levy Other taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. Section 2. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. Section 3. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. Section 4. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. Section 5. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, 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, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials
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prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII. GENERAL PENAL PROVISIONS Section 1. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P2,500.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committee by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX. FINAL PROVISIONS Section 1. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. Section 2. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. Section 3. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. Section 4. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. (b) The tax on special levy shall be collected upon enactment by Sangguniang Bayan of an enabling ordinance. Section 5. Effectivity. This Ordinance shall take effect on January 1, 2009. Enacted, November 4, 2008.
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VERONICA T. BERNARDO Sangguniang Bayan Member
GABRIEL A. SOTTO Sangguniang Bayan Member
NOEL T. GALLARDO Sangguniang Bayan Member
ERNESTO O. GAGTAN Sangguniang Bayan Member
NAPOLEON C. DUMO Sangguniang Bayan Member
ABRAHAM B. RIMORIN Sangguniang Bayan Member
MARLINA A. MONTAÑEZ President, Liga ng mga Barangay
MA. LOURDES G. PULANCO President, SK federation
Certified correct:
BONIFACIO G. MALINAO Municipal Mayor/Presiding Officer
Attested by:
ROSALIE J. DOUT Secretary to the Sanggunian
Approved: ROBERT P. DE GUZMAN Municipal Mayor
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