November 14, 2016

Sponsored by Councilors Henry C. Medina and Mark Anthony G. Santos

Co-Sponsored by Councilors Carlo R. Aguilar, Filemon C. Aguilar III, Florante S.

dela Cruz, Danilo V. Hernandez, Alfredo L. Miranda, Buenaventura F. Quilatan,
Rubymar M. Ramos, Bonifacio C. Riguera, Renan H. Riguera, Ignacio B. Sangga
and Rogelio M. Alejandro

LAS PIÑAS CITY ORDINANCE NO. 1373-16

AN ORDINANCE ENACTING THE 2016 REVENUE CODE OF THE CITY OF

LAS PIÑAS

WHEREAS, Article IV Section 8, Paragraph 2 (bb) of Republic Act No.

8251 otherwise known as the "Charter of the City of Las Piñas," states that,
"Subject to the provisions of Book II of Local Government Code and applicable
laws and upon the majority vote of all the members of the Sangguniang
Panlungsod, enact ordinances levying taxes, fees and charges, prescribing the rate
thereof for the general and specific purpose, and granting tax exemptions,
incentives or relief"; and Paragraph 3 (aa) "Fix and impose reasonable fees and
charges for all services rendered by the City Government to private persons or
entities";

WHEREAS, Section 129 of Republic Act No. 7160, otherwise known as

the "Local Government Code of 1991" states that, "Each local government unit
shall exercise its power to create its own sources of revenue and to levy taxes, fees
and charges subject to the provisions herein, consistent with the basic policy of
local autonomy";

WHEREAS, Section 191, of the same Code, provides that, "The local
government units shall have the authority to adjust the tax rates as prescribed
herein not often than once every five (5) years, but in no case shall such
adjustment exceed ten percent (10%) of the rates fixed under this code";

WHEREAS, Section 151, also of the same Code, states that, "The rates of
taxes that the City may levy may exceed the maximum rates allowed for the
province or municipality by not more than 50% except the rates of professional
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 and amusement taxes";

WHEREAS, Municipal Ordinance No. 104-92, Series of 1992, otherwise

known as the "Revenue Code of the Municipality of Las Piñas" was enacted by the
Sangguniang Bayan on December 15, 1993 and was amended by Municipal
Ordinance No. 277-96, entitled: "An Ordinance Amending Certain
Provisions/Sections of Municipal Ordinance No. 104-92" on July 5, 1996, and was
further amended by the enactment of City Ordinance No. 539-01 Series of 2001,
on November 21, 2001;

WHEREAS, there is a need to update the twenty-four (24)-year-old

Business Tax Rates as per Municipal Ordinance No. 104-92 and fifteen
(15)-year-old Regulatory Fees and User Charges as per City Ordinance No.
539-01, Series of 2001, to meet the demands of improved social services for the
people and the increasing expenditures on infrastructure facilities for education
health, traffic, environment and waste management, disaster risk reduction
management, livelihood trainings and development, and programs for the informal
sectors.

NOW, THEREFORE:

BE IT ORDAINED, as it is HEREBY ORDAINED by the Sangguniang

Panlungsod of Las Piñas, in session duly assembled, that:

CHAPTER I

General Provisions

SECTION 1. Title. — This Code shall be known as the REVENUE

CODE OF THE CITY OF LAS PIÑAS OF 2016.

SECTION 2. Scope. — This code shall govern the taxing and revenue
raising powers of the City of Las Piñas as geographically defined under existing
laws.

CHAPTER II

Definition of Terms

SECTION 3. Definition of Terms. —

1. Agricultural Product — include and refers to the yield of the soil

such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco root crops,
vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish;
poultry; and livestock and animals products, whether in their original form or not.

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 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.

Agricultural products as defined include those that have undergone 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.

2. Actual Use — the purpose for which the real property is principally or
predominantly utilized by the person in possession thereof.

3. Advertising Agency — includes all persons who are engaged in

business of advertising for others by means of billboards, posters placards, notices
signs, directories, pamphlets, leaflets, handbills electric or neon lights airplanes,
balloons or media, whether in pictorial or reading form.

4. Amusement — is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime or fun.

5. 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 shows or performances. They also include those
places where one seeks admission to entertain himself by direct participation.

6. Assessed Value — the fair market value of the real property

multiplied by the assessment level. It is synonymous to taxable value.

7. Assessment — refers to the act or process of determining the value of

the real property, or portion thereof subject to tax, including the discovery listing,
classification and appraisal of the property.

8. Assessment Level — the percentage applied to the market value of a

real property to determine its assessed or taxable value.

9. Banks and other Financial Institutions — include banks, offshore

banking non-bank financial intermediaries, lending investors finance and
investment companies, investment houses pawnshops, money shops, insurance
companies, stock markets stock brokers and dealers in securities and foreign
exchange including pre-need companies, as defined under applicable law, or rules
and regulations.
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 10. Bar — includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where hired hostesses and/or waitresses are
employed; and where customers may dance to music not rendered by a regular
dance orchestra or musicians hired for the purposes; otherwise, the place shall be
classified, as a dance hall or night or day club. A cocktail lounge or beer garden is
considered a bar even if there are no hostesses or waitresses to entertain customers.

11. Boarding House — includes any house where people receive regular
meal when staying therein for a fee or where boarders are accepted for
compensation by the week or by the month or where meals are served to boarders
only. A pension inn (or pension house) shall be considered a boarding house
unless, by the nature of its services and facilities, it falls under another
classification.

12. 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 (200) gauge liters.

13. Building — all kinds of structure more or less permanently attached to

a piece of land excluding those which are merely super-imposed on the soil.

14. Business — means trade or commercial activity regularly engaged in

as a means of livelihood with a view to profit.

15. Business Agent (Agente de negocio) — 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.

16. Business Center — a place for business transactions; a place for

transacting business as well as collecting, advertising, purchasing a product or
service.

17. Cabaret/Dance Hall — includes any place or establishment where

dancing is permitted to the public in consideration of any admission, entrance, or
any other fee paid on, before, or after the dancing, and where professional
hostesses or dancers are employed.

18. Calibration — shall herein refer to the act, method, or process of (1)
testing the accuracy of a dispensing pump meter in delivering gasoline; or (2)
measuring that the actual quantity of gas being dispensed is within the tolerable
minimum quantity as determined under Department of Energy (DoE) Rules and

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 Circulars.

19. Call Center — refers to the telecommunication business dealing with

customers' phone calls: a place that handles high-volume incoming telephone calls
on behalf of a large organization; a functional area within an organization or an
outsourced, separate facility that exists solely to answer inbound or place outbound
telephone calls. Usually refers to a sophisticated voice operations center that
provides a full range of high-volume, inbound or outbound call-handling service,
including customer support operator service directory assistance, multilingual
customer support, credit service card service, inbound and outbound telemarketing
interactive voice response and web-based services.

20. Calling — means one's regular business, trade, profession, vocation or

employment which does not require the passing of an appropriate government
board or bar examination, such as professional actors and actresses, hostess,
masseurs, commercial stewards and stewardess, etc.

21. Capital Investment — is the capital which a person puts in any

undertaking or which he contributes to the common stock of a partnership
corporation or any other juridical entity or association.

22. Carinderia — refers to any public eating place where food already
cooked are served at a price.

23. Cell Site — is a term used to describe a site where antennas and
electronic communications equipment are placed on a radio mast or tower to create
a cell in a cellular network. A cell site is composed of a tower or other elevated
structure for mounting antennas, and one or more sets of transmitter/receivers
transceivers, digital signal processors, control electronics, a GPS receiver for
timing regular and backup electrical power sources, and sheltering. A "cell site" is
synonymous to a "cell tower" although many cell site antennas are mounted on
buildings rather than as towers.

24. Charges — refers to the pecuniary liability, as rents or fees against

persons or property.

25. 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.

26. Cold Storage — the storage of things or foods in artificially cooled

place for preservation.

27. Collecting Agency — includes any person, other than a practicing

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 attorney-at-law, engaged in the business of collecting or suing debts or liabilities
placed in his hands, for said collection or suit, by subscribers or customers
applying and paying therefore.

28. Commissary — a store for equipment, food supplies, food production,

grocery items exclusive for food chain or restaurant and the likes.

29. Construction Contractor — shall refer to the principal contractor

who has direct contract with the contractee for a specific domestic project.

30. Contractor — is any person, natural or juridical, not subject to

professional tax, whose activity consists essentially of the sale of all kinds of
services for a fee, regardless or 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.

As used in this Section, the term "contractor" shall include general

engineering, general building and specialty contractors as defined under applicable
laws; filling, demolition and salvage work 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 power;
proprietors or operators of smelting plants; engraving plating and plastic
lamination establishments; proprietors or operators of furniture shops and
establishments for planning or surfacing or recutting of lumber, and sawmills
under contract to saw or cut logs belonging to others; proprietors or operators of
dry cleaning or dyeing establishments, steam laundries and laundries using
washing machines; proprietors or 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 contrivance, proprietors or operators of
establishments or lots for parking space purposes, proprietors or operators of tailor
shops, dress shops, milliners and hatters beauty parlors barbershops, massage
clinics, sauna, Turkish and Swedish baths slenderizing and building saloons and
similar establishments; photographic studios; funeral parlors; 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 sale and which is not
devoted principally to the publication of advertisements; business agents private
detective or watchman agencies commercial and immigration brokers, and
cinematographic film owners, lessors and distributors.

31. Corporation — juridical persons established under the Corporation

Code and regulated by the Securities and Exchange Commission with a

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 personality separate and distinct from that of its stockholders.

It also includes partnerships, no matter how created or organized joint-stock

companies, joint accounts (cuentas en participacion) associations or insurance
companies but does not include general professional partnerships and a joint
venture or consortium formed of the purpose of undertaking construction projects
or engaging in petroleum, coal, geothermal and other energy operations pursuant
to an operating or consortium agreement under a service contact with the
government. General Professional partnership are partnerships formed by persons
for the sole purpose of exercising their common profession, or 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.

32. Countryside and Barangay Business Enterprise — refers to any

business entity, association or cooperative registered under the provisions of
Republic Act No. 6810, otherwise known as "Magna Carta for Countryside and
Barangay Business Enterprise."

33. Dealer — is 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.

34. Dealer in Securities — includes all persons who for their own
account are engaged in the sale of stocks, bonds, exchange, bullion coined money,
bank notes, promissory notes, or other securities. It shall also include pre-need
companies or those engaged in the sale of educational plans, health care plans
memorial plans, etc.

35. Distributor — A person or a firm, especially a wholesaler, who

distributes merchandise to retailers, usually within a specified geographic area,
who is also involved in the delivery of goods from the producers to the consumers
including such items as sales methods.

36. Domestic Construction Project — refers to a project bided out and

implemented within the territorial jurisdiction of the Philippines by any foreign or
domestic contractor.

37. Economic Life — the estimated period over which it is anticipated

that a machinery or equipment may be profitably utilized.
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 38. E-Commerce — it is generally used to cover the distribution
marketing, sale or delivery of goods and services by electronic means.

39. Exhibit and Event Organizer — is any person, company, or entity

who shall be responsible in organizing, arranging sponsoring and in taking control
and acting for any and all organizations, exhibits or institutions, including the
officers, agents and/or employees thereof, on all aspects of the management or an
exhibit.

40. Exporter — means any person who is engaged in the business of

exporting articles or goods of any kind from the Philippines for sale or
consumption abroad.

41. Fair Market Value — the price at which a real property or

commodity may be sold by a seller who is not compelled to sell and be purchased
by a buyer who is not compelled to buy.

42. Fee — means a charge fixed by law or ordinance for the regulation or
inspection of a business or activity.

43. Franchise — is a right or privilege, effected with the public interest

which is conferred upon private persons or corporations, under such terms and
conditions as the government and its political subdivisions may impose in the
public welfare, security and safety.

44. General Building Contractor — is a person whose principal

contracting business is in connection with any structure built, being built, or to be
built for the support, shelter and enclosure of persons, animals, chattels or movable
property of any kind requiring in its construction the use of more than two
unrelated building trades or crafts, or to do or superintend the whole or any part
thereof. Such structure includes sewers and sewerage disposal plants and systems,
parks, playgrounds and other recreational works, refineries, chemical plants and
similar industrial plants requiring specialized engineering knowledge and skill
powerhouses, power plants and other utility plants and installation, mines and
metallurgical plants, cement and concrete works in connection with the above
mentioned fixed works. A person who merely furnishes materials or supplies
without fabricating them into or consuming them in the performance of the work
of the general building contractor does not necessarily fall within this definition.

45. General Engineering Contractor — is a person whose principal

contracting business is in connection with fixed works requiring specialized
engineering knowledge and skill, including the following divisions or subjects;
irrigation drainage, water power water supply, flood control, inland waterways

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 harbors, docks and wharves, shipyards and ports, dams hydroelectric projects,
levees river control and reclamation works, railroads, highways streets and roads,
tunnels, airports and airways, waste reduction plants bridges, overpasses,
underpasses and other similar works pipelines and other systems for the
transmission of petroleum and other liquid or gaseous substances, land-leveling
and earth-moving projects, excavating, grading trenching paving and surfacing
works.

46. Gross Receipts or Sales — the total amount of money or its

equivalent representing the contract price, compensation or service fee, including
the amount charged on materials supplied with the services and deposits or
advance payments actually or constructively received during the taxable quarter
for the services performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales returns, excise tax and value
added tax.

47. Holding Company — a controlling company that has one or more

subsidiaries and confines its activities primarily to their management.

48. Hotel — includes any house or buildings or portion thereof in which

any person or persons may be regularly harbored or received as transients or
guests. A hotel shall be considered as living quarters and shall have the privilege
to accept any number of guests therein.

49. Improvement — a valuable addition made to a real property or

amelioration in its condition, amounting to more than a mere repair or replacement
of parts involving capital expenditures and labor which is intended to protect or
enhance its value, beauty, or to utility or to adapt it for new or further purposes.

50. Importer — means any person who brings articles, good wares or
merchandise of any kind of 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 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.

51. Independent Wholesaler — means a person other than a

manufacturer producer or importer who buys commodities for resale to persons
other than the end-users, regardless of the quantity of transaction.

52. Information Technology — may be defined as the collective term for

various technologies involved in the processing and transmitting of information
which include computing, multimedia, telecommunications, microelectronics and
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 their interdependencies. The term Information Technology (IT) offering services
both in the domestic and international market shall include IT project
management, applications, systems development, applications services providers,
web development management, database design and development, computer
net-working and data communications, software development and application
(includes programming and adaptation of system software, middleware application
software, for business, media, e-commerce, education, entertainment and all other
programs interdependent of this technology) and ICT facilities
operations/management.

Information Technology — Enabled Services refer to business lines that

can be transformed through information technology. These include activities such
as business process outsourcing and shared services, engineering and design,
animation and content creation knowledge management, remote education, market
research, travel services, finance and accounting services, human resources
services and other administrative services (includes call centers; purchasing, data
encoding, transcribing and processing; directories) and all future programs
interdependent of this technology. Information Communications Technology are
support activities such as research and development of high-value-added ICT
products and services, education and manpower development in ICT, incubation of
IT services providers, provision for Internet services and community access. These
support activities also include content development for multi-media or Internet
purposes knowledge-based and computer enabled support services like
engineering and architectural design services and consultancies, business process
outsourcing like e-commerce, and all other future programs and activities
interdependent of this technology.

53. Investment Company and Investment House — investment

companies are entities primarily engaged in investing, reinventing trading in
securities. An investment house is an enterprise engaged in guaranteed
underwriting of securities of another person or enterprise, including securities of
government and its instrumentalities.

54. Joint Venture — is a legal organization that takes the form of a short
term partnership in which the person jointly undertakes a transaction for mutual
profit. Generally each person contributes assets and share risks. Like a partnership
joint ventures can involve any type of business transaction and the "persons"
involved can be individuals, group of individuals, companies or corporations.

55. Levy — means an imposition or collection of an assessment, tax

tribute or fine.

56. Lessor — the owner of real property who rents it to a lessee pursuant

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 to a written lease or contract.

57. Lessee — a person renting real property under a written lease from the
owner (lessor).

58. License or Permit — is a right or permission granted in accordance

with law by a competent authority to engage in some business or occupation or to
engage in some transaction.

59. Lodging House — includes any house or building, or portion thereof,

in which any person or persons may be regularly harbored or received as transients
for compensation.

60. Leasehold Improvements or Tenant's Improvements — are fixed

improvements or additions to land or buildings, installed by and paid for by the
tenant to meet the tenant's needs; typically removable by the tenant upon
expiration of the lease; removal causes no material damage to the real estate.

61. Machinery — refers to machines, equipment, mechanical

contrivances instruments, appliances or apparatus which may or may not be
attached permanently or temporarily, to the real property. It includes the physical
facilities for production, the installations and appurtenant service facilities those
which are mobile, self-powered or self-propelled and those not permanently
attached to the real property which are actually, directly, and exclusively used to
meet the needs of the particular industry business or activity and which by their
very nature and purpose are designed for, or necessary to its manufacturing,
mining logging, commercial, industrial or agricultural purposes. It includes
machinery in residential property.

62. Manufacturer — includes any person who, by physical or chemical

process alters the exterior texture of form or inner substance of any raw material 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 product so as to reduce it to marketable
shape or prepare it for any of the use of industry, or who by any such process
combines any such raw material or manufactured or partially manufactured
products with other materials products of the same or 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 products in their original condition could not have been put, and
who in addition alters such raw materials or manufactured or partially
manufactured products for the purpose of their sale or distribution to others and

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 not for his own use or consumption.

63. Marginal Farmer or Fisherman — refers to an individual engaged

in subsistence farming or fishing which shall be limited to the sale barter or
exchange of agricultural or marine products produced by himself and his
immediate family.

64. Market Value — shall mean the fair and prevailing monetary
consideration that a property owner is willing to part with his/her property but in
no case shall the said consideration be lower than the zonal values prescribed by
competent government agencies for a particular property.

65. Motor Vehicle — refers to 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, fork-lifts,
amphibian trucks, and cranes if not used on public roads vehicles which run only
on rails or tracks, and tractors, trailers, and traction engines of all kinds used
exclusively for agricultural purposes.

66. Multinational Company — shall mean a foreign company or a group

of foreign companies with business establishments in two or more countries.

67. City Waters — includes not only streams, lakes and tidal waters
within the city, not being the subject of private ownership and not comprised
within national parks, public forest, timber lands forest reserves or fishery
reserves, but also marine waters included between two drawn lines drawn
perpendicularly to the general coastline and fifteen (15) kilometers of marine
waters between them, the third line shall be equally distant from opposite shores of
the respective cities.

68. Night or day club — includes any place frequented at nighttime or

daytime as the case may be, where patrons are served food or drinks and are
allowed to dance with their partners or with professional hostesses furnished by
the management.

69. Occupation — refers to one's regular business or employment or an

activity which principally takes up one's time, thought and energy. It includes any
calling, business, trade, or vocation but excludes profession requiring government
examination.

70. Operator — includes the owner, manager, administrator, or any other

person who operates or is responsible for the operation of a business establishment
or undertaking.

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 71. Overseas Construction Project — shall mean a construction project
undertaken by a construction contractor outside the territorial boundaries of the
Philippines, paid for in acceptable freely convertible foreign-currency, as well as
construction contracts dealing in foreign-currency denominated fabrication works
with attendant installation works outside of the Philippines.

72. Partnership — is a juridical person, having a separate legal

personality from that of its members. Partnerships may either be general
partnerships, where the partners have unlimited liability for the debts and
obligation of the partnership, or limited partnerships, where one or more general
partners have unlimited liability and the limited partners have liability only up to
the amount of their capital contributions. It consists of two (2) or more partners.

73. Peddler — means any person who, either for himself or on

commission travels from place to place and sells his goods or offers to sell and
deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a
particular commodity shall be determined from the definition of wholesale dealer
or retail dealer as provided in this Title.

74. Persons — refers to every natural or juridical being, susceptible of

rights and obligations or of being the subject of legal relations.

75. Profession — refers to a calling which requires the passing of an

appropriate government board or bar examination, such as the practice of law,
medicine, public accountancy, engineering, etc.

76. Privately-Owned Public Market — means those market

establishments funded and operated by private persons, natural or juridical, under
government permit.

77. 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.

78. Public Utility — electric power generating and distributing systems,

road rail, air, and water transport, postal, telegraph and radio communications and
water companies, characterized by large investments because their optimum scale
is huge. They are natural monopolies whose prices, profits and efficiency are not
subject to competitive checks and they provide essential services to industries and
constituents. The operations of public utilities are granted through special laws or
ordinances.

79. Real Estate Brokers — includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a compensation or in the
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 expectation or promise or receiving compensation, (1) sells, or offers for sale, buys
or offers to buy lists or solicits for prospective purchasers, or negotiates the
purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans
on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or
exchange of a lease, or rents or places for rent or collects rent from real estate or
improvements thereon; (4) or shall be employed by or on behalf of the owner or
owners of lots or other parcels of real estate at a stated salary or commission, or
otherwise to sell such real estate or any part thereof in lots or parcels. Real estate
salesman means any natural person regularly employed by a real estate broker to
perform in behalf of such broker any or all of the functions of a real estate broker.

80. Real Estate Dealer — includes any person engaged in the business of
buying, selling or exchanging real properties on his own account as a principal and
holding himself out as a full or part time dealer in real estate.

81. Real Estate Developer — refers to any person engaged in the

business of developing real properties into subdivisions, or building houses on
subdivided lots, or constructing, improving and rehabilitating residential or
commercial units, townhouses and other similar units for his own account and
offering them for sales or lease.

82. Real Property — refers to land, building, machinery and other

improvements temporarily or permanently attached to the real property which
form part of the land.

83. Rectifier — comprises every person who rectifies, purifies, or refines

distilled spirits or wines by any person other than by original and continuous
distillation from mash, wort, wash, sap or syrup through continuous closed vessels
and pipes until the manufacture thereof is complete. Every wholesale or retail
liquor dealer who has in his possession any still or mash tub, or who keeps any
other apparatus for the purpose of distilling spirits or in any manner refining
distilled spirits, shall also be regarded as a rectifier and as being engaged in the
business of rectifying.

84. Representative Office — is foreign corporation organized and

existing under foreign laws. It does not derive income from the host country and is
fully subsidized by its head office and must be registered with Securities and
Exchange Commission.

85. Restaurant — refers to any place which provides food to the public
and accepts orders from them at a price. This term includes caterers.

86. Residents — refers to natural persons who have their habitual

residence in the province, city or municipality where they exercise their civil rights
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 and fulfill their civil obligations, and to juridical persons for which the law or any
other provision creating or recognizing them fixes their residence in a particular
province, city or municipality. In the absence of such law, juridical persons are
residents of the province, city or municipality where they conduct their principal
business or occupation.

87. Retail — means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the commodity sold.

88. Retirement of Business — shall mean that business operations are

stopped completely. Any change in ownership, management and/or name of the
business shall not constitute termination. 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 City for record purposes in the
course of the renewal of the permit or license to operate the business.

89. Secretary's Fees — fees collected for services rendered for

verification and/or issuance of records and documents on file in the various offices
of the City government.

90. Shopping Center — means a building, establishment or a place or

parts thereof, leased to at least ten (10) different persons to be used principally by
them separately for selling any article, of commerce of whatever kind or nature.

91. Social/Sports Club — is an establishment which conducts various

kinds of entertainment, sporting contests and has elaborate entertainment
amusement or sports facilities.

92. Software Development — is the efficient application of software

specification, design and implementation technologies to produce a desired
computer process.

93. Sole Proprietorship — is a business structure owned by an individual

who has full control/authority of its own and owns all the assets, personally owes
and answers all liabilities or suffers all losses but enjoys all the profits to the
exclusion of others. A Sole Proprietorship must apply for a Business Name and be
registered with the Department of Trade and Industry-National Capital Region
(DTI-NCR). In the provinces, application may be filed with the extension offices
of the DTI.

94. Specialty Contractor/Subcontractor — is a person whose operations

pertain to the performance of construction work requiring special skill and whose
principal contracting business involves the use of specialized building trades or
crafts.
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 95. Theater or Cinema House — includes any edifice, building or
enclosure where motion pictures are exhibited and/or where operatic or dramatic
performances, presentations or plays, or other show are held.

96. Tiangge or Privilege Store — refers to a store or outlet which does

not have a fixed location and normally are set up in places like shopping malls
hospitals, office building, hotels, villages or subdivisions, churches, parks
sidewalks, street and other public places, for the purposes of selling a variety of
goods/services for a short duration of time or on special events.

97. Telecommunications — The breakthrough in science and technology

in the industry of long distance communications whereby electromagnetic
impulses and signals are transmitted and received through air and sound waves,
fiber optics, radio frequencies, i.e., radio, radar, sonar, televisions telegraphy
telephony, etc.

98. Vessel — includes every type of boat, craft or other artificial

contrivances used, or capable of being used, as a means of transportation on water.

99. Warehouse — any building or portion thereof where goods, wares

merchandise, articles of other personal property are received and stored.

100. 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. It also refers to the selling of goods in large quantities
to be retailed by others.

101. 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 vessels.

102. Regional or Area Headquarters (RHQ) — shall mean an office

whose purpose is to act as an administrative branch of a multinational company
engaged in international trade which principally serves as a supervision
communications and coordination center for its subsidiaries, branches or affiliates
in the Asia-Pacific Region and other foreign markets and which does not earn or
derive income in the Philippines.

103. Regional Operating Headquarters (ROHQ) — shall mean a foreign

business entity which is allowed to derive income in the Philippines by performing
qualifying services to its affiliates subsidiaries or branches in the Philippines, in
the Asia-Pacific Region and in other foreign markets.

CHAPTER III
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 Rules of Construction

SECTION 4. General Rules. — In construing any provision of this

Code, the following rules of construction shall be observed unless inconsistent
with the manifest intent of such provisions or when its application would lead to
absurdity or highly improbable results.

a) Words and Phrases. Words and phrases shall be construed and

understood according to their common and approved usages.
Words and phrases which may require a technical, peculiar or
appropriate meaning under this Code 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 and apply to both male and
female. Every word importing the singular number shall extend
and apply to several persons or things as well. Every word
importing the plural number shall extend and apply to one
person or thing as well.

c) Reasonable Time. In all cases where an act is required to be

done within a reasonable time, the time shall be deemed to
mean such period as may be necessary for the prompt
performance of the act.

d) Computation of Time. The time within an act is to be done as

provided in this Code or in any rule or regulation issued
pursuant thereto, when expressed in days, shall be computed by
excluding the first day and including the last day. If the last day
falls on Sunday or holiday, the same shall be excluded from the
computation and the day following shall be considered the last
day.

e) Conflicting Provision of Sections. If the provisions of

different sections in the same chapter conflict with each other,
the provision of the section which is last in point or sequence
shall prevail.

CHAPTER IV

City Taxes

ARTICLE I
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 Transfer Tax

SECTION 5. Transfer Tax on Real Property Ownership. — There is

hereby imposed a tax on the sale, donation, barter or on any other mode of
transferring ownership or title of "real property" located within the City at the rate
of not more than Fifty Five (55%) percent of one percent (1%) of the total
consideration involved in the acquisition of the property or of the fair market value
in case the monetary consideration involved in the transfer is not substantial
whichever is higher.

SECTION 6. Exemption. — The sale, transfer or other disposition of

real property pursuant to R.A. No. 6657 shall be exempt from this tax.

SECTION 7. Requirements. — The Register of Deeds of the City

shall, before registering any deed of conveyance, require the presentation of the
evidence of payment of the Transfer Tax which is evidenced by the official receipt
issued by the Office of the City Treasurer.

The City Assessor shall likewise (make the same requirement before
cancelling the old tax declaration and before the issuance of a new one in place
thereof) require the presentation of the Official Receipt for the payment of the
Transfer Tax in favor of the City prior to the issuance of a new tax declaration
along with other requirements prescribed by this Code.

SECTION 8. Payment of Tax. — It shall be the duty of the seller,

donor transferor executor or administrator to pay the Transfer Tax herein imposed
within sixty (60) days from the date of the execution of the deed of conveyance.

When the deed of transfer/conveyance was executed and/or the property

owner died but the seller, donor, transferor, executor or administrator failed to pay
the aforementioned transfer tax, the same (tax) shall be computed based on the
current/prevailing market values plus applicable penalties and surcharges
regardless of the date of such transfer and/or death of owner.

SECTION 9. Penalty for Late Payment. — A penalty in the amount of

twenty five (25%) percent of the Transfer Tax due shall be assessed for failure to
pay the transfer tax after the sixty-day period provided for above, plus interest of
two percent (2%) per month of the unpaid Transfer Tax including surcharges, until
such amount is fully paid but in no case shall the total interest on the unpaid
amount or portion thereof exceed thirty six (36) months.

ARTICLE II

Tax on Business of Printing and Publication

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 SECTION 10. Imposition of Tax. — There is hereby imposed a tax on
the business of persons engaged in the printing and/or publication of books cards,
posters, leaflets handbills, certificates, receipts pamphlets, and others of similar
nature at a rate not exceeding Fifty Five (55%) percent of one percent (1%) of the
gross annual receipts for the preceding calendar year.

In the case of a newly started business, the tax on the business shall not
exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the
succeeding calendar year, regardless when the business started to operate, the tax
shall be based on the gross receipts for the preceding calendar year, or any fraction
thereof.

SECTION 11. Exemption. — The receipts from the printing and/or

publishing of books or other reading materials prescribed by the Department or
Education, Culture and Sports as school texts or references shall be exempt from
the tax herein imposed.

SECTION 12. Payment of Tax. — The tax shall be paid to the City
Treasurer or his duly authorized deputies on or before the twentieth of January
each year.

ARTICLE III

Franchise Tax

SECTION 13. Imposition of Tax. — There is hereby imposed a tax on

business enjoying a franchise, notwithstanding any exemption granted by any law
or other special law, at a rate of Fifty Five (55%) percent of one percent (1%) of
the gross annual receipts, which shall include both cash sales and sales on account
realized during the preceding calendar year within its territorial jurisdiction.

In case of newly started business, the tax shall not exceed one-twentieth
(1/20) of one percent (1%) of the capital investment. In the succeeding calendar
year regardless of when the business started to operate, the tax shall be based on
the gross sales or receipts for the preceding calendar year, or fraction thereof.

SECTION 14. Exemption. — Holders of certificates of Public

Convenience for the operation of public utility vehicles are exempt from the
payment of the Franchise Tax.

SECTION 15. Payment of Tax. — The tax shall be paid to the City
Treasurer or his deputies on or before the twentieth day of January each year.

ARTICLE IV

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 Professional Tax

SECTION 16. Imposition of Tax. — There is hereby imposed on any

person engaged in the exercise or practice of his profession requiring government
examination conducted by the Supreme Court of the Philippines or the
Professional Regulations Commission, within Las Piñas City an annual
professional tax as follows:

a) P275.00

b) P200.00 — other professions not covered by Sec. 16 par. (a)

Every person legally authorized to practice his profession shall pay the
professional tax to the City where he practices his profession or where he
maintains his principal office in case he practices his profession in several places;
Provided however that such person who has paid the corresponding professional
tax shall be entitled to practice his profession in any part of the Philippines without
being subjected to any other national or local tax license, or fee for the practice of
such profession.

SECTION 17. Requirements. — Any individual or corporation within

the territorial jurisdiction of Las Piñas City employing a person subject to
professional tax shall require payment by the said person of the tax on his
profession, before employment and annually thereafter.

Any person subject to the professional tax shall write in deeds receipts
prescriptions, reports, books of account, plans and designs, survey and maps, as
the case may be, the number of the official receipt issued for him.

SECTION 18. Time of Payment. — The professional tax shall be paid

annually on or before the thirty-first (31st) day of January. Any person first
beginning to practice a profession after the month of January, must however, pay
the full tax before engaging therein. A line of profession does not become exempt
even if conducted with some other profession for which the tax has been paid.

SECTION 19. Exemption. — Professionals exclusively employed in the

government shall be exempt from the payment of this tax.

ARTICLE V

Amusement Tax

SECTION 20. Imposition of Tax. — There is hereby imposed an

amusement tax to be collected from the proprietors, lessees, or operators of
theaters, cinemas, concert halls, circuses, boxing stadia, and other places of
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 amusement at a rate of not more than ten percent (10%) of the gross receipts from
admission fees.

SECTION 21. Exemption. — The holding of operas, concerts, dramas,

recitals painting and art exhibition, flower shows, medical programs literary and
oratorical presentations, except pop, rock or similar concerts shall be exempt from
the payment of the tax herein imposed subject to guidelines issued by the
Department of Finance (DOF).

SECTION 22. Deduction and Withholding of Tax. — In the case of

theaters or cinemas, the tax shall first be deducted and withheld by their
proprietors, lessees, or operators and paid to the City Treasurer before the gross
receipts are divided between said proprietors, lessees or operators and the
distributors of the cinematographic firms.

SECTION 23. Payment of Tax. — The tax shall be due and payable
within the first twenty (20) days of the month next following that for which it is
due by the proprietor or lessee or operator concerned. The tax shall be determined
on the basis of a true and complete return of the amount of gross receipts derived
during the preceding month.

SECTION 24. Penalties. — If the tax is not paid within the time fixed,
the taxpayer shall be liable to pay surcharges, interests and penalties prescribed by
this Ordinance. In case of willful neglect to file return and pay the tax within the
time required or in case fraudulent return is willfully made, the taxpayer shall be
subject to a surcharge of fifty percent (50%) of the correct amount of the tax due,
in addition to the interest and penalties provided by this Ordinance.

ARTICLE VI

Tax on Delivery Trucks, Vans or Any Motorized Vehicle

SECTION 25. Imposition of Tax. — There is hereby imposed an annual

fixed tax for every truck/van or any motorized vehicle used in the delivery or
distribution of any product or for servicing business customers within the City of
Las Piñas, as follows:

a) 10 wheeler trucks and above — P750.00

b) 6 wheeler trucks/Van — 600.00

c) 4 wheeler trucks/Van — 500.00

d) Motorcycle — 200.00

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 SECTION 26. Payment of Tax. — The tax prescribed in this Article
shall be paid to the City Treasurer or his duly authorized deputies on or before the
twentieth day of January each year. In the case of a newly started business, or
newly acquired motor vehicle, the owner or operator of the same shall pay the tax
before the motor vehicle is allowed to operate in the City roads.

ARTICLE VII

Community Taxes

SECTION 27. Imposition of Tax. — There is hereby imposed a

community tax on:

a) Individuals liable to pay community tax — Every inhabitant of

the Philippines 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 occupation, or who owns real
property with an aggregate assessed value of One Thousand
Pesos (P1,000.00) or more, or who is required by law to file an
Income Tax Return shall pay an annual Community Tax of Five
Pesos (P5.00) and 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.

b) Juridical persons liable to pay community tax — Every

corporation no matter how created or organized, whether
domestic or resident foreign, engaged in or doing business in
the City shall pay an annual Community Tax of Five Hundred
Pesos (P500.00) and annual additional tax, which, in no case,
shall exceed Ten Thousand Pesos (P10,000.00) in accordance
with the following schedule:

1) For every Five Thousand Pesos (P5,000.00) worth of

real property in the City owned by it during the
preceding year based on the valuation used for the
payment of the real property tax under the existing laws,
found in the assessment rolls of the assessor's office Two
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 Pesos (P2.00); and

2) For every Five Thousand Pesos (P5,000.00) of gross

receipts or earnings derived by it from its business in the
City during the preceding year — Two Pesos (P2.00).
The dividends received by a corporation from another
corporation however shall, for the purpose of an
additional tax be considered as part of the gross receipts
or earnings of said corporation.

SECTION 28. Exemptions. — The following are exempted from the

Community Tax:

1) Diplomatic and Consular Representatives; and

2) Transient visitors when their stay in the Philippines does not

exceed three (3) months.

SECTION 29. Requirements — 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).

Presentation of Community Tax Certificate on certain occasions:

a) When an individual subject to the community tax acknowledges

any document before notary public, takes the oath of office
upon election or appointment to any position in the government
services; receives any license certificates or permit from any
public authority; pay any tax or fee; receives any money from
any public fund; transacts other 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 of 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

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 from public funds, or transacts other official business, it shall
be the duty of the public official with whom such transaction is
made or business done to require such corporation to exhibit the
community tax certificate.

c) The Community Tax Certificate required in the two preceding

paragraphs shall be the one issued for the current year, except
for the period from January until the fifteenth (15th) of April
each year, in which case, the certificate issued for the preceding
year shall surface.

SECTION 30. Place and Time of Payment. — The community tax shall
be paid in the place of residence of the individual, or in the place where the
principal office of the juridical entity is located:

a) The Community Tax shall accrue on the first day of January of

each year which shall be paid not later than the last day of
February of each year.

b) If a person reaches such age upon the day the exemption ends.
However, 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 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 the Community Tax without
becoming delinquent.

c) Persons who come to reside in the Philippines or reach the age

of eighteen (18) years on or after the first day of July of any
year, or who cease to belong to an exempt class on or after the
same date, 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
the 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) The community tax shall be paid to the Office of the City

Treasurer or his duly authorized representative.
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 f) If the tax is not paid within the time prescribed above, there
shall be added penalties to the unpaid amount, an interest of
twenty four percent (24%) per annum from the due date until it
is paid.

SECTION 31. Disposition of Proceeds. — The proceeds of the tax shall

accrue to the general funds of the City.

The City Treasurer may deputize the Barangay Treasurer to collect the
Community Tax in their respective jurisdiction; provided however, that said
Barangay Treasurer shall be bonded in accordance with existing laws.

The proceeds of the Community Tax actually and directly collected by the
City Treasurer shall accrue entirely to the general fund of the City. However,
proceeds of the Community Tax collected through the Barangay Treasurers shall
be apportioned after deducting the cost of printing and distribution, as follows:

1. Fifty Percent (50%) shall accrue to the General Fund of the

City; and

2. Fifty Percent (50%) shall accrue to the Barangay where the tax
is collected.

ARTICLE VIII

Business Taxes

SECTION 32. Graduated Taxes. — There is hereby imposed a

graduated tax on the following businesses:

a) On 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, in accordance with the following
schedule:

Gross Sales/Receipts for the preceding Calendar Year Amount of Tax per Annum
Less than
P50,000.00 P907.50
P50,000.00 or more but less than P75,000.00 1,452.00
P75,000.00 or more but less than P100,000.00 1,815.00
P100,000.00 or more but less than P150,000.00 2,420.00

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 P150,000.00 or more but less than P200,000.00 3,025.00
P200,000.00 or more but less than P300,000.00 4,235.00
P300,000.00 or more but less than P500,000.00 6,050.00
P500,000.00 or more but less than P750,000.00 8,800.00
P750,000.00 or more but less than P1,000,000.00 11,000.00
P1,000,000.00 or more but less than P2,000,000.00 15,125.00
P2,000,000.00 or more but less than P3,000,000.00 18,150.00
P3,000,000.00 or more but less than P4,000,000.00 21,780.00
P4,000,000.00 or more but less than P5,000,000.00 25,410.00
P5,000,000.00 or more but less than P6,500,000.00 26,812.50
In excess of P6,500,000.00 at the rate of forty one and one fourth
percent (41.25%) of one percent
(1%) plus P26,812.50

The preceding rates shall apply only to 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 in paragraph (c) of this Article.

b. On wholesalers, distributors, commissaries 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
P40,000.00 or more but less than P50,000.00 P726.00
P50,000.00 or more but less than P75,000.00 1,089.00
P75,000.00 or more but less than P100,000.00 1,452.00
P100,000.00 or more but less than P150,000.00 2,057.00
P150,000.00 or more but less than P200,000.00 2,662.00
P200,000.00 or more but less than P300,000.00 3,630.00
P300,000.00 or more but less than P500,000.00 4,840.00
P500,000.00 or more but less than P750,000.00 7,260.00
P750,000.00 or more but less than P1,000,000.00 9,680.00
P1,000,000.00 or more but less than P2,000,000.00 11,000.00
In excess of P2,000,000.00 at the rate of fifty five percent
(55%) of one percent (1%) plus

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 P11,000.00

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 in subsections (a), (b) and
(d) of this Article:

(1) Rice and corn;

(2) Wheat or cassava flour, meat dairy products, locally

manufactured processed or preserved food, sugar, salt
and other agricultural marine, and fresh water products,
whether in their original state or not;

(3) Cooking, cooking gas, LPG and kerosene;

(4) Laundry soap, detergents, and medicine;

(5) Agricultural implements, equipment and post-harvest

facilities fertilizers, pesticides, insecticides, herbicides,
and other farm inputs;

(6) Poultry feeds and other animal feeds;

(7) School supplies; and

(8) Cement.

For purposes of this Article, the term exporters shall refer to

those who are principally engaged in 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 in subsections (a), (b) and (d) of
this Article.

Taxpayers dealing in essential and non-essential commodities

shall present a separate accounting for sales of essential and
non-essential. For those taxpayers specially with computerized
accounting system duly registered with the BIR shall present a
detailed sales report of the essential and non-essential
commodities or goods. When sales are not properly presented

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 and identified as to essential or non-essential, shall be treated as
sales for non-essential commodities.

d) On Retailers:

Gross Sales/Receipts for the preceding Calendar Year Amount of Tax per Annum
P400,000.00 or less 2.2%
In excess of P400,000.00 1.1% Plus P8,800.00

The rate of two and two tenths percent (2.2%) per annum shall
be imposed on sales not exceeding Four Hundred Thousand
Pesos (P400,000.00), while the rate of one and one tenth
percent (1.1%) per annum plus Eight Thousand Eight Hundred
(P8,800.00) Pesos shall be imposed on sales in excess of the
first Four Hundred Thousand Pesos (P400,000.00).

e) On contractors and other independents contractors, in

accordance with the following schedule:

Gross Sales/Receipts for the preceding Calendar Year Amount of Tax per Annum
Less than P50,000.00 P605.00
P50,000.00 or more but less than P75,000.00 968.00
P75,000.00 or more but less than P100,000.00 1,452.00
P100,000.00 or more but less than P150,000.00 2,178.00
P150,000.00 or more but less than P200,000.00 2,904.00
P200,000.00 or more but less than P250,000.00 3,993.00
P250,000.00 or more but less than P300,000.00 5,082.00
P300,000.00 or more but less than P400,000.00 6,776.00
P400,000.00 or more but less than P500,000.00 9,075.00
P500,000.00 or more but less than P750,000.00 10,175.00
P750,000.00 or more but less than P1,000,000.00 11,275.00
P1,000.000.00 or more but less than P2,000.000.00 12,650.00
In excess of P2,000,000.00 at the rate of fifty five percent
(55%) of one percent (1%)
plus P12,650.00

f) Contractors Tax — Building Permit — refers to tax accrue from

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 the total contract price provided in a written or verbal contract
by natural or juridical persons that provides goods or services to
another entity under the terms specified in a contract.

Same rate as subsection e)

g) Specialty Contractor/Subcontractor Tax — shall be imposed to

any person engaged in business, such as, completion and
finishing services, glazing, plastering, painting, floor and wall
tiling, wall covering and wall papering wood and metal joinery
and carpentry, fencing and railing, construction of swimming
pools, acoustic applications or fittings, or repair, alteration
renovation or restoration of, or similar services in relation to,
building or civil structure, and taxable based on building permit
issued by the City of Las Piñas.

Same rate as subsection e)

h) On banks and other financial institutions, at a rate not

exceeding fifty five percent (55%) of one percent (1%) on the
gross receipts of the preceding calendar year derived from:

1. Gross Receipts of Banks Subject to Tax. For the purpose

of imposing the tax on gross receipts of banks, the terms
"gross receipts" shall only include the following:

a.) Interest from Loans and Discounts — represents

— interest earned and actually collected on loans
and discounts such as:

i. Discounts earned and actually collected in

advance on bills discounted;

ii. Interest earned and actually collected on

demand loans;

iii. Interest earned and actually collected on

time loans, including the earned portions
of interest collected in advance;

iv. Interest earned and actually collected on

mortgage contracts receivables;

v. Interest earned and actually collected on

inter-bank loans.
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 b.) Rental of Property — represents the following
rental income:

i. Earned portions of rental collected in

advance from lessees of safe deposit
boxes; and

ii. Rental earned and actually collected from

lessees of bank premises and equipment.

c.) Income earned and actually collected from

acquired assets.

d.) Income from sale or exchange of assets and

property.

e.) Cash dividends earned and received on equity

investments.

f.) Bank commissions from lending activities.

g.) Income component from rentals from financial

leasing.

2. SITUS or PACE of Payment of Tax on Banks — The

situs of tax on banks shall be in accordance with the
following:

All transactions filed with or negotiated in a branch shall

be recorded in the same branch and the gross receipts
derived from these transactions shall be applied to:

i. Transactions negotiated with approved by the

Branch Manager under his own authority.

ii. Transactions filed and negotiated in the branch,

but being beyond the approving authority of the
Branch Manager are forwarded to the Head
Office for final approval.

iii. The gross receipts derived from transactions made

by the Head Office, except gross receipts
recorded in the branches shall be taxable by the
city where that Head Office is located.

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 iv. In case transfer or relocation of the Head Office
or of any branch to another city or municipality,
the bank shall give due notice of such transfer of
relocation to the Local Chief Executives of the
cities or municipalities concerned within fifteen
(15) days after transfer or relocation.

All other income and receipts of banks and

financial institutions not otherwise enumerated
above shall be excluded from the taxing authority
of the LGU concerned.

i) Owners or operators of cafes, refreshment parlors, restaurants,

carinderias, food caterers, fast food centers and snack counters
shall be taxed at the rate of one and one tenth percent (1.1%) of
the gross receipts of the preceding calendar year.

j) Real estate dealers, sellers, developers and lessors shall pay the
tax in accordance with the following schedule:

1. Subdivision operators, per sq. meter the tax shall be

based on the total area of the remaining lots titled in the
name of the subdivision operators. — P0.11/sq. m.

2. Lessors or sub-lessors of real estate

Gross Annual Sales/Receipts Tax per annum for the

preceding year
Less than P50,000.00 P1,100.00
For every P1,000.00 in excess of P50,000.00 for real P22.00 plus 1,100.00
estate property used for commercial purposes
For every P1,000.00 in excess of P50,000.00 for real P11.00 plus 1,100.00
estate property used for residential purpose

3. On dealers of real estate, sellers and developers

Gross Annual Sales/Receipts Tax per annum for the

preceding year
Less than P100,000.00 P1,100.00
P100,000.00 or more but less than P150,000.00 1,650.00

Copyright 2019 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2019 31
 P150,000.00 or more but less than P300,000.00 2,750.00
P300,000.00 or more but less than P500,000.00 5,500.00
P500,000 or more but less than P1,000,000.00 8,800.00
P1,000,000.00 or more but less than P3,000,000.00 16,500.00
P3,000,000.00 or more but less than P5,000,000.00 22,000.00
P5,000,000.00 or more but less than P8,000,000.00 27,500.00
P8,000,000.00 or more but less than P10,000,000.00 38,500.00
For every P500,000.00 in excess of P10,000,000.00 P1,650.00 plus P38,500.00

k) Cemeteries and Memorial Parks — one and one tenth percent

(1.1%) of gross sales/receipts of the preceding calendar year.

l) Owners or operators of privately owned public markets and

shopping centers shall pay the tax in accordance with the
following schedule:

Gross Annual Sales/Receipts Tax per annum for the

preceding year
Less than P100,000.00 P2,750.00
P100,000.00 or more but less than P200,000.00 5,500.00
P200,000.00 or more but less than P250,000.00 7,150.00
P250,000.00 or more but less than P350,000.00 8,800.00
P350,000.00 or more but less than P500,000.00 11,000.00
P500,000.00 or more but less than P750,000.00 13,750.00
P750,000.00 or more but less than P1,000,000.00 16,500.00
For every P5,000.00 in excess of P1,000,000.00 P110.00 plus P16,500.00

m) On owner or operators of Information Technologies which

include Software development, computer programming,
internet, call centers, e-Commerce, design animation and other
IT-related service activities shall be tax at the rate prescribed
under subsection (e) of the gross sales and/or receipts during
the preceding calendar year.

n) On Holding Company shall be taxed at the rate prescribed.

P100,000.00 or more but less than P200,000.00 P5,000.00

P200,000.00 or more but less than P250,000.00 6,500.00

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 P250,000.00 or more but less than P350,000.00 8,000.00
P350,000.00 or more but less than P500,000.00 10,000.00
P500,000.00 or more but less than P750,000.00 12,500.00
P750,000.00 or more but less than P1,000,000.00 15,000.00
For every P5,000.00 in excess of P1,000,000.00 P120.00 plus P15,000.00

o) On Authorized Franchise Dealer of Cars, Trucks, Motorcycles

or any Motorized Vehicle Including Electronic Vehicles — car
dealers engaged in the business of selling brand new vehicles
pursuant to a valid and existing franchise agreement with
legitimate manufacturers and distributors, shall be taxed at the
rate of fifty five percent (55%) of one percent (1%) of the gross
receipts of the preceding calendar year.

p) On Amusement Places — shall be taxed at the rate of one and

one tenth percent (1.1%) of the gross sales or receipts of the
preceding calendar year such as, but not limited to the
following:

1. Bars, beer gardens, cocktail lounges, pub-houses,

cabarets or dance halls and similar establishments,
concert halls, day and/or night clubs and supper clubs,
KTV, videoke, karaoke and other sing-along
establishments, comedy bars and lounges;

2. Resorts and the like, billiard or pool halls, bowling

establishments golf course, and driving ranges, skating
rinks, tennis courts, gymnasiums pelota and squash
courts, and off track, off fronton betting stations polo
grounds, boxing studio and the likes;

3. Computer shops, internet cafes, and establishments

offering internet services, on-line games and other
internet related activities at the rate of:

a) 10 units or more — one and one tenth percent

(1.1%);

b) Less than 10 units — one percent (1%).

4. Circuses, carnivals, fun houses and, including those

providing amusement devices or machines,

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 merry-go-rounds roller coasters, ferris wheels, side
shows, swings, shooting galleries and the like; and

5. Race Track and the likes;

6. Operators of Gun Clubs, Martial Arts clubs and fitness

club and the likes.

q) On other businesses not otherwise specified in the preceding

paragraphs — shall be taxed at the rate of one and one tenth
percent (1.1%) of the gross sales or receipts of the preceding
calendar year.

SECTION 33. Fixed Taxes. — There is hereby imposed an annual

Fixed Tax on the following businesses:

a) Dealers and retailers of beers, alcoholic beverages and wines —

two and two tenths percent (2.2%) of gross sales or receipts of
the preceding calendar year.

b) Dealers and retailers of cigar and cigarettes — two and two

tenths percent (2.2%) of gross sales or receipts of the preceding
calendar year.

c) On owners or operators of cockpits, including their personnel.

All operators, maintainers or owners of cockpits shall pay a Mayor's Permit

and pay an annual permit fee of Five Thousand Five Hundred Pesos (P5,500.00)
and annual Business tax of Eleven Thousand Pesos (P11,000.00) payable on or
before January 20 of each year.

The following cockpit personnel shall pay the corresponding fee as follows:

i. Operator, general manager, host, promoter, or such other terms

applied to persons promoting or hosting cockfights — P220.00

ii. Pit Manager — 132.00

iii. Referee (Sentenciador) — 132.00

iv. Cashier — 132.00

v. Bet Manager (Kasador) — 132.00

vi. Gaffer (Mananari) — 132.00

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 vii. Bet Taker (Kristo) — 77.00

Special cockfight (Pintakasi) or Derby shall be held on any day of the week
provided that the same shall not exceed or last for more than three (3) days;

The following fees for Special Cockfight (Pintakasi) or Derby shall be paid
to the Municipal Treasurer within five (5) working days from the days from the
date of actual holding of the cockfight as follows:

i. International Derby — P6,000.00

ii. Special Cockfight (Pintakasi) — 1,650.00

iii. Two-Cock Derby — 1,650.00

iv. Three-Cock Derby — 1,870.00

v. Four-Cock Derby — 2,220.00

vi. Five-Cock Derby — 2,750.00

A SPECIAL LEVY FOR WINNING BETS SHALL LIKEWISE BE PAID

AS FOLLOWS:

i. For every "SULTADA" to be collected from the winning cock's

owner and to be remitted to the Las Piñas City Treasurer by the
Cockpit Owner or Operator — P11.00.00 sultada fee;

ii. For every 'SULTADA' in Derby to be collected from the

winning cock's owner and to be remitted to the Las Piñas City
Treasurer by the Cockpit Owner or Operator — P11.00;

Cockpit Manager, maintainer or operator who fails to pay the

corresponding fees as herein provided shall be penalized by a fine of five thousand
pesos (P5,000.00) or six (6) months imprisonment or both, at the discretion of the
court;

Cockpit personnel as enumerated in Section 2 hereof, who fails to pay the

corresponding fee shall be penalized by a fine if not less than five hundred
(P500.00) but not more than one thousand (P1,000.00) or thirty (30) days
imprisonment or both at the discretion of the court;

d) On owners or operators of theater and cinema;

per cinema/theater per annum — P5,500.00

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 e) Pre-Need companies including insurance companies,
educational and/or memorial plan establishment and other
similar establishments.

one percent (1%) of gross receipts of preceding year.

f) Lumber Yards per annum — P2,000.00

g) Schools not regulated by Department of Education at the rate

prescribed by Sec. 32 (e), Article VIII

h) Car Exchange and Buying/Selling of Second Hand Cars,

Trucks, Motorcycles and any motorized vehicle including
electronic vehicle at the rate prescribed under Sec. 32 (b),
Article VIII

i) Special Permit:

i. Tiangge Operator — P7,500.00

ii. Tiangge Tenant — 2,750.00

iii. Firecracker Retailer — 2,750.00

iv. Lantern Maker and others — 1,650.00

v. Special Permit Advance Screening (Film Showing),

Stage Play, Exhibits, film shooting, and the likes —
P7,500.00

vi. Concert, Boxing and the likes — three percent (3%) of

ticket sales

All Special Permits issued under this section shall not

exceed 90 days.

SECTION 34. Initial Tax on Newly Established Business. —

For newly started business falling under subsections (a), (b), (c), (d) (e), (f),
or (g) (j) (k) (l) (m) and (n) Sec. 32 and subsections (a), (b), (c) (d) of Sec. 33
above, the initial tax in which the business start to operate shall be one-tenth (1/10)
of one percent (1%) of the capital investment, but in no case shall it be less than
the minimum provided therefore by the pertinent schedule.

In the succeeding year, regardless of sales the business started to operate,

the tax shall be based on the gross sales or receipts for the preceding calendar year,
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 or any fraction thereof as provided in the pertinent schedule.

SECTION 35. Situs of Tax. —

(a) For purposes of collection of the taxes under Article VIII, of the Code
manufacturers, assemblers, repackers brewers, distillers, rectifiers and
compounders of liquor, distilled spirits and wines, millers, producers exporters,
wholesalers distributors, dealers, contractors, banks and other financial
institutions, and other businesses, maintaining or operating branch or sales outlet
in the City of Las Piñas shall record the sale in the said branch or sales outlet
making the sale or transaction and the tax thereon shall accrue and shall be paid to
the City of Las Piñas.

In cases where the principal office is located in the City of Las Piñas and
there is no such branch or sales outlet elsewhere, all its sales shall be duly recorded
in the City of Las Piñas and the taxes due shall accrue therefrom and shall be paid
to the City of Las Piñas.

(b) The following sales allocation shall apply to manufacturers assemblers

contractors, producers and exporters with factories project offices, plants and
plantations, lessor, real estate developer/dealer in the pursuit of their business:

1) Thirty percent (30%) of all sales recorded in the principal office

shall be taxable by the city or municipality where the principal
office is located; and

2) 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, or where
such leased property, project or site being developed.

(c) In case of a plantation located at a place other than the place where the
factory is located, the seventy percent (70%) mentioned in subparagraph (b) of
subsection (2) above shall be divided as follows:

1) Sixty percent (60%) to the City or Municipality where the

factory is located;

2) Forty percent (40%) to the City or Municipality where the

plantation is located.

(d) In cases where a manufacturer, assembler, producer, exporter or

contractor has two (2) or more factories, project offices, plants or plantations
located in different localities, the seventy percent (70%) sales allocation
mentioned in subparagraph (b) of subsection (2) above shall be prorated among the
Copyright 2019 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2019 37
 localities where the factories project offices, plant and plantations are located in
proportion to their respective volumes of production during the period for which
the tax is due.

(e) The foregoing sales allocation shall be applied irrespective of whether

or not sales are made in the locality where the factory project office, plant or
plantation, leased property, project site/subdivision being developed is located.

(f) Warehouse which accepts orders and/or issues sales invoices

independent of a branch with sales office shall be considered as sales office and
are required to declare their sales or transaction where they are located.

SECTION 36. Retirement of Business. —

a) Any person natural or juridical, subject to the tax on business under

Article VIII of this Code shall, within twenty (20) days upon closure of the
business, apply for the retirement/surrender of his permit to the City Treasurer in a
prescribed form. No business shall be retired or terminated unless all the past and
current taxes are paid. The books of accounts and other pertinent records of a
business establishment are required to be presented and examined by the City
Treasurer or his duly authorized deputies to determine all the past and current
taxes.

A business, whose branch, outlet or sales office declares and files closure or
retirement, it shall be required to pay past and current taxes. However, if the Head
Office or main business within the City retires or terminates its business, it shall be
required to pay the difference in the amount if the tax collected during the year is
less than the actual tax due based on the current year's gross sales or receipts.

b) The City Treasurer shall see to it that the payment of taxes of a

business is not avoided by simulating the termination or retirement thereof. For
this purpose, the following procedural guidelines shall be strictly observed:

1) The City Treasurer shall assign every application for the

termination or retirement of business to an inspector in his
office who shall conduct an ocular inspection of the business on
record to verify its claim for non-operation. The inspector is
herein authorized to take pictures of the place of business and
conduct inquiries as to the date of actual cessation of the
business;

2) Upon inspection and verification of the actual non-operation of

the business the City Treasurer shall require the payment of all
past and current taxes and require the surrender of the permit

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 issued in behalf of the business;

3) If the inspector during his inspection finds that the business is

simply placed under a new name, manager, and/or a new
owner, the City Treasurer shall recommend to the City Mayor
the denial of the application for the termination or retirement of
the said business. Accordingly, the business shall be held liable
for the payment of all taxes, fees, and charges imposed thereon
under existing local tax ordinances;

4) In the case of a new owner to whom the business was

transferred by sale or any other form of conveyance, the new
owner shall be held liable to pay the Transfer Tax Fee
prescribed by this Code under Section 39.

c) The permit issued to a business retiring or terminating its operations

shall be surrendered to the City Treasurer who shall forthwith cancel the same and
record such cancellation in his books. A presumption exist that the business
continues to operate if the same is not officially retired.

d) 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.

SECTION 37. Payment of Business Taxes. — The tax prescribe in this

Article shall be paid to the City Treasurer or his duly authorized deputies on or
before the 20th day of January each year.

a) The taxes under this Article shall be payable for every separate or
distinct establishment or place where the business subject to tax is conducted and
one line of business does not become exempt by being conducted with some other
business is for which such tax has been paid. The tax on a business must be paid
by the person conducting the same.

b) In cases where a person conducts or operates two (2) or more of the

business mentioned in this Article which are subject to different rates of tax, the
gross sales or receipts of each business shall be separately reported for the purpose
of computing the tax due from each business.

c) In cases where a person conducts or operates two (2) or more of the

businesses mentioned in this Article which are subject to the same rate of tax, the
tax shall be computed on the combined total gross sales or receipts of the said two
(2) or more related businesses.

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 SECTION 38. Creditable Tax. —

The Creditable Business Tax applies only to suppliers/taxpayers who are

doing business with the City Government of Las Piñas and whose place of
business are located in Las Piñas City.

Creditable Business Tax is an advance business tax payment

collected/withheld from the suppliers/taxpayers every time goods, supplies and
services are rendered to the City Government of Las Piñas. As proof that the
business tax is collected/withheld, a Creditable Business Tax Certificate is issued
to the suppliers/taxpayers.

When is the Creditable Business Tax be applied as Tax Credit?

All of the certificates issued and received on the preceding calendar year
will be applied on the succeeding taxable year, during the annual business renewal
on or before 20th of January. Suppliers/Taxpayers are obliged to present the
creditable business tax certificate as this will be applied as tax credit against the
total business tax due for the taxable year. "No Certificate, No Tax Credit" rule
will be strictly implemented.

The Creditable Business Tax Certificates shall have a prescriptive period of

two (2) years from the date it was withheld. If unused for the said period, these tax
credits shall be forfeited and considered as additional income of the City.

SECTION 39. Transfer Tax on Transfer of Business. — There is hereby

imposed a tax on the transfer of business by sale, donation or other form of
conveyance in the case of a new owner of a business located within the City at the
rate of Five Thousand (P5,000.00) Pesos.

SECTION 40. Requirements. —

a) Any person who shall establish or operate any business, trade or

activity within the City shall first obtain the necessary permit from the City Mayor
or his duly authorized deputies and shall pay the corresponding business tax
imposed in this Chapter.

b) Posting of Official Receipts. 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 where the business or undertaking is conducted. If he has
no fixed place of business or office, he shall keep the official receipt or copy
thereof in his person.

c) Transfer of Business. Any business for which the tax has been paid

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 may be transferred and continued in any other place within the territorial limits of
municipality without the payment of an additional tax during the period for which
payment of the tax has been made.

d) 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.

e) Issuance of Sales Invoices or Receipts. All persons subject to the

business tax shall prepare and issue sales or commercial invoices or receipts in
accordance with the requirements of the Bureau of Internal Revenue. The business
is likewise required to maintain their books of accounts prescribed by the Bureau
of Internal Revenue.

f) Submission of Sworn Statement. Any person engaged in a business

subject to the graduated business tax based on gross sales and/or receipts shall,
within the first twenty (20) days of January of each year or of every quarter,
submit a sworn statement of his gross sales and/or receipts for the preceding
calendar year or quarter in such manner and form as may be prescribed by the
Treasurer's Office or its duly authorized deputies.

If the business or undertaking is terminated, the official receipt issued for

the payment of the business tax therefore shall be submitted to the City treasurer
together with a sworn statement of the gross sales and/or receipts for the current
year, within twenty (20) days following the closure. Any tax due shall first be paid
before any business or undertaking can be considered terminated.

CHAPTER V

City Regulatory Fees

ARTICLE I

Mayor's Permit Fees for Business and Other Activities

SECTION 41. Mayor's Permit Fee is collected from individuals,

partnerships and corporations for the issuance of permit/s by the City Mayor thru
his duly delegated/authorized representative in connection with an application to
operate a business, pursue an occupation or undertake and/or embark on any
activity within the territorial jurisdiction of the City of Las Piñas.

The permit is payable for every separate or distinct establishment or place

where the business trade or activity is conducted. All business establishments
enjoying tax incentives, tax exemptions or tax reliefs operating within the
territorial jurisdiction of the City of Las Piñas shall be subjected to pay Mayor's
Copyright 2019 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2019 41
 Permit and other regulatory fees prescribed by this Chapter. The imposition of
Mayor's Permit and other regulatory fees are provided for by the City of Las Piñas
to regulate any business activity or undertaking conducted or to be conducted
within the City. This power to regulate emanates from the police power of the City
of Las Piñas.

SECTION 42. Imposition of Fees. — The following permit fees shall

be collected for the issuance of a permit by the City Mayor to operate a business
pursue an occupation or calling, or undertake an activity within the City:

1) Owners or operators of amusement places/devices:

a) Night/day clubs, supper clubs Cocktail lounges, bars,

disco houses, Beer gardens, cabarets, dance halls, KTV
Bars — P25,000.00

b) Social club/voluntary associations or Organization —

5,000.00

c) Skating rinks — 10,000.00

d) Bath houses, steam baths, massage clinic, Spa Wellness

Center, sauna baths, and the like — 15,000.00

e) Billiard/pool per table — 300.00

f) Bowling establishments — 15,000.00

g) Circuses, carnivals per houses — 7,500.00

h) Merry go rounds, roller coasters, ferries wheels, swing,

shooting galleries or similar machineries per unit —
1,000.00

i) Theaters and cinemas per cinema — 10,000.00

j) Boxing studio, auditoriums, gymnasium, concert halls,

or similar halls or establishments — 15,000.00

k) Race track establishments and cockpits — 15,000.00

l) Amusement devices, electronic or coin operated/Per Unit

— 1,000.00

m) Slot Machine, Electronic Bingo Machine and

E-Games/Per Unit — 1,000.00
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 n) Coin Operated Washing Machine/per unit — 1,500.00

o) Bayad Center, Money Remittance, and Money Changer

— 5,000.00

2) Financial Institutions (banks, pawnshops, insurance, companies,

financing/lending investors)

a. Main Office — 20,000.00

b. Per Branch — 10,000.00

3) Pre-Need Companies (memorial plans, educational, etc.)

Principal Office — P10,000.00

Per Branch — 5,000.00

4) Subdivision Operators — 15,000.00

5) Private cemeteries/memorial parks/Columbarium — 15,000.00

6) Boarding houses/lodging houses/Dormitory — 5,000.00

7) Dancing Studio/driving school/Tutorial Services — 4,000.00

8) Institution of learning regulated by Department of

Education/Commission on Higher Education at the rate of:

a) Pre-School — P3,000.00

b) Pre-School up to elementary — 5,000.00

c) Junior and Senior High School — 7,500.00

d) College, University and Post Graduate — 10,000.00

9) Golf course, polo grounds and the likes — 15,000.00

10) Driving Range/Ramps — 7,500.00

11) Private detective/security agencies

a. Principal Office — 7,500.00

b. Posting of security guards in the city — 1,500.00

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 12) Delivery trucks/vans/motorcycles, electronic vehicles or any
motorized vehicles per unit

Vans/Trucks — 300.00

Motorcycles — 100.00

13) Display Office/Showroom — 5,000.00

14) Promoters, event organizer, escort services, Tourist Guide —

5,000.00

15) For maintaining an office, such as liaison office, administrative

office of professionals or similar office with an area as follows:

400 sq. m. or more — P5,000.00

300 sq. m. or more but less than 400 sq. m. — 4,000.00

200 sq. m. or more but less than 300 sq. m. — 3,000.00

200 sq. m. or less — 2,000.00

16) For operating warehouses 400 sq. meters & above — 15,000.00

Less than 400 sq. meters — 10,000.00

17) Cold storages

a) Ice Plant — 7,500.00

b) Supermarket, Hotels and likes — 5,000.00

c) Convenience Store, Restaurant Meat shop and the likes

— 2,000.00

18) Lumber Yards — 20,000.00

19) Car Exchanges — 7,500.00

20) Storage and selling of flammable substances — 10,000.00

21) Businesses classified under Art. VIII, Sec. 32 paragraphs

(a) (Manufacturers etc ) & (b) (Wholesalers, distributors,

commissaries etc.) except for businesses classified by proper
government agencies as small scale industries such as bakeries,
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 ready to wear clothes, delicacies, picture frames etc. —
P10,000.00

22) Business classified under Article VIII

Sec. 32 paragraph (c) (Exporters, etc.) — 7,500.00

23) Business classified under Article VIII

Sec. 32 paragraph (d) (Retailers):

a. Retailers — 4,500.00

b. Sari-Sari Stores along main thoroughfares with

cigarettes and liquor — 1,500.00

c. Sari-Sari Stores with cigarettes and liquor — 1,000.00

d. Sari-Sari Stores without cigarettes and liquor — 500.00

24) Business classified under Article VIII Sec. 32 paragraph (e)

(contractors, service establishments, etc.)

a. General building contractors, specialty — P15,000.00

Contractors proprietors/operators of heavy equipment for

rent or lease, garbage disposal Contractors, laundry
contractors, sawmills, smelting plants, etc.

b. Advertising agencies, booking offices for Film exchange

and for transportation, Business Management service,
stock brokers, Laundering services, towing services,
janitorial services, Manpower Services, interior
decorators, insurance agencies, towing services,
stevedoring services (office only), steam laundry,
trucking/transport services — 10,000.00

c. Gasoline and Petroleum, filling stations and other like

businesses — 15,000.00

d. Laundry Shop — 4,000.00

e. Video Services:

a. Coverage/Rental — 3,000.00

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 f. Watch Repair and Locksmith

a. Inside Mail — 2,000.00

b. Outside Mail — 500.00

g. Rent-a-Car — 6,000.00

h. Barber shops, beauty parlor, etc.

a. 5 or more chairs — P3,000.00

b. 3 to 4 chairs — 2,000.00

c. 1 to 2 chair — 1,000.00

i. Medical/Dental laboratories, Diagnostic Center Dialysis

Center — 7,500.00

j. Others not specifically mentioned above and other

service provider — 3,000.00

25) Business classified under Article VIII Sec. 32, paragraph (g)

a. Café, restaurants, refreshments, Parlor, Fast foods and

the likes — P7,500.00

b. Carinderia, snack counter, and the likes — 2,500.00

26) Lessors/sub lessors, real estate dealers — 12,000.00

27) Dealers of alcoholic and non-alcoholic beverages, Cigar &

Cigarettes — 12,000.00

28) Retailers of Liquor, Alcoholic and Non-Alcoholic Beverages —

4,000.00

29) Operators of privately owned shopping mall/center —

22,500.00

30) Public/Private Market Operators

a. Talipapas and flea markets — 5,000.00

b. Public Markets/Private Market — 10,000.00

31) Occupational Mayor's Permit for all employees in the exercise

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 of their occupation or calling whether working on contractual,
casual, temporary, probationary or permanent basis, regardless
of his/her position, with the exception of those individuals who
are subject to the Professional Tax imposed by this Code —
200.00

32) Motels, Hotels, Resorts, Inn, Condotel and the like —

35,000.00

33) Pay Parking Lot/Building, Event Place Venue Rentals —

8,000.00

34) Funeral Homes/Chapels — 8,000.00

35) Funeral Parlors — 10,000.00

36) Peddlers — 250.00

37) Seasonal Businesses

a. Tiangge Operator — P8,000.00

b. Tiangge Tenant — 3,000.00

c. Firecracker Retailer — 1,000.00

d. Lantern Maker and others — 500.00

38) Private Hospitals — 10,000.00

39) Non stock, Non-profit Hospitals, Educational and Charitable

institutions — 10,000.00

40) Advance Screening (Film showing), stage play Exhibits, film

shootings, etc. — 3,000.00

41) Importer — 10,000.00

42) Representative office — 10,000.00

43) Other business not specifically provided — 5,000.00

SECTION 43. Barangay Clearance Fee. — Included in the assessment

for all business establishment applying for new registration or renewing business
permits is the Five Hundred (P500.00) Pesos for the Barangay Clearance. This is
collected by the City Government of Las Piñas from the taxpayers or business

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 owners and will be remitted back to the corresponding Barangays on a monthly
basis.

Taxpayers or business owners may secure the Barangay Clearance

Certificate for their business by presenting the official receipt as proof of payment
issued by City Government of Las Piñas to the Barangay that has the jurisdiction
over the location of their business.

SECTION 44. Payment of Fees. — Permit fees prescribed under this

Article shall be paid to the City Treasurer or his duly authorized deputies before
any business occupation or calling can be lawfully begun or pursued to the ensuing
year, payment of the annual permit fees shall be within the first twenty (20) days
of the beginning of the calendar year.

One business, occupation or calling does not become exempt by being

conducted with some other businesses, occupation or calling for which the permit
fees have been paid.

SECTION 45. Administration Provisions. —

a. Supervision and Control over Establishments and Places. To maintain

peaceful, healthful, sanitary and safe conditions in the City, businesses and
occupations shall be conducted in such manner and mode prescribed under such
rules and regulations promulgated by the City in accordance with existing laws.

b. Application for Permit. An application for permit shall be filed with

the City Mayor or his duly authorized deputies. The form to be provided for the
purpose shall set forth all necessary information, including the name and
citizenship of the applicant the description of the business, occupation or
undertaking to be conducted, and such other information as may be prescribed.

The requirements in securing Business/Mayor's permit and Individual's

permit as provided hereunder as follows:

New Business

1. Department of Trade and Industry/Securities and Exchange

Commission Registration/Articles of Incorporation

2. 2x2 size ID picture (Owner/President/Treasurer)

3. 3R size picture of business establishment

4. Tax Declaration (Land and Improvement)

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 5. Contract of Lease (property where business
establishment-rented)

6. Others, depending on the line of business applied for and

requirements imposed by government agencies for the said
business

Renewal of Business

1. Audited Financial Statements for previous year (Original &

photocopy)

2. Monthly VAT Returns/Monthly percentage Tax Returns for

previous year (Original and Photocopy)

3. Income Tax Return for previous year (Original and Photocopy)

Health Certificate

1. Community Tax Certificate (CTC)

2. NBI or Police Clearance

3. X-Ray Result

4. Urine and Stool Result for Food handler

5. 1 pc. 2x2 ID Picture (for encoding)

6. 2 pcs. 1x1 ID Picture

Any false statement made by the applicant or licensee shall constitute a

sufficient ground for denying or revoking the permit without prejudice to the
criminal liability of the applicant or licensee.

A permit may be refused to any person (1) who had previously violated any
ordinance or regulation relative to the granting of permits; (2) whose business
establishment or undertaking does not conform with zoning regulations, safety
health and other requirements of the City; (3) who has an unsettled tax obligation,
debt or liability to the government and a notice of assessment that has become
final and executory; (4) Business owner or an incorporator/stockholder of a
corporation with an existing unsettled tax obligation; or (5) who is not qualified
under any provision of law or regulation to establish or operate the business
applied for.

c. Issuance of Permit. Upon approval of the application for a permit two

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 (2) copies of the Mayor's Permit together with the application signed by the City
Mayor or his duly authorized deputy shall be returned to the applicant. One (1)
copy shall be presented to the City Treasurer or his duly authorized deputies as
basis for the collection of the permit fee and the corresponding business tax, if any.

Every permit issued shall show the name of the applicant, his nationality
marital status, address, nature of organization (whether sole proprietorship
partnership, or corporation), location of business date of issue and expiration of
permit, and such other information or data as may be necessary.

d. Posting of Permit. Every licensee shall keep his permit posted at all
times in a conspicuous place of the business establishment or office. If he has no
fixed placed of business or office, he shall keep the permit or copy thereof, in his
person. The permit shall immediately be produced upon demand by the duly
authorized deputies of the City Mayor or Treasurer.

e. Renewal of Permit. The permit issued shall be renewed every calendar

year within the prescribed period, upon payment of the corresponding fee
prescribed under this Article.

f. Inspection of Business Establishments. Establishments where

businesses are being conducted may, at all times, be subject to inspection by any
official connected with public health, welfare and safety and who has technical
and official authority in such matters to determine the effective compliance of the
requirements of existing laws and this Code, provided that no such inspection shall
be conducted except by specific written authority by the City Treasurer. Upon the
recommendation of the said officials, a permit or license may be revoked by the
City Mayor and no refund of the amount paid by the permitee or licensee shall be
made upon revocation thereof.

g. Revocation of Permit and Closure of the Establishment. The City

Mayor or his duly authorized deputies may, after investigation and due process
revoke the permit of the business establishment:

i. When a person doing business or engaging in an activity under

the provisions of this Code violates any provision of this
Chapter;

ii. Violates any condition set forth in the permit;

iii. Refuses to pay an indebtedness or liability to the City or a

notice of assessment that has become final and executory;

iv. Abuses his privilege to do business or pursues an activity

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 within the locality to the injury of public morals or peace;

v. When the place where such business or undertaking is

conducted becomes a nuisance or is permitted to be used as a
resort for disorderly characters, criminals or women of
ill-repute; or

vi. When the applicant has made any false statement on any
portion in his application.

The City Mayor and his duly authorized representatives are motu proprio
empowered to close any business establishment operating without any Mayor's
permit or license.

In the case of an existing license to any person, the City Mayor and his duly
authorized deputies shall close the business establishment, after investigation and
due process of the business establishment.

i. When the licensee refuses to pay his indebtedness or liability to

the City or pay an assessment that has become final and
executor;

ii. When there is a violation of any of the conditions set forth in

the permit;

iii. When the licensee abuses his privilege to do business or

pursues an activity within the locality to the injury of public
morals or peace; or

iv. When the place where such business or undertaking is

conducted becomes a nuisance or is being used by disorderly
characters, criminals or women of ill-repute.

h. Expiration upon Revocation or Surrender. Every permit shall cease to

be in force upon revocation or surrender thereof. Every person holding a permit
shall surrender the same upon revocation or upon closure of the business or
discontinuance of the undertaking for which the permit was issued. The business
shall be deemed finally closed only upon payment of all taxes charges or fees due
thereon.

i. Books of Accounts. It shall be the duty of the taxpayer to maintain and

keep books of accounts, business records and other pertinent papers that will
reflect the actual business or trade activity for taxation purposes. Business and
financial records must be preserved by the taxpayer for a period of five (5) years

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 from the date of the last entry.

ARTICLE II

Sanitary Inspection Fee

SECTION 46. Imposition of Fee. — Every owner/operator of business,

industrial commercial or agricultural establishments, accessories, shall secure
sanitary certificate or permit for the purpose of supervision and enforcement of
existing rules and regulations on sanitation and safety of the public upon payment
to the City Treasurer of an annual fee in accordance with the following schedule:

a) Financial institutions such as banks, pawnshops, money shops,

insurance companies and all other similar establishments

Main Office — P2,000.00

Every Branch — P1,000.00

b) Gasoline and filling stations — 3,000.00

c) Private Hospitals — 12,000.00

d) Medical/Dental Laboratories, Diagnostic Center, Dialysis

Center — 5,000.00

e) Medical clinics, dental and animal hospitals — 3,000.00

f) Hotels, motels, apartels and all other similar establishments —

10,000.00

g) Residential Apartments, per door — 400.00

h) Houses for rent — 1,000.00

i) Dormitories or Boarding Houses — 1,500.00

j) Funeral Parlors/Funeral Homes/Chapels — 10,000.00

k) Media facilities — 2,000.00

l) Administration offices, display offices and/or office of

professionals — 2,000.00

m) All other business, industrial, commercial, Agricultural

establishments not specifically mentioned above:

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 With an area of 1,000 sq. m. or more — P4,500.00

500 sq. m. or more but less than 1,000 sq. m. — 3,750.00

200 sq. m. or more but less than 500 sq. m. — 3,000.00

100 sq. m. or more but less than 200 sq. m. — 1,500.00

50 sq. m. or more but less than 200 sq. m. — 750.00

less than 50 sq. m. — 300.00

In the case were a single person, partnership or corporation conducts or

operates two or more businesses in one place or establishment, the sanitary
inspection permit fee shall be imposed on the business with the highest rate.

SECTION 47. Time of Payment. — The Sanitary Inspection Fee

prescribed under this Article shall be paid to the City Treasurer or his duly
authorized deputies on or before the 20th day of January of each year.

SECTION 48. Administrative Provision. — Except as otherwise

provided, the Local Health Officer or his duly authorized representatives shall
conduct an annual inspection of all houses, accessories or buildings for rent or as
soon as circumstances require and all business establishments (commercial,
industrial, agricultural) in order to determine their adequacy of ventilation,
propriety of habitation and general sanitary conditions pursuant to the existing
laws, rules and regulations. Sanitary permit shall be issued to the owner by the
City Health Officer or his duly authorized representative after such inspection was
conducted and found to be sanitary.

Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization (whether sole proprietorship,
partnership or corporation), location information or data as may be necessary.

The permit shall be granted for a period of not more than one year and shall
expire on the 31st day of December following the date of issuance thereof, unless
revoked or surrendered earlier.

Every permit shall cease to be in force upon revocation. The permit shall be
surrendered upon closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally closed upon
payment of all taxes, charges and fees due thereon.

ARTICLE III

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 Health & Laboratory Fees

SECTION 49. Health Certificate Fee. — All persons required by

existing laws, rules and regulations to secure health certificates from the Office of
the City Health Officer shall pay an annual fee of fifty pesos (P50.00).

SECTION 50. Laboratory Fees. — All persons requiring the services

of the City Health Officer for laboratory tests shall pay the following fees:

1. UA-Urinalysis — P75.00

2. Stool Examination — 75.00

3. RPR-Rapid Plasma Reagin — 75.00

4. FBS-Fasting Blood Sugar — 120.00

5. CBC-Complete Blood Count — 120.00

6. HGB-Hemoglobin — 75.00

7. HCT-Hematocrit — 75.00

8. PR-Pregnancy Test — 150.00

9. PLT CT-Platelet Count — 90.00

10. Blood Typing — 120.00

11. FA-Fecalysis — 75.00

SECTION 51. Time of Payment. — The Health Certificate Laboratory

Fees prescribed in the preceding section shall be paid to the City Treasurer or his
representative before the issuance of such Health Certificates and/or before the
taking of the Laboratory test. CAIHTE

ARTICLE IV

Fees for Sealing and Licensing of Weights and Measures Instruments

SECTION 52. Imposition of Fees. — The following are imposed for the
sealing and licensing of weights and measures:

a) For sealing linear metric measures:

Not over one meter — P45.00

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 Measure over one meter — 90.00

b) For sealing metric measures of capacity:

Not over ten liters — P45.00

Over 10 liters — 90.00

c) For sealing metric instruments of weights:

With capacity of not more than 30 kg. — P45.00

With capacity of more than 30 kg. but no more than 300 kg. —
P90.00

With capacity of more than 300 kg. but no more than 3,000 kg.
—120.00

With capacity of more than 3,000 kg. — 150.00

d) For sealing apothecary balance or other balances of precision:

Over 3,000 kg. — P300.00

Over 300 to 3,000 kg. — 220.00

Over 30 to 300 kg. — 150.00

30 kg. or less — 120.00

e) For sealing scale or balance with complete set of weights:

For each scale or balance with complete set of weights for use
therewith — P150.00

For each extra weight — 75.00

For each and every re-testing and re-sealing of weights and

measures instruments including each gasoline pump for every
gasoline variant outside the office upon request of the owner or
operator, an additional service charge of P100.00 for each
instrument shall be collected.

Cost of Seal — 150.00

SECTION 53. Payment of Fees and Surcharge. — The fees herein

imposed shall be paid and collected by the City Treasurer upon the sealing or
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 licensing of the weights or measures instruments and renewable on or before the
anniversary date thereof.

The official receipt evidencing payment shall serve as a license to use such
instrument for one 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 fee paid therefore 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 54. Exemptions. —

a) All instruments for weights and measures used in government

work 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 55. Administrative Provision. —

a) City Treasurer is hereby required to keep full sets of secondary

standard for the use in testing of weights and measures instruments. These
secondary standards shall be compared with the fundamental standards in the
National Institute of Science and Technology annually.

SECTION 56. Fraudulent Practices Relative to Weights and Measures

and Corresponding Penalties. —

a) Fraudulent practices relative to weights and measures and

corresponding penalties — any person, other than the official sealer or weights and
measures:

1. Who places an official tag or seal upon any instrument of

weights or measures, or attaches it thereto; or

2. Who fraudulently imitates any mark, stamp or brand, tag or

other characteristics sign used to indicate that weights and
measures have been officially sealed; or

3. Who alters in any way the certificate given by the sealer as an

acknowledgement that the weights and measures mentioned
therein have been duly sealed; or

4. Who makes or knowingly sells, or uses any false or counterfeit

stamp, tag certificate, or license, or any dye for printing or

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 making stamps, tags certificate, or licenses which is an
imitation of, or purports to be a lawful stamp, tag, certificate or
license of the kind required by the provisions of this Article; or

5. Who alters the written of printed figures or letter on any stamp

tag certificate of license used or issued; or DETACa

6. Who has in his profession any such false, counterfeit, restored

or altered stamp, tag, certificate or license for the purpose of
using or reusing the same in payment of fees or charges
imposed in this Article; or

7. Who procures the commission of any such offense by another

shall for each of the offense above, be fined by not less than
two hundred pesos (P200.00) nor more than five thousand
pesos (P5,000.00) or imprisonment for not less than one (1)
month nor more than six (6) months, or both at the discretion of
the Court.

b) Unlawful possession or use of instrument not sealed before using and

not sealed within twelve (12) months from last sealing:

Any person making a practice of buying or selling goods by weights and/or

measures, or of furnishing services the value of which is estimated by weight or
measure, who has in his possession, without permit, any unsealed scale balance,
weight or measure, and any person who uses in any purchase or sale or in
estimating the value of any service furnished, any instrument of weight or measure
that has not been officially sealed, or if previously sealed the license therefore has
expired and has not been renewed in due time, shall be punished by a fine of not
exceeding five thousand pesos (P5,000.00) or by imprisonment of not exceeding
six (6) months, or both at the discretion of the Court.

If however, such scale, balance, weights or measures, had been officially

sealed at some previous time and the seal and tag officially affixed thereto remain
intact and in the same position and condition in which they were placed by the
official sealer, and the instrument is found not to have been altered or rendered
inaccurate but still to be sufficiently accurate to warrant its being sealed without
repairs of alterations, such instrument shall, if presented for sealing promptly on
demand of any authorized sealer or inspector of weights and measures, be sealed,
and the owner possessor or user of the same shall be subject to no penalty except a
surcharge equal to five (5) times the regular fee fixed by law for the sealing of an
instrument of its class. This surcharge shall be collected and accounted for by the
City Treasurer in the same manner as the regular fees for sealing such instruments.

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 c) Alteration or fraudulent use of instrument of weights and measures:

1. Any person, with fraudulent intent, alters any scale or balance,

weight or measure after it is officially sealed or who knowingly
uses any false scale or balance, weight or measure, whether
sealed or not, shall be punished by a fine of not less than two
thousand pesos (P2,000.00) nor more than five thousand pesos
(P5,000.00) or by imprisonment of not less than three (3)
months nor more than two (2) years or both, at the discretion of
the Court.

2. Any person who fraudulently gives short weight or measure in

the making of a sale, or who fraudulently takes excessive
weight or measure in the making of a purchase, or who
assuming to determine truly the weight or measure, of any
article bought or sold by weight or measure, fraudulently
misrepresents the weights or measures thereof, shall be
punished by a fine of not less than two thousand pesos
(P2,000.00) nor more than five thousand pesos (P5,000.00) or
by imprisonment of not less than three (3) months but not more
than six (6) months.

SECTION 57. Administrative Penalties. — The City Treasurer may

compromise the following acts or omission not constituting fraud.

a) Any person making a practice of buying or selling by weight and

measure using unsealed and/or unregistered instrument:

1. When correct — P500.00

2. When incorrect but within tolerable allowance of defect or short

measure — 1,000.00

b) Failure to produce weight and measure tag or license or certificate

upon demand but the instrument is duly registered.

1. When correct — P100.00

2. When incorrect but within tolerable allowance of defect or short

measure — 200.00

c) Any person found violating any of the above stated two (2) provisions
for the second time shall be fined twice the above stated penalty.

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 ARTICLE V

Cattle Registration Fees

SECTION 58. Imposition of Fees. — Every person who owns large

cattle is required to register his ownership thereof for which a certificate of
ownership shall be issued upon payment of the following registration fees:

Fee per annum

1. Certificate of ownership — P50.00

2. Certificate of Transfer — 100.00

3. Registration of Private Brand — 50.00

SECTION 59. Time of Payment. — The fees herein shall be paid to the
City Treasurer prior to registration and renewal of the same. aDSIHc

SECTION 60. Record of Registration. — All large cattle presented to

the City Treasurer or his duly authorized deputies for registration shall be recorded
in a book showing the name and residence of the owner and the class, color, age,
sex, brand and other identifying marks of the large cattle. This data shall also be
stated in the certificate of ownership issued to the owner thereof. If the large cattle
is sold or the ownership thereof is transferred to another person, the respective
names and residences of the vendor and the vendee or transferee shall likewise be
indicated in the transfer certificate of ownership.

ARTICLE VI

Processing Fees for Zoning or Locational Clearance

SECTION 61. Imposition of Fees. — The following fees for zoning or

locational clearance for land use within the City shall be collected by the City
Treasurer or his duly authorized deputies from the owners and/or contractors of
land development construction, renovation and expansion projects, as follows:

a) Application/Filing Fee. For every application for locational

clearance irrespective of whether approved or not; motions for
reconsideration reclassification and for filing of complaint, the
fee shall be as follows:

1. For locational clearance for Urban Poor housing or

Community Mortgage Programs — P500.00/Unit

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 2. For locational clearance not classified above —
2,000.00/Unit

3. For Temporary Use Permit (TUP) — 2,000.00/Unit

4. For motion for reconsideration — 1,000.00

5. For petition/request for reclassification — 2,000.00

This excludes the cost of reclassification proceedings

such as production/reproduction of maps and other
documents; public hearings and publication which shall
likewise be charged to the account of the
applicant/proponent.

6. For zonal certification — 1,000.00

7. Zoning Filing Fee for application of Business permit

a) Less than 20 sq. m. — 200.00

b) 21 to 100 sq. m. — 500.00

c) 101 sq. m. and above — 1,000.00

8. For filing complaint, except those involving

Pauper-litigant which shall be free of charge — 2,000.00

b) Processing Fee. For approved application for locational

clearance whether the project or activity to be undertaken is
conforming or non-conforming, in accordance with the
following schedules:

1. Residential (single detached) P3.00/sq. m. of total floor

area

2. Commercial establishments 5.00/sq. m. of Including

apartments, mass housing, total floor area townhouses
constructed primarily for gain purposes

3. Temporary Use Permit (TUP) 5.00/sq. m. of total floor

area

4. Zoning Processing Fee for Business Permit Application

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 a. For New Business

i. Floor area 20 sq. m. or less 100.00 (fixed

rate)

ii. Floor area in excess of 20 sq. m. 5.00/sq.

m. — plus 100.00 per sq. m.

b. For Renewal of Business Permit — 500.00

(fixed-rate)

5. Industrial establishments — 5.00/sq. m. of total floor

area

6. Institutional (schools, hospitals, etc.) — 5.00/sq. m. of

total floor area

7. Memorial Parks/Cemeteries — 5.00/sq. m. of total floor

area

8. Agro-industrial

a) Manufacturing — 5.00/sq. m. of total floor area

b) Non-Manufacturing — 5.00/sq. m. of total floor

area

9. Telecommunications/Towers — 10,000.00/unit

10. Billboards — 10.00/sq. m.

11. Yards utilized for commercial purpose — 5.00/sq. m. of

total floor area

12. Yards utilized for industrial purposes — 5.00/sq. m. of

total floor area

c) Penalties

1) For applicants who started construction prior to their

application for Locational Clearance

a) For total project not exceeding

Php3,000,000.00/per unit — P3,000.00

b) For total project cost exceeding Php3,000,000.00,

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 penalty will be computed at 1% of 1/10 of the
Total Project Cost ETHIDa

2) For non-Renewal of Temporary Use Permit —

P1,000.00 per unit/year

SECTION 62. Time of Payment. — The prescribed processing fees

shall be paid to the City Treasurer or his duly authorized deputies before any land
development, construction or renovation project is lawfully begun or pursued
within the territorial jurisdiction of the City.

SECTION 63. Exemption. — Except for government-owned or

controlled corporation, all government projects whether national or local, are
exempt from the payment of the prescribed fees. Provided however, that the
locational clearance must be secured prior to the finalization of plans and issuance
of the corresponding building permit.

ARTICLE VII

Excavation Permit Fees

SECTION 64. Imposition of Fees. — The following fees and charges

shall be collected from any person, firm or corporation whether private or
government except those specifically exempted by law which shall make or cause
to be made any excavation or digging on private or public roads, streets and
thoroughfares, including passageways and sidewalks or to dig to make sources of
water supply within the City.

Diggings/Excavations

1. Filing Fee — P300.00

2. Inspection Fee (For house connection and all other excavations)

— 450.00

3. Processing Fee

a) For water house connection — 200.00

b) For Pipe Laying Project — 5,000.00

c) For all other excavation — 500.00

4. Excavation Permit Fee

4.1 Underground Utility Lines

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 a. For a maximum width of trench of 0.50 m

a.1 First 50 linear meter length of excavation

and below — 1,500.00

a.2 Over 50 linear meter length of excavation

— 45.00/l.m.

b. Excess over 0.50 meter width of trench —

75.00/sq. m.

4.2 For foundations of structures — 75.00/sq. m.

4.3 For road concreting/blocking and asphalt pavement —

15.00/sq. m.

4.4 For installation of wooden/concrete utility poles —

450.00/pole

SECTION 65. Restoration Deposit. — The restoration shall be based

on the following schedule:

a. Concrete Pavement — Per sq. m. of fraction thereof

a.1 9" thickness — P1,500.00

a.2 8" thickness — 1,350.00

a.3 7" thickness — 1,350.00

a.4 6" thickness — 1,100.00

a.5 4" thickness — 900.00

Concrete Sidewalk — 900.00

Macadam Pavement — 750.00

b. Asphalt Pavement

b.1 2" thickness — 800.00

c. Curb and Gutter — 600.00

Maintenance Fee — For the maintenance of the restored portion with one
year

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 a. Concrete Pavement — Per sq. m. of fraction thereof

a.1 9" thickness — P375.00

a.2 8" thickness — 375.00

a.3 7" thickness — 300.00

a.4 6" thickness — 300.00

a.5 4" thickness — 225.00

b. Asphalt — 225.00

c. Macadam — 75.00

d. Curb and Gutter — 150.00

SECTION 66. Engineering Supervision Fee. — Five percent 5% of the

excavation permit fee and restoration cost before start of the restoration.

SECTION 67. Schedule of Fines. — The above fines shall be imposed

as follows: cSEDTC

Light Less Grave Grave

Violation Violation Violation
(Minimum) P1,000.00 P5,000.00
P10,000.00
(Medium) 2,000.00 7,500.00
15,000.00
(Maximum) 3,000.00 10,000.00
20,000.00

a. Minimum Fine — for failure to comply with the terms of the

first notice;

b. Medium Fine — for failure to comply with the terms of the

second notice;

c. Maximum Fine — for failure to comply with the terms of third

and final notice;

1. Building Permit

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 a) Filing Fee — P300.00

b) Processing Fee — 750.00

2. Complainant Filing Fee — 750.00

SECTION 68. Building Permit and Related Fees. — Authority of the

Secretary of the Department of Public Works and Highways to impose Fees and
Charges.

The assessment, collection and allocation of building permit fees, signboard

permit fees, plumbing inspection and permit fees, sanitary inspection fees
electrical installation permit and inspection fees, mechanical installation and
inspection fees, and such other levies as may be prescribed by the Department of
Public Works and Highways (DPWH) in the exercise of regulatory powers over
public and private buildings and structures within the Metropolitan Manila under
Presidential Decree No. 1096, otherwise known as the National Building Code of
the Philippines, shall be governed by such Code and the rules and regulations
promulgated thereunder.

ARTICLE VIII

Civil Registry Fees

SECTION 69. Imposition of Fees. — The following fees shall be

collected for services rendered by the Civil Registry of the City:

MARRIAGE FEES

1. Filing Fee for Application of Marriage License — P200.00

2. Marriage License Fee — 75.00

FOR REGISTRATION OF THE FOLLOWING:

1. Certificate of Live Birth-Late Registration — P150.00

2. Certificate of Marriage-Late Registration

3. Certificate of Death-Late Registration — 150.00

4. Certificate of Foundling — 150.00

5. Adoption — 150.00

6. Legitimation by Subsequent Marriage of Parents — 150.00

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 7. Acknowledgement/Admission of Paternity — 150.00

8. Judicial Recognition /Acknowledgement — 150.00

9. Court Decision of Guardianship of Minor — 150.00

10. Processing Fee R.A. 9255 — 150.00

11. Supplemental Report on Entry of Certificate of Live Birth,

Certificate of Marriage and Certificate of Death — 150.00

12. Emancipation of Minor — 150.00

13. Court Decision, Impugning, Denying, Revoking Recognition —

150.00.

14. Ante-Nuptial Agreement/Pre Marriage Settlement — 150.00

15. Court Order for the Annulment of Marriage — 150.00

16. Legal Separation/Revival of Former Property Regime —

150.00

17. Court Order on Presumptive Death — 150.00

18. Affidavit of Reappearance — 150.00

19. Affidavit of Election of Repatriation/Renunciation — 750.00

20. Naturalization/Cancellation of Naturalization Certificate —

1,000.00

21. Aliases — 150.00

22. Court Order for Correction of Entries/Change of First Name —

150.00

23. Other Legal Instrument — 150.00

24. Other Court Decrees — 150.00

FOR ISSUANCE OF CERTIFIED COPIES OF EXISTING CIVIL

REGISTRY RECORDS

1. Certified copies of Civil Registry Documents — P75.00 SDAaTC

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 2. Solemnizing Fee — 150.00

3. Court Orders, Legal Instruments & Petitions (R.A. 9048) per

page — 75.00

4. Other registered/supporting documents — per page — 75.00

OTHER FEE AND CHARGES

1. Certified Transcriptions — P100.00

2. Certification of No Record on File — 100.00

3. Late Registration Fee for Marriage & Death Certificate —

200.00

4. Advance Transmittal to National Statistics Office — 150.00

5. Processing Fee for out-of-town Registration — 150.00

BURIAL FEES

1. Burial Fees — P75.00

2. Transfer of Cadaver — 75.00

3. Entrance Fee from other City/Municipality —75.00

4. Fee for Exhumation of Cadaver — 300.00

5. Transfer to other City/Municipality — 75.00

6. Annual Rental Fees for Public Cemetery Lot or Grave —

200.00

7. City Cemetery Fund — 500.00

SECTION 70. Exemptions. — The City Civil Registrar or equivalent

functionary shall issue a copy of any civil registry document without payment of
the fee herein required for official use upon the request of a competent court or
other government agency.

SECTION 71. Payment of Fees. — The fees shall be paid to the City
Treasurer or his duly authorized deputies before registration or issuance of the
document or certified copy thereof.

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 ARTICLE IX

Secretary's Certification Fees

SECTION 72. Imposition of Fees. — Unless otherwise provided, the

following fees are hereby imposed on every person securing a copy of official
records/documents certifications, clearances and the like in any of the offices of
the City for whatever purpose.

a) First page — P75.00

b) For every page thereafter — 15.00

SECTION 73. Time of Payment. — The certification fee shall be paid

to the City Treasurer or his deputy before the issuance of a copy of any official
records or document/clearance and the like by the person requesting the same or
his agent.

SECTION 74. Exemption. — The fee imposed in this Article shall not
be collected for copies furnished to agencies, offices and other branches of the
government for official business, except those copies required by courts at the
request of the litigants, in which case the fee should be collected.

ARTICLE X

Police Clearance Fee

SECTION 75. Imposition of Fees. — The following fees shall be

collected for every certificate issued to any person requesting for issuance of
police clearance:

a) For employment, scholarship, study grant or other purposes not

herein specified — P120.00

b) For firearms permit application — 270.00

c) For change of name — 270.00

d) For passport or visa application — 170.00

e) For application for Philippine citizenship — 1,070.00

As per City Ordinance No. 1333-16 Series of 2016

SECTION 76. Exemption. — The fee shall not be collected from (a)
officials and employees of local governments and (b) national government
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 officials and employees in relation to official business.

SECTION 77. Payment of Fees. — The fees shall be paid to the City
Treasurer or his duly authorized deputies by the person applying for police
clearance.

ARTICLE XI

Tricycle Regulatory Unit (TRU) Processing Fees/Registration of Body Number,

Pedicab, Bicycle and Tricycle Fees

SECTION 78. Imposition of Fees and Other Administrative Provisions.

— There shall be collected from every person who shall own or possess a tricycle,
pedicab/bicycle used either for hire or private use in the City the following fees:

1. Registration of Body Number (RBN) — good for 3 years

a. Tricycle — P250.00

b. Pedicab — 150.00

2. Tricycle Regulatory Unit (TRU) acEHCD

a. Processing Fee — 250.00

b. License Fee — 100.00

Pedicab Identification Plate — 50.00

Pedicab Sticker — 50.00

Supervision Fee — 100.00

Bicycle Registration Fee — 30.00

Bicycle Plate — 50.00

Change Operator Fee — 5,000.00

SECTION 79. Time of Payment. — The fees herein prescribed shall be

paid to the City Treasurer before the unit is registered and the same shall be
renewed on or before the end of January of the following year.

SECTION 80. Administrative Provisions. — The plate number shall be

placed on a portion of the bicycle or tricycle exposed to public view. No person
shall own possess or maintain any bicycle or tricycle within the City without first
securing a license therefore and no license shall be issued unless a satisfactory
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 written evidence of ownership or legal possession of such bicycle or tricycles filed
with the Tricycle Regulatory Unit (TRU). The license shall be renewed on or
before the anniversary date thereof, and the failure to renew the same on time shall
subject the owner thereof to a surcharge of twenty-five percent (25%). The
Tricycle Regulatory Unit (TRU) shall be responsible for the proper
implementation hereof.

ARTICLE XII

Assessor's Fees and City Prosecutor's Clearance Fees

SECTION 81. Imposition of Fees. — The following fees are hereby

imposed on all persons transacting with the Assessor's Office and City Prosecutor's
Office.

A. Assessor's Processing/Certification Fees:

1. Processing Fee — P225.00

2. Verification Fees (Tax Mapping) — 150.00

3. Certified True Copy of Tax Declaration — 150.00

4. Certificate of "No Improvement" — 150.00

5. Certificate of "With Property" — 150.00

6. Certificate of "No Property" — 150.00

7. Certificate of "With Shanty" — 150.00

8. Certificate of "Tax Mapping" — 150.00

B. City Prosecutor's Clearance Fees:

1. Passport Clearance for Employment and Travel Abroad —

250.00

2. Issuance of License to Possess firearms — 900.00

3. Fiscal Clearance for Business

a. Capital is P50,000 or less — 450.00

b. Capital is more than P50,000 — 750.00

4. For Naturalization purposes — 1,500.00

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 5. For any other clearance not specified — 100.00

6. Terminal Fee — 100.00

7. Retirement — 150.00

8. Fiscal's Clearance — AFP Training — 100.00

9. PNP Requirement — 100.00

10. For Loans — 150.00

11. Legal Purposes — 150.00

12. BFP/BJMP Requirement — 100.00

13. For Military Purposes — 100.00

14. Commission in Phil. Navy — 100.00

15. Fiscal's Clearance — For Local Employment — 100.00

16. For Board Exam — 100.00

17. GSIS (Policy Claim) — 100.00

18. For Navy Training — 100.00

19. For Cooperative Purposes — 100.00

20. For Absolute Pardon — 150.00

21. Fiscal's Clearance-Enlistment Phil. Marines — 100.00

22. Fiscal's Clearance-Commissionship-AFP — 150.00

SECTION 82. Time of Payment. — The City Treasurer's Office shall

collect and issue the necessary receipt for the payment upon presentation of an
order of payment issued by the City Assessor's office and the City Prosecutor's
Office. No clearance, certification and/or any official document shall be issued by
the aforementioned offices without the prior payment of the fees herein prescribed.

CHAPTER VI

User Charges

ARTICLE I
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 Garbage Service Charges

SECTION 83. Garbage Service Charge on Businesses. — Except as

otherwise provided herein, garbage service charges for businesses shall be
collected annually within the first twenty(20) days of the beginning of the calendar
year, with option to pay on a quarterly basis from every person (natural or
juridical) engaged in business, occupation or calling or any undertaking in the City
in accordance with the following schedule. SDHTEC

SCHEDULE A — AIRCRAFT AND WATERCRAFT COMPANIES

Annual Rate

1. Main Office — P15,000.00

2. For every branch, school or office — 6,000.00

SCHEDULE B — AMUSEMENT PLACES

1. Amusement centers and establishments with coin operated

machines, appliances, amusement rides and shooting galleries,
side show booths and other similar establishments with
contrivances for the amusement of customers, per contrivance
— 500.00

1-a. computer games/rental/Unit — 250.00

1-b. Billiard and/or pool halls, per table — 400.00

2. Bowling establishments:

a. Automatic, per lane — 900.00

b. Non-automatic, per lane — 400.00

3. Casinos — 25,000.00

a. On-line Casinos — 5,000.00

4. Circuses, carnivals & the like — 10,000.00

5. Cockpits — 10,000.00

6. Golf Course/Driving range — 10,000.00

7. Gymnasium — 6,000.00

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 8. Membership clubs, Associations or organizations:

a. Serving foods, drinks and lodging facilities — 8,000.00

b. Serving foods and drinks without lodging facilities —

6,000.00

9. Night/Day clubs, discos, beer gardens and other similar

establishments — 10,000.00

10. Race tracks, Jai-alai fronton, coliseum or similar establishments

— 8,000.00

For every off-track and/or off-fronton betting centers —

6,000.00

11. Resorts or other similar establishments — 15,000.00

12. Sauna baths and massage clinics, per cubicle — 1,000.00

13. Skating rink — 6,000.00

14. Stadia, sports complexes — 10,000.00

15. Theaters or cinema houses, per theater — 5,000.00

16. Pelota courts, tennis courts and other of similar nature/court —

800.00

SCHEDULE C — ELECTRIC AND POWER COMPANIES

1. Main office and/or each power plant — P30,000.00

2. Every branch office thereof — 15,000.00

SCHEDULE D — FINANCIAL INSTITUTIONS

1. Banks

a. Commercial banks (main office) — P7,000.00

Every branch thereof — 2,000.00

b. Savings banks (main office) — 3,000.00

Every branch thereof — 2,000.00

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 c. Rural banks — 2,000.00

d. Any business, commercial, industrial or institution not

otherwise specified in the preceding paragraphs at the
rate of not more than two pesos (P2.00) per square meter
per quarter of land and building occupied and actually
used for business.

2. Savings and Loan Associations, Insurance companies,

Pawnshops:

Main Office — 4,000.00

Every branch thereof — 1,500.00

3. Financial and/or lending investors Establishments, money

shops:

a. Main Office — 4,000.00

Every branch thereof — 1,500.00

b. Authorized dealer in Foreign Currencies and stock

brokers — 3,000.00

SCHEDULE E — GASOLINE SERVICE/FILLING STATION

1. Having an area of 1,500 sq. m. or more — P10,000.00

2. Having an area of more than — 1,000

but less than 1,500 sq. m. — 8,000.00

3. Having an area of 1,000 sq. m. or less — 6,000.00

4. Curb pumps and filling stations — 4,000.00

SCHEDULE F — PRIVATE HOSPITALS AND MEDICAL CLINICS

WITH BED CAPACITY FOR: AScHCD

1. More than 500 persons — P15,000.00

2. 301 to 500 persons — 10,000.00

3. 151 to 300 persons — 6,000.00

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 4. 101 to 150 persons — 4,500.00

5. 76 to 100 persons — 3,000.00

6. Or less — 2,000.00

Animal hospitals and others — 3,000.00

SCHEDULE G — HOTELS, MOTELS, APARTELS, PENSION INNS,

DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES,
DWELLINGS FOR LEASE OR RENT:

Per room/door — P600.00

SCHEDULE H — INSTITUTIONS FOR LEARNING

1. Private universities, colleges, schools and educational or

vocational institutions based on the total semestral enrollment
as follows:

a. 5,000 students or more — P10,000.00

b. 2,000 or more but less than 5,000 — 6,000.00

c. 1,000 or more but less than 2,000 — 5,000.00

d. 500 or more but less than 1,000 — 4,000.00

e. 300 or more but less than 500 — 3,000.00

f. Less than 300 students — 2,000.00

SCHEDULE I — LIQUIFIED PETROLEUM

Gas dealer:

1. Retailer — P3,000.00

2. Dealer — 6,000 00

SCHEDULE J — MARKET STALLHOLDERS:

Public Markets/Private Markets (Operators) — P5,000.00

Per each stall (lessee/vendor) — 1,500.00

SCHEDULE K — MEDIA FACILITIES:

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 1. Newspaper, books, or magazine publications — P1,500.00

2. Radio Stations — 3,000.00

3. T.V. Stations — 5,000.00

SCHEDULE L — TELEGRAPH, TELETYPE, CABLE AND WIRELESS

COMMUNICATION COMPANIES, TELEPHONE AND
TELECOMMUNICATION COMPANIES:

1. Main Office — P7,500.00

2. Every branch/Station/Cell site — 5,000.00

SCHEDULE M — PAY PARKING AREA AND/OR TERMINAL

GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES:

1. With an area of 1,000 sq. m. or more — P25,000.00

2. With an area of 700 sq. m. or more but less than 1,000 sq. m. —
15,000.00

3. With an area of 500 sq. m. or more but less than 700 sq. m. —
10,000.00

4. With an area of 300 sq. m. or more but less than 500 sq. m. —
8,000.00

5. With an area of less than 300 sq. m. — 6,000.00

SCHEDULE N — PEDDLERS, AMBULANT VENDORS, EXCEPT

DELIVERY VANS OR TRUCKS — P300.00

SCHEDULE O — ADMINISTRATION OFFICES, DISPLAY OFFICES

AND /OR OFFICES OF PROFESSIONALS — P2,000.00

SCHEDULE P — FILM SHOOTING, PER DAY — P300.00

SCHEDULE Q — PRIVATE WAREHOUSE OR BODEGA

a) 400 sq. m. or more — P15,000.00

b) Less than 400 sq. m. — 10,000.00

SCHEDULE R — REPRESENTATIVE OFFICE — P3,000.00

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 SCHEDULE S — APARTMENT/HOUSE FOR RENT

per unit — P600.00

SCHEDULE T — ALL OTHER BUSINESS AND OTHER SERVICE

AGENCIES NOT SPECIFICALLY MENTIONED ABOVE:

I. Manufacturers, producers and processors:

Factory with an aggregate area of:

1,000 sq. m. or more — P30,000.00

500 or more but less than 1,000 sq. m. — 20,000.00

200 or more but less than 500 sq. m. — 15,000.00 AcICHD

100 or more but less than 200 sq. m. — 12,000.00

50 or more but less than 100 sq. m. — 10,000.00

25 or more but less than 50 sq. m. — 6,000.00

Less than 25 sq. m. — 4,000.00

II. Exporters/Importers

a) 400 sq. m or more — P15,000.00

b) More than 200 sq. m. but less than 400 sq. m. —

10,000.00

c) Less than 200 sq. m. — 5,000.00

III. Brewers, Distillers, Compounders and Public Eating Places

with an aggregate area of:

1,000 sq. m. or more — P20,000.00

500 or more but less than 1,000 sq. m. — 15,000.00

200 or more but less than 500 sq. m. — 12,000.00

100 or more but less than 200 sq. m. — 10,000.00

50 or more but less than 100 sq. m. — 7,000.00

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 25 or more but less than 50 sq. m. — 5,000.00

Less than 25 sq. m. — 3,000.00

Carinderia — 2,000.00

IV. Owners or Operators of Business Establishments Rendering

Services.

A. Business Offices of General Contractors (Building

Specialty Engineering);

Manpower service/employment agencies;

Private detective agencies; advertising Agencies with an

aggregate area of:

1,000 sq. m. or more — P12,000.00

500 or more but less than 1,000 sq. m. — 10,000.00

200 or more but less than 500 sq. m. — 8,000.00

100 or more but less than 200 sq. m. — 6,000.00

50 or more but less than 100 sq. m. — 4,000.00

Less than 50 sq. m — 3,000.00

B. Other contractors/business establishments in rendering

services, printers and publishers with an aggregate area
of:

1,000 sq. m. or more — P14,000.00

500 or more but less than 1,000 sq. m. — 12,000.00

200 or more but less than 500 sq. m. — 10,000.00

100 or more but less than 200 sq. m. — 8,000.00

50 or more but less than 100 sq. m. — 6,000.00

25 or more but less than 50 sq. m. — 1,000.00

Less than 25 sq. m. — 600.00

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 V. Independent Wholesalers, Distributors, Commissaries, Dealers,
Repackers and Retailers with an aggregate area of:

1,000 sq. m. or more — P12,000.00

500 or more but less than 1,000 sq. m. — 10,000.00

200 or more but less than 500 sq. m. — 8,000.00

100 or more but less than 200 sq. m. — 6,000.00

50 or more but less than 100 sq. m. — 4,600.00

25 or more but less than 50 sq. m. — 3,000.00

Less than 25 sq. m. — 1,000.00

VI. Seasonal Businesses such as Tiangge Operator, Tiangge

Tenant, Firecracker retailer, Lantern Maker and others.

With an aggregate area of:

1000 sq. meter or more — P12,000.00

500 or more but less than 1000 sq. m. — 10,000.00

200 or more but less than 500 sq. m. — 8,000.00

100 or more but less than 200 sq. m. — 6,000.00

50 or more but less than 100 sq. m. — 4,000.00

25 or more but less than 50 sq. m. — 3,000.00

Less than 25 sq. m. — 1,000.00

VII. Special Permit such as advance screening, Stage play, exhibits

and the like — P2,000.00

SECTION 84. Garbage Service Charges for Multiple Business. —

Where there are two (2) or more kinds of business subject to the garbage charges
conducted in the same place or establishment by the same owner or operator, the
charge to be collected shall be that which has the highest rate among the business
concerned plus twenty-five percent (25%) thereof, provided that the total garbage
fee shall not exceed Fifty Thousand Pesos (P50,000.00) per annum. TAIaHE

SECTION 85. Manufactures/Producers Maintaining or Operating

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 Principal Offices, Factories and/or Sales Offices in the Same Premises. — For
purposes of collection of the garbage charges under Schedule T (I) manufacturers
or procedures maintaining their factory, principal or sales offices in the same
premises shall pay the garbage charges based on the total aggregate area of such
business premises at rates prescribed herein.

SECTION 86. Newly Established Business. — In the case of a newly

started business, the applicable garbage charges shall be computed proportionately
to the annual charge.

SECTION 87. Garbage Service Charge on Lot/Land Owners. — A

garbage service charge is hereby imposed on all lot/land owners in the City at the
following schedule:

500 sq. m. or more, per year — P600.00

400 or more but less than 500 sq. m. — 500.00

300 or more but less than 400 sq. m. — 400.00

200 or more but less than 300 sq. m. — 350.00

100 or more but less than 200 sq. m. — 300.00

Less than 100 sq. m. — 250.00

SECTION 88. Garbage Service Charge on Condominium Unit

Owner is hereby imposed in the City with the following schedule:

50 sq. m. or more, per year — P500.00

40 sq. m. or more but less than 50 sq. m. — 400.00

30 sq. m. or more but less than 40 sq. m. — 300.00

30 sq. m. below — 200.00

SECTION 89. Leased Properties and/or Properties Used for Business.

— When the real property is used for business purposes by the lot owner, the
garbage service charge shall be based on the garbage service charge for business
prescribed in the preceding section or in the rate prescribed in Section 87,
whichever is higher.

If the property is a leased property used for business purposes other than by
the lot owner, the lot owner shall pay the service charge prescribed in Section 87
while the business operator shall pay the rates prescribed in Section 83.
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 SECTION 90. Time of Payment. — The fee prescribed under this
article is due and demandable every 1st day of each calendar year, the same
however may be paid without penalty on a quarterly basis simultaneous with the
payment of the real property taxes or business taxes whichever is applicable.

SECTION 91. Administrative Provision. —

a. The Chief of the Business Permit and License Office (BPLO) shall
assess the garbage fees herein prescribed for businesses on or before the 20th day
of January of each year, simultaneous with the period for business permit renewal.
The garbage fees shall be payable on a quarterly basis except for new businesses,
where the garbage fees shall be paid in full.

b. The City Assessor shall issue the Order of Payment (OP) pertaining to
the garbage fees herein imposed to lot/land, condominium owners simultaneously
with the issuance of Real Property Tax Order of Payment (RPTOP) before the end
of the 1st quarter of each calendar year. The fee however may be paid on a
quarterly basis simultaneously with the Real Property Taxes.

The Business Permit & Licensing Office and City Assessor shall first
secure a tax/fee clearance from the Treasurer's Office before issuing subsequent
Mayor's Permit and/or a new Tax Declaration Number (TDN).

ARTICLE II

Cemetery Charges

SECTION 92. Imposition of Charge. — The following fees/charges are

hereby imposed for cadavers to be buried in City Cemeteries except paupers who
shall be buried free of charge. The City Health Office shall be responsible for the
efficient operation of the City Cemetery.

Receipts from Cemetery

Reburial Permit — P200.00

Transfer Permit — 200.00

Entrance — 200.00

Cemetery Charge

Renewal of City Cemetery Fund — 1,000.00

City Cemetery Fund — 500.00

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 SECTION 93. Time of Payment. — No permit shall be issued unless the
fee herein imposed is first paid to the City Treasurer.

ARTICLE III

Stalled Vehicles, Towing, Impounding

SECTION 94. Stalled Vehicle Charge. — There shall be collected from

every owner of any stalled vehicle in any street within the jurisdiction of the City,
the following charges: cDHAES

a. Stalled vehicle charges — P500.00

b. For towing charges

1. Vehicles with gross capacity weight of 4,000 kgs. or less

for the 1st 3 km. or fraction thereof — 500.00

2. Vehicles with gross capacity weight of more than 4,000

kgs. for the 1st 3 km. or fraction thereof — 1,000.00

for every additional km or fraction thereof — 100.00

c. Impounding Charge:

for each day or fraction thereof that the vehicle remains

impounded — 100.00

SECTION 95. Time of Payment. — The charges for stalled vehicles and
towing thereof shall be paid to the City Treasurer or his duly authorized deputies
before the vehicle is released. An Order of Payment shall be issued by the Traffic
Bureau for the purpose.

SECTION 96. Surcharge. — Failure to pay the charges for stalled

vehicle and/or towing thereof within the period prescribed in the preceding section
shall subject the owner/operator of the vehicle to a daily surcharge equivalent to
twenty percent (20%) of the charges imposed for the first two months, thirty
percent (30%) for the third and fourth months and forty percent (40%) for the fifth
and sixth months, but not to exceed Twenty Thousand Pesos (P20,000.00)
provided, that if after six (6) months the charges and surcharges shall not have
been paid by the operator or owner of the vehicle, the same shall be sold at public
auction, the proceeds of which shall be applied to the accumulated charges and the
excess, if any, shall be returned the operator or owner.

ARTICLE IV
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 Fishery Rentals

SECTION 97. Rate of Rentals. — The rate of fishery rentals within the
City for the grant of exclusive fishery rights to erect fish corrals, operate fishponds
or oyster beds, and any other species of fish for propagation:

Charge per Annum

a. Erection of fish corrals in the sea:

Per hectare — P5,000.00

b. Fish corrals or fish pens in inland from such operations shall

not be in excess of ten percent (10%) of the capital invested in
the public utility.

SECTION 98. Audit of Financial Statements. — The yearly financial

statements covering the utility shall be and should, the amount of net profit from
the operation of the public utility, be found to be in excess of the percentage fixed
in the preceding Section, the charge shall be accordingly adjusted and the excess
profit shall be spent only for the improvement of the public utility.

ARTICLE V

Parking Charges

SECTION 99. Rate of Charges. — The City shall collect appropriate

charges for services rendered in connection with the operation of public utilities
owned or operated by the City. The maximum annual net profit that may be
derived from such operations shall not be in excess of ten percent (10%) of the
capital invested in the public utility.

a) For cars:

For the first two (2) hours or fraction thereof — P20.00

For each subsequent hour or fraction thereof — 10.00

b) For buses, trucks, and others:

For the first hour or fraction thereof — 50.00

For each subsequent hour or fraction thereof — 20.00

For continuous parking for twelve (12) hour — 100.00

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 For continuous parking for twenty-four (24) hours — 150.00

c) Night parking:

For using street, sidewalk or public place or in front of their

houses and place of business as a private garage or parking
space.

For cars or jeepneys — P500.00/quarter

For buses & trucks — 1,000.00/quarter

For containerized vans/trailers or fraction thereof — 100.00/day

SECTION 100. Time of Payment. — The charges prescribed in the

preceding section shall be paid to the City Treasurer or to a duly designated
collector upon removal of the vehicle from the parking space except night parking
fees which shall be paid on or before the 20th of the beginning of the quarter.

CHAPTER VII

Real Property Taxes

SECTION 101. Imposition of Tax. — There is hereby imposed an ad

valorem tax on real properties located in the city in accordance with the following
rates:

a) Residential — one percent (1%) of assessed value

b) Commercial & Industrial — one and a half percent (1.5%) of

assessed value ASEcHI

c) Special Classes — one and a half percent (1.5%) of assessed

value

d) Idle Lands — five percent (5%) of assessed value

SECTION 102. Exemption from Payment of Real Property Tax. — The

following are exempted from payment of the real property tax:

a) All real property owned by the Republic of the Philippines or

any of its political subdivisions, except when the beneficial use
thereof has been granted, for consideration or otherwise, to a
taxable person;

b) Charitable institutions, churches, parsonages, or convents

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 appurtenant thereto, mosques, non-profit or religious cemeteries
and all lands, buildings and improvements actually, directly and
exclusively used for religious charitable or educational
purposes;

c) All machineries and equipment that are actually, directly and

exclusively used by local water district and Government Owned
and Controlled Corporations engaged in the supply and
distribution of water and/or generation and transmission of
electric power;

d) All real property owned by duly registered cooperatives as

provided in Republic Act No. 6938; and

e) Machinery and equipment exclusively used for pollution

control and environmental protection.

Except as provided in this Code, any exemption from payment of real

property tax previously granted to, or presently enjoyed by all persons whether
natural or juridical, including all Government Owned and Controlled Corporations
are withdrawn upon the effectivity of the Code.

SECTION 103. Additional Levy for Special Education Fund. — There is

hereby imposed an annual tax of one percent (1%) on the assessed value of real
property which shall be in addition to the basic real property tax. The proceeds
thereof shall exclusively accrue to the Special Education Fund.

SECTION 104. Idle Lands, Coverage. — For purposes of real property

taxation, idle lands shall include the following:

a) Agricultural lands, more than one (1) hectare in area, suitable

for cultivation dairying, inland fishery, and other agricultural
uses one-half (1/2) of which remain uncultivated or unimproved
by the owner of the property or person having legal interest
therein. Agricultural land planted to permanent or perennial
crops with at least fifty percent (50%) trees to hectare shall not
be considered idle lands. Lands actually used for grazing
purposes shall likewise not be considered idle lands.

b) Lands, other than agricultural, located in the city, more than one
thousand (1,000) square meters in area one-half (1/2) of which
remain unutilized or unimproved by the owner of the property
or person having legal interest therein.

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 Except as provided herein, any exemption from payment of real
property tax previously granted to, or presently enjoyed by, all
persons, whether natural or juridical including all Government
Owned and Controlled Corporations are hereby withdrawn
upon the effectivity of this Code.

SECTION 105. Payment of Tax. — The tax levied under this article shall
accrue on the first day of January of each year, but may be paid in four (4) equal
quarterly installments as follows:

a) First Quarter — on or before March 31

b) Second Quarter — on or before June 30

c) Third Quarter — on or before September 30

d) Fourth Quarter — on or before December 31

To avail of the ten percent (10%) quarterly discount, taxpayer shall pay the
tax due on or before the last working day of each quarter.

SECTION 106. Tax Discount for Advance Payment. — The basic real
property tax and the additional tax accruing to the Special Education Fund (SEF)
shall be paid on or before the last working day of November to avail the twenty
percent (20%) discount on the annual tax due.

SECTION 107. Applicability Clause. — For the efficient administration

of the real property tax the applicable provisions of Republic Act No. 7610
otherwise known as the Local Government Code of 1991 and other pertinent laws
shall apply.

a) On the Appraisal and Assessment of Real Property.

1) Appraisal of Real Property — All properties whether taxable or

exempt, shall be appraised at the current and fair market value
prevailing in the City in accordance with the rules and
regulations promulgated by the Department of Finance for the
classification, appraisal and assessment of real property
pursuant to the provisions of the 1991 Local Government Code.

2) Declaration of Real Property by the owner or administrator —

It shall be the duty of all persons, natural or judicial, owning or
administering real property/properties, including the
improvements thereon within Las Piñas City, or their duly
authorized representatives, to prepare, or caused to be prepared
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 and file with the City Assessor, a sworn statement declaring the
true value of their property, whether previously declared or
undeclared taxable or exempt, which shall be the current and
fair market value of the property, as determined by the
declarant. Such declaration shall contain a description of the
property sufficient in detail to enable the City Assessor or his
deputy to identify the same for declaration of real property
herein referred to and shall be filed with the City Assessor once
every three (3) years during the period from January first (1st)
to June thirtieth (30th). ITAaHc

For this purpose, the City Assessor shall use the standard form
known as the Sworn Declaration or Property Values prescribed
by the Department of Finance.

3) Duties of Person Acquiring Real Property or making

improvements thereon.

a) It shall be the duty of any person or any authorized

representative acquiring, any real property situated in
Las Piñas City or making any improvement on real
property, to prepare or caused to prepared, and file with
the City assessor a sworn statement declaring the true
value of subject property, within sixty (60) days after the
acquisition of each property or upon completion or
occupancy of the improvement whichever comes first.

b) In the case of houses, buildings, or other improvements

acquired or newly constructed which will require
building permits, property owners or authorized
representatives shall likewise file a sworn declaration of
the true value of the house, building or other
improvements within sixty (60) days after:

i) the date of a duly notarized final deed of sale,

contract or the deed of conveyance covering the
subject property executed between the contracting
parties;

ii) the date of completion or occupancy of the newly

constructed building, house, or improvement
whichever comes first and

iii) the date of completion or occupancy of any

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 expansion renovation or additional structures or
improvement made upon any existing building,
house, or other real property whichever comes
first.

c) In case of machineries, the sixty (60)-day period for

filing the required sworn declaration of property values
shall commence on the date of the installation thereof.
For this purpose, the City Assessor may secure a
certification from City Engineer.

4) Declaration of Real Property by the City Assessor.

a) When any person, natural or judicial, by whom real

property is required to be declared refuses or fails for
any reason to make such declaration within the time
prescribed, the City Assessor shall himself declare the
property in the name of defaulting owner and shall
assess the property for taxation in accordance with the
provisions of this Article.

b) In the case of the real property discovered whose owner

or owners are unknown, the City Assessor shall likewise
declare the same in the name of the unknown owner
until such time that a person, natural or juridical, comes
forth and files the sworn declaration of property values.

c) No oath shall be required of a declaration thus made by

the City Assessor.

5) Listing of Real Property in the Assessment Rolls.

a) The City Assessor shall prepare and maintain an

assessment roll wherein all real properties shall be listed,
whether taxable or exempt located within the territorial
jurisdiction of the City. The real properties shall be
listed, valued and assessed in the name of the owner or
administrator, or anyone having legal interest in the
property.

b) The real property of a corporation, partnership or

association shall be listed, valued and assessed in the
same manner as that of an individual.

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 6) Real Property Identification System. All declarations of real
property, made under the provision of this Article shall be kept
and filed under a uniform classification system to be established
by the City Assessor pursuant to the guidelines issued by the
Department of Finance (DOF) for the purpose.

7) Notification of Transfer of Real Property Ownership

a) Any person who shall transfer real property ownership to

another shall notify the City Assessor within sixty (60)
days from the date of such transfer;

b) The notification shall include the copy of the mode of

transfer, the description of the property alienated, the
name and address of the transferee. CHTAIc

8) Preparation of Schedule of Fair Market Value

a) Before any general revision of property assessment is

made pursuant to the provisions of this Article, there
shall be a prepared schedule of fair market values by the
City Assessor for the different classes of real property
situated in the City for the enactment into separate
Ordinance by the Sangguniang Panlungsod. The
approved schedule of fair market values shall be
published in a newspaper of general circulation in the
City or posted in two other conspicuous public places
therein;

b) In the preparation of Schedule of Fair Market Values,

the City Assessor shall be guided by the rules and
regulations issued by the Department of Finance.

9) Authority of Assessor to take Evidence — For the purpose of

obtaining information on which to base the market values of
any real property, the City Assessor or his deputy may summon
the owners of properties to be affected or persons having legal
interest therein and witness, administer oaths, and take
deposition concerning the property, its ownership, amount,
nature, and value.

10) Amendment of the Schedule of Fair Market Values — The City

Assessor may recommend to the Sangguniang Panlungsod
amendments to correct errors of valuation and the schedule of
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 fair market values. The Sangguniang Panlungsod shall act
within ninety (90) days from receipt thereof.

SECTION 108. Special Provisions. —

a) It shall be the duty of the Register of Deeds to require every person

who shall present for registration a document of transfer, alienation, or
encumbrance of real property, to accompany the same with the certificate to the
effect that the real property subject of the transfer, alienation, or encumbrance, as
the case may be has paid all real property taxes due thereon. Failure to provide
such certificate shall be a valid cause for the Register of Deeds to refuse the
registration of the document.

Pursuant to Section 209 of the 1991 Local Government Code the Register
of Deeds shall likewise prepare and submit to the City Assessor, an abstract of his
registry, which shall include brief but sufficient descriptions of properties entered
therein, their present owners, and dates of their most recent transfer or alienation
accompanied by copies of corresponding deed of sale, donation, partition or other
form of alienation.

b) The Register of Deeds and Notaries Public shall furnish the City
Assessor with one (1) copy of every contract or instrument selling, transferring, or
otherwise conveying, leasing, or mortgaging real property registered by or
acknowledged before them within the first five (5) days of the succeeding month
after thirty (30) days from the date of registration or acknowledgment.

c) Any public official or employee who may now or hereafter be required

by law or regulation to issue to any person a permit for the construction, additional
repair, or renovation of a building, or permanent improvement on land, or a
certificate of registration for any machinery, including machines, mechanical
contrivances, and apparatus attached or affixed on land or to another real property,
shall transmit a copy of such permit or certificate within thirty (30) days of its
issuance, to the City Assessor. Such official shall likewise furnish the City
Assessor with copies of the building floor plans and/or certificates of registration
or installation of the machineries which may not be permanently or temporarily
attached to land or another real property but falling under the definition of the term
machinery and the rules and guidelines issued by the Department of Finance.

d) It shall be the duty of all Geodetic Engineers, public or private, to

furnish, free of charge, the City Assessor with the white or blue print copy of each
of all approved originals of subdivision plans or maps of surveys executed by them
within thirty (30) days from the receipts of such plans from the Land Management
Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory

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 Board, as the case may be.

e) Insurance companies are hereby required to furnish the City Assessor

copies of any contract or insurance on buildings structures, improvements and
machineries insured by them or other documents necessary for assessment thereof.

f) All real property assessment notices or owner's copies of tax

declarations sent through the mails by the City Assessor shall be exempt from the
payment of postal charges or fees.

g) The new assessment levels, rates of levy, special levies on real

property and tax on idle land provided in this Code shall only apply after the
effectivity of the general revision required under Section 219 of the 1991 Local
Government Code.

h) Real property owners who are applying for the exemption of their
property from Real Property Taxes must proceed and present evidence to the
Office of Sangguniang Panlungsod for approval thereof before the City Assessor
could take action to their request. EATCcI

i) The assessment or appraisal of all high-rise condominium buildings

used for commercial or residential purposes shall be on PRO RATA basis.

j) Leasehold Improvements or Rental spaces inside the shopping malls

or centers should be assessed and declared in the name of the tenant who
temporarily occupies the said rented space.

SECTION 109. Applicability Clause. — For the efficient administration

of the real property taxes, the applicable provisions of Republic Act No. 7160
otherwise known as the Local Government Code of 1991 and other pertinent laws
shall apply.

CHAPTER VIII

Administrative Provisions

ARTICLE I

Collection of Taxes, Charges and Fees

SECTION 110. Authority to Collect. — Unless otherwise provided, the

City Treasurer or his duly authorized deputies shall be responsible for the
assessment collection and administration of the taxes, fees and charges prescribed
under this Revenue Code. The City Treasurer or his duly authorized deputies are
hereby authorized to accept payments of fees, charges and taxes based on previous

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 payments subject to adjustments if found deficient by the Officials concerned.

SECTION 111. Accrual and Payment. — Except as otherwise

specifically provided in this Code, all taxes, charges and fees shall accrue on the
first day of January of each year and are payable within the first twenty (20) days
of January or of each subsequent quarter as the case may be.

The City Mayor, upon recommendation of the City Treasurer, for justifiable
reason or cause, such as flood, fire, typhoon and all other natural calamities,
extend for an additional period of not exceeding thirty (30) days the time for
payment of the tax, charge or fee without penalty.

SECTION 112. Surcharge and Interests. — Except as otherwise

specifically provided in this Code, non-payment of a tax, charge or fee within the
time required shall subject the taxpayer to a surcharge of twenty-five percent
(25%) of the amount of the tax, charge or fee due, plus interest of two percent
(2%) per month of the unpaid taxes, fees or charges including surcharges, until
such amount is fully paid but in no case shall the total interest on the unpaid
amount or portion thereof exceed thirty-six (36) months. For the purpose of this
Section the term "amount of tax, charge or fee due" shall refer to the total unpaid
tax, charge or fee for the whole year.

SECTION 113. Promissory Note. — Taxpayers with overdue account

may settle the account on installment basis and the penalties thereof shall cease to
accumulate upon payment of twenty five percent (25%) of the unpaid taxes, fees
and charges including interest and surcharges as initial payment and the balance
shall be paid in equal installment but shall in no case exceed twelve (12) months.
However and in case of default or if they fail to abide by the provisions of the
agreement, the total overdue account plus penalties and surcharges less the
payments made shall become due and demandable as if no compromise was
entered into by the taxpayer.

SECTION 114. Keeping of Books of Accounts. — All persons, natural or

juridical and who are doing business in the City of Las Piñas shall keep "books of
accounts" wherein all transactions and results of their operations are shown and
from which all taxes, charges and fees due the City may readily and accurately be
determined any time of the year; Provided, however, that any such person who
already keeps books of accounts in pursuance with the provisions of the National
Internal Revenue Code, which are sufficient for the purpose of this Code, shall no
longer be required to keep separate books as required by this Code.

SECTION 115. Examination of Books of Accounts. — The following

shall govern the examination by the City Treasurer of books of accounts and

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 pertinent records of businesses:

1). Examinations of Books of Accounts and Pertinent Records

of Businesses by Local Treasurer.

Only the City Treasurer, or his/her duly authorized

representative, imposing the tax, fee or charge, may examine
the books of accounts and pertinent records of business to
ascertain, assess and collect the correct amount of tax, fee and
charge. Consequently, no personnel in the Office of the City
Mayor may inspect records of business unless duly deputized in
writing by the City Treasurer.

The examination of books of accounts and pertinent records of

business is an inherent function of City Treasurer and may be
performed or enforced without need of an executive order from
the City Mayor Executive or an implementing ordinance of the
City Council.

2). Authority to Conduct Examination.

The City Treasurer, by himself or through his deputies duly

authorized in writing, conduct the examination of the books of
accounts and pertinent records of any person, partnership,
corporation or association subject to the local taxes, fees and
charges in order to ascertain, assess and collect the correct
amount of tax, fee and charge.

3). Written Authority to Conduct.

In case the examination is made by a duly authorized deputy by

the City Treasurer, the written authority of the deputy
concerned shall specifically state the name, address and
business of the taxpayer whose books, accounts and pertinent
record are to be examined, the date and place of such
examination and the procedure to be followed in conducting the
same.

4) Time, Frequency and Certification.

The examination of the books of accounts and pertinent records

of the business of the taxpayer shall be made during the regular
business hours, not oftener than once a year for every tax
period, which shall be the year immediately preceding the

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 examination, and shall be certified by the examining official.
Such certification shall be made of record in the books of
accounts of the taxpayer examined. DHITCc

5) Access to the Bureau of Internal Revenue Records.

The records of the Revenue District Office of the Bureau of

Internal Revenue shall be made available to the City Treasurer,
his deputy or duly authorized representative.

SECTION 116. City Assessor to Furnish in Advance Real Property Tax

Order of Payment. — The City Assessor shall furnish the Office of the City
Treasurer all Real Property Tax Orders of Payment within the first month of each
quarter/year as the case may be. The City Treasurer shall send the same including
the computation of tax due to all taxpayers within one (1) month before the
deadline for payment of the tax. The City Assessor shall likewise furnish the City
Treasurer the usual assessment roll, notice of reassessment/or cancellation of
assessment as well as all documents needed for the efficient collection and
administration of the real property tax.

ARTICLE II

Civil Remedies for Collection of Revenues

SECTION 117. Application. — The provisions of this Chapter and the

remedies herein provided may be availed of for the collection of any delinquent
local taxes, fees, charges or other revenues.

SECTION 118. Local Government's Lien. — Local taxes, fees, charges

and other revenues constitute a lien, superior to all liens, charges, or encumbrances
in favor of any person, enforceable by appropriate administrative or judicial
action, not only upon any property or rights therein which may be subject to the
lien but also upon property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent local taxes, fees and
charges including related surcharges and interests.

SECTION 119. Civil Remedies. — The civil remedies for the collection
of local taxes fees or charges, and related surcharges and interests resulting from
delinquencies 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

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 accounts, and interest in and rights to personal property, and by
levy upon real property and interest in or rights to real property;
and

b) By levy upon real property and interest in or rights to real

property;

c) By judicial action.

Either of the three (3) remedies may be pursued concurrently or

simultaneously at the discretion of the City Treasurer.

SECTION 120. Distraint of Personal Property. — The remedy by

distraint shall processed as follows:

a) Seizure. Upon failure of the person owing any tax or other

impositions to pay the same after one (1) year of delinquencies,
the City Treasurer or his deputy may upon issuance of three (3)
written notices, within the period of two (2) months, seize or
confiscate any personal property belonging to that 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 delinquencies and the expenses of
seizure. In such case, the City Treasurer or his deputy shall
issue a duly authenticated certificate based upon the record of
his office showing the fact of delinquency and the amount of
the tax, fee or charge and penalty due. This certification shall
serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer's right to claim
extension under the provision of existing laws. Distrained
personal property shall be sold at public auction in the manner
herein provided for.

b) Accounting of Distraint goods. The City Treasurer can make

or cause to be made an accounting of the goods, chattels, or
effects distrained, a copy of which is signed by himself, to be
left either with the owner or person from whom possession of
goods, chattels or effects taken, or at the selling place of
business of that person or 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 City Treasurer shall forthwith cause a

notification to be exhibited in not less than three (3) public and
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 conspicuous places in the territory of the City 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 City Mayor.

d) Release of Distraint Property upon Payment Prior to Sale. If

at any time prior of the consummation of the sale, all property
charges are paid to the officer conducting the sale, 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 sale, the City Treasurer shall
make a report of the proceedings in writing to the City Mayor.
cEaSHC

Should the properties distrained be not disposed of within one

hundred and twenty (120) days from the date of distraint, the
same shall be considered as sold to the City for the amount of
the assessment made thereon by the Committee on Appraisal
composed of the City Treasurer as chairman, with a
representative of the Commission on Audit and the City
Assessor as members.

When the amount of the assessment is equal to tax

delinquencies, the taxes due shall be considered paid.

f) Disposition of Proceeds. The proceeds of the sale shall be

applied to satisfy the tax, together with the increment thereto
incident to delinquency and the expenses of the distraint and
sale. Any 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 the actual expenses of seizure and preservation of the
property pending the sale, and no charge can be imposed for the
services of the City Treasurer or his deputy. Where the
proceeds of the sale are insufficient to satisfy the claim, other
properties may, in like manner, be distrained until the full
amount due, including all expenses is collected.

SECTION 121. Personal Properties Exempt from Distraint or Levy. —

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 The following properties 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 related surcharges and interests:

a) Tools and implements necessarily used by the delinquent

taxpayer in his trade or employment;

b) One (1) horse, cow, carabao, or other beast of burden such as

the delinquent taxpayer may select, and necessarily used by him
in his ordinary occupation.

c) His necessary clothing, and that of all his family;

d) Household furniture and utensils necessary for housekeeping

and used for that purpose by the delinquent taxpayer, such as he
may select, of a value not exceeding Ten Thousand Pesos
(P10,000.00);

e) Provisions, including crops, actually provided for individual or

family use sufficient for four (4) months;

f) The professional libraries of doctors, engineers, lawyers and

judges;

g) One (1) fishing boat and net, not exceeding the total value of
Ten Thousand Pesos (P10,000.00), by the lawful use of which
fisherman earns his livelihood; and

h) Any material or article forming part of a house or improvement

of any real property.

SECTION 122. Levy on Real Property. — The remedy of levy on real

property shall proceed as follows:

a) After the expiration of three (3) years in the case of delinquent

tax, fee, or charge not less than one hundred thousand pesos
(P100,000.00) and after distraint on personal property of the
delinquent taxpayer may be levied. To this end, the City
Treasurer shall make 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 on said certificate the description of
the property upon which levy is to be made. At the same time,
written notices of the levy shall be mailed to or served upon the
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 City Assessor and the Register of Deeds in the province or city
where the property is located who shall annotate the levy on the
tax declaration and certificate of title of the property,
respectively, of the delinquent taxpayers or, in his absence from
the Philippines, of his agent or the manager of a business in
respect to which the liability arose, or if there to be none, of the
occupant of the property in question. A report of any levy shall
within ten (10) days after receipt of the warrant, be submitted
by the City Treasurer to the City Mayor and the Sangguniang
Panlungsod.

b) Advertisement and Sale. Within thirty (30) days after levy, the
City Treasurer shall proceed to publicly advertise for sale or
auction the real property or a 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 building 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 City. The advertisement shall contain the
amount of taxes, fees or charges, and penalties due thereon, the
time and place of sale the name of the taxpayer against whom
the taxes, fees or charges are levied and the short description of
the property to be sold. At any time before the date fixed for the
sale, the taxpayer may stay the proceedings by paying the taxes,
fees, charges, penalties and interests. If he fails to do so, the
sale shall proceed and shall be held either at the main entrance
of the City Hall building, or on the property to be sold, or at any
other place as determined by the City Treasurer conducting the
sale specified in the notice of sale. Within thirty (30) days after
the sale, the City Treasurer or his deputy shall make a report of
the sale to the Sangguniang Panlungsod, and then make and
deliver to the purchaser a certificate of sale, showing the
proceedings of the sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all
taxes, fees, charges and related surcharges, interest, 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. CTIEac

The City Treasurer may advance an amount sufficient to defray

the cost of collection and advertisement and subsequent sale of
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 the subject real property including the preservation of
improvements thereon.

c) Redemption of Property Sold. Within one (1) year from the date
of the sale, the delinquent taxpayer or his representative shall
have the right to redeem the property upon payment to the City
Treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interests, or penalties from the date of
delinquency to the date of sale, plus interest of two percent
(2%) per month on the purchase price from the date of purchase
to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be
entitled to a certificate of redemption from the City Treasurer.

The Treasurer, upon surrender by the purchaser of the

certificates of sale previously issued to him, shall forthwith
return to the latter the entire purchase price paid by him plus the
interest of two percent (2%) per month herein provided for, the
portion of the cost of sale and other legitimate expenses
incurred by him, and said property thereafter shall be free from
the lien of such taxes, fees, or charges, related surcharges,
interests and penalties.

The real property 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.

d) Final Deed of Conveyance to the Purchaser. In case the

taxpayer fails to redeem the property as provided herein, the
City Treasurer shall execute a deed conveying to the purchaser
so much of the property has been sold, free from lien of any
taxes, fees, charges, related surcharges, interests and penalties.
The deed shall sufficiently recite all proceedings upon which
validity of the sale depends.

e) Purchase of Real Property by the City Government for Want of

Bidder. In case there is no bidder for the real property
advertised for sale as provided herein, or if the highest bid is for
an amount insufficient to pay the taxes fees, or charges, related
surcharges, interests, penalties and costs, the City Treasurer
conducting the sale, shall purchase the property in behalf of the
City as provided in this Code.

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 f) Resale of Real Property Taken for Taxes, Fees, or Charges. The
City government may, by separate Ordinance, sell and dispose
of the real property acquired at public auction. The proceeds of
the sale shall accrue to the general fund of the City after
deducting the share of the barangay whenever applicable.

SECTION 123. Penalties for Failure to Issue and Execute Warrant. —

Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, the City Treasurer or any of his deputies who fails to issue or
execute the levy after the expiration of the time prescribed, or who is found guilty
of abusing the exercise thereof by competent authority, shall automatically be
dismissed from the service after due notice and hearing.

ARTICLE III

Taxpayers' Remedies

SECTION 124. Period of Assessment and Collection. —

a) Local taxes, fees or charges shall be assessed within five (5) years
from the date they became due. No action for the collection of such taxes, fees or
charges, whether administrative or judicial, shall be instituted after the expiration
of such period provided that taxes, fees or charges which have accrued before the
effectivity of the Code may be assessed within a period of three (3) years from the
date they became due.

b) In case of fraud or intent to evade the payment of taxes, fees or

charges, the same may be assessed within ten (10) years from 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 that taxes, fees or
charges assessed before the effectivity of this Code may be collected within a
period of three (3) years from the date of assessment.

d) The running of the periods of prescription provided in the preceding

paragraphs shall be suspended for the time during which:

1) The City Treasurer is legally prevented from making the

assessment of collection;

2) The taxpayer requests for a re-investigation and executes a

waiver in writing before expiration of the period within which

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 to assess or collect; and

3) The taxpayer is out of the country or otherwise cannot be

located.

SECTION 125. Protest on Assessment. — When the City Treasurer or

his duly authorized representatives 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 receipt of the notice of assessment, the taxpayer may
file a written protest with the Office of the City Treasurer contesting the
assessment; otherwise, the assessment shall become final and executory. SaCIDT

In the event that a protest was made within the period provided above, the
City Treasurer shall decide the protest within a period of sixty (60) days from the
time of its filing. If the City Treasurer finds the protest to be wholly of partly
meritorious, he shall issue a notice cancelling wholly or partially the assessment. If
the City Treasurer finds the protest to be wholly or partly correct, he shall deny the
protest wholly or partly with notice to the taxpayer.

The taxpayer shall have thirty (30) days from receipt of the denial of the
protest or from the lapse of the sixty (60)-day period prescribed in this Article
within which to appeal unto a court of competent jurisdiction; otherwise, the
assessment becomes conclusive and unappealable.

SECTION 126. Claim for Refund or Tax Credit. — All taxpayers

entitled to a refund or tax credit provided in this Code shall file with the Office of
the City Treasurer a claim in writing duly supported by evidence of payment (e.g.,
official receipts, tax, clearance and such other proof evidencing overpayment)
within two (2) years from payment of the tax, fee, or charge. No case or
proceeding shall be entertained in any court without this claim in writing and after
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 tax credit.

The tax credit granted a taxpayer shall not be refundable in cash but shall
only be applied to future tax obligations of the same taxpayer for the same
business. If a taxpayer has paid in full the tax due for the entire year and he has no
other tax obligation payable to the City during the year, his tax credits shall be
applied in full during the first quarter of the next calendar year on the tax due from
him for the same business of said calendar year.

CHAPTER IX

Penal Provisions

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 SECTION 127. Penalty and Prescription. — Any person who violates
any of the provisions of this Revenue Code or any regulations hereunder for which
no specific penalty is prescribed, shall be punished by a fine not exceeding Five
Thousand Pesos (Php5,000.00), or an imprisonment not exceeding six (6) months,
or both at the discretion of the Court. If the violation is committed by a juridical
person, the president, general manager, or any person entrusted with the
administration thereof at the time of the violation was committed shall be held
liable therefore.

All complaints, suits, actions arising from the violation of any of the
provisions of this Revenue Code or any regulations promulgated thereunder, must
be filed and shall prescribe within a period of two (2) years from date of receipt of
the last demand letter. Provided further, that the running of the prescriptive period
shall be suspended upon the filing of the complaint with the Prosecutor's Office of
Las Piñas City.

CHAPTER X

Miscellaneous Provisions

SECTION 128. Publication of the Revenue Code. — Within ten days

after the approval of this Code, a certified true copy of the same shall be published
in accordance with the provisions of the 1991 Local Government Code.

SECTION 129. Public Dissemination. — This Revenue Code shall be

furnished to the City Treasurer for public dissemination.

SECTION 130. Withdrawal of Tax Exemption Privileges. — Unless

otherwise provided in this Code, tax exemptions or incentives granted to, or
presently enjoyed by all persons, whether natural or juridical, including
Government Owned and Controlled Corporations, except local water districts,
cooperatives duly registered under Republic Act No. 6938, non-stock and
non-profit hospitals and educational institutions, business enterprises certified by
the Board of Investments as pioneer or non-pioneer for a period of six (6) and four
(4) years respectively, from the date of registration, business entity, associations,
cooperatives registered under Republic Act 6810, and printer and/or publisher of
books or other reading materials prescribed by the Department of Education, as
school texts or references, insofar as receipts from the printing and/or publishing
thereof are concerned, are hereby withdrawn effective upon approval of this Code.

CHAPTER XI

Final Provisions

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 SECTION 131. Separability Clause. — If any clause, sentence,
paragraph, section or part of this Revenue Code shall be adjudged by any Court of
competent jurisdiction to be invalid, such judgment shall not affect, impair, or
invalidate the remainder of said Code, but shall be confined in its operation to the
clause, sentence, paragraph, section or part thereof directly involved in the
controversy.

SECTION 132. Repealing Clause. — All ordinances, rules and

regulations or part thereof in conflict or inconsistent with the provisions of this
Revenue Code are hereby repeated, amended, or modified accordingly.

SECTION 133. Effectivity. — This Ordinance shall become effective

upon approval and after completion of its publication for three (3) consecutive
days in a newspaper of general circulation.

ENACTED by the Sangguniang Panlungsod of Las Piñas in its regular

session today, November 14, 2016.

(ABSENT)
HON. CARLO R. AGUILAR
City Councilor

(SGD.) HON. FILEMON C. AGUILAR III

City Councilor

(SGD.) HON. FLORANTE S. DELA CRUZ

City Councilor

(SGD.) HON. DANILO V. HERNANDEZ

City Councilor

(SGD.) HON. ALFREDO L. MIRANDA

City Councilor

(SGD.) HON. HENRY C. MEDINA

City Councilor

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 (SGD.) HON. BUENAVENTURA F. QUILATAN
City Councilor

(SGD.) HON. RUBYMAR M. RAMOS

City Councilor

(SGD.) HON. BONIFACIO C. RIGUERA

City Councilor

(SGD.) HON. RENAN H. RIGUERA

City Councilor

(SGD.) HON. IGNACIO B. SANGGA

City Councilor

(SGD.) HON. MARK ANTHONY G. SANTOS

City Councilor

HON. ROGELIO M. ALEJANDRO

President, Liga ng mga Barangay

(SGD.) HON. LUIS I. BUSTAMANTE

Vice-Mayor & Presiding Officer

ATTESTED:

(SGD.) ATTY. JERRY A. TANCHUAN

Sanggunian Secretary

APPROVED:

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 (SGD.) HON. IMELDA T. AGUILAR
City Mayor

Published by Peoples Lider.

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