2013 revenue code of marikina city

13‐ 0027990

誤・ ,・■111・・ 3軍 111'1・・・SANGGUNIANG PANLUNGSOD NG MARIKINA

PRESENT:

HON.JOSE FABIAN I.CADIZ,M.D.

1ゞ District

Hon.RONNIE S.ACUNAHon.FRANKIE C AYUSONHon.JOSEPH B BANZONHon.CARISSA F.CARLOSHon ELMER B.NEPOMUCENOHon EVA A.PAZ

2nd District

Hon.ARIEL V.CUARESMAHon ANNA B DAYA0Hon MARK ALBERTJ DEL ROSARIOHon.XY―ZA R.DIAZENHon.ERNESTO M FLORESHon.SUSANA P.MAGTUBOHon.ROMMEL F ORTIZHon WILFRED S.REYES

SECTORAL REPRESENTATIVES:Hon,DOMINGO N.DELA PAZ

Hon.PAUL DANIEL P.BELMONTE

ON LEAVEHon SERAFIN Y BERNARDINOHon MARIO M.DE LEON

City Vice-MayorPresiding Oflicer

City CouncilorCity CouncilorCity Councilor

City CouncilorCity CouncilorCity Councilor

City CouncilorCity Councilor

City CouncilorCity CouncilorCity CouncilorCity CouncilorCity CouncilorCity Councilor

Liga President

SK Federation President

City CouncilorCity Councilor

Ordinance No 27Series of2013

0RDINANCE ADOPTING THE 2013 REVENUE CODE OF MARIKNA CITY

Introduccd by:Councilor ANNA B DAYA0Co‐Sponsored by:Councilor RONNIE S.ACUNA Councilor FRANKIE AYUSON

Councilor ARIEL CUARESMA Councilor ERNESTO FLORES

BE IT ORDAINED, AS IT IS HEREBY ORDAINED by thc SANGGUNIANGPANLUNGSOD of MARIKINA,in scssiOn duly asscmbled,that:

CHAPTER l

GENERAL PROVIS10NS

SECT10N l.TITLE This COde shali be known asthe Marikina Revenuc Code of2013.

SECT10N 2.SCOPE This Code shall govern thc taxing powcrs ofthe City ofMarikina

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Ordinance No. 27Series of 2013 of 121

SECTION 3. DEFINITION OF TERMS.

l. Actual Use- the purpose for which the real property is principally or predominantly utilizedby the person in possession thereof.

2. Amusement Places- are establishments devoted to pleasurable diversion and entertainment.

They include places of recreation, relaxation, avocation, pastime and fun.

3. Assessed Value- the fair market value ofthe real property multiplied by the assessment level.

It is synonymous with taxable value.

4. Assessment- the act or process of determining the value ofa real property, or portion thereof

subject to tax, including the discovery, listing, classification, and appraisal ofproperty.

5. Assessment level- the percentage applied to the market value ofreal property to determine its

assessed or taxable value.

6. Building- all kinds of structure more or less permanently atiached to a piece of land

excluding those which are merely super imposed on the soil.

7. Business- trade or commercial activity regarding regularly engaged in as a means oflivelihood or for profit.

8. Charges- income derived by the City Government in its proprietory functions such as market

stall ientals, hospital charges, waste collection and disposal fees, Iransportation fares and sale

of goods.

9. Civil Remedies- remedies in the collection of delinquent taxes either by distraint of personal

property, levy on real property, cancellation ofbusiness permits or by judicial actions.

10. contractor- any person, natural, or judicial, not subject to professional tax whose activity

consists essentially of the sale of all kinds of services for a fee, regardless of whether or not

the performirnce ofthe service calls for the exercise or use ofthe physical or mental faculties

of such contractor or his employees.

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

building and especially contractors as defined under applicable laws, filling, demolition and

salvage works contractors; proprietors of mine drilling apparatus; persons engaged in the

installation of water system, and gas or electric light, heat or power; proprietors or operators ofsmelting plants; engraving, plating, and plastic lamination establishments; proprietors

operators of establishments for repairing, repainting. upholstering washing or greasing

vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors

operators fumiture shops and establishments for planning and surfacing and re-cuttinglumber, and sawmills under contract to saw or cut logs belonging to others; proprietors oroperators of dry cleaning or dyeing establishments; steam laundries using washing machines;

proprietors or owners of shops for the repair of any kind of mechanical and electrical devices,

instruments, apparatus, or fumiture and shoe repairing by machine or any mechanical

contrivance; proprietors or operators of tailor shops, dress shops, milliners and hatters. Beautyparlors, barber shops, massage clinics, Turkish and Swedish baths, slenderizing and body

building saloons and similar establishments, photographic studios, luneral parlors, proprietors

or operators of arrastre and stevedoring, warehousing or forwarding establishments, master

plumbers, smiths, and house or sign painters, publishers except those engaged in the publication

or printing of any newspaper, magazine. review or bulletin which appears at regular intervals,

with fixed prices for subscription and sale which is not devoted principally to the publication oladvertisements; bookbinders and lithographers; business agents, private detective or watchman

agencies, commercial and immigration brokers and cinematographic film owners; lessors and

distributors or operators of establishments or lots for parking purposes indentors, proprietors oroperators of hotels, motels, lodging houses, pension inns, apartelles, townhouses condominiumand boarding houses; lessors ofreal property; and private hospitals. .

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1 1 . Dealer- one whose business is to buy and sell any commodity of value.

12. Economic Life- the estimated period over which it is anticipated that a machinery orequipment may be profitably utilized.

13. Fair Market Value- the price at which real property or commodity may be sold by seller who

is not compelled to sell and be bought by a buyer who is not compelled to buy.

14. Fee- a charged fixed by law or ordinance for the regulation or inspection of a business

activity or the services ofa public office.

15. Franchise- a special privilege affecting public interest which is conferred upon privatepersons or corporations by the Congress of the Philippines, national franchising offices or the

Sangguniang Panlungsod under such terms and conditions as the granting authority may

impose in the interest ofpublic welfare, security, and safety.

16. Gross Receipts or Sales- the total amount ofmoney or its equivalent representing the contract

price, compensation or service fee, including the amount charged on materials supplied withthe services and deposits or advance payments actually or constructively received during the

taxable quarter for the services performed for another person excluding discounts ifdeterminable at the time of sales, sales retum, excise tax and value added tax.

17. Improvement- a valuable addition made to a real property or an amelioration in its condition,amounting, to more than a rnere repair or replacement ofparts involving capital expenditures

and labor, which is intended to protect or enhance its value, beauty or utility or to adapt it fornew or further purposes.

18. Lien- a charged upon real or personal property for the satisfaction of some debt or dutyordinarily arising by operation of law.

19. Machinery- machines, equipment. mechanical contrivances, instruments, appliances orapparatus 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 notpermanently attached to the real property which are actually directly, and exclusively used tomeet the needs of the particular industry, business or activity and which by their very nature

and purpose are designed for, or necessary for its manufacturing, mining, logging.commercials, industrial or agricultural purposes. It includes machinery in residentialproperty.

20. Manufacturer- any person who, by physical or chemical process, alters the exterior texture or

form or inner substance or any raw material or manufactured or partially manufacturedproduct in such a manner as to prepare it for special use or uses, or who by any such process,

alters the quality of any such raw material or manufactured or partially manufactured so as to

reduce it to marketable shape or prepare it for any for special use or uses, or who by any such

process, combines any raw materials or manufacture or partially manufactured products withother materials or products of the same or different kinds in such a manner that the finished

products ofsuch process or manufacture can be put to a special use or uses to which such raw

material or manufactured or partiatly manufactured products in their original condition could

not have been put, and who in addition, alters such raw material or manufactured or partially

manufactured products, or combines the same to produce such finished products for the

purpose oftheir sale or distribution to others and not for his own use or consumption.

21. Motor Vehicle- any vehicle including its attachments propelled by any power other than

muscular designed to run on public roads and used mainly for transportatiold(

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Ordinance No.27Series of 2013 of121

22. Occupation- one's regular business or employment, or an activity that principally takes upone's time, thought and energy. It includes any calling, business, trade, or vocation butexcludes Drofession requirinq qovernment examination.

23. Operator- the owner, manager, administrator, or any other person who operates or isresponsible for the operation ofa business establishment or undertaking.

24. Peddler- any p€rson who, either for himself or on commission, travels from place to placeand sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesalepeddler or a retail peddler ofa particular commodity shall be determined from the definitionof wholesale dealer or retail dealer as provided in this Chapter.

25. Profession- a calling which requires the passing of an appropriate government board or barexamination, such as the practice of law, medicine, public accountancy, engineering, etc.

26. Public Market- a place where fresh foods or items for food or other commodities are sold. Itmay be established or operated by the City Government or by a franchise granted by theSangguniang Panlungsod to private persons. The Public market area may include stalls wheregoods may be sold to the public, loading and unloading spaces and parking areas forvehicles.

27. Public Utility- electric power generating and distributing systems, road, rail, air and watertransport; postal, telegaph and radio communications, and water companies, characterizedby large investrnents because their optimum scale is huge. They are natural monopolieswhose prices, profits and elficiency are not subject to competitive checks, and they provideessential services to industries and constituents. The operations of public utilities are grantedtkough special laws or ordinances.

28. Real Property- land, building, machinery and other improvements temporarily orpermanently attached to the real property which forms part ofthe land.

29. Residential Property- real property principally devoted to habiation.

30. Retail- sale where the purchaser buys the commodity for his own consumption, irrespectiveof the quantity of the commodity sold.

31. Replacement or Reproduction Cost- the cost tlat would be incurred on the basis of currentpieces, in acquiring an equally desirable substitute property or the cost of reproducing a newreplica of the property on the basis of current prices with the same or closely similar material.

32. Secretary's Fees- fees collected for services rendered for verification and/or issuance ofrecords and documents on file in the various offices of the City Govemment.

33. Shopping Centers- business establishments which may include groceries, appliances,refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers,

clothing apparel, home fumishing etc., housed in one building or several buildings. It maybe operated by one person or by different persons renting spaces in the complex.

34. Warehouse- any building or portion thereof where goods, wares, merchandise, articles orother personal property are received and stored. Strictly a place for the storage ofmerchandise or commodities and using an approximation of half a kilo wastegen€ration per penron. A warehouse that accept orders or issues sales invoices shall beconsidered a branch or sales office. ,

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35. Wholesale- sale where the purchaser buys the commodities for re-sale, regardless of thequantity for the transaction.

SECTION 4. GENERAL RULES. In construing the provisions of this Code, the followingrules of construction shall be observed unless otherwise inconsistent with the manifest intent ofthe said provisions, or when applied would lead to absurd or highly improbable results.

1. COMMON AND TECHNICAL WORDS- AII words and phrases shall be construed andunderstood according to the common and approved usage of the language. But technicalwords and phrases and such other words which may have acquired a peculiar, or appropriatemeaning or that which is defined in this Code shall be construed and understood according tosuch technical, peculiar, appropriate meaning or as deflrned.

2. GENDER AND NUMBER- Every word in this Code importing the masculine gender shallextend to both a male and female. Every word importing the singular number shall likewisebe applicable to several persons or things and every word importing the plural number shalllikewise apply to one person or thing.

3. PERSON- The word "person" shall extend and be applied to firms, corporations, orvoluntary associations, as well as to individuals, unless plainly inapplicable.

4. CONIPUTATION OF TIME- The time in which any act is to be done as provided in thisCode or in any rule regulation issued pursuant to the provisions thereof, when expressed indays, shall be computed by excluding the first day and including the last day, except if thelast day falls on a Sunday or holiday in which case the same shall be excluded from thecomputation, and the next business day shall be considered the last day.

5. REFERENCES- All references to chapters, articles, sections are to chapters, articles, sectionsin this Code, unless otherwise specified.

6. CONFLICTING PROVISIONS OF CHAPTERS OR ARTICLES- If the provisions ofdifferent chapters or articles contravene each other, the provisions of each chapter or articleshall prevail as to specific matters and questions involved therein.

7. CONFLICTING PROVISIONS OF SECTIONS- If conllicting provisions are found indifferent sections ofthe same chapter the provisions ofthe section which is last in numericalorder shall prevail unless the construction is consistent with the meaning of that chapter.

SECTION 5. REAL PROPERTY SUBJECT TO TAX- All real property such as lands,buildings, machineries, and other improvements located in Marikina are subject to real propertytax and are covered by this Ordinance.

SECTION 6. DGMPTIONS FROM REAL PROPERTY TAX- The following are exempedfrom payment ofthe real property tax:

a. Real property owned by the Republic of the Philippines or any of its political subdivisionsexcept when the beneficial use thereof has been granted for a consideration or otherwise to ataxable persorhi

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b. Charitable institutions, churches, parsonages or convents 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 waterdistricts and government-owned or controlled corporations engaged in the generation, supplyand distribution of water and electric power;

d. All real property owned by duly registered cooperatives and provided under RA 6938; and

e. Machinery and equipment for pollution control and environmental protection.

Except as provided herein, any exemption from payment of real property tax previouslygranted to, or presently enjoyed by, all persons whether natural or juridical, including allgovemment-owned or controlled corporations are hereby withdrawn upon the effectivityof this Code.

SECTION 7. APPRAISAL AND ASSESSMENT LEVELS- Atl real property, whether taxable

or exempt, shall be appraised at the current and fair market value prevailing in the locality where

the property is located using the goveming schedule ofvalues as basis.

For purposes of assessmenl, real property shall be classified as residential, commercial orindustrial, and special. The City Assessor is required to prepare, pursuant to the rules and

regulations promulgated by the Department of Finance, a schedule of values ofall classes ofrealproperty found in the City not later than December 31,1994 and every three (3) years thereafterfor submission and approval by the Sangguniang Panlungsod.

SECTION 8. ASSESSMENT LEVELS- The assessment levels to be applied to the current and

market value ofreal property for taxation purposes shall be as follows:

LAND CLASSIFICAT10N VALUAT10N

RESIDENTIAL Assessed Value

R‐ 1.……………….… …… …… … … …………… … ……・・Pl,300/SQ.M.R‐2.… ……………………………………………………………………………….1,100/SQ MR‐3………………………………………………………………………………………… 1,000/SQ.M.R‐4.… ……………………………………………………………… …… 900/SQ M■5-A…………………………………………………………… 800/SQ MR-5..… ………………………………………………………………………■ ……………700/SQ MR‐ 6.… …………・`… ……………………………………… …………………………600/SQ MR‐7…………………………………………………………… … 500/SQ MR-8.… ……………………………………………… ………………………………………400/SQ MR‐9… …∴..… ……………………………… ……………………………………………350/SQ.MR-10.… ……………………………………………… …… … …………………… 300/SQ M

COMMERCIAL

C‐ 1………………………………………………………:.¨ …̈…………………………:P2,500/SQ M.

C‐2… ………………………………………………………………………………………… 2,000/SQ MC-3.… ………………………………………………………………………………………… 1,500/SQ.M.

C‐4…………………………………………………………………………………… 1,000/SQ M ′〆

Ordinance No 27Sencs of 2013 of 121

1NDUSコ田いこ

I‐ 1… ………………………………………………………………P7oO/SQ MI‐2¨ ……………………………………………………………… 600/SQ M.I‐3.… …………………………………………………………… 500/SQ MI‐4… …………………………………………………………… 450/SQ,M

BARANGKA

CLASSIFICATION

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LOCATION

A BONIFACIO AVE―LOYOLA SUBDIVIS10NMARCOS HI‐WAYLOYOLA GRAND VILLASA■]卜EO HOUSINGDELA COSTA HOUSINGGEN JULIANL CRUZSTM CRUZSTN GONZALES STKABO PIO STGIL FERNANDO STTIN FRANCISCO STIJRBAN BLISS HOUSINGA■3卜EO DEヽ仏NILA HOSNGLOYOLA TENANTS

A BONIFACIO AVEITUEPROVDENT VILLAGEPROVIDENT VILLAGE(St νbry Ave‐ A Bonifacio

to RIverdde)

NIALVAR STA FLORES STZAMORA STCAPT SNDO STHALINA STLOPEZ JAENA STT CLAUDIO ST

LOYOLA GRAND VILLASMttLAYA STPARKLAND SUBDSAN DIEGO CONIPOtINDVALENTNOBULELAKLA VISTA

c-3R-2c-3R-1R.5-AR-5-AR-6R6R{R-6R-5R-5R-6R-7R-5-AR-6

JESUSDELAPEFIA

R‐5

R‐5

R‐5

R‐5

R‐5

R‐ 5‐AR‐6

MALANDAY

R‐ 1

R‐ 5‐AR‐2

R‐ 5‐AR‐ 5‐AR‐ 10

R‐ 1

MARKET VALUE

Pl,500

1,100

1,500

1,300

800800600600600600700700600500800600

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Pl,500

9001,000

Pl,300800

1,100

800800300

1,300/

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OrdinanceSeHes of

600600

1,500

800800800

800800800

300900800800

500600500500600

No 272013

of 121

PERPE町AL DRIVEGIJEVARRA CONIIPOUNDJP RIZALFILIPINAS VILLAGESANIIPAGUITA VILLAGESTA TERESITA VILLAGEMBLASIASOCO COMPOUNDEMERALDヽЛLLAGENIINAIIAN IhTTJP RIZALGREENLAND PH‐ 1

GREENLAND PH‐2

FAIRLNMIRAVERDETIERRA VISTAANASTACIA VILLAGENIARIKINA GREEblHEIGttS

▼ (PH‐ 1‐V)

NIAKABAYAN側ヽ HIMIRASOLNIABUHAY盤ヽutIKITST BENEDICTJB COMPOUNDNHA HOUSINGHOMESITE/TWINVILLETWINRIVERST NIARYMARIKINA VILLAGEBAGONG SILANG

▼

JP RIZALA TUAZON(Sumu10ng to Chesmut)A TUAZON(CheStnutto Marcos Hi‐way)はヽ COS HI‐WAY

NIARIKINA EAST StJBDNIIDTOWN SUBDIVISIONROYALVILLEllEW MARIKINA SIIBDE DELA PAZA MABINIⅥCTORINOSTA ANAH ROXASM ROXASCAPT MIYONG

R‐6

R‐6C‐3

R‐ 5‐AR‐ 5‐AR‐ 5‐AR‐ 5‐AR‐ 5‐AR‐ 5‐AR‐ 10

R‐4

R‐ 5‐AR‐ 5‐AR‐7

R‐6

R‐7

R‐7

R‐6

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐ 10

R‐9

R‐9

R‐7R‐9

R‐8

訟 N RCDOllE

R‐ 1

R‐4

C‐2

C‐ 1

R‐4

R‐3

R4R‐ 5‐AR‐ 1

R‐ 5‐AR‐5

R‐5

R‐5

R‐5

R‐5

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３

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Pl,300900

2,000

2,500

9001,000

900800

1,300

800

700700700700

700

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Ordinancc No 27SeHes of 2013 of 121

SA■lTISIMOJA SANTOSN ROXASI MENDOZAA SAMOSD SILANGШ F00DSROADSHOE AVE(I MendOZato Abad Santos)

JP RIZALA TUAZON(Sulnu10ng to San Roquc)JP RIZAL(P dela Pazto Caェ MOy)MARCOS CRUZ(J P Rizalto Capt MOy)W DELA PAZ(J P Rizalto Shoc Ave)CATALINO CRUZCAPT VENCIONGCAPT MOYSHOE AVENEWヽほ KINA SUBDP BURGOSFLORENCIO PAZDANCELSTA plESDEGUANCOSIXTO DELA PAZE DELA PAZ(Capt Mbyto W:dela Paz)E DELA PAZ(W delaPazto Capt venciOng)JACMO(W dela Pazto Capt Venciong)JACNO(Capt Venciong to P Dela Paz)SAPA駅 0P DELA PAZ

JP RIZALStl-ONG(J P Rizalto Shoe Ave)Stl-ONG(Shoe Ave,to Cainta)MARCOS CRUZ(P dela Pazto A」cultOres)

R‐ 5‐AC‐3

R‐ 5‐AC‐ 1

R‐ 5‐AC4R‐6

R‐6R‐6

R‐6R‐ 5‐AC‐3

R‐ 1

C‐2

C‐3

R‐3

R‐ 5‐AC‐3

sTo.面 o

R‐5

R‐5

R‐5

R‐5

R‐5

R‐5

R‐6

R‐6

C‐ 1

R‐3

P2,5001,000

2,500

1,500

1,500

800

1,500

800

2,500

8001,000

600600600600800

1,500

1,300

2,000

1,500

1,000

8001,500

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STA.ELENA

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P2,500

2,500

1,500

1,000

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P. BURGOSE.DELAPAZ(P. dela Paz to Virginia)E. JACINTO(P. dela Paz to Sumulong)E. JACTNTO(Sumulong to P. Antonio)NIMFAV. SANTOSP. DELA PAZVILLALONAGRICULTORESMEARLE HOMESFIRST ST.2M sr., 3m sr.,4rH sr.E. RODRIGUEZP. ANTONIOVISTAVALLEYEMERALD VILLAGEMANOTOKBUENVIAJE SUBD.E)GQI,JIEL ST.

GREGORIO ST.COL. DIVINOKAREN ST.,CORAZON ST.,ANGELITOAQUILINAMIGUELITOSYLVIABOMFACIO ST.

SI{EFF ST.

ROSITA ST.,OVAL ST.

DA'r{}lG BAIGLE. SANTOS

R‐3

R‐3

C‐3

R‐ 5‐A

R‐ 5‐AR‐2

C‐3

R‐ 5‐AR‐ 5‐AR4R4R‐ 5‐AC‐3

R‐ 5‐AL2R‐5

R‐5

R‐7

R‐7

R‐8 ′

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐8

R‐6R4

TANONG

C‐3

R‐ 1

1ι・ 1

R‐ 4

C4

R‐ 5‐AR‐ 10

R‐6

R‐6

R‐6

R‐6

R‐6R‐6

Ordinance No 27Senes of 2013 of 121

1,000

1,000

1,500

800

8001,000

1,500

800800900900800

1,500

8001,100

800800500500400400400400400400400400400400400400600900

A BONIFACIOLA VISTALOYOLA GRAND VILLASPROVDENT VILLAGEPROVIDENT VILLAGE(St. Mary Ave. Bonifacio to Riverside)

Pl,5001,300

1,300

900

1,000

LOPEZ JAENATANONG- LANDLESSTAVERAGEN. ruLIANTIPANMANGGAHANTRIGUHANCOBARRUBIAS

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OrdinanceSeries ofPage ll

No 272013

of 121

V

V

BAYAN‐BAYANAN AVEJ MOLINA(J P Rizalto Katlpunan)FAIRLAblESAN ISIDRO‐ PH HSIMEONAST CLAIREORO VISTAKATIPIINANLOYOLA GRAND Ⅵ LLASE RODRIGIJEZ(Exequielto Bayan‐Bayanan)

JP RIZAL(Malanday to Bayan‐BayananD

J P RIZAL

(Bayan_Bayanan to Fairlane)TWINVILLE/HOMttS1lEⅣ噸 STIC SUBDGREEllHEIGHTS SUBDROSITAVILLEC CRUZ TO BANGKAANLAPU‐LAPU(J P RZd tO Bangkaan)H BAUTISTA STBANTAYOG STBANGKAANBUTIHIN STC BAUTISTAE EUSTAQUIOA DE GIJZMANCRISTINA SUBDSAN ISIDRO SUBD I好ヽ疑uKIT SUBDCOUNTRY HONIIESFRIENDLY VILLAGEG00DRICH VILLAGECONCEPCION SUBDCANDAZO STE SNOSSTGUISANIA STF TORRESL DE GUZMANBURGOS PANGILINANARANETA SUBDA RODRIGUEZ SUBDGSIS StIBDSTA ttRESITAヽ河LLAGEBETTDR HON∝ S SUBDStIMMER HOⅣESWO COMPOtJNDBENEDICTO COMPOUND

CONCEPCION UN0

C‐ 1

R‐4

R‐6

R‐ 5‐AR‐ 5‐AR‐ 5‐AR‐ 5‐AR‐4

R‐ 1

C‐3

C‐2

C‐3

R‐8

R‐6

R‐6

R‐6R‐6

R‐6

■ 6

R‐6

R‐7R‐6

R‐6

R‐6

R‐6R‐8

R‐7R‐6R‐6R‐7R‐7R‐8

R‐4

R4R‐6

R‐6

R‐6

R‐ 10

R‐6

R‐6

R‐6

R‐6

■ 8

R‐8

R‐8

R‐ 5‐A

P2,500900

600800800 ・800800900

1,300

1,500

2,000

1,500

600600500

600600600600400500600600500

500400900900600600600300600600600600400400400800

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Ordinance No 27Serles of 2013 of 121

KATIPUNANRAIIIBOW(Katlpunan to Russet)RAttBOW(Katlpunan to Liac)MOLAVE(Katipunan to Liac)RUSSETOLIVE(Russet to Lilac)

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Ordinance No 27SeHes of 2013 of 121

MON羽E VISTACINCO HERⅣ晨NOS SUBDIVS StJBDSIT10 0LANIDES

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A. DE GUZMAN(Paraluman to Parang Boundaries)PARALT]MAN(Lapu-Lapu to A. de Guznan)TANDANG SORALAPU.LAPU(E. Rodriguez to M. Tuazon)C.M. RECTO(Ind. Site)(M.Tuazon to Balite)BALITE (Ind. Site)CHAMPACA (Ind. Site)(C.M. Recto to Rosario Village)SANTAN (Ind. Site)(C.M. Recto to East Drive)PARAISOPALAY ST.PANDAY ST.PILAPIL ST.PINGKIAN ST.PARNASO STVICTORIA COMPOIJNDJEM SUBD.DIEGO SILANGTWINRIVERIIR. PALMA ST.RAJAH SOLIMAN ST.

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OrdinanceSeries of

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No 272013

of 121

BAYAN‐BAYANAN AVENLE C‐ 1

(COnCepcion Uno to Bayan‐ Bayanan Ext)

BAYAN‐BAYANAN EXT C‐ 4

(Bayan_Bayanan Ext to L Kalayaan)Ⅱ》IL ST

(Katlpunan to Champagut)PIL ST

(Katipullan to Valenzuela)MOLAVE EASTCayan‐Bayatlan to Lakandul→

MOLAVE WESTCayan‐Bayanan tO East Dnve)

MOLAVE WEST(East DHve to Lakandula)EAST DRIVE(M01aVe tO Tanguile)

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15

mnance No 27Se五es of 2013 of 121

NARRA R‐8 400

0ayan‐Bayanan to Molave We盤 )

TANGIELE R‐ 8 4000ヽpitOng to Balans)

MARIST ⅥLLAGE R‐ 6 600LA MILAGROS StIBD R‐ 7 500BALAGTAS R‐ 7 500σmO M01ave)BALAGTAS(Ind SitC) I‐ 2 600(M01aVetO c M Recto)CIIAMPAGNAT ST R‐ 8 400(M01aVe wemゎ Molave East)

CIIAMPACNAT ST R‐ 4 800(M01aVe East to ApitongDVALENZUELA R‐ 8 400(M01aVe tO KalayaanDLADISLAO DIWA R‐ 8 400LIWASANG KALAYAAN R‐ 7 500

V Cayanぉayanan to East動ほve)

LIWASANG KALAYAAN R‐ 8 400(T Buga110n to East DHve)PALMERA HOMES R4 800

SCEEDULES OF IJu VALUE FOR BIllILDINGS AND 01■ lLR STRUCTURESON PESOS PER SOUARE聖回TERゝ

TYPE RESIDENTIALCONDOMIN剛

COMMERCIALCONDOMINIIJM

HOTEL CONVENTIONAL HALLAUDITOR■ JM

CLUBHOUSE THEAttR1‐ A 8560‐8800 8160‐ 8400 8000‐8240 7840‐8080

1‐B 8000-8240 7600‐7840 7440‐7680 7280‐7520

1-C 7440‐7680 7040‐7280 6880‐7120 6720‐6960

2‐A 6720‐6960 6320-6560 6160-6400 60006240

2‐B 6160-6400 5760‐6000 5600-5840 5440‐5680

2-C 5600‐5840 5200‐5440 5040‐ 5280 4880‐5120

TYPE HOSPITAL APARTELLEAPAR恥彊MBUIDING

OFFICEBLDGBANKS

CATHEDRALCIIIURCH,CHムPEL

1‐A 7680‐7920 7520‐7760 7280‐7520 7040-7280

1‐ B 7120‐7360 6960‐7200 6720‐6960 6480-6720

1‐ C 6560‐6800 6400‐6640 6160‐6400 5920‐6160

2‐A 5840‐6080 5680-5920 5440‐5680 5200‐ 5440

2‐B 5280‐5520 5120‐5360 4880-5720 4640‐4880

2‐C 4720‐4960 45604800 4320‐4560 4080-4320

3‐A 3760‐4000 3520‐3760

3-B 2960‐3200

3-C 2400‐2640

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TYPE RESTAURANT FUNERAL PARLOR SCH00LS ONE FAMILYDWELLING

1‐A 6720‐6960 6320‐6560 6160‐6400 6080‐63201‐ B 6160‐6400 5760‐6000 5600‐5840 5520-5760

1‐C 5600-5840 5200‐5440 5040‐5280 4960‐52002‐A 4880‐5120 4480‐4720 4320‐4560 4240‐4480

2‐B 4320‐4560 3920‐4160 3760‐4000 3680‐3920

2‐C 3760‐4000 3360-3600 3200‐3440 3120‐3360

3‐A 3200‐3440 2800-3040 2640‐2880 2560‐2800

3-B 3400‐2880 2240‐2480 2080‐2320 2000-2240

3-C 2080‐2320 1520-1760 1440‐ 1680

3‐D 1520-1760 880‐ 1120

TYPE GASOLIblESTATION

DUPLEX DWELLINGTOWNHOUSE

CARPARKBLDG

SUPERMARKETSHOPPNG BLDG

1‐A 6000‐6240 5840-6080 5760‐6000 5680‐5320

1‐ B 5440-5680 5280‐5520 5200‐5440 5120‐5360

1‐C 4880-5120 47204960 4640-4880 4560‐4800

2‐A 4160‐4400 4080‐4320 4000‐4240 3920‐4160

2‐B 3600-3840 3520‐3760 3440-3120 3360‐3600

2‐C 3040‐3280 2960‐3200 2880‐3120 2800‐3040

3‐A 2480-2720 2400‐2640

3‐B 1920‐2160 1840‐2080

3‐C 1360‐ 1600 1280‐ 1520

TYPE MODEL ACCESORIA ROWHOUSE

COLDSTORAGE

GYNINASUMRECREATIONAL

1‐A 5600‐5840 5520‐5760 5440‐5680 5360‐5600

1‐B 5040‐ 5280 4960‐5200 4880‐5120 4800‐5040

1‐ C 4480‐4720 4400‐4640 4320‐4560 4240‐4480

2‐A 38404080 3760‐4000 3680‐3920 3600‐3840

2-B 3280‐3520 3200‐3440 3120‐3360 3040‐3280

2-C 2720‐2960 2640‐2880 2560‐2800 2480‐2720

3‐A 2320‐2560 2240‐2480 2080‐2240

3‐B 1760‐2000 1680‐ 1840

3‐C 960‐ 1360 1360-1520

TYPE BOARDNGHOUSE LODGINGHSECOMM

HANGAR■lDUS■RIAL

BLDG

ACCESORY BLDGLAUDRY GUARDHOUSE

SERVANIT'S QTR

MARKET

1-A 5280‐5520 5200‐5440 4960-5200 4880‐5120

1‐B 4720‐4960 4640‐4880 4400‐4640 432045601‐C 4160‐4400 4080‐4320 3840‐4080 3760‐40002-A 3520‐3760 3440‐3680 3200‐3440 3120-3360

2‐B 2960‐3200 2880-3120 2640‐2880 2560‐28202‐C 2400‐2640 2320‐2560 2080‐2320 2000-2320

3‐A 2000‐2160 1920‐2080 1600‐ 1760 1520‐ 1680

3‐B 1680-1840 1600‐ 1760 1280-1440 1200‐ 1360

3‐C 1360‐ 1520 1280-1440 960‐ 1120 880‐ 1040

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V


SECTION 9. RATE OF LEVY- There is hereby imposed a basic real property of tax of oneand one half percent (l %%) on the assessed value of residential, commercial, industrial, andspecial real properties.

SECTION 10. ADDITONAL LEVY ON REAL PROPERTY for the SPECIALEDUCATIONAL FUND (SEF). There is hereby imposed an annual tax of one percent (l%) onthe assessed value of the residential and non-residential property in addition to the basic realproperty tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).

SECTION 11. TAX ON IDLE LANDS- There is herein imposed an additional "ad valorem" taxon idle lands in the City of Marikina at the rate not exceeding FOUR PERCENT (4%) of theassessed value of the property which shall be in addition to the basic real property tax.

SECTION 12. COVERAGE:

For purposes ofreal property taxation, the term "idle lands" shall include the following:

(0 Lands, other than agricultural, located in a city or municipality, more than onethousand (1,000) square meters in area one-half (l/2) of which remain unutilizedor unimproved by the owner of the property or person having legal interesttherein

(iD Regardless of land area, this shall likewise apply to residential lots in suMivisionsduly approved by proper authorities, the ownership of which has been transferredto individual owners, who shall be liable for the additional tax; Provided,however, that individual lots of such subdivisions the ownership of which has notbeen transferred to the buyer shall be considered as part of the subdivision, andshall be subject to the additional tax payable by subdivision owner or operator(Sec.237, R.A. 7160).

SECTION 13. DGMPTION FROM IDLE LANDS TAX- Owners of idle lands shall beexempted from payment of the additional levy for rcar,on of force majeure, civil disturbance,natural calamity, or any cause or circumstance which physically or legally prevent the owners ofthe property or persons having legal interest therein from improving, utilizing, or cultivating thesame. (Sec. 238, R.A. 7160).

SECTION 14. COLLECTION OF REAL PROPERTY TAX.

a. Responsibility Center- The collection of the real property tax with interest thereon andrelated expenses, and the enforc€ment of the remedies provided in this Code or anyapplicable laws shall be the responsibility of the City Treasurerh(

TYPE FACTORY WAREHOUSE(ONE STORY)

OPEN SHED SWIMMNG P00L(PER CU M)

1-A 4560‐4800 4400‐4640 3520‐3680 3200-3600

1‐B 4000‐4240 3640‐4080 3120‐3280

1‐C 3440‐3680 3280-3520 2720‐28802‐A 2800‐3040 2640‐2880 2240‐2400

2‐B 2240‐2480 2080‐2320 1840-2000

2‐C 1680‐ 1920 1520‐ 1760 1440‐ 1600

3‐A 1280‐ 1440 1200‐ 1360 1120-1280

3‐B 960‐ 1120 880-1040 800‐960

3-C 640‐ 800 560-720 480‐640

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b. Date of Accrual Tax- The basic and additional real property taxes shall accrue on the first(1u) day of January and from the date it shall constitute a lien on the property which shall besuperior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall beextinguished only upon the payment of the delinquent tax. The same may, however, at thediscretion of the taxpayer, be paid without penalty in four (4) equal installments, the firstinstallment on or before March thirty-one (31); the second installmen! on or before Junethirty (30); the third installment, on or before September thirty (30); and the last installment,on or before December thirty-one (31).

c. Collection of Basic and Additional Real Property Tax- The basic tax and the additional realproperty tax shall be collected together. In case only a portion of the tax is paid, suchpayment shall be divided proportionately and applied to both, accordingly, payments of realproperty taxes shall first be applied to prior years delinquencies, interest, and penalties, ifany, and only after said delinquencies are settled shall ax payments be credited to the currentperiod.

d. Tax Discount for Prompt Payment- There is hereby granted a ten p€rcent (10%) discount ifthe basic real property tax and the additional tax accruing to the Special Education Fund arepaid on time in accordance with the prescribed schedule of payment as provided under itemb).

e. Interests on Unpaid Real Prop€rty Tax- Failure to pay the basic real property tax or any othertax levied under this Chapter upon the expiration of the periods provided in Item b), or whendue, as the case may be, shall subject the taxpayer to the payment of interest at the rate oftwo percent (27o) per month on the unpaid amount or fraction thereof, until the delinquent taxshall have been fully paid: Provided, however, that in no case the total interest on the unpaidtax or portion thereof exceed eighteen ( I 8) months.

SECTION 15. DISPOSITION OF PROCEEDS- The proceeds of the real property tax, includinginterest thereon, and proceeds for the use, lease or disposition, sale or redemption or propertyacquired at a public auction in accordance with the provision of this Chapter shall be distributedas follows:

a) Metropolitan Manila Development Authority Share- Thirty Five percent (35%) shall accrueto the general frurd ofthe authority.

b) City Share- Thirty-five percent (35%) shall accrue to the general fund of the City ofMarikina.

c) Barangay Share- Thirty Percent (30%) shall be distributed among the component barangays

of the City of Marikina in the following manner:

Fifty percent (50%) shall accrue to the barangay where the property is located;Fifty percent (50%) shall accrue equally to all component barangays of this City.The share of each barangay shall be released directly to the barangay treasurer on

a quarterly basis within five (5) days after the end of each quarter, without need of anyfurther action, and shall not be subject to any lien or hold back for whatever purpose.

The proceeds of the additional real property tax accruing to Special EducationFund shall automatically be released to the Local City School Board of Marikina whichshall be spent in accordance with Sec. 272 of the l99l Local Govemment Code as

follows:

That the proceeds shall be allocated for the operation and maintenance of publicschools, construction and repair of school buildings, facilities and equipment, educational

' research, purchase of books and periodicals and sports development as determined andapproved by the Local School Board.

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Ordinance No. 27Series of 2013 ofl2l

SECTION 16. COLLECTION REMEDIES- The collection of delinquent taxes under thisChapter shall be enforced by administrative action through levy on real property or by judicialaction.

a. LEW ON REAL PROPERTY- The following procedures shall be followed in instituting alevy:

(l) Whenever a taxpayer fails to pay the basic real property tax or any other tax levied underthis Chapter after the expiration of the time required for payment, the real prop€rtysubject to tax maybe levied upon through the issuance of a warrant on or before orsimultaneously with the institution of the civil action before the proper court for thecollection of the delinquent tax. When issuing a warrant of levy, the City Treasurer shallprepare a duly authenticated certificate showing the name of the delinquent owner 9f theprop€rty or person having legal interest therein the description of the property, theamount of tax due and the interest thereon. The wanant shall be mailed to or served uponthe delinquent owner ofthe delinquent property or person having legal interest therein, orin case he is out of the country or cannot be located, to the administrator or occupant ofthe property.

(2) Copy of the warrant shall be furnished to the City Assessor and the Register of Deedswho shall annotate the levy on the tax declaration and on the certificate of title of theproperty, respectively.

(3) A report on the levy shall be submitted to the City Mayor and Sangguniang Panlungsodwithin ten (10) days after receipt of warrant by the owner of the property or personhaving legal interest thereon.

(4) Within thirty (30) days after service of warrant of levy, the City Treasurer shall advertisefor sale or auction the property or a usable portion thereof as maybe necessary to satisfuthe tax delinquency and expenses of sales. The advertisement shall be effected by postinga notice at the main entrance of the City Hall building and in a publicly accessible andconspicuous place in the barangay where the real property is located, and by publicationonce a week for two (2) weeks in a newspaper of general circulation in Marikina. Theadvertisement shall specifi the amount of the delinquent tax, the interest due thereon andexpenses of the sale, the name of the owner of the real property or person having legalinterest therein, and description of the property to be sold. At any time before the datefixed for the sale, the owner of the real property or person having a legal interest thereinmay stay the preceding by paying the delinquent tax, the interest due thereon and theexpenses ofsale. The sale shall be held either at the entrance of the City Hall building, oron the prop€rty to be sold or at any other place as specified in the notice ofsale.

The Crty Treasurer may, by Ordinance duly approved, advance an amountsufficient to defray the costs of collection through the remedies providedin this Chapter, including the expenses of advertisement and sale.

(5) Within thirty (30) days after the sale, the City Treasurer shall make a report to the CityMayor and Sangguniang Panlungsod and which shall form part of their records. The CityTreasurer shall likewise prepare and deliver to the purchaser a certificate of sale whichshall contain the name of the purchaser, description of the property sold, the amount ofdelinquent tax and interest thereon, expenses of the sale and a brief description of theproceedings.

(6) Any excess over and above what is required to pay the entire obligation shall be remittedto the owner ofthe property or person having legal interest thereon. ,.

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(7) Within one (1) year from the date of the annotation of the sale of the property at theproper registry, the owner of the delinquent real property or person having legal interesttherein, or his representative, shall have the right to redeem the property by paying to tleCity Treasurer the amount of the delinquent tax, including interest due thereon, and theexpenses of sale plus interest of two percent (2o/o) per month on the purchase irrice fromthe date of sale to the date of redemption. Such payment shall invalidate the certificate ofsale issued to the purchaser and the owner of the delinquent real property or personhaving legal interest therein shall be entitled to a certificate of redemption which shall beissued by the City Treaswer.

From the date of sale until the expiration ofthe period of redemption, the delinquentreal property shall remain in the possession of the owner or person having legalinterest therein who shall be entitled to the income and other fruits thereof.

The City Treasurer, upon receipt from the purchaser of the Certificate of sale, shallforthwith retum to the latter the entire amount paid by him plus interest of twopercent (2o/o) per month, the property shall be free from the lien of such delinquenttax interest due thereon and expenses of sale.

(8) In case the owner or person having legal interest therein fails to redeem the delinquentprop€rty as provided herein, the City Treasurer shall execute a deed conveying to thepurchaser said property, from lien ofthe delinquent tax, interest thereon and expenses ofsale. The deed shall briefly state the proceedings upon which the validity ofthe sale rests.

(9) In case there is no bidder for the real property advertised for sale as provided hereirl or ifthe highest bid is insuflicient to pay the real property tax and the related interest and costofsale, the City Treasurer conducting the sale shall purchase the property in behalfoftheCity Govemment to satis$ the claim and within two (2) days thereafter shall make areport ofhis proceeding which shall be reflected upon the records ofhis office. It shall bethe duty ofthe Register of Deeds upon registration with his oflice of any such declarationof forfeiture to transfer the title of the forfeited property to the City Govemment withoutthe necessity ofan order from a competent court.

Within one (1) year from the date of such forfeiture, the taxpayer or any ofhisrepresentatives may redeem the property by paying to the City Treasurer thefirll amount of the real property tax and the related interest and the cost ofsale. If the property is not redeemed as provided herein, the ownership thereofshall be fully vested to the City Government.

( 10) The shares of the barangays and the equivalent amount of additional taxes and interestdue to the Local School Board shall be reimbursed by the City Govemment within one(1) month after the subject delinquent real property is forfeited in favor of the CityGovemment.

(11) The City Govemment through an Ordinance may sell and dispose of the real propertyacquired under this section at public auction.

(12) Without prejudice to criminal prosecution under the revised Penal Code and otherapplicable law, the City Treasurer who fails to issue or execute the warrant of lely withinthirty (30) days from the date of the issuance thereof, or who is found guilty of abusingthe exercise thereof in an administrative or judicial proceeding shall be dismissed fromthe service.

b. COLLECTION THROUGH JUDICIAL ACTION- The City Govemment may likewiseenforce collection of real property taxes by civil action in any court of competentjurisdiction. Pursuant to Section 280, Republic Act No. 7160, all court actions, criminal orcivil, instituted at the instance ofthe City Treasurer or City Assessor shall be exempted frompayment of court and sherifffees. j

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Ordinance No. 27Series of 2013 of l2l

c. PERIODS WITHIN WHICH TO COLLECT REAL PROPERTY TAXES- The CityGovemment may enforce the collection of real property taxes and any other tax levied underthis Chapter within five (5) years from the date they become due. No action for collection oftax whether administative orjudicial may be instituted after the expiration ofsuch period. Incase of fraud or intent to evade payment, such action may be instituted for the collection ofthe same within ten (10) years from the discovery of such fraud or intent to evade payment.

SECTION 17. TT{E CITY BOARD OF ASSESSMENT APPEALS.

a. Any owner or person having legal intercst in the properly who is not satisfied with theaction of the City Assessor in the assessment of his property may, within sixty (60)days from the date of receipt of the written notice of.assessment, appeals to the CityBoard of Assessment Appeals by filing a petition under oath in the form prescribedfor the purpose. The City Board of Assessment Appeals shall act on the appeal of theassessment in accordance with the provisions of Chapter 3, Book II, Title Two of the1991 Local Govemment Code.

SECTION 18, ADMINISTRATWE PROVISIONS ON THE APPRAISAL ANDASSESSMENT OF REAL PROPERTY

a. APPRAISAL OF REAL PROPERTY- A1l property whether taxable or exempt, shallbe appraised at the current and fair market value prevailing in the City or inaccordance with the rules and regulations promulgated by the Departrnent of Financefor the classification, appraisal and assessment of real property pursuant to theprovisions ofthe 1991 Local Govemment Code.

b. DECLARATION OF REAL PROPERTY BY TI{E OWNER ORADMINISTRATOR- It shall be the duty of all persons, natural or juridical, owning oradministering real property, including the improvements within Marikina, or theirduty authorized representatives, to prepare, or cause to be prepared and file with theCity Assessor, a swom statement declaring the true value of their property, whetherpreviously declared or undeclared, taxable or exempt, which shall be the curent andfair market value of the property, as determined by the declarant. Such declarationshall contain a description of the property sufficient in detail to enable the CityAssessor or his deputy to identifu the same for assessment purposes. The swomdeclaration of real property herein referred to shall be filed with the City Assessoronce every three (3) years during the period from January first (1) to June thirtieh(30e) commencing from calendar year 1994.

For this purpose, the City Assessor shall use the standard form known as SwomDeclaration of Property Values prescribed by the Deparhnent of Finance. Theprocedures in filing and safe keeping thereof shall be in accordance with theguidelines issued by the said DeparEnent.

c. ADMINISTRATIVE PENALTY- Failure to file required swom declaration ofproperty values on the prescribed period, a penalty of fifty pesos (P50.00) shall beimposed against the declarant for each and every tax declaration.

d. DUTY OF PERSON ACQUIRING REAL PROPERTY OR MAKINGIMPROVEMENTS THEREON

(1) It shall be the duty of any person, or his authorized representative, acquiring any realproperty situated in Marikina or making any improvement on the real property, toprepare, or cause to be prepared and file with the City Assessor, a swom statementdeclaring the true value of subject property, within sixty (60) days after theacquisition of such property or upon completion or occupancy of the improvement,whichever comes first. -

rCI^

V

22


(2) In the case ofhouses, buildings, or other improvements acquired or newly constructedwhich will require building permits, property owners or their authorized

representatives shall likewise file a swom declaration of the true value of the subject

house, building, or other improvements within sixty (60) days after: (1) the date of aduly notarized final deed of sale, contract, or other deed of conveyance covering the

subject property executed between the contracting pa(ies; (2) the date of completion

or occupancy of the newly constructed building, house, or improvement whichever

comes firsq and (3) the date of completion or occupancy of any expansion.

renovation, or additional structures or improvements made upon any existing

building, house, or other real property, whichever comes first.

(3) In the case of machinery, the sixty (60) day period for filing the required swom

declaration of real property values shall commence on the date of installation thereof.

For this purpose, the City Assessor may secure certification from the City Engineer.

e. DECLARATION OF REAL PROPERTY BY THE CITY ASSESSOR.

(l) When any person, natural orjuridical, by whom real property is required to be

declared refuses or fails for any reason to make such declaration within the timeprescribed, the City Assessor shall himself declare the property in the name ofthedefautting owner, and shall assess the property for taxation in accordance with the

provisions of this Article.

(2) No oath shall be required ofa declaration thus made by the City assessor.

(3) No oath shall be required ofa declaration thus made by the City Assessor.

f. LISTING OF REAL PROPERTY IN THE ASSESSMENT ROLLS.

(l) The City Assessor shall prepare and maintain an assessment roll wherein allreal properties shall be listed, whether taxable or exempt, located within the

jurisdiction of the City. Real property shall be listed, valued and assessed in the

name of the owner or administrator, or anyone having legal interest in the

property.

(2) The real property of a corporation, partnership or association shall be listed,

valued and assessed in the manner as that ofan individual.

g. REAL PROPERTY IDENTIFICATION SYSTEM- All declarations of real property,

made under the provisions 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.

h. NOTIFICATION OF TRANSFER OF REAL PROPERTY OWNERSHIP.

(1) Any person who shall transfer real property ownership to another shall notif,the City Assessor within sixty (60) days from the date of such transfer.

(2) The notification shall include the copy ofthe mode of transfer, the descriptionofthe propeny alienated, the name and address of the transferee.

i. PREPARATION OF FAIR MARKET VALUE.

(1) Before any general revision of property assessment is made pursuant to theprovisions of this Article, a schedule of fair market values shall be prepared bythe City Assessor for the dilferent classes of real property situated in the City forenactment into a separate Ordinance by the Sangguniang Panlungsod. The

approved schedule of fair market values shall be published in a newspaper ofgeneral circulation in the City or posted in two other conspicuous public places

ttrerein.166

23

Ordinance No.27Series of 2013 ofl2l

(2) In the preparation of schedule of fair market values, the City Assessor shall be

guided by the rules and regulations issued by the Department ofFinance'

j.AUTHoRITYoFCITYASSESSoRToTAKEEVIDENCE-Forthepurposeofonwhich to base the market values of any real property, the city Assessor or his deputy

may summon the owners of the properties to be affected or persons having legal

interest therein and witnesses, administer oaths, and take deposition conceming the

property, its ownership, amount, nature, and value.

K. AMENDMENT OF THE SCHEDULE OF FAIR MARKET VALUES . ThE CitY

Assessor shall recommend to the Sangguniang Panlungsod amendments to correct

errors of valuation in the schedule of fair market values. The Sangguniang

Panlungsod shall act upon the recommendation within ninety (90) days from receipt

hereoL

SECTION T9. SPECIAL PROVISIONS

a. The expenses incidental to the general revision of real property assessment shall be

shared -by

the city govemment, the barangays and the Local School Board at the rate

of their percentage sharing on the distribution ofreal property ta.r collections'

b. 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 ofreal property, to

accompany the same with a ce(ificate to the effect that the real property subject to

the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all

real property taxes due thereon. Failure to provide such certificate shall be a valid

cause for the Register ofDeeds to refuse the registration ofthe document'

Pursuant to Section 209 of the 1991 Local Govemment Code, the Register ofDeeds 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

iopies of corresponding deed ofsale, donation or partition or other forms ofalienation.

c. The Register of Deeds and Notaries Public shall lumish 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 acknowledgement.

d. Any public official or employee who may now or hereafter be required by law or

regulation to issue any person a permit for the construction, addition, repair, or

renovation of a building, or permanent improvement on land, or a certificate ofregistration for any machinery, including machines, mechanical contrivances, and

apparatus attached or affrxed 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 CityAssessor.

Said official shall likewise fumish the City Assessor with copies of the building

floor plans and/or certificate of registration or installation of other machineries which

may not be permanently or temporarily attached to land or another real property but

failing under the definition of the term machinery and the rules and guidelines issued by

the Department of Finance.

e. It shall be the duty of all Geodetics, Engineers, public or private to fumish, free ofcharge, the City Assessor with a white or blueprint copy of each or all approved

originals of subdivision plans or maps of surveys executed by them within thirty (30)

days from receipt of such plans from the Land Management Bureau, the Land

Registratiory Authority, or the Housing and Land Use Regulatory Board, as the caset/

may De./S.N

24


f Insurance companies are hereby required to furnish the City Assessor copies of anycontract or insurance policy on buildings, structures, improvements and machineriesinsured by them or other documents necessary for the assessment thereof.

g. All real property assessment notices or owner's copies of tax declaration sent throughthe mails by the City Assessor shall be exempt from the payment of postal charges orfees.

h. The new assessment levels, rates of levy, special levies on real property, and tax onidle land provided in this Code shall only apply after the effectivity of the generalrevision required under Section 219 of the l99l Local Govemment Code.

SECTION 20, PENAL PROVISIONS

a. Any officer charged with the duty of assessing a real property who willfully fails toassess, or who intentionally omits from the assessment or tax roll of any realproperty which he knows to be taxable, or who willfully or negligently under-assesses any real property or who intentionally violates or fails to perform any dutyimposed upon him by law relating to the assessment of taxable real property shall,upon conviction, be punished by imprisonment of not less than one (1) month normore than six (6) months, or by a fine of not less than one thousand pesos(P1,000.00) nor more than five thousand pesos (P5,000.00) or both suchimprisonment and fine, at the discretion ofthe court.

The same penalty shall be imposed upon any officer charged with the duty ofcollecting the tax due on real property that willfully or negligently fails to collect thetax and institutes the necessary proceedings for the collection ofthe same.

Any other officer required by law to perform acts relating to the administration of thereal property tax or assist the City Assessor or City Treasuer in such administration,who willfully fails to discharge such duties shall, upon conviction, be punished byimprisonment of not less than (l) month nor more than six (6) months, or by a fine ofnot less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos(P5,000.00), or both such imprisonment and fine, at the discretion ofthe court.

b. Any govemment oflicial who intentionally and deliberately delays the assessmentof real property from filing an appeal against its assessment shall, upon conviction,be punished by imprisonment of not less than one (1) month nor more than six (6)months, or by fine of not less than Five Hundred Pesos (P500.00), or both suchimprisonment and fine, at the discretion ofthe court.

c. The City Treasurer when failing to dispose of delinquent real property at publicauction in compliance with the pertinent provisions of this Code and any otherpublic official whose acts hinder the prompt disposition of delinquent real propertyat public auction shall, upon conviction, be subject to imprisonment of not less thanone (1) month nor more than six (6) months, or by a fine of not less than onethousand (P1,000.00) nor more than five thousand (P5,000.00), or both suchimprisonment and fine, at the discretion ofthe court.

PROPERTY

SECTION 2I. IMPOSITION OF TAX- There is hereby imposed a tax at the rate of seventy fivepercent (75o/o) of one percent (l%) on the sale, donation, barter, or any mode of transfeningownership of title of real property within the territorial jurisdiction of Marikina based on the totalconsideration involved in the sale ofthe property or of the fair market value in case the monetaryconsideration involved in the transfer is not substantial, whichever is higher. (As per OrdinanceNo.27, 5.2006)

-6

25


SECTION 22. COVERAGE- Real property, for purposes of this tax, shall mean lands,buildings, improvements and machineries as covered and defined by Title Two, Book II ofRepublic Act No. 7160 which includes real property used for residential, commercial, industrialand special purpose. Real property exempt from real property taxes are included in thisimposition except those covered by R.A. 6657 otherwise known as the Act on ComprehensiveAgrarian Reform Program.

SECTION 23. ADMIMSTRATM PROVISIONS- The Register of Deeds of Marikina shall,before registering any deed, require the presentation of evidence of payment. The City Assessorshall likewise make the same requirement before canceling an old tax declaration and issuing anew one in place thereof. Notary public shall fumish the City Treasurer with a copy of any deedtransferring ownership or title to any real property located in Marikina within thirty (30) daysfrom the date of notarization.

SECTION 24. TIME OF PAYMENT- It shall be the duty of the seller, donor, transferor,executor or administratoq to pay the tax herein imposed within sixty (60) days from the datepxecution ofthe deed as regard sale, barter, donation, or any other mode oftransfer of ownershipor from the date ofthe decedent's death i.n the case oftransfer by succession.

SECTION 25. IMPOSITION OF BUSINESS TAX- There is hereby levied an annual tax onbusiness mentioned in this Chapter of rates prescribed herein.

a. On manufacturers, assemblers, re-packers, processors, brewer, distillers rectifiers andcompounder ofliquor distilled spirit and wines or manufacturers of any article ofcommerce of whatever kind or nature, in accordance with the following schedule:

Gross Sales/Receipts Forthe preceding Calendar Year:

Less than P10,000.00

P10,000.00 or more but less than 15,000.0015,000.00 or more but less than 20,000.0020,000.00 or more but less than 30,000.0030,000.00 or more but less than 40,000.0040,000.00 or more but less than 50,000.0050,000.00 or more but less than 75,000.0075,000.00 or more but less than 100,000.00100,000.00 or more but less than 150,000.00150,000.00 or more but less than 200,000.00200,000.00 or more but less than 300,000.00300,000.00 or more but less than 500,000.00500,000.00 or more but less than 750,000.00750,000.00 or more but less than 1,000,000.00

1,000,000.00 or more but less than 2,000,000.002,000,000.00 or more but less than 3,000,000.003,000,000.00 or more but less than 4,000,000.004,000,000.00 or more but less than 5,000,000.005,000,000.00 or more but less than 6,500,000.006,500.000,00 or more

Amount ofTax per Amutn

P181.50

242.00

332.20

484.00

726.00

91p7.50

1,452.00

1,815.00

2,420.00

3,025.00

4,235.00

6,“alXl

8,3m0011,CXXloCXl

15,125.00

1■ 150。 CXl

21,780.00

25,410.00

26,812.50

411/4%Of l% /

〆

CHAPTER 4… TAX ON BUSINESS

V

Ordinance No. 27Series of 2013 of121

The preceding rates shall apply only to amount of domestic sales of manufacturers,assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquor,distilled spirits, and wines or manufacturers of any article of commerce of whatever kind ornature other than those enumerated in paragraph (C) of this Section.

c The rutes herein shall be increased by 10% every fwe (5) yean thereatler

b. On wholesalers, distributors, dealers in any article of commerce of whatever.kind ornature in accordanc€ with the following schedule:

Gross Sales/Receipts for thePreceding Calen dar Y ear:

Less than P1,000.00Pl,000.00 or more but less than 2,000.00

2,000.00 or more but less than 3,000.003,000.00 or more but less than 4,000.004,000.00 or more but less than 5,000.005,000.00 or more but less than 6,000.006,000.00 or more but less than 7,000.007,000.00 or more but less than 8,000.00

8,000.00 or more but less than 10,000.0010,000.00 or more but less than 15,000.0015,000.00 or more but less than 20,000.0020,000.00 or more but less than 30,000.0030,000.00 or more but less than 40,000.0040,000.00 or more but less than 50,000.0050,000.00 or more but less than 75,000.0075,000.00 or more but less than 100,000.00100,000.00 or more but less than 150,000.00150,000.00 or more but less than 200,000.00200,000.00 or more but less than 300,000.00300,000.00 or more but less than 500,000.00500,000.00 or more but less than 750,000.00750,000.00 or more but less than 1,000,000.001,000,000.00 or more but less than 2,000,000.002,000,000.00 or more

Amount ofTax per Amuln

P19.80

36.30

55.00

79。20110.00

133。 10157.30

181150

205.70

242.00302.50

363.00484.00

726.00

1,08免CXl

l,452.00

2,C157.00

2,662.00

3,63QIXl

4,840.00

79260.CXD

9,6800011,CXXD.00

550/00f10/0

. The raq herein shall beGovernment Code to be imoosed on a stapeered basis of 10ol everrt five (9 vean until its fullimolenentation

The business enumerated in paragraph (a.) above shall no longer be subject to the tax onwholesalers, distributors, or dealers provided in this Section.

c. On exporters and on manufacturers, millers, producers, wholesalers, distributors,dealers or retailers ofessential commodities enumerated hereunder shall be the rate ofone half(1/2) ofthe rates prescribed under Subsections a), b) and d) of this Section:

fuce and Com;Wheat or cassava flour, meat, dairy products, locally manufactured processedor preserved food, sugar, salt and other agricultural, marine, and fresh waterproducts, whether in their original state or not;Cooking oil and cooking gas (LPG / Kerosene):Laundry soap, detergents, and medicine; /

r$v''

１

つ４

３

４

27


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; and8. Cements.

Taxpayers dealing in essential and non-essential commodities or both, shall present theirseparate books of accounts for essential and non-essential items for verification when payingtaxes and/or fees; provided that, when the sales are not made separate or segregated in theirbooks of accounts, the sales shall be treated as sales for non-essential commodities.

V

. The rut6 helein shall be innewGovernmeat Code to be imoosed on a staepe?ed basis of 10% evmt five (51 vean until l8 fitllimolemcntation

The rate of (2.2o/o) p€r annum shall be imposed on sales not exceeding Four HundredThousand Pesos (Php400,000.00), while the rate of(l.l%) per annum shall be imposed on salesin eicess ofthe first Four Hundred Thousand Pesos (Phpa00,000.00)

We assessed retailers in business establishments such as, general merchandise (non-essential/essential), trading, junkshop and sari-sari store based on the above mentioned existingrates and in conformity with the provision of the Local Government Code.

Provided however, that barangays shall have exclusive power to levy taxes on "Sari-Sari"store as provided under Section 152 hereof, on gross sales or receipts ofthe proceeding calendaryear of Fifty Thousand Pesos (Php50,000.00) or less, in the case of cities, except those sellingcigarettes, liquor and softdrinks, which shall remain to be under the jurisdiction of the City-Business Permits and Licensing Offrce (BPLO).

e. Exporters/lmporters

Importers or exporters shall be taxed either under manufacturer, contractor, retailer orwholesaler, depending on how the business is conduct or operated as provided in theCode.

f. On contractors and otler independent contractors in accordance with the followingschedule:

d. On retailers:

From Sales/Receipts for theYear' Fint P400,000.00 or lessln excess of P400,000.00

Rate of Tax per Amutn Precedlng Calcndar

2.20/0

1.10/0

Amount of Tax per armurn For theFrom Sales/Receipts

Preceding Calendar Year

Less than 5,000

5,000 00 orinore butless than 10,00000

10,000 00 or more butlessthan 15,00000

15,000 00 or morc butlessthan 20,00000


30,000 00 or inore butless than 40,00000

40,000 00 orinore buticss than 50,00000


75,000 00 or inore butless than 100,00000

100,000 00 orinore butless than 150,00000

30.25

67。7`

114.95

181.50

302.50

423.50

605.00

968.00

1,452.00

2,178.CX1 /

ぽ

28


150,000.00 or more but less than 200,000.00 2,904.ffi200,000.00 or more but less than 250,000.00 3,993.00250,000.00 or more but less than 300,000.00 5,m2.00300,000.00 or more but less than 400,000.00 6,776.00400,000.00 or more but less than 500,000.00 9,075.00500,000.00 or more but less than 750,000.00 10,175.00750,000.00 or more but less than 1,000,000.00 11275.001,000,000.00 or more but less than 2,000,000.00 12,650.00Over 2,000,000.00 55o/o otl%;o

+12,650.00

o The rutes hereln shall be tncreased by I0% every fwe (5)yean thereafter

g. On Banks and otier financial institutions which include non-bank financialintermediaries, lending investors, finance and investment companies, pawnshops,money shops, insurance companies, stick markets, stock brokers and dealers insecurities, includins oreneed comoanies and foreign exchange shall be taxed at therate of fifty percent (50%) of one percent (l%) ofthe gross receipts of the precedingcalendar year derived from interest, commissions and discounts from lendingactivities, income from financial leasing, dividends, rentals on property and profitfrom exchange or sale of property insurance premium.

Gross SaleVReceipts for the PrecedingCalendar Year 55"/" of l%"

h. On any other business not otherwise specified in the preceding paragraphs, the rate oftax shall be two percent (2o/o) of the gross sales or receipts of the preceding calendaryear. Following are certain business establishments subject to two percent (2%o) tax

Gross SaleVReceipts for the PrecedingCalendar Year 2.200/"

. The rut6 hercin shall be incretsed bv 50o/o as allohted undet Section 151 of the LocalGovernment Code to be imoosed on t stapsered basb of 1096 evefl five ( vears until i8 fullimolenentaion

a. Owners or operators of amusement/Vending Devices1. jukebox machine & videoke machine2. machine or apparatus for visual entertainmen@3. apparatus for weighing persons4. machine for dispensing or vending softdrinks and other articles5. machine or apparatus for printing letters or numbers6. device for vending games of skill or amusement7. card/coin-operated amusement machine or apparatus

b. Owners oroperators of@l. night and day clubs2. night clubs or days clubs3. social clubs and associations which operate/engage in any business activity4. super clubs, cocktail lounges or bars, beer gardens, pubhouses, disco houses and

other similar establishments5. cabarets, dance halls, or dancing pavilions6. skating rinks7. bath houses, resorts, and the like8. swimming pools only n 1:

V

29

Ordinance No.27Series of 2013 of 121

9. steam baths and other similar establishments10. billiards and pool halls1 1. circuses, camivals, and the like12. side shows13. bowling alleys14. merry-go-round, roller coasters, ferris wheels, swings, shooting galleries or similar

contrivances15. theaters and cinema houses16. boxing stadia, auditoriums, gymnasiums, concert or similar halls or similar

contrivances17. Boxing, wrestling, or martial arts contest18. race tracks for conducting horse races19. race tracks for conducting dog races20. cockpits21. gun clubs

' 22. judo-karate clubs

\/ 23. pelota/squash courts24. tennis courts / !g1!4qj4!ry[g25. off-track, off fronton betting stations26. Lotlo Outlets and the like27 . Online Gaming28. Jai-alai

c. Owners or operators of Educational, Life and/or Memorial Plansd. Owners or operators ofstock marketse. Owners or operators boarding housesf. Owners or operators of golf linksg. Owners or operators of polo groundsh. Owners or operators of driving rangesi. Owners or operators of cemeteries and memorial parksj. Owners or operators of fishponds, fishpens, or fish breeding grounds

\r k. Owners or operators of rice or com mills mainly for other peoplel. Owners or operators ofcold storage and refrigeration cases

m. Owners or operators of lumber yards

n. Owners or operators of nursery, vocational and other schools

(except private schools duly accredited with the DepEd and Registered with the Securitiesand Exchanee Commission (SEC) as non-stock and non-profit are exempted - Ord.. 17.

s.2010)

o. Owners or operators of dancing, schools, driving schools, speed reading, EDP, Judo-Karate, etc.

p. Owners or operators of car exchange on consignment basis onlyq. Owners or operators of storages of flammable, combustible, or explosive substancesr. Owners or operators of cafes, cafeteri4 ice cream, and other refreshment parlors,

restaurant, soda fountain bars, carinderia, and food caterers. Real estate dealers: subdivision operators; lessor or subJessor of real estate including

apartelle, apartment, lodging house, pension inns, condominium, house for lease, buildingfor lease, rooms for rent, stall for rent, space for rent arld lot for rent

t. Owners or operators ofprivate markets, shopping centers

SECTION 26. PAYMENT OF TAX. The tax shall be paid to the City Treasurer or his dulyauthorized deputies before any business herein specified can be lawfully began and pursued andsaid tax shall be reckoned from the beginning of the calendar quarter. When the business is

abandoned, the tax shall not be dxacted for a period longer than the current quarter and business

activity is abandoned, no refund of the tax conesponding to the unexpired quarters shall be

made. a

'6tr-

30


SECT10N 27 REQUⅡ覆h促卜ごS

a SECtlRING OF PERNIIT Any pcrson who shall establish or operate any business,trade,or

面宙ty Wi■in M面kna shall flrst oЫ Jn the n∝ essary permit■ om the Business Penn遣 andLicenshg Orlce and shal pay the∞ rrespondlng tax imposed h ths SecuOn

α′ハE〃 BしlWヽCS

摯Zoning ClcaranceホDT1/SEC Reglstratlon■Barangay ClcaranceキHomeowners ClearanceキConlmunity Tax Ccnicate■Occupancy Pennit/Change ofUse Ccrtiflcatct Fire lnspecJon Cenicate

■Stttary Pennit

'Photos ofEstablishnent(shOⅢ ng signboard and sidewalo●CEMO Cedincate

v 中SSS Clearanceは CJStrat10n)●Occupational Pc面 t

■Photocopy ofLessor's Pe.1..it&Contract ofLん ase■Certi■ cate ofAuthon“y tom SEC(Lendlng Businesses)中Other catiOnal Requiremcnts)

‐DOT Accred● uon(Travel&Tours Agency)‐DOLE Re」 stratiOn(ManpOWer services/Recruitment Agency)

α2REⅣτNミ OFβし働いESS

■Current Barangay Clearancc■PHor Year's Business Pennit/License中hor Year'sOR中Quttterly VAT/Monthly Tax Percentage/1TR/Financial Statcment

キSadtary Penlnit

v ホEttnecHng hspection Ce■ 1■ cate*Fire lnspection Certlicate

■CEMO Cttiflcate

'BR Amual Reglsiation■Valid SSS Clearance■PAG‐コBIG Membershp中cONTRACT OF LEASE and Lessor's Pe111lit■Others N面 ond Govenlment Requlrements)■MVCCI Reglstration*ICAM/MTCAM Rcglstration中Mcat lnspection Co逝 flcate

b POSTING OF OFFICIAL RECEIPT Every persOn issued an ofrlcial reccipt forthe conduct

of business of mde■よing shall keep the same conspicuously posted in plain宙 ew at the

place whcre the business Or unde鹿面ng is conducted lfhe has no■ xed place ofbusiness or

ofrlce,he shall keep the ofrlcial receipt or copy thereofin his person

c mSFFR OF BUSInlESS Any business for which the tax has been pald may betransferred and continued in any other place withn the teHtoHal limdts ofManklna Ⅵitho滅

the papent ofan addttional tax dunng the perlod for,vЫ chthe papent has b∝n made

d DEATH OF LICENSEE When any価 i宙dual pttng a business tax dles and the business

is continucd by a person interestcd in hls estate no演闘donal pa7yment shali be required for

the“s通

“ofthe tmわr whchthetax was pi下

31

▼


d.l Authenticated / Certified True Copy of death Certificated.2 Extra Judicial Settlement of Estate (Notarized)d.3 Oflicial Receipt (latest-fully paid)d.4 Payment Record (Certified True Copy)

e. ISSUANCE OF SALES II.I/OICES OR RECEIPTS. All persons subject the business taxshall prepare and issue sales or commercial invoices or receipts in accordance with therequirements of the Bureau of Intemal Revenue (BIR).

f. SUBMISSION OF SWORN STATEMENT. Any person engaged in a business shall withinthe first twenty (20) days of January of each year submit a swom statement of his grosssales and/or receipts for the preceding calendar year.

g. INITIAI TAX ON NEWLY ESTABLISI{ED BUSINESS. In the case of a newly startedbusiness, the initial tax for the year shall be twenty five percent (25%) of one percent (1%)ofthe capital investment or paid up capital.

SECTION 28. TIME OF PAYMENT. All taxes, fees and charges on business shall be paidwithin the first twenty (20) days of January and each subsequent quarter.

SECTION 29. PAYMENT OF TA)GS FOR SEVERAL BUSINESSES

a. The tax shall be payable for every separate or distinct establishment or place where thebusiness subject to the tax is conducted and some line of business does not become exemptby being conducted with some other business for which tax has been paid.

b. Where a person conducts or operates two or more related business in the same placementioned in Section 19 a), b), c), d), 0, g), and h), which are subject to the same rate of tax,the computation of the ax, shall be based on the combined total sales of the said two (2) ormore related businesses.

SECTION 30. SURCHARGES AND INTEREST ON UNPAID TA)GS, FEES, ORCHARGES.

. There is hereby imposed a surcharge of twenty-five percent (25o/o) of the amount oftaxes, fees, or charges not paid on time and an interest of Two Percxnt (2o/o) per month of unpaidtaxes, fees or charges including surcharges, until such amount is fully paid but in no case shallthe total interest on the unpaid amount or portion exceed thirty six (36) months.

SECTION 31. SITUS OF T}IE TAX.

All business establishments, factories, assembly plants, plantations, farms and projectoflices which are found in Marikina shall be subject to the following sales allocations and situsoftax:

a. Thirty percent (30%) of all sales or receips recorded in the principal office shall be taxableby the locality where it is located while seventy (70%) percent thereof shall be taxable bythe locality where the factory, plant, plantation, farm or project is actually located.

b. In case the production of finished goods and services is not completely done in Marikina,the seventy percent (70%) sales allocation shall be prorated based on the cost of inputs andfinal sales allocation agreed upon between and among the representative of the principaloffice of the producer or contractor and the local government units where the factories,plants, farms or project ollices are located.

c. In cases the production of finished goods require the use of factory in Marikina andplantation elsewhere or vice-vers4 the seventy percent (70%) of sales allocations shall bedivided as follows:n5r(

32


l) Sixty percent (60%) where the factory is located, and2) Forty percent (40%) where the plantation is located

SECTION 32. RETIREMENT OF BUSINESS- Any person who discontinues or closes hisbusiness operations shall within twenty (20) days upon closure of the business apply for theretiremenVsurrender of his permit to the BPLO in prescribed form. No business shall be retiredor terminated unless all the past and current year shall be presented to the BPLO and thecorresponding taxes shall be collected.

CHAPTER 5.TAX ON BUSINESS OF PRINTING ANDPUBLICATION

SECTION 33. IMPOSITION OF TAX- Any person engaged in the business of printing and/orpublication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, andothers of similar nature, shall Wy a tax of Elf$_Sjye Jrer!-(ss%) of one percent ( 1%) of thegross receipts derived from the operation ofthe business for the preceding calendar year.

Presumptive Income Level In determining the basis of collecting the tax imposed. under this Article and to arrive at the correct amount of tax due thereon, in the

absence of a duly certfred and declared gross receipts, the Business Permit &Licensing Ofice is authorized to apply the Presumptive Income Level toapproximate the gross receipts of eqch business classifrcation by an estimatedearnings per day multiplied by 360 days, and multiplied by the rate of tax.

SECTION 34. DGMPTION- The receipts from the printing and/or publishing of books or otherreading materials prescribed by the Department of Education, Culture and Sports as school textsor references shall be exempt from the trx herein imposed. For this purpose, the taxpayer shallsubmit a certificate of exemption issued by the Local School Board.

SECTION 35. TIME OF PAYMENT- The tax shall be due and payable in fuU to the CityTreasurer on or before the twentieth (20e) day of January of each year or in four (4) equal

installrnents payable within the twentieth (20u) day ofthe first (1't) month of each quarter.

SECTION 36. IMPOSITION TAX- A franchise tax of Seventy Five Percent (75%) of onepercent (l%) the goss annual receipts, which shall include both cash sales on account realizedduring the preceding calendar year within the City, shall be collected on any person operating abusiness enjoying a franchise. The term business enjoying franchise shall not include holders ofpublic utility vehicles for the reason that such certificates are not considered as franchise. (Asper Ordinance No. 103, S.2ffi2)

In the case of newly started business under this section, the tax shall be One Twentieth(l/20) ofone Percent (l%) of the capital investment. In the succeeding calendar year, regardless

of when the receipt for the preceding calendar year or any fraction thereof, as provided in thissection.

The capital invesfinent to be used as basis of the tax of newly started business as hereinprovided shall be determined in the following manner:

a. In the locality where the principal office of the business is located, the paid-up capitalstated in the articles of incorporation, in case of corporations, or in any similardocument in case of other typ€s of business organizations or enterprises, shall beconsidered as the capital investment. /' riitt

CHAPTER 6.FRANCHISE TAX

a^JJ

Ordinance No.27Series of 2013 ofl2l

b. Where there is a branch or sales office which commences business operations duringthe same year as the principal office but which is located in another municipality orcity, the paid-up capital referred to above shall be reduced by the amount of the

capital investments made for the said branch or sales office.

c. Where the newly stated business is a branch or sales office commencing business

operations at a year later than of the principal office, capital investment shall mean

the total funds invested in the branch or sales office.

SECTION 37. COVERAGE- The following establishments shall be subject to this levy and

other city regulatory measures:

a. All business enjoying a franchise either granted by the Congress of the Philippines,

national franchising offices, of the Sangguniang Panlungsod when operating withinthe territorial jurisdiction of Marikina shall be subject to the levy and other Cityregulatory measures.

b. All government-owned-or-controlled corporations engaged in public utility, public

service and regulated amusements operating in Marikina.

c. Any activity which the City Government is authorized by law to provide, establish,

maintain, operate or grant establishments in operation thereof through franchise toprivate persons such as but not limited to communication and transportation facilities,pay parking spaces, public transportation terminals, stalled vehicles towing and

impounding services, toll roads, public corral, municipal pound, slaughter houses,

livestock markets, public markets, talipapa, electric supply generation and

distribution, public cemeteries, sewerage system, waste collection and disposal and

other similar public utility.

SECTION 38. SITUS OF THE TAX

a. All income / franchise income realized from the operation in Marikina of any

establishment the franchisor and franchisee shall be taxable by the City at the rate

provided herein regardless of where it is recorded.

b. Those with branches, outlets, warehouse, plants and factories in Marikina but whose

goods and services are sold and recorded outside the City shall allocate seventy

percent (70%) of the total receipt as taxable by Marikina.

SECTION 39. ADMINISTRATIVE PROVISIONS- any franchise holder who intends tooperate his business in Marikina shall file and supplication with the office of the City Mayor and

the City Administrator and attaching the following documents/information:

a. Copy of the franchise, contract agreement, retailer franchise agreement.

b. Certificate of registration from the Securities and Exchange Commission.

c. Current year plan of operation in the City.d. Last year's gross receipt from operation in the City, if applicable.

SECTION 40. TIME OF PAYMENT- The tax shall be paid to the City Treasurer within the firsttwenty (20) days ofJanuary, or ofeach subsequent quarter. ,

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RESOURCES

SECTION 41. IMPOSITION OF TAX- A tax of Eleven Percent (11%) of the fair market valuein the locality per cubic meter or ordinary stones, sand, gravel, earth and other quarry resources,such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate,extracted from public lands or from the bed of seas, lakes, rivers, streams, creeks, and otherpublic waters within this city.

The corresponding permit to extract the above-mentioned quarry resources shall beissued exclusively by the Offrce of the City Mayor. No renewal or corresponding permit shall beissued for the current year unless proof of the payment ofthis tax is first presenGd.

SECTION 42. TIME OF PAYMENT- The tax shall be paid before the quarry resources aremoved out from the place where they are extracted.

SECTION 43. DISTRIBUTION OF PROCEEDS- The proceeds of the tax on quarry resourcesshall be distributed as follows:

a. Sixty percent (60%) to the City.b. Forty percent (40%) to the barangay from where the quarry resources are extracted.

SECTION 44. IMPOSITION OF TAX- An amusement tax shall be collected from theproprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, andother places of amusement at a rate of Ten Percent (10%) of the gross receipt from admissionfees. (As per Ordinance No. 120, 52009)

ln the case of theaters or cinemas, the tax shall first be deducted and withheld by theirproprietors, lessees, or operators and paid to the city treasuer before the gross receipts are

divided between said proprietors, lessees, or operators and the distributors of thecinematographic films.

a. The holding of operas, conc€rts, dramas, recitals, painting and art exhibitions, flowershows, musical programs, literary and oratorical presentations except, pop, rock orsimilar concerts shall be exempted from the payment of amusement tax, subject to beguidelines issued by the DOF.

b. For the purpose of collecting this tax, the proprietor, lessee or operator concernedshall be issued by the city treasurer a separate color coded admission ticket to bepatrons or customers numbered ticket a tub subject to inspection and audit bymunicipal treasurer or his duly authorized agent.

SECTION 45. PAYMENT OF TAX- The tax shall be due and payable within the first twenty(20) days of the month following that for which it is due by the proprietor, lessee, or operatorconcerned; the tax shall be determined on the basis of a true and complete retum of the amountof gross receipts derived during the preceding month. /

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つ

35


SECTION 46. ADMIMSTRATIVE PROVISIONS

a. Provision on administrative ticket- The proprietor, lessee or operator of amusementplace where fees are required to be paid for admission, shall provide himself theadmission tickets which shall evidence payment of fees. The tickets shall be seriallynumbered and shall indicate the name of the place of amusement, the admission feeand the amount of tax. Serial number be printed on both ends of tickets such thatwhen delivered into two (2) upon being presented for admission, the serial numbershall appear on both parts. Registered admission tickets wherein the amusement taxesare printed or included in the price thereof shall not be used for show which havebeen or are granted tax exemption, otherwise the proprietor of the amusement placeor the sponsor of the show shall remit or pay the corresponding tax collected to theCity Treasurer as if no exemption has been granted.

b. Manner of disposing the admission tickets- The gatekeepers shall drop one-half (l/2)of the tom ticket in a locked box and the other half should be retumed to thecustomer. The box shall only be opened in the presence of a representative from theoffice of the City Treasurer. Under no circumstances shall the recycling of tickets beallowed by the owner, proprietor or lessor of amusement places. Any ticket found tohave been recycled or re-used shall subject the operator, owner or lessor ofamusement places to the penalties prescribed under this Article.

c. Registration of admission ticket- The proprietors, lessees or operators of amusementplaces shall register their admission tickets to the Office ofthe City Treasurer beforeselling the s.rme to the public. The proprietors, lessees or operators of the stocktickets, indicating the total number of registered tickets and the serial number oftickets sold from day to day. It shall be unlawful for any proprietor, lessee or operatorof an amusement place to keep any unregistered ticket in his amusement place. Incases of premier exhibition of films, road shows or similar shows, where admissionprice is increased, separate sets of tickets shall be registered and used therefore.Separate sets of tickets without the amusement tax printed or included in the priceshall also be registered in the case oftax exempted shows.

d. Authority to Inspect- The City Mayor and City Treasurer or their duly authorizedrepresentatives shall be allowed to inspect ticket dispenser machines or to verifuwhether the tickets are registered or not. They are also authorized to confiscate anyunregistered and/or recycled tickets.

e. Other entertainment places- Entertainment places which do not issue admissiontickets but require admission fees from their customers shall be charged the same taxrates based on their gross receipts on admission fees.

CHAPTER 9,PROFESS10NAL TAX

SECTION 47. IMPOSITION oF TAx- Every person engaged in the exercise or practice of hisprofession within the city requiring govemment examination shall pay an annual ProfessionalTax of rhree Hundred Pesos (P300.00), regardless of the location of his principal office;provided, however, that such persons who has paid the corresponding annual professional taxshall be entitled to practice his profession in any part ofthe Philippines without being subjectedto any national or local tax, license or fee, for the practice ofsuch profession.-

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36


In additiog it is worth menlioning that professioruls, who are paying the prolesslonal tax likedocton and dentists, may be consldered uempt from the Mayor's Permit fee. However, lf theymdnuln a clinic the operation ol sach clinic shall be subject to the payn ent of Mayor'spermit tee, the business tox based on gross recelpts, as well as the regulaory fees or semicecharges lmposed andcr a duly enaeted tu ordinance of the City.

Any individual or corporation employing a person subject to professional tax shall requirepayment by that person of the tax on his profession before employment and annually thereafter.

SECTION 48. TIME OF PAYMENT- The professional tax shall be payable annually on orbefore the thirty-first (31") day of January. Any person first beginning to practic€ a professionafter the month of January must, however, pay the full tax before engaging therein. A line ofprofession does not become exems even if conducted with some other profession for which thetax has been paid. Professionals exclusively employed in the govemment shall be exempt fromthe payment of this tax.

SECTION 49. ADMIMSTRATIVE PROVISIONS

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

b. The professionals subject to tax herein imposed are only those who have passed thebar examinations, or any board or other examinations conducted by ProfessionalRegulation Commission (PRC). For example, a lawyer who is also a Certified PublicAccountant (CPA) must pay the professional tax imposed on lawyers and that fixedfor CPAs, if he is to practice both professions.

c. For the purpose of collecting the tax, the city treasurer or his duly authorizedrepresentative shall require from such professionals their current annual registrationcards for the current year.

d. Every individual, association, partnership, and corporation within the territorialjurisdiction of Marikina shall prepare and submit a certified list of professionals,under their employ to the City Treasurer on or before the last day of March of everyyear.

Such list of professionals shall include the following information:

Name ofProfessional;

I ) Profession2) Amount of tax paid;3) Date and number of official receipt;4) Year covered5) Place of payment

SECTION 50. EXEMPTION- Professionals exclusively employed in the government shall beexempt from the payment of th* *J

V

37

Ordinarce No. 27Series of 2013 of l2l

CHAPTER 10. ANNUAL FIXED TAX ONDELryERYAND SERVICEMOTOR YEIIICLES MANUFACTURERS OR PRODUCERS.

WHOLESALERS OR DEALERS OR RETAILERS OF CERTAINPRODUCTS

SECTION 51. IMPOSITION OF TAX- An annual fixed tax of Five Hundred Fifty Pesos(P550.00) shall be paid for every truck, van or any motor vehicles used by manufacturers,producers, wholesalers, dealers or retailers in the delivery of distribution of distilled spirits,fermented liquors, softdrinks, cigars and cigarettes, and other products which may hereafter bedetermined by the sanggunian to sales outlets, or consumers, whether directly or indirectlywithin the City.

SECTION 52. PAYMENT OF TAX- The tax prescribed herein shall be paid to the CityTreasurer or his duly authorized deputies on or before the twentieth (20h) day of January eachyear. In case of new delivery vans or trucks entering into or used in the business after January 31,the applicable tax shall be prorated by the quarter.

SECTION 53. IMPOSITION OF TAX- Operators of motor vehicles for hire with gaxage orterminal in Marikina shall pay an annual fixed tax based on the following:

a) Buses, Cargo Trucks Vans and Shuttle, FX......b) Taxis......c) Jeepneys...d) Other vehicles for hire...

P600.00 per unitP300.fl) per unitP150.00 per unitP150.00 per unit

Operators of taxis, jeepneys and other vehicles for hire, with less than three (3) units,except buses, cargo and vans, shall be exempted from the above imposition; provided that allmotorized tricycles for hire and utility tricycle shall not be subject to the above imposition.

SECTION 54. PAYMENT OF TAX- Owners and operators of motor vehicles for hire shall paythe corresponding tax within the first twenty (20) days of January Any person who just startedthe business shall pay the tax within the first twenty (20) days of the month when he actuallyoperated the business.

SECTION 55. All Business Regulatory and/or Administrative Fees, Taxes and Fees imposed fortraflic violations shall be in accordance with the Traffic Management Code of Marikina(Ordinance No. 133, Series of2006)

RECυ“

郷θRyИNDttRン7CE FEES

SECTION 56. RATE OF FEE. A fee of Two Hundred Pesos (P200.00) per device shall beimposed and collected for the sealing and licensing of weights and measures used by businesseswithin the Citv. z,d

38


SECTION 57. TIME OF PAYMENT.

The fees herein imposed shall be paid and collected by the City Treasurer upon thesealing of licensing of the before the anniversary date thereof. The Official Receipt evidencingpayment shall serve as a license to use such instrument for Six (6) months from the date ofsealing unless such instrument becomes defective before the expiration period.

Subject to such guidelines as may be prescribed by the Department of Science andTechnology, all weights and measures used in public and private markets, stores and othersimilar establishments shall be duly licensed and sealed by the appropriate agency of the Citygovemment, and therefore, use of weights and measures not sealed or licensed even if sealed orlicensed but the same are not properly sealed shall be deemed a violation of this Ordinancewhich will merit sanction or penalty in accordance tlerewith.

All other fraudulent practices and even unlawful possession or use of instruments andmeasure shall equally be meted the penalty herein prescribed.

SECTION 58. IMPOSITION OF TAX- As a prerequisite the use of instrument of weights andmeasures, every person within Marikina using such instruments in his business, profession orv calling shall have them treated and sealed every six months and pay the fees therefore to theCity Treasurer as follows:

FEE FOR SEALING OFWEIGHTS MEASURES

With capacity of not than 30 kgs.With capacity of more than 30 kgs.but not more than 300 kgs.With capacity of more than 300 kgs.but not more than 3,000 kgs.With capacity of more than 3,000 kgs.Re-testing and resealing ofgasoline pump

PROVIDED THAT, since the present existing rates are lower than the prescribed rates imposedherein by more than One Hundred Percent (100%) the rates shall be increased One HundredFifty Percent (150%) upon the initial implementation of this Ordinance and every year thereafter,the same rate of increase shall be imposed where necessary until such time as said existing rateshave reached or equaled the herein prescribed rates.

P2000

FEE

P1500P2000

P4000

P5000P5000

b. For sealing metric instrument of capacity

Ovcr tcn llters… ……………………………………… 3000c. For sealing metric instruments of weights

with capacity ofnot more than 30 kg. butnot more than 300 kg. . . ... ... . . . . .. ...40.00

With capacity of more than 300 kg. butnotmorethan3,000kg... ............50.00with cagacity of more than 3,000 kg... . ......60.00

d. For sealing apothecary balance or otherbalances ofprecisionOver3,000kg... .......80.00Over 300 to 3,000 kg… … … … … … … … … … … … …6000Over 30 to 300 kg … … … … … … ……… … … … 4000 /30聴 ∝Ls………………………200ぉ

39

Ordinance No. 27Series of 2Ol3 of l2l

e. Sealing scale or balance with completeset of weightsfor each scale or balanc€ with completeset of wbights for use therewith ..................freeFor each extra weight...... ...... ....10.00For each and every re-testing and re-sealingof weights and every re-testing and re-sealingthe oflice, an additional service charge oftwenty pesos (P20.00) for each instrument shallbe collected.

f Annual fee for the Calibrafion, Sealing Re-Sealing, Testing and Re-Testing(As per Ordinance No. 133, 5.2004)

f I For every dispensing pump or hose for kerosenef.2 For every dispensing pump or hose for all other

liquid petroleum productsf3 Inspection fee once every Two (2) months per pump/product P20.00f4 The following penalties shall be imposed against any persons/entities/retailoutletsigasoline stations who shall be found to have violated any of the provisions

ofthis Ordinance:f4a First Offense (Temporary closure ofdispensing pump P1,500.00

together with the entire permanent structure of the pumpf.4b Second Offense (Temporary closure ofdispensing pump P3,000.00

and the entire permanent sructure of the pumpf4c Third Offensc P5,000.00 or

an imprisonment ofnot less than six (6)months or more than one (1) year, or bothat the discretion ofthe coun plusrevocation ofbusiness license and permitsand permanent closure of business establishment

P3000P5000

V

SECTION 59. PAYMENT oF FEES AND SURCHARGES- The fees herein imposed shall bepaid to the City Treasurer and renewable on or before the anniversary date thereo} The officialreceip evidencing payment shall serve as license to use such instruments for six (6) monthsfrom the date of sealing unless such instruments become defective before the expiration period.Failure to have the instruments re-tested and the corresponding fee paid therefore within theprescribed period shall subject the owner or user to a surcharge of twenty five percent (25%) otthe prescribed fees plus interest of two prcent (2%o) per month or fraction thereof; provided,however, that in no case shall the interest exceed thirty six (36) months.

SECTION 60. DGMPTIONS:

a. All instruments for weights and measures used in govemment work or maintained forpublic use by any instrumentality of the govemment shall be tested and sealed free.

b. The City Treasurer or his deputies shall conduct periodic physical inspection and testweights and measures instruments within Marikina. -

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g. Electric meters, per meterResidentialCommercialIndus面 al… … …1 … … … … … … … … ■0000

h. Water meters, per meterResidential… …………………………… ………… ……………………5000Commercial… ………………………………………………………10000

40


SECTION 61. ADMINISTRATIVE PROVISIONS

a. The 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 shallbe compared with the fundamental standards in the National Institute of Science and

Technology at least once a year.

b. The City Treasurer or his deputies shall conduct periodic physical inspection and test

weights and measures instruments within Marikina.

c. Instruments ofweights and measures found defective, and if such defects are found tobe beyond repair, shall be confiscated in favor of the govemment and shall be

destroyed by the City Treasurer in the presence of the City auditor or their' representatives.

d. Any instruments of weights and measures found by inspectors to be defective whichremains unclaimed within one hundred (100) days from the date of confiscation, afterdue notice shall automatically be forfeited in favor of the City Govemment.

SECTION 62. Fraudulent Practices relative to weights and measures and correspondingpenalties.

a. Following are considered among fraudulent practices: Any person, other than the

official sealer of weights and measures:1) Who places an official tag or seal upon any instrument of weights or

measures, and attaches it thereto; or2) Who fraudulently imitates any mark, stamp or brand, tag or other

characteristics signs used to indicate that weights and measures have been

offrcially sealed; or3) Who alters in any way the certificate given by the sealer as an

acknowledgement that the weights and measures mentioned therein have beenduly 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 making stamps, certificates, orlicenses which are an imitation of, or purport to be lawful stamp, tag,certificate or license of the kind required by the provisions of this Article; or

5) Who alters the written or printed figures or letters on any stamp, tag,certificate or license used or issued; or

6) Who has in his possession any such false, counterfeit, restored or alteredstamp, tag, certificate, or license for the purpose of using or reOusing the same

in payment of fees or charges imposed in this Article.7) Who procures the commission ofany 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 imprisoned for not less than

. one (1) month nor more than one (l) year, or both, at the discretion of thecourt.

b. Unlawfi,rl possession or use of instrument not sealed before using and not re-sealedwithin six (6) months from first sealing- Any person who makes a practice of buyingor selling goods by weight and/or measure, or of fumishing services the value ofwhich is estimated by weight or measure, and any person who uses in any purchase orsale or in estimating the value of any service fumished by an instrument of weightsand measures that has not been officially sealed, or if previously sealed, the licensetherefore has expired and has not been renewed in due time, shall be punished by afine not exceeding five hundred pesos (P500.00) or by imprisonment not exceedingone (l) year, or both, at the discretion ofthe court. -

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41

Ordinance No. 27. Series of 2013

Page 4l of 121

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

1) any person who, with fraudulent intent, alters any scale or balance, weight ormeasure after it is officially sealed or who knowingly uses any false scale orbalance, weight or measure whether sealed or not; or 2) Any person whofraudulently gives short weight or measure in the making for a scale or who

fraudulently takes excessive weight or measure in the making ofa purchase orwho, assuming to determine truly the weight or measure, fraudulentlymisrepresents the weight for measure thereof, shall be punished by a fine notless than two hundred pesos (P200.00) nor more than five thousand pesos

(P5,000.00) or by imprisonment not less than three (3) months nor more than

one (1) year or both, at the discretion ofthe court.

SECTION 63. ADMINISTRATIVE PENALTIES- The City Treasurer may compromise the

following acts of omission which do not involve fraud before a case is filed in the court.

a. Any person making a practice of buying or selling any weight and measure using

unsealed and/or unregistered instrument:

l) When the weight or measure is correct... .... ...P300.002) When the weight or measure is incorrect but within a tolerable allowance of

defect or short measure... . . ...P500.00

b. Failure to produce a weight and measure tag, or license certificate upon demand but

the instrument is duly registered:

1) When the weight or measure is correct. . . . . . . . . P200.002) When the weight or measure is incorrect but within a tolerable allowance of

defect or short measure... .....P400.00

Any person found violating any ofthe provisions under this section lor the second

time shall be fined twice the amount ofthe prescribed penalties.

SECT10N 64 RATE OF FEES

The follo、 ving Mayor's Pe11llit fecs shall be collected for the issuance of City pellllit to

opcrate a busincss,pursue an occupation or calling,or undertake any othcr silnilar activitics:

a. On the operation of business

1. Dealers in fermenled liquors, distilled spirits and/or wines:

1.a Wholesale of foreign liquorsl.b Retail of foreign liquors1.c Wholesale of domestic liquorsI .d Retail of domestic liquors1 .e Wholesale of fermented liquorsLf Retail of fermented liquorsI .g Wholesale of Vino liquors1.h Retail of Vino Liquors1.i Retail tuba, basi, and/or tapuy2. Dealers in Tobacco:2.a Wholesale of leaf tobacco2.b Retail of leaf tobacco2.c Wholesale tobacco dealers2.d Retail tobacco dealers

FEES

P600.00P300.00

P225.00

P150.00P225.00

P150.00P150.00

P150.00P75.00

P600.00P300.00

P300.00P240.00 ィ

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3. Ownerc or operators of amasemenl placa/devbes:3.a Nights ClubVday clubs

3.b Cocktail lounges, bars, bar & grill, disco houseKTV, live ban4 sing-along with restaurantAnd other similar establishments

3.c Social clubs, voluntary associations or org.

3.d Skating Rinks

3.e Resorts, Swimming Pools, Reception Halls

3.f Spa, massage therapy & the like per establishment

3.g Billiard/Pool Halls, per table

3.h Bowling establishments

3.i Circuses, Camivals, fun houses and the like

3 j Merry-go rounds, ferris wheels and similarcontrivances, per device

3.k Theaters, cinemas

3.1 Boxing stadia, auditorium, gymasia,concert halls, or similar halls or establishments

3.m Tennis, Pelota, Squash, Badminton per court

3.n Coliseums, cockpit per establishments

3.o Off-trackVbetting station per stationLotto, Bingo, Jai-Alai off fronton & similar establishments

3.p Amusement devices per device P120.00

4, Financial Institution/Lending I nstitutions

Ordlnance No 27Serles of 2013 of 121

FEES

P7,CXICl.00

P3,CЮЮ.∞

Pl,51Xl.IXl

Pl,54XloCXl

Pl,50LCXl

P4,80000

P75。 CXl

P6,CXXl.∞

P3,(厠Ю.IXl

P15QIXl

P6,lXXl.∞

P6rЮЮ.∞

P15QCXl

P6,00LCXl

Pl,StXl.00

4.a Main O{fice4.b Per Branch4.c Money shops, per establish4.d ATM Machine

5. Dealers in Securities IncludingForeign Exchange dealers

6. Educ ional Life/Memoial Plan6.a Principal Office6.b Per branch/agency

7. Subdivision Operators8. Private CemeterieVMemorial Parks9. Boarding/Lodging Houses, Hotels, Motels,apartels, pension inns, drive-ins, dormitories,dwellings and other space for lease or rent10. Dancing schools, driving schools, judo/karate schools, reading schools, EDP, etc.I L Institution of leaming including Leaming

13. Medical Clinic1 4. DetectivdSecuity agencies:14.a Principal Office

Institution, College, High School, Elementary, Nursery registered by DepEd

12. Vocational & Other school not regulated by DepEd per establishment p9fl).fi)

P4,80000P2,40000Pl,20000P75000

Pl,20000

P3,00LIXl

Pl,61Xl.00

Pl,500.lXl

P3,00alxl

P750.∞

P750。 CXl

Pl,24Xl.∞

P375.∞

P750.IXl

／が

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l4.b For every locality where securityguards are posted

15. Recruitmen /employrnent agencies :15.a For abroadl5.b For domestic

16. Private Hospitals17. Media Facilities18. Telegraph, Teleq,pes Cable and WirelessCommunication Components19. Terminal garage for bus, taxi and otherPublic Utility Vehicles except those used forHome garage

b. On other activities:

1 . Use of delivery trucks/vans of dealersAny product regardless ofthe number of truckVvans

2. Maintaining window/display offi ce3. Promoters, sponsors, or talent scouts4. Holding stage shows, etc. which is payable bythe operator5. Law, Accounting, Architectural Oflice & Office of Professionals Pl,Sfl).fi)6. Operation ofbodega / warehousean axea as follows:6.a 400 sq. m. or more6.b 300 or more but less than 4006.c 200 or more but less than 3006.d 100 or more but less than 2006.e 50 or more less than6.f Less than 50 sq. m.7. Printing Press / Publisher8. Common Carrier9. Non-Stock / Non-Profit10. Cold Storages

l0.a Dept. Stores, Supermarkets, Hotels, Groceriesl0.b Cold Storage in Restaurants

1 1. Refrigerating Cases12. Lumberyards13. Car exchange on consignment basis14. Storage/sale of flammable or explosive substances15. Peddlers16. Billboards, signboards and other forms

of advertisements17. Film shooting, per day18. Gun Clubs19. Judo-Karate Clubs

c.All other business■ ot sDeCinCallv mentioned herein(based on areas)。

FEESl. Based on area:l.a Less than 50 sq. m.l.b 50 sq. m. or more less than 100l.c 100 sq. m. or more less than 200l.d 200 sq. m. or more less than 300l.e 300 sq. m. more less than 400


P12000

P3CXl.∞

Pl 、ヽGXl

Pl,10alXl

P91XloCXl

P5,CXXl.CXl

Pl,50脱 tXl

P150。 CXl

P3mCXDP75Q4Xl

P60000

P3,CXXl.41Cl

P2,5CXl.lXl

P2,00QIXl

Pl,5∞LCXl

Pl,31Xl.CXl

Pl,24Xl.CXl

Pl,50LCXl

Pl,50脱∞

P2,00QGXl

Pl,lXXl.IXl

P5CXl.lXl

P12000P60000Pl,20000P150.00P150.CXl

P15QIXl

P150。 CICl

P750.IXl

P15QClll

P120.∞

P150。∞

P3S、CXl

P450.∞P750。 CXl

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OrdinanceSeries of

Pl,050。 CXl

Pl,200.∞

Pl,350.00

Pl,5∞ .lDel

Pl,650.CXl

Pl,81Xl.lXl

Pl,950.00

P2,250.IXl

P3却ЮЮ.∞P6,CX10.Clll

No 272013

of 121

l.f 400 sq. m. or more less than 5001:g 500 sq. m. or more less than 600l.h 600 sq. m. or more less than 700l.i 700 sq. m. or more less than 800lj 800 sq. m. or more less than 900/.t 900 sq. m. or more less than 1,000l.l 1,000 sq. m. or more less than 1,100l.m 1,100 sq. m. or more less than 1,2001.n 1,200 sq. m. or more less than 1,300Lo 1,300 sq. m. or more

PROVIDED, HOWEVER, that on business maintaining or operating branch or salesoffices tie following permits fees per branch shall be imposed:

a. With area of 500 sq. m. or less and/or with 500 workers, whichever is higher:

FEES

1)With pHncipal ofrlce wlthn thc Ciサ

2)Wih pHncipa ofrlce outsidc the City

1)With pHncipal offlce宙 thln the Ciサ

2)With pHnciptt Ofrlce outside the Ciけ

b. With area or more than 5ffi sq. m. but less than l,fiX) sq. m. and/or with 1,0(X) workers,whichever is higher:

1)With pHncipal offlce wlth the Ciけ

2)With p●ncipal orlce outside the Ciけ

c. With area of 1r0fi) sq. m. or more and/or 1r0(X) or more workers, whichever is higher:

P150.00/branchP300.00/branch

P300.00/brallch

P6CXl.00/branch

P72000/branchl,44000ノЪranch

d. All occupations or callings subject to periodic inspection, surveillance and/orregulation by the Offrce of the City Mayor such as but not limited to;

l) Animal trainer, auctioneer, barber, floor managers, shoe makers, bartender,beautician, bondsman, butcher, expect, fortune teller, hair stylist, handwritingexpect, hospital attendant, life guard, make-up artist, manicurist, masseuse-attendant, mechanic, photographer (itinerant), private ballistic expect, rig driver(kutsero), taxi dancer, waiter, e&. ' P60.00

One business, occupation or calling does not become exempt from the payment ofthe preceding schedule of fees by being conducted jointly or together with some otherbusiness, occupations or callings for which the permit fee has been paid.

SECTION 65. APPLICATION FOR PERMIT- An application for permit shall be filed with theBusiness Permits and Licensing Oflice. The form sets forth all the necessary informationincluding the name and citizenship ofthe applicant, the description of the business, occupation,or undertaking to be conducted.

Any false statement made by the applicant or licensee shall constitute a sufficient groundfor denial or revocation of the permit without prejudice to the criminal liability of the applicantor licensee.

SECTION 66. PAYMENT OF FEES- Permit fees prescribed under Section 3 shall be paid tothe City Treasurer or his duly authorized deputies before any business occupation or calling canbe lawfrrlly began or pursued. In the ensuing year, the payment of annual permit fees shall bewithin the first twenty (20) days ofthe beginning of the calendar year. z

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SECTION 67. POSTING OF PERMIT- Every license shall keep his permit posted at all times ina conspicuous place of the business establishment or office. If he has no fixed place of businessor office, he shall immediately be produced upon demand by the duly authorized deputies of theCity Mayor or Chief, Business Permits and Licensing Office.

SECTION 68. REVOCATION OF PERMIT- when a person doing business or engaging in anactivity under the provisions of the Local Government Code violates any provision of thisOrdinance; violates aay condition set forth in the permit; refuses to pay an indebtedness orliability to the City of Marikina; abuses his privilege to do business or pursues an activity withthe City of Marikina to the injury of public morals or peace; when the place where such businessor undertaking is conducted becomes a nuisance or is permitted to be used as a resort fordisorderly characters, or women of ill repute; or when the applicant has made any false statementor any portion on his application, the City Mayor or his duly authorized deputies may, afterinvestigation, revoke the permit. Such revocation shall forfeit all sums which have been paidwith respect to the right granted in addition to the penalties provided for under this Ordinance.

SECTION 69. EXPIRATION UPON REVOCATION OR SURRENDER- Every permit shallcease to be in force upon revocation or surrender thereof Every person holding a permit shallsurrender the same upon revocation, or upon closure of the business or discontinuance of theundertaking for which the permit was issued. The business shall be deemed finally closed onlyupon payment ofall taxes, charges, or fees due thereof

The issuance of the permit shall not relieve the permit from the fulfillment of therequirements ofthe other deparffnents in connection with the operation of business or conduct ofany activity prescribed under this Code.

Failure to renew the City Permit within the prescribed period shall subject the tax payerto a twenty five percent (25o/o) surcharge of the permit fee.

SECTION 70. BARANGAY CLEARANCE- All business establishment applying for onrenewing business permits shall secure barangay clearance from the barangay where they arelocated and pay barangay clearance fees, if any, before a Mayor's Permit may be issued.However, if such barangay clearance is not acted upon by the barangay within seven (7) daysafter filing thereo{ the Mayor may issue the permit applied for.

SECTION 71. NON-ISSUANCE OF PERMT- A Mayor's Permit may be refused on theground that the person applying for a permit has violated and continues to violate any Ordinanceor regulation relating to such a permit.

SECTION 72. REVOCATION OF PERMIT- Upon proper and written notice, the City Mayormay revoke the permit and close the establishment for any ofthe following reasons:

a. Violation of any condition set forth in the permit;b. Abuse of privilege to do business or pusue an activity to the injury of public morals

and peace; andc. When the place ofbusiness becomes a nuisance or is allowed to be used by disorderly

characters, criminals or persons of ill repute.

SECTION 73. SEPARATE PERMIT ON DIFFERENT KINDS OF BUSINESS- If a persondesires to engage in more than one kind of business, he shall secure corresponding permits andpay the permit fee imposed on each separate or different business, notwithstanding the fact thathe may conduct or operate all such distinct business in one establishment only.

SECTION 74. ISSUANCE OR CERTIFIED COPY AND AMENDMENT OF PERMITS.

a) The office of the City Mayo1, through the Business Permits and License Offrce, shall,upon presenlation of the satisfactory proofthat the original copy permit certificate hasbeen lost, stolen, or destroyed, issue a certified copy upon a fee of fifty pesos(P50.00) for each certified copy issued. ,-

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0rdinance No 27Sedes of 2013 of 121

b)ISSUANCE OF AMEIIDED BUSttESS PE― TS AND OTHER REQUEST FORDOC昴鉦心rS A fec of Five Hundred(Php500 00)PCSOS shan be imposed for theissuancc and documentation ofamended business pcllllits such as change ofbusiness

stan,capltalization,owner面 p,trade nalne,locatlon,natu℃ of business and other

changes including requests for rccords and documents ttom the Business PcHnits and

Licensing Ofrlce(BPLO)(Asper Ord No 59 S 2012)

b.I AMENDMENTS

b.1 Transfer of Ownershipb.2 Transfer of Location

b.3 Change of Trade Nameb.4 Change of Natureb.5 Others (Single Prop. /

Partnership/Corporation)

REOTIIREMENTS

AftidaviVSwom StatementAflidavit/Sworn Statement & Bgy. ClearanceNotifi (Engr. Dept., Fire & Health Oflice)DTI / Swom StatementDTI / Swom StatementBoard Reso. & Secretary Certificate

SECTION 75. ABANDONMENT OR CLOSURE OF BUSINESS- When a business oroccupation is abandoned or closed, the person conducting the same shall submit to the CityTreasurer within twenty (20) days from the date of such abandonment or closure, a swomstatement to that effect, stating therein the date of abandonment or closure and the correspondingtaxes due that must be liquidated, otherwise said business shall be presumed to be still in actualoperation. All taxes due and payable for the corresponding quarter should be settled before abusiness is deemed officially closed or abandoned. All taxes already paid for the whole currentyear shall not, however, be subject to a refund for the unused term.

SECTION 76. RETIREMENT OF BUSINESS- any person who desires to retire his businessmay do so on or before the expiry date set forth in his permit. Full payment of the annual fee,however, must be made by the person retiring from such business, and under no circumstancesshall refund be made conesponding to the unused period. Failure to surrender the permit on orbefore the expiration date shall be constructed to mean that the business is being continued andtaxes or fees conesponding to the succeeding quarter becomes due and payable.

SECTION 77. DEATH PERMITEE- Wlen an individual paying a permit fee dies, and the samebusiness is continued by his heirs or persons interested in his estate, no additional payments shallbe required on the unexpired term for which the fee was paid.

SECTION 78. INSPECTIONS OF BUSINESS ESTABLISHI&NT- Business esrablishmentshall be subject to inspection during their business hours by any duly authorized ollicial with amission order issued by the head of the department concerned, connected with public health,welfare and safety and who has technical and olficial authority in such matters to see to theeffective compliance of the requirements of Ordinances and provisions of existing laws and ofthis Code.

CHAPTER 14. SPECIAL PERMIT FEES FOR THE OPERATION OF COCKPTTS

SECTION 79. APPLICATION. Applicants intending to operate a cockpit shall file anapplication prescribed therefore with the office of the Mayor through the Business Permits andLicense Office. The application shall be supported by a copy ofthe authority granted by the CityCouncil; provided, however, that the provisions of the Cockfighting Law shall be applicable.

SECTION 80. IMPOSITION OF FEES. The following fees shall be paid to the City Treasurer.

Mayor's Permit Fee... ...Plasada. . .

FEES

P12,5CXl.IXl

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3. Soltada:

a) Regular/Ordinary ...... ...50.00 per fightb) Special cockfight and derby not more than one (1) day.....75.00 per fightc) Derby with more than one (1) day......... ...... ...... ... . ...200.00 per fight

4. Other Permit Fees (Annual Fee)

a) Promoter.....b) Pit Manager..c) Referee or sentenciador.d) Bet Manager (kasador)... . . . ...e) Bet Taker (kristo)...... .........I Gaffers (mananari).......

5. Special Permit Fees for Special cockfight shall be paid:

a) Intemational derby. . . ...... . ...........b) Special cockfights w/ no derby... ... . . .

c) Special cockfights w/ one (1) day derby.....d) Special cockfights wi more than one (1) day... ...

SECT10N 81.TIME OF PAYMENT Thc fees imposcd under ltem(4)above Shall bc paidwithin the period prescribedヽ/hile itcms(2)and(3)above Shall bc paid within the flrst twcnty

(20)dりs Ofthe month next following

CHAPTER 15.PERIIIT FEES FOR FIRING RANGE

SECT10N 82.IMPOSITION OF FEES Evcry person or cntity who shall cstablish,operatcs,maintain gun clubs、 vithin Marikina shall flrst sccure a pellllit from the City Mayor through the

Offlcc of Public Order and Safcty and pay thc corresponding annual fecs:

Pl,250.00

P50000P30000P25000P20000P10000

P12,500.00 per flght

Pl,250.00

P2,500.00

P5,000.00

1-5 flHng range.… ………………………………………… …6‐ 1 0 flring ranges… … … .¨ … ……………・・… ……more than 10 flHng rangcs_… ………………………

SECT10N 83.ADMD(lSTRATIVE PROVISIONS

FEES

P625.00

Pl,250.00

P2,500.00

a) The prerequisites of law relative to the establishment, operation, and maintenance offiring ranges should be strictly complied with before a permit shall be issued.

b) Upon the order of the City Mayor, the Office of Public and Safety shall have the

authority to inspect firing ranges to ensure that the standards specifications relative topublic safety are strictly complied with.

SECTION 84. TIME OF PAYMENT. The annual fees imposed shall be paid to the CityTreasurer upon order of payment given by the Office of Public Safety and Security and

renewable on or before the prescribed period.

AND ICE PLANTS

SECTION 85. IMPOSITION OF FEES. Every person or entity who shall use cold storage unitsand ice plants for business within Marikina shall first secure a special permit from the CityMayor through the City Engineer and pay the corresponding annual fees: z

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Ordinance No.27Series of 2013 of l2l

Refrigeration or cold storage units, with the following total cold storage capacity:Not exceeding 5 cu. m...... ..........200.00Over 5 to 15cu. m... ...............350.00Over 15 to 25 cu. m............. ....600.00Over25to35cu.m......... ...........1,000.00Over35to50cu. m............ ...........1,500.00Over 50 cu. m... ... .. . ... .. . . .. ... 2,000.00

SECTION'86. TIME OF PAYMENT. The fees imposed shall be paid to the City Treasurerupon order of payment given by the City Engineer'and renewable on or before the prescribedperiod.

SECTION 87. IMPOSITION OF FEES. Every person or entity who shall establish, operate andmaintain lumberyards within Marikina shall first secure a special permit from the City Engineerand pay the corresponding annual fee of Five Hundred Pesos (P500.00).

SECTION 88. TIME OF PAYMENT. The fees imposed shall be paid to the City Treasurer andrenewable on or before the prescribed period.

SUBSTANCES

SECTION 89. IMPOSITION OF FEES. Every person or entity who shall establish, operate andmaintain storage of flammable, combustible, or explosive substances within Marikina shall firstsecure a permit from the City Engineer in coordination with the City Fire Marshall and pay thecorresponding fees:

a) Flammable liquids:

l. with flash point at 20 degrees F or below such as gasoline and other carbonbesolphide, naptha, benzo!, allodin and acetone:

over 5 to 25 gals.... ... ... ... ... ... ...11.25over25 to 50 gals. ... ....30.00over50to 100ga1s... ....60.00over 100 to 500 gals... ................120.00over5OOto 1,000ga1s... ...........t40.00over l,000to 1,5009a1s...... .........240.00over 1,500to2,000gals... ............300.00over2,000to2,500gals... ............480.00over2,500to3,000gaIs......... ......600.00over3,500to4,000ga1s......... ......720.00over4,500to8,000gals... ...............900.00over8,000to 10,000gals...... .....1,200.00over 10,000 to 50,000 gals... ...1,800.00

R LUⅣIBERY

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. 2. with flash points at above 20 degrees F and below 70 degrees F such as alcohol,amyl-acetate, tuluol, ethyl acetate:

over 5 to 25 gals...... .....22.50over25to50gals... ...............30.00over50to 1009a1s...... ...........45.00over 100 to 500 gals... ...............75.00over50Oto 1,000ga1s...... .........120.00over 1,000 to 5,000 gals......... ...............300.00over 5,000 to 25,000 gals... ... .. . ..600.00over25,000to50,000gals... ..........1,200.00over50,000gals......... ..........1,500.00

3. with flash point at above 70 degrees F up to 200 degrees F such as Turpentine,thinner, prepared paints, diesel oil, fuel oil, kerosene, vamish, cleansing solvent,polishing liquids:

ovet 5 to 25 gals...... ..............11.25over 25 to 50 gals... ...............18.00over 100 to 1,000 gals...... ....75.00over 1,000 to 5,000 gals...... ......150.00over5,000to10,000gals... .................300.00over10,000to50,000gals...... ...........................450.00over 100,000 to 500,000 gals...... .........750.00over500,000to900,000gals... .......1,250.00over900,000g:als......... .........3,000.00

4. with Orc flash point of over 200 degrees F when subject to spontaneous ignitionor is artificially heated to a temperature equal to or higher than its flash point asp€troleum oil, crude oil, others:

over 5 to 25 9a1s...... ............11.25over 25 to 50 gals... ..............18.00over 50 to 100 gals... .........30.00over 100to500ga1s...... .....90.00over5600tol,000gals...... ..................180.00over 1,000 to 20,000 gals... .............300.00

b) Flammable gases:

over 15 to 25 gals... ......15.00over 25 to 100ga1s...... .....30.00over 100 to 500 gals......... ...............90.00over500to2,000gals............ ............180.00over2,000to 10,000gals... ..............450.00' over 10,000 to 50,000 gals... ...............900.00over50,000to 100,000gals... ............1,350.00over 100,000 gals...... ......2,250.00

c) Combustible solids:1) Calcium Carbide:

over l0 up to 20 kg.. . ... . . . ... . .. ... ... .33.75over20upto50kg......... .............45.00over50upto500kg... ......90.00over500upto 1,000kg... .........135.00 z

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0rdinance No 27Se●es iof 2013 of 121

over l,000 upto 5,000 kg… … … … … … … … … … … ……18000over 5,000 up to 10,000 kg¨ … … … … … … … …22500over 10,000 up to 50,000 kg… … … … … … … … … 33700over 50,000 kg¨ ̈ ̈ ̈… … … … … … … … … … … … …45000

2)Pyroい■:

over 10 to 50 kg… ………………… …………………… 3000over 50 to 200 kg… … … … … … … : … … … … 6000over 200 to 500 kg… … … … … … … … … …■ ̈ ̈…12000over 500 to l,000 kg … … … … … … … … … … … … … 22500over l,000 to 3,000 kg… … … ……… … … 45000over 3,000 to 10,000 kg¨ ̈ ̈ … … … … … … 75000over 10,000 kg… … … … … … … … … …1,50000

3)ntchesover 25 to 100 kg … … … … … … … … … … … … 3000over 100 to 500 kg … … … … … … … … … … … ■5000over l,000 to 5,∞ O kg… ………………………・ …… …30000over 5,000 kg … … … … … … … … … … … 1,20000

4)Nitrate,phosphOrous,bЮ mine,sodlum,picHc acid,and other hazardous,explos市e,corrosⅣe,o対d」ng and lachりmatory properties

over S to 25 kg¨ ̈ ̈ … … … … … … … … … … … 3000over 25 to 100 kg… … … … … … … … … … … … 4500over 100 to 500 kg… … … … … … … … … … … … … 11200over 500 to l,000 kg=… ……………………………… 22500over l,000 to 5,000 kg… …………………………… ………33750over 5,000 kg … … … … … … … … … … … … … 45000

5)Shredded combustible,mateHals such as w00d sh宙 ngs(kusot),WaSte

(eStOpal,siSal,oattm,and other similar∞ mbustible shaving and ine mateHals

over9 to 100 cu n… … … … … … … … 3000over 100 to 500 cu n… … … … … … … … … … … 8000over 500 to l,000 cu n ̈ ̈ ̈ .̈ ̈ ̈…13500ovcr l,000 to 2,500 cu 食 … … … … … … … … …22500over 2,500 cu n… … … … … … … … … … … … … … 33750

6)Ttt reSin,copra,rubber coal,blulninous coal and similar combustiblematёHals

over 50 to 100 kg¨ … … … … … … … … … … … … …3375over 100 to l,000 kg¨ ̈ ̈… … … … … 6750over l,000 to 5,000 kg… … … … … … … … … … … … 13500over 5,000 kg… … … … … … … … … … 1 - ̈ 22500

SECT10N 90. M OF PAYMEM Upon issuancc ofthe ordcr of payment by the CityTreasurer Or is autho五 zed representatlve,the fees hposed shali be pldtOthe City Trcasurer/

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CHAPTER 19. OTHER REGULATORY FEES

SECTION 91. BICYCLE AND PEDICAB REGISTRATION FEE. There shall be collecrcdfrom every person who shall own or possess any bicycle or pedicab the amount of Fifteen Pesos(P15.00) per bicycle and Fifty Pesos (P50.00) per pedicab to cover the cost of registration andissuance of plate number. The plat number shall be placed on a portion ofthe bicycle or pedicabexposed to public view. Proof of ownership shall be required prior to registration and issuance ofplate number to the owner ofa bicycle or pedicab. The registration shall be renewed on or beforethe anniversary date thereot and failure to renew same on time shall be subject the owner thereofto a surcharge and interest provided in this Code.

SECTION 92. HUNTING PERMIT FEE. No person hunt any available within the City withoutfirst obtaining a permit from the City Mayor, for which a fee of One Hundred Pesos (P100.00)shall be paid. Such permit shall last for ten (10) days from issuance and the same amount of feeshall be paid for every renewal thereof Only those given special permits to possess and use airguns may apply for hunting permit fee.

SECTION 93. REGISTRATION FEE FOR ANIMAL-DRAWN VEHICLE- Every owner oroperator of animal-drawn vehicle such as calesa, caretela, caromata, or the like shall registersuch vehicle with the Cif Treasurer. The latter shall issue the corresponding plate number uponpayment of annual fee of fifty pesos (P50.00), and renewable every year thereafter on or beforethe anniversary thereof

SECTION 94. PERMIT TO POSSESS AND CARRY AIR GUNS. No person shall possess andcarry air guns without first securing a permit from the City Mayor through the Office of PublicOrder and Safety paying a fee of One Hundred Pesos (P100.00) to the City Treasurer. Suchpermit shall be renewable on or before the anniversary date thereof Failwe to renew same ontime shall subject the owner thereof to a surcharge of twenty five percent (25%) of the basicimposed.

CHAPTER 20。 COPIPIUNITY TAX

SECTION 99. IMPOSITION OF TAX- There is hereby imposed the collection of communitytax as enumerated herein.

a. Individuals liable to community tax- Every resident of Marikina, eighteen (18) yearsofage or over, who has been regularly employed on a wage of salary basis for at leastthirty (30) consecutive working days during any calendar year, who engages inbusiness or occupation, who owns real property with an aggregate assessed valuationof one thousand pesos (P1,000.00) or more, who is required by law to file an incometax retum shall pay an annual community tax of five pesos (P5.00) and an annualadditional tax of one peso (P1.00) for every one thousand pesos (P1,000.00) ofincome, regardless of whether from business, exercise of profession or from propertywhich in no case shall exceed five thousand pesos (P5,000.00).

b. Juridical persons liable to community tax- Every corporation no matter how createdor organized, whether domestic or resident foreigr, engaged in or doing business inthe Philippines with the principal oflice in Marikina shall pay an annual communitytax of five hundred pesos (P500.00) and annual additional tax in accordance with thefollowing schedule: z

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1) On the assessed value of real property owned by the taxpayer: Two Pesos(P2.00) for every five thousand pesos (P5,000.00);

2) Gross receipts or earnings derived by it from its business during the precedingyear-Two pesos @2.00) for every five thousand pesos (P5,000.00).

Provided, however, that the dividends received by a corporation fromanotler corporation shall, for the purpose of the additional tax, be considered aspart of the gross receipts or eamings of said corporation: Provided, further thatsaid additional tax shall not exceed ten thousand pesos (P10,000.00).

SECTION 100. PLACE OF PAYMENT- The community tax may be paid to a duly bonded andDeputized Barangay Treasurer of the barangay where the individual resides or the CityTreasurer's Offrce.

SECTION 101. TIME OF PAYMENT- Liability for the Community Tax accrue on the first (l't)day of January of each year which shall be paid not later than the last day of February of eachyear or otherwise lose the benefit of exemption on or before the last day of June, they shall beliable for the community tax on the day they reach such age when exemption ends. If a personreaches the age of eighteen (18) years or loses the benefit of exemption on or before the last dayof June, they shall be liable for the community tax on the day they reach such age whenexemption ends. If a person reaches the age of eighteen (18) years or loses the benefit ofexemption on or before the last of March, he shall have twenty (20) days to pay the communitytax without the penalty.

Persons who come to reside in the Philippines or have reached the age of eighteen (18)years or/or after the first (1't) day ofJuly of any year, or who cease to belong to an exempt classon/or after the same date, shall not be subject to the community tax for that year.

Corporation established or organized on or before the thirtieth (306) day of June shall paythe community tax for that year. Corporations established or organized on or before the last dayof March shall have twenty (20) days within which to pay the community tax without penalty.Corporations established or organized on or after the first (l't) day of July shall not be subject tothe community tax for that year.

SECTION 102. COMMUNITY TAX CERTIFICATE- A Community Tax Certificate shall beissued to every person or corpofiltion upon payment ofthe community tax.

A community tax certificate may also be issued to any person or corporation not subjectto the community tax upon payment of One Peso (P 1 . 00).

SECTION 103. DISTRIBUTION OF PROCEEDS- The proceeds of the community tax actuallyand 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 Treasurer shall bedivided equally between the barangay concemed and the City after deducting the cost ofprintingand distribution ofthe forms and related expenses incurred by the Bureau of Intemal Revenue.

The City Treasurer shall deputize the Barangay Treasurer to collect the community taxpayable by individual taxpayers in their respective jurisdiction: Provided, however, that saidBarangay Treasurers shall be bonded in accordance with existing laws. -

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SECTION 104. ADMINISTRATIVE PROVISIONS

a. When an individual subject to the Community tax acknowledges any document before a

notary public, takes an oath of o{fice upon election or appointment to any position in the

govemment service, receives any license, certificate, or permit from any public authority,transacts official business, or receives any salary or wage from any person or corporation, itshall be the duty of said officer, person or corporation, to require such individual to exhibit

his community tax certificate.

b. When any corporation. through its authorized ofhcers. subject to the communify tax receives

any license, certificate, or permit from any public authority, pays any tax or fee, receives

money from public funds, or transacts any other offrcial 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

certificate issued for the current year, except for the period from January until the fifteenth(15th) day of April of each year, in which case, the certificate issued for the preceding year

shall suffice.

d. Individual taxpayers subject to community tax may be required by the City Treasurer or his

deputies to present proof of their actual income, while corporations may be required to show

their books and other financial records. This provision may only be required when in. individual or juridical person is claiming to pay less than the maximum amount of additional

community tax.

e. Requirements for Business Operators and Administrative Offieers of Govemment Offices.

An Operator of business establishments, as well as administrative officers of national

govemment units, including govemment owners or controlled corporations found in the Cityare required to submit not later than the fifteenth (lsth) day of May of each year a list ofpersons under their employ, stating therein the following:

l) Name and address:2) Tolal salaries, wages and allowances.3) Community tax certificate number, date, place of issue and amount paid.

Failure to submit the required listing shall subject the operator of business establishments

or Administrative offrcers of govemment units, as the case may be, for a penalty of Fifty Pesos

(P50.00) for every month of delay or fraction thereof.

Any person securing community tax certificate shall accomplish and file a prescribed swom

declaration form to be officially provided therefore. For this particular purpose, the cityTreasurer and deputy collectors of community taxes are hereby authorized to subscribe the

declaration sheets filed by taxpayers.

Penalty for Delinquency- If the community tax is not paid within the time prescribed above,

there shall be added to the unpaid amount an interest of twenty-four percent (240h) per

annum from the due date untit it is paid.,16{'

g

54


CHAPTER 21.CEⅣ IETERY FEES

SECT10N 105 卜POSITION OF FEES The follolvlng isthe Scrvicc and Regulatow Fees for

BuHalin the Public Cemetery(As pcr Ordinancc No 20,S2010)

MateHal Cost B面 al

FeeCemeteryFee

Retentlon

Fee

1.For New Niche

a Newly bom babyto lyo Pl,10000

(80‐ 120cm)

b2yo to 3yo(121‐ 160cm)Pl,50000

c4yo to 6yo(161‐ 220cm) P2,00000

P40000 P10000 P50000

P40000 P10000 P50000

P40000 P10000 P50000

d7yo and above(221cm&above)P2,50000P40000 P10000 P50000

2. For Old Niche

a. All ages P50000 P40000 P10000 P50000

SECTION 106. TIME OF PAYMENT. All money received from the rental of lot/vaulVnicheand other services must be paid to the City Treasurer upon presentation of order of paymentissued by the City Health Office. No lot/vault/niche agreement to any cemetery loUvaulVnicheshall be issued, nor any cemetery services performed until a receipt showing payment to the CityTreasurer of the cost thereof is exhibited to the City Health Office. All money received from therental of loUvaulVniche and performance of services shall be placed in the cemetery services,

\rz maintenance and improvements thereto. The treasurer shall keep an account of all receipts anddisbursements of money belonging to the cemetery.

SECTION 107. IMPOSITIONS OF FEES. There shall be collected the following fees from allpersons requesting for a copy of office records and documents from oftices ofthe Marikinagovernment. (As per Ordinance No. 150, 5.2007)

a) For every Copy of Any Offrcial Documents:FirstPage... ..............50.00Succeeding Page (s).. . . .. . . . . . ... . . . ... ..5.00

b) Certification Fee......... ... ... ... ...50.00

SECTION 108. TIME OF PAYMENT. The Secretary's Fee shall be paid to the City Treaswerat the time the request, written or otherwise, for the issuance of a copy of any city record ordocument is made. / ,

r6fs',,

CHAPTER 22.SECRETARY'S FEES

55

V

Ordinancc No 27ScHes of 2013 of 121

SECTION 109.. ADMINISTRATIVE PROVISIONS- No person, firm or corporation,including govemment agency or instrumentality of the government shall erect, construct, alter,repa.ir move, convert or demolish any building or structure or cost the same to be done withoutfirst obtaining a Building Permit therefore from the City Engineer/Building Official assigred inthe place where the subject building is located or the building works is to be done.

SECTION I10. OCCUPANCY GROUPS. For the purpose of fixing the amount of fees basedon the use or occupancy ofthe building/structure, the group occupancy classification shall be theterm of reference.

Occuoancv Classified:

1. There are 10 Groups of Occupancies subdivided into 25 Divisions. The accompanying matrixshows the Groupings and Divisions and the corresponding uses. The final co0lumn indicates theZoning Classification.

a. Building proposed for construction shall be identified according to their use or the character ofits occupancy and shall be classified as follows:

i. Group A - Residential Dwellings

Group A Occupancies shall include:

Division I - Residential Building/Structure for exclusive use of single family occupantsincluding school or company staff housing; single (nuclear) family dwellings; churches orsimilar places of worship; church rectories; community facilities and social centers; parks,playgrounds, pocket parks, parkways, promenades and play lots; clubhouses and recreationaluses such as golf courses, tennis courts, basketball courts, swimming pools and similar usesoperated by the govemment or private individuals as membership organizations for thebenefit oftheir members, families and guests and not operated primarily for gain.

Division 2 - Residential Building for the exclusive use non-leasing occupants not exceeding l0persons including single-attached or duplex or townhouses, each privately owned; schooldormitories (on campus); convents and monasteries; military or police barracks/dormitories;pre-schools, elementary and high school, provided that they do not exceed 16 classrooms;outpatient clinics, family planning clinics, lying-in clinics, diagnostic clinics, medical andclinical laboratories; branch library and museums; steanVdry cleaning outlets; party needsand accessories (leasing oftables and chairs, etc.)

ii. Group B - Residential, Hotels and Apartments

Group B - occupancies shall be multiple dwelling units including boarding or lodginghouses, hotels, apartnent buildings, raw houses, convents, monasteries and other similarbuilding each of which accommodates more than l0 persons.

iii. Group C - Education and recreation

Group C - occupancies shall be buildings used for school or day-care purposes, involvingassemblage for instruction, education, or recreation, and not classified in group I or inDivision I and 2 or Group H Clccupancies*C


iv. Group D - Institutional

Group D - occupancies shall include:

Division 1 - Mental Hospitals, Mental Sanitaria, Jails, Prisons, Reformatories and buildings werepersonal liberties of inmates are similarly restrained.

Division 2 - Nurseries for full-time care of children under kindergarden age, hospitals, sanitaria,nursing homes with ambulatory patients, and similar building each were accommodatingmore than five persons.

Division 3 - Nursing for ambulatory patients, homes for children of hndergarden age or over,each were accommodating more than 5 persons: provided, that Group D Occupancies shallnot include buildings used only for private or family group dwelling purposes.

v. Group E - Business and Mercantile

.Group E Occupancies shall include:

Division 1 - Gasoline filling and service stations, storage garages and boat storage structureswhere no work is done except exchange of parts and maintenance requiring no open flame,welding or the use of highly flammable liquids.

Division 2 - Wholesale and retail stores, offrce building, drinking and dining establishmentshaving an occupant load of less than one hundred persons, printing plants, police and fire

' stations, factories and workshops using not highly flammable or combustible materials andpaint stores without bulk handlings.

Division 3 - Aircraft hangars and open parking garages where no repair works is done exceptexchange of parts and maintenance requiring no op€n flame, welding or the use of highlyflammable liquids.

vi. Group F - lndustrial

Group F - Occupancies shall include: ice plants, power plants, pumping plants, cold storageand creameries, factories and workshops using incombustible and non-explosive materials,and storage and sales rooms for incombustible and non-explosive materials.

vii. Group G - Storage and hazardous

Group G- Occupancies shall include:

Division I - Storage and handling of hazardous and highly flammable materials

Division 2 - Storage and handling of flammable materials, dry cleaning plants using flammableliquids; paint stores with bulk handling paint shops and spray painting rooms.

Division 3 - wood working establishments, planning mills and box factories, shops factorieswhere loose combustible fibers or dust are manufactured, processed or generated;warehouses where highly combustible materials is stored.

Division 4 - Repair Garages.

Division 5 - Aircraft repair hangars

viii. Group H - Assembly Other than Group IGroup H - Occupancies shall include:

Division 1 - Any assembly building with a stage and an occupant load of less than 1,000 in thebuilding.

Division 2 - Arry assembly building without stage and having an occupant load of 300 or morein the building.

rt$,

56

V

57


Division 3 - Any assembly building without a stage and having an occupant load of less than300 in the building.

Division 4 - Stadia, reviewing stands, amusement park structures not included within group I orin Division 1,2 and 3 of this Group.

ix. Group I - Assembly Occupant Load 1,000 or more

Group I - occupancies shall be any assembly building with a stage and an occupant load of1,000 or more in the building.

x. Group J - Accessory

Group J - occupancies shall include:

Division 1 - Agricultural Structures.

Division 2 - Private garages, carports, fences over 1.80 meters high, tanks, swimming pools and

. towers.

Division 3 - Stages, platforms, pelota" tennis, badminton or basketball couts, tombs,mausoleums, niches, aviaries, aquariums, zoo structures, banks and record vaults.

Other sub-grouping or divisions within Group A to J may be determined by the Secreary.Any other occupancy not mentioned specifically in this Section, or about which there is anyquestion, shall be included in the Group which it most nearly resembles based on theexisting or proposed life and fire hazard.

SECTION 111, DGMPTIONS - No fees shall be charged on the following applications:

a. Constructior/addition/renovatior/alteration of public buildings, undertaken by thegovernment.

b. Construction/addition/renovation/alteration of goveminent owned tenement houses andotler housing units while the title of the lot is still in the name of the government.

c. Reconstruction of building or structures damages or destroyed by typhoons, fires,earthquakes or other calamities provided that reconstruction shall not exceed twenty perc€nt(20%) of the original construction cost filed with the City Engineer/Building Officialtogether with the certificate of damage not later than sixty (60) days after the occurrence ofsuch calamiry.

d. Construction of buildings or structwes by civic organizations, charitable institutions to bedonated to the govemment for public use.

e. Constructior/addition/renovation/alteration/repair of buildings/structure and/or electricalequipmenVinstallations owned by electric cooperatives.

f. Building permit shall not be required for the following minor constructions and repairs,provided these shall not violate any provision of the code and this IRR.

fl. MINORCONSTRUCTION

f.l.l. Sheds, outlouses, greenhouses, children's playhouses, aviaries, poultry housesand the like, not exceeding 6.00 sq. meters in total are4 provided they are completelydetached from any other building and are intended only for the private use of theowner.

f.1.2. Addition of open terraces or patios resting directly on the ground, not exceeding20 sq. meters in total floor area, exclusively for the private use ofthe owner.

f. 1 . 3 . Installation of window grill

f 1.4. Garden pools for the habitation of water plants and/or aquarium fish notexceeding 500 millimeters in depth and exclusively for private use. .

.d.

58


f 1.5. Garden masonry walls other tlan party walls not exceeding 1.20 meters in height,footpaths, residential garden walks and/or driveways.

f.2. REPAIR WORKS

f.2.1. Repair works not affecting or involving any structural member, such as

replacement of deteriorated roofing sheets or tiles, gutters, downspouts, fascias,ceilings and/or sidings.

f.2.2. Repair and/or replacement of nonJoad bearing partition walls.

f2.3. Repair and/or replacement of any interior portion or a house not involvingaddition or alteration.

f.2.4. Repair and/or replacement work of doors and windows.

f2.5. Repair andlor replacement work of flooring.

f.2.6. Repair of perimeter fence and walls.

f.2.7. Repair and/or replacement of plumbing fixtures, fittings or pipings, such as toiletbowls, sinks, lavatories, urinals, bidets, pipes, faucets, valves for single detacheddwellings and duplexes.

SECTION 112. SCTIEDULE OF FEES FOR ZONING OR LOCATIONAL CLEARANCEThe City Planning Office shall issue the Order of Payment for the following fees:

a) APPLICATION/TILING FEE :

a.l For location clearance ... .P30.00a.2 For motion for reconsideration . . . .. . 75.00a.3 For petitior/ request for reclassification ...450.00a.4 For filing complaint, excep those involving pauper litigant ... ... ..30.00

which shall be free ofcharge

b) PROCESSING FEE:

b.lResidential(singledetachedandduplexffi)..............Pl.00/persq.m.oftotal floor area

b.2 Commercial establishments including apartnrents . .. ... ... P2.00/per sq.m.oftotal floor area

b.3 Industrial establishments (per sq.m. of total floor area). . . P3.00

b.4 Institutional (schools, hospitals, etc) per sq.m of total floor area.. Pl.50

b.5 Memorial Parks, Cemeteries (p€r sq.rn. of total floor area) ... ... ...P0.50

b.6 AgroJndustrial

b.6.1 Manufacturing (per sq.m. of total landarea)..... . .........P3.00

b.6.2 Non-Manufacturing (per sq.m. of total land area) ... ......PI.50b.7 Telecommunication/ Tower (per sq.m. of total base) ... . . ........P3.00

b.8 Billboards per sq.m. of display area) ............P0.50

b.9 Yards utilized for commercial purposes (per sq.m. of total land area)P0.90

b.10 Yards utilized for industrial purposes (per sq.m. oftotal land area)P 150.00

b.1l Alltypesofrenovation............ .........50%oftheprescribedrate

c. CERTIFICATE FEE - for each certificate of conformancdnon-conformance .. . p100.00

and all other certification issued.

59

0rdlnance No 27SeHes of 2013 of 121

d FILING FEE― for builang pel.1lit,locational clearance

d l For residendal,conlmercial,indusmal and Othcr types ofoccupancy

d l l For consmct10n cost up tO PlM … … … … … … … … …P20000

d12 For constmction cOst above PlM up to P5M … … … … … … P50000

d13 For consmct10n cOst abovc P5M up to P10M ̈… … … … … …P70000

d14 Above P10M … … … … … … … … … 1 ̈ ̈ ̈ ̈ ̈ ̈ ̈Pl,00000

d2For a1l other type ofapplicaton… ………………:… …………………………P20000

SECT10N l13。 SCHEDIJLE OF BuLDNG Π】uttT FEES AND OTHER CHARGES

I。 3“asグぬ取蒻櫂 ″

a Character of∝cupancy or use ofbuildmg/smcture

b Cost ofconstmctlon

c Floor Area

d Height

2 Rttrarassグ″ι

"ピarωお″

“蘭ち″′ω

"げcomι物″げψ b″′′″檸″″0″″ル′

″ι′″″ω′″rα∬鰯 J暉 ″′ω

“ηPο″

“

暉メ″働arrレら“′ごο″Jレ′ガJο¬ば暉

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TABLEI ON FIXED COST OF CONSRUCTION PER SQUARE ME‐ R

LOCATION GROtIPAll Citics and

Municipalities

A,B,C,D,E,F,G,H,I F J

P10,00000 P8,00000 P6,00000

ユ G"耐″α"ル“

滅″わ″2“οッ`溺

οttA“`″

瀾ク″グう“′J″裂ぃЙ詢留rraras“

“た′G“″り冶α″′

S“LDル奮`ο“

働α″レ6磁 asヵlいS=

aD市ision A‐ 1

AREA IN SOUARE PETER FEE PER SOUARE PEETERV i OHglnal complete consmct10n up to 20 00sq m P2 00

ii Addi● ona1/renovation/alteratlon up to 20 00 sqin P2 40

i五 Above20 00 sq m to 50 00 sq m P3 40iv Above 50 00sq m to 100 sqin P4 80v Above 100 00sq m to 150 00 sq m P6 00vI Abovc 150 00 sqln P7 20

b Divlslon A‐ 2

AREA IN SOUARE PIETER FEE PER SOUARE PEETER1 0rl」nal cOmplete constmction up to 20 00sq m P3 00li Addltiona1/renovation/alteraton up to 20 00 sq m P3 40

regardlcss ofnoOr area ofoHglnal consmctiOn

iii Above 20 00 sq in to 50 00 sq in P5 20

iv Above 50 00sqin to 100 sq m P8 00v Above 100 00sqin to 150 00 sq m P8 40

c Di宙sion B‐ 1/C‐ 1/E‐ 1,2,3/F‐ 1/G‐ 1,2,3,4,5/H‐ 1,2,3,4/1‐ l and J‐ 1,2,3 /

『

60

NOTE: Computation of the building fee for item 3.c is cumulative. The total area is splrt up intosub-areas corresponding to the area bracket indicated in the Table above. Each sub-area andthe fee corresponding to its area bracket are multiplied together. The building fee is the sum ofthe indwi&nl prodrcts as shown in the following example:

Sanpk Compuadonfor Building Fee for a building having a tloor area of 32,000 sq, m.:

Fir■ 5,000sq m@2300Next l,000sq m@2200Next l,000sq m@2050Next l,000sq m@1950Next l,000sq m@1800Next l,000sq m@1700Next 5,000sq m@1600Next 5,000sq m@1500Next 10,000sq m:@1400Last 2,000sq m@1200

Total Building Fee

d Division C‐ 2/D‐ 1,2,3

AREAIN SOUARE P口 TER

AREA IN SOUARE■IETER

i upto 5,000

ii Above 5,000 to 6,000

11l Above 6,000 to 7,000

iv Above 7,000 to 8,000

v Above 8,000 to 9,000

vl Above 9,000 to 10,000

vii Abovc 10,000 to 15,000

vili Above 15,000 to 20,000

lx Above 20,000 to 30,000

x Above 30,000

i upto 5,000

1 Above5,000 to 6,000

iii Above 6,000 to 7,000

iv Above 7,0001o8,000

v Above 8,000 to 9,000

vi Above 9,000 to 10,000

v五 Above 10,000 to 15,000

vili Abtte 15,000 to 20,000

ix Above 20,000 to 30,000

x Above30,000

ノVθttEi Cο′η離∝′ο″`/b″

″′姿:ル`

Sο力ιグ″ノο

Ordinancc No 27Sencs of 2013 of 121

FEE PER SOUARE METER

P2300P2200P2050P1950P1800P1700P1600P1500P1400P1200

Pll,500002,200002,050001,950001,800001,700008,000007,5000014,000002,40000

P53,10000

FEE PER SOUARE METER

in item j.d follows the

P1200Pl1 00

P1020P960P900P840P720P660P600P500

0Xa“ングルο′′"Jο げ″お

e. Division J-2 Structures shall be assessed 50% ofthe rate of the principal building of whichthey are accessories (Section 3.ato 3.d) -

6r'-"

61

Ordinance No. 27Series of 2Ol3 of 121

4. ELECTRICAL FEES

The following schedule shall be used for computing electrical fees in residential,institutional, commercial and industrial structures:

a. Total Connected Load (kVA)FEE

i. 5 kVA or less P200.00ii. Over 5kVA to 50 kVA P200.00 plus P20.00/kVAiii. Over 50kVA to 3000 kVA P1,100.00 plus P10.00/kVAiv. Over 300kVA to 1,500 kVA P3,600.00 plus P5.00/kVAv. Over l,500kVA to 6,000 kVA P9,600.00 plus P2.50/kVAvi. Over 6,000 kVA P20,850.00 plus P1.25lkVA

NOTE: Total Connected Load as shown in the loctd schedule.

b. Total TransformerAJnintem.rpted Power Supply (UPS/Generator Capacity (kVA)

i. 5 kVA or less P40.00ii. Over 5kVA to 50 kVA P40.00 plus P4.00/kVA

\/ iii. Over 50kVA to 3000 kVA P220.00 plus P2.00/kVAiv. Over 300kVA to 1,500 kVA P720.00 plus Pl.0OlkVAv. Over 1,500kVA to 6,000 kVA P1,920.00 plus P.5O/kVAvi. Over 6,000 kVA P4,170.00 plus P2sftVA

. NOTE: Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity shallinclude all transformer, WS, generators which are owned, installed by theowner/applicant as shown in the electrical plans and specifications.

c. Pole/Attachment l.ocation Plan Permit

i. Power Supply Pole Location P30.00/poleii. Guying Attachment 3O.00/attachment

This applies to designsfinsnllaion within the premises

d MISCELLANEOUS FEES: Electric Mder for union separalioq oleraiory reconnectionor relocation and lssuance of Wirlng Pernlt

Use or Character o,f Occupancv Electric Meter Wirins Permit Issuance

Residential P15.00 P15.00Commercial,/Industrial P60.00 P36.00Institutional P30.00 P12.00

e. Formula of Computation of Fees

The Total Electrical fees shall be the sum of Section 4.a to 4.d of this Rule

f. Forfeiture of Fees

If the electrical work or installation if found not in conformity with the minimum safetyrequirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA7920),and the owners fail to perform corrective actions within the reasonable time provided by theBuilding Oflicial, the latter and/or their duly authorized representative shall forthwith cancel thepermit and the fees thereon shall be forfeited.

5. MECHANICAL FEES

ボ

62

つ


a Refrigeaaion, Air Conditloning and Mechanical Ventillation:

i. Refrigeration (cold storage) per ton or fraction thereof P40.00ii. Ice Plants per ton or fraction thereof P60.00iii. Packaged/Centralized Air Conditioning System(upto l00tons) P90.00/toniv. Every ton or fraction thereon above 100 tons P40.00v. Window Type Air Conditioners, per unit P60.00vi. Mechanical Ventilation, per kW or fraction thereof P40.00

of blower or fan, or metric equivalent

vii. In a series of AC/REF systems located in one establishment Pthe totll installed tons of refrigeration shall be used as the basis of computationfor purposes of installation/inspection fees, and shall not be consideredindividually

FO R E T/ALUATION P URP OSES :

For Commercialflndustrial refrigeration without Ice Making (refer to 5.a.i)

I . 10 kW per ton, for compressors up to 5 tons capacity1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity0.97 kW per ton, for compressors above 50 tons capacity

For Ice-Making (refer to 5.a.ii)

3.50 kW per ton, for compressors up to 50 tons capacity3.25 kW per ton, for compressors above 5 tons up to 50 tons capacity3.00 kW per ton, for compressors above 50 tons capacity

For Air Conditioning (refer to 5.a.iii)

0.90 kW per ton, for compressors 1.2 to 5 tons capacity0.80 kW per ton, for above 5 up to 50 tons capacity0.70 kW per ton, for compressors above 50 tons capacity

b. Escalators and Moving Walks, funiculars and the like:i. Escalator and moving walk, per kW or fraction thereofii. Escalators and moving walks up to 20.00 lineal meters or fraction thereofiii. Every lineal meter or fraction in excess of 20.00 lineal meteriv. Funicular, per kW or fraction thereof

(a) per lineal meter travelv. Cable car, per kW or fraction thereof

(a) per lineal meter ffavel

c. Elevators, per unit:

i. Motor driven dumbwaitersii. Construction elevators for materialiii. Passengers elevatoriv. Freight elevatorsv. Car elevators

d. Boiters, per kW:

i. Up to 7.5 kWii. Above 7.5 kW to 22 kWiii. Above 22 kW to 37 kWiv. Above 37 kw to 52 kWv. Above 52 kW to 67 kWvi. Above 67 kW to74kWvii. Every kW or fraction thereof above 74 kW

P1000P2000P1000P20000P2000P4000P500

P60000P2,00000P5,00000P5,00000P5,00000

P50000P70000P90000Pl,20000Pl,40000Pl,60000P500

イが

63


NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq.m of heating surfacefor one (l) boiler kW.

(b) Steam from this boiler used to Fopel any prime-mover is exempted fromFees.

(c) Steam engines/turbineVetc prop€lled from geothermal source will use

the same schedule offees above

e. Pressurized water heaten, per unit

f. Water, sump and Sewage pumps for commerciaUindustrial useper kW or fraction thereof

g. Automatic fire sprinkler system, per sprinkler head

h. DieseVGasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar generatingunits and the like per kW

i. Every kW up to 50 kWii. Above 50 kW up to 100 kWiii. Every kW above 100kW

i. Compressed Air, Vacuum, Commercial, Institutional and/orIndustrial gases, per outlet

j. Gas Meter, per unit

k Power piping for gas/steam/etc. per lineal meter or fraction thereofor per cu. meter or fraction thereof whichever is higher

l. Other Internal Combustion engines, including cranes, forklifts, lolders, pumps, mixers,comprmson and the like, not registered with the LTO, per kW:

i Upto 50kWil Upto 50 kW to 100 kWili Evcry abovc 100 kW or mactiOn thereof

mo Pressure Vessels,per cu.meter or fraction thereof

P20000

P6000

P400

P2500P2000P300

P2000

P10000

P400

‐

P1000P1200P300

P6000

n. Other machinery/equipment for commercial/Industrial/Institutional P60.00use not elsewhere specified per kW or fraction thereof

o. Pneumatic tubes, Conveyors, Monorails for materials handling and P10.00addition to existing supply and/or exhaust duck works and the likes perlineal meters or fraction thereof

p. Weighing Scale Structure, per ton or fraction thereof P5000

NOTE: Transfer nachine/ equipmenl location within a buikling requires a mechanicalpermit and payment oflees

6. PLUMBING FEES

a. Installation Fees, one (l) "UNIT'composed ofone (1) water closet, two (2) floordrains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucefi and one(1) shower head. A partial part thereof shall be charged as that ofthe cost ofa whole"UNIT'.

,{s'

V

64

b. Every fixture in excess of one unit:i. Each Water Closetii. Each Floor Drainiii. Each Sinkiv. Each Lavatoryv. Each Faucetvi. Each Shower Head

c. Special Plumbing fixtures

i. Each Slop Sinkii. Each Urinaliii. Each Bath Tubiv. Each Grease trapv. Each Garage Trapvi. Each Bidetvii. Each Dental Cuspidorviii. Each Gas-Fired Water Heaterix. Each Drinking Fountainx. Each Bar or Soda Fountain Sinkxi. Each Laundry Sinkxii. Each Laboratory Sinkxiii. Each fixed-Type Sterilizer

d. Each Water Meter

i. 12 to 25 mmii. Above 25 mm

e. Construction of septic tank, applicable in all Groups

i. Up to 5.00 cu meters of digestion chamberii. Every cu. meter or fraction thereof in excess of 5.00cu. meter

Ordinance No 27Series of 2013 of 121

P700P300P300P700P200P200

P700P400P700P700P700P400P400P400P200P400P400P400P200

P200

P800P1000

P2400P700

ー

7. ELECTRONIC FEES

a. Central Office switching equipment, remote switching units, concenfators,PAB)UPBX's cordlesVwireless telephone and communication system and other types ofswitching/routing/distribution equipment used for voice, data image text, facsimile,intemet service, cellular, paging and other types/forms of wired or wirelesscommunicatiolls... ... ......,..P2.40lperport

b. broadcast station for radio and TV for both commercial and training purposes, CATVheaded, transmitting/receiving relay radio and broadcasting communications stations,communication centers, switching centers, control centers, operation and/or maintenancecenters, call centers, cell sites, equipment silos/shelters and other similarlocatior/structures used for electronics and communication services, including those usedfor navigational aids, radar, telemetry, tests and measurements, global positioning andpersonnel/vehicle location .....P1,000.00

c. Automated teller achiness, ticketing, vending and other types of electronic dispensingmachines, telephone booths, pay phones, coin changers, location or direction-findingsystems, navigational equipment used for land, aeronautical or maritime applications,photography and reproduction machine x-ray, scanners, ultra-sound and otherapparatuVequipment used for medical, biomedical, laboratory and testing purposes andother similar electronic or electronically controlled apparatus or devices, whether locatedindoor or outdoors... . . . . . . . .. ... ... . . . Pl0.fi)/unit -

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65


d. Electronics and communications outlets used for connection and termination of voice,

data, computer (including work stations, services, routers, etc) audio, video or any form

of electronics and communications services, irrespective of whethff a user terminal isconnected P2.40/outlet

e. Station/Terminal/Control point/port/central or remote panels/outlets for security and

alarm systems (including watchman system, bwglar alarms, intrusion detection systems,

lighting controls, monitoring and surveillance system, sensors, detectors, parking

management system, barrier controls, signal lights etc) electronics fire alarm (including

early-detection systems, smoke detectors etc) sound-

reinforcement/background/musi clpagingl conference systems and the like,

CATV/MATV/CCTV and off-air television, electronically controlled conveyance

systems, building automation, management systems and similar types of electronic or

electronically-controlled installation whether a user terminal is

connected... . . ... ...................P2.40/termination

f. Studios, auditoriums, theaters and similar structures for radio and TV broadcast,

recording, audio/video reproductiorl/simulation and similar

activities. . . . . . . . . ' . . . . . . . . . . . . . . . . '.P1,000.00/location

g. Antenna towers/masts or other structures for installation of any electronic and/or

communications transmission/reception..."'......'..............P1'000.00/structure

h. Electronic or electronically-controlled indoor and outdoor signages and display

systems, including TV monitors, multi-media signs etc .........P50.00/unit

i. Poles and attachment:

i. Per Pole (to be paid by the pole owner) P20.00ii. Per attachment(to be paid by any entity who attaches to the P20.00

of others)

j. Other types or electronic or electronically-controlled device P50.00/unitapparatus, equipment, instrument or units not specifically identified above

8. ACCESSORIES OF THE BUILDING/STRACTURE FEES

g. All parts of building which are open on two (2) or more sides, such as balconies,terraces, lanais and the like, shall be charged 50% ofthe rate of the principal building ofwhich they are a part (Section 3.a to 3.d of this Schedule)

b. Buildings with a height of more than 8.00 meters shall be charged an additional fee oftwenty five centavos (.025) per cu. meter above 8.00 cu. meters. The height shall be

measured from the ground level up to the bottom of the roof slab or the top of girts,whichever applies

g. bank and Records vaults with interior volume up to 20.00 cu. meters... ...P20.00

i. In excess of 20.00 cu. meters........ .....P8.00

!. Swimming Pools, per cu. meter or fraction thereof:

i. Group A Residentialii. Commercial/Industrial Groups B, E, F, Giii. Social/recreational/lnstitutional Groups C, D, H, I

P300P3600P2400

iv. Swimming pools improvised from local indigenous materials such as rocks, stones,and/or small boulders and with plain cement flooring shall be charged 50% of the aboverates'rapi

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66

v. Swimming Pool Shower Rooms/Locker Rooms:

a) Per unit or fraction thereofb) Residential Group Ac) Group B, E, F, Gd) Group C, D, H

g. Construction of fire walls separate from the building:

i. Per sq. meter or fraction thereofii. Provided, tlat the minimum fee shall be

Ordinancc No 27Series of 2013

of 121

P6000P600P1800P1200

P300P4800

f. Construction/erection oftowers: including Radio and TV towers, water tank supportingstructures and the like:

User or Character of Occupancy Self-Supporting Trilon (Guyed)

i Single de“ hed dwelling ulllts

五Commercia1/1ndustnal

P50000P2,40000

P15000P24000

P1200P12000

P1200

∨ (Group B, E, F, G) up to 10.00meters in heighta) Every meter or fraction in excess of 10m P120.00iii. Educational/Recreational,/Institutional Pl,800.00(Groups C, D, H, I) upto 10m in heighta) Every meter or fraction in excess of 10m P120.00

V

■ StOrage Silos,up to 10 00 meters in height

i Every lncter or fractlon thereofin excess of 10metcrs

! Construction of Commercial/Industrial Fixed Ovens, per sq.m.or fraction thereof of interior floor areas

ii. silos with platforms or floors shall be charged an additional fee in accordance withSection 3.e ofthis Schedule

!. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B,E, F and G:

i. Smokestacks, up to 10.00 meters in height, measured from the base p240.00* Every meter or fraction thereof in excess of l0 meter p12.00

ii. Chimney up to l0 meters in height measured from the base p48.00*Every meter or fraction thereof in excess of 10 meters p2.00

P2,41Xl.IllD

P150.∞

P48.00

j, Construction of Industrial Kiln/Furnace, per cu. m. or fraction of volume p12.fi)

! Construction of reinforced concrete or steel tanks or above ground GROUpS A and Bupto 2.00 cu. meters... ................pf2.00

i. every cu. m. or fraction thereof in excess of 2.00 cu. mii. For all other than Groups A and B up to 10 cu. m

ii.a every cu. m. or fraction thereof in excess of l0 cu. m.

P12.CXl

P480.CXl

P24.lXl

! Construction of Water and Waste Water Treatrnent Tanks (including Cistems,Sedimentation and Chemical Treatrnent tanks) per cu. m. of volume p1.N .

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67


m. Construction of reinforced concrete or steel tanks for Commercial/Industrial Use

i. Above ground up to 10 cu. m.i.a. every cu. m. or fraction thereof in excess of l0 cu.m.

ii. Underground up to 20 cu. mi.a. every cu. m. or fraction thereof in excess of 20 cu.m.

n Pull=outs and Reinstallation of Commercial/lndustrial Steel Tanks:

i. Underground per cu. m. or fraction thereof of excavationii. Saddle or trestle mounted horizontal tanks, per cu. m. or

i. Construction of permanent typeii. Construction of temporary typeiii. Inspection of known-down temporary type per unit

i. Tombs, per sq. m. ofcovered ground areas

ii. Semi-enclosed mausoleums whether canopied or not per sq.m.of built up area

iii. Totally enclosed mausoleums, per sq. m. of floor area

iv. Totally enclosed mausoleums per sq. m. of floor areav. Columbarium per sq. m.

9. ACCESSORY F'EES

a. Establishment of Line and Grade all sides fronting or abuttingstreets, esteros, rivers and creeks first l0 meters

i. Every meter or fraction thereofin excess of 10.00 metersii. All other sides every meter or fraction therof

P48.00P24.00P540.00P24.00

P3.00

P3.00

fraction thereof of volume of tankiii. Reinstallation of vertical storage tanks shall be the same as new construction fees in

accordance with Section 8.k above

q Booths, Kiosks, Platforms, Stages and the like per sq. m. or fraction thereofof floorauea:

p. Construction of buildings and other accessory structures within cemeteries and

memorial parks:

P10.00P5.00

P24.00

P5.00

P5.00

P12.00P5.00

P18.00

P24.00

P2.40

Pl.20

P200.00

P3.00

P50.00

P4.00

P3.00 ィ

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b, Ground Preparation and Excavation Fee

i. While the application for Building Permit is stilt being processed, theBuilding Official may issue Ground Preparation and ExcavationPermit (GP&EP) for foundation, subject to the verification,inspection and review by the Line and Grade Section of theInspection and Enforcement Division to determine compliance toline and grade, setbacks, yards/easements and parking requirements.

(a) Inspection and Verification Fee(b) Per cu. meters ofexcavation(c) Issuance ofGP & EP,

Valid only for thirty (30) days orsuperseded upon issuance ofBuilding Permit

(d) Per cu. meter ofexcavation forFoundation with basement

(e) Excavation other than foundation

68

Ordinance No.27Series of 2013 of l2l

(0 Encroachment of footings or foundationof buildings/structures to public areas

as permitted, per sq. meter or fractionthereof of footing or foundation encroachment P250.00

c. Fencing fees:

i. Made of masonry, metal, concrete up to1.80 meters in height,per lineal meteror fraction thereof P3.00

ii. In excess of 1.80 meters in height,per lineal meter or fraction thereof P4.00

iii. Made of indigenous materials, barbed.Chicken or hog wires, per linear meter P2.40

d. Construction of Pavements, up to 20.00 sq.meters P24.00

e. In excess of2}Yoor fraction thereofofpavedareas intended for commercial/industrial/institutionaluse, such as parking and sidewalk areas,gasoline station premises, skating rinks, pelota

courts, tennis and basketball courts and the like P3.00

f. Use of Streets and Sidewalks, Enclosures and

Occupancy of Sidewalks up to 20.00 sq.meters, perCalendar month P240.00

i. Every sq.meter or fraction thereof in excess of20.00 sq. meters P12.00

g. Erection of Scaffoldings Occupying Public Areas, per calendar month.

i. Up to 10.00 meters in length P150.00

ii. Every lineal meter or fraction thereof inexcess of 10.00 meters P12.00

h. Sign Fees:

i. Erection and anchorage of display surface, up to 4.00 sq.

meters of signboard area P120.00

(a) Every sq.meter or fraction thereof inexcess of 4.00 sq. meters

ii. Installation Fees, per sq. meter or fraction thereof ofdisplay surface P24.00

Type of Sign Display Business Signs Advertising Signs

Neon P36.00 P52.00

Inunlinated 24.00 36.00

Others 15.00 24.00

Painted-on 9.60 18.00

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69

OrdinanceSeries of

Annual Renewal Fees, per sq. meter of display surface or fraction thereof

No 272013

of 121

Type of Sien Display Business Siprns Advertising SimsNeon P3600,Inin fce shall be

P12400P4600,min fee shall be

P20000

11luminated P1800,min fee shali be

P7200P3800,min fee shali bc

P15000

Others P1200,min fee shan beP4000

P2000,min fec shali be

Pl10 00

Painted-on P800,nlin fee shall be

P3000P1200,min fec shall bc

P10000

。■

Ｌ一

Repairs Fees

i. Alteration/renovation/improvement of vertical dimensions of buildingVstructures insquare meter, such as facades, exterior and interior walls, shall be assessed in accordancewith the following rate: for all Groups . . . ... .. . .P5.00

ii. Alteration/renovatior/improvement on horizontal dimensions ofbuildings/structures,such as floorings, ceilings, and roofing shall be assessed in accordance with the followingrates: for all Groups. . . - .. . ... ... ... .P5.00

iii. Repairs on all buildingVstructures in all Groups costing more than P500,000 shall becharged l% ofthe detailed repair cost (itemized original materials to be replaced withsame or new substitute and labor)

Raising of Building/Stnrctures Fees:

i. Assessment of fees for raising of any building/structwes shall be bases on the newusable area generated.

ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. ofthisSchedule, whichever Group applies.

Demolition/I,loving of Buildings/Structures Fees.

Per sq. mcter ol area or dhtunsions involved:

i. Building in all Groups per sq. meter floor areaii. Building SystemVFrames or portion thereof per verticalor horizontal dimensions, including Fencesiii. Structures ofup to 10.00 meters in height(a) Every meter or portion thereof in excess of 10.00 m

iv. Appendage of up to 3.00 cu. meter/unit(a) Every cu. meter or portion thereof in excess of 3.00 cu. meters

v. Moving Fee, per sq. m of area ofbuilding/structure to be moved

10. CERTIFICATES OF USE OR OCCUPANCY (Table 11.G. 1, for fixed cosring)

ュ Division A‐ l and A‐2 Buildings

i Costing up to P150,000

li Costing inore than P150,000 00 upto P400 000 00

lii Costing inore than P400,000 00 up t0 850,00000

iv Costing inore than P850,000 00 upto Pl,200,00000

v Every nlilllo■ or portion thereofin excess ofPl,200,00000

P300P400

P80000P5000P5000P5000P300

P10000

P20000

P40000

P80000

P80000 /

パ

V

70

0rdinance No 27SeHes of 2013 of 121

L Di宙 Jons B‐ 1/E‐ 1,2,3/F‐ 1/G‐ 1,2,3,4,5/H‐ 1,2,3,4/and I‐ lBulldings

i Costing up to P150,00000 P20000

ii Cosung more than P150,000 00 up to P400,00000 P40000

iii Costing inOre than P400,000 00 up to P850,00000 P80000

iv Costing morethan P850,000 00 upto Pl,200,000 00 Pl,00000

v. Every milllon or portlon thereofin excess ofPl,200 000 00 Pl,00000

s Di宙 sions C‐ 1,2/D‐ 1,2,3 Buildlngs

i. Costing up to P150,000.00

ii. Costing more than Pl50,000.00 up to 400,000.00

iii. Costing more than P400,000.00 up to P850,000.00

iv. Costing more than P850,000.00 up to P1,200,000.00

v. Every million or portion thereof in excess ofPl,200,000.00

d. DivisionJJBuildings/structures:

i. With floor area up to 20.00 sq. meters P50.00

ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters P240.00

iii. With floor area above 500.00 sq. meters up to 1,000 sq. meters P360.00

iv. With floor area above 1,000.00 sq. m. up to 5,000.00 sq. meters P480.00v. With floor area above 5,000.00 sq .m. up to 10,000.00 sq. meters P1,200.00vi. With floor area above 10,000.00 sq meters P2,400.00

e. Division J-2 Structures

i. Garages, carports, balconies, terraces, laaais and the like:50o/o of the rate of theprincipal building of which they are accessories.

ii. Aviaries, aquariums, zoo structures and the like: same rate as for Section 10.dabove.

iii. Towers such as Radio and TV transmission, cell sites, sign (ground or rociftype)and water tank supporting structures and the like in any location shall be imposed feesas follows:

(a) First 10.00 meters of the height of the ground(b) Every meter or fraction thereof in excess of 10.00 meters

P15000

P25000

P60000

P90000

P90000

P80000P5000

l Change in occupancy,per sq meter or fraction thereofofarea arectcd P5 00

11.ANNUAL INSPECT10N FEES

a.Division A‐ l and A‐2

i Single detached d、 velling mits and duplexes are nOt subJect to annual insp∝ 」ons五 Ifthe owner request inspectlons,the fee for each ofthe servlces enulnerated below is

……… …………………………… …… …………………… …………… ………………P12QCXI

● Land Use ConfollllityO Archtcctural Presentability

e Structural Stability

O Sanitaw and Hcalth Requlremcnts

O Fire‐Resistive Requirements

～

V

7t

Ordinance No. 27Series of 2013Page 7l of l2l

b. Division B-l lD-t, 2, 3 / E-t, 2, 3 I F -1 / G-t, 2, 3, 4, s I H-|, 2, 3, 4l and, l-1,Commercial, Industrial, Institutional buildings and appendages shall be assessed area asfollows:

i. Appendage of upto 3.00 cu. meters/unit P150.00ii. Floor area to 100.00 sq. meters P120.00iii. Above 100.00 sq. meters up to 200.00 sq. meters P240.00iv. Above 200.00 sq. meters up to 350.00 sq. meters P580.00v. Above 350.00 sq. meters up to 500.00 sq. meters P720.00vi. Above 500.00 sq. meters up to 750.00 sq. meters P960.00vii. Above 750.00 sq. meters up to 1,000.00 sq. meters P1,200.00viii. Every 1,000 sq. m. or its portion in excess of 1,000sq. m. P1,200.00

c. Division C-l, 2, Amusement Houses, Gymnasia and the like:

i. First class cinematographs or theatersii. Second class cinematographs or theatersiii. Third Class cinematographs or theatersiv. Grandstands/Bleachers, Gymnasia and the like

I Annual plumbing inspection fees (each plumbing unit)

f. Annual Mechanical Inspection Fees:

i. Refrigeration and Ice Plant, per ton:

(a) up to 100 tons capacity(b) Above 100 tons up to 150 tons(c) Above 150 tons up to 300 tons(d) Above 300 tons up to 500 tons(e) Every ton or fraction thereof above 500 tons

ii. Air Conditioning Systems:

(a) Window type air conditioners, per unit

iii. Packaged or centalized air conditioning systems:

(a) First 100 tons, per ton(b) Above 100 tons up to 150 tons(c) Every ton or fraction thereof above 150 tons

iv. Mechanical ventilation, per unit, per kW:(a)Upto I kW(b) Above lkw to 7.5 kw(c) Every kW above 7.5 kW

v. Escalators and Moving Walks; Funiculars and the like:

(a) Escalators and Moving walks per unit(b) Funiculars, per kW or fraction thereof(c) Per lineal meter or fraction thereof of travel(d) Cable Car, per kW or fraction thereof(e) Per lineal meter oftravel

Pl,20000P72000P52000P72000

P6000

e. Electrical Inspection Fees:

i. A onetime electrical inspection fee equivalent to l0% of Total electrical Permit Feesshall be charges to cover all inspection trips during constructionii. Annual inspection fees are the same as in Section 4.e

P2500P2000P1500P1000P500

P4000

P2500P2000P800

P1000P5000P2000

P12000P5000P1000P2500P200

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72

vi. Elevators, per unit:(a) Passengers elevator(b) Freight elevators(c) Motor drive dumbwaiters(d) Construction elevators for materials(e) Car elevators(f) Every landing above first 5 landings for all the above elevators P50.00

vil.Boilers,per unit

(a)Upt0 75 kW(b)75 kW upto22 kW(c)22 kW upto37 kW(d)37 kW upto 52 kW(c)52 kW upto 67 kW(o67 kW upto 74 kW(g)Every kW or fracuon thereofabove 74 kWvili.Pressurlzed Water Hcaters,per unit

破.Automatic Fire Extinguishers,per sprlttler head

xo Watet Sump and Sewerage pumps fOr buildings/smctures

for commercia1/1ndustrlal pposes,per kW

(a)UptO SkW(b)Above 5kW upt0 10kW(c)Every kW or ttacJon thercofabove 10kW

xi. Diesel / gasoline Intemal Combustion, Engine, Gas Turbine/Engine, Hydro, Nuclearor Solar Generating Units and the like: per kW

Ordinance No 27SeHcs of 2013 of 121

P50000P40000P5000P40000P50000

P40000P55000P60000P65000P80000P90000P400P12000

P200

xii. Compressed air, vacuum, commercial/institutional/industrial P10.00gases, per outlet

xiii. Power piping for gas, stear/etc. per lineal meter or

P5500P9000P200

P1500P1000P240

P200

P10000P300

fraction thereof, whichever is higher

xiv. Other Intemal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers,Compressors and the like:

(a)PCr kw,upto 50 kW(b)Abovc 50 kW upto 100 kW(c)Evev kW or ttaction thereofabove lk10 kW

(a)Per un■ ,upto 10 kW(b)Evcry kW above 10 kW

(a)up tO 1/2kW

(b)Above t/2kW uptolkW(c)Above l kW upto 3 kW(d)Above3 kW upt0 5 kW(c)Above 5 kW upt0 10 kw(D Every kW above 10 kW Or hctionthereof

xvi Pressure vessels,per cu meter or ttlction thereof

xv. other machineries and/or equipment for commerciavindustrial/institutional use notelsewhere specified, per unit:

P800P2300P3900P5500P8000P400

P40000

xvii. Pneumatic tubes, Conveyors, Monorails for materials p2.40handling, per lineal meter or fraction thereof

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73


xviii. Weighing Scale Structure, per ton or fraction thereof P30.00

xix. Testing/Calibration of pressure gauge, per unit y24.00

(a) Each Gas Meter, tested proved and sealed per gas meter P30.00

xx. Every mechanical ride inspection, etc., used in amusement P30.00centers of fairs such as ferris wheel and the like, per unit

gg Annual electronics inspection fees shall be the same as the fees in Section 7 ofthisSchedule

12. CERTIFICATIONS

a. Certified True Copy of Building Permit P50.00b. Certified True Copy of Use/Occupancy P50.00c. Issuance of Certificate of Damage P50.00d. Certified True Copy of Certificate of Damage P50.00

.\r. e. Certified True Copy of electrical Certificate P50.00f. Issuance of Certificate of Gas Meter Installation P50.00g. Certified True Copy of Certificate of Operation P50.00h. Other Certification P50.00

NOTE: The Specifications of the Gas Meter shall be:

o Manufacturero Serial Numbero Gas Typeo Meter Classification/lvlodelo Maximum Allowable Operating Pressure-psi (kPA)o Hub Size - mm (inch). capaciry - m3lhr (ft3/hr)

.._. SECTION ll4. IMPOSITION OF SURCHARGE,PENALTY- without prejudice to theprovisions of the preceding section, the City Engineer/Building Official is hereby authorized toimpose a penalty or surcharge in the following cases in such amount and in the manner ashereunder fixed and determined:

a) For constructing, installing, repairing or causing any change in the use or occupancyof any building or part thereof or appurtenance thereto without any permit, there shall beimposed a surcharge of twenty five percent (25o/o) of the building permit fee.

When the work in building or structure is started during the pendency of the final actionor pending approval by the Municipal Engineer/Building OIficial of the application for thebuilding permit, the amount of the surcharge shall be according to the following:

l) Excavation for foundation...... ...........10o2) Construction of foundation (including pile driving and laying of reinforcing bars. .257o3)Constructionofsup€rstructuesupto2metersaboveestablishedgrade..............50y.4) Construction of superstructures above 2 meters above established grade ... . . . ...100%

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74


SECTION 115. APPLICABILITY OF THE NATIONAL BUILDING CODE. (P.D. 1096). Theprovisions of the National Building Code, including the provisions on the rates of fees and

harges, and/or as amended by this ordinance, shall apply to the issuance of permits being issuedpursuant to the provisions of said Code. The enforcement of said Code shall now be lodged withthe City government pursuant to the pertinent provisions of the Local Govemment Code of 1991

and ofthis Ordinance.

SECTION 116. IMPOSITION OF FEES. Owners or operators of housing subdivisions and

condominiums shall pay the following lees to the city treasurer based on the order of payment

issued by the city planning office or his duly authorized representative in accordance with the

following schedule:

I. ZONING/ LOCATIONAL CLEARANCE

{. Single residential structure attached or detached

l. P100,000 and below2. Over P100,000 to P200,0003. Over P200,000

E. Apartments / Townhouses

l. P500,000 and below2. Over P500,000 to 2M3. Over 2M

Q. Dormitories

1.P2M and below2.OverP2M

≧ InSitutiOnal(PrOiCCt COSt ofwhChヽ )

1.Below P2M2.Over P2M

l Below P100,000

2 0ver P100,000 to P500,000

3 0ver P500,0001o PlM4 0verPlM to P2M5 0verP2M

P20000P40000P500 plus

1/10 of10/O excess ofP200

Pl,00000Pl,50000P2,50000

ptusl/10 of 1% ofcost in excess of2M regardless ofdoors

P2,50000P2,00000

plusl/10 of 102 ofcost in excess of2M regardless ofthe number ofdoors

plusl/10 of lo% ofcost in excess OF 2M

I Commercial, Industrial and Agro-Industrial Project cost which is:

F. Special Uses / Special Projects(Gasoline Station, cell sites, slaughter house, treatment plant ect)

1. Below P2M2. Over P2M

P2,00000P2,00000

Pl,00000Pl,50000P2,00000P3,00000P5,000.00

plus1/10 of10/O ofcostin excess OF 2M

P5,00000P5,00000

plusl/10 of 170 ofcost in excess OF 2M ,.rffi''

75


Q Alteration / Expansion (afected area/cost only) - same as original?

II SIIBDIYISION AltD CONDOMINIUM PROJECTS (under P.D.957)

S Approval of Subdivision Plan (including town houses)

1. Preliminary Approval and location Clearance @ALC) P250.00/ha. or aFraction thereof

Subdivision Development Plan @SDP) P1,000/ha. regardless ofdensity

Inspection Fee P2,000/ha. regardless ofDensity

2 Final Approval & Development Permit- Additional Fee on Floor Area of houses and P2./sq.m.building sold with lot

- lnspectionFee P1,000.00/ha regardless(Not applicably for projects already for (PLAC application) ofdensity

3. Alteration ofPlan (affected areas only) Same as Final Approval& Development Permit

\-./ 4. Certificate ofRegistration Processing Fee P2,000.00

5. License to sell (per saleable lot) P150.00- Additional fee on Floor Area of houses & building PlO/sq.m.

Sold with lot- lnspection Fee P1,000/ha. regardless

.ofdensrty

6. Certificate of Completion- Certificate Fee P150- Processing Fee P2,000/has. regardless of

z. Extension of time to develop ot*to

,rro.oo-Inspection Fee (affected/unfinished areas only) P1,000/ha. regardless of

densityB. Approval of Condominium Project

Final Approvpl and Development Permit

l. Processing Fee P5.00/sq. m.a. LandArea P20O/floorb. No. of Floors P4.00/sq.m.c. Building Areas P12.00/sq.m.

2. Alteration Plan (afected areas only) same as Final Approval& Development Permit

3. Conversion (afected areas only) - do-4. Certificate ofRegistration (Processing Fee) P2,000.00

5. License to Sella. Residential (saleable areas) P12.00/sq.m.b. Commercial ( saleable areas) P 25.00/sq.m.

6. Extension of Time to Developa. ProcessingFee P350.00b. Inspection Fee (affected/unfinished areas only) P12.00/sq.m. ofGFA

7. Certificate of Completiona. Certificate Fee P150.00b. Processing Fee P12.00/sq.m. of GFA ,..

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76


(Project alrea$t inspected for PALC application may not be charged inspection)

3. Alteration of Plan (afected areas only)- sane as Final Approval & Development Permit

!. Project under BP 220

C1. Subdivision

1. Preliminary Approval and Locational Clearancea. Socialized Housingb. Economic Housing

Inspection Feea. Socialized Housingb. Economic Housing

2. Final Approval and Development Permit

Procusing Feea. Socialized Housingb. Economic Housing

Inspection Feea. Socialized Housing

b. Economic Housing

4. Building Permit (/loor area of housing unit)

5. Certificate of Registration

Application Feea. Socialized Housingb. Economic Housing

6, Licenses to Sell Qter saleable lot)a. Socialized Housingb. Economic Housing


7. Extension of Time to Develop

Filllng Feea. Socialized Housingb. Economic Housing


8. Certificate of Completion

Certificae Feea. Socialized Housingb. Economic Housing

Processing Feea. Socialized Housingb. Economic Housing

P75 00haP15000/ha

P20000/haP50000ノha

P50000ぬa

Pl,00000/ha

P20000ノhaP50000′ha

P5.00/sq.m.

P35000P50000

P2000/1ot

P5000/1ot

P20000ノhaP50000/ha

P35000P35000

P20000/haP50000/ha

P15000P15000

P20000/haP50000/ha

r

(additional fee on /loor area of houses/building sold with lot)

77


3. Alteration Plan (affected areas only) - same as Final Approval & Development Permit

9. Occupancy Permit

Inspection Fee (saleable floor area ofthe housing unit)a. Socialized Housingb. Economic Housing

C2. Condominium

1. Preliminary Approval & locational Clearance

2. Final Approval & Development Permita. Total Land Areab- Number of Floorc. Building Area


5. License to Sell


7. Cedificate of Completiona. Certificate Feeb. Processing Fee

p. Approval of IndustriaVCommercial SuMivision

l. Preliminary Approval and locational Clearancela. Inspection Fee

2. Final Approval & Development Permit2a. lnspection Fee

4 Certiflcate ofReglstration

5 Licensc to Sell

5a bspection Fee

6 Extension ofTime to Develop

7. Certificate of Completion7a. Industrial7b. Commercial

E. Approval of Farm Lot SuMivision

1. Preliminary Approval & Locational Clearance1al Inspection'Fee

P500/sq mP500/sq m

P50000

P500/sq mP10000ノnoorP200/sq m ofGFA

P50000

P500/sq m

P35000

P15000P300/sq m ofGFA

P30000/haPl,000/ha regrdless oflocaton

P5,000/ha n蟷ュucss oFlocatlon

Pl,000/ha regaaless OFlocatm

P2,00000

P200/sq m Ofdleland area

Pl,000/ha regardlessOflocaton

P35000

P350/b regardless oFlhe locndm

P500/ha FCttdcss oflocatlon

P200P500

* Inspection Fee (FA x P2 x %o of remaining development cost P2.00sq. trt. or saleable area

V

3. Alteration of Plan (affected areas only) - same as Final Approval & Development Permit

6a. Inspection Fee (affected/unfinished areas only) P1,000.00/ha

陥０⊆ぽ

０

０

78

2a. Inspection Fee P500.00/ha(Proiecis already inspectedfor PALC applicarion may not be charged inspectionfee)

3. Alteration Plan (affected areas only) - sarne as Final Approval & Development Permit

2 Final Approval & Development Permit


5. License to Sell5a. Inspection Fee

6. Extension of Time to Develop6a. Inspection Fee (affccted/unfinished areas only)

7. Certificate of Completion7a. Certificate Fee7b. Processing Fee

!. Approval of Memorial Park/Cemetery Project/Columbarium

l. Preliminary Approval & Locational Clearancea. Memorial Projectsb. Cemeteriesc. Columbarium

a. Memorial Projectsb. Cemeteriesc. Columbarium

お ′

“

あ ″ル ′

2. Final Approval & Development Permita. Memorial Projgctsb. Cemeteriesc. Columbarium

Ordinancc No 27Senes of 2013 of 121

Pl,00000/ha

P2,00000

P50000/1otPl,00000/1ot

P35000Pl,00000/ha

P15000Pl,00000/ha

V

V

P50000/haP20000/haP2,50000/ha

Pl,00000/haP50000/haP1200/sq■ ofGFA

P200/sq mP100/sq mP20000■ oor

haoection Fee

(Projects already inspected may not be charged inspection fee)

3 Alteration Fee― same as Final Approval&Development Pemit

4 Certiflcate ofRe」sttaJOn P2,00000

5 License to ScI

a. Memorial Projectsb. Cemeterie sc. Columbarium

a MemoHd ProJects5al Apament Type

b Cemete五es

c Colurnbanuln


Pl,00000/haP50000/haP1200/sq m ofGFA

P5000/25sq mP2000/unitP2000/tombP5000/vault

Pl,00000/haP50000/haP35000

―

I“``″

ο″ F``

79


V


I“′``"ο

″Fee ra僣■%ク2′″tsha′ αraas ο″′ッ♪


7. Certificate of Completion (Certificate Fee)

Processing Fee


G. Other Transactions / Certification

A. Application / Request for:

l. Advertisement Approval2. Cancellation / Reduction ofPerformance Bond3. Lifting of Suspended License to Sell4. Exemption from Cease & Desist Order5. Clearance of Mortgage6. Lifting of Cease & Desist Order7. Change of Name / Ownership

Pl,00000P2,00000

Pl,00000/haP50000/haP12/sq m oF働旧rema― g OJFA

P15000

Pl,00000/haP50000/haP400/ss ofGFA

P50000P2,00000P2,00000P15000

Pl,00000Pl,00000Pl,00000

P20000P20000P20000

P3000P300P200

P50000P20000

50%o of assessed current processing

B. Other Certifications

\'/ l. Zoning Certifications P500.00/ha2. Certification of Town Plan /Zoning Ordinance Approval P150.003. Certification of New Rights / Sales P150.004. Certification ofRegistration (/orz) P150.005. Licenseto Sell(form) P150.006. Certificate of Creditable Withholding Tax P150.00

(maximum of 5 lots per certifrcote)7. Others to include:

8 Volun枷りCanCellation ofCttLS

9 Revalidatio″蹂 ncwal ofPellllit(CondOminiuln)

a. Availability to recordVpublic requestb. Certificate ofno records on filec. Certificate of with or without CR/LSd. Certified Xerox copy of documents (report size)

' document of 5 pages or less* every additional page

e. Photocopy of documents

E. Registration of dealers / Brokers / Salesmen

a. Dealers / Brokersb. Salesmen / Agent

″″

80

Ordinance No 27serles Of 2013 of 121

!, Homeowners Associations

l. Resistration of HOAExamination / Registration

la. Articles of lncorporationlb. By-Lawslc. Books

2. Amendments.

2a. Articles of Incorporation2b. By-Laws

3. Dissolution of Homeowners Association4. Certification of New Set of Officers5. Other Certifications (Inspection Fee CMP Projects)

!, Legal Fees

a. Filins Fee

P65000P65000P20000

P50000P50000

Appl ication for CR/LS with DP issued by LGUs shall be charged inspectionfee

P50000P35000P15000

b Additional Fec for Claims(for refund.damages.attomev's fees ctcヽ

1. not more than P20,000.002. more than P20,000 but less than P80,0003. P80,000 or more but less than Pl00,0004. P100,000 or more but less than P150,0005. for each P1,000 in excess ofP150,000

c. Petition for Review

Pl,00000

P12000P40000P60000Pl,00000P500P2,00000

d. Pauper litigant are exemot from oayments of legal fees:

l. Those whose gross income not more than P6,000/mo and residing within M.M.2. Those whose gross income is not more than P4,000/mo and residing Outside M.M3. Those who do not own a real property

\!, e. Govemment agencies and its instrumentalities are exemped from palng legal feesf Local Govemment & Govemment owned or controlled operations with or withoutIndependence charters are not exempted paying legal fees.

K UPLC Legal Research F ee (5096 discount for students)

al. Photocopy (Maps: Subd./Condo. Plan; Presentation size) P100-00a2. Hard Copy from Diskette (Z icense to Sell Data)

in excess of 5pagesa3. Electronic Frle (License to sell wailable Data)

additional fee for rush joba4. Electronic File (Land Use Maps available)a5. Certified True Copy -Map (land Use Plan)

b. Sales ofForms. Publications. etc.

b I . Proforma - Articles of Incorporation and By-Lawsb2. Books and other HLURB Publications

b2a. CLIJP Guidelines:Volume I DemographyVolume II Social SectorVolume III Economic SectorVolume IV Infrastructure & Utilities Sector

P3000/1St page

P500cachP50000/dlskette

P5000P10,00000P10000

P15000

P12000P38000P38000P25000 /

81

0rdinance No 27・ SeHes of 2013

of 121

Volume V Land Usc P300 00Volulne Ⅵ Local Admijsttagon P100 00Vdutne ⅥI Mapplng P250 00Volulneヽ■II Report Wnting P50 00Volulne Ⅸ Plan,Re宙ewち Adoptlon&Approval Process P230 00

Volune X Model Zoning Ordinance P150 00

b2b PD 957 P200 00b3b BP220 P200 00b4b.Plarlning Strate」 cally Gddelines P200 00

SECT10N l17.APPLICAT10N AND CERTIFICAT10N Applicants for l∝ ational clearance

for confo...ling prolect or act市 ity shall submit their applicant to the Zonln3 0frlcial Aner duc

venflcation and inspec● on conducted by the said ofrlcial or his duly authorlzed representtdves,a

ceniicate therefore,shdi be issued statng,arnong others,that the suttect prOpew,business,

hildngs,renOvations,expanslons are in confolllllty with the c対 sting zoning classiflcation ofthe

City

SECTЮN l18.IMPOSrrION OF Π班3S The fees imposed in ths Chapter shall be"d tO the｀ City Treasurer before the pellllit to develop land,construct,renovate and expalld,h面 Hna is

issued

CⅡAPTER 25。 EXCAVATION PERDIIT FEESFROADS AND WATERWORKS)

SECTION l19。 IMPOSIrЮ N OF FEES Fces and charges shall be collected from all applicants

who shall make,or cause to be made,any excavation蒟 tin the City

a)prOCessing Feα

al Poles and Houses connecuons Ploo 00a2 A1l other excavatlons P200 00

ッ DExcFbn覧鷺肥∝bsb.nd over tt mttm呻Ⅲ“h ″0000

oftrench Of0 50mb2 0ver and above 50 1incal meters P20 00/1mb30ver and above 0 50 metertrench wldth P20 00/sq mb4For illlstallation ofwooden/concrete utility polc P50 00/pole

C)Outd∞r cablc Lines lnstallmon Pe面t Fees― ■ ese apply to new,repaiノ changc oflneswhch have not rViOuSly been pald for before the adoptlon of面 s Ordlnance

cl Exi並ng Power Lines exemptedc2New Power Lines P5 00/mc3 Conlm面caion Line pcr cablc P5 00/in

d)Other eq面pment and ApparatuS

"′野試帥

dl each mnsfOl.=.er up to lkva P2 00

d2 Every hction thereofin excess ofl kva up to 2,000 kva P1 00

d3 Each tmmsfollller above 2,000 kva P2,00000

d4 Every■ action thereofin excess of2,000 kva P2 00

1Ca"れたαttO“ sレ晰o"dl Each public phonc Pl,ooo 00

d20utsidc(Plant cabb Nemork)cabinet P2,00000

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００

e.) Deposit for restoration work per sq. m. or fraction thereof

Concrete Pavements Stre€ts

el. 12" thicknesse2. 10" thicknesse3. 8" thicknesse4. 6" thicknesse5. Asphalt Pavede6. Macadam-surfaced streete7. Concrete Sidewalke8. Concrete curb and gutter


fec per sq in offracton thereof

P4130040/sqinP3,58540/sq m

P2,86831/sq in

P2,15123/sq mP30000P20000P70200/sqinP54464/sq in

Fee per square meter or a■ action thereof

Pl,72096/sq mPl,29074/sq mPl,00390/sq mP86050/sq m

P17500/sq mP21785/sq mP28080/sq m

fl.) Restoration works and other consequential responsibilities or obligations over excavations afterthe completion of the underground works shall be done by the contractor/implementing agency. Forindividual connection, restoration shall be done by the City Engineer.

f2.) A cash deposit and/or performance bond for restoration cost of the project undertaken by theimplernenting agency (such as PLDT, MWSS, etc.) based on the schedule of restoration rates of theCity Govemment shall be made refundable one (1) month after the expiration of one (1) year period.For restoration works to be undertaken by contract, the contractor shall post a guaranty bondequivalent to the computed restoration cost. A certified True Xerox Copy of the guaranty bondposted to the implementing agency is acceptable.

f3.) for individual connections, a cash payment for restoration works shall be made to the CityGovernment.

SECTION 120. MAINTENANCE DEPOSIT. The Utility Company / I.A. shall maintain for aperiod ofone (1) year from date of acceptance the restored excavation portion ofthe right of way. Itshall deposit to the LGU the equivalent amount based on the following schedule of rate which shallbe utilized by the concemed agency in case of failure of the utility company/I.A. contractor to repairthe damaged portion of the road right-of-way. This maintenance deposit shall be refunded one (1)month after the expiration of one ( 1) year period.

ヽ

a. Concrete Pavement

al. 12" thicknessa2. 10" thicknessa3. 8" thicknessa4. 6" thickness

b. Asphaltc. Concrete Curb and Gutterd. Concrete Sidewalk (with red cement)

la. restoration works and other consequential responsibilities or obligations over excavationsafter the completion ofthe underground works shall be done by the contractor/implernentingagency. For individual connection, restoration shall be done by the City Engineer.

1b. A cash deposit and/or performance bond for restoration cost of the project undertaken bythe implementing agency (such as PLDT, MWSS, etc.) based on the schedule of restorationrates of the City Govemment shall be made refundable one (1) month after the expiration ofone (1) year period, for restoration works to be undertaken by contract, the contractor shallpost a guaranty bond equivalent to the computed restoration cost. A certified true Xerox copyofthe guaranty bond posted to the implementing agency is acceptable.

-/d{'

83


1c. for individual connections, a cash payment for restoration works shall be made to the CityGovemment.

SECTION 121. FILING OF APPLICATION. Application for permit to undertake excavations shall

be filed with the City engineer. The permit shall be released within ten (10) working days after

submission of all requirements.

SECTION 122. CONDITIONS FOR PERMIT. The permit to undertake excavations shall contain,

among others, such other conditions as may be necessary to ensure public safety and convenience.

All such excavations shall be in accordance with the excavation and installation plans approved bythe City Engineer.

SECTION 123. EXERCISE OF SUPERVISION. All excavation works shall be under the

supervision of the City Engineer to ensure compliance with the installation plans and other

conditions in the permit.

SECTION 124. EXCAVATION AFFECTING ADJONING PROPERTIES.

a) TEMPORARY SUPPORT OF ADJOINING PROPERTY. The person causing any

excavation to be made shall provide such sheet piling and bracing as may be necessary to

prevent materials or structures of adjoining property from caving in before permanent

support shall have been provided for the sides ofan excavation.

b) PERMANENT SUPPORT OF ADJOINING PROPERTY. Whenever provisions are made

for the permanent support of the sides of an excavation, the person causing such excavation

to be made shall construct an appropriate retaining wall which shall be carried to a height

sufficient to retain the soil ofthe adjoining area.

c) ENTRANCE TO ADJOINING PREMISES. For the purpose of providing temporary

support to adjoining premises, the person causing an excavation to be made shall get the

consent of the owner of the adjoining premises to enter said premises and construct the

temporary support. However, if such consent and entrance are not granted, the owner ofadjoining premises shall be responsible for providing the necessary support, as the case may

be, to his premises at his own expense, and for that purpose, he shall be given authority to

enter tle premises where the excavation is to be made.

SECTION I25. EXCAVATION AFFECTING ADJOINING STRUCTURES.

a) EXCAVATION MORE THAN FOUR (4) FEET DEEP' Whenever an excavation is

carried to the depth of more than four (4) feet below the curb, the person causing the

excavation to be made shall seek consent to enter the premises of adjoining structures at alltimes. If granted the consent of the owner adjoining structures to enter, he shall, at his own

expense, preserve and protect from damage all existing structures, the safety of which may be

affected by that part ofthe excavation which extends more than four (4) feet below the curb

line. He shall support such structure by proper foundation. If the owner's consent to enter is

not granted to the person causing the excavation to be made, it shall be the duty of the owner

not granting the consent to make and provide the necessary foundation, and when necessary

for that purpose, such owner shall be given authority to enter the premises where such

excavation is to be made.

b) EXCAVATION FOUR (4) FEET OR LESS DEPTH. The person causing excavations

shall preserve the safety of the structures which may be affected by the excavation and

protect them from injury and support them by proper foundation (except as otherwiseprovided in excavations more than four (4) feet deep): and when necessary for that purpose,

the owner of the structures shall be given the authority to enter the premises where such

/tlf"

84

‐


SECTION 126. APPROPRIATE MARKERS AND GUARDS.

a) The excavations shall be provided with appropriate markers and safety to travellingvehicles and pedestrians. Such markers and safety guards shall carry the identity of theperson or agency underiaking the excavation.

b) In the event of death, injury and/or damages caused by the non-completion of such worksand/or failure of the one undertaking work to adopt the required precautionary measures forthe protection of the general public or violation of any of the terms or conditions of thepermit, the excavator with permit shall assume all liabilities of such death, injury or damagearising there from. For this purpose, the excavation with permit shall purchase insurancecoverage to answer for third party liability.

SECTION 127. INSERTION PROHIBITED. All excavations passing through canals and insertionsthrough drainage or sewerage pipes are strictly prohibited.

SDCTION 128. PzuVATE ROADS, PASSAGEWAYS AND SIDEWALKS. The City Engineer orhis authorized representative shall have the authority to inspect all diggings and excavations beingundertaken on all private roads, passageways and sidewalks and to require that restoration of theexcavated area meets the standard sp€cifications prescribed by the City.

Section 129. TIME OF PAYMENT AND SURCHARGE FOR LATE PAYMENT. The feesimposed in this article shall be paid to the City Treasurer before the permit to dig or to excavate isissued. Such permit is valid when the official receipt covering payment of the prescribed fees isattached thereto. A surcharge of twenty (20%) percent plus two (2%) interest per month of theprocessing and excavation fees imposed in this article shall be collected from any person or entitywhich commenced to dig or excavation, before the permit was issued. Provided, Further, that whenthe excavation work is started with due notice to the City Govemment, and after the lapse of ten ( 10)working days from the date of filing and acceptance of application for Excavation Permit, nosurcharge or penalty shall be imposed.

SECTION 130. ADMINISTRATIVE FINES. Administrative sanctions not exceeding ten thousand(P10,000.00) pesos shall be imposed on the following cases:

1. Excavating without excavation permit2. Non-compliance with the work stoppage3. Failure to post or display tle Excavation Permit in a conspicuous place in the project site4. Failure to instalUroad high way safety construction devices5. failure to install road signs and billboards.

SECTION 131. DETERMINATION OF AMOUNT OF FINES. The following shall be used asbasis for determining the gravity ofthe offense:

l. Light Violation

a. Failure to post or display the excavation permit.b. Failure to replace the busted street lights within 24 hours upon noticec. Failure to remove/dispose of cut branches, leaves and scraps

2. Less Grave Violation

a. failure to install road,4righway safety construction devices.b. failure to install road signs and billboards.c. failure to remove debriVwaste materials on the sidewalks and thoroughfares after

the completion of work. _/fo"

85


d. Failure to remove obstruction of stump or butt within 2 hours upon notice.e. failure to correct existing leaning poles, utility and guy poles, (grounding cables,

guy anchors) to its plumb line within 30 days upon notice.f. failwe to conect primarily, secondary neutral and service line according to the

minimum vertical clearance from top of the shoulder or sidewalk when installedalong the side ofthe highway or street in highly urbanized areas, within 30 days uponnotice

3. Grove Violationa. Diggings without an excavation permitb. Non-compliance with the work stoppage order for excavating without an excavation

permit.c. Non-compliance with the work stoppage order for failure to comply with any of the

condition set-forth in the permit.d. failure to restore the pevem€nt to its original condition.e. failure to remove constnrction barrackVquarters after completion of the work.

SECTION 132. SCHEDULE OF FINES.V

Ⅵ OLAT10NMiimutn

MediumMaxi面um

LIGΠTP50000Pl,00000Pl,50000

Pl,00000P2,50000P5,00000

P2,50000P5,00000P10,00000

LESS GRAWtt GRAⅦ

The above fines shall be imposed as follows:l. Minimum Fine - for failure to comply with the terms of the first notice.2. Medium Fine - for failure to comply with the terms of the second notice.3. Maximum Fine - for failure to comply with the terms of the third notice.

SECTION 133. SLJRCHARCES FOR LATE PAYMENT. Without prejudice to the provisions ofthe preceding sections, the LGUs are hereby authorized to impose penalty for surcharge equivalentto fifty (50%) of the excavation Permit for commencing. The diggings or excavation prior to theissuance of the Excavation Permit.

Provide4 further, that when the explanation work is started to due notice and advise andaddress to the LGUs and after the lapse of eight (8) days from the date of filing and acceptance ofthe Application permit, no surcharge or penalty shall be imposed.

SECTION 134. ESCALATION CLAUSE. Should there be any increase in the cost of labor and/ormaterials, including the increase in the cost of operation and maintenance equipment, upon therecommendation ofthe City Engineer and subsequent approval of the City Mayor, a correspondingincrease shall be adjusted in the restoration costs listed herein but not to exceed fifly percent (5070)of the increase in the cost of items and not more often than once a year.

SECTION 135. REVOCATION OF PERMITS. Permits issued under this Chapter may be revokedor cancelled in cases of emergency, when public interest so demands or non-coOmpliance with theconditions of the permits.

SECTION 136. PENALTIES. Any person violating any of the provisions of this Article shall uponconvictions, be punished by a fine ofnot less than one thousand pesos (P1,000.00) but not more thansix (6) months imprisonment or both at the discretion of the court. In case of a corporation,partnership or association, the president, manager or the person-in-charge of the project shall beliable therefore.

86


CERTIFICATE FEES

SECTION 137. SANITARY PERMIT FEE. Every Owner/Operator of business entity,Industrial; Commercial, Institutional, Recreational, Accessories, Buildings or Houses for Rentand all business specified in Chapter III of Marikina Sanitation Code shall secure a SanitaryPermit to Operate from the City Health Oflice in accordance with the existing national and localrules and regulations. A service charge of Three Hundred (P300.00) Pesos is paid annually for alltypes ofbusiness. (as per Ordinance No. 08, S. 2008)

SECTION 138. SANITARY INSPECTION FEES. Every owner/operator of business,Industrial, Commercial, Institutional, Recreational, Agricultural establishments, Accessories,Building or Houses for Reni{Lease and all business entities securing Sanitary Permit to Operatefrom the City Health Office, for the purpose of supervision and enforcement of existing rules andregulations on Health, Sanitation and safety of the Public. Upon payment to the City Treasurer ofan annual fee in accordance with the following schedule:

a) Financial institutions such as banks, pawnshops, insurance companies, finance andother investment companies dealers in securities and foreign exchange dealers

MainOffice... ......225.00Every branch offrce......... ...............150.00

b)

C)

d)

e)

37500

With 150 orrnore rooms¨ … … … … … … … … … … … … … ……60000With 100 to 149 rooms… … … … … … … … … … … … … …45000With 50 to 99 rooms… … … … … … … … … … … … … … … … … …30000VVith 25 to 49 rooms ̈ ̈ ̈… … … … … … … … … … 15000Wlth less than 25 rooms_ … … … … … … … … … … … … ……11250Apartments,per door… …… …………… ……… ………………… ……………… …3000Dolll.itOHes,1“ 」ng or boarding houses Ⅲth accomlnodation fOr

40 or more boarders or 10dgers… … … … … … … … …3750015 to 39 boarders orlodgers … … … … … … … … … …22500にss than 15 boardes and lodgers… …………………………… 15000

Medical clinics and dental and animal hospitals... . . . .

Dwellings and other spaces for lease or rent:Hotel, motels, apartels, pension inns, drive inns:

Institutions of learning.00h)

i)

j)

k)

1)

イバ

V

V

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０

０

０

０

０

０

５

３

１¨　

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87

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m) All other business industrial, commercial agricultural establishments not specificallymentioned above:

less than 25 sq. m... . . . ... .. . ... 300.0025 sqm. or more but less than 50sqm... ...........400.0050 sqm. or more but less than 50sqm... ... ..500.00100 sqm. or more but less than 50sqm... ... ... . . . ... . . . 600.00200 sqm. or more but less than 50sqm... ... ... . . . ... ... 700.00500 sqm. or more but less than 50sqm... ... ... . . . . .. .. . 800.001000 sqm. or more but less than 50sqm... ...........900.001500 sqm. or more but less than 50sqm... .........1,200.002000 sqm. or more but less than 50sqm... .........1,500.003000 sqm. andup... ..........3,000.00

n) Manufacturers, producers, foundry shops, laboratories, privately-owned markets,shopping centers, talipapas, and warehouses. .........600.00

o) Amusement places, such as theaters, coliseums, sauna baths, massage clinics,operators ofgolfcourse, cockpit arenas, bowling alleys, stadia... ... ... ... ....600.00

p) Other amusement place not mentioned above... ...

r)

Public eating places, such as restaurant, refreshment parlor, carinderia, etc.

Public eating places with 50 or more personnel... ... ... .............600.00Public eating places with less than 50 personnel... ......400.00

establishments offering services such as welding, vulcanizing, printing,publishing, tailoring, barbering, and other similar services... . . . . .. 350.00

In case where a single person, partnership or corporation conductsmore businesses on one place or establishments, the sanitary inspectionimposed on the business with the highest rate.

v) Occupancy sanitary permit fees shall be imposed onbuilding/dwelling houses, as follows:

or operates two orpermit fee shall be

newly constructed

HEALTH SERVICES tts′ ο″Ordinα″“

ハb.&S2θθの

13.Laboratory Exomillation

UrinalysisFecalysisOccult BloodDrug TestingComplete Blood CountPlatelet CountHemoglobin /Flematocrit

Clotting,Eleeding TimePregnancy Test

Gram StainingSemen AnalysisHepatitis B Screening

q)

Ｏ

　

ｕ＞

１

２

３

．■̈一皿　」，　一Ⅷ̈Щ̈Ｘ　Ｘ私瓢̈

P5000500010000200001000010000500050001000050001000017500

〆バ

P aciiantiol 10000,000nCnmmerciql

Indr rctriql

88


Xlll

XIV

XV

XVl

XVll

XVlll

XlX

XX

】 DO.

X】■1

XXlll

理 V

XXV

辮 1

-11樹 111

XXlX.

Rapld Plasma Rcagln 150 00Prothrombin Time 200 00Electro Cardlo Gram 120 00Fasting BIood Sugar 100 00

BIood Urea NitЮ gen 100 00Creatiine 100 00Cholesterol 100 00THglyceHdes 100 00Blood Unc Acid 100 00H3h Density LipOprotin 100 00Low Dcnsity Lipoprotein 100 00SGPT/ALT 100 00SGOT/ALT 100 00Hcalth CeJiflcate Card 50 00Health CeJiicate Duplicate 50100Drug Testing Duplicate 50 00

ⅡbAlc Test 5004Xl(new)V

V

Ibo Radiologic Procedures

Bl HEADl Skull(adult)AP‐L Views P250 002 Skull cediamCS)AP‐ L Views 250 003 Skull(Towne'S宙 ew only) 100004 Facial Boncs(water'S宙 e、め 250005 Mastoids(3宙 ews) 400006 Paranasal Sinuses(3宙 ews) 3501007 NЯO,l Bonc(2views) 200008 0rbit(2宙ews) 300009 Zygoma(submentevertico view) 3000010 TcmpЮ ro‐Mandibular Joints 350 001l Maxina/Mandlble 350 00

B21JECKl Cervical S,ne/SOn Tissuc(2views) 300002 Cervlcal Spinc(4宙 ews AP‐L‐0's) 400003 Foreign Body(2宙 ews) 25000

B3CHESTl Chest(Adult)PA View2 Chest(Adult)PA‐ L View3 Chest(Adult)Lat Vicw4 Chest(Adult)Aplco lo“

“c∝ glllc Down Vte■

5 Chest(Pedia“ CS)AP‐L views

6 Thoracic RIb Cage

150002800020000100002000020000

B4ABDOMENl Abdominal(Adult)AP View2 Abdomen(Adult)Uprlght&Supinc3 Abdomen(Adultl Lml&Lcubltus Vlews4 Abdomen(Pediatrlcs)AP Views5 Abdomen(pediatHcs)AP」υ

"ght∝

Supme● e船

6 KUB(lviC→

200003000030000150003000025000

／Ｊ

89


B50TIIER SP■ lE/SKELETAL SYS羽日ヽ 4

l Cervico‐Thoraic Spinc(2宙ews) 300002 Thoracic Spinc(2宙 ёws) 300003 Thoraco‐Lumbar Spinc(2views) 300004 Lumbo‐ Sacral Spine(2宙 ews) 300005 Lulnbo‐ Sacral Splnc(4views AP‐ L‐0's)600006 Lulnbo‐ Sacral Spine&Pel宙s(2vicws)30000

13 Foremプ'Radius&Uina''(2views) 20000

7 Peivis/Sacro‐liac Joints(lVie→

8 Clavicle AP宙ew9 SlЮulder Joints(1宙 e、→10 Shoulder Joints(2views)

H Amr'Humerus"(2宙 ews)

12 Elbow(2宙ews)

14 Waist(2views)15 Hand(2宙 ews)

16 Hip Joint(2宙 ews)17 Thi」ν°'Femピ'(2宙ews)

18 Knee Joint(2宙ews)

19 Le〔ノ'Tibia&Fibulば '(2宙ews)

20 Ankle Joint(2宙ews)

21 Foot(2宙ews)

200001500015000250002000020000

2000020000200002000020000200002000020000

V

V

BURIAL,TRANSF副ヽE… CE E― AT10N FEES

(A)BurlalAl PHvateA2 Public

(B)Trallsfer

Bl Localto LocalB2Localto Abroad

(C)EntranccCl From AbroadC2From other LGU's

(D)ExhutnatlonDl PHvate CemeteHesD2Public CemeteHesD3 With Special Pe面 t

(E)RebunalEl hvate CemeterlesE2Public CemeteHes

(F)Cremat10n

DENTAL SERVICES

1 0ral PЮphメa● S

2 Pellllancnt Filing

3 Temporary Filing

4 EnactiOn

P50000P40000

P30000P70000

P80000P30000

P50000P30000P30000

P30000P30000

P30000

P5000P10000P5000P10000

／が

90

5. Scalant

6 Fluorldc7 Dental X‐Ray8 Gum Treatnent

Ⅳ OTHER SERⅥCES


P5000P5000P15000P5000

Pre-Marriage CounselingBlood TypingMedical Certificate

a. Absent from workb. Athletesc. Driver's License

4. Social Security System (SSS) Claims(Sickness Notifi cation/Disability)

5. Anti-Rabies Injectiona. Intra-dermal route per site (succeeding dose) P300.00b. Intra-muscular route (succeeding dose) P500.00c. Acetic Acid Wash P50.00

ULTRASOUND PRICELIST (As per Ordinance No. 156, 3.2008)

Pelvic (OB-GYNE) P300.00Transvaginal (TVS) P400.00BiophysicalProfile Scoring(BPS) P400.00Prostate P300.00Kidneys (Right and Left) P300.00KUB (Kidneys and Urinary Bladder P500.00KUB Prostate / Pelvic P700.00One Organ (Liver, Gallbladder, Pancreas, Spleen) P300.00Hepato-Biliary Tree (FIBT) P400.00Hepato-Biliary Tree and Pancreas P500.00Upper Abdomen (includes Liver, Gall Bladder, Pancreas, Spleen) P500.00Whole Abdomen P800.00Whole Abdomen + Prostate / Pelvic P950.00

SECTION 139. I{EALTH CERTIFICATE FEE. All persons employed in businessestablishment engaged in food, entertainment, and personal services are required to undergoregular medical and physical examination given by government hospitals, medical clinics, andthose private hospitals and medical clinics that maybe accredited for the purpose. Based on thefavorable results of the medical and health examination and upon payment of an annual fee ofOne Hundred Pesos (P100.00) to the City Treasurer, the applicant shall be issued achronologically numbered and serialized health certificate. The city Health offce shall keep afile copy of the medical and physical examination.

.(!"

１

２

３

P15000P5000

P5000P5000P5000P10000

‐

V

91

Ordinance No 27Series of 2013

of 121

CnAPTER 27。 POLICE CLEARANCE IEES

SECT10N 140。 POLICE CLEARANCE FEES h follo¬ ing police clearance fees shall be

coll∝ ted for each issuance thereol(As per Ordlnance No 19,SeHes of2013)

1) For employment, scholarship, study grant for otherspecified...Renewal for Local ClearanceFor firearms permit application ............For a change of name. ..For passport or visa-application. .. ... . . .

For application for Filipino citizenship... ... .. . . . . . ..

Certification that the document is a certified true copyFor Employment AbroadRenewal for Abroad Clearance

２

３

４

５

６

７

８

９

purposes not herein

P180.∞P155。∞

P370.CXl

P180。∞

P27QCXl

P590。∞

NO FEEP27QIXl

P125。 lXl

SECTION 141. DGMPTION. The fee shall not be collected from officials and employees oflocal and national government whose request are related to official business.

SECTION 142. PAYMENT OF FEES. The fees shall be paid to the city treasurer or his dulyauthorized deputies upon issuance of an order of payment made after the application or policeclearance was presented.

SECTION 143. IMPOSITION OF FEES. Fees shall be collected from all the applicants for theissuance of civil registry documents.

a)BIRTH CERTIFICATE

Regisfation of Birth (On time)Registration of Birth (Late Registration)

2a. After 30 days up to One (l) year2b. Two (2) years up to Four (4) years2c. Five (5) years and aboveProcessing Fee (Out of Town Registration)Issuance of Certified Copy

MARRIAGE CERTIFICATD,

1. Registration of Marriage (On Time)

la. Registration Feelb. Solemnization Fee

2. Registration of Marriage (Iate Registration)

2a. Late Registration Fee2b. Solemnization Fee

3. Issuance of Certified Copy

１

２

３

４

FEES

Plα)lXl

P2CXl.00

P41Xl.lDCl

P4∞。CXl

P5αLCXl

P150.IXl

Pl∞.CXl

P150。 CXl

P20LCXlP150.IXI

P150.CXl

b)

゛

V

CHAPTER 28.CIVIL REGISTRY FEES

う４

０フ

OrdinanceScHcs of

No 272013

of 121C)

d)

DEATH CERTIFICATE1 . Registration of Death (On Time)

la. Registration Fee

2. Registration of Death (Late Registration)

2a. Late Registration Fee


COURT DECREES (Annulmenl Adootion. Etc")

l. Registration Fees

la. Adoptionlb. Annulment of Marriagelc. kgal Separationld. Divorce1e. Emancipation of Minorlf. Decision of Acknowledgrnent of Natural Children1g. Decision on Patemity FiliationsI h. Guardianshipli. Aliaseslj. Naturalizationlk. Election of Philippine Citizenship


2a. Certification Fee (One Set)

e)SPECIAL LAWS

1 Republic Act 9048

I a. Change of Namelb. Conection ofEntylc. Certified Copy (per set)

Republic Act 9255

2a. Af{idavit to use the Father's Surname2b. Certified Copy (per set)

Legitimation

2a. Processing fee2b. Verification2c. Certified Copy (per set)

Acknowledgement of Paternity4a. Certified Copy (per set)

D APPLICAT10N OF MARRIAGE LICENSE

Blank Application FormApplication for Marriage LicenseIssuance of Marriage LicenseCertification of Parental Consent/Advise

PlCXl.IXl

P21Xl.CXl

P150。 Clll

P5000Pl∞.CXl

P31Xl.00

Pl∞.CXl

Pl,IXXl.lXl

Pl,lXXl.CXl

Pl,IXXl.IXl

Pl,CXXl。∞

Pl,lXXl.lXl

Pl,CXXloCXl

Pl,m.IxlPl,00aCXl

Pl,00ι00Pl,αttLIXD

Pl,lllXl.CXl

P51Xl.∞

P3,00000Pl,00000P15QCXl

P3CXD.CXl

P15QIXl

P25QIXl

P5QIXl

P150.CXl

P150。 CXl

P15CCllD

―

V

3

4

■

２

■

４．５。 Certification Copy of Marriage License with attachment (set) pf 50.00

ぽ́

93

9 0TⅡER CIVIL REGISTRY SERVICES

1. Endorsement of Documents to National Statistics Office (NSO)2. E;arly Endorsement of Documents to National Statistics Office3. Issuance of Civil Registry Documents on Security Paper (SECPA)4. Supplemental Report

Ordinance No 27Scrics of 2013

of 121

P150.00P150.00P150.00P150.00

SECTION 144. TIME OF PAYMENT. The fees shall be paid to the City Treasurer, upon orderofpayment issued by the City Civil Registrar, before the release ofthe document.

SECTION 145, EXEMPTION. The herein prescribed fees shall not be collected oncertification/certified copies of documents for official use at the request of a court or govemment

office.

SECT10N 146. DIRECTIONAL SIGN/BILBOARDS(MINI),ADVERTISING WAITNGSHEDS, ADVERTISING BILLBOARDS, COMMIJNITY BILLBOARDS AUTHORIZEDFOR ELASE. Thc Ciけ Govemment of Marikina hcrcby authorizcs thc lease of selectedbillboards, 、vaiting sheds, and advcrtising billboards to commercial, business, industHal,

educational and other establishents and institution opcrating、 vithin and outside Marikina City

at the rates prescribed hereunder ψ4sρ′′Ordi“α″

“

fVα ftt S2θf〃

a)Directional Signs/Billboards(mini)

Mini‐ Directional Signs(1 20m x 030m)

b) やVaiting Sheds

11luminated Panel(1 00m X 1 50m)

P7,50000/pancl per year

P5,00000/pancl for 6mos

Overhead(90m x 3 00m) P5,00000/panel for 6mosCommunity Blllboards(Singlc Face)2 40m x2 40m P5,00000/mollthAdvertising Billboards four panel (3.70m x 3.70m) P7,500.00/panel/mo.Advertising Billboards (Big Single Face)4.80m x 4.8OmP 10,0000.00/monthAdvertisements by means of placards, per square meier or fraction thereof....l3.50Advertisements for business or profession by means of slides in moviehouses ortheaters payable by owners ofmoviehouses , theaters, annually...... ...... . .. 150.00Advertisements for business or profession by means oOf film exhibition payable byownersoroperatorsofmoviehouses,ortheaters,annually...............l,200.00

In addition to the fees provided under items 1) and 2) of this section,for the use of

・̈…・̈・……・1500electric neon lights in billboards, pr square meter or fraction thereof,

1) MaSS diSplay ofsigns Tax pcr quarter

Froln 100 to 250 display signs_.… … … … … … … … … … … … … … …450.00Fron1 251 to 500 display signs = … … … … … … … … … … …・̈・… … … …67500Fron1 501 to 750 display signs _ .̈¨ .¨ .¨・… … … … … … … … …・̈・…82500From 751 to l,000 display signs… … … … … … …・……… … … … … … 1,05000Forlmore than l,000 display signs… … ….¨ .… … … … … … … … … …… ・2,25000

j)Advertisements by means of vchicles,ballons,kitcs,etc

Pcr day or fraction thcreo■ …… …………………… …… ……… …… ……… ………… 6000Per、veek or fraction therco■ _… ………… … … …… …………………………… …………90.00Per rnonth or iaction thcrco■ … … … … … … … … … … …・̈ … … … …・… 12000

k) Advertisements by means of promotional sales (house to house), per day per

ｃ＞

の

ｅ＞

Ｄ

Ｄ

　

り

MAYOR'S

pcrson 75000/

V

94


SECTION 147. TII\tfr,OF PAYMENT. The annual fee imposed in this Chapter shall be paid tothe City Treasurer before the advertisernent, sign, sipboard or billboard is displayed ordistributed or at such other times as may be determined by regulation and renewable on or beforeJanuary twenty (20) of each year.

SECTION 148. REQUIREN{ENTS. Any person desiring to display signs, signboards,billboards, or advertisement shall file an application with the Business Permits and LicenseOflice on the required form together witl the approved sign permit issued by the City Engineer.

SECTION 149. IMPOSITION OF FEES. Aly person, natural or juridical who uses or occupiesany building or structue or who shall keep or store at his place of business or any place inMarikina, or transport or convey over the streets of Marikina any flammable, explosive, orhighly combustible materials, shall first secure a permit from City Fire Marshal in coordination

-\_.. with the City Engineer and Chief of City Transportation Management and Development Office(CTMDO), and pay the corresponding annual fees thereofas follows:

Authoritv Havins Jurisdiction:

1. Construction, Installation & Storage City Engineer in coordination withthe City Fire Marshal

2. Transportation/Conveyance - CTMDO in coordination with the CityFire Marshal

a) For the use or occupancy ofbuildings, structures, facilities, or their premises including theinstallation offire protection and fire safety equipments:

1) Assembly buildings such as leisure's, theaters, auditoriums, cockpits, grand-stands,boxing arenas, conventions halls, concert halls, race tracks, sports complexes, and thelike... ... p3oo.oo

2) Educationavinstitutional buildings such as schools, universities, hospitals, nurseryand kindergarten school, day care centers, civic centers, and the like. .. . . .

p200.00

5) Amusement places, such as night clubs, sauna and bath houses, pub houses,beer houses, bar, cocktail, lounges etc... p300.00

disco

P75.IXl

7) Lessors of real property, per unit, and hotels, pension inns, motels, boardinghouses, per unit/chamber/room. . p75.00

b)StOrage o∝upancies

l)LШberyards… ……………………………………

3権鷺駆出出柵よ蹴増げキ||4)PなЦng garage… …… ………………… …………………5)COld Storage… ………………………………………6)Grains and fOods… …………………………………7)otherS … ……… … ……………………………………

P75.lXl

P31Xl.IXl

P225。 CXl

P150.IXl

P150.00P225.∞P150。∞

P75。 CXl ´

仲

3)Industriavcommercial buildings or establishments, retailers/wholesalers, importers,exporters, manufacturers, producers, assemblers, distillers, and compounder,

P300.00

95

4) Others

d) For storage handling and/or use/installation and cotrveyince of combustible materials,flammable liquids and gases.

d. I For Storage of flammable liquidVliquefied Petroleum Gas and other compressed gas:

1) over 20 to 50 gals. of water capacity... P60.002) over 50 to 100 gals. of water capacity P80.00

c) Processing ofbuildings plans1) Residential2) Commercial.3) Industrial.

3) over 100 to 200 gals. of water capacity4) over 200 to 300 gals. of water capacity5) over 300 to 500 gals. of water capacity

1)20 kgto 100 kg

2)over 100 kgto 400 kg

3)over 400 kg to 2,000 kg

4)over 2,000 kgto 4,000 kg

5)over 4,000 kgto 20,000 kg

6)over 20,000 kg


P75.00P150.IXl

P150.IXl

P75.∞

PlCXl.∞

P120.IXl

P160.CXl

6)For every additiona1 100 gals ofwater capacity in cxcess of500 gals 60 00

d2For Storage ofCombustibic Solids

P3000P4500Pl12 00P22400P33300P45000

d.3 For Installation of Flammable Liquids, LPG and Compressed Gas Systemsa. Gases exceeding 454 liters water capacity P30000

for every additional 100 liters or fraction in excess of454 liters P75.00

b. Flammable liquids in above ground & underground tanks P500.00

d.4 For Transportation and/or conveyance of flammable and/or combustiblematerials, explosive by means of motor or other means of transportation

d.4.1 For every cargo truckVother vehicle with a load P50000capacity not exceeding 500 gal. of flammable liquids

For every additional 100 gallons p50.00

d.4.2 For every cargo trucks/other vehicle with a load P30000capacity of not exceeding 500kg ofexplosives and./orcombustible materials including Hazardous Materials.Foreveryadditional 100kg p50.00

SECTION 150. TIME OF PAYMENT. The fees imposed in this Article shall be paid to the CityTreasurer within thirty (30) days after the inspection has been conducted for the purpose ofsecuring a permit.

SECTION 151. ADMINISTRATIVE PRovISIoNs. The ciry Fire Marshal, in coordinationwith the City Engineer, shall have the supervision over the location and manner of storing andtransporting flammable, explosive, and combustible materials, and installing gas system orcooking appliances in Marikina, subject to the rules and regulations on fire frevention andprote_ction. If in his judgrrent, the location or manner of storing such matirials, and theinstallation of the gas system or cooking appliances are impropei and would serye as firehazards, he shall issue an order to the owner/administrator olthe building so that appropriatemeasures can be undertaken with respect to proper storage and care within twenty-four (24)hours fiom receipt ofthe order. .

96


a. No permit shall be issued for the Storage and Conveyance and handling of Flammable .,.^liquids, explosives, gun powder and other similar Hazardous Materials without first ,,'securing a PermiVClearance from the OIfice of the City Fire Marshal and otherGovemment agencies concerned having jurisdiction with regards to handling andconveyance of said materials.

b. Any building or structure which is declared by the City Engineer/City Fire Marshalas a fire hazard to adjoining establishments shall be removed or renovated inaccordance with the applicable rules and regulations within thirty (30) days fromreceipt of the order from the City Engineer or City Fire. Marshal, for buildings, whoseassessed value does not exceed five thousand pesos (P5,000.00). for buildings whoseassessed value exceed in the above value the order shall be carried out within sixty (60)days.

c. Unless otherwise provided by this Code and other existing ordinances theinspection shall be conducted annually before the granting ofthe permit therefore.

SECTION 152. APPLICATION. There is hereby imposed on every person who desires tooccupy a space and/or stall in the Marikina Public Market's market rental fees.

SECTION 153. RENTAL FEES. Monthly rental fees shall be collected from stallholderseffective upon signing of the Contract oflease according to the following rater per square meterper month.

I.FISⅡ

SECT10N RATES FOR TllL WET SECT10N

AREA FRCDNTCORNER

FRONT STALL INSDE CORNER

1,912.68 2,185。 922,13.43 2,960.10

2,14.35 3,580.96

2,277.00 3,916。 44う

ん 1,958.37 3,051.18うる 2,368.08 3,691.93う乙 2■69.44 4,007.52う‘ 2,865.37 4,849.09

14 3,857.24 2,096.05 3,857.2314 5,124.61

」ィ

ギ

h

V

H.CHICKENSECr10N RATES FOR TⅡE WET SECT10N

AREA FRONTCORNER

FRONT STALL INSIDE CORNER

2,003.76うん 2,550.24

121 2,534.75 3,195,39121 2,C194.84 2,641.3214 2,231.46 2,777.9414 2,700.07 3,055,7314 3,361.3017 2,000.76

17 2,18.2917 2,424.55

97

側 na― No 27Sedes oF 2013Par 97 of 121

IIL MEATSECT10N NEW RATESAREA FRONT CORNER FRCINT STALL INSIDE CORNER

14 1・730.52 2,185.92

14 1“7.14 2●22.“

14 2,003.76 2,459。 16

14 2,424.55 2.310.26

14 2259。23

15 3●52.12 2,094.84 2231.46

15 4,98.“ 2231.46 2,700.07

15 2534.75

Ⅳ .VECETABLE SECT10N4 4,Cb3.06 2,914.“ 3,33344 4川 .20 3,415,m 3.91234

4 3●26.62

4 4,133.19

V.GROCERY SECT10N4 1,912.68 2,704.40

4 2■ 1434 2“5.77

4 2231.46 2,975。2845 3,005.64 2,094.84 2,459.1`

45 3,278L38 2534.75 2,975."

ψ

‐

RATES FOR TⅡ E DRY G00DS AND SPECIAL STALL

一♂

VI.F00DSECTICDN NEW M‐ SAREA FRONT CORNER FRONT STALL INSIDE CORNER STALL

6 5。146.02 3597.66 3,87Q906 622531 3,005。64 4,683.03

6 3,636.82 5,146.02

VII.FRIIrr SECT10N

4 4,053.06 3,415。m4 4,904.20 4,131。 99

画ｍ

Ｌ

Ｆ

Ｆ

NEVy RATES

AREA FRONTCORNER 蝉̈

FRONT STALL INSIEDE

CORNER4 2,203.19 1,472.24 1』81.27 1,7∬.81

4 3,9446 2,9024 2,901.66

4 3,014.13

6 220&1971 2,613338875 5,018.48

10 8,486.18

10 5521.131292 6.724.99

98

V

Ordinance No. 27Series of 2013

SECONDARYSPEC:AL

STALLS

NEW RATES

AREA INS:DE

CORNERlNS:DE

STALL

OUTSiDECORNER

OUTSiDESTALL

561 2,060.86

561 2,128.99

594 2,182.10

6 2,204.52

609 2,311.15 2,237.20

627 2,379.46 2,303.32

891 3,717.89

9 3,552.12

915 3,819.67 3,611.32

942 3,932.37 3,717.89

1119 ●671.27

SECTION 154, SPECIAT srALLS. All special stalls except the regular, front, inside comer,and front comer stalls shall be subject ofan award to those who can best offer with appropriatenature ofbusiness. special stalls shall be re-subdivided with measurement as follows:

a PHmary Special Stalls ‐

(SS‐ ltO SS‐7)

b Sccond Special Stalis ‐

(SS‐ 8to SS_21)

c First Floor Sta‖

d. Third Floor Special Stalle. Stock Rooms :

those fronting M. Cruz Street3mx4m

those fronting the first alley parallel to M. Cruz2m x3m

‐ those fronting W Paz

(2stalls Ⅲth an area of72m2)

FЮnting M Cnlzttde(lvlth an area of24 5m2)

Fronting Kap VenciOng(wih an area of39 01虚)

with an area of 647 .475nA3 rooms located undemeath the stairs at the firstfloor and 1 room located at the 2nd Floor ofthedry goods section

SPECIAL STALLS hTEW RATES

PawnshopAmusement at 3'd FloorRestaurant fronting W. PazHardware fronting Kap. VenciongRestaurant fronting W. Paz

P13■88.76

P91,204.39

P48,575.52

P16,579.04

P49,183.20

′ぜ

FRONTCORNER

:NSiDE

CORNER

V

99


V

SECT10N 155。 DllE DA‐ OF PAYNIENT OF RENTAL Rental fees shali be paid on or

before thirtieth(30・)day Of the month Rental fees pald afbr the said date shali be sutteCt tOpayment oftwenty ive percent(25%)surCharge

SECT10N 156.MANINER OF AWARDING Awarding and assigning of stalis to applicantsshali be done by drawlng oflots

SECT10N 157. G00DWILL MONEY The goodwill money of twcnサ ThOusand Pesos

(P20,00000)shall be paid immediately upon receipt ofthe a、 vard and signing ofthe contract of

leasc lt shall be collected once frOnl the applicant and is not reiinbursable lf there will be a

transfer of五 ghts wlthin the effect市 ■y of the■ rst three(3)year COntract such transfcrcc is

excmpted“ m paンment ofthe good輛 1l monw HOwever,any ttansfcr of Hghts tO another attr

the flrst conmct lcase,that transferec will hrave to pay the goOdw11l money ln cases oftransfer

by succession the heirs are likeM4se exempted fronl panent Ofgoodw11l moncy

REGULAR/PRIRIIARY&SECONDARY SPECIAL STALL G00DWILL FOR SPECIAL STALL24 SQ.M.ABOVE AREA

STORE R00MS NEW RATES

W. Paz EntranceM. Cruz entranceVenciong Street2'd Floor

Pl,472.30

Pl,592.61

Pl,705.32

P6,748.02

Good、Ⅶll Money ―

Transfer ofRIghts _

ELECTRICAL BILL RATES:

1‐20kwh used ‐

21‐50kwh used ‐

51 up kwh used ‐

WAttR BILL RATES:

First 10cu m ‐ P40100

Succeeding consumption multiply by 31.17 plus maintenance service charge ofsix pesos (P6.00), environmental charge of welve (12%o), total basic plus totalextra charge multiply by twelve (12%o) percent e-vat equals to the total bill.

SECTION 158. UNSETTLED WATER AND ELECTRIC BILL OF A STALLHOLDERS. Echstatement of account for monthly.water and electric bill shall be served to the stallholder everytwenty fifth (256) day of the monti\. Non-payment by stallholder of his water and electric bill forany given period shall vest authority in the City Govemment through the Office of the CityMarket Administrator to disconnect and cut-off the water or electrical line of the stall of suchdelinquent payer. Upon full payment ofhis rearranges, the delinquent stallholder shall be issuedthe necessary certification by the City Treasurer's Office which maybe then used to apply withthe Office of the Market Administrator for reconnection of his water and electric line. Areconnection fee of two Hundred (P200.00) Pesos shall be charge to the stallholder. :--

"fo

P20,00000P20,00000

P850/k、lh

P950ノk37h

Pl1 507klvh

夢鮮:註難搬l

100

0rdinancc No 27SeHes of 2013 of 121

SECII10N 159.ヽいRKET CLEARANCE AND NIARKET CER羽『

ICATION AH marketestabushments and stalヽ in publc markets and talipapas/satenite markas shall be requlred to

sccure clearan∝ Oom the OfFlce ofthe City Market,as a rcquislte to the口 mung/applic“ onnew and renewal ofthe business license

Clearance and Certification Fee P5000

SECT10N 160 NIA― T VENDORS IDENTIFICAT10N CARD All vendors and helpers OfpHvate and public markets wlthln the City of卜価 kina are requlred to have a Marketldentiflcatlon Card as per Ordlnance No 104,S2007,includlng the Mobile Vendors as per

Ordlnance No 04,S2011

Identiflcatlon Card Fee ― P7500

V

α力″ R"“rara″ F裕=

Marlkina Public Market Function Hall Rental Rate(Ord No 47,S2010)‐

Kap Venciong cor P Burgos Sta Elena Area for Promotional Activiy ‐

(aS per ordinance No 102,Sedes of2007)

Kap Venciong cor P Burgos Sta Elena Area for N町 or Events&Extra ‐

Ordinary Activijcs(aS per ordinan∝ No 102,S2007)

For Shootlng or Taping Musical or Band Conccrts and Other Amusement‐

Or Entertalnment Acti宙ty rate(as per Ord No 147,S2007)

For Shooting(Foreign)For Shooting(L∝81)

Installation of Streatners wlthin the Marllona Public Market

(aS per ordinance No 149,SeHes of2007)

P75000/hr

Pl,00000,遠y

2mx3m area

P5,00000/day

P3,000:00/day

P20;剛.∞

P10,CXXl.IXD

‐ P50000/moper strealner

P10000/en"P5000/entyP3000/entry

P3000/for the 18`2hrs

P10.00/hr

P3000/for the 131 2hrs

P1000/hrP1000/for the 131 2hr

P5。CXl

P1000/day(Asper Od l17,S2007)´

稗

P10000/monthP20000/monthP40000/month

Wall Space Rental rates per sq.m. (at the entrances, stairways & aisles ofdry goods section)(as per Ordinance No. l2l, Series of2006)

- for Public Market Stallholder- for Business operating outside public market- for any advertiser with business operating outside the city

For the Use of Cold Storage F'acility per kilo of meat, fish and chicken(As per Ordinance No. 64, S.201 1)

P2.IIC1/k1/day

SECTION 161. PARKING CHARGES. All delivery service vehicles entering designated entrypoints within the Marikina Public Market Zone shall be charge an entrance/ionveyance fee aifollows: (as per Ordinance No. 116, Seriesof2007)

a. Six (6) to Ten (10) Wheeler Truckb. Elf size/vanc. Jeepney/Ivlulti-Cab Typed. Private Vehicle Parking Fee

succeeding fee per houre Four-Wheeled Vehiclessucceeding fee per hour

f Motorcycle Parking Feesucceeding fee per hour

g.Two-Wheeled hand trucks (for porters)

101

Ordinance No 27Scrles of 2013

of 121

FACILITIES

SECTION 162. RATE OF CHARGES. The City Treasurer through the appropriate offrcc(s)shall collect the required fee imposed under this Section before any person can use existingrecreational facilities;

MARIKINA SPORTS CENTER (MSP)

1. Admission Entrance Fee- P10.00

Private Schools or educational institutions and combative sports club (e.g. "taekwando" and"amis") that avail of the facilities ofthe Marikina Sports Center in the conduct of physicaleducation classes, training and other instructional activities shall be required to pay Five Pesos(P5.00) per student or club member, exclusive of the charges for the use of the Center'sfacilities This P5 00 fce shall served as gate admission fee and individual service chargesfor the student or club member. This particular provision shall be specified in all contracts to beexecuted with private schools and combative sports clubs intending to use any facility of theMarikina Sports Center."

DGMPTION;

a) Commercial entities, organizations, or associations or educational institutionsthat has entered into special arrangement or contract with the City Govemment andpaid fees and charges for the exclusive use of venue for sports competition andtournaments, charitable purposes, or for such other similar use;

b) Athletes, whether local or foreign, sponsored by govemment sports organizationswho are to use the facilities of the Sports Center for training in preparation fornational meets, intemational, and regional sports competition;

c) Physically handicapped persons.

SPORTS FACILITIES

NEW RATES

Rate/hour(day) Rate/hour(day)

(6:00a m‐6:00p m) (6:00p m_12:00 m n)

A. Basketball court (Gym)-Open Basketball court

B. Badminton court

C. Table Tennis Court

D. Volleyball Court

E. Lawn Tennis

F. Swimming Pool

f.l Night Time

G. Sepak Takraw

50.00/person fOr 3 and a hJfhOurs,ie,

8:00am t011:30a m/1:00 pin t0 4:30 pin

P60.00/perso■ from 5:30 to 9:30 pm

P5η、CXl

150.00

150.00

P10000

P15alXl

P150.00

P81Xl.∞

P2CXl.IXl

P20LCXl

P15000

P2CXl.IXl

P21Xl.IXl

や

10000 15000

102

H. Running Track (2 lanes) 500.00

I. Boxing Ring Set e boxe.' e4. serl 500.00

J. Soccer Field

Jl. Withzs% Special Lights OnJ2. With 50% Special Lights onJ3. With 75% Special Lights OnJ4. With 100% Special Lights On

SEMI‐EXCLUSIVE USE OF SPORTS FACILITIES

Weekly toumallnents and other sttid CVent ‐Regular rate x 200%

to be handled not more than 4brs

beyond 4 hours ‐rates for exclusive use shall

be appl"d(prO rata basお)

RATES FOR THE EXCLUSIVE USE OF SPORTS FACLITIES(for an 8hour useヽ

llEW M羽ES

a Basketball Col威 (Gンm) P2591XXl.IXlb Swmming Pool P 25rЮ Ю・Ixl

c Oval,Open Courls,Football Field P 25コ ЮOCXl

d■awn Tentus P2,00000

c BadmintOn Cowt P5,00000

l Table T輸 s P5,00QIXlg Sepak Tttw P4,00000

RATES OF FEES FOR THE EXCLUSIVE USE OF MSP FACILITIES(for an 8 hour usc)

И.F●7・身χο7ar occ偲ゎぉ Ploo,oo0 00(COmpany Amiversaies,Concerts,Video Film PrOduction(COmmercials)

Also included are the fol10宙 ng:

(Oval&F∞tball■ eld,Lawn Tennis,BadmintOn Areち Sepak Takraw,Table Tentus,Grandstand,Outdoor Courts)

aF●7・ン7ル0乃物 P/a″″ο′ゎ″βο″〃″ο″のBI Basketball Gンmnasiuln P50,00000B2Swimming P∞ l P50,00000

q Bω″/arン。″放 ″ts/Occasim H,20000

0 Rates on Set‐UP/Preparatlons for Specia1 0ccasions/Acti宙 ties P2,50000/hrO RateS fOre対 m hours ofexclus市e use on Specia1 0ccaslons 12,50000/hr0 0Ⅷ RS

a Boxing RIng Set P3,00000/dayb Athieucs'Eqdpment cavelin,Discus,ShOt Put)P10000/iteWdayc Starting Pist01(宙 th 20pcs plstOI Cup) P15000/day _

♂

Ordillancc No 27Sedes of 2013 of 121

1,00000

60000

2,00000/hr

3,00000/hr4,00000/hr5,00000/hr

V

103

d. Stopwatche. Elecfronic Scoreboardf Industrial Fang. Sound Systemh. Table & Chairs Set (ltable & 4 chairs)

o Rental/Lease of Portable Metal Barricadeso MSP Billiard Table (exclusive use 2 tables)

For Walk-ln Rateo Rental/Lease of Booth at MSP Food CourVCanteeno Rental of MSP Conference Room 1

o Rental of MSP Conference Room 2o Rental of MSP Conferenc€ Room 3

o MSP Massage RoomSaunaPackage (Massage & Sauna)

. Rental ofsteel Cabinet/Locker DailyWeekly BasisMonthly Basis

. MSP Bleachers East GrandstandFor West Grandstand

o MSP Pocket Parks{Playgroundo Use of Old Lobby (exclusive use/whole floor)

Walk-In Rate (per lO0sqm,tr)(with electricity per l0Osqm/hr)

o For the Use of Sound System

Ordinancc No 27Serles of 2013 of 121

P50001巡t/day

P150000/hrP10000/unlt/day

P3,000 00 for 8hrs

P5000/day

P5000/12hrs/pc

Pl,50000/8brs

P5000/絋 ble/hr

P6,00000/moPl,20000/8hrs

P80000/hrs

P80000/hrs

P20000/sqinP20000/hrP40000/hr

P1000/dayP5000/dayP20000P20000/hrP40000/hr

P20000/4hrs

P15,00000/8hrsP10000P13000

V

Package ofAudio Equipments w/4ヽ ■crophones&2 Speakers P5,00000For every additiona1 2 power spcakers Pl,ooo oo

O Walk‐In Ratc(per loosqm/hr) Plo0 00(Wlth electHcity per 100sqm77hrl P130 00

o Utility ChargesFor the first 20KWH to not over 30KWHFor 31KWH to not over 50KWH5IKWH and up

o Water Billing/CostFor the first l0cu. m. to not over 20 cu. mFor 2l cu. m to not over 30cu. mFor 31 cu. m and above

P850P950Pl1 50

P1300P1400P1500

LEASE OR RENTAL OF AVAILABLE SPACES OR FACILITIES IN THE PREMISES OFⅧ NIARIKINA SPORTS PARK (MSP)BY PRIVATE ENTITIES FOR THERADVERTISNG A31D PROMOTIONAL ACTIVI「 IES(As per Ordinance No 12,S2012)

S,αcグFcct‖"

Rα″′`″

ルb″″

P3,00000/panel

P80000/panel

(a) West fagade along Shoe Aven ue, 12ft. x 80 ft/panelTarpaulin with Framing

(b) Fence along Capt. Venciong & Sumulong Highway5ft. x 8fl/panel - Tarpaulin mounted on fences

(c)Facades ofヽ 1“kna SpOrts Buildng 50食 x60食 DЮp_Down Mesh P25,000000(Direct PHnt)

V

104

(llD RoofTop,8食 x200■ (apprOx) P15,00000

(1)OVerhead,SⅢ mming Pool Area,80x4n/panel or 9■ x3食 banner P500 00/pmelTttpaulin Ⅲth Framing/Sticker on Cintra Board

(d)East&West Bleaches facing the Oval Sticker― Wrap

(C)OVerhead,East&West Bleachers,8食 x4食 /pandTarpaulin wlth Frarning/Sticker on Cinta

(O SCOrebOard facing the Oval,20食 x20"panel,Sticker― Wrap

(D Innatable/RC blimps,20■ x10■ (apprOX)On the GrOundOva1/Water Tank

0)OVerhead,badminton Co血 Area 8食 x4食 paneyttatne

Tarpaulin輌th Fratning/Sucker On Cintra Board

(k)Stalrs,Badminton Col耐 ,Sticker Wrap

(1)Stairs,Badminton Court,Drop‐ DoぃWPttition Ads Tarpaulin

(m)Entrance Arc(beSide sports Complex New BulldingD

(n10Verhead East Enmnce,50x8食 pane1/frame


P5,00000/panel

P,0000/panel

P10,00000′ Tanel

P5,00000

P50000/panel

Pl,00000/panel

P50000/panel

P5,00000/panel

Pl,00000/panel

V

Tarpaulin with Framing

Note: The rental or lease shall be covered by a contract or memorandum of agreement (MOA)that includes the amount of rental or lease, the duration of the contract, and the specific place orfacility in the Marikina Sports Park (l,lSP) to be rented or leased.

FEES FOR NIADЛENANCE&UTILITY FEES(fOr di Clientde輛 th approved 100%彙 ee use ofMSP)

a. Entrance Feeb. Swimming Poolc. Basketball Gymd. Badminton Courts (1,2 &3)e. Table Tennis Areaf Lawn Tennis Courtg. Sepak Takaw Courtsh. Conference Roomi. Per Floor of MSP Sports Buildingj. For Sportfest

(fOrthC use OfOval,Track&Field,Outside Baskctball&Volleyball Courts,West&eastGrandstandu

LEASE OF COヽ6個RCIAL SPACES AT Ⅷ GROUND FL00R OF THE EAST BUILDINGOF THE NIARIKINA SPORTS PARK(as per Ord No 15,S2010)

P10.O0/headP3,000.00P3,000.00P750.00P900.00P300.00P600.00P180.00P2,250.00P3,000.00

Spacc No/s

lE,2E,3E,4E,5E,6E,7E,8E,9E10E,HE,12E,13E&22E

14E,15E,16E&17E

18E,19E,20Eとを21E

Monthiv Rental

P40000/sq m

P45000/sqin

P50000/sq m

イが

105

Ordinance No. 27' Series of 2013

of 121

A basic good will money in the amount of ONE THOUSAND PESOS (P 1,000.00)per squaremeter shall be requiredfrom lease applicants ofEast Building to be paid in full upon approval ofthe lease contract.

Note: the above monlhly rutes shall apply only during the Jhst year ol rental / lease andsubsequent thereta, the lollowing rate of increose shall be applied monthly as follows: (as perOrd. Na 35,5.2005)

LEASE OF COMMERCIAL SPACES AT THE GROUI\D FLOOR OF THE WDSTBIIILDING OF THE MARIKINA SPORTS PARK

Area

30 sq.m.30 sq.m.45 sq.m.30 sq.m.12 sq.m.45 sq.m.30 sq.m.

P 1,100.00 / sq.m.Three percent (37o) increase;Five percent (5%) increase;Five percent (5%) increase; andFive percent (5%) inerease.

A basic good will money in the amount of ONE HWDRED THOUSAND PESOS (P100,000.00)shall be required from lease applicants of ll/est Building to be paid in full upon approval of thelease contract.

SECTION 163, A Fifty Percent (50%) discount shall be granted to the Katipunan ng KabataanMembers on the payment of fees for the use of certain facilities of the Marikina Sports Center.(Ordinance No. 240, Series of 2000 as Amended Ordinance No. I 1, Series of 2001 )

SECTION 164. A Senior Citizens and the Office of Senior Citizens Affairs shall be grantedFifly Percent (50%) discount on the payment of fees for the use of cerlain facilities of theMarikina Sports Park.

RATES OF FEES

I.KAPIIAN MOY(SentrOng Pangkultura)(as per ordinance No 69,S2007)

a Bulwagang Bayani … ………… …………… …………… ……P15,000 00 cFOr tt fstfOur(4)hourS)

CWlth alr_conditio■ chdrs,tables&sound system)… addl● onal Pl,00000/hr fOr every su∝ eeding hour

Stall No

Stall No l

Stall No 2

Stall No 3

Stall No 4

Stall No 5

Stall No 6

Stall No 7

V

a) First yearb) Second yearc) Third yeard) Fourth yeare) Fifth year

o Video/FilmProductionFor every succeeding hours

P2C19囲.lXD(fOr the irst Four(4)hourS)

Pl,lXXloCXl

o Photo Shoot............ ....,......5fi).fi)/ houro For every additional electrical equipment........S0.ffi/houder item

--dF,

106

0rdinance No 27SeHes of 2013 of 121

b Pa●o(as per TOunsm Code)… … ……… …… ……… P3,000 00KfOrthe frst four(4)hourS)

キfor every succeedlng hour ̈… … … … … …P50000摯videO Production … … … … … … … … … … 3,50000(fOr dlc trst four(4)hourS)

'Photo Shot."..“ “̈̈ “̈“●●●●̈"“ ¨̈ ●●●“"¨51Xl.00/hour奮Additional Electrical Equlpments.“ “...・ “̈ 5̈CXl.00/per item

c Lobby Area(aS PCr TOunsm Codc)… ……………………P2,00000/day

d Use ofLCD ProJector(aS pcr To面sm Codc)……… P2,50000(fOr th缶、t Four(4)hom)

キfor every succeedlng hour … … … … 20000

ルs`″α′″パ sЙ口〃b`″αaσ ο″α`F′

"ω“ノκJ S`裂塑 "ι

“Is.И Jθ%あ″″′卿

"ι″′脅ο″―

r…″あり ″2Sr bι ψ“

″な′″α′f“ 乃′αた″′″な′彰rrra″ι″″″α″Jzg bα Faz“ 鍋″ο r2H″ι

`お力̈″`ル “

″ 勧`C″

Gν`“

″`″

r resιハκs″ι′rgn′ ゎあψ ″ν″。″οα″ο`ノ

α72y″Sι″αrjO″ 1/″

`αο′′ν′夕わらι力ι″おιsra夕ぉ力″ ′οら

`εο′″αッわ′のツ,“ο″おα′あ′た

滋teres4

1L WORLD OF BU口rERFLIES

a Admission Fees(aS per Tounsm Code)

al Tounst/Visitors … …………………………… ………… …………………………P4000a2 Smdents/Residents or Senior Ciizcns OfMarlklna … … … ……2000a3 P五vilege Card H01der …… … …… … …… …… …… freC for one tlme use only

b Rental Fees forthe PHvate Use ofthe follo宙 ng:

bl Garden(as pcr Ord 68,S2007)… … … … … … … … … … … …P8,00000for every succeedng hour … … … … … … … … … : ̈ P500.00

b2Functlon Room(aS per TOwism Codc).… …… … …‐3,00000(fOr the ttt four(oh∝ド)

for every succcedlng hour ̈ ̈… … … … … … … … 50000b3.Function Room with Lobby… ……… ..・・……。:.… ..4,∞Qmf。.the ir"fOur 14J hourS)

for every succeeding hour..¨ ¨̈ “̈ ●̈●●̈“●̈●̈ ●̈●●1■】■00

c Snack Bar/F∞ d Kiosk Outside(as per TOunsm COdc)… :… … P10,00000/mo

d Food●osk lnside(aS per Tounsm code)… … ………………… …6,00000/mo

e Vldeo/F■ m/TV Sh00t(as per TOunsm Code)… …………………6,00000/max of8hrs

l Use ofAudio/Vldeo/Recorder(traiings)(as per TO面 sm Code)… 3,00000

g.PhOtO ShOol.“ ...¨ .̈¨ ●̈●““̈ “̈““"¨ ●̈ ●̈̈ ¨̈“̈"¨ “̈●P50000/hour

h.Additional Electrical Equipment to be used during events.¨。P3∞』Юtttem

Rι

“″α″οぉ s力α″bο ″α″ο″α`卜嗅 cο

"喝r“t“″″"ι

“ふИ

"%あ″′η

“̀″

r″ο″‐

「申あらり ″なrb`ψο″″ιSe″

“

′ο″ 動ιαた″′″2sr sι rrJa rル ″″″α″″g bα′α″“

r″。の

筋協携鶴″L%γ ttγ脇鵬稔甕窃昭νtthc

げ

107


]I TEATRO PIARIKINA

a Revcnuc Generating Events(playS,COncens,paid seminars ctc)[as per TOunsm Codcl

al Gda Show olonday‐ Thursday)… ………………P20,00000(For thc rlrst threc(3)hourS)

for every succecang Hour _ ̈ _ … … … … … … … … … … … 5,00000

a2Cala Show(FHday‐ Sunda"………………………P25,000 00 ⑩ herstttc(3)ho幅 )

for every succeedng hour … … … … … … … … … … … … … 5,00000

a3Matlnee Show(Monday‐ Thursday)… ……………P15,00000(fOrhe tt hee(3)hourSu

for eve■/succecdng hour … … … … … … … … … … … … … …3,00000

a4Matlnee Show(FHday‐ Sunday)… ……………… P20,00000(fOrthc m“ d囀 (3)hourS)

for every succeeding hour … … … … … … … … … … … … … … 3,00000

b Non‐Revenuc Generating Events(as per T面 Sm Code)

bl Graduatlon,Prayer Rallies etc _ ̈ ̈ ̈ …̈ …P15,00000(fOr the rst three(3)hourS)

for every succeedng hour … … … … … … … … … … … … 3,00000

c Rental Fees for the PHvate Use ofthe follo宙 ng:(as per TOunsm Code)

cl Lobby Area(specid詢熙 tions)… …………………P10,00000(fOrthe rst hcc(3)holc)

for every succceding hOur … … … … … … … … … …Pl,000.00

●2.Lobby(eXhibit area)。 ¨̈ ¨̈・・・̈・̈ ・̈¨̈ ¨̈ ¨̈・・̈・・P7,α】)00/day lmin.Of3 daysImonthly rent wlthout air→ ondition… ………………………… P10,00000

c3Lobby&Orchestra Levd(e血 biS,●畿 sho→ ………… P20,00000/day

“

Orchestral Lvcl only宙 thout stage arca… …………………P17,00000/day

(meCtlngs,seminars and conferenccs)

d Admission Fees(aS per TOⅢ sm COde)

di Cinema Nights… ………………………………………………P5000/head

d2Lakbay Aral Sklts/AVP… … …………………… …… …………………5000/head

d3Regular on‐use shows/plays/conce■ s… …………………………7500/head

d4Use ofthe LCD ProJeCtOr… ………1… …………… P2,50000(fOrぬ e ttt Four(4)holm)

for every succeeding hour " … … … … … … … 20000

d5。 Additional Electricttl Equipment to be used.¨ ¨̈ “。.¨ ¨̈ ¨̈ P5CXl.00/item

Rιse"凛わ″,MaJ/b′ ″αグ′"α ソ″

"ω“ら′耐 Sι勲″"b“お.И jθ%あ″″フの物

“r脅

"_物 bり ″な′レ ψ“

′as`Parわれルι αar″ 2sr sο′′々 ″ο″″〃″″gらαノα″οιルο r2yw′′なうψ″ル ιν′π 動′C″ Gのcttι″′′富′″

`s″′/1gLr rο ′isψ″ον″ ο′ω″οグαη

rasιrpa″0″ J/″θ ααブツ″ わらο力′″お“″夕ぉたグゎらιω″″ッゎ′のツ,〃οFaお α′あ′た

″たresム

ntt SⅡOE MUSEllM

a Tourlsts/Visitos(as per ord No 35,S2009)… ………………P5000bo Students,Residents,Non‐ Residents....¨ "¨“●●●●̈“"●

●̈“̈"P3QIXl

V.DOLL ⅣEUSEU■lE

a Tounsts/7Visitors P5000

Ⅶ DIARIKINA TRADE FAIR

a Rental Fecs… … … … … … … … P2,000 00 or 10%gross sales orwhcheveris hgher per month´

ご

108

▼


Ⅷ DIARIKINA RONDALLA(as per Ord.No。 lCD7,S.2CX14)

al 価ヽ撼na Residents …… … …… … …… …… …… … …P3,000 00 for 3 hoursFor every succeeding hour … … … … … … … … … … … …■,00000

a2 Non‐Mamma Residcnts ̈… … … … … … … … … …P7,000 00 for 3 hours

for every succeedmg hour … … … … … … … … ……1,00000

m LAKBAY ARAL PASSPORT(as per TOurism Code)… …… P15000/head

Ⅸ mTRO pttRIKINA NAMING RIGHTS(fOr Tw。 (2)Years)………P2,000,00000

(as per Tourism Code) (incl. terms & conditions)

X.ⅣLRIKINA POST CARD… …………………………………………………P1000

Ш .Ⅳ

…

NA COFFEE TABLE B00K… …………………………………… Pl,00000

JV♭′ιr 2θ%di幽″″力′助 ″択ω′″″ Sι″"′

G′″″ぉ α〃 P″つなヵ′αJ滅躊′οF ra趨

"%αおοο

“″ヵ′に出 ′グ Xψ M″ r"′

“た。ra″′おS′″わ′α

==““

CIrY HALLPAYPAmG(in frOnt Of“Mankina Post Ofrlce")

A)For Four Whccled Light Vehlcles(asper ord No H2,S2004)

B) For Three-Wheeled Vehicles, Tricycles, Motorcycles, Scooters:

a) First Two (2) Hours of Lessb) Every succeeding hours

a)First Two(2)HourS OfLessb)Every succeeding Hours

a) First Two (2) Hours of Less

b) Every succeeding hours

a) First Two (2) Hours oflessb) Every succeeding Hours

a) First Two (2) Hours of Lessb) Every succeeding hours

a) First Two (2) Hours of Lessb) Every succeeding Hours

P2000P1500/hour

P1000P500/hour

P2000P1500/pcr every 2 hou“

P1000P500/per evcry 2 hours

CENTRAL PARKING AREA(JudiCiary,Police,Bureau ofJall Management&Penology)

A)For Four Wheeled Light Vehiclesi(aS per ord No 71,S2008)

B) For Three-Wheeled Vehicles, Tricycles, Motorcycles, Scooters:

VoSANTOS EXT..EASTERN JOGGING LANE&SKATING RINK

A)For Four Wheeled Light Vchicles(as per ord No 108,S2008)P2000P1500/hour

B) For Two and Three-Wheeled Vehicles (Tricycles, Motorcycles, Scooters):P1000P500/hour

PUBLIC PARKING AREAS (North & South sides of Freedom Park, East & West sides ofShoe Avenue, & In front of the Marikina Post Office) (as per Ord. No. 07, S. 2013)

(A) A fixed rate of Thirty Pesos @hp30.00) is imposed as parking fee for every vehicleparking in areas covered by this Ordinance

ro"

109


FOR EMPLOYEES NORTⅡ PARKING AREA(As per Ordo No.39。 S.2012)

(A) For Four Wheeled Light Vehicle:(a. 1) First Two Hours or Less(a.2) Every Succeeding Hour

P2000P1500

P1000P500

(B) For Three Wheeled Vehicles, Motorcycles, Tricycles, Scooters:(b. 1) For First Two Hours or Less(b.2) Every Succeeding Hour

BARANGAY STA.ELENA(As Der Ordo No.06.S.2013)

For Fourヽ喘ヽeeled Light Vehicles Fixed Rate ofPhp25 00For Three Wheelcd THcyclcs,Motorcycles&Scooters Fixed Rate ofPhp10 00

■lIARIKNA CENTER FOR EXCELENCE(CENTEX)

A In‐HΨSe scminar(Minimutn of 20 persons per class):(aSper ord No H6,S2004)

a) Half-Day Seminar:Charge for Venue and FacilitiesProgram Desigq Facilitation and Materials*if less than 20 persons per class, an additionalshall be added to the cost per head/participant.

b) One-Day Seminar:Charge for Venue and FacilitiesProgram Design, Facilitation and Materials*if less than 20 persons per class, an additionalshall be added to the cost per head/participant.

B. Outside Metro-East, but within Metropolitan Manila

Program Design, Facilitation and MaterialsContingency Cost*if less than 20 persons per class, an additionalshall be added to the cost per head/participant.

C. Outside Metropolitan Manila

Program Design, Facilitation and MaterialsContingency Cost*if less than 20 persons per class, an additionalshall be added to the cost per head,/participant.*i for ovemight stay outside of Metropolitan Manil4the requesting organizations shall be provide lodging forthe training staff and other necessary logistics, andfor locations requiring air on sea travel, the requesting

organization shall provide fares for the aaining staff:

P80000P30000P10000

Pl,50000P50000P15000

P85000/headP2,00000P15000

Pl,00000/head

P3,00000P25000

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Ordinancc No 27SeHes of 2013Page l10 of121

D For use ofthe CI分 EヾEX Venue and Facnties()nly P200 00 per hour

notei Spccial Discolmts shali be granted to the follo宙 ng:

Ⅲ Sister Cities ofMarikina …………………………* Other Local Government Units . . .

* National Govemment Agencies ..

Twenけ (20%)PerCentTen(10%)PerCentFive(5%)PerCent

SECTION 165. RATE OF FEE. The following service charge or user charges shall be collectedquarterly from every person (natural or juridical) engaged in business, occupations or calling orany undertaking in Marikina in accordance with the following schedule:

1. Utility Companies2. Financial Institutions3. Gas Stations without store4. Medical Clinic without Lying-Inns5. LPG Dealers6. Market Stalls (wet & dry except carinderia)7. Media and Communication Facilities8- Warehouse9. Principal / Branch / Sales Offrces10. Service ContractorsI l. Intemet Shops12. Funeral parlors without interment13. Pay Parking Areas14. Carwash15. Car repair / Motor Shops16. Vulcanizing Shops17. Photo Developing18. Food Carts (per cart)19. Casinos20. Circuses / Perya21. Cockpits22. Race Tracks23. Off Track Betting Station24. Sauna / Massage / Spa25. Online Casino26. Gasoline Station with Store27. Hospitals28. Lying-Inn Clinics

29. Learning institutions30. Market Stall Carinderia31. Market - Restaurants32. PUV Terminals / Garage

Per Unit in excess of Ten ( 10) additional33. Film Shootings34. Apartments35. Builders/Building Contractors

RATESP60000/yearly

P60000/ycarlyP60000/yearlyP60000″early

P60000/b7early

P60000/yearlyP60000/yearly


P60000″Carly

P600∞″early

P60000″Carly


P60000″early

P60000″Carly

P60000/b7early

P60000/yearlyP60,00000″early

PlCXl.00/day

P12,00000/yearly

P12,00000/yearly

P6,00000/ycarly

P6,00000/ycarly

P6,00000/yearly

Pl,50000/yearly

P10000ノЪedP10000んed but not

Lessthan P600 00

P200/per student

Pl,50000/yearly

P3,00000/ycarly

P60000/10 umtsだセbelowP5000/umtP10000/dayP60000/面 t

P60000+Pl,Oo0 00Per ProJect W/1n MarlHna

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CHAPTER 33-GARBAGE FEE

lll

Ordinance No. 27Series of 2013Page lll ofl2l

36. Printers / Publishers P12,000.00/yearly37. Groc€ry Stores P6,000.00/yearly38. Supennarkets P12,000.00/yearly39. Funeral Parlor with Intemment P600.00/room40. FoodCatering P12,000.00/yearly41. Malls Administration P3.00/sq.m.

42. Market/Talipapa Administration P3,000.0043. Condominium Administration P600.00/unit44. Mobile Vending Operator P600.00/love,ndors or less

Vendor in excess ofTen (10) additional P50.00/vendor45. Restaurants P3,000.00/yearly46. Carinderia P1,500.00/YearlY

47. Fast Food P6,000.00/yearlY48. Sari-Sari Stores and Bakeries P600.00/yearly

A PAYMENT OF P5.00 PER SQAARE METER BUT NOT LESS THAN P3,000.00 and NORMORE THAN P3O,OOO PER ANNUM FOR THE FOLLOWING ESTABLISHMENTS:

v 1. Amusement Places2. Resorts3. Movie Theaters / Cinemas4. Gymnasiums5. Membership Clubs / Associations6. Reception Halls

A PAYMENT OF PI'O.OO PEN WORXER, PER ANNUM, PLUS P2.OO/SQJI{. BAT NOTLESS THAN P3,(n0.00 and NOT MORE THAN P50,000.N/ANNaM FOR THEFO LLO WI N G MA IIW FA C TU RIN G :

1. Armscor2. Confectionery3. Cigarettes

\, 4. Food5. Shoes6. Garments7. Independent Wholesalers8. Dealers, Distributors9. Re-packers and Retailers

OⅣ

“

ИⅣυ

“

C師咀E郎

l P150 00 per allnunl, per worker but not less than P3,00000 αん′却()rル49云E ERAノVP5αθθaθ夕η Ⅳヽしレ

ン濯

112


THE NAT10NAL WEALTH

SECTION 166. DEFINITION OF NATIONAL WEALTH. All lands of public domains, waters,minerals, coal, petroleum and other mineral oils, all sources of potential energy, fisheries, forestsor timber, wildlife, flora and fauna, and other mineral resourc€s owned by the state are coveredby the definition of National wealth pursuant to Article XII, Section 2 of the PhilippineConstitution.

SECTION 167. AMOUNT OF SHARE OF MARIKINA GOVERNMENT. The City shall havea share of sixty five percent (650/o) of folcy percent (40%) of the gross receipts collection derivedby the national govemment from the preceding calendar year from mining charges, royalties,forestry ?nd fishery charges, and such other taxes, fees, or charges, including related surcharges,interest, fines and from its shares in any co-production, joint venture or production sharingagreement in the utilization and development of the national wealth within its territorialjurisdiction.

SECTION 168, SHARE OF MARIKINA GOVERNMENT FROM ANY GOVERNMENTAGENCY OR GOVERNMENT-OWNED OR CONTROLLED CORPORATION. The Cityshall have a share based on the preceding fiscal year from the proceeds derived by anygovernment agency or govemment owned or controlled corporation engaged in the utilizationand development of the national wealth based the following formula whichever will produce ahigher share for the city.

l. Sixty five percent (65%) of one percent (1%) of the gross receips or sales of the precedingcalendar yeal or

2. Sixty live percent (65%) of forty percent (40olo) of the mining taxes, royalties, forestry andfishery charges and such other taxes, fees or charges, including related surcharges, interests, orfines the government agency or govemment-owned or controlled corporation would have paid ifit were not otherwise exempt.

SHARE

SECTION 169. REMITTANCE OF Tm SHARE OF MARIKINA GOVERNMENT. The shareofthe city shall be released within five (5) days after the end of each quarter by the governmentagency or govemment-owned or controlled corporation engaged in the utilization ofthe nationalwealth to the City Treasurer.

sECTroN 170. EXAMINATION oF BooKS oF ACCOUNTS. The city Treasurer shallexamine the books of accounts of covered national govemment agencies and govemment-ownedor controlled corporation to determine the share of the municipality. It shall be the duty of theagency concerned to facilitate such examination and the remittance of the share to the CityTreasurer on time.

SECTION 171. DEVELOPMENT AND LIVELIHOOD PRoJEcrs. The proceeds from theshare ofthe City pursuant to this Chapter shall be appropriated to finance city development andlivelihood projects. Provided, that at least eight percent (8%) of the proceeds derived from thedevelopment and utilization of hydrothermal, geothermal and other sources of energy shall beapplied solely to lower the cost of electricity of the municipality.

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Ordinance No 27SeHes of 2013Page l13 of 121

REVENUES

SECTION l72.TAX PERIOD AND MANNER OF PAYMENT. Unless otherwise provided inthis Code, the tax period for all local taxes, fees, and charges shall be the calendar year. Such

taxes, fees, and charges may be paid in quarterly installments.

SECTION 173. ACCRUAL OF TAX. Unless otherwise provided in this Code, all taxes, fees

and charges accrue on the first (1"1) day of January ofeach year.

SECTION 174. TIME OF PAYMENT. Unless otherwise, provided in this Code, all taxes, fees,

and charges shall be paid within the first twenty (20) days of January or of each subsequent

quarter as the case maybe. The Sangguniang Panlungsod may, through resolution, extend the

time of payment without penalties for a period of not exceeding six (6) months.

SECTION 175. ST]RCHARGE AND INTEREST ON UNPAID TNGS, FEES OR

CI{ARGES. Unless otherwise provided in this Code, sucharges of twenty five percent (25%)

shall be imposed on the amount of taxes, fees or charges not paid on time and an interest at the

rate of two percenl (2Vo) per month per month of the unpaid taxes, f€es or charges including

surcharges, until such amount is fully paid but in no case shall be the total interest on the unpaid

amount or portion thereof exceed thirty six (36) months.

SECTION 176. INTEREST ON OTHER TINPAID REVENIIES. Where the amount of anyother revenue due to the City, except voluntary contributions or donations is not paid on the date

fixed in this Code, or in the contract, expressed or implied, or upon the occurrence ofthe event.

Which has given rise to its collection, there shall be collecrcd as part ofthe amount an inter€st at

the rate of t'wo Wrcent (2%) per month from the date it is due until it is paid, but in no case shallthe total interest on the unpaid amount or a portion thereofexceed thirty six (36%) months.

SECTION ITI.COLLECTION OF LOCAL REVENUE BY THE CITY TREASURER. Unlessotherwise specified, all city taxes, fees or charges shall be collected by the City Treasurer or hisduly authorized deputy collectors. The City Treasurer or his designated deputies are herebyauthqrized to accept payment of taxes and charges based on previous payment subject toadjustment if found deficient by the officials concerned.

The City Treasurer may desigrrate the Barangay Treasurer as his deputy to collect taxes,fees charges. In case a bond is required for the purposes, the Barangay Treasurer shall pay thepremiums thereon.

SECTION 178. EXAMINATION OF BOOKS OF ACCOUNTS AND PERTINENTRECORDS OF BUSINESS BY THE CITY TREASURER. The City Treasurer may, be himselfor through any of his deputies duly authorized in writing, examine the books of accounts andother pertinent records of any persorL partnership, corporation, or association subject to citytaxes, fees and charges in order to ascertain, assess and collect the correct amount ofthe tax, feeor charge. Such examination shall be made during regular business hours, only once for everytax period but in no case shall the examination cover more than three (3) years, and shall becertified to by an examining official: Such certificate shall be made of record in the books ofaccounts of the taxpayer examined.

In case the examination herein authorized is made by a duly authorized deputy ofthe CityTreasurer, the written authority of the deputy concemed shall specifically state the name,ad&ess, and business of the taxpayer whose books, accounts, and pertinent records are to beexamined, the date and place of such examination, and the procedure to be followed inconducting the same. --

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114


a) Destruction or Hiding of Books of Accounts to Subvert Examination. It shall be the dutyof the taxpayer to keep such books and other records, which shall truly reflect hisbusiness or trade for purposes of the taxes provided herein. If the taxpayer keeps hisregular books of accounts and other records outside the territorial limits of themunicipality, he shall keep copies thereof in his business office located within the Cityand submit the same for examination. The books of accounts and other financial recordsmust be preserved by the taxpayers for a period offive (5) years from the date of the lastentry.

b) Administrative Penalty- Failure to present the books of accounts for examination shallsubject the taxpayer to the penalty prescribed hereunder for each year, in addition to the

ether remedies provided for in this Code, and to whatever tax or fee as may be based onthe declared annual gross rec€ipts/sales for the corresponding year:

Less than P50,00000

50,000 00 or rnore but less than 100,00000

100,000 00 or more butiess than 200,00000

200,000 00 or rnore butless than 500,00000

500,000 00 or more butless than l,000,00000

1,000,000 00 orinore

P20000400006000080000

1,00000

1,50000

SECTION 179. POSTING OF CASH BOND. Every pawnbroker, operator or privatemarkeVshopping center or amusement place where admission tickets are issued, includingsponsors of premier showing and film showing, iecruifirent agency and operators of drivingschools shall, before a license is issued, deposit with the City Treasurer a cash bond to guaranteepayment ofall taxes, fees and charges in the amount prescribed hereunder:

a) Auctioner... ...........P1,000.00b) Pawnbroker ............2,000.00c) PrivateMarket/shoppingCenter............... ..........5,000.00d) Drivingschool............ .........20,000.00e) Recruitnent Agency:

1 Local... ......20,000.002. Foreign... ... .50,000.00

f) Amusement p1ace......... ... ... ... .5,000.00g) Sponsor of premier sho film showing... .. ........5,000.00

SECTION 180. RECORD OF TA)GAYER. It shall be the duty of the City Treaswer to keeprecords, alphabetically ananged and open to public inspection, of the names of all personspaying city taxes, fees and charges as far as practicable. He shall establish and keep currentappropriate tax roll for each kind of tax, fee or charge provided in this Code.

REVENUE

SECTION 18f. CITY GOVERNMENT' LIEN. City taxes, fees, charges and other revenueconstitute a lien superior to all liens, charges or encumbrances in favor of any person, enforcedby appropriate administrative or judicial action, not only upon any prop€rty or rights thereinwhich may be subject to the lien but also upon property used in business, occupation, practice ofprofession or calling, or exercise of privilege with respect to that which the lien is imposed. Thelien may only be extinguished full payment of the delinquent city taxes, fees and chargesincluding related surcharges and interests. ,-

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115


SECTION 182. CIVIL REMEDIES. The civil remedies for the collection of City taxes, fees orcharges, and related surcharges and interest resulting from delinquencies shall be:

a) By administrative action through the distraint of goods, chattel, or effects, and otherpersonal property of whatever character, including stocks and other securities, debts,

credits, bank accounts and interest in rights to personal property;b) By levy upon real property and interest in or rights to real property;c) By judicial action. Either of these remedies may be pursued concurrently or

simultaneously at the discretion of the City Mayor.

SECTION 183. DISTRAINT OF PERSONAL PROPERTY. The remedy by distrait shall

proceed 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 suflicient quantity to satisfy the tax, fee, or charge in question,

together with any increment thereto incident to delinquencies and the expenses ofseizure. In such a case, the City Treasurer, or his deputy shall issue a dulyauthenticated based upon the record of his office showing the fact of delinquency and

the amount of tax, fee or charge and penalty due. This certification shall serve as

suffrcient warrant for the distrait of personal property aforementioned, subject to the

taxpayer's right to claim extension under the provision of existing laws. Distrianedpersonal property shall be sold at public auction in the manner herein provided for.

b) Personal property exempt from Distrait- The following property shall be exempt fromthe distrait and levy attachment for execution thereof delinquencies in the payment oflocal tax, fee or charge, including the related surcharge and interest.

1. tools and the implements necessarily used by the delinquent taxpayer in histrade or employment;

2. one (1) horse, cow, carabao or other beast or burden, such as the delinquenttaxpayers may select, and necessarily used by him in his ordinary occupation;

3. his necessary clothing, and of all his familyl housekeeping and used for the

purpose by the delinquent taxpayer, such as he may select, or a value not

exceeding ten thousand pesos (P10,000.00).4. provisions, including crops, actually provided for individual or family use

sufficient for four (4) months;5. the professional libraries ofdoctors, engineers, lawyers andjudges;6. one fishing boat and net, not exceeding the total value of ten thousand pesos

(P10,000.00) by the la*ful use of which a fisherman earns his livelihood; and

7 . any material or article forming part of a house or improvement of any realproperty.

c) 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 byhimself, to be left either with the owner or person from whom of goods, chattels oreffects taken, or at the selling place of business of that person or with someone ofsuitable age and discretion to which shall tist be added a statement of the sum

demanded and a note ofthe time and place ofsale.

d) Publication. The City Treasurer shall forthwith cause a notification to be exhibited innot less than three (3) public and conspicuous place of sale, and the articlesdistrained. The time of sale shall not be less than twenty (20) days after notice to theowner or possessor of the property as above specified and the publication or postingof the notice. One place for the posting of notice shall be at the Office of the CityTreasurer.

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116


e) Release of Distraint property upon payment prior to sale. If at any time prior of theconsummation of the sale, all property charges are paid to the officer conducting thesale, the goods or effects distrained shall be restored to the owner.

f) Procedure of Sale- at the time and place fixed in the notice, the ofticer conducting thesale shall sell the goods or effects so distrained at public auction to the highest bidderfor cash. Within five (5) days after the sale, the City Treasurer shall make a report ofthe proceedings in writing to the City Mayor. Should the properties distrained be notdisposed within one hundred and twenty (120) days from the date of distraint, thesame 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 shallbe considered paid.

g) Disposition of proceeds. The proceeds of the sales shall be applied to satisf the tax,together with the increment thereto incident to delinquency, and the expenses of the

distraint sale. Any balance over and above what is required to pay the entire claimshall be retumed to the owner ofthe property sold. The expenses chargeable upon theseizue and sale shall embrac€ the actual expenses chargeable upon the seizure andsale shall embrace the actual expenses of seizure and presewation of the propertypending the sale, and no charge can be imposed for the services ofthe City Treasureror his deputy. Where the proceeds of the sale are insufficient to satisff the claim,other prop€rties may, in like manner be distrained until the full amount due, includingall expenses is collected.

Section 184. LEVY ON REAL PROPERTY.

a) After the expiration of the time required to pay the delinquent tax, fee, or charge, realproperty may be levied on or before, simultaneously or after the distraint of personalprop€rty belonging to the delinquent taxpayer. To this end, the City Treasurer shallmake a duly authenticated certificate showing the name of the taxpayer and theamount of the tax, fee or charge, and penalty due from him. Said certificate shalloperate with the force of a legal execution throughout the Philippines. Levy shall beaffected by writing on said certificate the descripion of the property upon which leryis to be made. At the same time, written notice of the levy shall be mailed to or served

upon the City Assessor and the Register of Deeds in the province or city where theproperty is located who shall annotate the levy on the tax declaration and certificateof title of the propeay, respectively, of the delinquent taxpayers or, in his absencefrom the Philippines, of his agent or the manager ofa business in respect to which theliability arose, or if there be none, of the occupant of the property in question. Areport on any levy shall within ten (10) days after receip of the warrant, be submittedby the City Treasurer to the City Mayor and the Sangguniang Panlungsod.

b) Advertisement and sale- within thirty (30) days after levy, the City Treasurer shallproceed to publicly advertise for sale or auction the real property or a portion thereofas may be necessary to satisfr the claim and cost of sale and such advertisement shallcover a period ofat least thirty (30) days. It shall be affected by posting a notice at themain entrance of the City Hall building and in a public and conspicuous place in thebarangay 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-

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117

Ordinance No. 27Series of 2013Page ll7 of 121

The advertisement shall contain the amount of taxes, fees, or charges, and penalties duethereon, the time and place of sale, the name of the taxpayers against whom the taxes,

fees or charges are levied, and the short description of the property to be sold. At anytime before the date fixed for the sale, the taxpayer may stay the proceedings by payingthe 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 ofthe City Hall Building or on the property

to be sold, or at any other place as determine by the City Treasurer conducting the sale

specified in the notice ofsale. Within thirty (30) days after the sale, the City Treasurer orhis deputy shall make a report ofthe sale to the Sangguniang Panlungsod and then makeand 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 exactamount ofall taxes, fees, charges, and related surcharges, interest, or penalties. Provided"howeveq that any excess on the proceeds ofthe sale over the claim and cost ofsales shallbe turned over to the owner ofthe property. The City Treasurer may advance an amountsuflicient to defray the cost of collection and advertisement and subsequent sale of thesubject real property including the preservation of improvements thereon.

c) Redemption of Property sold. Within one ( I ) year from the date of sale, the

delinquent taxpayer or his representative shall have the light to redeem the property

upon payment to the City Treasurer of the total amount of taxes, fees or charges and

related surcharges, interest or penalties from the date of delinquency to the date ofsale, plus interest of two prcent (2o/o) per month on the purchase 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 theCity Treasurer.

The City Treasurer, upon surrender by the purchaser of the certificate of sale previouslyissued to him, shall forthwith retum to the latter tle entire purchase price paid by him plus theinterest of two percerfi (2o/o) per month herein provided for, the portion of the cost of sale andother legitimate expenses incurred by him, and said property thereafter shall be fiee from the lienofsuch taxes, fees or charges, related sucharges, interest and penalties. The real property ownersshall not, however, be deprived of the possession of said property and shall be entitled to therentals and other income thereof until the expiration ofthe time allowed for its redemption.

d) Final Deed of Conveyance to the Purchaser- In case the taxpayer fails to redeem theproperty as provided herein, the City Treasuer shall execute a deed conveying thepurchaser so much ofthe property as has been sold, free from lien of any taxes, fees,charges, related surcharges, interests and penalties. The deed shall sulficiently reciteall the proceedings upon which validity of the sale depends.

e) Purchase of Real Property by the City Govemment for Want of Bidder- In case thereis no bidder for the real property advertised for sale as provided herein, or if thehighest bid is for an amount insufficient to pay the taxes, fees or charges, relatedsurcharges, interest, penalties and costs, the City Treasurer conducting the sale, shallpurchase the property in behalfofthe City as provided in this Code.

I) Resale of Real Property taken for taxes, fees, or charges- The City Govemment may,by separate Ordinance, sell and dispose of the real property acquired at publicauction. The proceeds of the sale shall accrue to the general fund of the City afterdeducting the share ofthe barangay, whenever applicable

SECTION 185. PENALTY FOR FAILURE TO ISSUE AND E)GCUTE WARRANT. Withoutprejudice to criminal prosecution under the Revised Penal Code and other applicable laws, theCity Treasurer or any ofhis deputies who fail to issue or execute the levy after the expiration ofthe time prescribed, or who is found guilty of abusing the exercise thereof by competentauthority shall automatically be dismissed from the service after due notice and hearing.

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118


SECTION 186. TAX PAYER'S REMEDIES.

a) Protest and Assessment- Within sixty (60) days from the receipt of the notice ofassessment issued by the City Treasurer, the taxpayer, may file a written protest withthe City Treasurer. The City Treasurer shall decide the protest within sixty (60) daysfrom the time of its filing. If the City Treasurer finds the protest wholly or partiallymeritorious, he shall issue a notice cancelling wholly or partially the assessment.

However, if the City Treasurer finds the assessment to be wholly or partly correct he

shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shallhave thirty (30) days from the receipt of the denial ofthe protest or from the lapse ofsixty (60) day prescribed herein within which to appeal with the court of competentjurisdiction otherwise the assessment becomes conclusive and unappealable.

b) Payment under Protest- No protest shall be ente(ained unless the taxpayers first pay

the tax. There shall be annotated on the tax receipts the words "paid under protest"where applicable. The protest in writing must be filed within thirty (30) days frompayment of the tax to the City Treasurer, who shall decide the protest within sixty(60) days from receipt thereof.

The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer.

ln the event that the protest is finally decide in favor of the taxpayer, the amount orportion of the tax protested shall be refunded to the protestant, or applied as tax credit against hisexisting or future tax liability.

c) Claim for Refund of Tax Credit- As provided in Section 196 of the 1991 LocalGovernment Code, no case or proceeding shall be maintained in any court for therecovery of any tax, fee or charge erroneously or illegally collected until a writtenclaim for refund of tax credit has been filed with the City Treasurer. No case orproceeding shall be entertained in any court after the expiration of two (2) years fromthe date of the payment of such tax, fee or charge or from the date the taxpayer isentitled to a refund or credit.

SECTION 187. PUBLICATION OF THE REVENUE CODE- Within ten (10) days after theapproval ofthis Code, a certified true copy ofthe same shall be published in accordance with theprovisions ofthe 1991 Local Govemment Code.

SECTION 188. WITHDRAWAL OF TAX DGMPTION PRIVILEGES. Unless otherwrseprovided in this Code, tax exemptions or incentives granted to, or presently enjoyed by allpersons, whether natural or juridical, including govemment-owned or confolled corporations,except local water districts, cooperatives duly registered under Republic Act 6938, non-stock andnon-profit hospital and educational institutions, business enterprises certified by the Board ofInvestment (BOI) 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 registeredunder Republic Act 6810; and printer and/or publisher of books or other reading materialsprescribed by the Department of Education, Culture and Sports as school texts or references,insofar as receipts from the printing and/or publishing thereof are concerned, are herebywithdrawn effective upon approval ofthis Code. -

"d,"

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119

Ordinancc No 27Serles of 2013

Page l19 of 121

SECTION 189. PENALTY. Any violation of the provisions of this Code not herein otherwisecovered by a specific penalty, or ofthe rules and regulations promulgated under authority of thisCode, shall be punishable by a fine of not less than one thousand pesos (P1,000.00) nor morethan five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor morethan six (6) months, or both, at the discretion of the Court.

SECTION 190. SEPARABILITY CLAUSE. If for any reison, any provision, section or part ofthis Code is declared not valid by a court of competent jurisdiction, such judgrnent shall notaffect or impair the remaining provisions, sections or parts shall continue to be in force andeffect.

SECTION 191. APPLICABILITY CLAUSE. All other matters relating to the impositions inthis Code shall be governed by pertinent provisions of existing laws and other ordinances.

SECTION 192. RULES AND REGULATIONS.

a) Upon approval of this Code, the City Mayor shall, through an executive order,designate and convene an oversight committee as herein provided for. The saidcommittee shall formulate and issue the appropriate rules and regulations necessaryfor the efficient and effective implementation of any and/or all provisions of thisCode.

b) The committee shall be composed ofthe following:

1. City Administrator, who shall be the Chairman;2. Chairman, Ways and Means Committee, Sangguniang Panlungsod3. Majority Floor l,eader, Sanggunian Panlungsod4. City Treasurer;5. City Assessor;6. City Secretary;7. Chairman, Local Finance Committee

c) The committee shall submit its report and recommendation to the City Mayor withintwo (2) months after its organization.

d) A technical staff is hereby created to be composed of heads of departrnents in suchnumber as the City Mayor may designate. A secretariat shall be chosen by theChairman of the committee from among qualified employees of the City Govemment.

e) The committee shall undertake an information campaign on this Code.

f) Funds needed by the committee shall be provided by the City Mayor from anyavailable funds.

SECTION 193. REPEALING CLAUSE. All ordinances rules and regulations, or parts thereof,in conflict with, or consistent with any of the provisions of this Code are hereby repealed ormodified accordinetvlf

Ordinancc No 27Scrlcs of 2013 of 121

SECT10N 194 EFFECTIVTrY Ths Code shall take efFect aner publicaion and/or postlng in

―CuOuS pl霞 ■thh●e Clty

APPROVED bythe SANGG¨ G PANLUNGSOD ofMARIKINA,ths 28‐ day OfJune,

2013

I hereby certifr to the passage of theforegoing Ordinance which was dulyapproved by the SangguniangPanlungsod of Marikina during its2'd Special Session held on June 28,2013.

NOgh癬特T鷺&競(c。City Council Secretary

ATTESTED:

Ci

SERAFIN Y BERNARDINOCity Councilor

CARISSA F CARLOSCity Colmcilor

V CUARESヽ仏

City Councilor

ERTJ DEL ROSARIO

120

Councilor

City Councilor

121


薦City Councilor

ELMER B.NEPOMLICENOCity Collncilor

SUSANA P.MAG硼 0City Colmcilor

EV AZCity Councilor

WILFRED S.REYESCity Collncilor

FABIAN I.CADIZ,M.D.Vice-Mayor/Presidin g Offi cer

APPROVED bythe HONORABLE MAYOR on 21 ‖OV 20i3

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PAUL DANIEL P.BELMOlCity Councilor

GUZMAN

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