MUNICIPAL REVENUE CODE
TA
BLE
OF
CO
NTE
NTS
CH
APT
ER
I.
GE
NE
RAL
PR
OVI
SIO
NS
Artic
le
A.
Sho
rt
Title
and
Sco
pe
Artic
le
B.
Con
stru
ctio
n of
Pro
1
visio
ns
Artic
le
C.
Defi
nitio
n of
Ter
ms
CH
APT
ER
II.
TAX
ES
ON
BU
SIN
ESS
Artic
le
A.
Gra
duat
ed
Tax
on
Busi
nes
s
Artic
le B.
Oth
2
er
Tax
es
on
Busi
nes
s
Tax
on
Mob
ile
Tra
ders
T
a
x
o
n
O
p
e
r
a
t
o
r
s
o
f
3
P
u
b
l
i
c
U
t
i
l
i
t
y
V
e
h
i
c
l
e
s
T
a
x
o
n
A
m
b
u
4
l
a
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t
a
n
d
I
t
i
n
e
r
a
n
t
A
m
u
s
e
m
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n
t
O
p
e
r
a
5
t
o
r
s
T
a
x
o
n
M
i
n
i
n
g
O
p
e
r
a
t
i
o
n
s
T
a
x
o
n
6
F
o
r
e
s
t
C
o
n
c
e
s
s
i
o
n
s
T
a
x
o
n
N
e
w
l
y
S
t
7
a
r
t
e
d
B
u
s
i
n
e
s
s
Artic
le
C.
Exe
mpti
ons
Artic
le
D.
Situ
s of
the
Tax
Artic
le E.
Pay
men
t of
Busi
nes
8
s
Tax
es
Artic
le F.
Pre
sum
ptiv
e
Inco
me
Lev
el
CH
APT
ER
III.
PER
MIT
AN
D
RE
GU
LAT
OR
Y
FEE
S
Artic
l
e
A
.
M
a
y
9
o
r
'
s
P
e
r
m
i
t
F
e
e
o
n
B
u
s
i
n
e
s
s
Artic
l
e
B
.
10
F
e
e
s
f
o
r
S
e
a
l
i
n
g
a
n
d
L
i
c
e
n
s
i
n
g
o
f
11
W
e
i
g
h
t
s
a
n
d
M
e
a
s
u
r
e
s
Artic
l
e
C
.
B
u
i
l
d
i
n
12
g
P
e
r
m
i
t
F
e
e
s
Artic
l
e
D
.
P
e
r
m
i
t
F
e
e
o
n
13
Z
o
n
a
l
/
L
o
c
a
t
i
o
n
a
l
C
l
e
a
r
a
n
c
e
Artic
l
e
E
.
P
14
e
r
m
i
t
F
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e
f
o
r
I
n
s
p
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c
t
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n
a
n
d
V
e
r
i
f
15
i
c
a
t
i
o
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o
f
S
u
b
d
i
v
i
s
i
o
n
Artic
l
e
F
.
P
e
r
m
i
16
t
F
e
e
s
f
o
r
T
r
i
c
y
c
l
e
O
p
e
r
a
t
i
o
n
Artic
l
e
G
17
.
P
e
r
m
i
t
F
e
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f
o
r
P
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d
a
l
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d
T
r
i
c
y
c
l
e
18
(
o
p
t
i
o
n
a
l
)
Artic
l
e
H
.
P
e
r
m
i
t
F
e
e
f
o
r
C
o
19
c
k
p
i
t
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w
n
e
r
s
/
O
p
e
r
a
t
o
r
s
/
L
i
c
e
n
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s
/
P
20
r
o
m
o
t
e
r
s
a
n
d
Coc
kpit
Per
son
nel
Artic
l
e
I
.
S
p
e
c
i
a
l
P
21
e
r
m
i
t
F
e
e
f
o
r
C
o
c
k
f
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g
h
t
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n
g
Artic
l
e
J
.
P
22
e
r
m
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t
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P
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r
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t
F
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n
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c
c
u
p
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o
n
23
/
C
a
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g
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o
t
R
e
q
u
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g
G
o
v
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r
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m
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t
24
E
x
a
m
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a
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n
Artic
l
e
K
.
R
e
g
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r
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d
25
T
r
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f
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r
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o
n
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a
r
g
e
C
a
t
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l
e
.
Artic
l
e
26
L
.
F
e
e
s
o
n
I
m
p
o
u
n
d
i
n
g
o
f
A
s
t
r
a
y
A
27
n
i
m
a
l
s
(
o
p
t
i
o
n
a
l
)
Artic
l
e
M
.
C
a
r
t
o
r
S
l
28
e
d
g
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R
e
g
i
s
t
r
a
t
i
o
n
F
e
e
(
o
p
t
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n
a
l
)
Artic
l
29
e
N
.
P
e
r
m
i
t
F
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n
C
a
r
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t
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l
a
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r
C
a
l
30
e
s
a
(
o
p
t
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n
a
l
)
Artic
l
e
O
.
P
e
r
m
i
t
F
e
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f
o
31
r
A
g
r
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r
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O
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r
32
H
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a
v
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q
u
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Artic
l
e
P
.
P
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r
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t
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d
33
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p
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M
a
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d
34
E
n
g
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s
Artic
l
e
Q
.
P
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r
m
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t
f
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f
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S
35
t
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r
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a
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36
e
M
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s
Artic
l
e
R
.
P
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r
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f
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r
T
37
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p
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f
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o
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,
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t
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,
S
i
38
d
e
w
a
l
k
,
A
l
l
e
y
s
,
P
a
t
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o
s
,
P
l
a
z
a
s
a
n
39
d
P
l
a
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g
r
o
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n
d
s
Artic
l
e
S
.
P
e
r
m
i
t
F
e
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f
o
r
40
E
x
c
a
v
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t
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n
Artic
l
e
T
.
P
e
r
m
i
t
F
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o
n
C
i
41
r
c
u
s
a
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t
h
e
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P
a
r
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d
e
s
Artic
l
e
U
.
P
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r
m
i
42
t
F
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f
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d
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f
G
r
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p
A
c
t
43
i
v
i
t
i
e
s
Artic
l
e
V
.
P
e
r
m
i
t
F
e
e
o
n
F
i
l
m
M
44
a
k
i
n
g
CH
APT
ER
IV.
SER
VIC
E
FEE
S
Artic
le
A.
Sec
reta
ry's
Fee
s
Artic
le
B.
Loc
al
Civil
Reg
istry
Fee
s
Artic
le
45
C.
Sur
vey
and
Ann
otati
on
Fee
s
Artic
le
D.
Poli
ce
Cle
aran
ce
Fee
Artic
le
E.
Sani
tary
Insp
ecti
on
Fee
Artic
le
F.
Ser
46
vice
Fee
s for
Hea
lth
Exa
min
atio
n
Artic
le
G.
Mun
icip
al
Hos
pital
Ser
vice
s
Artic
le
H.
vete
rinar
y
Ser
vice
s
Artic
le I.
Fire
Saf
ety
47
Insp
ecti
on
Fee
s
Artic
le J.
Gar
bag
e
Coll
ecti
on
Fee
s
Artic
le K.
Dog
Vac
cina
tion
Fee
s
CH
APT
ER
V.
MU
NICI
PAL
CH
AR
GE
S
Artic
le
48
A.
Fish
ery
Ren
tals,
Fee
s
and
Cha
rges
Artic
le
B.
Ren
tals
of
Per
son
al
and
Rea
l
Pro
perti
es
Ow
ned
by
the
Mun
icip
ality
49
Artic
le
C.
Cha
rges
for
Par
king
Artic
le
D.
Mun
icip
al
Hos
pital
Ser
vice
Fee
s
Artic
le
E.
Wat
erw
orks
Syst
em
Cha
rges
Artic
le F.
50
Ce
met
ery
Cha
rges
Artic
le
G.
Mar
ket
Fee
s
and
Cha
rges
Artic
le
H.
Slau
ghte
rhou
se
and
Corr
al
Cha
rges
Artic
le I.
Toll
Fee
s
and
Cha
51
rges
CH
APT
ER
VI CO
MM
UNI
TY
TAX
CH
APT
ER
VII.
GE
NE
RAL
AD
MIN
IST
RAT
IVE
PR
OVI
SIO
NS
Artic
le A.
Coll
ecti
on
and
Acc
ount
ing
of
Mun
icipa
l
Tax
es
52
and
Oth
er
Imp
ositi
ons
Artic
le B.
Civil
Re
med
ies
for
Coll
ecti
on
of
Rev
enu
es
Artic
le C.
Tax
pay
er's
Re
med
ies
lArti
cle
D.
Misc
ella
neo
53
us
Prov
ision
s
CH
APT
ER
VIII.
GE
NE
RAL
PEN
AL
PR
OVI
SIO
NS
CH
APT
ER
IX.
FIN
AL
PR
OVI
SIO
NS
54
Rep
ubli
c of
the
Phili
ppi
nes
Pro
vinc
e of
Ifug
ao
Mun
icip
ality
of
Kia
nga
n
REV
EN
UE
CO
DE
OF
THE
MU
NICI
PAL
ITY
OF
KIA
NG
AN.
PR
55
OVI
NC
E
OF
IFU
GA
O
Be it
orda
ined
by
the
San
ggu
nian
g
Bay
an
of
the
Mun
icipa
lity
of
Kian
gan,
Prov
ince
of
Ifug
ao
that
CH
APT
ER
1.
GE
NE
RAL
PR
OVI
SIO
NS
Arti
cle
A.
56
Sho
rt
Title
and
Sco
pe
Sec.
1
A
.
0
1
.
S
h
o
r
t
T
i
t
l
e
.
T
h
i
s
o
r
d
i
n
a
n
c
e
s
h
a
l
l
b
e
57
k
n
o
w
n
a
s
t
h
e
R
e
v
e
n
u
e
C
o
d
e
o
f
t
h
e
M
u
n
i
c
i
p
a
l
i
t
y
o
f
K
58
i
a
n
g
a
n
,
P
r
o
v
i
n
c
e
o
f
I
f
u
g
a
o
.
Sec.
1
A
.
0
2
.
S
c
o
p
e
a
n
d
A
p
p
l
i
59
c
a
t
i
o
n
.
T
h
i
s
C
o
d
e
s
h
a
l
l
g
o
v
e
r
n
t
h
e
l
e
v
y
,
a
s
s
e
s
s
m
e
n
t
60
,
a
n
d
c
o
l
l
e
c
t
i
o
n
o
f
t
a
x
e
s
,
f
e
e
s
,
c
h
a
r
g
e
s
a
n
d
o
t
h
e
r
61
i
m
p
o
s
i
t
i
o
n
s
w
i
t
h
i
n
t
h
e
t
e
r
r
i
t
o
r
i
a
l
j
u
r
i
s
d
i
c
t
i
o
n
o
f
62
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
.
Arti
cle
B.
Con
stru
ctio
n of
Pro
visi
ons
Sec.
1
B
.
0
1
.
W
o
r
d
s
a
n
d
P
h
r
63
a
s
e
s
N
o
t
H
e
r
e
i
n
E
x
p
r
e
s
s
l
y
D
e
f
i
n
e
d
.
W
o
r
d
s
a
n
d
p
h
r
a
s
e
64
s
e
m
b
o
d
i
e
d
i
n
t
h
i
s
C
o
d
e
n
o
t
h
e
r
e
i
n
s
p
e
c
i
f
i
c
a
l
l
y
d
e
f
65
i
n
e
d
s
h
a
l
l
h
a
v
e
t
h
e
s
a
m
e
d
e
f
i
n
i
t
i
o
n
s
a
s
f
o
u
n
d
i
n
R
A
66
7
1
6
0
,
o
t
h
e
r
w
i
s
e
k
n
o
w
n
a
s
t
h
e
L
o
c
a
l
G
o
v
e
r
n
m
e
n
t
C
o
d
e
67
o
f
1
9
9
1
.
Sec
t
.
1
B
.
0
2
.
R
u
l
e
s
o
f
C
o
n
s
t
r
u
c
t
i
o
n
.
I
n
c
o
n
s
t
68
r
u
i
n
g
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
t
h
i
s
C
o
d
e
,
t
h
e
f
o
l
l
o
w
i
n
g
r
u
69
l
e
s
o
f
c
o
n
s
t
r
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c
t
i
o
n
s
h
a
l
l
b
e
o
b
s
e
r
v
e
d
u
n
l
e
s
s
i
n
c
o
n
s
70
i
s
t
e
n
t
w
i
t
h
t
h
e
m
a
n
i
f
e
s
t
i
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t
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n
t
o
f
t
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e
p
r
o
v
i
s
i
o
n
s
.
71
(a)
G
e
n
e
r
a
l
R
u
l
e
s
.
A
l
l
w
o
r
d
s
a
n
d
p
h
r
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s
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s
s
h
a
l
l
b
e
c
o
n
s
t
72
r
u
e
d
a
n
d
u
n
d
e
r
s
t
o
o
d
a
c
c
o
r
d
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n
g
t
o
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h
e
c
o
m
m
o
n
a
n
d
a
p
p
73
r
o
v
e
d
u
s
a
g
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o
f
t
h
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l
a
n
g
u
a
g
e
;
b
u
t
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h
e
t
e
c
h
n
i
c
a
l
w
o
r
d
74
s
a
n
d
p
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w
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h
i
s
C
o
d
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w
h
i
75
c
h
m
a
y
h
a
v
e
a
c
q
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d
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p
e
c
u
l
i
a
r
o
r
a
p
p
r
o
p
r
i
a
t
e
m
e
a
n
76
i
n
g
s
h
a
l
l
b
e
c
o
n
s
t
r
u
e
d
a
n
d
u
n
d
e
r
s
t
o
o
d
a
c
c
o
r
d
i
n
g
t
o
77
s
u
c
h
t
e
c
h
n
i
c
a
l
,
p
e
c
u
l
i
a
r
o
r
a
p
p
r
o
p
r
i
a
t
e
m
e
a
n
i
n
g
.
(b)
G
e
78
n
d
e
r
a
n
d
N
u
m
b
e
r
.
E
v
e
r
y
w
o
r
d
i
n
t
h
e
C
o
d
e
i
m
p
o
r
t
i
n
g
t
79
h
e
m
a
s
c
u
l
i
n
e
g
e
n
d
e
r
s
h
a
l
l
e
x
t
e
n
d
t
o
b
o
t
h
m
a
l
e
a
n
d
f
80
e
m
a
l
e
.
E
v
e
r
y
w
o
r
d
i
m
p
o
r
t
i
n
g
t
h
e
s
i
n
g
u
l
a
r
n
u
m
b
e
r
s
h
a
81
l
l
a
p
p
l
y
t
o
s
e
v
e
r
a
l
p
e
r
s
o
n
s
o
r
t
h
i
n
g
s
a
s
w
e
l
l
;
a
n
d
82
e
v
e
r
y
w
o
r
d
i
m
p
o
r
t
i
n
g
t
h
e
p
l
u
r
a
l
n
u
m
b
e
r
s
h
a
l
l
e
x
t
e
n
d
83
a
n
d
b
e
a
p
p
l
i
e
d
t
o
o
n
e
p
e
r
s
o
n
o
r
t
h
i
n
g
a
s
w
e
l
l
.
(c)
R
e
a
84
s
o
n
a
b
l
e
T
i
m
e
.
I
n
a
l
l
c
a
s
e
s
w
h
e
r
e
a
n
y
a
c
t
i
s
r
e
q
u
i
r
e
85
d
t
o
b
e
d
o
n
e
w
i
t
h
i
n
t
h
e
r
e
a
s
o
n
a
b
l
e
t
i
m
e
,
t
h
e
s
a
m
e
s
86
h
a
l
l
b
e
d
e
e
m
e
d
t
o
m
e
a
n
s
u
c
h
t
i
m
e
a
s
m
a
y
b
e
n
e
c
e
s
s
a
r
87
y
f
o
r
t
h
e
p
r
o
m
p
t
p
e
r
f
o
r
m
a
n
c
e
o
f
t
h
e
a
c
t
.
(d)
C
o
m
p
u
t
a
t
i
o
88
n
o
f
T
i
m
e
.
T
h
e
t
i
m
e
w
i
t
h
i
n
w
h
i
c
h
a
n
a
c
t
i
s
t
o
b
e
d
o
89
n
e
a
s
p
r
o
v
i
d
e
d
i
n
t
h
i
s
C
o
d
e
,
o
r
i
n
a
n
y
r
u
l
e
o
r
r
e
g
u
90
l
a
t
i
o
n
i
s
s
u
e
d
p
u
r
s
u
a
n
t
t
o
t
h
e
p
r
o
v
i
s
i
o
n
s
t
h
e
r
e
o
f
,
w
91
h
e
n
e
x
p
r
e
s
s
e
d
i
n
d
a
y
s
,
s
h
a
l
l
b
e
c
o
m
p
u
t
e
d
b
y
e
x
c
l
u
d
i
92
n
g
t
h
e
f
i
r
s
t
d
a
y
a
n
d
i
n
c
l
u
d
i
n
g
t
h
e
l
a
s
t
d
a
y
,
e
x
c
e
p
t
93
i
f
t
h
e
l
a
s
t
d
a
y
f
a
l
l
s
o
n
a
S
u
n
d
a
y
o
r
h
o
l
i
d
a
y
,
i
n
w
94
h
i
c
h
c
a
s
e
t
h
e
s
a
m
e
s
h
a
l
l
b
e
e
x
c
l
u
d
e
d
i
n
t
h
e
c
o
m
p
u
t
a
95
t
i
o
n
a
n
d
t
h
e
b
u
s
i
n
e
s
s
d
a
y
f
o
l
l
o
w
i
n
g
s
h
a
l
l
b
e
c
o
n
s
i
d
96
e
r
e
d
t
h
e
l
a
s
t
(e)
d
a
y
.
R
e
f
e
r
e
n
c
e
s
.
A
l
l
r
e
f
e
r
e
n
c
e
s
t
o
c
h
a
97
p
t
e
r
s
,
a
r
t
i
c
l
e
s
,
o
r
s
e
c
t
i
o
n
s
a
r
e
t
o
t
h
e
C
h
a
p
t
e
r
s
,
A
98
r
t
i
c
l
e
s
o
r
S
e
c
t
i
o
n
s
i
n
t
h
i
s
C
o
d
e
u
n
l
e
s
s
o
t
h
e
r
w
i
s
e
s
99
p
e
c
i
f
i
e
d
.
(f)
C
o
n
f
l
i
c
t
i
n
g
P
r
o
v
i
s
i
o
n
s
o
f
C
h
a
p
t
e
r
s
.
I
f
t
h
100
e
p
r
o
v
i
s
i
o
n
s
o
f
d
i
f
f
e
r
e
n
t
c
h
a
p
t
e
r
s
c
o
n
f
l
i
c
t
w
i
t
h
o
r
101
c
o
n
t
r
a
v
e
n
e
e
a
c
h
o
t
h
e
r
,
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
e
a
c
h
c
h
a
p
102
t
e
r
s
h
a
l
l
p
r
e
v
a
i
l
a
s
t
o
a
l
l
s
p
e
c
i
f
i
c
m
a
t
t
e
r
s
a
n
d
q
u
103
e
s
t
i
o
n
s
i
n
v
o
l
v
e
d
t
h
e
r
e
i
n
.
(g)
C
o
n
f
l
i
c
t
i
n
g
P
r
o
v
i
s
i
o
n
s
o
f
104
S
e
c
t
i
o
n
s
.
I
f
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
t
h
e
d
i
f
f
e
r
e
n
t
s
e
c
t
i
105
o
n
s
i
n
t
h
e
s
a
m
e
a
r
t
i
c
l
e
c
o
n
f
l
i
c
t
w
i
t
h
e
a
c
h
o
t
h
e
r
,
t
106
h
e
p
r
o
v
i
s
i
o
n
s
o
f
t
h
e
S
e
c
t
i
o
n
w
h
i
c
h
i
s
t
h
e
l
a
s
t
i
n
p
107
o
i
n
t
o
f
s
e
q
u
e
n
c
e
s
h
a
l
l
p
r
e
v
a
i
l
.
Arti
cle
C.
Defi
nitio
n of
Ter
ms
Sec
tion
1C.
01.
Defi
nitio
ns .
Whe
n
108
use
d in
this
Cod
e.
(a)
Busi
nes
s
mea
ns
trad
e or
com
mer
cial
activ
ity
regu
larly
eng
age
d in
as a
mea
ns
of
liveli
hoo
d or
with
a
view
to
profi
t;
(b)
Cha
rges
refer
to
pec
unia
ry
liabil
ity,
as
109
rent
s or
fees
agai
nst
pers
ons
or
prop
erty;
(c)
Coo
pera
tive
is a
duly
regi
ster
ed
ass
ociat
ion
of
pers
ons,
with
a
com
mon
bon
d of
inter
est,
who
hav
e
volu
ntari
ly
joine
d
toge
ther
to
achi
eve
a
lawf
ul,
110
com
mon
,
soci
al,
or
eco
nom
ic
end,
mak
ing
equi
tabl
e
cont
ribut
ions
to
the
capit
al
requ
ired
and
acc
epti
ng a
fair
shar
e of
the
risks
and
ben
efits
of
the
und
erta
king
in
acc
orda
nce
with
univ
ersa
lly
acc
epte
111
d
coo
pera
tive
prin
ciple
s.
(d)
Cor
pora
tions
inclu
des
part
ners
hips,
no
matt
er
how
crea
ted
or
orga
nize
d,
joint
stoc
k
com
pani
es,
joint
acc
ount
s
(cue
ntas
en
parti
cipat
ion),
ass
ociat
ions
or
insu
ranc
112
e
com
pani
es
but
doe
s
not
inclu
de
gen
eral
prof
essi
onal
part
ners
hips
and
a
joint
vent
ure
or
con
sorti
um
form
ed
for
the
purp
ose
of
und
erta
king
con
stru
ction
proj
ects
or
eng
agin
g in
petr
oleu
m,
coal,
geot
113
her
mal,
and
othe
r
ener
gy
oper
atio
ns
or
con
sorti
um
agre
eme
nt
und
er a
servi
ce
cont
ract
with
the
gov
ern
men
t.
Gen
eral
prof
essi
onal
part
ners
hips
are
part
ners
hips
form
ed
by
pers
ons
for
the
sole
purp
ose
114
of
exer
cisin
g
their
com
mon
prof
essi
on,
no
part
of
the
inco
me
of
whic
h is
deri
ved
from
eng
agin
g in
any
trad
e or
busi
nes
s;
The
term
"resi
dent
forei
gn"
whe
n
appli
ed
to a
corp
orati
on
mea
ns a
forei
gn
115
corp
orati
on
not
othe
rwis
e
orga
nize
d
und
er
the
laws
of
the
Phili
ppin
es
but
eng
age
d in
trad
e or
busi
nes
s
withi
n
the
Phili
ppin
es.
(e)
Cou
ntry
side
and
Bar
ang
ay
Busi
nes
s
Ente
rpris
e
refer
116
s to
any
busi
nes
s
entit
y,
ass
ociat
ion,
or
coo
pera
tive
regi
ster
ed
und
er
the
prov
ision
s of
RA
681
0,
othe
rwis
e
kno
wn
as
Mag
na
Cart
a for
Cou
ntry
side
and
Bar
ang
ay
Busi
nes
s
Ente
rpris
es
(Kal
akal
117
an
20);
(f)
Fee
mea
ns a
char
ge
fixed
by
law
or
ordi
nan
ce
for
the
regu
latio
n or
insp
ectio
n of
a
busi
nes
s or
activ
ity.
It
shall
also
inclu
de
char
ges
fixed
by
law
or
age
ncy
for
the
servi
ces
of a
publi
c
118
offic
er in
the
disc
harg
e of
his
offici
al
duti
es;
(g)
Fran
chis
e is
a
right
or
privil
ege,
affe
cted
with
publi
c
inter
est
that
is
conf
erre
d
upo
n
priv
ate
pers
ons
or
corp
orati
ons,
und
er
suc
h
term
s
and
119
con
ditio
ns
as
the
gov
ern
men
t
and
its
politi
cal
sub
divis
ions
may
imp
ose
in
the
inter
est
of
publi
c
welf
are,
sec
urity
and
safe
ty;
(h)
Gro
ss
Sale
s or
Rec
eipts
inclu
de
the
total
amo
unt
of
mon
ey
120
or
its
equi
vale
nt
repr
ese
ntin
g
the
cont
ract
pric
e,
com
pen
satio
n or
servi
ce
fee,
inclu
ding
the
amo
unt
char
ged
or
mat
erial
s
sup
plied
with
the
servi
ces
and
dep
osits
or
adv
anc
e
pay
men
ts
actu
ally
rece
121
ived
duri
ng
the
taxa
ble
quar
ter
for
the
servi
ces
perf
orm
ed
or to
be
perf
orm
ed
for
anot
her
pers
on
excl
udin
g
disc
ount
s if
dete
rmin
able
at
the
time
of
sale
s,
sale
s
retur
n,
exci
se
tax,
and
valu
e
add
122
ed
tax
(VA
T);
(i)
L
e
v
y
m
e
a
n
s
a
n
i
m
p
o
s
i
t
i
o
n
o
r
c
o
l
l
e
c
t
i
o
n
o
f
a
n
a
123
s
s
e
s
s
m
e
n
t
,
t
a
x
,
f
e
e
,
c
h
a
r
g
e
,
o
r
f
i
n
e
.
(j)
Lice
nse
or
Per
mit
is a
right
or
per
miss
ion
124
gran
ted
in
acc
orda
nce
with
law
or
by a
com
pete
nt
auth
ority
to
eng
age
in
som
e
busi
nes
s or
occ
upat
ion
or to
eng
age
in
som
e
tran
sacti
ons.
(k)
Mun
icipa
l
Wat
ers
inclu
de
not
only
stre
ams
,
125
lake
s
and
tidal
wat
ers
withi
n
the
mun
icipa
lity,
not
bein
g
the
subj
ect
of
priv
ate
own
ersh
ip
and
not
com
pris
ed
withi
n
the
nati
onal
park
s,
publi
c
fore
st,
timb
er
land
s,
fore
st
rese
rves
or
fishe
ry
126
rese
rves
, but
also
mari
ne
wat
ers
inclu
ded
bet
wee
n
two
lines
dra
wn
perp
endi
cula
rly
to
the
gen
eral
coa
stlin
e
from
poin
ts
whe
re
bou
ndar
y
lines
of
the
mun
icipa
lity
or
city
touc
h
the
sea
at
low
tide
127
and
a
third
line
para
llel
with
the
gen
eral
coa
stlin
e
and
fifte
en
(15)
kilo
met
ers
from
it.
Whe
re
two
(2)
mun
icipa
lities
are
so
situa
ted
on
the
opp
osite
shor
es
that
ther
e is
less
than
fifte
en
(15)
kilo
met
ers
of
128
mari
ne
wat
ers
bet
wee
n
the
m,
the
third
line
shall
be
equ
ally
dista
nt
from
opp
osite
shor
es
of
the
resp
ectiv
e
mun
icipa
lities
;
(l)
Ope
rator
inclu
des
the
own
er,
man
ager
,
adm
inistr
ator,
or
any
othe
129
r
pers
on
who
oper
ates
or is
resp
onsi
ble
for
the
oper
atio
n of
a
busi
nes
s
esta
blish
men
t or
und
erta
king;
(m)
Privi
lege
mea
ns a
right
or
imm
unity
gran
ted
as a
pec
uliar
ben
efit,
adv
anta
ge
or
favo
r.
(n)
130
Pers
ons
mea
n
ever
y
natu
ral
or
juridi
cal
bein
g,
susc
epti
ble
of
right
s
and
oblig
atio
ns
or of
bein
g
the
subj
ect
of
legal
relat
ions;
(o)
Ren
tal
mea
ns
the
valu
e of
the
con
side
ratio
n,
whe
ther
131
in
mon
ey,
or
othe
rwis
e,
give
n for
the
enjo
yme
nt or
use
of a
thin
g.
(p)
Resi
dent
s
refer
to
natu
ral
pers
ons
who
hav
e
their
habi
tual
resi
den
ce in
the
prov
ince,
city,
or
mun
icipa
lity
whe
re
they
exer
cise
132
their
civil
right
s
and
fulfill
their
civil
oblig
atio
ns,
and
to
juridi
cal
pers
ons
for
whic
h
the
law
or
any
othe
r
prov
ision
crea
ting
or
reco
gnizi
ng
the
m
fixes
their
resi
den
ce in
a
parti
cula
r
prov
ince,
city
or
mun
icipa
133
lity.
In
the
abs
enc
e of
suc
h
laws
,
juridi
cal
pers
ons
are
resi
dent
s or
the
prov
ince,
city
or
mun
icipa
lity
whe
re
they
hav
e
their
legal
resi
den
ce
or
prin
cipal
plac
e of
busi
nes
s or
whe
re
they
con
duct
their
prin
134
cipal
busi
nes
s or
occ
upat
ion;
(q)
Rev
enu
e
inclu
des
taxe
s,
fees
and
char
ges
that
a
stat
e or
its
politi
cal
sub
divis
ion
colle
cts
and
rece
ives
into
the
trea
sury
for
publi
c
purp
ose
s.
(r)
Serv
ices
135
mea
n
the
duti
es,
wor
k or
func
tions
perf
orm
ed
or
disc
harg
ed
by a
gov
ern
men
t
offic
er,
or
by a
priv
ate
pers
on
cont
ract
ed
by
the
gov
ern
men
t, as
the
cas
e
may
be.
(s)
Tax
mea
ns
an
enfo
136
rced
cont
ribut
ion,
usu
ally
mon
etar
y in
form
,
levie
d by
the
law
mak
ing
bod
y on
pers
ons
and
prop
erty
subj
ect
to its
juris
dicti
on
for
the
prec
ise
purp
ose
of
sup
porti
ng
gov
ern
men
tal
nee
ds.
(u)
Ves
sels
137
inclu
de
ever
y
type
of
boat
,
craft
or
othe
r
artifi
cial
cont
riva
nce,
cap
able
of
bein
g
use
d,
as a
mea
ns
of
tran
spor
tatio
n on
wat
er.
CH
APT
ER
II.
TAX
ES
ON
BU
SIN
ESS
Arti
cle
A.
Gra
138
dua
ted
Tax
on
Bus
ines
s
Sec
tion
2A.
01.
Defi
nitio
ns.
Whe
n
use
d in
this
Artic
le.
(a)
Adv
ertisi
ng
Age
ncy
inclu
des
all
pers
ons
who
are
eng
age
d in
the
busi
nes
s of
adv
ertisi
ng
for
othe
rs
by
139
mea
ns
of
billb
oard
s,
post
ers,
plac
ards
,
notic
es,
sign
s,
dire
ctori
es,
pam
phle
ts,
leafl
ets,
han
dbill
s,
elect
ric
or
neo
n
light
s,
airpl
ane
s,
ballo
ons
or
othe
r
med
ia,
whe
ther
in
picto
rial
or
read
ing
140
form
.
(b)
Agri
cultu
ral
Pro
duct
s
inclu
de
the
yield
of
the
soil,
suc
h as
corn
,
rice,
whe
at,
rye,
hay,
coc
onut
,
sug
arca
ne,
toba
cco,
root
crop
s,
veg
etab
les,
fruit
s,
flow
ers,
and
their
byprod
ucts;
ordi
141
nary
salt;
all
kind
s of
fish;
poul
try;
and
lives
tock
and
ani
mal
prod
ucts,
whe
ther
in
their
origi
nal
form
or
not;
The
phra
se
"wh
ethe
r in
their
origi
nal
form
or
not"
refer
s to
the
tran
sfor
mati
on
of
said
prod
ucts
by
142
the
farm
er,
fishe
rma
n,
prod
ucer
or
own
er
thro
ugh
the
appli
catio
n of
proc
ess
es
to
pres
erve
or
othe
rwis
e to
prep
are
said
prod
ucts
for
the
mar
ket
suc
h as
free
zing,
dryi
ng,
salti
ng,
smo
king,
or
strip
ping
for
purp
143
ose
s of
pres
ervi
ng
or
othe
rwis
e
prep
arin
g
said
prod
ucts
for
the
mar
ket;
to
be
con
side
red
an
agri
cultu
ral
prod
uct
whe
ther
in its
origi
nal
form
or
not,
its
tran
sfor
mati
on
mus
t
hav
e
bee
n
und
erta
144
ken
by
the
farm
er,
fishe
rma
n,
prod
ucer
or
own
er.
Agri
cultu
ral
prod
ucts
as
defi
ned
inclu
de
thos
e
that
und
ergo
not
only
sim
ple
but
eve
n
sop
histi
cate
d
proc
ess
es
emp
loyin
g
adv
anc
ed
tech
145
nolo
gical
mea
ns in
pac
kagi
ng
like
dres
sed
chic
ken
or
grou
nd
coff
ee
in
plast
ic
bag
s or
styr
opor
or
othe
r
pac
kagi
ng
mat
erial
s
inte
nde
d to
proc
ess
and
prep
are
the
prod
ucts
for
the
mar
ket.
The
146
term
byprod
ucts
shall
mea
n
thos
e
mat
erial
s
whic
h in
culti
vatio
n or
proc
essi
ng
of
an
articl
e
rem
ain
over
,
and
whic
h
are
still
of
valu
e
and
mar
keta
ble,
like
copr
a
cak
e
from
copr
a or
mol
ass
es
147
from
sug
ar
can
e;
(c)
Amu
sem
ent
is a
plea
sura
ble
dive
rsio
n
and
ente
rtain
men
t. It
is
syn
ony
mou
s to
rela
xatio
n,
avo
catio
n,
pasti
me,
or
fun;
(d)
Amu
sem
ent
Plac
es
inclu
de
thea
ters,
cine
148
mas
,
con
cert
halls
,
circu
ses
and
othe
r
plac
es
of
amu
sem
ent
whe
re
one
see
ks
adm
issio
n to
ente
rtain
one
self
by
seei
ng
or
view
ing
the
sho
w or
perf
orm
anc
e;
(e)
Ban
ks
and
othe
r
Fina
149
ncial
Instit
utio
ns
inclu
de
nonban
k
fina
ncial
inter
med
iarie
s,
lendi
ng
inve
stor
s,
fina
nce
and
inve
stm
ent
com
pani
es,
paw
nsh
ops,
mon
ey
sho
ps,
insu
ranc
e
com
pani
es,
stoc
k
mar
kets,
stoc
k
brok
ers,
and
150
deal
ers
in
sec
uriti
es
and
forei
gn
exc
han
ge,
as
defi
ned
und
er
appli
cabl
e
law,
or
rule
s
and
regu
latio
ns
ther
eun
der;
(f)
Bre
wer
inclu
des
all
pers
ons
who
man
ufac
ture
ferm
ente
d
liquo
rs of
any
151
des
cripti
on
for
sale
or
deliv
ery
to
othe
rs
but
doe
s
not
inclu
de
man
ufac
turer
s of
tuba
,
basi,
tapu
y or
simil
ar
dom
estic
ferm
ente
d
liquo
rs,
who
se
daily
prod
uctio
n
doe
s
not
exc
eed
two
hun
dred
gau
ge
152
liters
.
(g)
Busi
nes
s
Age
nt
inclu
des
all
pers
ons
who
act
as
age
nts
of
othe
rs in
the
tran
sacti
on
of
busi
nes
s
with
any
publi
c
offic
er,
as
well
as
thos
e
who
con
duct
colle
cting
,
adv
ertisi
ng,
153
emp
loy
men
t, or
priv
ate
dete
ctive
age
ncie
s.
(h)
Cab
aret/
Dan
ce
Hall
inclu
des
any
plac
e or
esta
blish
men
t
whe
re
dan
cing
is
per
mitt
ed
to
the
publi
c in
con
side
ratio
n of
any
adm
issio
n,
entr
anc
e, or
154
any
othe
r fee
paid
, on
or
befo
re,
or
after
the
dan
cing,
and
whe
re
prof
essi
onal
host
ess
es
or
dan
cers
are
emp
loye
d.
(i)
Capi
tal
Inve
stm
ent
is
the
capit
al
that
a
pers
on
emp
loys
in
any
und
erta
155
king,
or
whic
h he
cont
ribut
es
to
the
capit
al of
a
part
ners
hip,
corp
orati
on,
or
any
othe
r
juridi
cal
entit
y or
ass
ociat
ion
in a
parti
cula
r
taxin
g
juris
dicti
on;
(j)
Cari
nder
ia
refer
s to
any
publi
c
eati
ng
156
plac
e
whe
re
food
alre
ady
coo
ked
are
serv
ed
at a
pric
e.
(k)
Coc
kpit
inclu
des
any
plac
e,
com
pou
nd,
build
ing
or
porti
on
ther
eof,
whe
re
cock
fight
s
are
held
,
whe
ther
or
not
mon
ey
bets
are
157
mad
e on
the
resu
lts of
suc
h
cock
fight
s.
(l)
Con
tract
or
inclu
des
pers
ons,
natu
ral
or
juridi
cal,
not
subj
ect
to
prof
essi
onal
tax
und
er
Sect
ion
139
of
the
Loc
al
Gov
ern
men
t
Cod
e of
199
1,
who
158
se
activ
ity
con
sists
ess
enti
ally
of
the
sale
of all
kind
s of
servi
ces
for a
fee,
rega
rdle
ss of
whe
ther
or
not
the
perf
orm
anc
e of
the
servi
ce
calls
for
the
exer
cise
or
use
of
the
phy
sical
or
men
tal
facul
ties
of
suc
159
h
cont
ract
or or
his
emp
loye
es;
As
use
d in
this
Artic
le,
the
term
"con
tract
or"
shall
inclu
de
gen
eral
engi
neer
ing,
gen
eral
build
ing
and
spe
ciall
y
cont
ract
ors
as
defi
ned
und
er
appli
cabl
e
laws
,
fillin
160
g,
dem
olitio
n
and
salv
age
wor
ks
cont
ract
ors;
prop
rieto
rs or
oper
ator
s of
min
e
drilli
ng
app
arat
us;
prop
rieto
rs or
oper
ator
s of
doc
kyar
ds;
pers
ons
eng
age
d in
the
insta
llatio
n of
wat
er
syst
em,
and
gas
or
elect
161
ric
light,
heat
, or
esta
blish
men
ts;
prop
rieto
rs or
oper
ator
s of
sme
lting
plan
ts;
engr
avin
g
plati
ng
and
plast
ic
lami
nati
on
esta
blish
men
ts;
prop
rieto
rs or
oper
ator
s of
esta
blish
men
ts
for
repa
iring
,
repa
intin
g,
uph
162
olste
ring,
was
hing
or
grea
sing
of
vehi
cles,
hea
vy
equi
pme
nt,
vulc
anizi
ng,
reca
ppin
g
and
batt
ery
char
ging
;
prop
rieto
rs or
oper
ator
s of
furni
ture
sho
ps
and
esta
blish
men
ts
for
plani
ng
or
surf
acin
g
and
re-
163
cutti
ng
of
lum
ber
and
saw
mills
und
er
cont
ract
to
saw
or
cut
logs
belo
ngin
g to
othe
rs;
prop
rieto
rs or
oper
ator
s of
dryclea
ning
or
dyei
ng
esta
blish
men
ts,
stea
m
laun
drie
s,
and
usin
g
was
hing
mac
hine
s;
164
prop
rieto
rs or
own
ers
of
sho
ps
for
the
repa
ir of
any
kind
of
mec
hani
cal
and
elect
rical
devi
ces;
instr
ume
nts,
app
arat
us,
or
furni
ture
and
sho
e
repa
iring
by
mac
hine
or
any
mec
hani
cal
and
elect
rical
devi
ces;
prop
165
rieto
rs or
oper
ator
s of
esta
blish
men
ts or
lots
for
park
ing
purp
ose
s;
prop
rieto
rs or
oper
ator
s of
tailo
r
sho
ps,
dres
s
sho
ps.
milli
ners
and
hatt
ers,
bea
uty
parl
ors,
barb
ersh
ops,
mas
sag
e
clini
cs,
sau
na,
Turk
ish
166
and
Swe
dish
bath
s,
slen
deri
zing
and
bod
ybuild
ing
salo
on
and
simil
ar
esta
blish
men
ts;
phot
ogra
phic
studi
os;
fune
ral
parl
ors;
prop
rieto
rs or
oper
ator
s of
hote
ls,
mot
els,
and
lodgi
ng
hos
es;
prop
rieto
rs or
oper
ator
167
s of
arra
stre
and
stev
edor
ing,
war
eho
usin
g, or
forw
ardi
ng
esta
blish
men
ts;
mas
ter
plu
mbe
rs,
smit
hs
and
hou
se
or
sign
pain
ters;
print
ers,
boo
kbin
ders
,
litho
grap
hers
,
publi
sher
s
exc
ept
thos
e
eng
age
168
d in
the
publi
catio
n or
print
ing
of
any
new
spa
per,
mag
azin
e,
revi
ew
or
bulle
tin
whic
h
app
ears
at
regu
lar
inter
vals
with
fixed
pric
es
for
sub
scrip
tion
and
sale
and
whic
h is
not
dev
oted
prin
cipal
ly to
the
publi
catio
169
n of
adv
ertis
eme
nts;
busi
nes
s
age
nts,
priv
ate
dete
ctive
s or
watc
hma
n
age
ncie
s;
com
mer
cial
and
imm
igrat
ion
brok
ers;
cine
mat
ogra
phic
film
own
ers,
less
ors
and
distri
buto
rs.
The term “contractor” shall also include, but shall not be limited to, tax subjects enumerated unde
phot
oco
pyin
g
servi
ces,
170
ass
ayin
g
labo
rator
ies,
adv
ertisi
ng
age
ncie
s,
sho
ps
for
she
arin
g
ani
mal
s,
vaci
ador
sho
ps,
stabl
es,
con
stru
ction
of
mot
or
vehi
cles,
ani
mal
dra
wn
vehi
cles,
and/
or
tricy
cles,
lath
e
mac
hine
sho
ps,
171
furni
ture
sho
ps,
and
prop
rieto
rs of
bulld
ozer
s
and
othe
r
hea
vy
equi
pme
nt
avail
able
to
othe
rs
for
con
side
ratio
n.
(m)
Deal
er
mea
ns
one
who
se
busi
nes
s is
to
buy
and
sell
mer
cha
ndis
e,
goo
172
ds
and
chat
tels
as a
mer
cha
nt.
He
stan
ds
imm
edia
tely
bet
wee
n
the
prod
ucer
or
man
ufac
turer
and
the
con
sum
er
and
dep
end
s for
his
profi
t not
upo
n
the
labo
r he
best
ows
upo
n his
com
mod
ities
but
upo
n
173
the
skill
and
fore
sight
with
whic
h he
watc
hes
the
mar
ket;
(n)
Imp
orter
mea
ns
any
pers
on
who
brin
gs
articl
es,
goo
ds,
war
es
or
mer
cha
ndis
e of
any
kind
or
clas
s
into
the
Phili
ppin
es
from
abro
ad
for
174
unlo
adin
g
ther
ein,
or
whic
h
after
entr
y
are
con
sum
ed
here
in or
inco
rpor
ated
into
the
gen
eral
mas
s of
prop
erty
in
the
Phili
ppin
es.
In
cas
e of
taxfree
articl
es,
brou
ght
or
imp
orte
d
into
the
Phili
ppin
es
175
by
pers
ons,
entiti
es
or
age
ncie
s
exe
mpt
from
tax
whic
h
are
sub
seq
uent
ly
sold,
tran
sferr
ed
or
exc
han
ged
in
the
Phili
ppin
es
to
nonexe
mpt
priv
ate
pers
ons
or
entiti
es,
the
purc
has
er or
reci
pien
t
176
shall
be
con
side
red
the
imp
orter
ther
eof.
(o)
Man
ufac
turer
inclu
des
ever
y
pers
on
who
, by
phy
sical
or
che
mic
al
proc
ess,
alter
s
the
exte
rior
text
ure
or
form
or
inne
r
sub
stan
ce
of
any
suc
h
177
raw
mat
erial
s or
man
ufac
ture
d or
parti
ally
man
ufac
ture
d
prod
uct
in
suc
h
man
ner
as
to
prep
are
it for
spe
cial
use
or
use
s to
whic
h it
coul
d
not
hav
e
bee
n
put
in its
origi
nal
con
ditio
n, or
who
by
any
178
suc
h
proc
ess,
alter
s
the
quali
ty of
any
suc
h
raw
mat
erial
or
man
ufac
ture
d or
parti
ally
man
ufac
ture
d
prod
ucts
so
as
to
redu
ce
its
mar
keta
ble
sha
pe
or
prep
are
it for
any
of
the
use
of
indu
stry,
or
179
who
by
any
suc
h
proc
ess,
com
bine
s
any
raw
mat
erial
or
man
ufac
ture
d
prod
ucts
with
othe
r
mat
erial
s or
prod
ucts
of
the
sam
e or
of
diffe
rent
kind
s
and
in
suc
h
man
ner
that
the
finis
hed
prod
ucts
of
180
suc
h
proc
ess
or
man
ufac
ture
can
be
put
to a
spe
cial
use
or
use
s to
whic
h
suc
h
raw
mat
erial
or
man
ufac
ture
d or
parti
ally
man
ufac
ture
d in
their
origi
nal
con
ditio
n
coul
d
not
hav
e
bee
n
put,
and
181
who
in
addi
tion,
alter
s
suc
h
raw
mat
erial
or
man
ufac
ture
d or
parti
ally
man
ufac
ture
d
prod
ucts,
or
com
bine
s
the
sam
e to
prod
uce
suc
h
finis
hed
prod
ucts
for
the
purp
ose
of
their
sale
or
distri
buti
on
to
182
othe
rs
and
for
his
own
use
for
con
sum
ptio
n;
(p)
Mar
ginal
Far
mer
or
Fish
erm
an
refer
s to
indiv
idual
s
eng
age
d in
sub
siste
nce
farm
ing
or
fishi
ng
whic
h
shall
be
limit
ed
to
the
sale,
bart
er or
exc
183
han
ge
of
agri
cultu
ral
or
mari
ne
prod
ucts
prod
uce
d by
him
self
and
his
imm
edia
te
famil
y
and
who
se
ann
ual
net
inco
me
from
suc
h
farm
ing
or
fishi
ng
doe
s
not
exc
eed
Fifty
Tho
usa
nd
Pes
os (
50,0
184
00.0
0) or
the
pov
erty
line
esta
blish
ed
by
NE
DA
for
the
parti
cula
r
regi
on
or
local
ity,
whic
hev
er is
high
er;
(q)
Mot
or
Vehi
cle
mea
ns
any
vehi
cle
prop
elled
by
any
pow
er
othe
r
than
mus
cula
r
185
pow
er
usin
g
the
publi
c
road
s,
but
excl
udin
g
road
rolle
rs,
troll
ey
cars
,
stre
et
swe
eper
s,
spri
nkle
rs,
lawn
mo
wer
s,
bulld
ozer
s,
grad
ers,
forkli
fts,
amp
hibia
n
truc
ks,
and
cran
es if
not
use
d on
publi
186
c
road
s,
vehi
cles
that
run
only
on
rails
or
trac
ks,
tract
ors,
trail
ers,
and
tract
ion
engi
nes
of all
kind
s
use
d
excl
usiv
ely
for
agri
cultu
ral
purp
ose
s;
(r)
Ped
dler
mea
ns
any
pers
on
who
,
eith
er
187
for
him
self
or
on
com
miss
ion,
trav
els
from
plac
e to
plac
e
and
sells
his
goo
ds
or
offer
s to
sell
and
deliv
er
the
sam
e.
Whe
ther
a
ped
dler
is a
whol
esal
e
ped
dler
or
retai
l
ped
dler
of a
parti
cula
r
com
188
mod
ity
shall
be
dete
rmin
ed
from
the
defi
nitio
n of
whol
esal
e
deal
er or
retai
l
deal
er
as
prov
ided
in
this
Ordi
nan
ce;
(s)
Publ
ic
Mar
ket
refer
s to
any
plac
e,
build
ing,
or
stru
ctur
e of
any
kind
desi
gnat
189
ed
as
suc
h by
the
local
boar
d or
cou
ncil,
exc
ept
publi
c
stre
ets,
plaz
as,
park
s,
and
the
like.
(t)
Rect
ifier
com
pris
es
ever
y
pers
ons
who
recti
fies,
purif
ies,
or
refin
es
distil
led
spirit
s or
wine
s by
any
proc
190
ess
othe
r
than
by
origi
nal
or
conti
nuo
us
distil
latio
n
from
mas
h,
wort
,
was
h,
sap,
or
syru
p
thro
ugh
conti
nuo
us
clos
ed
vess
els
and
pipe
s
until
the
man
ufac
ture
ther
eof
is
com
plet
e.
Ever
y
whol
191
esal
e or
retai
l
liquo
r
deal
er
who
has
in
his
pos
sess
ion
any
still
or
mas
h
tub,
or
who
kee
ps
any
othe
r
app
arat
us
for
the
purp
ose
of
distil
ling
spirit
s, or
in
any
man
ner
refin
ing
distil
led
spirit
s,
shall
192
also
be
rega
rded
as a
recti
fier
and
as
bein
g
eng
age
d in
the
busi
nes
s of
recti
fying
.
(u)
Rest
aura
nt
refer
s to
any
plac
e
whic
h
prov
ides
food
to
the
publi
c
and
acc
epts
orde
rs
from
the
m at
a
pric
193
e.
This
term
inclu
des
cate
rers.
(v)
Ret
ail
mea
ns a
sale
whe
re
the
purc
has
er
buy
s
the
com
mod
ity
for
his
con
sum
ptio
n,
irres
pecti
ve
of
the
qua
ntity
of
the
com
mod
ity
sold;
(w)
Ves
sel
194
inclu
des
ever
y
type
of
boat
,
craft
, or
othe
r
artifi
cial
cont
riva
nce
s
use
d, or
cap
able
of
bein
g
use
d,
as a
mea
ns
of
tran
spor
tatio
n on
wat
er.
(x)
Wha
rfag
e
mea
ns a
fee
ass
ess
ed
agai
nst
195
the
carg
o of
a
vess
el
eng
age
d in
forei
gn
or
dom
estic
trad
e
bas
ed
on
qua
ntity,
weig
ht,
or
mea
sure
rece
ived
and/
or
disc
harg
ed
by
vess
el;
(y)
Who
lesal
e
mea
ns a
sale
whe
re
the
purc
has
er
196
buy
s or
imp
orts
the
com
mod
ities
for
resa
le to
pers
ons
othe
r
than
the
end
user
rega
rdle
ss of
the
qua
ntity
of
the
tran
sacti
on.
Sec
tion
2A.
02.
Imp
ositi
on
of
Tax.
Ther
e is
here
by
imp
ose
d on
the
follo
wing
197
pers
ons
who
esta
blish
,
oper
ate,
con
duct
or
mai
ntai
n
their
resp
ectiv
e
busi
nes
s
withi
n
the
mun
icipa
lity a
grad
uate
d
busi
nes
s tax
in
the
amo
unts
here
after
pres
crib
ed:
(a)
On
man
ufac
turer
s,
ass
198
emb
lers,
repa
cker
s,
proc
ess
ors,
bre
wer
s,
distil
lers,
recti
fiers
,
and
com
pou
nder
s or
liquo
rs,
distil
led
spirit
s,
and
wine
s or
man
ufac
turer
s of
any
articl
e of
com
mer
ce
of
wha
teve
r
kind
or
natu
re.
In
acc
orda
199
nce
with
the
follo
wing
sch
edul
e:
Am
ount
of
Gro
ss
Sale
s/R
ecei
pts
For
Less than 10,000.00
181.00
10,000.00 or more but less than 15,000.00
242.00
15,000.00 or more but less than 20,000.00
332.00
20,000.00 or more but less than 30,000.00
484.00
30,000.00 or more but less than 40,000.00
726.00
40,000.00 or more but less than 50,000.00
907.00
50,000.00 or more but less than 75,000.00
1,452.00
75,000.00 or more but less than 100,000.00
1,815.00
100,000.00 or more but less than 150,000.00
2,420.00
150,000.00 or more but less than 200,000.00
3,025.00
200,000.00 or more but less than 300,000.00
4,235.00
300,000.00 or more but less than 500,000.00
6,050.00
500,000.00 or more but less than 750,000.00
8,800.00
750,000.00 or more but less than 1,000,000.00
11,000.00
1,000,000.00 or more but less than 2,000,000.00
15,125.00
2,000,000.00 or more but less than 3,000,000.00
18,150.00
3,000,000.00 or more but less than 4,000,000.00
21,780.00
4,000,000.00 or more but less than 5,000,000.00
25,410.00
5,000,000.00 or more but less than 6,500,000.00
26,812.00
6,500,000.00 or more
at a rate of not exceeding forty one and
a one fourth percent(41 ¼%) of one
percent
the
Prec
edin
g
Cale
ndar
Yea
r:
200
Tax
Per
Ann
um
The
prec
edin
g
rate
s
shall
appl
y
only
to
the
amo
unt
of
dom
estic
sale
s of
man
ufac
201
turer
s,
ass
emb
lers,
repa
cker
s,
proc
ess
ors,
bre
wer
s,
distil
lers,
recti
fiers
and
com
pou
nder
s of
liquo
rs,
distil
led
spirit
s,
and
wine
s or
man
ufac
turer
s of
any
articl
e of
com
mer
ce
of
wha
teve
r
kind
or
natu
re
othe
202
r
than
thos
e
enu
mer
ated
und
er
para
grap
h (c)
of
this
Sect
ion.
(b)
On
whol
esal
ers,
distri
buto
rs,
or
deal
ers
in
any
articl
e of
com
mer
ce
of
wha
teve
r
kind
or
natu
re in
acc
orda
nce
with
the
follo
wing
203
sch
edul
es:
G
r
o
s
s
S
a
l
e
s
/
R
e
c
e
i
p
t
s
f
o
r
t
h
e
P
r
e
c
e
d
i
n
g
C
a
l
204
e
n
d
a
r
Y
e
a
r
T
a
x
P
e
r
A
n
n
u
m
Less than 1,000.00
1,000.00 or more but less than 2,000.00
2,000.00 or more but less than 3,000.00
3,000.00 or more but less than 4,000.00
4,000.00 or more but less than 5,000.00
5,000.00 or more but less than 6,000.00
6,000.00 or more but less than 7,000.00
7,000.00 or more but less than 8,000.00
8,000.00 or more but less than 10,000.00
10,000.00 or more but less than 15,000.00
15,000.00 or more but less than 20,000.00
20,000.00 or more but less than 30,000.00
30,000.00 or more but less than 40,000.00
40,000.00 or more but less than 50,000.00
50,000.00 or more but less than 75,000.00
75,000.00 or more but less than 100,000.00
100,000.00 or more but less than 150,000.00
150,000.00 or more but less than 200,000.00
200,000.00 or more but less than 300,000.00
300,000.00 or more but less than 500,000.00
500,000.00 or more but less than 750,000.00
750,000.00 or more but less than 1,000,000.00
19.00
36.00
55.00
79.00
110.00
133.00
157.00
181.00
205.00
242.00
302.00
363.00
484.00
726.00
1,089.00
1,452.00
2,057.00
2,662.00
3,630.00
4,884.00
7,260.00
9,680.00
205
1,000,000.00 or more but less than 2,000,000.00
11,000.00
2,000,000.00 or more
At a rate not exceeding fifty five percent
(55%) of one percent (1%)
The
busi
nes
ses
enu
mer
ated
in
para
grap
h (a)
abo
ve
shall
no
long
er
be
subj
ect
to
the
tax
on
whol
esal
ers,
distri
buto
rs,
or
deal
ers
here
in
prov
ided
for.
(c)
On
exp
orter
s,
and
206
on
man
ufac
turer
s,
mille
rs,
prod
ucer
s,
whol
esal
ers,
distri
buto
rs.
deal
ers
or
retai
lers
of
ess
enti
al
com
mod
ities
enu
mer
ated
here
und
er at
a
rate
not
exc
eedi
ng
onehalf
(1/2)
of
the
rate
s
pres
crib
ed
und
207
er
sub
secti
ons
(a),
(b),
and
(d)
of
this
Artic
le;
(1)
Rice
and
Cor
n;
(
2
)
W
h
e
a
t
o
r
c
a
s
s
a
v
a
f
l
o
u
r
208
,
m
e
a
t
,
d
a
i
r
y
p
r
o
d
u
c
t
s
,
l
o
c
a
l
l
y
m
a
n
u
f
a
c
t
u
r
e
d
,
p
r
o
c
e
209
s
s
e
d
o
r
p
r
e
s
e
r
v
e
d
f
o
o
d
,
s
u
g
a
r
,
s
a
l
t
a
n
d
a
g
r
i
c
u
l
t
u
r
a
210
l
m
a
r
i
n
e
,
a
n
d
f
r
e
s
h
w
a
t
e
r
p
r
o
d
u
c
t
s
,
w
h
e
t
h
e
r
i
n
t
h
e
i
211
r
o
r
i
g
i
n
a
l
s
t
a
t
e
o
r
n
o
t
;
(3)
Coo
king
oil
and
coo
king
gas;
(4)
Lau
ndry
soa
p,
dete
rgen
ts,
and
med
icine
;
212
(5)
Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecti
(7)
S
c
h
o
o
l
(6)
Poul
try
feed
s
and
othe
r
ani
mal
feed
s;
s
u
p
p
l
i
e
s
;
a
n
d
(8)
Ce
men
t
For
purp
ose
s of
this
213
prov
ision
, the
term
exp
orter
s
shall
refer
to
thos
e
who
are
prin
cipal
ly
eng
age
d in
the
busi
nes
s of
exp
ortin
g
goo
ds
and
mer
cha
ndis
e,
as
well
as
man
ufac
turer
s
and
prod
ucer
s
who
se
goo
ds
or
prod
214
ucts
are
both
sold
dom
estic
ally
and
abro
ad.
The
amo
unt
of
exp
ort
sale
s
shall
be
excl
ude
d
from
the
total
sale
s
and
shall
be
subj
ect
to
the
rate
s
not
exc
eedi
ng
one
half
(1/2)
of
the
rate
s
pres
crib
ed
215
und
er
para
grap
hs
(a),
(b),
and
(d)
of
this
Artic
le.
(d)
On
retai
lers.
Gro
ss
Sale
s/Re
ceipt
s for
the
Prec
edin
g
year
Rat
e of
Tax
Per
Ann
um
400,
0
0
0
.
0
216
0
o
r
l
e
s
s
2
%
Mor
e
than
400,
000.
00
1%
The
rate
of
two
perc
ent
(2%
) per
ann
um
shall
be
imp
ose
d on
sale
s
not
exc
eedi
ng
217
Four
Hun
dred
Tho
usa
nd
Pes
os
(P
400,
000.
00)
whil
e
the
rate
of
one
perc
ent
(1%
) per
ann
um
shall
be
imp
ose
d on
sale
s in
exc
ess
of
the
first
Four
Hun
dred
Tho
usa
nd
Pes
os
(P
400,
000.
00).
How
218
ever
,
bara
nga
ys
shall
hav
e
the
excl
usiv
e
pow
er to
levy
taxe
s on
stor
es
who
se
gros
s
sale
s or
rece
ipts
of
the
prec
edin
g
cale
ndar
year
doe
s
not
exc
eed
Thirt
y
Tho
usa
nd
Pes
os
(P
30,0
00.0
0)
219
subj
ect
to
exist
ing
laws
and
regu
latio
ns.
(e)
On
cont
ract
ors
and
othe
r
inde
pen
dent
cont
ract
ors
in
acc
orda
nce
with
the
follo
wing
sch
edul
e.
G
r
o
s
s
S
a
l
e
s
/
R
e
220
c
e
i
p
t
s
f
o
r
t
h
e
P
r
e
c
e
d
i
n
g
C
a
l
e
n
d
a
r
Y
e
a
r
A
m
o
u
n
t
o
221
f
T
a
x
P
e
r
A
n
n
u
m
Less than 5,000.00
30.00
5,000.00 or more but less than 10,000.00
67.00
10,000.00 or more but less than 15,000.00
114.00
15,000.00 or more but less than 20,000.00
181.00
20,000.00 or more but less than 30,000.00
302.00
30,000.00 or more but less than 40,000.00
423.00
40,000.00 or more but less than 50,000.00
605.00
50,000.00 or more but less than 75,000.00
968.00
75,000.00 or more but less than 100,000.00
1,452.00
100,000.00 or more but less than 150,000.00
2,178.00
150,000.00 or more but less than 200,000.00
2,904.00
200,000.00 or more but less than 250,000.00
3,993.00
250,000.00 or more but less than 300,000.00
5,082.00
300,000.00 or more but less than 400,000.00
6,776.00
400,000.00 or more but less than 500,000.00
9,075.00
500,000.00 or more but less than 750,000.00
10,175.00
750,000.00 or more but less than 1,000,000.00
11,275.00
1,000,000.00 or more but less than2,000,000.00
12,650.00
2,000,000.00 or more
At a rate not exceeding fifty five
percent (55%) of one percent (1%)
Prov
ided
,
that
in
no
cas
e
shall
the
tax
on
gros
s
222
sale
s of
P2,0
00,0
00.0
0 or
mor
e be
less
than
P12,
650.
00.
For
purp
ose
s of
this
secti
on,
the
tax
on
multi
year
proj
ects
und
erta
ken
gen
eral
engi
neer
ing,
gen
eral
build
ing,
and
spe
cialt
y
cont
ract
ors
shall
initia
223
lly
be
bas
ed
on
the
total
cont
ract
pric
e,
pay
able
in
equ
al
ann
ual
insta
llme
nts
withi
n
the
proj
ect
term
.
Upo
n
com
pleti
on
of
the
proj
ect,
the
taxe
s
shall
be
reco
mpu
ted
on
the
basi
s of
224
the
gros
s
rece
ipts
for
the
prec
edin
g
cale
ndar
year
s
and
the
defic
ienc
y
tax,
If
ther
e be
any,
shall
be
colle
cted
as
prov
ided
in
this
Cod
e or
the
exc
ess
tax
pay
men
t
shall
be
refu
nde
d.
In
cas
225
es
of
proj
ects
com
plet
ed
withi
n
the
year
, the
tax
shall
be
bas
ed
upo
n
the
cont
ract
pric
e
and
shall
be
paid
upo
n
the
issu
anc
e of
the
May
or’s
Per
mit.
(f)
On
ban
ks
and
othe
r
fina
ncial
instit
utio
226
ns,
at
the
rate
of
fifty
perc
ent
of
one
perc
ent
(50
% of
1%)
of
the
gros
s
rece
ipts
of
the
prec
edin
g
cale
ndar
year
deri
ved
from
inter
est,
com
miss
ions
and
disc
ount
s
from
lendi
ng
activ
ities,
inco
me
from
fina
ncial
227
leasi
ng,
divid
end
s,
rent
als
on
prop
erty,
and
profi
t
from
exc
han
ge
or
sale
of
prop
erty,
insu
ranc
e
pre
miu
m.
All
othe
r
inco
me
and
rece
ipts
not
here
in
enu
mer
ated
shall
be
excl
ude
d in
the
com
puta
tion
228
of
the
tax.
(g)
On
the
busi
nes
ses
here
und
er
enu
mer
ated
::
1
.
C
a
f
e
s
,
c
a
f
e
t
e
r
i
a
s
,
i
c
e
c
r
e
a
m
a
229
n
d
o
t
h
e
r
r
e
f
r
e
s
h
m
e
n
t
p
a
r
l
o
r
s
,
r
e
s
t
a
u
r
a
n
t
s
,
s
o
d
a
f
o
u
230
n
t
a
i
n
b
a
r
s
,
c
a
r
i
n
d
e
r
i
a
s
o
r
f
o
o
d
c
a
t
e
r
e
r
s
;
2
.
A
m
u
s
e
m
231
e
n
t
p
l
a
c
e
s
,
i
n
c
l
u
d
i
n
g
p
l
a
c
e
s
w
h
e
r
e
i
n
c
u
s
t
o
m
e
r
s
t
h
e
r
232
e
o
f
a
c
t
i
v
e
l
y
p
a
r
t
i
c
i
p
a
t
e
w
i
t
h
o
u
t
m
a
k
i
n
g
b
e
t
s
o
r
w
a
g
233
e
r
s
,
i
n
c
l
u
d
i
n
g
b
u
t
n
o
t
l
i
m
i
t
e
d
t
o
n
i
g
h
t
c
l
u
b
s
,
o
r
d
234
a
y
c
l
u
b
s
,
c
o
c
k
t
a
i
l
l
o
u
n
g
e
s
,
c
a
b
a
r
e
t
s
o
r
d
a
n
c
e
h
a
l
l
s
235
,
k
a
r
a
o
k
e
b
a
r
s
,
s
k
a
t
i
n
g
r
i
n
k
s
,
b
a
t
h
h
o
u
s
e
s
,
s
w
i
m
m
i
n
236
g
p
o
o
l
s
,
e
x
c
l
u
s
i
v
e
c
l
u
b
s
s
u
c
h
a
s
c
o
u
n
t
r
y
a
n
d
s
p
o
r
t
s
237
c
l
u
b
s
,
r
e
s
o
r
t
s
a
n
d
o
t
h
e
r
s
i
m
i
l
a
r
p
l
a
c
e
s
,
b
i
l
l
i
a
r
d
238
a
n
d
p
o
o
l
t
a
b
l
e
s
,
b
o
w
l
i
n
g
a
l
l
e
y
s
,
c
i
r
c
u
s
e
s
,
c
a
r
n
i
v
a
l
239
s
,
m
e
r
r
y
g
o
r
o
u
n
d
s
,
r
o
l
l
e
r
c
o
a
s
t
e
r
s
,
f
e
r
r
i
s
w
h
e
e
l
s
,
240
s
w
i
n
g
s
,
s
h
o
o
t
i
n
g
g
a
l
l
e
r
i
e
s
,
a
n
d
o
t
h
e
r
s
i
m
i
l
a
r
c
o
n
t
241
r
i
v
a
n
c
e
s
,
t
h
e
a
t
e
r
s
a
n
d
c
i
n
e
m
a
h
o
u
s
e
s
,
b
o
x
i
n
g
s
t
a
d
i
a
242
,
r
a
c
e
t
r
a
c
k
s
,
c
o
c
k
p
i
t
s
a
n
d
o
t
h
e
r
s
i
m
i
l
a
r
e
s
t
a
b
l
i
s
h
243
m
e
n
t
s
.
3
.
C
o
m
m
i
s
s
i
o
n
a
g
e
n
t
s
4
.
L
e
s
s
o
r
s
,
d
e
a
l
e
r
s
,
b
r
244
o
k
e
r
s
o
f
r
e
a
l
e
s
t
a
t
e
;
5
.
O
n
t
r
a
v
e
l
a
g
e
n
c
i
e
s
a
n
d
t
r
a
245
v
e
l
a
g
e
n
t
s
6
.
O
n
b
o
a
r
d
i
n
g
h
o
u
s
e
s
,
p
e
n
s
i
o
n
h
o
u
s
e
s
,
m
246
o
t
e
l
s
,
a
p
a
r
t
m
e
n
t
s
,
a
p
a
r
t
e
l
l
e
s
,
a
n
d
c
o
n
d
o
m
i
n
i
u
m
s
7.
247
Sub
divis
ion
own
ers/
Priv
ate
Ce
met
erie
s
and
Me
mori
al
Park
s
8
.
P
r
i
v
a
t
e
l
y
o
w
n
e
d
m
a
r
k
e
t
s
;
9
.
H
o
248
s
p
i
t
a
l
s
,
m
e
d
i
c
a
l
c
l
i
n
i
c
s
,
d
e
n
t
a
l
c
l
i
n
i
c
s
,
t
h
e
r
a
p
e
u
t
249
i
c
c
l
i
n
i
c
s
,
m
e
d
i
c
a
l
l
a
b
o
r
a
t
o
r
i
e
s
,
d
e
n
t
a
l
l
a
b
o
r
a
t
o
r
i
250
e
s
;
1
0
.
O
p
e
r
a
t
o
r
s
o
f
C
a
b
l
e
N
e
t
w
o
r
k
S
y
s
t
e
m
1
1
.
O
p
e
r
251
a
t
o
r
s
o
f
c
o
m
p
u
t
e
r
s
e
r
v
i
c
e
s
e
s
t
a
b
l
i
s
h
m
e
n
t
1
2
.
G
e
n
e
r
a
252
l
c
o
n
s
u
l
t
a
n
c
y
s
e
r
v
i
c
e
s
1
3
.
A
l
l
o
t
h
e
r
s
i
m
i
l
a
r
a
c
t
i
v
i
253
t
i
e
s
c
o
n
s
i
s
t
i
n
g
e
s
s
e
n
t
i
a
l
l
y
o
f
t
h
e
s
a
l
e
s
o
f
s
e
r
v
i
c
e
254
s
f
o
r
a
f
e
e
.
G
r
o
s
s
S
a
l
e
s
/
R
e
c
e
i
p
t
s
f
o
r
t
h
e
P
r
e
c
e
d
i
n
g
255
C
a
l
e
n
d
a
r
Y
e
a
r
T
a
x
P
e
r
A
n
n
u
m
Less than 5,000.00
5,000.00 or more but less than 10,000.00
10,000.00 or more but less than 15,000.00
15,000.00 or more but less than 20,000.00
20,000.00 or more but less than 30,000.00
30,000.00 or more but less than 40,000.00
40,000.00 or more but less than 50,000.00
50,000.00 or more but less than 75,000.00
75,000.00 or more but less than 100,000.00
100,000.00 or more but less than 150,000.00
150,000.00 or more but less than 200,000.00
200,000.00 or more but less than 250,000.00
250,000.00 or more but less than 300,000.00
300,000.00 or more but less than 400,000.00
400,000.00 or more but less than 500,000.00
500,000.00 or more but less than 750,000.00
750,000.00 or more but less than 1,000,000.00
1,000,000.00 or more but less than ,000,000.00
30.00
67.00
115.00
181.00
302.00
423.00
605.00
968.00
1,452.00
2,178.00
2,904.00
3,993.00
5,082.00
6,776.00
9,075.00
10,175.00
11,275.00
12,650.00
256
2,000,000.00 or more
At a rate not exceeding fifty five
percent (55%) of one percent (1%)
Prov
ided
,
that
in
no
cas
e
shall
the
tax
on
gros
s
sale
s of
P2,0
00,0
00.0
0 or
mor
e be
less
than
P12,
650.
00.
(h)
On
ped
dler
s
eng
age
d in
the
sale
of
any
mer
cha
ndis
e or
articl
e of
com
mer
257
ce,
at
the
rate
of
(not
exc
eedi
ng P
50.0
0)
per
ped
dler
ann
ually
.
Deli
very
truc
ks,
van
s or
vehi
cles
use
d by
man
ufac
turer
s,
prod
ucer
s,
whol
esal
ers,
deal
ers
or
retai
lers
enu
mer
ated
und
er
Sect
ion
258
141
of
R.A.
716
0
shall
be
exe
mpt:
from
the
ped
dler’
s tax
here
in
imp
ose
d.
The
tax
here
in
imp
ose
d
shall
be
pay
able
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
. An
indiv
idual
who
will
start
to
ped
259
dle
mer
cha
ndis
e or
articl
es
of
com
mer
ce
after
Jan
uary
20
shall
pay
the
full
amo
unt
of
the
tax
befo
re
eng
agin
g in
suc
h
activ
ity.
Arti
cle
B.
Oth
er
Tax
es
on
Bus
ines
s
Tax
on
Mo
bile
260
Tra
der
s
Sec
tio2
B.0
1
Defi
niti
on.
Wh
en
use
d in
this
Artic
le
A
Mo
bile
Tra
der
is a
pers
on,
who
eith
er
for
him
self
or
com
mis
sion
,
trav
els
from
plac
e to
plac
e
and
sells
his
goo
ds
261
or
sells
and
offer
s to
deli
ver
the
sam
e,
usi
ng
a
vehi
cle.
Sub
sum
ed
in
this
defi
nitio
n
are
rolli
ng
stor
es,
port
able
stor
es,
and
simil
ar
arra
nge
men
ts.
Sec
tion
2B.
02.
Imp
osit
ion
of
Tax.
The
re is
262
here
by
imp
ose
d an
ann
ual
tax
at
the
rate
of
one
perc
ent
(1%
) on
the
gros
s
rece
ipts
of
Mob
ile
Tra
ders
.
Sec
tion
2B.
03.
Tim
e of
Pay
me
nt.
The
tax
shal
l be
paid
upo
n
the
issu
anc
e of
the
May
263
or’s
Per
mit
to
do
busi
nes
s in
the
mun
icip
ality
.
Sec
tion
2B.
04.
Ad
min
istr
ativ
e
Pro
visi
ons
.
(a)
The
Mun
icip
al
Tre
asur
er
shal
l
dete
rmin
e
the
taxa
ble
gros
s
rece
ipts
by
appl
264
ying
the
Pre
sum
ptiv
e
Inco
me
Lev
el
Tec
hniq
ue
prov
ided
in
this
Cod
e,
and
ther
eaft
er
ass
ess
and
coll
ect
the
tax
due.
Tax
on
Ope
rato
rs
of
Pub
lic
Utili
ty
Veh
icle
s
Sec
tion
2B.
05.
Imp
265
ositi
on
of
Tax.
Ther
e is
here
by
imp
ose
d a
tax
on
oper
ator
s of
publi
c
utilit
y
vehi
cles
mai
ntai
ning
boo
king
offic
e,
term
inal,
or
waiti
ng
stati
on
for
the
purp
ose
of
carr
ying
pas
sen
gers
from
this
mun
icipa
lity
266
und
er a
certi
ficat
e of
publi
c
con
veni
enc
e
and
nec
essit
y or
simil
ar
fran
chis
es:
Aircon
ditio
ned
bus
es
100
per
unit
Bus
es
with
out
air
con
ditio
ning
75
per
unit
"Min
i"
267
bus
es
50
per
unit
Jee
pne
ys//
AUV
s
30
per
unit
Van/
Taxi
s
30
per
unit
Sec
tion
2B.
06.
Tim
e of
Pay
men
t.
The
tax
shall
268
be
paid
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
of
eac
h
year
.
Tax
on
Am
bula
nt
and
Itine
rant
Am
use
men
t
Ope
rato
rs
Sect
ion
2B.0
7.
Imp
ositi
on
of
Tax.
Ther
e is
here
by
imp
ose
d a
269
tax
on
amb
ulan
t
and
itine
rant
amu
sem
ent
oper
ator
s
duri
ng
fiest
as
and
fairs
at
the
follo
wing
rate
s:
Circ
us,
carn
ivals
, or
the
like
per
day
P1,0
00.0
0
Merr
yGoRou
nd,
rolle
270
r
coa
ster,
ferri
s
whe
el,
swin
g,
sho
otin
g
galle
ry
and
othe
r
simil
ar
cont
riva
nce
s
per
day
3,00
0.00
Spo
rts
cont
est/
exhi
bitio
ns
per
day
200.
00
271
Sect
ion
2B.0
8.
Tim
e of
Pay
men
t.
The
tax
here
in
imp
ose
d
shall
be
pay
able
befo
re
eng
agin
g in
suc
h
activ
ity.
Tax
on
Mini
ng
Ope
rati
ons
Sect
ion
2B.0
9.
Defi
272
nitio
ns.
Whe
n
use
d in
this
Sect
ion
(a)
Min
eral
s
refer
to
natu
rally
occ
urrin
g
inor
gani
c
sub
stan
ces
(fou
nd
in
natu
re)
whe
ther
in
solid
,
liqui
d,
gas
eou
s or
any
inter
med
iate
stat
e.
(b)
273
Min
eral
Pro
duct
s
shall
mea
n
thin
gs
prod
uce
d
and
prep
ared
in a
wor
kabl
e
stat
e by
sim
ple
treat
men
t
proc
ess
es
suc
h as
was
hing
or
dryi
ng
but
with
out
und
ergo
ing
any
che
mic
al
cha
nge
or
274
proc
ess
or
man
ufac
turin
g by
the
less
ee,
con
cess
ionai
re or
own
er of
min
eral
land
s.
(c)
Qua
rry
Res
ourc
es
mea
ns
any
com
mon
ston
e or
othe
r
com
mon
min
eral
sub
stan
ces
suc
h as
but
not
restr
icted
to
275
mar
ble,
gran
ite,
volc
anic
cind
ers,
bas
alt,
tuff,
and
rock
pho
sph
ate.
Sect
ion
2B.0
10.
Imp
ositi
on
of
Tax.
Ther
e is
here
by
levie
d an
ann
ual
tax
at
the
rate
of
fifte
en
perc
ent
(15
%)
bas
ed
on
the
gros
s
276
rece
ipts
for
the
prec
edin
g
year
of
mini
ng
oper
atio
ns.
Sect
ion
2B.1
1.
Situ
s of
the
Tax.
Pay
men
t of
the
tax
shall
be
mad
e to
this
mun
icipa
lity
whic
h
has
juris
dicti
on
over
the
mini
ng
area
. (In
cas
e
the
277
area
tran
sce
nds
two
(2)
or
mor
e
local
gov
ern
men
t
units
,
pay
men
t
shall
be
mad
e to
the
mun
icipa
lity
havi
ng
the
larg
est
area
.}
Sect
ion
2B.1
2.
Excl
usio
n.
Extr
actio
n of
the
follo
wing
are
excl
ude
278
d
from
the
cov
erag
e of
the
tax
levie
d
here
in:
(a)
Min
eral
Pro
duct
s
suc
h as
ordi
nary
ston
es,
san
d,
grav
el,
eart
h
and
othe
r
quar
ry
reso
urce
s;
(b)
Indi
gen
ous
petr
oleu
m
suc
h as
279
min
eral
oil,
hydr
ocar
bon
gas,
bitu
men
,
crud
e
asp
halt,
min
eral
gas
and
all
othe
r
simil
ar or
natu
rally
ass
ociat
ed
sub
stan
ces.
Sect
ion
2B.1
3.
Tim
e of
Pay
men
t.
The
tax
shall
be
paid
onc
e
withi
n
280
the
first
twe
nty
(20)
day
s of
Jan
uary
or in
quar
terly
insta
llme
nts
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
,
April
,
July,
and
Oct
ober
of
eac
h
year
.
Sec
tion
2B.
14
.Ad
mini
stra
tive
Pro
visi
ons.
281
(a)
The
Mun
icipa
l
Trea
sure
r
shall
kee
p a
regi
stry
of
mini
ng
oper
ator
s on
whic
h all
instr
ume
nts
con
cern
ing
mini
ng
right
s,
suc
h as
acq
uisiti
on,
subleas
e,
oper
atin
g
agre
eme
nts,
tran
sfer
s,
assi
282
gnm
ents
,
con
don
men
t,
can
cella
tion
and
othe
rs,
are
reco
rded
.
(b)
It
shall
be
the
duty
of
ever
y
less
ee,
own
er,
or
oper
ator
to
mak
e a
true
and
com
plet
e
retur
n
setti
ng
forth
the
qua
ntity
and
283
the
actu
al
mar
ket
valu
e of
the
min
eral
s or
min
eral
prod
ucts
or
quar
ry
reso
urce
s to
be
rem
ove
d.
Sect
ion
3.
Busi
nes
s
Tax
on
Mini
ng
Co
mpa
nies.
The
tax
on
mini
ng
com
pani
es
shall
be
levie
d on
284
their
gros
s
rece
ipts
for
the
prec
edin
g
year
, as
follo
ws:
a) M
i
n
i
n
g
c
o
m
p
a
n
i
e
s
w
h
i
c
h
e
x
c
l
u
s
i
v
e
l
y
o
285
p
e
r
a
t
e
f
o
r
t
h
e
e
x
t
r
a
c
t
i
o
n
o
f
m
i
n
e
r
a
l
s
m
e
t
a
l
l
i
c
o
r
n
286
o
n
m
e
t
a
l
l
i
c
,
t
h
e
t
a
x
r
a
t
e
s
h
a
l
l
n
o
t
e
x
c
e
e
d
t
w
o
p
e
r
c
287
e
n
t
(
2
%
)
o
f
t
h
e
i
r
g
r
o
s
s
r
e
c
e
i
p
t
s
p
u
r
s
u
a
n
t
t
o
S
e
c
t
i
o
288
n
1
4
3
(
h
)
o
f
t
h
e
L
G
C
i
m
p
o
s
e
d
u
n
d
e
r
t
h
e
o
r
d
i
n
a
n
c
e
o
f
289
t
h
e
l
o
c
a
l
g
o
v
e
r
n
m
e
n
t
u
n
i
t
(
L
G
U
)
c
o
n
c
e
r
n
e
d
.
b) M
i
n
i
n
g
c
290
o
m
p
a
n
i
e
s
w
h
o
s
e
o
p
e
r
a
t
i
o
n
s
i
n
c
l
u
d
e
t
h
e
p
r
o
c
e
s
s
i
n
g
o
f
291
e
x
t
r
a
c
t
e
d
m
i
n
e
r
a
l
s
t
o
f
i
n
i
s
h
e
d
p
r
o
d
u
c
t
s
s
h
a
l
l
b
e
t
292
a
x
e
d
o
n
t
h
e
i
r
g
r
o
s
s
r
e
c
e
i
p
t
s
p
u
r
s
u
a
n
t
t
o
S
e
c
t
i
o
n
1
4
293
3
(
a
)
o
f
L
G
C
i
m
p
o
s
e
d
u
n
d
e
r
t
h
e
o
r
d
i
n
a
n
c
e
o
f
t
h
e
L
G
U
294
c
o
n
c
e
r
n
e
d
.
Sect
ion
6.
Liabi
lity
to
Real
Pro
pert
y
Tax.
–
Any
pers
on,
gran
tee,
con
cess
ionai
re
who
shall
und
erta
ke
and
exe
cute
mini
ng
oper
atio
ns
(exp
lorat
ion
dev
elop
men
295
t
and
com
mer
cial
utiliz
atio
n) of
cert
ain
min
eral
dep
osits
exist
ing
withi
n
the
mini
ng
area
shall
be
subj
ect/li
able
to
real
prop
erty
tax.
Sect
ion
7.
Pay
men
t of
May
or’s
Per
mit
and
Oth
er
Reg
ulat
ory
Fee
s. –
296
May
or’s
Per
mit
and
othe
r
regu
lator
y
fees
shall
be
colle
cted
befo
re
the
start
of
the
mini
ng
oper
atio
n of
a
mini
ng
com
pan
y
purs
uant
to
Sect
ions
147
and
151
of
the
LGC
and
as
impl
eme
nted
und
er a
duly
297
ena
cted
reve
nue
cod
e of
the
LGU
con
cern
ed.]
Tax
on
For
est
Con
ces
sion
s
and
For
est
Pro
duc
ts
Sec
tion
2B.
15.
Defi
nitio
ns.
Whe
n
use
d in
this
Sect
ion
(a)
Fore
st
Pro
duct
298
s
mea
ns
timb
er,
pulp
woo
d/chi
pwo
od,
firew
ood,
fuel
woo
d
and
min
or
fore
st
prod
ucts
suc
h as
bark
,
tree
tops
,
resi
ns,
gum
,
woo
d,
oil,
hon
ey,
bee
swa
x,
nipa
,
ratta
n or
othe
r
fore
st
gro
299
wth
suc
h as
gras
s,
shru
b,
and
flow
erin
g
plan
ts,
the
ass
ociat
ed
wat
er,
fish,
sce
nic,
histo
rical,
recr
eati
onal
,
and
geol
ogic
reso
urce
s in
fore
st
land
s.
(b)
Fore
st
Lan
ds
inclu
de
the
publi
c
fore
300
st,
the
per
man
ent
fore
st or
the
fore
st
rese
rves
,
and
fore
st
rese
rvati
ons.
Sec
tion
2B.
16.
Imp
ositi
on
of
Tax.
Ther
e is
here
by
imp
ose
d a
tax
on
fore
st
con
cess
ions
and
fore
st
prod
ucts
at a
rate
301
of
one
perc
ent
(1%
) of
the
ann
ual
gros
s
rece
ipts
of
the
con
cess
ionai
re
duri
ng
the
prec
edin
g
year
.
Sec
tion
2B.
17.
Tim
e of
Pay
men
t
The
tax
shall
be
paid
onc
e
withi
n
the
first
twe
nty
302
(20)
day
s of
Jan
uary
or in
quar
terly
insta
llme
nts
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
,
April
,
July,
and
Oct
ober
of
eac
h
year
.
Tax
on
New
lyStar
ted
Bus
ines
s
Sec
tion
2B.
20.
Tax
on
303
New
lyStar
ted
Bus
ines
s.
In
the
cas
e of
a
newl
y
start
ed
busi
nes
s
und
er
this
Sect
ion,
the
tax
shall
be
onetwe
ntiet
h of
one
perc
ent
(1/2
0 of
1%)
of
the
capit
al
inve
stm
ent.
In
the
succ
eedi
ng
cale
304
ndar
year
,
rega
rdle
ss of
whe
n
the
busi
nes
s
start
ed
to
oper
ate,
the
tax
shall
be
bas
ed
on
the
gros
s
rece
ipts
for
the
prec
edin
g
cale
ndar
year
or
any
fract
ion
ther
eof,
as
prov
ided
in
the
perti
nent
sch
305
edul
es in
this
Artic
le.
Arti
cle
C.
Exe
mpt
ions
Sec
tion
2C.
01.
Exe
mpt
ion.
Busi
nes
s
eng
age
d in
the
prod
uctio
n,
man
ufac
ture,
refin
ing,
distri
buti
on
of
oil,
gas
oline
,
and
othe
r
petr
oleu
m
prod
306
ucts
shall
not
be
subj
ect
to
any
local
tax
imp
ose
d
und
er
Artic
le A
and
Artic
le B.
Arti
cle
D.
Situ
s of
Tax
Sec
tion
2D.
01.
Situ
s of
the
Tax.
(a)
For
purp
ose
s of
colle
ction
of
the
busi
nes
307
s tax
und
er
the
"situ
s" of
the
tax
law,
the
follo
wing
defi
nitio
n of
term
s
and
guid
eline
s
shall
be
strict
ly
obs
erve
d:
1.
Principal Office - the head or main office of the businesses appearing in the pertinent docum
The city or municipality specifically mentioned in the articles of the incorporation or official regis
In case there is a transfer or relocation of the principal office to another city or municipality,
r
e
l
o
c
a
t
i
o
n
i
s
e
f
f
308
e
c
t
e
d
.
2.
s
a
l
e
s
Branch or Sales Office - a fixed place in a locality which conducts operations of the busine
o
f
f
i
c
e
s
a
s
h
e
r
e
i
n
c
o
n
t
e
m
p
l
a
t
e
d
.
A
w
a
r
309
e
h
o
u
s
e
w
h
i
c
h
a
c
c
e
p
t
s
o
r
d
e
r
s
a
n
d
/
o
r
i
s
s
u
e
s
s
a
l
e
s
i
n
v
310
o
i
c
e
s
i
n
d
e
p
e
n
d
e
n
t
o
f
a
b
r
a
n
c
h
w
i
t
h
s
a
l
e
s
o
f
f
i
c
e
s
h
a
311
l
l
b
e
c
o
n
s
i
d
e
r
e
d
a
s
a
s
a
l
e
s
o
f
f
i
c
e
.
3.
b
r
a
n
c
h
Warehouse - a building utilized for the storage of products for sale and from which goods o
o
r
s
a
l
e
312
s
o
f
f
i
c
e
.
4.
Plantation - a tract of agricultural land planted to trees or seedlings whether fruit bearing or
5.
Experimental Farms - agricultural lands utilized by a business or corporation to conduct stu
However, on-site sales of commercial quantity made in experimental farms shall be similarl
(b)
Sale
s
Allo
catio
n
1.
A
l
l
s
a
l
e
s
m
a
d
e
i
n
a
l
o
c
a
l
i
313
t
y
w
h
e
r
e
t
h
e
r
e
i
s
b
r
a
n
c
h
o
r
s
a
l
e
s
o
f
f
i
c
e
o
r
w
a
r
e
h
o
u
314
s
e
s
h
a
l
l
b
e
r
e
c
o
r
d
e
d
i
n
s
a
i
d
b
r
a
n
c
h
o
r
s
a
l
e
s
o
f
f
i
c
e
315
o
r
w
a
r
e
h
o
u
s
e
a
n
d
t
h
e
t
a
x
s
h
a
l
l
b
e
p
a
y
a
b
l
e
t
o
t
h
e
c
316
i
t
y
o
r
m
u
n
i
c
i
p
a
l
i
t
y
w
h
e
r
e
t
h
e
s
a
m
e
i
s
l
o
c
a
t
e
d
.
2.
I
n
c
317
a
s
e
s
w
h
e
r
e
t
h
e
r
e
i
s
n
o
s
u
c
h
b
r
a
n
c
h
,
s
a
l
e
s
o
f
f
i
c
e
,
p
318
l
a
n
t
o
r
p
l
a
n
t
a
t
i
o
n
i
n
t
h
e
l
o
c
a
l
i
t
y
w
h
e
r
e
t
h
e
s
a
l
e
i
319
s
m
a
d
e
,
t
h
e
s
a
l
e
s
h
a
l
l
b
e
r
e
c
o
r
d
e
d
i
n
t
h
e
p
r
i
n
c
i
p
a
l
320
o
f
f
i
c
e
a
l
o
n
g
w
i
t
h
t
h
e
s
a
l
e
m
a
d
e
b
y
s
a
i
d
p
r
i
n
c
i
p
a
l
321
o
f
f
i
c
e
a
n
d
t
h
e
t
a
x
s
h
a
l
l
a
c
c
r
u
e
t
o
t
h
e
c
i
t
y
o
r
m
u
n
i
322
c
i
p
a
l
i
t
y
w
h
e
r
e
s
a
i
d
p
r
i
n
c
i
p
a
l
o
f
f
i
c
e
i
s
l
o
c
a
t
e
d
.
3.
I
n
323
c
a
s
e
s
w
h
e
r
e
t
h
e
r
e
i
s
a
f
a
c
t
o
r
y
,
p
r
o
j
e
c
t
o
f
f
i
c
e
,
p
l
324
a
n
t
o
r
p
l
a
n
t
a
t
i
o
n
i
n
p
u
r
s
u
i
t
o
f
b
u
s
i
n
e
s
s
,
t
h
i
r
t
y
p
e
325
r
c
e
n
t
(
3
0
%
)
i
f
a
l
l
s
a
l
e
s
r
e
c
o
r
d
e
d
i
n
t
h
e
p
r
i
n
c
i
p
a
l
326
o
f
f
i
c
e
s
h
a
l
l
b
e
t
a
x
a
b
l
e
b
y
t
h
e
c
i
t
y
o
r
m
u
n
i
c
i
p
a
l
i
t
y
327
w
h
e
r
e
t
h
e
p
r
i
n
c
i
p
a
l
o
f
f
i
c
e
i
s
l
o
c
a
t
e
d
a
n
d
s
e
v
e
n
t
y
328
p
e
r
c
e
n
t
(
7
0
%
)
o
f
a
l
l
s
a
l
e
s
r
e
c
o
r
d
e
d
i
n
t
h
e
p
r
i
n
c
i
p
a
329
l
o
f
f
i
c
e
s
h
a
l
l
b
e
t
a
x
a
b
l
e
b
y
t
h
e
c
i
t
y
o
r
m
u
n
i
c
i
p
a
l
i
330
t
y
w
h
e
r
e
t
h
e
f
a
c
t
o
r
y
,
p
r
o
j
e
c
t
o
f
f
i
c
e
,
p
l
a
n
t
o
r
p
l
a
n
331
t
a
t
i
o
n
i
s
l
o
c
a
t
e
d
.
T
h
e
s
a
l
e
s
a
l
l
o
c
a
t
i
o
n
i
n
(
a
)
a
n
332
d
(
b
)
a
b
o
v
e
s
h
a
l
l
n
o
t
a
p
p
l
y
t
o
e
x
p
e
r
i
m
e
n
t
a
l
f
a
r
m
s
.
333
L
G
U
s
w
h
e
r
e
o
n
l
y
e
x
p
e
r
i
m
e
n
t
a
l
f
a
r
m
s
a
r
e
l
o
c
a
t
e
d
s
h
a
l
334
l
n
o
t
b
e
e
n
t
i
t
l
e
d
t
o
t
h
e
s
a
l
e
s
a
l
l
o
c
a
t
i
o
n
h
e
r
e
i
n
p
r
335
o
v
i
d
e
d
f
o
r
.
4.
I
n
c
a
s
e
o
f
a
p
l
a
n
t
a
t
i
o
n
l
o
c
a
t
e
d
i
n
a
l
o
336
c
a
l
i
t
y
o
t
h
e
r
t
h
a
n
t
h
a
t
w
h
e
r
e
t
h
e
f
a
c
t
o
r
y
i
s
l
o
c
a
t
e
d
337
,
s
a
i
d
s
e
v
e
n
t
y
p
e
r
c
e
n
t
(
7
0
%
)
s
a
l
e
s
a
l
l
o
c
a
t
i
o
n
s
h
a
l
l
338
b
e
d
i
v
i
d
e
d
a
s
f
o
l
l
o
w
s
:
Sixty percent (60%) to the city or municipality where the factory is located; and
Forty percent (40%) to the city or municipality where the plantation is located.
5.
I
n
c
a
s
e
s
w
h
e
r
e
t
h
e
r
e
a
r
339
e
t
w
o
(
2
)
o
r
m
o
r
e
f
a
c
t
o
r
i
e
s
,
p
r
o
j
e
c
t
o
f
f
i
c
e
s
,
p
l
a
n
t
340
s
o
r
p
l
a
n
t
a
t
i
o
n
s
l
o
c
a
t
e
d
i
n
d
i
f
f
e
r
e
n
t
l
o
c
a
l
i
t
i
e
s
,
t
341
h
e
s
e
v
e
n
t
y
p
e
r
c
e
n
t
(
7
0
%
)
s
a
l
e
s
a
l
l
o
c
a
t
i
o
n
s
h
a
l
l
b
e
342
p
r
o
r
a
t
e
d
a
m
o
n
g
t
h
e
l
o
c
a
l
i
t
i
e
s
w
h
e
r
e
s
u
c
h
f
a
c
t
o
r
i
e
s
343
,
p
r
o
j
e
c
t
o
f
f
i
c
e
s
,
p
l
a
n
t
s
a
n
d
p
l
a
n
t
a
t
i
o
n
s
a
r
e
l
o
c
a
t
344
e
d
i
n
p
r
o
p
o
r
t
i
o
n
t
o
t
h
e
i
r
r
e
s
p
e
c
t
i
v
e
v
o
l
u
m
e
s
o
f
p
r
o
d
345
u
c
t
i
o
n
d
u
r
i
n
g
t
h
e
p
e
r
i
o
d
f
o
r
w
h
i
c
h
t
h
e
t
a
x
i
s
d
u
e
.
346
In the case of project offices of services and other independent contractors, the term produ
6.
T
h
e
f
o
r
e
g
o
i
n
g
s
a
l
e
s
a
l
l
o
c
a
t
i
o
n
u
n
d
e
r
p
a
r
.
(
3
)
h
e
347
r
e
o
f
s
h
a
l
l
b
e
a
p
p
l
i
e
d
i
r
r
e
s
p
e
c
t
i
v
e
o
f
w
h
e
t
h
e
r
o
r
n
o
348
t
s
a
l
e
s
a
r
e
m
a
d
e
i
n
t
h
e
l
o
c
a
l
i
t
y
w
h
e
r
e
t
h
e
f
a
c
t
o
r
y
,
349
p
r
o
j
e
c
t
o
f
f
i
c
e
,
p
l
a
n
t
o
r
p
l
a
n
t
a
t
i
o
n
i
s
l
o
c
a
t
e
d
.
I
n
350
c
a
s
e
o
f
s
a
l
e
s
m
a
d
e
b
y
t
h
e
f
a
c
t
o
r
y
,
p
r
o
j
e
c
t
o
f
f
i
c
e
,
351
p
l
a
n
t
o
r
p
l
a
n
t
a
t
i
o
n
,
t
h
e
s
a
l
e
s
h
a
l
l
b
e
c
o
v
e
r
e
d
b
y
352
p
a
r
a
g
r
a
p
h
(
1
)
o
r
(
2
)
a
b
o
v
e
.
7.
I
n
c
a
s
e
o
f
m
a
n
u
f
a
c
t
u
r
e
r
353
s
o
r
p
r
o
d
u
c
e
r
s
w
h
i
c
h
e
n
g
a
g
e
t
h
e
s
e
r
v
i
c
e
s
o
f
a
n
i
n
d
e
354
p
e
n
d
e
n
t
c
o
n
t
r
a
c
t
o
r
t
o
p
r
o
d
u
c
e
o
r
m
a
n
u
f
a
c
t
u
r
e
s
o
m
e
o
355
f
t
h
e
i
r
p
r
o
d
u
c
t
s
,
t
h
e
r
u
l
e
s
o
n
s
i
t
u
s
o
f
t
a
x
a
t
i
o
n
p
r
356
o
v
i
d
e
d
i
n
t
h
i
s
a
r
t
i
c
l
e
a
s
c
l
a
r
i
f
i
e
d
i
n
t
h
e
p
a
r
a
g
r
a
p
357
h
s
a
b
o
v
e
s
h
a
l
l
a
p
p
l
y
e
x
c
e
p
t
t
h
a
t
t
h
e
f
a
c
t
o
r
y
o
r
p
l
a
358
n
t
a
n
d
w
a
r
e
h
o
u
s
e
o
f
t
h
e
c
o
n
t
r
a
c
t
o
r
u
t
i
l
i
z
e
d
f
o
r
t
h
e
359
p
r
o
d
u
c
t
i
o
n
o
r
s
t
o
r
a
g
e
o
f
t
h
e
m
a
n
u
f
a
c
t
u
r
e
r
'
s
p
r
o
d
u
c
360
t
s
s
h
a
l
l
b
e
c
o
n
s
i
d
e
r
e
d
a
s
t
h
e
f
a
c
t
o
r
y
o
r
p
l
a
n
t
a
n
d
361
w
a
r
e
h
o
u
s
e
o
f
t
h
e
m
a
n
u
f
a
c
t
u
r
e
r
.
8.
A
l
l
s
a
l
e
s
m
a
d
e
b
y
t
h
362
e
f
a
c
t
o
r
y
,
p
r
o
j
e
c
t
o
f
f
i
c
e
,
p
l
a
n
t
o
r
p
l
a
n
t
a
t
i
o
n
l
o
c
a
363
t
e
d
i
n
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
s
h
a
l
l
b
e
r
e
c
o
r
d
e
d
i
n
t
h
e
b
364
r
a
n
c
h
o
r
s
a
l
e
s
o
f
f
i
c
e
w
h
i
c
h
i
s
s
i
m
i
l
a
r
l
y
l
o
c
a
t
e
d
h
e
365
r
e
i
n
,
a
n
d
s
h
a
l
l
b
e
t
a
x
a
b
l
e
b
y
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
.
I
n
366
c
a
s
e
t
h
e
r
e
i
s
n
o
b
r
a
n
c
h
o
r
s
a
l
e
s
o
f
f
i
c
e
o
r
w
a
r
e
h
o
u
367
s
e
i
n
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
,
b
u
t
t
h
e
p
r
i
n
c
i
p
a
l
o
f
f
i
c
e
i
368
s
l
o
c
a
t
e
d
t
h
e
r
e
i
n
,
t
h
e
s
a
l
e
s
m
a
d
e
i
n
t
h
e
d
a
i
s
f
a
c
t
o
369
r
y
s
h
a
l
l
b
e
t
a
x
a
b
l
e
b
y
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
a
l
o
n
g
w
i
t
h
370
t
h
e
s
a
l
e
s
m
a
d
e
i
n
t
h
e
p
r
i
n
c
i
p
a
l
o
f
f
i
c
e
.
(c)
Port
of
Loa
ding
- the
city
or
mun
371
icipa
lity
whe
re
the
port
of
loadi
ng is
locat
ed
shall
not
levy
and
colle
ct
the
tax
imp
osa
ble
und
er
Artic
le A,
Cha
pter
2 of
this
Ordi
nan
ce
unle
ss
the
exp
orter
mai
ntai
n in
said
city
or
mun
icipa
lity
its
prin
cipal
offic
372
e, a
bran
ch,
sale
s
offic
e,
war
eho
use,
fact
ory,
plan
t or
plan
tatio
n in
whic
h
cas
e
the
fore
goin
g
rule
on
the
matt
er
shall
appl
y
acc
ordi
ngly.
(d)
Rou
te
Sale
s sale
s
mad
e by
rout
e
truc
ks,
373
van
s or
vehi
cles
in
this
mun
icipa
lity
whe
re a
man
ufac
turer
,
prod
ucer
,
whol
esal
er,
mai
ntai
ns a
bran
ch
or
sale
s
offic
e or
war
eho
use
shall
be
reco
rded
in
the
bran
ch
or
sale
s
offic
e or
war
eho
use
and
374
shall
be
taxe
d
here
in.
This
mun
icipa
lity
shall
tax
the
sale
s of
the
prod
ucts
with
dra
wn
by
rout
e
truc
ks
from
the
bran
ch,
sale
s
offic
e or
war
eho
use
locat
ed
here
in
but
sold
in
anot
her
local
ity.
375
Arti
cle
E.
Pay
men
t of
Bus
ines
s
Tax
es
Sec
tion
2E.0
1.
Pay
men
t of
Bus
ines
s
Tax
es.
(a)
The
taxe
s
imp
ose
d
und
er
Cha
pter
II of
this
Ordi
nan
ce
shall
be
pay
able
for
ever
376
y
sep
arat
e or
disti
nct
esta
blish
men
t or
plac
e
whe
re
the
busi
nes
s
subj
ect
to
the
tax
is
con
duct
ed
and
one
line
of
busi
nes
s
doe
s
not
bec
ome
exe
mpt
by
bein
g
con
duct
ed
with
som
e
othe
377
r
busi
nes
ses
for
whic
h
suc
h
tax
has
bee
n
paid
.
The
tax
on a
busi
nes
s
mus
t be
paid
by
the
pers
on
con
ducti
ng
the
sam
e.
The
con
duct
or
oper
atio
n of
two
or
mor
e
relat
ed
378
busi
nes
ses
prov
ided
for
und
er
Cha
pter
II of
this
Cod
e
any
one
pers
on,
natu
ral
or
juridi
cal,
shall
requ
ire
the
issu
anc
e of
a
sep
arat
e
per
mit
or
licen
se
to
eac
h
busi
nes
s.
(b)
In
cas
es
379
whe
re a
pers
on
con
duct
s or
oper
ates
two
(2)
or
mor
e of
the
busi
nes
ses
men
tion
ed
in
Cha
pter
II of
this
Ordi
nan
ce
whic
h
are
subj
ect
to
the
sam
e
rate
of
imp
ositi
on,
the
tax
shall
be
com
pute
d on
the
380
com
bine
d
total
gros
s
sale
s or
rece
ipts
of
the
said
two
(2)
or
mor
e
relat
ed
busi
nes
ses.
(c)
In
cas
es
whe
re a
pers
on
con
duct
s or
oper
ates
two
(2)
or
mor
e
busi
nes
ses
men
tion
ed
381
in
Sect
ion
2A.0
1 of
this
Ordi
nan
ce
whic
h
are
subj
ect
to
diffe
rent
rate
s of
imp
ositi
on,
the
taxa
ble
gros
s
sale
s or
rece
ipts
of
eac
h
busi
nes
s
shall
be
repo
rted
inde
pen
dent
ly
and
tax
ther
eon
shall
be
382
com
pute
d on
the
basi
s of
the
perti
nent
sch
edul
e.
Sec
tion
2E.0
2.
Acc
rual
of
Pay
men
t.
Unle
ss
spe
cific
ally
prov
ided
in
this
Artic
le,
the
taxe
s
imp
ose
d
here
in
shall
accr
ue
on
the
first
day
of
383
Jan
uary
of
eac
h
year
.
Sec
tion
2E.0
3
.
Tim
e of
Pay
men
t.
The
tax
shall
be
paid
onc
e
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
or in
quar
terly
insta
llme
nts
withi
n
the
first
twe
nty
(20)
384
day
s of
Jan
uary
,
April
,
July,
and
Oct
ober
of
eac
h
year
.
The
San
ggu
nian
g
Bay
an
may
, for
a
justif
iable
reas
on
or
cau
se,
exte
nd
the
time
for
pay
men
t of
suc
h
taxe
s
with
out
surc
harg
es
or
385
pen
altie
s,
but
only
for a
peri
od
not
exc
eedi
ng
six
(6)
mon
ths.
Sec
tion
2E.0
4
.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
Req
uire
men
t.
Any
pers
on
who
shall
esta
blish
,
oper
ate
or
con
duct
386
any
busi
nes
s,
trad
e or
activ
ity
men
tion
ed
in
this
Cha
pter
in
this
mun
icipa
lity
shall
first
obta
in a
May
or's
Per
mit
and
pay
the
fee
ther
efor
and
the
busi
nes
s tax
imp
ose
d
und
er
the
perti
nent
Artic
le.
(b)
387
Issu
anc
e
and
Post
ing
of
Offic
ial
Rec
eipt.
The
Mun
icipa
l
Trea
sure
r
shall
issu
e an
offici
al
rece
ipt
upo
n
pay
men
t of
the
busi
nes
s
tax.
Issu
anc
e of
the
said
offici
al
rece
ipt
shall
not
relie
ve
the
taxp
ayer
388
of
any
requ
irem
ent
imp
ose
d by
the
diffe
rent
dep
artm
ents
of
this
mun
icipa
lity.
Ever
y
pers
on
issu
ed
an
offici
al
rece
ipt
for
the
con
duct
of a
busi
nes
s or
und
erta
king
shall
kee
p
the
sam
e
con
spic
389
uou
sly
post
ed
in
plain
view
at
the
plac
e of
busi
nes
s or
und
erta
king.
If
the
indiv
idual
has
no
fixed
plac
e of
busi
nes
s or
offic
e,
he
shall
kee
p
the
offici
al
rece
ipt in
his
pers
on.
The
rece
ipt
shall
be
prod
uce
d
390
upo
n
dem
and
by
the
Mun
icipa
l
May
or,
Mun
icipa
l
Trea
sure
r, or
their
duly
auth
oriz
ed
repr
ese
ntati
ves.
(c)
Invoi
ces
or
Rec
eipt.
All
pers
ons
subj
ect
to
the
taxe
s on
busi
nes
s
shall
, for
eac
h
sale
391
or
tran
sfer
of
mer
cha
ndis
e or
goo
ds,
or
for
servi
ces
rend
ered
,
valu
ed
at
Twe
ntyFive
Pes
os
(P
25.0
0) or
mor
e at
any
one
time
,
prep
are
and
issu
e
sale
s or
com
mer
cial
invoi
ces
and
rece
ipts
seri
ally
392
num
bere
d in
dupli
cate
,
sho
wing
amo
ng
othe
rs,
their
nam
es
or
style
s, if
any,
and
busi
nes
s
addr
ess.
The
origi
nal
of
eac
h
sale
s
invoi
ce
or
rece
ipts
shall
be
issu
ed
to
the
purc
has
er or
cust
ome
r
and
393
the
dupli
cate
to
be
kept
and
pres
erve
d by
the
pers
on
subj
ect
to
the
said
tax,
in
his
plac
e of
busi
nes
s for
a
peri
od
of
five
(5)
year
s.
The
rece
ipts
or
invoi
ces
issu
ed
purs
uant
to
the
requ
irem
ent
of
the
394
Bur
eau
of
Inter
nal
Rev
enu
e for
dete
rmin
atio
n of
nati
onal
inter
nal
reve
nue
taxe
s
shall
be
suffi
cient
for
purp
ose
s of
this
Cod
e.
(d)
Swo
rn
Stat
eme
nt of
Gro
ss
Rec
eipts
or
Sale
s.
Ope
rator
s of
busi
nes
395
s
subj
ect
to
the
taxe
s on
busi
nes
s
shall
sub
mit
a
swo
rn
stat
eme
nt of
the
capit
al
inve
stm
ent
befo
re
the
start
of
their
busi
nes
s
oper
atio
ns
and
upo
n
appli
catio
n for
a
May
or's
per
mit
to
oper
ate
396
the
busi
nes
s.
Upo
n
pay
men
t of
the
tax
levie
d in
this
Cha
pter,
any
pers
on
eng
age
d in
busi
nes
s
subj
ect
to
the
busi
nes
s tax
paid
bas
ed
on
gros
s
sale
s
and/
or
rece
ipts
shall
sub
mit
a
swo
rn
stat
397
eme
nt of
his
gros
s
sale
s/re
ceipt
s for
the
prec
edin
g
cale
ndar
year
or
quar
ter
in
suc
h
man
ner
and
form
as
may
be
pres
crib
ed
by
the
Mun
icipa
l
Trea
sure
r.
Sho
uld
the
taxp
ayer
fail
to
sub
mit
a
swo
398
rn
stat
eme
nt of
gros
s
sale
s or
rece
ipts,
due
amo
ng
othe
rs to
his
failu
re to
hav
e a
boo
k of
acc
ount
s,
reco
rds
or
sub
sidia
ries
for
his
busi
nes
s,
the
Mun
icipa
l
Trea
sure
r or
his
auth
oriz
ed
repr
ese
ntati
ves
399
may
verif
y or
ass
ess
the
gros
s
sale
s or
rece
ipts
of
the
taxp
ayer
und
er
the
best
avail
able
evid
enc
e
upo
n
whic
h
the
tax
may
be
bas
ed.
(e)
Sub
miss
ion
of
Certi
fied
Inco
me
Tax
Ret
urn
Cop
y.
400
All
pers
ons
who
are
gran
ted
a
per
mit
to
con
duct
an
acti
vity
or
busi
nes
s
and
who
are
liabl
e to
pay
the
busi
nes
s
tax
prov
ided
in
this
Cod
e
shal
l
sub
mit
a
certi
fied
phot
oco
py
of
their
inco
me
401
tax
retu
rns
(ITR
) on
or
befo
re
April
30
of
eac
h
year
.
The
defi
cien
cy
in
the
busi
nes
s
tax
arisi
ng
out
of
the
diffe
renc
e in
gros
s
rece
ipts
or
sale
s
decl
ared
in
the
appl
icati
on
for
May
or’s
Per
402
mit/
Decl
arati
on
of
gros
s
sale
s or
rece
ipts
and
the
gros
s
rece
ipts
or
sale
s
decl
ared
in
the
ITR
shal
l be
pay
able
on
or
befo
re
May
20
of
the
sam
e
year
with
inter
est
at
the
rate
of
ten
perc
ent
(10
403
%)
corr
esp
ondi
ng
to
the
two
perc
ent
(2%
)
per
mon
th
from
Jan
uary
to
May
.
Pay
men
ts of
the
defi
cien
cy
tax
mad
e
after
May
20
shal
l be
subj
ect
to
the
twe
ntyfive
perc
ent
(25
%)
surc
harg
e
and
404
two
perc
ent
(2%
)
inter
est
for
ever
y
mon
th
cou
nted
from
Jan
uary
up
to
the
mon
th
pay
men
t is
mad
e.
(f)
Issu
anc
e of
Certi
ficati
on.
The
Mun
icipa
l
Trea
sure
r
may
,
upo
n
pres
enta
tion
or
405
satis
fact
ory
proo
f
that
the
origi
nal
rece
ipt
has
bee
n
lost,
stole
n or
dest
roye
d,
issu
e a
certi
ficati
on
to
the
effe
ct
that
the
busi
nes
s tax
has
bee
n
paid
,
indic
atin
g
ther
ein,
the
num
ber
of
the
offici
al
406
rece
ipt
issu
ed,
upo
n
pay
men
t of
a
fee
of
Fifty
Pes
os
(P5
0.00
).
(g)
Tran
sfer
of
Busi
nes
s to
Oth
er
Loc
atio
n.
Any
busi
nes
s for
whic
h a
mun
icipa
l
busi
nes
s tax
has
bee
n
paid
by
the
pers
407
on
con
ducti
ng it
may
be
tran
sferr
ed
and
conti
nue
d in
any
othe
r
plac
e
withi
n
the
territ
orial
limit
s of
this
mun
icipa
lity
with
out
pay
men
t of
addi
tion
al
tax
duri
ng
the
peri
od
for
whic
h
the
pay
men
t of
the
408
tax
was
mad
e.
(h)
Retir
eme
nt of
Busi
nes
s.
(1)
A
n
y
p
e
r
s
o
n
n
a
t
u
r
a
l
o
r
j
u
r
i
d
i
c
a
l
,
s
u
b
j
409
e
c
t
t
o
t
h
e
t
a
x
o
n
b
u
s
i
n
e
s
s
u
n
d
e
r
A
r
t
i
c
l
e
A
,
C
h
a
p
t
e
r
410
1
1
o
f
t
h
i
s
O
r
d
i
n
a
n
c
e
s
h
a
l
l
,
u
p
o
n
t
e
r
m
i
n
a
t
i
o
n
o
f
t
h
411
e
b
u
s
i
n
e
s
s
,
s
u
b
m
i
t
a
s
w
o
r
n
s
t
a
t
e
m
e
n
t
o
f
t
h
e
g
r
o
s
s
s
412
a
l
e
s
o
r
r
e
c
e
i
p
t
s
f
o
r
t
h
e
c
u
r
r
e
n
t
c
a
l
e
n
d
a
r
y
e
a
r
w
i
t
h
413
i
n
t
h
i
r
t
y
(
3
0
)
d
a
y
s
f
o
l
l
o
w
i
n
g
t
h
e
c
l
o
s
u
r
e
.
A
n
y
t
a
x
414
d
u
e
s
h
a
l
l
f
i
r
s
t
b
e
p
a
i
d
b
e
f
o
r
e
a
n
y
b
u
s
i
n
e
s
s
o
r
u
n
d
e
415
r
t
a
k
i
n
g
i
s
f
u
l
l
y
t
e
r
m
i
n
a
t
e
d
.
For the purposes hereof, termination shall mean that business operations
m
a
n
a
g
e
r
o
r
r
e
r
e
g
i
s
t
416
r
a
t
i
o
n
o
f
t
h
e
s
a
m
e
b
u
s
i
n
e
s
s
u
n
d
e
r
a
n
e
w
n
a
m
e
w
i
l
l
o
417
n
l
y
b
e
c
o
n
s
i
d
e
r
e
d
b
y
t
h
e
L
G
U
c
o
n
c
e
r
n
e
d
f
o
r
r
e
c
o
r
d
p
418
u
r
p
o
s
e
s
i
n
t
h
e
c
o
u
r
s
e
o
f
t
h
e
r
e
n
e
w
a
l
o
f
t
h
e
p
e
r
m
i
t
419
o
r
l
i
c
e
n
s
e
t
o
o
p
e
r
a
t
e
t
h
e
b
u
s
i
n
e
s
s
.
T
h
e
M
u
n
i
c
i
p
a
l
420
T
r
e
a
s
u
r
e
r
s
h
a
l
l
s
e
e
t
o
i
t
t
h
a
t
t
h
e
p
a
y
m
e
n
t
o
f
t
a
x
e
421
s
o
f
a
b
u
s
i
n
e
s
s
i
s
n
o
t
a
v
o
i
d
e
d
b
y
s
i
m
u
l
a
t
i
n
g
t
h
e
t
e
422
r
m
i
n
a
t
i
o
n
o
r
r
e
t
i
r
e
m
e
n
t
t
h
e
r
e
o
f
.
F
o
r
t
h
i
s
p
u
r
p
o
s
e
.
,
423
t
h
e
f
o
l
l
o
w
i
n
g
p
r
o
c
e
d
u
r
a
l
g
u
i
d
e
l
i
n
e
s
s
h
a
l
l
b
e
s
t
r
i
c
424
t
l
y
f
o
l
l
o
w
e
d
:
(a)
The Municipal Treasurer shall assign every application for the termination or retirem
o
w
n
e
r
,
t
h
e
M
u
n
i
c
i
p
a
l
T
r
e
a
s
u
r
e
r
s
h
a
l
l
425
r
e
c
o
m
m
e
n
d
t
o
t
h
e
M
u
n
i
c
i
p
a
l
M
a
y
o
r
t
h
e
d
i
s
a
p
p
r
o
v
a
l
o
426
f
t
h
e
a
p
p
l
i
c
a
t
i
o
n
o
f
t
h
e
t
e
r
m
i
n
a
t
i
o
n
o
r
r
e
t
i
r
e
m
e
n
t
427
o
f
s
a
i
d
b
u
s
i
n
e
s
s
;
(b)
Accordingly, the business continues to become liable for the payment of all taxes, fe
(c)
In addition, in the case of a new owner to whom the business was transferred by sa
(2)
I
n
c
a
s
e
i
t
i
s
f
o
u
n
d
t
h
a
t
t
h
e
428
r
e
t
i
r
e
m
e
n
t
o
r
t
e
r
m
i
n
a
t
i
o
n
o
f
t
h
e
b
u
s
i
n
e
s
s
i
s
l
e
g
i
t
429
i
m
a
t
e
a
n
d
t
h
e
t
a
x
p
a
i
d
d
u
r
i
n
g
t
h
e
c
u
r
r
e
n
t
y
e
a
r
b
e
l
430
e
s
s
t
h
a
n
t
h
e
t
a
x
d
u
e
f
o
r
t
h
e
c
u
r
r
e
n
t
y
e
a
r
b
a
s
e
d
o
n
431
t
h
e
g
r
o
s
s
s
a
l
e
s
o
r
r
e
c
e
i
p
t
s
,
t
h
e
d
i
f
f
e
r
e
n
c
e
i
n
t
h
e
432
a
m
o
u
n
t
o
f
t
h
e
t
a
x
s
h
a
l
l
b
e
p
a
i
d
b
e
f
o
r
e
t
h
e
b
u
s
i
n
e
s
s
433
i
s
c
o
n
s
i
d
e
r
e
d
o
f
f
i
c
i
a
l
l
y
r
e
t
i
r
e
d
o
r
t
e
r
m
i
n
a
t
e
d
.
(3)
T
h
434
e
p
e
r
m
i
t
i
s
s
u
e
d
t
o
a
b
u
s
i
n
e
s
s
r
e
t
i
r
i
n
g
o
r
t
e
r
m
i
n
a
t
i
435
n
g
i
t
s
o
p
e
r
a
t
i
o
n
s
h
a
l
l
b
e
s
u
r
r
e
n
d
e
r
e
d
t
o
t
h
e
L
o
c
a
l
436
T
r
e
a
s
u
r
e
r
w
h
o
s
h
a
l
l
f
o
r
t
h
w
i
t
h
c
a
n
c
e
l
t
h
e
s
a
m
e
a
n
d
r
437
e
c
o
r
d
s
u
c
h
c
a
n
c
e
l
l
a
t
i
o
n
i
n
h
i
s
b
o
o
k
s
.
(i)
Dea
th of
Lice
nse
e.
Whe
n
any
indiv
idual
payi
438
ng a
busi
nes
s tax
dies,
and
the
busi
nes
s is
conti
nue
d by
a
pers
on
inter
este
d in
his
esta
te,
no
addi
tion
al
pay
men
t
shall
be
requ
ired
for
the
resi
due
of
the
term
for
whic
h
the
tax
was
paid
.
Arti
cle
439
F.
Pre
sum
ptiv
e
Inco
me
Lev
el
Sec
tion
2F.0
1.
Pre
sum
ptiv
e
Inco
me
Lev
el.
For
ever
y tax
peri
od,
the
Trea
sure
rs
Offic
e
shall
prep
are
a
strat
ified
sch
edul
e of
"pre
sum
ptive
inco
me
level
" to
appr
440
oxi
mat
e
the
gros
s
rece
ipt
of
eac
h
busi
nes
s
clas
sific
atio
n.
Sec
tion
2F.0
2.
The
Pres
ump
tive
Inco
me
Lev
el
(PIL
) of
gros
s
rece
ipts
shall
be
use
d to
valid
ate
the
gros
s
rece
ipts
decl
ared
by
441
taxp
ayer
s
and/
or
for
esta
blish
ing
the
taxa
ble
gros
s
rece
ipts
whe
re
no
valid
data
is
othe
rwis
e
avail
able
.
CH
APT
ER
III.
PER
MIT
AN
D
RE
GU
LAT
OR
Y
FEE
S
Arti
cle
A.
May
or's
Per
442
mit
Fee
on
Bus
ines
s
Sec
tion
3A.
01.
May
or’s
Per
mit.
All
pers
ons
are
requ
ired
to
obta
in a
May
or’s
Per
mit
for
the
privi
lege
of
con
duct
ing
busi
nes
s
withi
n
the
Mun
icip
ality
.
Sec
tion
3A.
02.
443
Imp
ositi
on
of
Fee.
Ther
e
shall
be
colle
cted
an
ann
ual
fee
for
the
issu
anc
e of
a
May
or's
Per
mit
to
oper
ate
a
busi
nes
s,
purs
ue
an
occ
upat
ion
or
calli
ng,
or
und
erta
ke
an
activ
ity
withi
n
the
444
Mun
icipa
lity.
The
per
mit
fee
is
pay
able
for
ever
y
disti
nct
or
sep
arat
e
busi
nes
s or
plac
e
whe
re
the
busi
nes
s or
trad
e is
con
duct
ed.
One
line
of
busi
nes
s of
trad
e
doe
s
not
bec
ome
exe
445
mpt
by
bein
g
con
duct
ed
with
som
e
othe
r
busi
nes
s of
trad
e for
whic
h
the
per
mit
fee
has
bee
n
obta
ined
and
the
corr
esp
ondi
ng
fee
paid
for.
For
purp
ose
of
the
May
or’s
Per
mit
Fee,
the
follo
446
win
g
Phili
ppin
e
cate
gori
es
of
busi
nes
s
size
is
here
by
ado
pted
:
Ent
erpr
ise
Scal
e
Ass
et
Limi
t
Wor
k
For
ce
Micr
oIndu
stry
PhP
150,
000
and
belo
w
No
Spe
cific.
Cott
age
Indu
strie
447
s
Abo
ve
P15
0,00
0 to
P1.
5M
Les
s
than
10
Sm
allScal
e
Indu
strie
s
P1.
5 to
P15
.M
10
–
99
Med
ium
–
Scal
e
Indu
strie
s
P15
to
P60
M
100
–
199
Larg
448
eScal
e
Indu
strie
s
Abo
ve
P60
M
200
or
mor
e
The
per
mit
fee
shall
eith
er
be
bas
ed
on
ass
et
size
or
num
ber
of
wor
kers
,
whic
hev
er
will
yield
the
high
er
fee.
(a) O
n
449
b
u
s
i
n
e
s
s
s
u
b
j
e
c
t
t
o
g
r
a
d
u
a
t
e
d
F
i
x
e
d
t
a
x
e
s
450
A
m
o
u
n
t
o
f
F
e
e
Per
Ann
um
1. O
n
M
a
n
u
f
a
c
t
u
r
e
r
s
/
I
m
p
o
r
t
e
r
s
/
P
r
o
d
u
c
451
e
r
s
M
i
c
r
o
I
n
d
u
s
t
r
y
P
2
0
0
.
0
0
C
o
t
t
a
g
e
I
n
d
u
s
t
r
i
e
s
3
0
452
0
.
0
0
S
m
a
l
l
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
3
5
0
.
0
0
M
e
d
i
u
m
S
c
a
l
e
I
n
453
d
u
s
t
r
i
e
s
7
5
0
.
0
0
L
a
r
g
e
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
2
,
5
0
0
.
0
0
2. O
454
n
B
a
n
k
s
R
u
r
a
l
,
T
h
r
i
f
t
a
n
d
S
a
v
i
n
g
s
B
a
n
k
s
2
,
0
0
0
.
0
0
455
C
o
m
m
e
r
c
i
a
l
,
I
n
d
u
s
t
r
i
a
l
a
n
d
D
e
v
e
l
o
p
m
e
n
t
B
a
n
k
s
4
,
0
0
0
.
456
0
0
U
n
i
v
e
r
s
a
l
B
a
n
k
s
6
,
0
0
0
.
0
0
3. O
n
O
t
h
e
r
F
i
n
a
n
c
i
a
l
I
n
s
t
457
i
t
u
t
i
o
n
s
S
m
a
l
l
P
1
,
5
0
0
.
0
0
M
e
d
i
u
m
3
,
0
0
0
.
0
0
L
a
r
g
e
458
4
,
0
0
0
.
0
0
4. O
n
C
o
n
t
r
a
c
t
o
r
s
/
S
e
r
v
i
c
e
E
s
t
a
b
l
i
s
h
m
e
n
t
s
M
i
c
459
r
o
I
n
d
u
s
t
r
y
P
3
0
0
.
0
0
C
o
t
t
a
g
e
I
n
d
u
s
t
r
i
e
s
3
0
0
.
0
0
S
m
a
460
l
l
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
1
,
5
0
0
.
0
0
M
e
d
i
u
m
S
c
a
l
e
I
n
d
u
s
t
r
i
e
461
s
3
,
0
0
0
.
0
0
L
a
r
g
e
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
4
,
0
0
0
.
0
0
5. O
n
W
462
h
o
l
e
s
a
l
e
r
s
/
R
e
t
a
i
l
e
r
s
/
D
e
a
l
e
r
s
o
r
D
i
s
t
r
i
b
u
t
o
r
s
M
i
c
r
o
463
I
n
d
u
s
t
r
y
P
2
0
0
.
0
0
C
o
t
t
a
g
e
I
n
d
u
s
t
r
i
e
s
2
0
0
.
0
0
S
m
a
l
l
464
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
5
0
0
.
0
0
M
e
d
i
u
m
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
465
1
,
5
0
0
.
0
0
L
a
r
g
e
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
2
,
5
0
0
.
0
0
6. O
t
h
e
r
B
u
s
466
i
n
e
s
s
e
s
M
i
c
r
o
I
n
d
u
s
t
r
i
e
s
P
2
0
0
.
0
0
C
o
t
t
a
g
e
I
n
d
u
s
t
r
467
i
e
s
2
0
0
.
0
0
S
m
a
l
l
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
4
0
0
.
0
0
M
e
d
i
u
m
S
c
468
a
l
e
I
n
d
u
s
t
r
i
e
s
1
,
0
0
0
.
0
0
L
a
r
g
e
S
c
a
l
e
I
n
d
u
s
t
r
i
e
s
2
,
469
0
0
0
.
0
0
7.
On
Spiri
ts &
Tob
acc
o
prod
ucts
Retail dealers in foreign liquors
P
800.00
Ret
ail
deal
ers
in
dom
esti
c
liqu
ors
300.
00
Ret
ailer
s of
distil
led
spiri
ts
400.
00
Ret
ailer
s of
ferm
ente
d
liqu
ors
300.
470
00
Tob
acc
o
deal
ers
100.
00
Ret
ail
deal
ers
of
man
ufac
ture
d
toba
cco
200.
00
Sec
tion
3A.
03.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fee
for
the
issu
anc
e of
a
May
or's
Per
mit
shall
be
471
paid
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n
befo
re
any
busi
nes
s or
und
erta
king
can
be
lawf
ully
beg
un
or
purs
ued
and
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
of
eac
h
year
in
cas
e of
472
rene
wal
ther
eof.
For
a
newl
ystart
ed
busi
nes
s or
activ
ity
that
start
s to
oper
ate
after
Jan
uary
20,
the
fee
shall
be
reck
one
d
from
the
begi
nnin
g of
the
cale
ndar
quar
ter.
Whe
n
the
busi
nes
s or
activ
ity is
473
aba
ndo
ned,
the
fee
shall
not
be
exa
cted
for a
peri
od
long
er
than
the
end
of
the
cale
ndar
quar
ter.
if
the
fee
has
bee
n
paid
for a
peri
od
long
er
than
the
curr
ent
quar
ter
and
the
busi
nes
s
activ
ity is
aba
ndo
474
ned,
no
refu
nd
of
the
fee
corr
esp
ondi
ng
to
the
une
xpir
ed
quar
ter
or
quar
ters
shall
be
mad
e.
Sec
tion
3A.
04.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
Sup
ervi
sion
and
con
trol
ove
r
esta
blis
475
hme
nts
and
plac
es.
The
Mun
icipa
l
May
or
shall
sup
ervis
e
and
regu
late
all
esta
blish
men
ts
and
plac
es
whe
re
busi
nes
s is
con
duct
ed.
He
shall
pres
crib
e
rule
s
and
regu
latio
ns
as
may
be
nec
ess
ary
476
to
mai
ntai
n
pea
ceful
,
heal
thy,
and
sanit
ary
con
ditio
ns in
the
mun
icipa
lity.
(b)
App
licat
ion
for
May
or's
Per
mit:
Fals
e
Stat
eme
nt.
An
appli
catio
n for
a
May
or's
Per
mit
shall
be
filed
with
the
Offic
e of
477
the
Mun
icipa
l
May
or.
The
form
for
the
purp
ose
shall
be
issu
ed
by
the
sam
e
Offic
e
and
shall
set
forth
the
requ
isite
infor
mati
on
inclu
ding
the
nam
e
and
resi
den
ce
of
the
appli
cant
, the
des
cripti
on
of
busi
478
nes
s or
und
erta
king
that
is to
be
con
duct
ed,
and
suc
h
othe
r
data
or
infor
mati
on
as
may
be
requ
ired.
1.
For
a
newl
ystart
ed
busi
nes
s
a
.
L
o
c
a
t
i
o
n
479
s
k
e
t
c
h
o
f
t
h
e
n
e
w
b
u
s
i
n
e
s
s
b
.
D
e
p
a
r
t
m
e
n
t
o
f
T
r
a
d
e
a
n
480
d
I
n
d
u
s
t
r
y
(
D
T
I
)
R
e
g
i
s
t
r
a
t
i
o
n
C
e
r
t
i
f
i
c
a
t
e
w
i
t
h
A
p
p
r
481
o
v
e
d
A
p
p
l
i
c
a
t
i
o
n
F
o
r
m
s
,
i
n
c
a
s
e
o
f
s
i
n
g
l
e
p
r
o
p
r
i
e
t
o
482
r
s
h
i
p
c. S
e
c
u
r
i
t
i
e
s
a
n
d
E
x
c
h
a
n
g
e
C
o
m
m
i
s
s
i
o
n
(
S
E
C
)
R
e
g
i
s
483
t
r
a
t
i
o
n
a
n
d
A
r
t
i
c
l
e
s
o
f
I
n
c
o
r
p
o
r
a
t
i
o
n
a
n
d
B
y
L
a
w
s
,
484
i
n
c
a
s
e
o
f
p
a
r
t
n
e
r
s
h
i
p
o
r
c
o
r
p
o
r
a
t
i
o
n
d.
A
c
e
r
t
i
f
i
c
a
t
e
485
a
t
t
e
s
t
i
n
g
t
o
t
h
e
t
a
x
e
x
e
m
p
t
i
o
n
i
f
t
h
e
b
u
s
i
n
e
s
s
i
s
486
e
x
e
m
p
t
e. C
e
r
t
i
f
i
c
a
t
i
o
n
f
r
o
m
t
h
e
o
f
f
i
c
e
r
i
n
c
h
a
r
g
e
o
f
t
487
h
e
z
o
n
i
n
g
t
h
a
t
t
h
e
l
o
c
a
t
i
o
n
o
f
t
h
e
n
e
w
b
u
s
i
n
e
s
s
i
s
488
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
z
o
n
i
n
g
f.
r
e
g
u
l
a
t
i
o
n
s
T
a
x
c
l
e
a
r
a
n
c
e
489
s
h
o
w
i
n
g
t
h
a
t
t
h
e
a
p
p
l
i
c
a
n
t
h
a
s
p
a
i
d
h
i
s
t
a
x
o
b
l
i
g
a
t
490
i
o
n
s
t
o
t
h
e
m
u
n
i
c
i
p
a
l
i
t
y
g. B
a
r
a
n
g
a
y
c
l
e
a
r
a
n
c
e
/
p
r
o
o
f
o
f
491
f
i
l
i
n
g
(
i
n
c
a
s
e
o
f
n
o
n
i
s
s
u
a
n
c
e
o
f
b
a
r
a
n
g
a
y
c
l
e
a
r
a
492
n
c
e
w
i
t
h
i
n
s
e
v
e
n
(
7
)
w
o
r
k
i
n
g
d
a
y
s
f
r
o
m
d
a
t
e
o
f
f
i
l
i
493
n
g
a
M
a
y
o
r
’
s
P
e
r
m
i
t
m
a
y
b
e
i
s
s
u
e
d
t
o
t
h
e
a
p
p
l
i
c
a
n
t
h
494
.
T
h
r
e
e
(
3
)
p
a
s
s
p
o
r
t
s
i
z
e
p
i
c
t
u
r
e
s
o
f
t
h
e
o
w
n
e
r
o
r
495
o
p
e
r
a
t
o
r
o
r
i
n
c
a
s
e
s
o
f
a
p
a
r
t
n
e
r
s
h
i
p
o
r
c
o
r
p
o
r
a
t
i
o
496
n
t
h
e
p
i
c
t
u
r
e
o
f
t
h
e
s
e
n
i
o
r
o
r
m
a
n
a
g
i
n
g
p
a
r
t
n
e
r
s
a
n
497
d
t
h
a
t
o
f
t
h
e
P
r
e
s
i
d
e
n
t
o
r
G
e
n
e
r
a
l
i.
j
M
a
n
a
g
e
r
Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Reve
.
Co
mm
unity
Tax
Certi
ficat
498
e
k
.
C
o
n
t
r
a
c
t
o
f
L
e
a
s
e
,
i
f
l
e
a
s
i
n
g
2.
For
rene
wal
of
exist
ing
busi
nes
s
per
mits
a
.
499
P
r
e
v
i
o
u
s
y
e
a
r
'
s
M
a
y
o
r
'
s
p
e
r
m
i
t
b
.
C
o
p
i
e
s
o
f
t
h
e
a
n
n
u
500
a
l
o
r
q
u
a
r
t
e
r
l
y
t
a
x
p
a
y
m
e
n
t
s
c
.
C
o
p
i
e
s
o
f
a
l
l
r
e
c
e
i
501
p
t
s
s
h
o
w
i
n
g
p
a
y
m
e
n
t
o
f
a
l
l
r
e
g
u
l
a
t
o
r
y
f
e
e
s
a
s
p
r
o
v
i
502
d
e
d
f
o
r
i
n
t
h
i
s
d.
e
C
o
d
e
Certificate of tax exemption from local taxes or fees, if exempt
.
A
u
d
i
t
e
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
503
p
r
e
s
c
r
i
b
e
d
b
y
t
h
e
B
u
r
e
a
u
o
f
I
n
t
e
r
n
a
l
R
e
v
e
n
u
e
f
o
r
t
504
h
e
n
e
x
t
p
r
e
c
e
d
i
n
g
y
e
a
r
f
.
BIR
Regi
strat
ion
Certi
ficat
e
g
.
B
a
r
a
n
g
a
y
C
l
e
a
r
a
n
c
505
e
h
.
D
e
c
l
a
r
a
t
i
o
n
o
f
p
r
e
v
i
o
u
s
y
e
a
r
’
s
g
r
o
s
s
s
a
l
e
s
/
r
e
c
e
506
i
p
t
s
Upo
n
sub
miss
ion
of
the
appli
catio
n, it
shall
be
the
duty
of
the
prop
er
auth
oriti
es
to
verif
y if
othe
r
mun
icipa
l
requ
irem
ents
rega
rdin
g
the
oper
atio
n of
the
busi
nes
s or
activ
ity
507
suc
h as
sanit
ary
requ
irem
ents
,
insta
llatio
n of
pow
er
and
light
requ
irem
ents
, as
well
as
othe
r
safe
ty
requ
irem
ents
are
com
plied
with.
The
per
mit
to
oper
ate
shall
be
issu
ed
only
upo
n
com
plian
ce
with
suc
h
508
safe
ty
requ
irem
ents
and
after
the
pay
men
t of
the
corr
esp
ondi
ng
insp
ectio
n
fees
and
othe
r
imp
ositi
ons
requ
ired
by
this
Rev
enu
e
Cod
e
and
othe
r
mun
icipa
l tax
ordi
nan
ces.
Any
false
stat
eme
nt
509
delib
erat
ely
mad
e by
the
appli
cant
shall
con
stitut
e
suffi
cient
grou
nd
for
den
ying
or
revo
king
the
per
mit
issu
ed
by
the
May
or,
and
the
appli
cant
or
licen
see
may
be
pros
ecut
ed
in
acc
orda
nce
with
the
pen
altie
510
s
prov
ided
in
this
Artic
le.
A
May
or's
Per
mit
shall
not
be
issu
ed
to:
(
1
)
A
n
y
p
e
r
s
o
n
w
h
o
p
r
e
v
i
o
u
s
l
y
511
v
i
o
l
a
t
e
d
a
n
o
r
d
i
n
a
n
c
e
o
r
r
e
g
u
l
a
t
i
o
n
g
o
v
e
r
n
i
n
g
p
e
r
m
i
512
t
s
g
r
a
n
t
e
d
;
(
2
)
A
n
y
p
e
r
s
o
n
w
h
o
s
e
b
u
s
i
n
e
s
s
e
s
t
a
b
l
i
s
h
513
m
e
n
t
o
r
u
n
d
e
r
t
a
k
i
n
g
d
o
e
s
n
o
t
c
o
n
f
o
r
m
w
i
t
h
z
o
n
i
n
g
r
e
514
g
u
l
a
t
i
o
n
s
,
a
n
d
s
a
f
e
t
y
,
h
e
a
l
t
h
a
n
d
o
t
h
e
r
r
e
q
u
i
r
e
m
e
n
t
515
s
o
f
t
h
e
m
u
n
i
c
i
p
a
l
i
t
y
;
(
3
)
A
n
y
p
e
r
s
o
n
w
h
o
h
a
s
u
n
s
e
t
516
t
l
e
d
t
a
x
o
b
l
i
g
a
t
i
o
n
,
d
e
b
t
o
r
o
t
h
e
r
l
i
a
b
i
l
i
t
y
t
o
t
h
e
517
g
o
v
e
r
n
m
e
n
t
;
(
4
)
A
n
y
p
e
r
s
o
n
w
h
o
i
s
d
i
s
q
u
a
l
i
f
i
e
d
u
n
d
518
e
r
a
n
y
p
r
o
v
i
s
i
o
n
o
f
l
a
w
o
r
o
r
d
i
n
a
n
c
e
t
o
e
s
t
a
b
l
i
s
h
o
519
r
o
p
e
r
a
t
e
t
h
e
b
u
s
i
n
e
s
s
a
p
p
l
i
e
d
f
o
r
.
Like
wise
, a
May
or’s
per
mit
shall
be
deni
ed
to
any
pers
520
on
or
appli
cant
for a
busi
nes
s
who
decl
ares
an
amo
unt
of
gros
s
sale
s or
rece
ipts
that
are
man
ifestl
y
belo
w
indu
stry
stan
dard
s or
the
Pres
ump
tive
Inco
me
Lev
el of
gros
s
sale
s or
rece
ipts
as
esta
blish
ed
521
in
the
mun
icipa
lity
for
the
sam
e or
a
clos
ely
simil
ar
type
of
activ
ity
or
busi
nes
s.
(c)
Issu
anc
e of
Per
mit;
Con
tent
s of
Per
mit.
Upo
n
appr
oval
of
the
appli
catio
n of
a
May
or's
Per
mit,
two
(2)
522
copi
es
of
the
appli
catio
n
duly
sign
ed
by
the
Mun
icipa
l
May
or
shall
be
retur
ned
to
the
appli
cant
.
One
(1)
cop
y
shall
be
pres
ente
d to
the
Mun
icipa
l
Trea
sure
r as
basi
s for
the
colle
ction
of
the
May
or's
523
Per
mit
fee
and
the
corr
esp
ondi
ng
busi
nes
s
tax.
The
May
or's
Per
mit
shall
be
issu
ed
by
the
Mun
icipa
l
May
or
upo
n
pres
enta
tion
of
the
rece
ipt
for
the
pay
men
t of
the
May
or's
Per
mit
and
524
the
offici
al
rece
ipt
issu
ed
by
the
Mun
icipa
l
Trea
sure
r for
the
pay
men
t of
the
busi
nes
s
tax.
Ever
y
per
mit
issu
ed
by
the
May
or
shall
sho
w
the
nam
e
and
resi
den
ce
of
the
appli
cant
, his
525
nati
onali
ty
and
mari
tal
stat
us;
natu
re of
the
orga
nizat
ion,
that
is
whe
ther
the
busi
nes
s is
a
sole
prop
rieto
rshi
p,
corp
orati
on
or
part
ners
hip,
etc.;
locat
ion
of
the
busi
nes
s;
date
of
issu
e
and
expi
ratio
n of
526
the
per
mit;
and
othe
r
infor
mati
on
as
may
be
nec
ess
ary.
The
Mun
icipa
lity
shall
,
upo
n
pres
enta
tion
of
satis
fact
ory
proo
f
that
the
origi
nal
of
the
per
mit
has
bee
n
lost,
stole
n or
dest
roye
d,
527
issu
e a
dupli
cate
of
the
per
mit
upo
n
the
pay
men
t of
Fifty
Pes
os
(P
50.0
0).
(d)
Pos
ting
of
Per
mit.
Ever
y
per
mitt
ee
shall
kee
p his
per
mit
con
spic
uou
sly
post
ed
at all
time
s in
his
plac
e of
busi
528
nes
s or
offic
e or
if he
has
no
plac
e of
busi
nes
s or
offic
e,
he
shall
kee
p
the
per
mit
in
his
pers
on.
The
per
mit
shall
be
imm
edia
tely
prod
uce
d
upo
n
dem
and
by
the
Mun
icipa
l
May
or,
the
Mun
icipa
l
529
Trea
sure
r or
any
of
their
duly
auth
oriz
ed
repr
ese
ntati
ves.
(e)
Dur
atio
n of
Per
mit
and
Ren
ewa
l.
The
May
or's
Per
mit
shall
be
gran
ted
for a
peri
od
of
not
mor
e
than
one
(1)
year
and
shall
expi
re
on
530
the
thirt
yfirst
(31s
t) of
Dec
emb
er
follo
wing
the
date
of
issu
anc
e
unle
ss
revo
ked
or
surr
end
ered
earli
er.
Ever
y
per
mit
shall
cea
se
to
be
in
forc
e
upo
n
revo
catio
n or
surr
end
er
ther
eof.
The
per
531
mit
issu
ed
shall
be
rene
wed
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
. It
shall
hav
e a
conti
nuin
g
valid
ity
only
upo
n
rene
wal
ther
eof
and
pay
men
t of
the
corr
esp
ondi
ng
fee.
(f)
R
e
v
o
c
532
a
t
i
o
n
o
f
P
e
r
m
i
t
.
T
h
e
M
a
y
o
r
’
s
P
e
r
m
i
t
m
a
y
b
e
r
e
v
o
k
e
d
533
a
n
y
o
f
t
h
e
f
o
l
l
o
w
i
n
g
g
r
o
u
n
d
s
:
1. W
h
e
n
a
p
e
r
s
o
n
d
o
i
n
g
b
534
u
s
i
n
e
s
s
u
n
d
e
r
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
t
h
i
s
R
e
v
e
n
u
e
C
o
d
e
v
535
i
o
l
a
t
e
s
a
n
y
o
f
i
t
s
p
r
o
v
i
s
i
o
n
s
2. W
h
e
n
t
h
e
p
e
r
s
o
n
r
e
f
u
s
e
536
s
t
o
p
a
y
a
n
i
n
d
e
b
t
e
d
n
e
s
s
o
r
l
i
a
b
i
l
i
t
y
t
o
t
h
e
m
u
n
i
c
i
537
p
a
l
i
t
y
3
.
W
h
e
n
t
h
e
p
e
r
s
o
n
a
b
u
s
e
s
h
i
s
p
r
i
v
i
l
e
g
e
t
o
d
o
538
b
u
s
i
n
e
s
s
t
o
t
h
e
i
n
j
u
r
y
o
f
t
h
e
p
u
b
l
i
c
m
o
r
a
l
o
r
p
e
a
c
539
e
;
o
r
4. W
h
e
n
a
p
l
a
c
e
w
h
e
r
e
s
u
c
h
b
u
s
i
n
e
s
s
i
s
e
s
t
a
b
l
i
s
h
540
e
d
i
s
b
e
i
n
g
c
o
n
d
u
c
t
e
d
i
n
a
d
i
s
o
r
d
e
r
l
y
o
r
u
n
l
a
w
f
u
l
m
541
a
n
n
e
r
,
i
s
a
n
u
i
s
a
n
c
e
,
o
r
i
s
p
e
r
m
i
t
t
e
d
t
o
b
e
u
s
e
d
a
s
542
a
r
e
s
o
r
t
f
o
r
d
i
s
o
r
d
e
r
l
y
c
h
a
r
a
c
t
e
r
s
,
c
r
i
m
i
n
a
l
s
o
r
w
543
o
m
e
n
o
f
i
l
l
r
e
p
u
t
e
5. S
u
c
h
r
e
v
o
c
a
t
i
o
n
s
h
a
l
l
o
p
e
r
a
t
e
t
o
544
f
o
r
f
e
i
t
a
l
l
s
u
m
s
w
h
i
c
h
m
a
y
h
a
v
e
b
e
e
n
p
a
i
d
i
n
r
e
s
p
e
c
545
t
o
f
s
a
i
d
p
r
i
v
i
l
e
g
e
,
i
n
a
d
d
i
t
i
o
n
t
o
t
h
e
f
i
n
e
s
a
n
d
i
546
m
p
r
i
s
o
n
m
e
n
t
t
h
a
t
m
a
y
b
e
i
m
p
o
s
e
d
b
y
t
h
e
C
o
u
r
t
f
o
r
v
i
547
o
l
a
t
i
o
n
o
f
a
n
y
p
r
o
v
i
s
i
o
n
o
f
t
h
i
s
O
r
d
i
n
a
n
c
e
g
o
v
e
r
n
i
n
548
g
t
h
e
e
s
t
a
b
l
i
s
h
m
e
n
t
a
n
d
m
a
i
n
t
e
n
a
n
c
e
o
f
b
u
s
i
n
e
s
s
,
a
n
549
d
t
o
p
r
o
h
i
b
i
t
t
h
e
e
x
e
r
c
i
s
e
o
f
h
i
s
r
i
g
h
t
b
y
t
h
e
p
e
r
s
550
o
n
w
h
o
s
e
p
r
i
v
i
l
e
g
e
i
s
r
e
v
o
k
e
d
,
u
n
t
i
l
r
e
s
t
o
r
e
d
b
y
t
h
551
e
S
a
n
g
g
u
n
i
a
n
g
B
a
y
a
n
.
Sec
tion
3A.
05.
Rul
es
and
Reg
ulati
ons
on
Cert
ain
Est
abli
shm
ents
.
(a)
On
cafe
s,
cafe
teria
s,
ice
crea
552
m
and
othe
r
refre
shm
ent
parl
ors,
rest
aura
nts,
sod
a
foun
tain
bars
,
cari
nder
ia or
food
cate
rers.
No
own
er of
said
esta
blish
men
ts
shall
emp
loy
any
coo
k, or
food
disp
ens
er
with
out
a
Foo
d
Han
dler'
s
Certi
553
ficat
e
from
the
Mun
icipa
l
Heal
th
Offic
er,
rene
wabl
e
ever
y six
(6)
mon
ths.
Esta
blish
men
ts
selli
ng
coo
ked
and
read
ily
edibl
e
food
s
shall
hav
e
the
m
ade
quat
ely
cov
ered
and
prot
ecte
d
from
554
dust
,
flies
and
othe
r
inse
cts,
and
shall
follo
w
strict
ly
the
rule
s
and
regu
latio
ns
on
sanit
atio
n
pro
mul
gate
d by
the
Mun
icipa
l
Heal
th
Offic
er
and
exist
ing
laws
or
Ordi
nan
ces.
(b)
Sau
na
bath
,
555
mas
sag
e,
barb
er
and
bea
uty
sho
ps.
Said
sho
ps
shall
not
be
allo
wed
to
oper
ate
with
mas
seur
s,
barb
ers,
and
bea
utici
ans
with
out
havi
ng
sec
ured
the
nec
ess
ary
corr
esp
ondi
ng
med
ical
certi
ficat
e
from
556
the
Mun
icipa
l
Heal
th
Offic
er.
Arti
cle
B.
Fee
s
for
Sea
ling
and
Lice
nsi
ng
of
Wei
ght
s
and
Mea
sur
es
Sec
tion
3B.
01.
Impl
eme
ntin
g
Age
ncy.
The
Mun
icipa
l
Trea
sure
r
shall
strict
ly
557
enfo
rce
the
prov
ision
s of
the
Reg
ulati
on
of
Prac
tices
Rela
tive
to
Wei
ghts
and
Mea
sure
s, as
prov
ided
in
Cha
pter
II of
the
Con
sum
er
Act,
Rep
ublic
Act
No.
739
4.
Sec
tion
3B.
02.
Seal
ing
and
Test
ing
of
558
Inst
rum
ents
of
Wei
ght
s
and
Mea
sur
es. All
instr
ume
nts
for
dete
rmin
ing
weig
hts
and
mea
sure
s in
all
con
sum
er
and
con
sum
er
relat
ed
tran
sacti
ons
shall
be
test
ed,
calib
rate
d
and
seal
ed
ever
y six
(6)
559
mon
ths
by
the
offici
al
seal
er
who
shall
be
Mun
icipa
l
Trea
sure
r or
his
duly
auth
oriz
ed
repr
ese
ntati
ve
upo
n
pay
men
t of
fees
requ
ired
und
er
this
Artic
le:
Prov
ided
,
That
all
instr
ume
nts
of
weig
hts
and
560
mea
sure
s
shall
conti
nuo
usly
be
insp
ecte
d for
com
plian
ce
with
the
prov
ision
s of
this
Artic
le.
Sec
tion
3B.
03.
Imp
ositi
on
of
Fee
s.
Ever
y
pers
on
befo
re
usin
g
instr
ume
nts
of
weig
hts
and
mea
561
sure
s
withi
n
this
mun
icipa
lity
shall
first
hav
e
the
m
seal
ed
and
licen
sed
ann
ually
and
pay
ther
efor
e to
the
Mun
icipa
l
Trea
sure
r the
follo
wing
fees
:
A
m
o
u
n
t
562
o
f
F
e
e
(
a
)
F
o
r
s
e
a
l
i
n
g
l
i
n
e
a
r
m
e
t
r
i
c
m
e
a
s
u
r
e
s
:
N
o
t
563
o
v
e
r
o
n
e
(
1
)
m
e
t
e
r
P
3
0
.
0
0
M
e
a
s
u
r
e
o
v
e
r
o
n
e
(
1
564
)
m
e
t
e
r
1
5
.
0
0
(
b
)
F
o
r
s
e
a
l
i
n
g
m
e
t
r
i
c
m
e
a
s
u
r
e
s
o
565
f
c
a
p
a
c
i
t
y
:
N
o
t
o
v
e
r
t
e
n
(
1
0
)
l
i
t
e
r
s
1
5
.
0
0
O
v
e
566
r
t
e
n
(
1
0
)
l
i
t
e
r
s
2
5
.
0
0
(
c
)
F
o
r
s
e
a
l
i
n
g
m
e
t
r
i
c
567
i
n
s
t
r
u
m
e
n
t
s
o
f
w
e
i
g
h
t
s
:
W
i
t
h
c
a
p
a
c
i
t
y
o
f
n
o
t
m
o
r
e
568
t
h
a
n
3
0
k
g
.
5
0
.
0
0
W
i
t
h
c
a
p
a
c
i
t
y
o
f
m
o
r
e
t
h
a
n
3
0
k
569
g
.
b
u
t
n
o
t
m
o
r
e
t
h
a
n
1
0
0
k
g
.
7
5
.
0
0
W
i
t
h
c
a
p
a
c
i
t
570
y
o
f
m
o
r
e
t
h
a
n
1
0
0
k
g
.
b
u
t
n
o
t
m
o
r
e
t
h
a
n
3
0
0
k
g
.
571
1
5
0
.
0
0
W
i
t
h
c
a
p
a
c
i
t
y
o
f
m
o
r
e
t
h
a
n
3
0
0
k
g
.
5
0
0
.
0
0
572
(
d
)
F
o
r
s
e
a
l
i
n
g
a
p
o
t
h
e
c
a
r
y
b
a
l
a
n
c
e
s
o
f
p
r
e
c
i
s
i
o
n
5
573
0
.
0
0
(
e
)
F
o
r
s
e
a
l
i
n
g
s
c
a
l
e
o
r
b
a
l
a
n
c
e
w
i
t
h
c
o
m
p
l
e
t
574
e
s
e
t
o
f
w
e
i
g
h
t
s
:
F
o
r
e
a
c
h
s
c
a
l
e
o
r
b
a
l
a
n
c
e
s
o
r
o
t
575
h
e
r
B
a
l
a
n
c
e
s
w
i
t
h
c
o
m
p
l
e
t
e
s
e
t
o
f
w
e
i
g
h
t
s
f
o
r
u
s
e
576
t
h
e
r
e
w
i
t
h
5
0
.
0
0
F
o
r
e
a
c
h
e
x
t
r
a
w
e
i
g
h
t
5
0
.
0
0
577
(f)
For
eac
h
and
ever
y retesti
ng
and
reseali
ng
of
weig
hts
and
mea
sure
s
instr
ume
nts
inclu
ding
gas
oline
pum
ps
outsi
de
the
offic
e
upo
n
requ
est
of
the
own
er or
oper
ator,
an
addi
tion
al
servi
ce
578
char
ge
of
50.0
0 for
eac
h
instr
ume
nt
shall
be
colle
cted
.
Sec
tion
3B.
04.
Pay
men
t of
Fee
s
and
Sur
cha
rge.
The
fees
here
in
imp
ose
d
shall
be
paid
and
colle
cted
by
the
Mun
icipa
l
Trea
sure
r
whe
579
n
the
weig
hts
or
mea
sure
s
instr
ume
nts
are
seal
ed,
befo
re
their
use
and
ther
eaft
er,
on
or
befo
re
the
anni
vers
ary
date
ther
eof.
The
offici
al
rece
ipt
servi
ng
as
licen
se
to
use
the
instr
ume
nt is
580
valid
for
one
(1)
year
from
the
date
of
seali
ng
unle
ss
suc
h
instr
ume
nt
bec
ome
s
defe
ctive
befo
re
the
expi
ratio
n
peri
od.
Fail
ure
to
hav
e
the
instr
ume
nt
retest
ed
and
the
corr
esp
ondi
ng
fees
ther
581
efor
e
paid
withi
n
the
pres
crib
ed
peri
od
shall
subj
ect
the
own
er or
user
to a
surc
harg
e of
five
hun
dred
perc
ent
(500
%)
of
the
pres
crib
ed
fees
whic
h
shall
no
long
er
be
subj
ect
to
inter
est.
Sec
tion
3B.
582
05.
Plac
e of
Pay
men
t.
The
fees
here
in
levie
d
shall
be
paid
in
the
mun
icipa
lity
whe
re
the
busi
nes
s is
con
duct
ed
by
pers
ons
con
ducti
ng
their
busi
nes
s
ther
ein.
A
ped
dler
or
itine
rant
ven
dor
usin
g
583
only
one
(1)
instr
ume
nt of
weig
ht or
mea
sure
shall
pay
the
fee
in
the
mun
icipa
lity
whe
re
he
mai
ntai
ns
his
resi
den
ce.
Sec
tion
3B.
06.
Exe
mpt
ions
.
(a)
All
instr
ume
nts
for
weig
hts
and
mea
sure
584
s
use
d in
gov
ern
men
t
wor
k of
or
mai
ntai
ned
for
publi
c
use
by
any
instr
ume
ntalit
y of
the
gov
ern
men
t
shall
be
test
ed
and
seal
ed
free.
(b)
Deal
ers
of
weig
hts
and
mea
sure
s
instr
ume
nts
585
inte
nde
d for
sale.
Sec
tion
3B.
07.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
The
offici
al
rece
ipt
for
the
fee
issu
ed
for
the
seali
ng
of a
weig
ht or
mea
sure
shall
serv
es
as a
licen
se
to
use
suc
h
586
instr
ume
nt
for
one
year
from
the
date
of
seali
ng,
unle
ss
dete
riora
tion
or
dam
age
rend
ers
the
weig
ht or
mea
sure
inac
cura
te
withi
n
that
peri
od.
The
licen
se
shall
expi
re
on
the
day
and
the
mon
th of
the
year
follo
587
wing
its
origi
nal
issu
anc
e.
Suc
h
licen
se
shall
be
pres
erve
d by
the
own
er
and
toge
ther
with
the
weig
ht or
mea
sure
cov
ered
by
the
licen
se,
shall
be
exhi
bite
d on
dem
and
by
the
Mun
icipa
l
Trea
sure
r or
his
dep
588
uties
.
(b)
The
Mun
icipa
l
Trea
sure
r is
here
by
requ
ired
to
kee
p full
sets
of
sec
ond
ary
stan
dard
s,
whic
h
shall
be
com
pare
d
with
the
fund
ame
ntal
stan
dard
s in
the
Dep
artm
ent
of
Scie
nce
and
Tec
589
hnol
ogy
ann
ually
.
Whe
n
foun
d to
be
suffi
cient
ly
acc
urat
e,
the
sec
ond
ary
stan
dard
s
shall
be
disti
ngui
she
d by
label
, tag
or
seal
and
shall
be
acc
omp
anie
d by
a
certi
ficat
e
sho
wing
the
amo
unt
of its
vari
590
atio
n
from
the
fund
ame
ntal
stan
dard
s. If
the
vari
atio
n is
of
suffi
cient
mag
nitu
de
to
imp
air
the
utilit
y of
instr
ume
nt, it
shall
be
dest
roye
d at
the
Dep
artm
ent
of
Scie
nce
and
tech
nolo
gy.
(c)
The
Mun
icipa
591
l
Trea
sure
r or
his
dep
uties
shall
con
duct
peri
odic
phy
sical
insp
ectio
n
and
test
weig
hts
and
mea
sure
s
instr
ume
nts
withi
n
the
local
ity.
(d)
Instr
ume
nts
of
weig
hts
and
mea
sure
s
foun
d to
be
defe
ctive
592
and
suc
h
defe
ct is
bey
ond
repa
ir
shall
be
confi
scat
ed
in
favo
r of
the
gov
ern
men
t
and
shall
be
dest
roye
d by
the
Mun
icipa
l
Trea
sure
r in
the
pres
enc
e of
the
Prov
incia
l
Audi
tor
or
his
repr
ese
ntati
ve.
593
Sec
tion
3B.
08.
Fra
udu
lent
Pra
ctic
es
Rel
ativ
e to
Wei
ght
s
and
Mea
sur
es
The
follo
wing
acts
relat
ed
to
weig
hts
and
mea
sure
s
are
proh
ibite
d:
a)
for
any
pers
on
othe
r
than
the
594
offici
al
seal
er or
his
duly
auth
oriz
ed
repr
ese
ntati
ve
to
plac
e an
offici
al
tag,
seal,
stick
er,
mar
k,
sta
mp,
bran
d or
othe
r
char
acte
ristic
sign
use
d to
indic
ate
that
suc
h
instr
ume
nt of
weig
ht
and
595
mea
sure
has
offici
ally
bee
n
test
ed,
calib
rate
d,
seal
ed
or
insp
ecte
d;
b)
for
any
pers
on
to
imita
te
any
seal,
stick
er,
mar
k
sta
mp,
bran
d,
tag
or
othe
r
char
acte
ristic
desi
gn
use
596
d to
indic
ate
that
suc
h
instr
ume
nt of
weig
ht or
mea
sure
has
bee
n
offici
ally
test
ed,
calib
rate
d,
seal
ed
or
insp
ecte
d;
c
)
f
o
r
a
n
y
p
e
r
s
o
n
o
597
t
h
e
r
t
h
a
n
t
h
e
o
f
f
i
c
i
a
l
s
e
a
l
e
r
o
r
h
i
s
d
u
l
y
a
u
t
h
o
r
i
z
e
598
d
r
e
p
r
e
s
e
n
t
a
t
i
v
e
t
o
a
l
t
e
r
i
n
a
n
y
w
a
y
t
h
e
c
e
r
t
i
f
i
c
a
t
599
e
o
r
r
e
c
e
i
p
t
g
i
v
e
n
b
y
t
h
e
o
f
f
i
c
i
a
l
s
e
a
l
e
r
o
r
h
i
s
d
u
600
l
y
a
u
t
h
o
r
i
z
e
d
r
e
p
r
e
s
e
n
t
a
t
i
v
e
a
s
a
n
a
c
k
n
o
w
l
e
d
g
e
m
e
n
t
601
t
h
a
t
t
h
e
i
n
s
t
r
u
m
e
n
t
f
o
r
d
e
t
e
r
m
i
n
i
n
g
w
e
i
g
h
t
o
r
m
e
a
s
u
602
r
e
h
a
s
b
e
e
n
f
u
l
l
y
r
e
s
t
e
d
,
c
a
l
i
b
r
a
t
e
d
,
s
e
a
l
e
d
o
r
i
n
s
603
p
e
c
t
e
d
;
d
)
f
o
r
a
n
y
p
e
r
s
o
n
t
o
m
a
k
e
o
r
k
n
o
w
i
n
g
l
y
s
e
l
l
604
o
r
u
s
e
a
n
y
f
a
l
s
e
o
r
c
o
u
n
t
e
r
f
e
i
t
s
e
a
l
,
s
t
i
c
k
e
r
,
b
r
a
605
n
d
,
s
t
a
m
p
,
t
a
g
,
c
e
r
t
i
f
i
c
a
t
e
o
r
l
i
c
e
n
s
e
o
r
a
n
y
d
y
e
f
606
o
r
p
r
i
n
t
i
n
g
o
r
m
a
k
i
n
g
t
h
e
s
a
m
e
o
r
a
n
y
c
h
a
r
a
c
t
e
r
i
s
t
607
i
c
s
i
g
n
u
s
e
d
t
o
i
n
d
i
c
a
t
e
t
h
a
t
s
u
c
h
i
n
s
t
r
u
m
e
n
t
o
f
w
608
e
i
g
h
t
o
r
m
e
a
s
u
r
e
h
a
s
b
e
e
n
o
f
f
i
c
i
a
l
l
y
t
e
s
t
e
d
,
c
a
l
i
609
b
r
a
t
e
d
,
s
e
a
l
e
d
o
r
i
n
s
p
e
c
t
e
d
;
e)
for
any
pers
on
othe
r
than
the
offici
al
seal
er or
his
duly
auth
oriz
ed
repr
ese
610
ntati
ve
to
alter
the
writt
en
or
print
ed
figur
es,
lette
rs or
sym
bols
on
any
offici
al
seal,
stick
er,
rece
ipt,
sta
mp,
tag,
certi
ficat
e or
licen
se
use
d or
issu
ed;
f
)
f
o
r
a
n
y
611
p
e
r
s
o
n
t
o
u
s
e
o
r
r
e
u
s
e
a
n
y
r
e
s
t
o
r
e
d
,
a
l
t
e
r
e
d
,
e
x
p
i
612
r
e
d
,
d
a
m
a
g
e
d
s
t
a
m
p
,
t
a
g
c
e
r
t
i
f
i
c
a
t
e
o
r
l
i
c
e
n
s
e
f
o
r
613
t
h
e
,
p
u
r
p
o
s
e
o
f
m
a
k
i
n
g
i
t
a
p
p
e
a
r
t
h
a
t
t
h
e
i
n
s
t
r
u
614
m
e
n
t
o
f
w
e
i
g
h
t
o
r
m
e
a
s
u
r
e
h
a
s
b
e
e
n
t
e
s
t
e
d
,
c
a
l
i
b
r
a
t
615
e
d
,
s
e
a
l
e
d
o
r
i
n
s
p
e
c
t
e
d
;
g
)
f
o
r
a
n
y
p
e
r
s
o
n
e
n
g
a
g
e
616
d
i
n
t
h
e
b
u
y
i
n
g
a
n
d
s
e
l
l
i
n
g
o
f
c
o
n
s
u
m
e
r
p
r
o
d
u
c
t
s
o
r
617
o
f
f
u
r
n
i
s
h
i
n
g
s
e
r
v
i
c
e
s
t
h
e
v
a
l
u
e
o
f
w
h
i
c
h
i
s
e
s
t
618
i
m
a
t
e
d
b
y
w
e
i
g
h
t
o
r
m
e
a
s
u
r
e
t
o
p
o
s
s
e
s
s
,
u
s
e
o
r
m
a
i
n
619
t
a
i
n
w
i
t
h
i
n
t
e
n
t
i
o
n
t
o
u
s
e
a
n
y
s
c
a
l
e
,
b
a
l
a
n
c
e
,
w
e
i
g
620
h
t
o
r
m
e
a
s
u
r
e
t
h
a
t
h
a
s
n
o
t
b
e
e
n
s
e
a
l
e
d
o
r
i
f
p
r
e
v
i
o
621
u
s
l
y
s
e
a
l
e
d
,
t
h
e
l
i
c
e
n
s
e
t
h
e
r
e
f
o
r
e
h
a
s
e
x
p
i
r
e
d
a
n
d
622
h
a
s
n
o
t
b
e
e
n
r
e
n
e
w
e
d
i
n
d
u
e
t
i
m
e
;
h)
for
any
pers
on
to
frau
dule
ntly
alter
any
scal
e,
bala
nce,
weig
623
ht or
mea
sure
after
it is
offici
ally
seal
ed;
i) for
any
pers
on
to
kno
wing
ly
use
any
false
scal
e,
bala
nce,
weig
ht
or
mea
sure
,
whe
ther
seal
ed
or
not;
j) for
any
pers
on
to
frau
dule
624
ntly
give
shor
t
weig
ht or
mea
sure
in
the
mak
ing
of
a
scal
e;
k
)
f
o
r
a
n
y
p
e
r
s
o
n
,
a
s
s
u
m
i
n
g
t
o
d
625
e
t
e
r
m
i
n
e
t
r
u
l
y
t
h
e
w
e
i
g
h
t
o
r
m
e
a
s
u
r
e
o
f
a
n
y
a
r
t
i
c
l
626
e
b
r
o
u
g
h
t
o
r
s
o
l
d
b
y
w
e
i
g
h
t
o
r
m
e
a
s
u
r
e
,
t
o
f
r
a
u
d
u
l
627
e
n
t
l
y
m
i
s
r
e
p
r
e
s
e
n
t
t
h
e
w
e
i
g
h
t
o
r
m
e
a
s
u
r
e
t
h
e
r
e
o
f
;
628
o
r
l) for any person to procure the commission of any such offense abovementioned by another.
Instr
ume
nts
offici
ally
seal
ed
at
som
e
prev
ious
time
whic
h
hav
e
rem
aine
d
unal
tere
d
and
acc
urat
e
and
the
seal
or
tag
offici
ally
affix
ed
ther
ein
rem
ains
intac
t
and
in
the
629
sam
e
posit
ion
and
con
ditio
n in
whic
h it
was
plac
ed
by
the
offici
al
seal
er or
his
duly
auth
oriz
ed
repr
ese
ntati
ve
shall
, if
pres
ente
d for
seali
ng,
be
seal
ed
pro
mptl
y on
dem
and
by
the
offici
al
seal
er or
his
duly
630
auth
oriz
ed
repr
ese
ntati
ve
with
out
pen
alty
exc
ept
a
surc
harg
e
equ
al to
two
(2)
time
s
the
regu
lar
fee
fixed
by
law
for
the
seali
ng
of
an
instr
ume
nt of
its
clas
s,
this
surc
harg
e to
be
colle
cted
and
acc
631
ount
ed
for
by
the
Mun
icipa
l
Trea
sure
r in
the
sam
e
man
ner
as
the
regu
lar
fees
for
seali
ng
suc
h
instr
ume
nts.
Sec
tion
3B.
09.
Pen
altie
s
(a)
Any
pers
on
who
shall
viola
te
the
prov
ision
s of
para
632
grap
hs
(a)
to (f)
and
para
grap
h (l)
of
Sect
ion
3B.0
8
shall
,
upo
n
con
victi
on,
be
subj
ect
to a
fine
of
not
less
than
Two
hun
dred
pes
os
(P2
00.0
0)
but
not
mor
e
than
One
thou
san
d
pes
os
(P1,
000.
00)
633
or
by
impr
ison
men
t of
not
mor
e
than
one
(1)
year
, or
both
,
upo
n
the
discr
etio
n of
the
cour
t.
(b)
Any
pers
on
who
shall
viola
te
the
prov
ision
s of
para
grap
h of
(g)
of
Sect
ion
3K.0
6 for
the
first
time
shall
634
be
subj
ect
to
fine
of
not
less
than
Five
hun
dred
pes
os
(P5
00.0
0) or
by
impr
ison
men
t of
not
less
than
one
(1)
mon
th
but
not
mor
e
than
five
(5)
year
s, or
both
,
upo
n
the
discr
etio
n of
the
cour
t.
635
The
own
erpos
sess
or or
user
of
instr
ume
nt of
weig
hts
and
mea
sure
enu
mer
ated
in
para
grap
h (h)
to
(k)
of
Sect
ion
3K.0
6
shall
,
upo
n
con
victi
on,
be
subj
ect
to a
fine
of
not
less
than
Thre
e
hun
dred
pes
636
os
(P3
00.0
0) or
impr
ison
men
t not
exc
eedi
ng
one
(1)
year
, or
both
,
upo
n
the
discr
etio
n of
the
cour
t..
Arti
cle
C.
Buil
din
g
Per
mit
Sec
tion
3C.
01.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
637
colle
cted
from
eac
h
appli
cant
for a
build
ing
per
mit
fees
purs
uant
to
the
Nati
onal
Buil
ding
Cod
e,
as
ame
nde
d.
Sec
tion
3C.
02.
Tim
e
and
Pay
men
t.
The
fees
spe
cifie
d
und
er
this
articl
e
shall
be
paid
638
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n for
a
build
ing
per
mit
from
the
Mun
icipa
l
May
or.
Sec
tion
3C.
03.
Ad
mini
stra
tive
Pro
visi
ons.
In
orde
r to
obta
in a
build
ing
per
mit,
the
appli
cant
shall
639
file
an
appli
catio
n
ther
efor
e in
writi
ng
and
on
the
pres
crib
ed
form
with
the
Offic
e of
the
May
or/B
uildi
ng
Offic
ial.
Ever
y
appli
catio
n
shall
prov
ide
the
follo
wing
infor
mati
on:
(1)
A
d
e
s
c
r
i
p
640
t
i
o
n
o
f
t
h
e
w
o
r
k
t
o
b
e
c
o
v
e
r
e
d
b
y
t
h
e
p
e
r
m
i
t
a
p
p
l
i
e
641
d
f
o
r
;
(2)
D
e
s
c
r
i
p
t
i
o
n
a
n
d
o
w
n
e
r
s
h
i
p
o
f
t
h
e
l
o
t
o
n
w
h
i
c
h
642
t
h
e
p
r
o
p
o
s
e
d
w
o
r
k
i
s
t
o
b
e
d
o
n
e
a
s
e
v
i
d
e
n
c
e
d
b
y
T
C
643
T
a
n
d
/
o
r
c
o
p
y
o
f
t
h
e
c
o
n
t
r
a
c
t
o
f
l
e
a
s
e
o
v
e
r
t
h
e
l
o
t
644
i
f
t
h
e
a
p
p
l
i
c
a
n
t
i
s
n
o
t
t
h
e
r
e
g
i
s
t
e
r
e
d
(3)
o
w
n
e
r
;
T
h
e
u
645
s
e
o
r
o
c
c
u
p
a
n
c
y
f
o
r
w
h
i
c
h
t
h
e
p
r
o
p
o
s
e
d
w
o
r
k
i
s
i
n
t
e
646
n
d
e
d
;
(4)
E
s
t
i
m
a
t
e
d
c
o
s
t
o
f
t
h
e
p
r
o
p
o
s
e
d
w
o
r
k
.
T
o be
sub
mitt
ed
toge
ther
with
suc
647
h
appli
catio
n
are
at
least
five
sets
of
corr
esp
ondi
ng
plan
s
and
spe
cific
atio
ns
prep
ared
,
sign
ed
and
seal
ed
by a
duly
licen
sed
arch
itect
or
civil
engi
neer
in
cas
e of
arch
itect
ural
and
stru
ctur
al
plan
s, by
648
a
regi
ster
ed
mec
hani
cal
engi
neer
in
cas
e of
mec
hani
cal
plan
s, by
a
regi
ster
ed
elect
rical
engi
neer
in
cas
e of
elect
rical
plan
s,
and
by
licen
sed
sanit
ary
engi
neer
or
mas
ter
plu
mbe
r in
cas
e of
plu
mbi
ng
649
or
sanit
ary
insta
llatio
n
plan
s
exc
ept
in
thos
e
cas
es
exe
mpt
ed
or
not
requ
ired
by
the
Buil
ding
Offic
ial.
(5)
Sec
tion
3C.
04.
Pen
al
Pro
visi
ons.
It
shall
be
unla
wful
for
any
pers
on,
firm
or
corp
650
orati
on,
to
erec
t,
con
stru
ct,
enla
rge,
alter
,
repa
ir,
mov
e,
impr
ove,
rem
ove,
con
vert,
dem
olish
,
equi
p,
use,
occ
upy,
or
mai
ntai
n
any
build
ing
or
stru
ctur
e or
cau
se
the
sam
e to
be
don
e
cont
rary
651
to or
in
viola
tion
of
any
prov
ision
of
the
Buil
ding
Cod
e
A
ny
pers
on,
firm
or
corp
orati
on,
who
shall
viola
te
any
of
the
prov
ision
s of
the
Cod
e
and/
or
com
mit
any
act
here
by
decl
ared
to
be
unla
wful
652
shall
upo
n
con
victi
on,
be
puni
she
d by
a
fine
not
mor
e
than
twe
nty
thou
san
d
pes
os
or
by
impr
ison
men
t of
not
mor
e
than
two
year
s or
by
both
:
Prov
ided
,
that
in
cas
e of
a
corp
orati
on,
firm,
653
part
ners
hip
or
ass
ociat
ion,
the
pen
alty
shall
bed
imp
ose
d
upo
n its
offici
al
resp
onsi
ble
for
suc
h
viola
tion
and
in
cas
e
the
guilt
y
part
y is
an
alien
, he
shall
imm
edia
tely
be
dep
orte
d
after
pay
men
t of
654
the
fine
and/
or
servi
ce
of
sent
enc
e
Arti
cle
D.
Per
mit
Fee
for
Zon
ing/
Loc
atio
nal
Cle
ara
nce
Sec
tion
3D.
01.
Imp
osit
ion
of
Fee.
The
re
shal
l be
coll
ecte
d
the
follo
win
g
fees
for
the
issu
655
anc
e of
Zoni
ng/L
ocat
iona
l
clea
ranc
e:
1.
Sing
le
Resi
dent
ial
Stru
ctur
e
atta
che
d/de
tach
ed
1
.1
P10
0,00
0.00
and
belo
w
P24
0.00
1
..2
Ove
r
P10
0,00
0.00
to
P20
0,00
0
656
480.
00
1
.3
Ove
r
P20
0,00
0
600
+
1/10
of
1%
Of
exc
ess
of
P20
0,00
0
2.
Apa
rtme
nts/
Tow
nho
use
s
2
.1
P50
0,00
0&
belo
w-
P1,
200.
00
2
.2
Ove
r
P50
0,00
657
0 tto
2
milli
on
1,80
0.00
2
.
3
O
v
e
r
2
m
i
l
l
i
o
n
3
,
0
0
0
+
1
/
1
0
o
f
1
%
O
f
658
c
o
s
t
i
n
e
x
c
e
s
s
o
f
2
M
r
e
g
a
r
d
l
e
s
s
o
f
n
u
m
b
e
r
o
f
d
o
o
r
s
659
3.
Dor
mito
ries
3
.1
P2
milli
on
and
belo
w
P3,
000.
00
3
.2
Ove
r2
milli
on
3,00
0+
1/10
of
1%
Of
cost
in
exc
ess
of
2M
rega
rdle
ss
of
num
ber
of
door
s
660
4.
Insti
tutio
nal,
Proj
ect
Cos
t of
whic
h is
4
.1
Belo
w2
Milli
on
P2,
400.
00
4
.2
Ove
r2
milli
on
3,00
0+
1/10
of
1%
Of
cost
in
exc
ess
of 2
M
rega
rdle
ss
of
num
ber
of
door
s
5.
Co
mm
661
erci
al,
Indu
stria
l,
Agr
oIndu
stria
l
P
roje
ct
cost
of
whic
h is
5
.1
Belo
w
P10
0,00
0.00
P1,
200.
00
5
.2
Ove
r
P10
0,00
0 to
P50
0,00
0.00
1,80
0.00
5
.3
Ove
r
P50
0,00
0 to
1
mili
on
2,40
0.00
662
5
.4
Ove
r1
milli
on
to 2
milli
on
3,60
0.00
5
.5
Ove
r2
milli
on
6,00
0+
1/10
of
1%
Cos
t in
exc
ess
of
2M
6.
Spe
cial
Use
s/Pr
ojec
t
6
.1
Belo
w
2mil
lion
P6,
000.
00
6
.2
Ove
r 2M
6,00
663
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Sec
683
tion
3D.
02.
Tim
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fees
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t or
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Sec
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03.
Ad
min
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ativ
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Pro
visi
on.
The
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May
or
shal
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Per
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685
Fee
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and
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divi
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Sec
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1.
Imposition of Fee. There shall be collected the following Mayor’s Permit Fee for the verification a
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Sec
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02.
Tim
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Sec
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03.
Ad
min
istr
ativ
e
Pro
visi
ons
.
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Mun
icip
al
May
or
shal
l
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inist
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exis
ting
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nan
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698
rs,
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Arti
cle
F.
Per
mit
Fee
for
Ope
rati
on
and
Mai
nte
nan
ce
of
Rad
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Tra
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Tow
er
and
Co
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and
699
Sim
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ctur
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Sec.
3
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n
t
h
s
,
o
r
b
o
t
h
722
a
t
t
h
e
d
i
s
c
r
e
t
i
o
n
o
f
t
h
e
c
o
u
r
t
.
Sect
ion
3F.0
5.
Appl
icab
ility
of
Pert
inen
t
prov
isio
ns
of
Law
– All
exis
723
ting
laws
,
rule
s
and
regu
latio
n
gov
erni
ng
the
con
stru
ctio
n of
radi
o
tran
smit
ting
tow
er
and
simil
ar
stru
ctur
e
are
here
by
ado
pted
as
part
of
this
artic
le.
Arti
cle
G.
Per
mit
Fee
on
Tre
asu
724
re
Hun
ting
and
Dig
gin
g
Sec.
3
G
.
0
1
.
I
m
p
o
s
i
t
i
o
n
o
f
F
e
e
s
E
v
e
r
y
p
e
r
s
o
n
,
s
725
c
i
e
n
t
i
s
t
o
r
a
r
c
h
e
o
l
o
g
i
s
t
t
h
a
t
s
h
a
l
l
g
o
o
n
t
r
e
a
s
u
r
e
726
h
u
n
t
i
n
g
o
r
u
n
d
e
r
t
a
k
e
g
e
o
l
o
g
i
c
a
l
s
u
r
v
e
y
,
e
x
p
l
o
r
i
n
g
a
727
n
d
p
r
o
s
p
e
c
t
i
n
g
m
i
n
e
r
a
l
s
a
n
d
a
r
c
h
e
o
l
o
g
i
c
a
l
d
i
g
g
i
n
g
f
728
o
r
a
r
t
i
f
a
c
t
s
,
r
e
l
i
c
s
,
a
n
t
i
q
u
e
s
,
e
t
c
.
w
i
t
h
i
n
t
h
e
M
u
n
729
i
c
i
p
a
l
i
t
y
o
f
K
i
a
n
g
a
n
s
h
a
l
l
p
a
y
a
f
e
e
o
f
:
1. Foreigners2
.
F
i
l
i
p
i
730
n
o
s
5
,
0
0
0
.
0
0
Sec.
3G.
02.
Tim
e of
Pay
men
tThe
fee
imp
ose
d in
this
articl
e
shall
be
paid
to
the
offic
e of
the
Mun
icipa
l
Trea
sure
r or
his/h
er
731
duly
auth
oriz
ed
repr
ese
ntati
ve
upo
n
appli
catio
n for
the
per
mit
with
the
Mun
icipa
l
May
or.
Sec.
3G.
03.
Adm
inistr
ative
Prov
ision
sThe
Trea
sure
Hun
ting
or
diggi
ng
per
mit
fee
shall
be
issu
ed
only
upo
732
n
pres
enta
tion
by
the
appli
cant
of a
Free
Prior
Infor
med
Con
sent
(FPI
C)
certi
ficat
e
issu
ed
by
com
pete
nt
auth
ority
from
the
com
mun
ity
whe
re
the
activ
ity
will
be
und
erta
ken
and
subj
ect
to
prov
ision
of
othe
733
r
ordi
nan
ce
and
laws
. It
is
proh
ibite
d to
dig
or
exc
avat
e
withi
n
the
pre
mis
es
of
sacr
ed
plac
es,
publi
c
build
ings,
sch
ool
pre
mis
es,
histo
rical
and
politi
cal
land
mar
ks,
dam
s,
wat
er
wor
k
rese
734
rvoir
river
bed
s
and
high
way
s, or
mun
icipa
l
road
s
that
cau
se
obst
ructi
on
to
traffi
c or
cau
ses
imm
inen
t
dan
ger
to
life
and
limb
s of
the
con
stitu
ents
.
Sec.
3G.
04.
Pen
altyany
viola
tion
of
the
prov
735
ision
s of
this
articl
e is
puni
sha
ble
by a
fine
of
not
mor
e
than
Six
Tho
usa
nd
Pes
os
(P
6,00
0.00
) or
impr
ison
men
t of
not
mor
e
than
one
(1)
mon
th,
or
both
, at
the
discr
etio
n of
the
cour
t.
Arti
cle
736
H.
Per
mit
Fee
s
for
Tric
ycle
Ope
rati
on
Sec
t
i
o
n
3
H
.
0
1
.
D
e
f
i
n
i
t
i
o
n
s
.
W
h
e
n
u
s
e
d
i
n
737
t
h
i
s
A
r
t
i
c
l
e
,
(a)
Mot
oriz
ed
Tric
ycle
is a
mot
or
vehi
cle
prop
elled
othe
r
than
by
mus
cula
r
pow
er,
com
pos
ed
of a
mot
orcy
cle
fitte
d
with
a
singl
e
whe
738
el
side
car
or a
mot
orcy
cle
with
a
two
whe
eled
cab,
the
form
er
havi
ng a
total
of
four
whe
els,
othe
rwis
e
kno
wn
as
the
mot
orel
a.
(a)
T
r
i
c
y
c
l
e
O
p
e
r
a
t
o
r
739
s
a
r
e
p
e
r
s
o
n
s
e
n
g
a
g
e
d
i
n
t
h
e
b
u
s
i
n
e
s
s
o
f
o
p
e
r
a
t
i
n
g
740
t
r
i
c
y
c
l
e
s
.
(c)
Tric
ycleforHire
is a
vehi
cle
com
pos
ed
of a
mot
orcy
cle
fitte
d
with
a
singl
ewhe
el
side
car
or a
mot
orcy
cle
with
a
twowhe
el
cab
oper
ated
to
rend
741
er
tran
spor
t
servi
ces
to
the
gen
eral
publi
c for
a
fee.
(d)
Mot
oriz
ed
Tric
ycle
Ope
rator
's
Per
mit
(MT
OP)
is a
doc
ume
nt
gran
ting
fran
chis
e or
licen
se
to a
pers
on,
natu
ral
or
juridi
cal,
allo
wing
him
742
to
oper
ate
tricy
clesforhire
over
spe
cifie
d
zon
es.
(e)
Zon
e is
a
conti
guo
us
land
area
or
bloc
k,
say
a
sub
divis
ion
or
bara
nga
y,
whe
re
tricy
clesforhire
may
oper
ate
with
out
a
fixed
origi
n
743
and
desti
nati
on.
Sec
tion
3H.
02.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
an
ann
ual
fee
in
the
amo
unt
of
Four
Hun
dred
Sev
enty
Five
Pes
os
(P4
75.0
0)
for
the
oper
atio
n of
tricy
cleforhire.
744
Oth
er
fees
on
tricy
cle
oper
atio
ns:
1.
Filin
g
fee
a.
For
the
first
five
(2)
units
P
100.
00
b.
For
eac
h
addi
tion
al
unit
50.0
745
0
2.
Fare
adju
stm
ent
fee
for
fare
incr
eas
e
50.0
0
(c)
Filin
g
fee
for
ame
ndm
ent
of
MT
OP
50.0
0
Sec
tion
3H.
03.T
ime
of
Pay
men
t.
746
(a)
The
fee
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n or
rene
wal
of
the
per
mit.
(b)
The
filing
fee
shall
be
paid
upo
n
appli
catio
n for
an
MT
OP
bas
ed
on
the
num
ber
of
units
.
747
(c)
Filin
g
fee
for
ame
ndm
ent
of
MT
OP
shall
be
paid
upo
n
appli
catio
n for
tran
sfer
to
anot
her
zon
e,
cha
nge
of
own
ersh
ip of
unit
or
tran
sfer
of
MT
OP.
Sec
tion
3H.
04.
Ad
mini
stra
tive
Pro
visi
748
ons.
(a)
Pros
pecti
ve
oper
ator
s of
tricy
cles
sho
uld
first
sec
ure
a
Mot
oriz
ed
Tric
ycle
Ope
rator
's
per
mit
(MT
OP)
from
the
San
ggu
nian
g
Bay
an.
(b)
The
San
ggu
nian
g
Bay
an
of
this
mun
749
icipa
lity
shall
:
1.
Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate term
a
n
d
c
o
l
l
e
c
t
,
a
n
d
p
e
r
i
o
d
i
c
a
l
l
y
r
e
v
i
e
w
a
n
d
a
d
j
u
750
s
t
b
u
t
n
o
t
o
f
t
e
n
e
r
t
h
a
n
o
n
c
e
e
v
e
r
y
t
h
r
e
e
(
3
)
y
e
a
r
s
,
751
r
e
a
s
o
n
a
b
l
e
f
e
e
s
a
n
d
o
t
h
e
r
r
e
l
a
t
e
d
c
h
a
r
g
e
s
i
n
t
h
e
r
752
e
g
u
l
a
t
i
o
n
o
f
t
r
i
c
y
c
l
e
s
f
o
r
h
i
r
e
;
a
n
d
e
s
t
a
b
l
i
s
h
a
n
d
753
p
r
e
s
c
r
i
b
e
t
h
e
c
o
n
d
i
t
i
o
n
s
a
n
d
q
u
a
l
i
f
i
c
a
t
i
o
n
s
o
f
s
e
r
v
754
i
c
e
.
2.
Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity
3.
The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for a
4.
Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire
5.
6.
Operators who intend to stop service completely, or suspend service for more than one (1)
Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicl
7.
Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upo
(c)
The
San
ggu
nian
g
Bay
an
may
imp
ose
a
com
mon
colo
r for
tricy
cles
for
hire
in
the
sam
e
zon
e.
Eac
h
tricy
cle
unit
shall
be
assi
755
gne
d
and
bear
an
iden
tifica
tion
num
ber,
asid
e
from
its
LTO
licen
se
plat
e
num
ber.
It
shall
esta
blish
a
fare
stru
ctur
e
that
will
prov
ide
the
oper
ator
a
reas
ona
ble
retur
n or
profi
t,
and
still
be
affor
756
dabl
e to
the
gen
eral
publi
c.
The
fare
stru
ctur
e
may
eith
er
be
flat
(sin
gle
fare
rega
rdle
ss of
dista
nce)
as a
mini
mu
m
amo
unt
plus
a
basi
c
rate
per
kilo
met
er.
The
offici
al
rate
to
be
initia
lly
ado
757
pted
shall
be a
mini
mu
m
fee
of
Ten
Pes
os
(P1
0.00
)
plus
Fifty
cent
avo
s
(P0.
50)
per
km.
in
exc
ess
of
four
(4.0)
km.
dista
nce
pen
ding
the
ena
ctm
ent
of
the
pres
crib
ed
fare
stru
ctur
e for
the
zon
e by
the
758
San
ggu
nian
g
Bay
an.
Ope
rator
s of
tricy
clesforhire
are
requ
ired
to
post
in
the
con
spic
uou
s
part
of
the
tricy
cle
the
sch
edul
e of
fare
s.
(d)
The
zon
es
mus
t be
withi
n
the
bou
ndar
ies
759
of
this
mun
icipa
lity.
The
exist
ing
zon
es
whic
h
cov
ers
the
territ
orial
unit
not
only
of
the
mun
icipa
lity
but
othe
r
adjoi
ning
mun
icipa
lities
or
citie
s as
well
shall
be
mai
ntai
ned
prov
ided
the
oper
ator
s
servi
ng
the
760
said
zon
e
sec
ure
the
MT
OP.
(e)
For
the
purp
ose
of
this
Artic
le,
a
Mun
icipa
l
Tric
ycle
Ope
rator
’s
Per
mit
Reg
ulat
ory
Boa
rd is
here
by
as
follo
ws:
One
(1)
Chai
rma
n
Five
(5)
Me
761
mbe
rs
(f)
The
Mun
icipa
l
Trea
sure
r
shall
kee
p a
regi
stry
of all
tricy
cle
oper
ator
s
whic
h
shall
inclu
de
amo
ng
othe
rs,
the
nam
e
and
addr
ess
of
the
oper
ator
and
the
num
ber
and
bran
d of
tricy
cles
762
own
ed
and
oper
ated
by
said
oper
ator.
Arti
cle
I.
Per
mit
Fee
for
Coc
kpit
s
Ow
ner
s/O
per
ator
s/Li
cen
see
s/
Pro
mot
ers
and
Coc
kpit
Per
son
nel
Sec
tion
3I.0
1.
Defi
nitio
ns.
Whe
n
use
d in
this
763
Artic
le.
(a)
Coc
kpit
inclu
des
any
plac
e,
com
pou
nd,
build
ing
or
porti
on
ther
eof,
whe
re
cock
fight
s
are
held
,
whe
ther
or
not
mon
ey
bets
are
mad
e on
the
resu
lts of
suc
h
cock
fight
s.
(b)
Bet
take
764
r or
Pro
mot
er
refer
s to
a
pers
on
who
alon
e or
with
anot
her
initia
tes
a
cock
fight
and/
or
calls
and
take
care
of
bets
from
own
ers
of
both
gam
eco
cks
and
thos
e of
othe
r
bett
ors
befo
re
he
orde
rs
com
men
cem
765
ent
of
the
cock
fight
ther
eaft
er
distri
bute
s
won
bets
to
the
winn
ers
after
ded
uctin
g a
cert
ain
com
miss
ion,
or
both
.
(c)
Gaff
er
(tag
atari)
refer
s to
a
pers
on
kno
wled
gea
ble
in
the
art
of
armi
ng
766
fighti
ng
cock
s
with
gaff
s on
one
or
both
legs.
(d)
Ref
eree
(Se
nten
ciad
or)
refer
s to
a
pers
on
who
watc
hes
and
over
see
s
the
prop
er
gaffi
ng
of
fighti
ng
cock
s;
dete
rmin
es
the
phy
sical
con
ditio
n of
gam
767
eco
cks
whil
e
cock
fighti
ng is
in
prog
ress
, the
injuri
es
sust
aine
d by
the
cock
s
and
their
cap
abilit
y to
conti
nue
fighti
ng,
and
deci
des
and
mak
es
kno
wn
his
deci
sion
eith
er
by
wor
d or
gest
ure
the
resu
lt of
the
cock
768
fighti
ng
by
ann
oun
cing
the
winn
er or
deci
ding
a tie
in a
cont
est
gam
e.
Sec
tion
3I.0
2.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
the
follo
wing
May
or's
Per
mit
Fee
s
from
cock
pit
oper
ator
s/ow
ners
769
/lice
nse
es
and
cock
pit
pers
onn
el:
(a)
Fro
m
the
own
er/o
pera
tor/li
cen
see
s of
the
cock
pit:
1.
Application filing fee
P
500.00
2.
Ann
ual
cock
pit
per
mit
fee
1,00
0.00
(b)
Fro
m
cock
pit
pers
onn
770
el
1
.
P
r
o
m
o
t
e
r
s
/
H
o
s
t
s
2
0
0
.
0
0
2
.
P
i
t
M
a
n
a
g
e
r
2
0
0
.
771
0
0
3
.
R
e
f
e
r
e
e
1
5
0
.
0
0
4
.
B
e
t
T
a
k
e
r
"
K
r
i
s
t
o
/
L
l
a
m
a
d
o
r
772
"
1
5
0
.
0
0
5
.
B
e
t
M
a
n
a
g
e
r
"
M
a
c
i
a
d
o
r
/
K
a
s
a
d
o
r
"
1
5
0
.
0
0
773
6
.
G
a
f
f
e
r
"
M
a
n
a
n
a
r
i
"
1
5
0
.
0
0
7
.
C
a
s
h
i
e
r
2
0
0
.
0
0
8
774
.
D
e
r
b
y
(
M
a
t
c
h
m
a
k
e
r
)
2
0
0
.
0
0
Sec
tion
3I.0
3.
Tim
e
and
Man
ner
of
Pay
men
t.
(a)
The
appli
catio
n
775
filing
fee
is
pay
able
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n for
a
per
mit
or
licen
se
to
oper
ate
and
mai
ntai
n
cock
pits.
(b)
The
ann
ual
cock
pit
per
mit
fee
is
pay
able
upo
n
appli
catio
776
n for
a
per
mit
befo
re a
cock
pit
shall
be
allo
wed
to
oper
ate
and
withi
n
the
first
twe
nty
day
s of
Jan
uary
of
eac
h
year
in
cas
e of
rene
wal
ther
eof.
(c)
The
per
mit
fees
on
cock
pit
pers
onn
el
shall
777
be
paid
befo
re
they
parti
cipat
e in
a
cock
fight
and
shall
be
paid
ann
ually
upo
n
rene
wal
of
the
per
mit
on
the
birth
mon
th of
the
per
mitt
ee.
Sec
tion
3I.0
4.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
Own
778
ersh
ip,
oper
atio
n
and
man
age
men
t of
cock
pit.
Only
Filipi
no
citiz
ens
not
othe
rwis
e
inhib
ited
by
exist
ing
ordi
nan
ces
or
laws
shall
be
allo
wed
to
own
,
man
age
and
oper
ate
cock
pits.
Coo
pera
tive
capit
aliza
tion
779
is
enc
oura
ged.
(b)
Esta
blish
men
t of
cock
pit.
The
San
ggu
nian
g
Bay
an
shall
dete
rmin
e
the
num
ber
of
cock
pits
to
be
allo
wed
in
this
mun
icipa
lity.
(c)
Coc
kpitsize
and
con
stru
ction
.
Coc
kpits
780
shall
be
con
stru
cted
and
oper
ated
withi
n
the
appr
opri
ate
area
s as
pres
crib
ed
in
the
Zoni
ng
Law
or
ordi
nan
ce.
In
the
abs
enc
e of
suc
h
law
or
ordi
nan
ce,
the
Mun
icipa
l
May
or
shall
see
to it
that
no
781
cock
pits
are
con
stru
cted
withi
n or
near
exist
ing
resi
dent
ial
or
com
mer
cial
area
s,
hos
pital
s,
sch
ool
build
ings,
chur
che
s or
othe
r
publi
c
build
ings.
Own
ers,
less
ees,
or
oper
ator
s of
cock
pits
whic
h
are
now
in
782
exist
enc
e
and
do
not
conf
orm
to
this
requ
irem
ent
are
requ
ired
to
com
ply
with
thes
e
prov
ision
s
withi
n a
peri
od
to
be
spe
cifie
d by
the
Mun
icipa
l
May
or.
App
rova
l or
issu
anc
e of
build
ing
per
mits
for
783
the
con
stru
ction
of
cock
pits
shall
be
mad
e by
the
Mun
icipa
l
Engi
neer
in
acc
orda
nce
with
exist
ing
ordi
nan
ces,
laws
and
prac
tices
.
(d)
Only
duly
regi
ster
ed
and
licen
sed
pro
mot
ers,
refer
ees,
cas
hier
s,
784
bet
man
ager
s, pit
refer
ees,
bet
take
rs,
or
gaff
ers
shall
take
part
in all
kind
s of
cock
fight
s
held
in
this
Mun
icipa
lity.
No
oper
ator
or
own
er of
a
cock
pit
shall
emp
loy
or
allo
w to
parti
cipat
e in
a
cock
fight
any
of
the
785
abo
vemen
tion
ed
pers
onn
el
unle
ss
he
has
regi
ster
ed
and
paid
the
fee
here
in
requ
ired.
(e)
Upo
n
pay
men
t of
the
fees
here
in
imp
ose
d,
the
corr
esp
ondi
ng
May
or's
Per
mit
shall
be
issu
ed.
786
Sec
tion
3I.0
5.
App
lica
bilit
y
Cla
use.
The
prov
ision
of
PD
449,
othe
rwis
e
kno
wn
as
the
Coc
kfigh
ting
Law
of
197
4,
PD
180
2
(Cre
atin
g
the
Phili
ppin
e
Ga
mef
owl
Co
mmi
ssio
n),
and
suc
787
h
othe
r
perti
nent
laws
shall
appl
y to
all
matt
ers
rega
rdin
g
the
oper
atio
n of
cock
pits
and
the
holdi
ng
of
cock
fight
s in
this
Mun
icipa
lity.
Arti
cle
J.
Spe
cial
Per
mit
Fee
for
Coc
kfig
htin
g
Sec
tion
788
3J.0
1.
Defi
nitio
ns.
Whe
n
use
d in
this
Artic
le.
(a)
Coc
kfigh
ting
is
the
spor
t of
pittin
g or
eve
nly
mat
chin
g
gam
eco
cks
to
eng
age
in
an
actu
al
fight
whe
re
bets
on
eith
er
side
are
laid.
Coc
kfigh
789
ting
may
also
be
form
ed
as
"coc
kfigh
ting
derb
y;
pint
aka
si or
tupa
da,"
or
its
equi
vale
nt in
diffe
rent
Phili
ppin
e
local
ities.
(b)
Loc
al
Der
by is
an
invit
atio
nal
cock
fight
parti
cipat
ed
in by
gam
eco
cker
s or
cock
790
fighti
ng
"affi
cion
ado
s" of
the
Phili
ppin
es
with
"pot
mon
ey"
awa
rded
to
the
proc
laim
ed
winn
ing
entr
y.
(c)
Inter
nati
onal
Der
by
refer
s to
an
invit
atio
nal
cock
fight
parti
cipat
ed
in by
local
and
forei
gn
gam
eco
791
cker
s or
cock
fighti
ng
"affi
cion
ado
s"
with
"pot
mon
ey"
awa
rded
to
the
proc
laim
ed
winn
ing
entr
y.
Sec
tion
3J.0
2.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
the
follo
wing
fees
per
day
for
cock
fighti
ng:
792
(a)
S
p
e
c
i
a
l
C
o
c
k
f
i
g
h
t
s
(
P
i
n
t
a
k
a
s
i
)
(b)
1
,
0
0
0
.
0
0
S
p
e
c
i
a
l
793
D
e
r
b
y
A
s
s
e
s
s
m
e
n
t
2
,
0
0
0
.
0
0
(c)
P
r
o
m
o
t
e
r
s
o
f
T
w
o
C
o
c
k
D
794
e
r
b
y
1
,
0
0
0
.
0
0
T
h
r
e
e
C
o
c
k
D
e
r
b
y
2
,
0
0
0
.
0
0
F
o
u
r
-
795
C
o
c
k
D
e
r
b
y
4
,
0
0
0
.
0
0
F
i
v
e
C
o
c
k
D
e
r
b
y
5
,
0
0
0
.
796
0
0
Sec
tion
3J.0
3.
Excl
usio
ns.
Reg
ular
cock
fight
s
i.e.,
thos
e
held
duri
ng
Sun
day
s,
legal
holid
ays
and
local
fiest
as
and
inter
nati
onal
derb
ies
shall
be
excl
ude
d
from
the
pay
men
t of
fees
here
in
797
imp
ose
d.
Sec
tion
3J.0
4.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fees
here
in
imp
ose
d
shall
be
pay
able
to
the
Mun
icipa
l
Trea
sure
r
befo
re
the
spe
cial
cock
fight
s
and
derb
ies
can
be
798
lawf
ully
held
.
Sec
tion
3J.0
5.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
Hold
ing
of
cock
fight
s.
Exc
ept
as
prov
ided
in
this
Artic
le,
cock
fighti
ng
shall
be
allo
wed
in
this
mun
icipa
lity
only
in
licen
sed
799
cock
pits
duri
ng
Sun
day
s
and
legal
holid
ays
and
duri
ng
local
fiest
as
for
not
mor
e
than
thre
e (3)
day
s. It
may
also
be
held
duri
ng
mun
icipa
l.
Agri
cultu
ral,
com
mer
cial,
or
indu
strial
fairs
,
carn
ival,
or
exp
ositi
800
on
for a
simil
ar
peri
od
of
thre
e (3)
day
s
upo
n
reso
lutio
n of
the
San
ggu
nian
g
Bay
an.
No
cock
fighti
ng
on
the
occ
asio
n of
suc
h
affai
r,
carn
ival
or
exp
ositi
on
shall
be
allo
wed
withi
n
the
mon
th if
801
a
local
fiest
a or
for
mor
e
than
two
(2)
occ
asio
ns a
year
. No
cock
fighti
ng
shall
be
held
on
Dec
emb
er
30
(Riz
al
Day
),
Jun
e 12
(Phil
ippin
e
Inde
pen
den
ce
Day
),
Nov
emb
er
30
(Nati
onal
Her
oes
Day
),
802
Holy
Thur
sda
y,
Goo
d
Frid
ay,
Elec
tion
or
Ref
eren
dum
Day
and
duri
ng
Regi
strat
ion
Day
s for
suc
h
elect
ion
or
refer
end
um.
(b)
Coc
kfigh
ting
for
ente
rtain
men
t of
touri
sts
or
for
char
itabl
e
purp
ose
803
s.
Subj
ect
to
the
prec
edin
g
sub
secti
on
here
of,
the
holdi
ng
of
cock
fight
s
may
also
be
allo
wed
for
the
ente
rtain
men
t of
forei
gn
digni
tarie
s or
for
touri
sts,
or
for
retur
ning
Filipi
nos,
com
mon
ly
kno
wn
as
804
"Bali
kba
yan
s",
or
for
the
sup
port
of
nati
onal
fund
raisi
ng
cam
paig
ns
for
char
itabl
e
purp
ose
s as
may
be
auth
oriz
ed
upo
n
reso
lutio
n of
the
San
ggu
nian
g
Bay
an,
in
licen
sed
cock
pits
or in
play
grou
805
nds
or
park
s.
This
privil
ege
shall
be
exte
nde
d for
only
one
(1)
time
, for
a
peri
od
not
exc
eedi
ng
thre
e (3)
day
s,
withi
n a
year
.
(c)
Coc
kfigh
ting
offici
als.
Gaff
ers,
refer
ees,
bet
take
rs,
or
pro
mot
ers
806
shall
not
act
as
suc
h in
any
cock
fight
in
the
mun
icipa
lity
with
out
first
sec
urin
g a
licen
se
rene
wabl
e
ever
y
year
on
their
birth
mon
th
from
the
mun
icipa
lity
whe
re
suc
h
cock
fighti
ng is
held
.
Only
gaff
ers,
refer
807
ees,
bet
take
s, or
pro
mot
ers
licen
sed
by
the
mun
icipa
lity
shall
offici
ate
in all
kind
s of
cock
fighti
ng
auth
oriz
ed
here
in.
Sec
tion
3I.0
6.
App
lica
bilit
y
Cla
use.
The
prov
ision
of
PD
449,
othe
rwis
e
kno
wn
808
as
the
Coc
kfigh
ting
Law
of
197
4,
PD
180
2
(Cre
atin
g
the
Phili
ppin
e
Ga
mef
owl
Co
mmi
ssio
n),
and
suc
h
othe
r
perti
nent
laws
shall
appl
y to
all
matt
ers
rega
rdin
g
the
oper
atio
n of
cock
pits
and
the
809
holdi
ng
of
cock
fight
s in
this
Mun
icipa
lity.
Arti
cle
K.
Per
mit
Fee
on
Occ
upa
tion/
Calli
ng
Not
Req
uiri
ng
Gov
ern
men
t
Exa
min
atio
n
Sec
tion
3K.
01.
Imp
ositi
on
of
Fee
Ther
e
shall
be
810
colle
cted
as
ann
ual
fee
at
the
rate
pres
crib
ed
here
und
er
for
the
issu
anc
e of
May
or’s
Per
mit
to
ever
y
pers
on
who
shall
be
eng
age
d in
the
prac
tice
of
the
occ
upat
ion
or
calli
ng
not
requ
iring
gov
ern
811
men
t
exa
min
atio
n
with
the
mun
icipa
lity
as
follo
ws:
Occ
upa
tion
or
Calli
ng
Rat
e of
Fee/
Ann
um
(a) O
n
e
m
p
l
o
y
e
e
s
a
n
d
w
o
r
k
e
r
812
s
i
n
g
e
n
e
r
a
l
l
y
C
o
n
s
i
d
e
r
e
d
“
O
f
f
e
n
s
i
v
e
a
n
d
D
a
n
g
e
r
o
u
s
B
813
u
s
i
n
e
s
s
E
s
t
a
b
l
i
s
h
m
e
n
t
s
”
P
1
0
0
.
0
0
(b)
O
n
e
m
p
l
o
y
e
e
s
a
n
d
814
w
o
r
k
e
r
s
i
n
c
o
m
m
e
r
c
i
a
l
est
abl
ish
m
en
ts
wh
o
cat
er
or
att
en
d
to
th
e
dai
ly
ne
ed
s
of
th
e
inq
uiri
815
ng
or
pa
yin
g
pu
bli
c
10
0.
00
(c)
On
e
m
plo
ye
es
an
d
W
or
ke
rs
in
fo
od
or
ea
ter
y
esta
blish
men
t
100.
00
(d)
On
emp
loye
816
es
and
wor
kers
in
nigh
t or
nigh
t
and
day
esta
blish
men
t
100.
00
(e)
All
oc
cu
pa
tio
n
or
cal
lin
g
su
bje
ct
to
pe
rio
dic
insp
ectio
n,
surv
eilla
nce
and
/or
regu
latio
ns
817
by
the
Mun
icipa
l
May
or,
like
ani
mal
train
er,
aucti
one
er,
barb
er,
bart
end
er,
bea
utici
an,
bon
dsm
an,
boo
kke
eper
,
butc
her,
blac
ksmi
th,
carp
ente
r,
carv
er,
cha
mbe
rmai
d,
coo
k,
818
crimi
nolo
gist,
elect
ricia
n,
elect
roni
c
tech
nicia
n,
club/
floor
man
ager
.
Fore
nsic
elect
roni
c
exp
ert,
fortu
ne
telle
r,
hair
styli
st,
han
dwrit
ing
exp
ert,
hos
pital
atte
nda
nt,
lifeg
uard
,
mag
ician
,
mak
819
e-up
artis
t,
man
icuri
st,
mas
onry
wor
ker,
mas
seur
atte
nda
nt
mec
hani
c,
certi
fied
“hilo
t”,
pain
ter,
mus
ician
,
piani
st,
phot
ogra
pher
(itin
eran
t),
prof
essi
onal
box
er,
priv
ate
balli
stic
exp
ert,
rig
820
driv
er
(coc
hero
),
taxi,
dan
cer,
stag
eperf
orm
er
sale
sgirl,
scul
ptor,
wait
er or
waitr
ess
and
weld
er
100.
00
Sec
tion
3K.
02.
Exe
mpt
ion
- All
prof
essi
onal
s
who
are
subj
ect
to
the
Pro
vinci
al
Tax
821
imp
ositi
on
purs
uant
to
Sect
ion
139
of
the
Loc
al
Gov
ern
men
t
Cod
e;
and
gov
ern
men
t
emp
loye
es
are
exe
mpt
ed
from
pay
men
t of
this
fee.
Sec
tion
3K.
03.
Per
son
Gov
ern
edThe
follo
wing
wor
822
kers
or
emp
loye
es
whe
ther
wor
king
on
tem
pora
ry or
per
man
ent
basi
s,
shall
sec
ure
the
indiv
idual
May
or’s
Per
mit
pres
crib
ed
here
with;
(a)
Emp
loye
es
or
wor
kers
in
gen
erall
y
con
side
red
offe
nsiv
823
e
and
dan
gero
us
busi
nes
s
esta
blish
men
t
suc
h as
but
not
limit
ed
to
the
follo
wing
:
(1) E
m
p
l
o
y
e
e
s
o
r
w
o
r
k
e
r
s
i
n
i
n
d
u
824
s
t
r
i
a
l
o
r
m
a
n
u
f
a
c
t
u
r
i
n
g
e
s
t
a
b
l
i
s
h
m
e
n
t
s
u
c
h
a
s
:
A
e
r
a
825
t
e
d
w
a
t
e
r
a
n
d
s
o
f
t
d
r
i
n
k
f
a
c
t
o
r
i
e
s
;
a
i
r
r
i
f
l
e
a
n
d
p
826
e
l
l
e
t
s
m
a
n
u
f
a
c
t
u
r
i
n
g
;
b
a
t
t
e
r
y
c
h
a
r
g
i
n
g
s
h
o
p
s
,
b
l
a
c
k
827
s
m
i
t
h
;
b
r
e
w
e
r
i
e
s
;
c
a
n
d
y
a
n
d
c
o
n
f
e
c
t
i
o
n
e
r
y
f
a
c
t
o
r
i
e
s
828
;
c
a
n
n
i
n
g
f
a
c
t
o
r
i
e
s
;
c
o
f
f
e
e
c
o
c
o
a
a
n
d
t
e
a
f
a
c
t
o
r
i
e
s
829
;
c
o
s
m
e
t
i
c
s
a
n
d
t
o
i
l
e
t
r
i
e
s
f
a
c
t
o
r
i
e
s
;
c
i
g
a
r
a
n
d
c
i
g
830
a
r
e
t
t
e
f
a
c
t
o
r
i
e
s
;
c
o
n
s
t
r
u
c
t
i
o
n
a
n
d
/
o
r
r
e
p
a
i
r
s
h
o
p
831
s
o
f
m
o
t
o
r
v
e
h
i
c
l
e
s
;
c
a
r
p
e
n
t
r
y
s
h
o
p
;
d
r
u
g
m
a
n
u
f
a
c
t
u
832
r
i
n
g
;
d
i
s
t
i
l
l
e
r
s
,
e
d
i
b
l
e
o
i
l
o
r
l
a
r
d
f
a
c
t
o
r
i
e
s
;
e
l
e
833
c
t
r
i
c
b
u
l
b
s
o
r
n
e
o
n
l
i
g
h
t
s
f
a
c
t
o
r
i
e
s
;
e
l
e
c
t
r
i
c
p
l
a
n
834
t
,
e
l
e
c
t
r
o
n
i
c
s
m
a
n
u
f
a
c
t
u
r
i
n
g
;
o
x
i
d
i
z
i
n
g
p
l
a
n
t
s
;
f
o
o
835
d
a
n
d
f
l
o
u
r
m
i
l
l
s
;
f
i
s
h
c
u
r
i
n
g
a
n
d
d
r
y
i
n
g
s
h
o
p
s
;
f
o
836
o
t
w
e
a
r
f
a
c
t
o
r
i
e
s
,
f
o
u
n
d
r
y
s
h
o
p
s
;
f
u
r
n
i
t
u
r
e
m
a
n
u
f
a
c
t
837
u
r
i
n
g
;
g
a
r
m
e
n
t
s
m
a
n
u
f
a
c
t
u
r
i
n
g
,
g
e
n
e
r
a
l
b
u
i
l
d
i
n
g
a
n
d
838
o
t
h
e
r
c
o
n
s
t
r
u
c
t
i
o
n
j
o
b
s
d
u
r
i
n
g
t
h
e
p
e
r
i
o
d
o
f
c
o
n
s
t
839
r
u
c
t
i
o
n
;
g
l
a
s
s
a
n
d
g
l
a
s
s
w
a
r
e
f
a
c
t
o
r
i
e
s
;
h
a
n
d
i
c
r
a
f
t
840
m
a
n
u
f
a
c
t
u
r
i
n
g
;
h
o
l
l
o
w
b
l
o
c
k
a
n
d
t
i
l
e
f
a
c
t
o
r
i
e
s
;
I
c
e
841
p
l
a
n
t
s
;
m
i
l
k
,
i
c
e
c
r
e
a
m
a
n
d
o
t
h
e
r
a
l
l
i
e
d
p
r
o
d
u
c
t
s
842
f
a
c
t
o
r
i
e
s
;
m
e
t
a
l
c
l
o
s
u
r
e
m
a
n
u
f
a
c
t
u
r
i
n
g
;
i
r
o
n
s
t
e
e
l
843
p
l
a
n
t
s
;
l
e
a
t
h
e
r
a
n
d
l
e
a
t
h
e
r
e
t
t
e
f
a
c
t
o
r
i
e
s
;
m
a
c
h
i
n
e
844
s
h
o
p
s
,
m
a
t
c
h
f
a
c
t
o
r
i
e
s
,
p
a
i
n
t
s
a
n
d
a
l
l
i
e
d
p
r
o
d
u
c
t
s
845
m
a
n
u
f
a
c
t
u
r
i
n
g
;
p
l
a
s
t
i
c
p
r
o
d
u
c
t
s
f
a
c
t
o
r
i
e
s
,
p
e
r
f
u
m
e
846
f
a
c
t
o
r
i
e
s
;
p
l
a
t
i
n
g
e
s
t
a
b
l
i
s
h
m
e
n
t
;
p
h
a
r
m
a
c
e
u
t
i
c
a
l
l
a
847
b
o
r
a
t
o
r
i
e
s
,
r
e
p
a
i
r
s
h
o
p
s
o
f
w
h
a
t
e
v
e
r
k
i
n
d
a
n
d
n
a
t
u
r
848
e
;
r
o
p
e
a
n
d
t
w
i
n
e
f
a
c
t
o
r
i
e
s
;
s
a
s
h
f
a
c
t
o
r
i
e
s
;
s
m
e
l
t
i
849
n
g
p
l
a
n
t
s
;
t
a
n
n
e
r
i
e
s
;
t
e
x
t
i
l
e
a
n
d
k
n
i
t
t
i
n
g
m
i
l
l
s
;
u
850
p
h
o
l
s
t
e
r
y
s
h
o
p
s
;
v
u
l
c
a
n
i
z
i
n
g
s
h
o
p
s
a
n
d
w
e
l
d
i
n
g
s
h
o
p
851
s
.
(2) E
m
p
l
o
y
e
e
s
a
n
d
w
o
r
k
e
r
s
i
n
c
o
m
m
e
r
c
i
a
l
e
s
t
a
b
l
i
s
h
m
e
n
852
t
s
c
i
n
e
m
a
t
o
g
r
a
p
h
y
f
i
l
m
s
t
o
r
a
g
e
;
c
o
l
d
s
t
o
r
a
g
e
’
s
o
r
r
853
e
f
r
i
g
e
r
a
t
i
n
g
p
l
a
n
t
s
;
d
e
l
i
v
e
r
y
a
n
d
m
e
s
s
e
n
g
e
r
i
a
l
s
e
r
v
854
i
c
e
s
;
e
l
e
v
a
t
o
r
a
n
d
e
s
c
a
l
a
t
o
r
s
e
r
v
i
c
e
s
;
f
u
n
e
r
a
l
p
a
r
l
855
o
r
s
;
j
a
n
i
t
o
r
i
a
l
s
e
r
v
i
c
e
s
;
j
u
n
k
s
s
h
o
p
;
h
a
r
d
w
a
r
e
s
;
p
e
856
s
t
c
o
n
t
r
o
l
s
e
r
v
i
c
e
s
;
p
r
i
n
t
i
n
g
a
n
d
p
u
b
l
i
s
h
i
n
g
h
o
u
s
e
s
857
;
s
e
r
v
i
c
e
s
t
a
t
i
o
n
;
s
l
a
u
g
h
t
e
r
h
o
u
s
e
s
;
t
e
x
t
i
l
e
s
t
o
r
e
858
s
;
w
a
r
e
h
o
u
s
e
s
;
a
n
d
p
a
r
k
i
n
g
l
o
t
s
.
(3) E
m
p
l
o
y
e
e
s
a
n
d
w
o
r
k
859
e
r
s
o
n
o
t
h
e
r
i
n
d
u
s
t
r
i
a
l
a
n
d
m
a
n
u
f
a
c
t
u
r
i
n
g
f
i
r
m
s
o
r
860
c
o
m
m
e
r
c
i
a
l
e
s
t
a
b
l
i
s
h
m
e
n
t
s
w
h
o
a
r
e
n
o
r
m
a
l
l
y
e
x
p
o
s
e
d
861
t
o
e
x
c
e
s
s
i
v
e
h
e
a
t
,
l
i
g
h
t
,
n
o
i
s
e
,
c
o
l
d
a
n
d
o
t
h
e
r
e
n
v
862
i
r
o
n
m
e
n
t
a
l
f
a
c
t
o
r
s
w
h
i
c
h
e
n
d
a
n
g
e
r
t
h
e
i
r
p
h
y
s
i
c
a
l
a
n
863
d
h
e
a
l
t
h
w
e
l
l
b
e
i
n
g
.
(b)
Em
plo
yee
s
an
d
wor
ker
s in
co
m
me
rcia
l
est
abli
sh
me
nt
wh
o
ge
ner
ally
ent
er
or
att
en
864
d
to
the
dail
y
ne
eds
of
the
ge
ner
al
pu
blic
suc
h
as
but
not
limi
ted
to
the
foll
owi
ng:
Em
plo
yee
s
an
d
wor
ker
s in
dru
gst
ore
s;
de
par
tm
ent
sto
res
;
gro
ceri
es
sup
er
865
ma
rke
ts;
be
aut
y
sal
oo
ns;
tail
or
sho
ps;
dre
ss
sho
p;
ba
nk
tell
er;
rec
epti
oni
st,
rec
eivi
ng
cler
k in
pay
ing
outl
ets
of
pu
blic
utili
ties
cor
por
atio
n,
exc
ept
tra
nsp
ort
atio
n
co
866
mp
ani
es;
an
d
oth
er
co
m
me
rcia
l
est
abli
sh
me
nt
wh
ose
em
plo
yee
s
an
d
wor
ker
s
att
en
d
to
the
dail
y
ne
eds
of
the
inq
uiri
ng
o
pay
ing
pu
blic
.
(c)
867
Emp
loye
es
and
wor
kers
in
food
or
eate
ry
esta
blish
men
ts
suc
h as
but
not
limit
ed
to
the
follo
wing
:
(1) E
m
p
l
o
y
e
e
s
a
n
d
w
o
r
k
e
r
s
i
n
868
c
a
n
t
e
e
n
,
c
a
r
i
n
d
e
r
i
a
,
c
a
t
e
r
i
n
g
s
e
r
v
i
c
e
s
,
b
a
k
e
r
i
e
s
,
869
i
c
e
c
r
e
a
m
o
r
i
c
e
m
i
l
k
f
a
c
t
o
r
i
e
s
,
r
e
f
r
e
s
h
m
e
n
t
p
a
r
l
o
r
870
,
r
e
s
t
a
u
r
a
n
t
s
,
s
a
r
i
s
a
r
i
s
t
o
r
e
s
,
a
n
d
s
o
d
a
f
o
u
n
t
a
i
n
s
871
;
(2) S
t
a
l
l
h
o
l
d
e
r
s
,
e
m
p
l
o
y
e
e
s
a
n
d
w
o
r
k
e
r
s
i
n
p
u
b
l
i
c
m
a
r
872
k
e
t
s
;
(3) P
e
d
d
l
e
r
s
o
f
c
o
o
k
o
r
u
n
c
o
o
k
e
d
f
o
o
d
s
;
(4) A
l
l
o
t
h
e
r
f
873
o
o
d
p
e
d
d
l
e
r
s
,
i
n
c
l
u
d
i
n
g
p
e
d
d
l
e
r
s
o
f
s
e
a
s
o
n
a
l
m
e
r
c
h
a
874
n
d
i
s
e
.
(d)
Emp
loye
es
or
wor
kers
in
nigh
t or
nigh
t
and
day
esta
blish
men
ts
suc
h as
but
not
limit
ed
to
the
follo
wing
:
Wor
kers
or
emp
loye
es in
bars
;
boxi
ng
stadi
um;
875
bowl
ing
alley
s;
billia
rds
and
pool
halls
;
cine
ma
hou
ses;
cab
aret
s
and
dan
ce
halls
;
cock
tail
loun
ges;
circu
ses;
carn
ivals
and
the
like;
day
club
s
and
nigh
t
club
s;
golf
club
s;
mas
sag
e
clini
cs,
sau
na
876
bath
s or
simil
ar
esta
blish
men
t;
hote
ls;
mot
els;
hors
e
raci
ng
club
s;
pelo
ta
cour
ts;
polo
club
s;
priv
ate
dete
ctive
or
watc
hma
n
sec
urity
age
ncie
s;
sup
per
club
s
and
all
othe
r
busi
nes
s
esta
blish
877
men
t
who
se
busi
nes
s
activ
ities
are
perf
orm
ed
and
con
sum
ed
duri
ng
nigh
t
time
.
In
cas
es
of
nigh
t
and
day
club
s,
nigh
t
club
s,
day
club
s,
cock
tail
loun
ges,
bars
,
cab
aret
878
s,
sau
na
bath
hou
ses
and
othe
r
simil
ar
plac
es
of
amu
sem
ents
,
they
shall
und
er
no
circu
mst
anc
es
allo
w
host
ess
es,
waitr
ess,
wait
ers,
ente
rtain
ers,
or
hos
pitali
ty
girl
belo
w
18
year
s of
age
to
879
wor
k as
suc
h.
For
thos
e
who
shall
sec
ure
the
Indiv
idual
May
or’s
Per
mit
on
their
18th
birth
year
,
they
shall
pres
ent
their
resp
ectiv
e
bapt
ism
al or
birth
certi
ficat
e
duly
issu
ed
by
the
local
civil
regi
strar
con
cern
ed.
880
(e)
All
othe
r
emp
loye
es
and
pers
ons
who
exer
cise
their
prof
essi
on,
occ
upat
ion
or
calli
ng
withi
n
the
juris
dicti
on
limit
s of
the
Mun
icipa
lity
asid
e
from
thos
e
alre
ady
spe
cific
ally
men
tion
ed
in
881
Sect
ion
P.02
.
Sec
tion
3J.0
4.
Time and Manner of Payment.
occ
upat
ion
or
calli
ng
eng
age
d in.
Emp
loye
r
shall
adv
anc
e
the
fees
to
the
Mun
icipa
lity
for
its
emp
loye
es.
Sec
tion
3J.0
5.
Surcharge for Late Payment.
The fees prescribed in this Article shall be paid to the Municipa
Failure to pay the fee prescribed in this Article within the time prescrib
In
cas
e of
cha
nge
of
882
own
ersh
ip of
the
busi
nes
s as
well
as
the
loca
tion
ther
eof
from
mun
icip
ality
to
anot
her,
it
shal
l be
the
duty
of
the
new
own
er,
age
nt or
man
ager
of
suc
h
busi
nes
s to
sec
ure
a
new
per
mit
as
requ
ired
in
883
this
Artic
le
and
pay
the
corr
esp
ondi
ng
per
mit
fee
as
thou
gh it
wer
e
new
busi
nes
s.
Newly hired workers and / or employees shall secure their individual Mayor’s Permit from the mo
The
indi
vidu
al
May
or’s
Per
mit
so
sec
ured
shal
l be
rene
wed
duri
ng
the
resp
ecti
ve
birth
mon
th of
the
884
per
mitt
ee
next
follo
win
g
cale
ndar
.
Sec
tion
3K.
06.
Ad
min
istr
ativ
e
Pro
visi
ons
.
(a)
T
h
e
M
u
n
i
c
i
p
a
l
T
r
e
a
s
u
r
e
r
s
885
h
a
l
l
k
e
e
p
a
r
e
c
o
r
d
o
f
p
e
r
s
o
n
s
e
n
g
a
g
e
d
i
n
o
c
c
u
p
a
t
i
o
n
886
a
n
d
/
o
r
c
a
l
l
i
n
g
n
o
t
r
e
q
u
i
r
i
n
g
g
o
v
e
r
n
m
e
n
t
e
x
a
m
i
n
a
t
i
887
o
n
a
n
d
t
h
e
c
o
r
r
e
s
p
o
n
d
i
n
g
p
a
y
m
e
n
t
o
f
f
e
e
s
r
e
q
u
i
r
e
d
a
888
n
d
t
h
e
i
r
p
e
r
s
o
n
a
l
d
a
t
a
f
o
r
r
e
f
e
r
e
n
c
e
p
u
r
p
o
s
e
s
.
(b)
P
e
r
s
889
o
n
s
e
n
g
a
g
e
d
i
n
t
h
e
a
b
o
v
e
m
e
n
t
i
o
n
e
d
o
c
c
u
p
a
t
i
o
n
o
r
c
a
890
l
l
i
n
g
w
i
t
h
v
a
l
i
d
M
a
y
o
r
’
s
P
e
r
m
i
t
s
h
a
l
l
b
e
r
e
q
u
i
r
e
d
t
891
o
s
u
r
r
e
n
d
e
r
s
u
c
h
p
e
r
m
i
t
a
n
d
c
o
r
r
e
s
p
o
n
d
i
n
g
O
f
f
i
c
i
a
l
892
R
e
c
e
i
p
t
f
o
r
t
h
e
p
a
y
m
e
n
t
o
f
f
e
e
s
t
o
t
h
e
M
u
n
i
c
i
p
a
l
T
r
893
e
a
s
u
r
e
r
a
n
d
t
o
t
h
e
M
u
n
i
c
i
p
a
l
M
a
y
o
r
,
r
e
s
p
e
c
t
i
v
e
l
y
,
f
894
o
r
c
a
n
c
e
l
l
a
t
i
o
n
u
p
o
n
r
e
t
i
r
e
m
e
n
t
o
r
c
e
s
s
a
t
i
o
n
o
f
t
h
e
895
p
r
a
c
t
i
c
e
o
f
t
h
e
s
a
i
d
o
c
c
u
p
a
t
i
o
n
o
r
c
a
l
l
i
n
g
’
.
Arti
cle
L.
Reg
istra
896
tion
and
Tra
nsfe
r
Fee
s on
Lar
ge
Catt
le
Sec
tion
3L.0
1.
Defi
nitio
n.
For
purp
ose
s of
this
Artic
le,
"larg
e
cattl
e"
inclu
des
a
twoyear
old
hors
e,
mul
e
ass,
cara
bao,
cow
or
othe
r
dom
estic
ated
me
897
mbe
r of
the
bovi
ne
famil
y.
Sec
tion
3L.0
2.
Imp
ositi
on
of
Fee.
The
own
er of
a
larg
e
cattl
e is
here
by
requ
ired
to
regi
ster
said
cattl
e
with
the
Mun
icipa
l
Trea
sure
r for
whic
h a
certi
ficat
e of
own
ersh
898
ip
shall
be
issu
ed
to
the
own
er
upo
n
pay
men
t of
a
regi
strat
ion
fee
as
follo
ws:
Amo
unt
of
Fee
(a)
For Certificate of Ownership
P 200.00
(b)
For
Certi
ficat
e of
Tran
sfer
899
200.
00
(c)
For Registration of Private Brand
250.00
(
d
)
A
d
d
i
t
i
o
n
a
l
f
e
e
s
:
1
)
B
r
a
n
d
i
n
g
f
e
e
p
e
r
h
e
a
d
900
a
)
W
i
t
h
i
n
m
u
n
i
c
i
p
a
l
c
o
m
p
o
u
n
d
1
0
0
.
0
0
b
)
O
u
t
s
i
d
e
m
u
n
901
i
c
i
p
a
l
c
o
m
p
o
u
n
d
2
0
0
.
0
0
c
)
L
i
v
e
s
t
o
c
k
D
e
v
e
l
o
p
m
e
n
t
F
u
n
902
d
1
0
.
0
0
The
tran
sfer
fee
shall
be
colle
cted
only
onc
e if
a
larg
e
cattl
e is
tran
sferr
ed
mor
e
than
onc
e in
a
day.
Sec
tion
3L.0
3.
Tim
e
and
Man
ner
of
Pay
men
t.
903
The
regi
strat
ion
fee
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
upo
n
regi
strat
ion
or
tran
sfer
of
own
ersh
ip of
the
larg
e
cattl
e.
Sec
tion
3L.0
4.
Ad
mini
stra
tive
Pro
visi
ons.
(b)
arge
cattl
e
L
904
shall
be
regi
ster
ed
with
the
Mun
icipa
l
Trea
sure
r
upo
n
reac
hing
the
age
of
two
(2)
year
s.
(b)
The
own
ersh
ip of
a
larg
e
cattl
e or
its
sale
or
tran
sfer
of
own
ersh
ip to
anot
her
pers
on
shall
be
905
regi
ster
ed
with
the
Mun
icipa
l
Trea
sure
r.
All
bran
ded
and
cou
nterbran
ded
larg
e
cattl
e
pres
ente
d to
the
Mun
icipa
l
Trea
sure
r
shall
be
regi
ster
ed
in a
boo
k
sho
wing
amo
ng
othe
rs,
the
nam
e
and
906
resi
den
ce
of
the
own
er,
the
con
side
ratio
n or
purc
has
e
pric
e of
the
ani
mal
in
cas
es
of
sale
or
tran
sfer,
and
the
clas
s,
colo
r,
sex,
bran
ds
and
othe
r
iden
tifica
tion
mar
ks of
the
cattl
e.
The
se
data
907
shall
also
be
stat
ed
in
the
certi
ficat
e of
own
ersh
ip
issu
ed
to
the
own
er of
the
larg
e
cattl
e.
(c)
The
tran
sfer
of
the
larg
e
cattl
e,
rega
rdle
ss of
its
age,
shall
be
ente
red
in
the
regi
stry
boo
k
908
setti
ng
forth
,
amo
ng
othe
rs,
the
nam
es
and
the
resi
den
ce
of
the
own
ers
and
the
purc
has
er;
the
con
side
ratio
n or
purc
has
e
pric
e of
the
ani
mal
for
sale
or
tran
sfer,
clas
s,
sex,
bran
ds
and
othe
r
909
iden
tifyin
g
mar
ks of
the
ani
mal
s;
and
a
refer
enc
e by
num
ber
to
the
origi
nal
certi
ficat
e of
own
ersh
ip
with
the
nam
e of
the
mun
icipa
lity
issu
ed
to it.
No
entri
es
of
tran
sfer
shall
be
mad
e or
certi
ficat
e of
tran
910
sfer
shall
be
issu
ed
by
the
Mun
icipa
l
Trea
sure
r
exc
ept
upo
n
the
prod
uctio
n of
the
origi
nal
certi
ficat
e of
own
ersh
ip
and
certi
ficat
es
of
tran
sfer
and
suc
h
othe
r
doc
ume
nts
that
sho
w
title
to
the
911
own
er.
Sec
tion
3L.0
5.
App
lica
bilit
y
Cla
use.
All
othe
r
matt
ers
relat
ing
to
the
regi
strat
ion
of
larg
e
cattl
e
shall
be
gov
erne
d by
the
perti
nent
prov
ision
s of
the
Revi
sed
Adm
inistr
ative
Cod
e
912
and
othe
r
appli
cabl
e
laws
,
ordi
nan
ces
and
rule
s
and
regu
latio
ns.
Arti
c
l
e
M
.
F
e
e
s
o
n
I
m
p
o
u
n
d
i
n
g
o
f
A
s
913
t
r
a
y
A
n
i
m
a
l
s
Sec
tion
3M.
01.
Defi
nitio
ns.
Whe
n
use
d in
this
Artic
le.
(a)
A
s
t
r
a
y
A
n
i
m
a
l
m
e
a
n
s
a
n
914
a
n
i
m
a
l
w
h
i
c
h
i
s
s
e
t
l
o
o
s
e
u
n
r
e
s
t
r
a
i
n
e
d
,
a
n
d
n
o
t
u
n
915
d
e
r
t
h
e
c
o
m
p
l
e
t
e
c
o
n
t
r
o
l
o
f
i
t
s
o
w
n
e
r
,
o
r
t
h
e
c
h
a
r
g
916
e
o
r
i
n
p
o
s
s
e
s
s
i
o
n
t
h
e
r
e
o
f
,
f
o
u
n
d
r
o
a
m
i
n
g
a
t
l
a
r
g
e
917
i
n
p
u
b
l
i
c
o
r
p
r
i
v
a
t
e
p
l
a
c
e
s
w
h
e
t
h
e
r
f
e
t
t
e
r
e
d
o
r
n
o
t
918
.
(b)
Publ
ic
Plac
e
inclu
des
nati
onal
,
prov
incia
l,
mun
icipa
l, or
bara
nga
y
stre
ets,
park
s,
plaz
as,
and
suc
h
othe
r
plac
es
ope
n to
the
publi
c.
(c)
Priv
ate
Plac
e
inclu
des
priv
ately
919
own
ed
stre
ets
or
yard
s,
rice
field
s or
farm
land
s, or
lots
own
ed
by
an
indiv
idual
othe
r
than
the
own
er of
the
ani
mal.
(d)
Larg
e
Cattl
e
inclu
des
hors
es,
mul
es,
ass
es,
cara
bao
s,
cow
s,
and
920
othe
r
dom
estic
me
mbe
rs of
the
bovi
ne
famil
y.
Sec
tion
3M.
02.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
imp
ose
d
the
follo
wing
fees
for
eac
h
day
or
fract
ion
ther
eof
on
eac
h
hea
d of
astr
ay
921
ani
mal
foun
d
runn
ing
or
roa
min
g at
larg
e, or
fette
red
in
publi
c or
priv
ate
plac
es:
Amo
unt
of
Fee
(a)
Larg
e
Cattl
e
PhP
300.
00
922
(b)
All
othe
r
ani
mal
s
100.
00
Sec
tion
3M.
03.
Tim
e of
Pay
men
t.
The
imp
oun
ding
fee
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
prior
to
the
rele
ase
of
the
imp
923
oun
ded
ani
mal
to its
own
er.
Sec
tion
3M.
04.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
For
purp
ose
s of
this
Artic
le,
the
Bar
ang
ay
Tan
ods
of
the
Mun
icipa
lity
are
here
by
auth
oriz
ed
to
appr
ehe
924
nd
and
imp
oun
d
astr
ay
ani
mal
s in
the
mun
icipa
l
corr
al or
a
plac
e
duly
desi
gnat
ed
for
suc
h
purp
ose.
He
shall
also
cau
se
the
posti
ng
of
notic
e of
the
imp
oun
ded
astr
ay
ani
mal
in
the
Mun
icipa
925
l
Hall
for
10
con
sec
utive
day
s,
start
ing
one
day
after
the
ani
mal
is
imp
oun
ded,
withi
n
whic
h
the
own
er is
requ
ired
to
clai
m
and
esta
blish
own
ersh
ip of
the
imp
oun
ded
ani
mal.
The
Mun
icipa
l
May
or
926
and
Mun
icipa
l
Trea
sure
r
shall
be
infor
med
of
the
imp
oun
ding
.
(b)
Imp
oun
ded
ani
mal
s
not
clai
med
withi
n
twe
nty
(20)
day
s
after
the
date
of
imp
oun
ding
shall
be
sold
at
publi
c
aucti
on
927
und
er
the
follo
wing
proc
edur
es:
1.
The Municipal Treasurer shall post notice for fifteen (15) days in places including the mai
M
u
n
i
c
i
p
a
l
M
a
y
o
r
.
2.
The owner may stop the sale by paying at any time before or during the auction sale, the im
3.
The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement a
4.
In case the impounded animal is not disposed of within the seven (7) days from the date of
Sec
tion
3L.0
5
Pen
alty.
Own
ers
who
se
ani
mal
s
are
cau
ght
928
astr
ay
and
incu
rring
dam
age
s to
plan
ts
and
prop
ertie
s
shall
pay
the
follo
wing
fines
:
(
a
)
F
i
r
s
t
o
f
f
e
n
s
e
P
1
0
0
p
929
e
r
(b)
(c)
Second offense
For the third offense and each
subsequent offense
d
a
y
200 per day
300 per day
In
addi
tion
to
the
fine,
the
own
ers
shall
pay
the
amo
unt
of
dam
age
incu
rred,
if
any,
to
the
prop
erty
own
er.
Arti
cle
N.
Per
mit
Fee
for
Agri
cult
ural
Mac
hine
930
ry
and
Oth
er
Hea
vy
Equ
ipm
ent
Sec
tion
3N.
01.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
an
ann
ual
per
mit
fee
at
the
follo
wing
rate
s for
eac
h
agri
cultu
ral
mac
hine
ry or
hea
vy
equi
pme
931
nt
from
nonresi
dent
oper
ator
s of
said
mac
hine
ry,
renti
ng
out
said
equi
pme
nt in
this
mun
icipa
lity.
Rat
e of
Fee
Per
Ann
um
a.
Han
dtra
ctor
s
PhP
932
1,00
0.00
b.
Ligh
t
Trac
tors
500.
00
c.
Hea
vy
Trac
tors
1,00
0.00
d.
Bull
doz
er
1,00
0.00
e.
933
Fork
lift
1,00
0.00
f.
Hea
vy
Gra
ders
1,00
0.00
g.
Ligh
t
Gra
ders
500.
00
h.
934
Mec
hani
zed
Thr
esh
ers
200.
00
i.
Man
ual
Thr
esh
ers
150.
00
j.
Car
go
Truc
k
500.
00
k.
D
u
m
p
T
r
935
u
c
k
l.
1
,
0
0
0
.
0
0
R
o
a
d
R
o
l
l
e
r
s
m.
5
0
0
.
0
0
P
a
y
l
o
a
d
e
r
936
n.
o.
1
,
0
0
0
.
0
0
P
r
i
m
e
m
o
v
e
r
s
/
F
l
a
t
b
e
d
s
1
,
0
0
0
.
0
0
B
a
c
k
h
o
e
937
p.
q.
1
,
0
0
0
.
0
0
R
o
c
k
c
r
u
s
h
e
r
1
,
0
0
0
.
0
0
B
a
t
c
h
i
n
g
P
l
a
n
t
938
r.
5
0
0
.
0
0
T
r
a
n
s
i
t
/
M
i
x
e
r
T
r
u
c
k
s.
1
,
0
0
0
.
0
0
C
r
a
n
e
939
t.
u.
1
,
0
0
0
.
0
0
c
o
m
p
a
c
t
o
r
2
0
0
.
0
0
W
e
l
d
e
r
5
0
.
0
0
u.
Oth
er
agri
cult
ural
mac
hine
ry or
hea
vy
940
equi
pme
nt
not
enu
mer
ated
abo
ve
1,00
0.00
Sec
tion
3N.
02.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fee
imp
ose
d
here
in
shall
be
pay
able
prior
to
the
rent
al of
the
equi
pme
nt
upo
941
n
appli
catio
n for
a
May
or's
per
mit.
Sec
tion
3N.
03
.
Ad
mini
stra
tive
Pro
visi
ons.
The
Mun
icipa
l
Trea
sure
r
shall
kee
p a
regi
stry
of all
hea
vy
equi
pme
nt
and
agri
cultu
ral
mac
hine
ry
whic
h
shall
942
inclu
de
the
mak
e
and
bran
d of
the
hea
vy
equi
pme
nt
and
agri
cultu
ral
mac
hine
ry
and
nam
e
and
addr
ess
of
the
own
er.
Arti
cle
O.
Per
mit
and
Ins
pec
tion
Fee
on
Mac
hin
erie
s
and
Eng
ines
943
Sec
tion
3O.
01.
Imp
osit
ion
of
Fee.
The
re
shal
l be
imp
ose
d an
ann
ual
insp
ecti
on
fee
on
inter
nal
com
bust
ion
engi
nes
gen
erat
ors
and
othe
r
mac
hine
s in
acc
orda
nce
with
the
follo
win
g
sch
edul
es:
944
(a) I
n
t
e
r
n
a
l
c
o
m
b
u
s
t
i
b
l
e
e
n
g
i
n
e
s
:
1
1
.
5
H
P
a
n
d
b
e
l
o
w
b
u
t
945
n
o
t
l
o
w
e
r
t
h
a
n
3
H
P
4
0
.
0
0
3
.
1
0
H
P
a
n
d
b
e
l
o
w
b
u
t
946
n
o
t
l
o
w
e
r
t
h
a
n
5
H
P
6
0
.
0
0
4
.
1
4
H
P
a
n
d
b
e
l
o
w
b
u
t
947
n
o
t
l
o
w
e
r
t
h
a
n
1
0
H
P
8
0
.
0
0
5
.
A
b
o
v
e
1
5
H
P
1
0
0
.
0
0
948
(b)
Oth
er
stati
oner
y
engi
nes
or
mac
hine
s:
1. 5
HP
and
belo
w
but
not
low
er
than
3
HP
30.0
0
3.
10
HP
and
belo
w
but
not
low
er
than
5
HP
40.0
0
949
4.
14
HP
and
belo
w
but
not
low
er
than
10
HP
50.0
0
5.
Abo
ve
14
HP
60.0
0
(c)
Elec
trica
l
gen
erat
ors
and
othe
r
mac
hine
prop
elle
d by
elec
tric
mot
ors
950
will
be
levi
ed
the
sam
e
rate
s
foun
d in
sub
sect
ion
(1).
Sec
tion
3O.
02.
Tim
e of
Pay
me
nt.
The
ann
ual
fee
imp
ose
d in
this
Artic
le
shal
l be
paid
to
the
Mun
icip
al
Tre
asur
er
upo
n
appl
icati
951
on
of
the
Per
mit
with
the
May
or
but
not
later
than
fifte
en
(15)
day
s
after
the
actu
al
insp
ecti
on
by
pers
on
auth
oriz
ed
in
writi
ng
by
the
May
or.
The
reaft
er,
the
fee
shal
l be
paid
withi
n
twe
nty
(20)
952
day
s of
Jan
uary
, or
of
ever
y
quar
ter
as
the
cas
e
may
be.
Sec
tion
3O.
03.
Ad
min
istr
ativ
e
Pro
visi
on.
No
engi
ne
or
mac
hine
men
tion
ed
abo
ve
shal
l be
inst
alle
d or
oper
ated
withi
n
the
953
limit
s of
this
mun
icip
ality
,
with
out
the
per
mit
of
the
Mun
icip
al
May
or
and
the
pay
men
t of
the
insp
ecti
on
fee
pres
crib
ed
in
this
Artic
le
Arti
cle
P.
Per
mit
fee
for
the
Stor
age
of
Fla
mm
able
954
and
Co
mb
usti
ble
Mat
erial
s
Sec
tion
3Q.
01.
Im
posi
tion
of
Fee.
Ther
e
shall
be
colle
cted
an
ann
ual
per
mit
fee
for
the
stor
age
of
com
bust
ible
mat
erial
s at
the
rate
s as
follo
ws:
a.
S
t
o
955
r
a
g
e
o
f
g
a
s
o
l
i
n
e
,
d
i
e
s
e
l
,
f
u
e
l
,
k
e
r
o
s
e
n
e
a
n
d
s
i
m
i
l
a
r
p
r
o
956
d
u
c
t
s
B
e
l
o
w
5
0
0
l
i
t
e
r
s
P
h
P
2
5
0
.
0
0
5
0
0
t
o
2
,
0
0
0
l
i
t
e
r
957
s
5
0
0
.
0
0
2
,
0
0
1
t
o
5
,
0
0
0
l
i
t
e
r
s
1
,
0
0
0
.
0
0
5
,
0
0
1
t
o
2
0
,
958
0
0
0
0
l
i
t
e
r
s
1
,
5
0
0
.
0
0
2
0
,
0
0
1
t
o
5
0
,
0
0
0
l
i
t
e
r
s
2
,
0
0
0
.
0
959
0
5
0
,
0
0
0
1
t
o
1
0
0
,
0
0
0
l
i
t
e
r
s
2
,
5
0
0
.
0
0
O
v
e
r
1
0
0
,
0
0
0
l
i
960
t
e
r
s
3
,
0
0
0
.
0
0
b.
Stor
age
of
cine
mat
ogra
phic
film
500.
00
c.
Stor
age
of
cell
uloi
d
500.
00
d.
Stor
age
of
calci
um
carb
ide
1
961
)
L
e
s
s
t
h
a
n
5
0
c
a
s
e
s
5
0
0
.
0
0
2
)
5
0
t
o
9
9
c
a
s
e
s
7
5
0
.
0
0
3
)
962
1
0
0
o
r
m
o
r
e
c
a
s
e
s
1
,
0
0
0
.
0
0
e.
Stor
age
of
tar,
resi
n
and
simil
ar
mat
erial
s
1
)
L
e
s
s
t
h
a
n
963
1
,
0
0
0
k
l
s
.
5
0
0
.
0
0
2
)
1
,
0
0
0
t
o
2
,
5
0
0
k
l
s
.
7
5
0
.
0
0
3
)
2
,
5
0
0
964
t
o
5
,
0
0
0
k
l
s
.
1
,
0
0
0
.
0
0
4
)
O
v
e
r
5
,
0
0
0
k
l
s
.
1
,
5
0
0
.
0
0
d. S
t
o
r
a
965
g
e
o
f
c
o
a
l
d
e
p
o
s
i
t
s
1
)
B
e
l
o
w
1
0
0
t
o
n
s
1
,
0
0
0
.
0
0
2
)
1
0
0
t
o
n
966
s
o
r
a
b
o
v
e
2
,
0
0
0
.
0
0
e. S
t
o
r
a
g
e
o
f
c
o
m
b
u
s
t
i
b
l
e
,
f
l
a
m
m
a
b
l
e
967
o
r
e
x
p
l
o
s
i
v
e
5
0
0
.
0
0
S
u
b
s
t
a
n
c
e
n
o
t
m
e
n
t
i
o
n
e
d
a
b
o
v
e
5
0
0
.
968
0
0
Sec
tion
3P.
02.
Tim
e of
Pay
me
nt.The
fees
imp
ose
d in
Artic
le
shal
l be
paid
to
the
Mun
icip
al
Tre
asur
er
upo
n
appl
icati
on
for
his
per
mit
with
the
May
or to
stor
e
the
afor
eme
ntio
ned
969
sub
stan
ces.
Sec
tion
3P.
03.
Ad
min
istr
ativ
e
Pro
visi
ons
.
(a)
No
per
so
n
sh
all
ke
ep
or
sto
re
at
his
pla
ce
of
bu
sin
es
s
an
y
of
the
foll
ow
ing
fla
m
ma
970
ble
,
co
mb
ust
ibl
e
or
ex
plo
siv
e
su
bst
an
ce
s
wit
ho
ut
se
cur
ing
a
per
mit
the
ref
or.
Ga
sol
ine
or
na
pth
a
not
ex
ce
edi
ng
the
qu
ant
ity
of
On
e
Hu
ndr
ed
971
(10
0)
gal
lon
s,
ke
pt
in
an
d
us
ed
by
lau
nc
he
s
or
mo
tor
ve
hic
les
sh
all
be
ex
em
pt
fro
m
the
Pe
rmi
t
fee
her
ein
req
uir
ed.
(b)
Th
e
Ma
yor
sh
all
pro
972
mu
lga
te
reg
ula
tio
ns
for
the
pro
per
sto
rin
g
of
sai
d
su
bst
an
ce
s
an
d
sh
all
de
sig
nat
e
the
pro
per
offi
cia
l
an
d
sh
all
su
per
vis
e
the
ref
or.
Arti
cle
Q.
973
Per
mit
Fee
for
Te
mp
orar
y
Use
of
Roa
ds,
Stre
ets,
Sid
ewa
lk,
Alle
ys,
Pati
os,
Plaz
as
and
Pla
ygr
oun
ds
Sec
tion
3Q.
01.
Imp
osit
ion
of
Fee.
Any
pers
on
that
shal
l
tem
pora
rily
use
and/
or
974
occ
upy
a
stre
et,
side
walk
, or
alle
y or
porti
on
ther
eof
in
this
mun
icip
ality
in
con
nect
ion
with
their
con
stru
ctio
n
wor
ks
and
othe
r
purp
ose
s,
shal
l
first
sec
ure
a
per
mit
from
the
May
or
and
pay
975
a
fee
in
the
follo
win
g
sch
edul
e:
1)
For
con
stru
ctio
n
P
15.0
0
/sq.
m.
per
wee
k
o
r
f
r
a
c
t
i
o
n
t
h
e
r
e
o
f
2)
976
Oth
ers
15.0
0/sq
.m.
per
day
For
wak
es
and
othe
r
char
itabl
e,
relig
ious
and
edu
cati
onal
purp
ose
s,
use
and/
or
occ
upa
ncy
is
exe
mpt
ed
from
the
pay
men
t of
per
mit
fee
prov
ided
a
corr
esp
ondi
977
ng
per
mit
is
sec
ured
prior
to
suc
h
use
and/
or
occ
upa
ncy.
Sec
tion
3Q.
02.
Tim
e of
Pay
me
nt.
The
fee
shal
l be
paid
to
the
Mun
icip
al
Tre
asur
er
upo
n
appl
icati
on
of
the
per
mit
with
the
978
Mun
icip
al
May
or.
Sec
tion
3Q.
03.
Ad
min
istr
ativ
e
Pro
visi
ons
.
The
peri
od
of
occ
upa
ncy
and/
or
use
of
the
stre
et,
side
walk
, or
alle
y or
porti
on
ther
eof
shal
l
com
men
ce
from
the
979
time
the
con
stru
ctio
n
per
mit
is
issu
ed
and
shal
l
term
inat
e
only
upo
n
the
issu
anc
e of
the
certi
ficat
e of
buil
ding
occ
upa
ncy.
The
Mun
icip
al
Engi
neer
shal
l
repo
rt to
the
Mun
icip
al
Tre
asur
er
the
980
area
occ
upie
d for
purp
ose
s of
coll
ecti
ng
the
fee.
Arti
cle
R.
Per
mit
Fee
for
Exc
avat
ion
Sec
tion
3R.
01.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
imp
ose
d
the
follo
wing
fees
on
ever
y
pers
on
981
who
shall
mak
e or
cau
se
to
be
mad
e
any
exc
avati
on
on
publi
c or
priv
ate
stre
ets
withi
n
this
city.
(a)
For crossing streets with concrete pavement:
Amount of Fee
1.
For
cros
sing
con
cret
e
pav
eme
nt
(min
imu
m
area
2.00
x
.600
m.,
12
982
sq.
m.)
P
1,00
0.00
in
exc
ess
of
12
sq.
m
100.
00
2.
For
cros
sing
acro
ss
bas
e of
stre
ets
with
con
cret
e
pav
eme
nt,
per
linea
r
met
er
(bori
ng
met
hod)
983
100.
00
(b)
For
cros
sing
stre
ets
with
asp
halt
pav
eme
nt:
1.
Mini
mu
m
fee
500.
00
2.
Addi
tion
al
fee
for
eac
h
linea
r
met
er
984
cros
sing
the
stre
ets
(min
imu
m
widt
h
of
exc
avati
on,
0.80
m)
50.0
0
(c)
For
cros
sing
the
stre
ets
with
grav
el
pav
eme
nt:
1.
Mini
mu
m
fee
985
500.
00
2.
Addi
tion
al
fee
for
eac
h
linea
r
met
er
cros
sing
the
stre
ets
(min
imu
m
widt
h
of
exc
avati
on,
0.3
met
ers)
50.0
0
(d)
986
For
cros
sing
exist
ing
curb
s
and
gutt
ers
resu
lting
in
the
dam
age
1,00
0.00
(e)
A
d
d
i
t
i
o
n
a
l
f
e
e
f
o
r
e
v
e
r
y
987
P
h
P
1
0
0
.
0
0
p
e
r
d
a
y
o
f
d
e
l
a
y
I
n
e
x
c
e
s
s
o
f
e
x
c
a
v
a
t
i
o
n
988
p
e
r
i
o
d
p
r
o
v
i
d
e
d
i
n
t
h
e
M
a
y
o
r
’
s
p
e
r
m
i
t
(f)
For
con
cret
e
path
way
s &
989
footr
ails
-For
cros
sing
con
cret
e
path
way
s/fo
otrai
ls
100.
00
Sec
tion
3R.
02.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fee
imp
ose
d
here
in
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r by
ever
y
pers
990
on
who
shall
mak
e
any
exc
avati
on
or
cau
se
any
exc
avati
on
to
be
mad
e
upo
n
appli
catio
n for
May
or's
Per
mit,
but
in all
cas
es,
prior
to
the
exc
avati
on.
A
cas
h
dep
osit
in
an
amo
unt
equ
al to
the
991
esti
mat
ed
cost
of
the
dam
age
d or
exc
avat
ed
area
shall
be
dep
osite
d
with
the
Mun
icipa
l
Trea
sure
r at
the
sam
e
time
the
per
mit
is
paid
.
The
cas
h
dep
osit
shall
be
forfe
ited
in
favo
r of
the
Mun
icipa
992
l
Gov
ern
men
t in
cas
e
the
rest
orati
on
to its
origi
nal
form
of
the
stre
et
exc
avat
ed is
not
mad
e
withi
n
two
( 2 )
day
s
after
the
purp
ose
of
the
exc
avati
on is
acc
omp
lishe
d.
Sec
tion
3R.
03.
Ad
993
mini
stra
tive
Pro
visi
ons.
(a)
No
pers
on
shall
und
erta
ke
or
cau
se
to
und
erta
ke
any
diggi
ng
or
exc
avati
on,
of
any
part
or
porti
on
of
the
mun
icipa
l
stre
ets
or
road
s
withi
n
the
territ
orial
994
juris
dicti
on
of
Kian
gan,
Ifug
ao
unle
ss a
per
mit
shall
hav
e
bee
n
first
sec
ured
from
the
Offic
e of
the
Mun
icipa
l
May
or
spe
cifyi
ng
the
dura
tion
of
the
exc
avati
on.
(b)
The
Mun
icipa
l
Engi
neer
/Mu
995
nicip
al
Buil
ding
Offic
ial
shall
sup
ervis
e
the
diggi
ng
and
exc
avati
on
and
shall
dete
rmin
e
the
nec
ess
ary
widt
h of
the
stre
ets
to
be
dug
or
exc
avat
ed.
Said
offici
al
shall
like
wise
infor
m
the
Mun
icipa
l
Trea
996
sure
r of
any
dela
y in
the
com
pleti
on
of
the
exc
avati
on
wor
k for
purp
ose
s of
colle
ction
of
the
addi
tion
al
fee.
(c)
In
orde
r to
prot
ect
the
publi
c
from
any
dan
ger,
appr
opri
ate
sign
s
mus
t be
plac
ed
997
in
the
area
whe
re
wor
k is
bein
g
don
e.
Arti
cle
S.
Per
mit
Fee
on
Circ
us
and
Oth
er
Par
ade
s
Sec
tion
3S.0
1.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
colle
cted
a
May
or's
Per
mit
Fee
of
PhP
998
500.
00
per
day
on
ever
y
circu
s
and
othe
r
para
des
usin
g
ban
ners
,
float
s or
mus
ical
instr
ume
nts
carri
ed
on
in
this
mun
icipa
lity.
Sec
tion
3S.0
2.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fee
imp
999
ose
d
here
in
shall
be
due
and
pay
able
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n for
a
per
mit
to
the
Mun
icipa
l
May
or at
least
five(
5)
day
s
befo
re
the
sch
edul
ed
date
of
the
circu
s or
para
de
1000
and
on
suc
h
activ
ity
shall
be
held
.
Sec
tion
3S.0
3.
Exe
mpt
ion.
Civi
c
and
milit
ary
para
des
as
well
as
religi
ous
proc
essi
ons
shall
not
be
requ
ired
to
pay
the
per
mit
fee
imp
ose
d in
this
Artic
le.
1001
Sec
tion
3S.0
4.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
Any
pers
ons
who
shall
hold
a
para
de
withi
n
this
mun
icipa
lity
shall
first
obta
in
from
the
Mun
icipa
l
May
or
befo
re
und
erta
king
the
activ
ity.
For
this
purp
1002
ose,
a
writt
en
appli
catio
n in
a
pres
crib
ed
form
shall
indic
ate
the
nam
e,
addr
ess
of
the
appli
cant
, the
des
cripti
on
of
the
activ
ity,
the
plac
e or
plac
es
whe
re
the
sam
e
will
be
con
duct
ed
and
suc
h
othe
1003
r
perti
nent
infor
mati
on
as
may
be
requ
ired.
(b)
The
Stati
on
Co
mm
and
er of
the
Phili
ppin
e
Nati
onal
Poli
ce
shall
pro
mul
gate
the
nec
ess
ary
rule
s
and
regu
latio
ns
to
mai
ntai
n an
orde
rly
and
pea
1004
ceful
con
duct
of
the
activ
ities
men
tion
ed
in
this
Artic
le.
He
shall
also
defi
ne
the
bou
ndar
y
withi
n
whic
h
suc
h
activ
ities
may
be
lawf
ully
con
duct
ed.
Arti
cle
T.
Per
mit
Fee
for
the
Con
1005
duc
t of
Gro
up
Acti
vitie
s
Sec
tion
3T.0
1.
Imp
osit
ion
of
Fee.
Eve
ry
pers
on
who
shal
l
con
duct
, or
hold
any
prog
ram,
or
acti
vity
invo
lvin
g
the
grou
ping
of
peo
ple
withi
n
the
juris
dicti
on
of
this
1006
mun
icip
ality
shal
l
obta
in a
May
or’s
per
mit
ther
efor
e for
ever
y
occ
asio
n of
not
mor
e
than
twe
ntyfour
(24)
hour
s
and
pay
the
Mun
icip
al
Tre
asur
er
the
corr
esp
ondi
ng
fee
in
the
follo
win
g
sch
edul
1007
e:
1.
C
o
n
f
e
r
e
n
c
e
,
m
e
e
t
i
n
g
s
,
r
a
l
l
i
e
s
a
n
d
d
e
m
o
n
s
t
r
a
t
i
o
n
i
n
1008
o
u
t
d
o
o
r
,
i
n
p
a
r
k
s
,
p
l
a
z
a
s
,
r
o
a
d
s
/
s
t
r
e
e
t
s
P
h
P
2
0
0
.
0
0
2.
Dan
1009
ces
200.
00
3.
Cor
onat
ion
and
ball
200.
00
4.
Pro
moti
onal
sale
s
200.
00
5.
Oth
er
Gro
up
Acti
vitie
s
1010
200.
00
Sec
tion
3T.0
2.
Tim
e of
Pay
me
nt.
The
fee
imp
ose
d in
this
artic
le
shal
l be
paid
to
the
Mun
icip
al
Tre
asur
er
upo
n
filin
g of
appl
icati
on
for
per
mit
with
the
Mun
icip
al
May
or.
Sec
1011
tion
3T.0
3.
Exe
mpt
ion.
Pro
gra
ms
or
acti
vitie
s
con
duct
ed
by
edu
cati
onal
,
char
itabl
e,
relig
ious
and
gov
ern
men
tal
insti
tutio
ns
free
to
the
publ
ic
shal
l be
exe
mpt
ed
from
the
pay
men
t of
the
fee
1012
here
in
imp
ose
d,
prov
ided
,
that
the
corr
esp
ondi
ng
May
or’s
Per
mit
shal
l be
sec
ured
acc
ordi
ngly
.
Pro
gra
ms
or
acti
vitie
s
requ
iring
adm
issio
n
fees
for
atte
nda
nce
shal
l be
subj
ect
to
the
fees
here
1013
in
imp
ose
d
eve
n if
they
are
con
duct
ed
by
exe
mpt
entit
ies.
Sec
tion
3T.0
4.
Ad
min
istr
ativ
e
Pro
visi
on.
A
cop
y of
ever
y
per
mit
issu
ed
by
the
Mun
icip
al
May
or
shal
l be
furni
she
d to
the
1014
Chi
ef of
Poli
ce
or
Stati
on
Co
mm
and
er of
the
Phili
ppin
e
Nati
onal
Poli
ce
(PN
P)
of
the
mun
icip
ality
who
shal
l
assi
gn
poli
ce
offic
ers
to
the
ven
ue
of
the
prog
ram
or
acti
vity
to
help
mai
ntai
n
1015
pea
ce
and
orde
r.
Arti
cle
U.
Per
mit
Fee
on
Film
Mak
ing
Sec
tion
3U.
01.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
colle
cted
the
follo
wing
per
mit
fee
from
any
pers
on
who
shall
go
on
locat
ion-
1016
filmi
ng
withi
n
the
territ
orial
juris
dicti
on
of
this
mun
icipa
lity.
R
a
t
e
o
f
F
e
e
P
e
r
F
i
l
m
i
n
g
a.
Co
mm
erci
al
mov
ies
1017
5,00
0.00
/film
b.
Co
mm
erci
al
adv
ertis
eme
nts
3,00
0.00
film
c.
Doc
ume
ntar
y
film
1,00
0.00
/film
d.
Vide
otap
e
cov
erag
e
1018
500.
00/c
over
age
In
cas
es
of
exte
nsio
n of
filmi
ng
time
,
the
addi
tion
al
amo
unt
requ
ired
mus
t be
paid
prior
to
exte
nsio
n to
filmi
ng
time
.
Sec
tion
3V.0
2.
Tim
e of
Pay
men
1019
t.
The
fee
imp
ose
d
here
in
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n for
the
May
or's
Per
mit
one
(1 )
day
befo
re
locat
ionfilmi
ng is
com
men
ced.
CH
APT
ER
IV.
SER
VIC
E
FEE
S
1020
Arti
cle
A.
Sec
reta
ry's
Fee
s
Sec
tion
4A.
01.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
the
follo
wing
fees
from
ever
y
pers
on
requ
estin
g for
copi
es
of
offici
al
reco
rds
and
doc
ume
nts
from
the
1021
offic
es
of
this
mun
icipa
lity.
(a)F
or
1.
Ann
otati
on
Fee
on
Pro
perti
es
P
50.0
0
2.
Cert
ified
true
copi
es
of
offic
ial
doc
ume
nts
50.0
0
1022
3.
Tra
nsfe
r of
real
prop
erty
own
ersh
ip
100.
00
4.
Sub
divis
ion
of
real
prop
erty
100.
00
(b)F
or
1.
Cert
ifica
tes
issu
ed
by
the
MS
WD
1023
50.0
0
2.
Cou
nsel
ing
Fee
200.
00
(c)F
or
1.
Tax
Cle
aran
ce
issu
ed
by
the
MT
O
50.0
0
2.
May
or’s
Cle
aran
ce
1024
50.0
0
3.
Cle
aran
ce
issu
ed
by
the
DIL
G
50.0
0
Sec
tion
4A.
02.
Exe
mpt
ion.
The
fees
imp
ose
d in
this
Artic
le
shall
not
be
colle
cted
1025
for
copi
es
furni
she
d to
othe
r
offic
es
and
bran
che
s of
the
gov
ern
men
t for
offici
al
busi
nes
s,
exc
ept
for
thos
e
copi
es
requ
ired
by
the
Cou
rt at
the
requ
est
of
the
litiga
nt,
in
whic
h
cas
e,
char
ges
1026
shall
be
in
acc
orda
nce
with
the
abo
vemen
tion
ed
sch
edul
e.
Sec
tion
4A.
03.
Tim
e
and
Man
ner
of
Pay
men
t.
The
fees
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r at
the
time
the
requ
est,
writt
en
or
1027
othe
rwis
e,
for
the
issu
anc
e of
a
cop
y of
any
mun
icipa
l
reco
rd or
doc
ume
nt is
mad
e.
Arti
cle
B.
Loc
al
Civil
Reg
istry
Fee
s
Sec
tion
4B.
01.
Imp
ositi
on
of
Fee
s.
Ther
e
shall
be
colle
cted
1028
for
servi
ces
rend
ered
by
the
Mun
icipa
l
Loc
al
Civil
Regi
strar
of
this
mun
icipa
lity
the
follo
wing
fees
:
(a)
Marr
iage
Fee
s:
1.
Appl
icati
on
for
marr
iage
licen
se
500.
00
1029
2.
Marr
iage
licen
se
fee
50.0
0
3.
Birth
Certi
ficat
e
50.0
0
4.
Dea
th
Certi
ficat
e
50.0
0
(b)
For
regi
strat
ion
of
the
follo
wing
:
1.
Legi
1030
tima
tion
by
Dec
ree
of
the
Cou
rt
3,00
0.00
2.
Legi
tima
tion
by
Oth
er
Mea
ns
500.
00
3.
Ado
ptio
n
3,00
0.00
4
Ann
ulm
1031
ent
of
Marr
iage
3,00
0.00
5.
Divo
rce/
Leg
al
Sep
arati
on
3,00
0.00
6.
Nat
urali
zatio
n
3,00
0.00
7.
Cha
nge
of
Na
me
1032
F
i
l
i
n
g
F
e
e
(
R
A
9
0
4
8
)
3
,
0
0
0
.
0
0
C
o
r
r
e
c
t
i
o
n
1033
o
f
C
l
e
r
i
c
a
l
E
r
r
o
r
1
,
0
0
0
.
0
0
F
i
l
i
n
g
F
e
e
f
o
r
M
i
g
r
a
n
1034
t
P
e
t
i
t
i
o
n
e
r
Cha
nge
of
first
nam
e
1,00
0.00
Cleri
cal
or
typo
grap
hical
error
500.
00
8.
Oth
er
legal
doc
1035
ume
ntati
on
for
reco
rd
purp
ose
s
3,00
0.00
(c)
For
Certi
fied
Copi
es
of
any
Doc
ume
nt
50.0
0
(e)
Burial Fees:
1.
B
u
r
i
a
l
P
e
r
m
i
t
F
e
e
1036
o
r
t
r
a
n
s
f
e
r
o
f
c
a
d
a
v
e
r
2.
1
0
0
.
0
0
F
e
e
f
o
r
e
x
h
u
m
a
t
i
o
n
1037
o
f
c
a
d
a
v
e
r
1
0
0
.
0
0
3.
Fee
for
rem
oval
of
cad
aver
100.
00
Sec
tion
4B.
02.
Exe
mpt
ions
.
The
fee
imp
ose
1038
d in
this
Artic
le
shall
not
be
colle
cted
in
the
follo
wing
cas
es:
(a)
Issu
anc
e of
certi
fied
copi
es
of
doc
ume
nts
for
offici
al
use
at
the
requ
est
of a
com
pete
nt
cour
t or
othe
r
gov
ern
men
t
age
ncy,
1039
exc
ept
thos
e
copi
es
requ
ired
by
cour
ts at
the
requ
est
of
litiga
nts,
in
whic
h
cas
e
the
fee
sho
uld
be
colle
cted
.
(b)
Issu
anc
e of
birth
certi
ficat
es
of
child
ren
reac
hing
sch
ool
age
whe
n
suc
1040
h
certi
ficat
es
are
requ
ired
for
adm
issio
n to
the
prim
ary
grad
es in
a
publi
c
sch
ool.
(c)
Buri
al
per
mit
of a
pau
per,
per
reco
mm
end
atio
n of
the
Mun
icipa
l
May
or.
Sec
tion
4B.
03.
Tim
e of
Pay
1041
men
t.
The
fees
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
befo
re
regi
strat
ion
or
issu
anc
e of
the
per
mit,
licen
se
or
certi
fied
cop
y of
local
regi
stry
reco
rds
or
doc
ume
nts.
Sec
tion
4B.
04.
Ad
mini
stra
1042
tive
Pro
visi
on.
A
marr
iage
licen
se
shall
not
be
issu
ed
unle
ss a
certi
ficati
on is
issu
ed
by
the
Fam
ily
Plan
ning
Coo
rdin
atin
g
Cou
ncil
that
the
appli
cant
s
hav
e
und
ergo
ne
lectu
res
on
famil
y
plan
ning
.
1043
ART
ICL
E C.
SU
RVE
Y
AN
D
AN
NO
TAT
ION
FEE
Sec.
6C.
01.
IMP
OSI
TIO
N
OF
FEE
.
Ther
e
shall
be
colle
cted
an
ann
otati
on
fee
of
fifty
pes
os(P
50.0
0)
ever
y
time
the
Mun
icipa
l
Ass
ess
1044
or
ann
otat
es
doc
ume
nts.
A
surv
ey
fee
for
taxa
tion
purp
ose
s on
the
follo
wing
shall
be
colle
cted
:
1. U
n
r
e
g
i
s
t
e
r
e
d
l
a
n
d
s
:
a. R
e
s
i
d
e
n
1045
t
i
a
l
F
r
o
m
1
t
o
6
0
0
s
q
.
m
2
0
0
.
0
0
F
r
o
m
6
0
1
t
o
8
0
0
s
q
1046
.
m
.
3
0
0
.
0
0
F
r
o
m
8
0
1
t
o
1
,
0
0
0
0
s
q
.
m
.
5
0
0
.
0
0
F
r
o
m
1047
1
,
0
0
1
t
o
2
,
0
0
0
s
q
.
m
.
7
5
0
.
0
0
O
v
e
r
2
,
0
0
0
s
q
.
m
.
1
1048
,
0
0
0
.
0
0
b. A
g
r
i
c
u
l
t
u
r
a
l
Fro
m 1
to
10,0
00
sq.
m.
500.
00
Fro
m
10,0
01
to
30,0
00s
q.m.
1,00
0.00
Fro
m
1049
30,0
01
to
50,0
00
sq.
m.
1,50
0.00
Ove
r
50,0
00
sq.
m.
2,00
0.00
Sect
ion
6C.
02:
TIM
E
AN
D
MA
NN
ER
OF
PAY
ME
NT:
The
fee
shall
be
pay
able
to
the
Mun
icipa
1050
l
Trea
sure
r or
his
duly
auth
oriz
ed
repr
ese
ntati
ve
befo
re
any
surv
ey
shall
be
con
duct
ed.
Arti
cle
D.
Poli
ce
Cle
ara
nce
Fee
Sec
tion
4D.
01.
Imp
ositi
on
Fee.
Ther
e
shall
be
paid
for
eac
h
1051
polic
e
clea
ranc
e
certi
ficat
e
obta
ined
from
the
Stati
on
Co
mm
and
er of
the
Phili
ppin
e
Nati
onal
Poli
ce
of
this
mun
icipa
lity
the
follo
wing
fees
:
1.
Sch
olar
ship
/Stu
dy
Gra
nt
1052
50.0
0
2.
Appl
icati
on
for
Fire
arm
Per
mit
500.
00
3.
Cha
nge
of
Na
me
100.
00
4.
For
Pas
spor
t
Appl
icati
on
150.
00
5.
1053
Appl
icati
on
for
Citiz
ens
hip
500.
00
6.
Loc
al
Em
ploy
men
t
50.0
0
7.
Cle
aran
ce
for
Lost
Doc
ume
nts
50.0
0
8.
PLE
B
Cle
aran
ce
1054
100.
00
9.
For
Ove
rsea
s
Em
ploy
men
t
150.
00
Sec
tion
4D.
02.
Tim
e of
Pay
men
t.
The
servi
ce
fee
prov
ided
und
er
this
Artic
le
shall
be
paid
to
the
1055
Mun
icipa
l
Trea
sure
r
upo
n
appli
catio
n for
polic
e
clea
ranc
e
certi
ficat
e.
Arti
cle
E.
San
itary
Insp
ecti
on
Fee
Sec
tion
4E.0
1.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
colle
cted
the
follo
wing
ann
1056
ual
fees
from
eac
h
busi
nes
s
esta
blish
men
t in
this
mun
icipa
lity
or
hou
se
for
rent,
for
the
purp
ose
of
sup
ervis
ion
and
enfo
rce
men
t of
exist
ing
rule
s
and
regu
latio
ns
and
safe
ty of
the
publi
c in
acc
orda
nce
1057
with
the
follo
wing
sch
edul
e:
a
.
G
a
s
o
l
i
n
e
s
t
a
t
i
o
n
s
a
n
d
o
t
h
e
r
f
i
l
l
i
n
g
s
t
a
t
i
o
1058
n
s
1
0
0
.
0
0
b
.
B
o
a
r
d
i
n
g
h
o
u
s
e
s
/
l
o
d
g
i
n
g
h
o
u
s
e
s
1
0
0
1059
.
0
0
c.
Am
use
men
t/rec
reati
onal
Hall
s
100.
00
e
.
r
e
s
t
a
u
r
a
n
t
s
/
e
a
t
e
r
i
e
s
/
s
n
a
c
k
h
o
1060
u
s
e
&
1
0
0
.
0
0
othe
r
simil
ar
esta
blis
hme
nts
f
.
Priv
ate
Sch
ools
100.
00
g.
Wel
ding
sho
ps/
Rep
1061
air
sho
ps/b
arbe
r
sho
ps,
etc.
100.
00
h
.
Vide
oke
Bar
s/Dr
inki
ng
Bar
s
100.
00
i
.
Agri
cult
ural/
Indu
stria
l
Esta
blis
hme
nts
100.
00
j.
Sari
-sari
Stor
es
1062
50.0
0
Sec
tion
4E.0
2.
Tim
e of
Pay
men
t.
The
fees
imp
ose
d in
this
Artic
le
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
upo
n
filing
of
the
appli
1063
catio
n for
the
sanit
ary
insp
ectio
n
certi
ficat
e
with
the
Mun
icipa
l
Heal
th
Offic
er
and
upo
n
rene
wal
of
the
sam
e
ever
y
year
ther
eaft
er
withi
n
the
first
twe
nty
(20)
day
s of
Jan
uary
.
Sec
tion
4E.0
1064
3.
Ad
mini
stra
tive
Pro
visi
ons.
(a)
The
Mun
icipa
l
Heal
th
Offic
er or
his
duly
auth
oriz
ed
repr
ese
ntati
ve
shall
con
duct
an
ann
ual
insp
ectio
n of
all
esta
blish
men
ts
and
build
ings,
and
acc
ess
orie
s
and
1065
hou
ses
for
rent,
in
orde
r to
dete
rmin
e
their
ade
qua
cy of
venti
latio
n,
gen
eral
sanit
ary
con
ditio
ns
and
prop
riety
for
habi
tatio
n.
(b)
The
Mun
icipa
l
Heal
th
Offic
er
shall
requ
ire
evid
enc
e of
pay
men
t of
1066
the
fee
imp
ose
d
here
in
befo
re
he
issu
es
the
sanit
ary
insp
ectio
n
certi
ficat
e.
Arti
cle
F.
Ser
vice
Fee
s
for
Hea
lth
Exa
min
atio
n
Sec
tion
4F.0
1.
Imp
ositi
on
of
Fee.
Ther
e
will
be
1067
colle
cted
a
fee
of
Fifty
Pes
os
(P5
0)
from
any
pers
on
who
is
give
n a
phy
sical
exa
min
atio
n by
the
Mun
icipa
l
Heal
th
Offic
er or
his
duly
auth
oriz
ed
repr
ese
ntati
ve,
as
requ
ired
by
exist
ing
ordi
nan
ces.
1068
A
fee
of
Thirt
y
Pes
os
(P3
0.00
)
shall
be
colle
cted
for
eac
h
addi
tion
al
cop
y of
sub
seq
uent
issu
anc
e of
a
cop
y of
the
initia
l
med
ical
certi
ficat
e
issu
ed
by
the
Mun
icipa
l
Heal
th
Offic
er.
1069
Sec
tion
4F.0
2.
Tim
e of
Pay
men
t.
The
fee
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r
befo
re
the
phy
sical
exa
min
atio
n is
mad
e
and
the
med
ical
certi
ficat
e is
issu
ed.
Sec
tion
4F.0
3.
Ad
mini
stra
1070
tive
Pro
visi
ons.
(a)
Indiv
idual
s
eng
age
d in
an
occ
upat
ion
or
wor
king
in
the
follo
wing
esta
blish
men
ts,
are
here
by
requ
ired
to
und
ergo
phy
sical
and
med
ical
exa
min
atio
n
befo
re
they
can
be
emp
1071
loye
d
and
onc
e
ever
y six
mon
ths
(6)
ther
eaft
er.
1.
Food establishments – establishments where food or drinks are manufactured, processed,
2.
Public swimming or bathing places.
3.
Dance schools, dance halls and night clubs - include dance instructors, hostess, cooks, bar
4.
Tonsorial and beauty establishments - include employees of barber shops, beauty parlors,
5.
6.
Massage clinics and sauna bath establishments - include masseurs, massage clinic/sauna
Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
(b)
Own
ers,
man
ager
s or
oper
ator
s of
the
esta
blish
men
ts
shall
see
to it
that
their
emp
loye
es
who
are
requ
1072
ired
to
und
ergo
phy
sical
and
med
ical
exa
min
atio
ns
hav
e
bee
n
issu
ed
the
nec
ess
ary
med
ical
certi
ficat
es.
(c)
The
Mun
icipa
l
Heal
th
Offic
er
shall
kee
p a
reco
rd of
phy
sical
and
othe
r
heal
th
1073
exa
min
atio
ns
con
duct
ed,
and
the
copi
es
of
med
ical
certi
ficat
es
issu
ed
indic
atin
g
the
nam
e of
the
appli
cant
, the
date
and
the
purp
ose
for
whic
h
the
exa
min
atio
n
was
mad
e.
Sec
tion
4F.0
4
1074
.
Pen
alty.
A
fine
of
Five
Hun
dred
Pes
os
(P5
00.0
0)
shall
be
paid
by
the
own
er,
man
ager
or
oper
ator
s of
the
esta
blish
men
t for
eac
h
emp
loye
e
foun
d to
be
with
out
the
nec
ess
ary
med
ical
certi
ficat
1075
es.
Arti
cle
G.
VET
ERI
NA
RY
SER
VIC
ES
Sect
ion
6G.
01.
Fun
dam
enta
l
Prin
ciple
s –
the
follo
wing
fund
ame
ntal
prin
ciple
s
shall
gov
ern
the
exer
cise
of
the
colle
ction
fees
,
char
ges
and
othe
r
1076
reve
nue
mea
sure
s of
the
Mun
icipa
lity
of
Kian
gan.
A)
fees
,
char
ges
and
othe
r
imp
ositi
ons
shall
:
1.
Not
sacri
fice
the
prog
ram
and
obje
ctive
of
the
offic
e
2.
Not
be
unju
st,
exc
essi
ve
or
1077
confi
scat
ory
3.
Not
cont
rary
to
law,
rule
s
and
regu
latio
ns,
nati
onal
polic
ies
or in
restr
aint
of
trad
e.
B)
The
colle
ction
of
vete
rinar
y
servi
ce
fees
,
char
ges
and
othe
r
imp
ositi
ons
shall
in
no
cas
1078
e be
let
to
any
priv
ate
pers
on
C)
The
reve
nue
colle
cted
purs
uant
to
the
prov
ision
of
this
cod
e
shall
ens
ure
solel
y to
the
ben
efit
of
the
Mun
icipa
l
Gov
ern
men
t,
and
levyi
ng
the
fee,
char
ge
or
othe
1079
r
imp
ositi
on
shall
be
strict
ly
follo
wed
unle
ss
othe
rwis
e,
spe
cific
ally
prov
ided
in
this
cod
e.
Sect
ion
6G.
02.
Defi
nitio
n of
term
sWor
ds
defi
ne
in
this
cod
e
whe
n
use
d in
this
rule
s:
A.
1080
Dew
ormi
ngtreat
men
t of
ani
mal
s
any
part
of
inter
nal
para
site.
B.
cast
ratio
nrem
oval
of
test
es
of
mal
e
ani
mal
s
C.
Vac
cinat
ionImm
uniz
atio
n of
ani
mal
s
agai
nst
vari
ous
dise
ase
1081
D.
Vete
rinar
y
Heal
th
Certi
ficat
e- a
certi
ficat
e
from
a
vete
rinar
ian
stati
ng
that
the
ani
mal
is
free
from
com
mun
icabl
e
dise
ase
s.
This
is
usu
ally
requ
ired
in
the
ship
ping
of
lives
tock
from
one
plac
e to
anot
1082
her.
E.
Feemea
ns a
char
ge
fixed
by
law
or
ordi
nan
ce
for
servi
ce
rend
ered
by
the
offici
al
con
cern
ed.
F.
Cha
rgerefer
s to
cert
ain
amo
unt
colle
cted
in
exc
han
ge
to
cert
ain
com
mod
ity
from
the
1083
offic
e as
it
was
fixed
by
the
San
ggu
nian
g
Bay
an.
G.
Artifi
cial
Inse
min
atio
nrefer
s to
the
intro
ducti
on
of
sem
en
whic
h
cau
se
preg
nan
cy
on
fem
ale
with
out
dire
ct
cont
act
from
the
mal
e.
1084
H.
Disp
ersa
lrefer
s to
origi
nal
ani
mal
awa
rded
to a
ben
efici
ary
from
the
gov
ern
men
t of
othe
r
age
ncie
s for
bree
ding
and
wor
king
purp
ose
s.
I.
Redisp
ersa
lrefer
s to
ani
mal
retri
eve
d
from
a
reci
1085
pien
t to
be
disp
erse
d to
the
next
reci
pien
t.
Sect
ion
6G.
03.
Imp
ositi
on
of
fees
ther
e
shall
be
colle
cted
the
follo
wing
servi
ces
by
the
Mun
icipa
l
agri
cultu
ral
Offic
e as
follo
ws:
a.
Disp
ersa
l fee
1086
New
Rat
e of
Fee
s
1.
Larg
e
ani
mal
s
200.
00/h
ead
2.
Swi
ne
100.
00/h
ead
3.
Goa
ts/S
hee
p
75.0
0/he
ad
4.
F0w
ls
1087
10.0
0/he
ad
b.
Redisp
ersa
l
Fee
s
1.
Larg
e
Ani
mal
s
200.
00/h
ead
2.
Swi
ne
100.
00/h
ead
3.
Goa
ts/S
hee
p
75.0
0/he
1088
ad
4.
Fow
ls
10.0
0/he
ad
c.
Dew
ormi
ng
fee
1.La
rge
ani
mal
s
20.0
0/he
ad
2.
swin
e
15.0
0/he
ad
3.G
oats
/She
ep
10.0
0/he
1089
ad
d.
Cast
ratio
n
Fee
1.
Larg
e
ani
mal
s
100.
00/h
ead
2.
Swi
ne
25.0
0/he
ad
3.
Goa
t/Sh
eep
and
othe
rs
20.0
0/he
ad
e.
Nat
ural
bree
ding
1.
Larg
e
ani
mal
s
500.
1090
00
2.
Swi
ne
300.
00
f.
Artifi
cial
inse
min
atio
n
Pay
men
t
shall
be
give
n at
the
first
servi
ce.
If it
fails,
the
mun
icipa
l
vete
rinar
ian
repe
ats
the
appli
catio
n
with
out
addi
tion
al
fee.
1.
Larg
1091
e
ani
mal
s
1,00
0.00
/hea
d
2.
Swi
ne
500.
00/h
ead
g.
Vac
cinat
ion
Fee(
med
icine
s to
be
prov
ided
by
the
own
er)
1.
Larg
e
ani
mal
s
20.0
0
2.
Swi
1092
ne
20.0
0
3.
Goa
t/Sh
eep
10.0
0
4.
Fow
ls
1.00
h.
Vete
rinar
y
Heal
th
Certi
ficat
e
1.
Larg
e
ani
mal
s
50.0
0
2.
Swi
ne
25.0
0
3.
Goa
t/Sh
eep
25.0
1093
0
4.
Fow
ls
1.00
i.
Ship
ping
Per
mit
Fee
1.La
rge
Cattl
e
50.0
0/he
ad
2.S
wine
30.0
0/he
ad
Artic
le H.
Dog
Vac
cinat
ion
Fee
Sec.
6H.
01
Imp
ositi
on
Fee.
Ther
e
shall
be
colle
cted
/
1094
imp
ose
d
from
ever
y
own
er of
the
dog
a
vacc
inati
on
fee
of
Twe
nty
Pes
os
only
(P
20.0
0)
dep
endi
ng
on
the
cost
of
vacc
ine,
for
ever
y
dog
vacc
inat
ed
withi
n
the
territ
orial
juris
dicti
on
of
this
mun
1095
icipa
lity.
Sec.
6H.
02
Tim
e of
Pay
men
t.
The
fees
shall
be
paid
to
the
mun
icipa
l
trea
sure
r
prior
to
the
vacc
inati
on
of
the
dog
in
clos
e
coor
dina
tion
with
the
mun
icipa
l
agri
cultu
ral
offic
e
and
the
1096
offic
e of
the
prov
incia
l
Vete
rinar
ian.
Sec.
6H.
03
Adm
inistr
ative
Prov
ision
s.
(a)
Vac
cinat
ion
Agai
nst
Rabi
esmea
ns
the
inoc
ulati
on
of a
dog
with
rabi
es
vacc
ine
licen
sed
for
the
spe
cies
by
the
Bur
1097
eau
of
Ani
mal
Indu
stry,
Dep
artm
ent
of
Agri
cultu
re.
Suc
h
vacc
inati
on
mus
t be
perf
orm
ed
by
train
ed
indiv
idual
from
BAU
,
Prov
incia
l
Vete
rinar
ian
Offic
e
and
Mun
icipa
l
Agri
cultu
ral
Offic
e.
1.
1098
Ever
y
dog
3
mon
ths
of
age
and
olde
r
sho
uld
be
sub
mitt
ed
by
the
own
er
for
vacc
inati
on
agai
nst
rabi
es
ever
y
year
.
You
ng
dog
s
shall
be
vacc
inat
ed
withi
n
thirt
y
(30)
day
s
after
they
1099
hav
e
reac
hed
thre
e
mon
ths
of
age.
2.
Duri
ng
free
mas
s
dog
s
rabi
es
vacc
inati
on
cam
paig
n,
ever
y
dog
(3)
thre
e
mon
ths
of
age
and
olde
r
sho
uld
be
sub
mitt
ed
by
the
own
er
1100
for
vacc
inati
on.
Dog
s
not
sub
mitt
ed
on
the
sch
edul
ed
date
or
withi
n
one
mon
th
ther
after
shall
be
exte
rmin
ated
und
er
the
sup
ervis
ion
of
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
.
(b) It
shall
1101
be
the
duty
of
eac
h
train
ed
vacc
inati
on
whe
n
vacc
inati
ng
any
dog
to
prep
are
a
com
plet
e
certi
ficat
e of
rabi
es
vacc
inati
on
(in
dupli
cate
for
eac
h
ani
mal
vacc
inat
ed).
The
certi
ficat
e
shall
inclu
de
1102
the
follo
wing
infor
mati
on.
1.
own
ers
nam
e,
addr
ess
and
tele
pho
ne
num
ber
if
any
2.
Des
cripti
on
of
dog
(col
or,
sex ,
mar
king
s,
age,
nam
e,
spe
cies,
and
bree
d)
3.
Dat
es
of
vacc
inati
on
1103
and
vacc
ine
expi
ratio
n if
kno
wn
4.
Rabi
es
vacc
inati
on
or
tag
num
ber
5.
Vac
cine
prod
uce
d
6.
Vac
cinat
or’s
sign
atur
e
7.
Vete
rinar
ians
licen
se
num
ber /
vacc
inat
or’s
addr
ess
The
1104
dog
own
er
shall
be
prov
ided
with
a
cop
y of
the
certi
ficat
e.
The
vete
rinar
ian/
vacc
inat
or
will
retai
n
one
cop
y for
the
dura
tion
of
the
vacc
inati
on.
A
dura
ble
met
al or
plast
ic
tag,
seri
ally
nu
mbe
red
issu
ed
1105
by
the
vete
rina
rian/
vac
cina
tor,
shal
l be
sec
urel
y
atta
che
d to
the
coll
ar
of
the
dog
.
NO
TE:
the
abo
ve
prov
ision
s
may
not
appl
y in
a
mas
s
vacc
inati
on
prog
ram.
Duri
ng a
free
mas
s
dog
vacc
1106
inati
on,
the
cost
shall
be
born
e by
the
own
er
after
the
sch
edul
ed
date
.
(c)
Dog
Regi
strat
ion
or
Lice
nsin
gever
y
dog
shall
be
regi
ster
ed
by
their
own
er
upo
n
reac
hing
the
age
of
thre
e (3)
mon
1107
ths
and
ever
y
year
ther
eaft
er.
Unv
acci
nate
d
dog
s
regi
ster
ed
after
reac
hing
the
age
of
thre
e (3)
mon
ths
and
dog
s
thre
e (3)
mon
ths
old
and
abo
ve
not
prev
iousl
y
regi
ster
ed
shall
be
vacc
inat
ed
upo
1108
n
regi
strat
ion.
The
dog
own
er
shall
pay
suc
h
regi
strat
ion
fee
as
may
be
dete
rmin
ed
by
the
Mun
icipa
l
Cou
ncil.
The
regi
strat
ion
offic
er
shall
prov
ide
the
own
er
with
a
certi
ficat
e of
certi
ficati
on
for
the
1109
dog
and
affix
to a
disti
ngui
she
d
colla
r tag
as
proo
f of
regi
strat
ion.
(d)
Elim
inati
on
of
Unr
egist
ered
Dog
unre
giste
red
dog
s
over
the
age
of
four
(4)
mon
ths
shall
be
seiz
ed
and
hum
anel
y
exte
rmin
1110
ated
und
er
the
sup
ervis
ion
of a
licen
sed
vete
rinar
ian
or
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
or
vacc
inat
ed
und
er
the
prov
ision
s of
secti
on
3(4).
The
licen
sed
vete
rinar
ian/
train
ed
vacc
inat
or or
the
1111
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
shall
give
the
guid
anc
e on
the
exte
rmin
atio
n
met
hod
s to
be
use
d
(sho
otin
g,
pois
onin
g,
carb
on
dioxi
de
or
ane
sthe
tic
over
dos
e or
dec
apit
atio
n) in
a
diffe
rent
envi
1112
ron
men
t
(are
a of
habi
tatio
n,
mar
ket
plac
e,
rubb
ish
dum
ps,
ope
n
cou
ntry
side,
etc.)
The
licen
sed
vete
rinar
ian,
train
ed
vacc
inat
or,
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
or a
polic
e
offic
er
may
1113
ente
r
any
land
for
the
purp
ose
of
seizi
ng
or
exte
rmin
atin
g a
dog
whic
h is
liabl
e to
be
seiz
ed
und
er
this
secti
on.
NO
TE:
Elim
inati
on is
bas
ed
on
the
pres
enc
e or
abs
enc
e of
a
dog
tag
and/
or a
regi
1114
strat
ion
or
vacc
inati
on
certi
ficat
e.
The
Prov
incia
l
Vete
rinar
ian
and
the
Mun
icipa
l
Agri
cultu
re
Offic
e is
task
ed
to
dete
rmin
e
the
age
of
dog
s.
(e)
Rep
ortin
g of
Bitin
g
Incid
ents
- the
own
er of
1115
a
dog
whic
h
has
bitte
n
any
pers
on
and
the
pers
on
who
has
bee
n
bitte
n
shall
,
withi
n
twe
ntyfour
(24)
hour
s of
the
occ
urre
nce,
repo
t the
incid
ents
to
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
, a
heal
1116
th
care
wor
ker
or a
polic
e
offic
er
rece
iving
suc
h
infor
mati
on
who
shall
imm
edia
tely
tran
smit
it to
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
for
inve
stiga
tion.
(f)
The
own
er of
a
dog
whic
h
has
bitte
n
1117
any
pers
on
shall
be
resp
onsi
ble
for
all
the
treat
men
t
and
dog
exa
min
atio
n.
(g)
Fina
ncial
sup
port
for
the
activ
ity
shall
be
born
e by
the
Mun
icipa
l
Gov
ern
men
t,
Prov
incia
l
Gov
ern
men
t
and
1118
the
Bar
ang
ay
Gov
ern
men
t.
Sec.
6H.
04.
Pen
altyAny
dog
own
er
who
fails
to
abid
e by
any
of
the
prov
ision
s of
his
ordi
nan
ce
shall
be
subj
ecte
d to
a
fine
of
Two
Tho
usa
nd
Five
Hun
dred
(P2,
500)
pes
1119
os,
upo
n
con
victi
on
by
the
cour
t.
It
shall
be
the
resp
onsi
bility
of
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
to
adm
inist
er
this
ordi
nan
ce,
and
to
pro
mul
gate
the
nec
ess
ary
rule
s
and
regu
1120
latio
ns
for
its
impl
eme
ntati
on.
Enfo
rce
men
t
shall
be
the
resp
onsi
bility
of
the
Mun
icipa
l
Rabi
es
Con
trol
Auth
ority
as
defi
ned
und
er
secti
on 1
of
this
articl
e.
Arti
cle
I.
Fire
Saf
ety
Insp
ecti
1121
on
Fee
Sec.
6
I
.
0
1
I
m
p
o
s
i
t
i
o
n
o
f
F
e
e
A
s
i
d
e
f
r
o
m
t
h
e
f
i
r
e
c
1122
o
d
e
t
a
x
e
s
/
f
e
e
s
t
o
b
e
p
a
i
d
t
o
t
h
e
B
u
r
e
a
u
o
f
F
i
r
e
a
s
1123
p
r
o
v
i
d
e
d
f
o
r
i
n
R
u
l
e
1
2
.
S
e
c
t
i
o
n
1
2
.
0
.
0
.
1
,
t
h
e
r
e
S
h
1124
a
l
l
b
e
i
m
p
o
s
e
d
a
f
i
r
e
S
a
f
e
t
y
I
n
s
p
e
c
t
i
o
n
F
e
e
b
e
f
o
r
e
1125
a
F
i
r
e
S
a
f
e
t
y
I
n
s
p
e
c
t
i
o
n
C
e
r
t
i
f
i
c
a
t
e
i
s
i
s
s
u
e
d
b
y
t
1126
h
e
C
h
i
e
f
o
f
t
h
e
B
F
P
,
t
h
e
f
o
l
l
o
w
i
n
g
:
1.
2.
3.
Private Houses
1.aFirst Storey
1.b.Second Storey
1.c.Third Storey
P20.00
40.00
60.00
Commercial Establishments
2. a.First Storey
2. b.Second Storey
3. c.Third Storey
40.00
60.00
80.00
Boarding Houses
50.00
Sec.
6
I
1127
.
0
2
T
i
m
e
a
n
d
M
a
n
n
e
r
o
f
P
a
y
m
e
n
t
t
h
e
f
e
e
i
n
t
h
i
s
a
r
1128
t
i
c
l
e
s
h
a
l
l
b
e
p
a
i
d
t
o
t
h
e
O
f
f
i
c
e
o
f
t
h
e
M
u
n
i
c
i
p
a
l
1129
T
r
e
a
s
u
r
e
r
u
p
o
n
a
p
p
l
i
c
a
t
i
o
n
w
i
t
h
t
h
e
O
f
f
i
c
e
o
f
t
h
e
F
1130
i
r
e
D
e
p
a
r
t
m
e
n
t
b
e
f
o
r
e
a
c
e
r
t
i
f
i
c
a
t
e
i
s
g
r
a
n
t
e
d
o
r
r
1131
e
n
e
w
e
d
.
Sec.
6
I
.
0
3
.
A
d
m
i
n
i
s
t
r
a
t
i
v
e
P
r
o
v
i
s
i
o
n
s
1.
Newly constructed buildings for commercial, industrial, social, educational a
2.
Any business establishment engaged in the sale of the combustible or flam
3.
The Office of the BFP shall have supervision over the location and manner
r
e
1132
p
r
e
s
e
n
t
a
t
i
v
e
o
f
t
h
e
M
a
y
o
r
’
s
O
f
f
i
c
e
c
o
n
s
t
i
t
u
t
e
a
f
i
r
1133
e
h
a
z
a
r
d
h
e
s
h
a
l
l
i
s
s
u
e
a
n
o
r
d
e
r
t
o
t
h
e
o
w
n
e
r
w
i
t
h
i
1134
n
t
w
e
n
t
y
f
o
u
r
(
2
4
)
h
o
u
r
s
.
4.
No certificate shall be issued for the storage of gun powder, dynamite, expl
Sec.
6
I
.
0
4
.
A
p
p
l
i
c
a
b
i
l
i
t
y
1135
C
l
a
u
s
e
-
A
l
l
m
a
t
t
e
r
s
r
e
g
a
r
d
i
n
g
f
i
r
e
i
n
s
p
e
c
t
i
o
n
a
n
d
1136
t
h
e
i
s
s
u
a
n
c
e
o
f
F
i
r
e
I
n
s
p
e
c
t
i
o
n
C
e
r
t
i
f
i
c
a
t
e
S
h
a
l
l
b
1137
e
g
o
v
e
r
n
e
d
b
y
t
h
e
F
i
r
e
C
o
d
e
o
f
t
h
e
P
h
i
l
i
p
p
i
n
e
s
(
R
.
A
1138
9
5
1
4
)
.
Arti
cle
J.
Ser
vice
Fee
for
Gar
bag
e
Coll
ecti
on
Sec
tion
4J.0
1.
Imp
ositi
on
of
Fee.
Ther
e
shall
be
colle
cted
from
ever
y
hou
seh
old
and
own
er or
oper
ator
of a
1139
busi
nes
s
esta
blish
men
t an
ann
ual
garb
age
fee
in
acc
orda
nce
with
the
follo
wing
sch
edul
e:
Man
ufac
turer
s,
Mille
rs,
Ass
emb
lers,
Proc
ess
ors
and
Simi
lar
Busi
nes
s
a.
Not
mor
e
than
100
sq.
m.
600.00
1140
b.
Mor
e
than
100
sq.
m.
750.00
Hot
els,
Apa
rtme
nts,
Mot
els
and
Lod
ging
Hou
ses
a.
Not
mor
e
than
100
sq.
m.
600.00
b.
Mor
e
than
100
sq.
m.
750.00
Rest
aura
nts,
Day
and
Nigh
t
Club
s,
Caf
es,
and
1141
Eate
ries
a.
Not
mor
e
than
50
sq.
m.
600.00
b.
Mor
e
than
50
sq.
m.
750.00
Hos
pital
s,
Clini
cs,
Lab
orat
orie
s
and
simil
ar
busi
nes
ses
a.
Not
mor
e
than
10
sq.
m.
600.00
b.
Mor
e
than
10
sq.
1142
m.
700.00
Mov
ie
hou
ses
and
Ret
ailer
s
a.
Not
mor
e
than
10
sq.
m.
600.00
b.
Mor
e
than
10
sq.
m.
750.00
Oth
er
Busi
nes
s
not
men
tion
ed
abo
ve
a.
Not
mor
e
than
10
sq.
m.
600.00
b.
Mor
1143
e
than
10
sq.
m.
750.00
Sec
tion
4J.0
2.
Tim
e of
Pay
men
t.
The
fees
pres
crib
ed
in
this
Artic
le
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r on
or
befo
re
the
tent
h
(10th
)
day
of
ever
y
mon
th or
the
auth
oriz
1144
ed
repr
ese
ntati
ve
who
shall
colle
ct
the
said
fee
from
the
esta
blish
men
t.
Sec
tion
4J.0
3.
Ad
mini
stra
tive
Pro
visi
ons.
(a) F
o
r
p
u
r
p
o
s
e
s
o
f
t
h
e
i
m
1145
p
o
s
i
t
i
o
n
,
t
h
e
a
r
e
a
o
f
g
a
r
b
a
g
e
c
o
l
l
e
c
t
i
o
n
s
h
a
l
l
o
n
l
y
b
e
1146
t
h
e
b
u
s
i
n
e
s
s
a
r
e
a
o
f
t
h
e
t
o
w
n
p
r
o
p
e
r
a
n
d
P
u
b
l
i
c
M
a
r
k
1147
e
t
.
(b) T
h
e
o
w
n
e
r
o
r
o
p
e
r
a
t
o
r
o
f
t
h
e
a
f
o
r
e
m
e
n
t
i
o
n
e
d
b
u
s
i
n
e
s
1148
s
e
s
t
a
b
l
i
s
h
m
e
n
t
s
s
h
a
l
l
p
r
o
v
i
d
e
f
o
r
h
i
s
p
r
e
m
i
s
e
s
t
h
e
r
1149
e
q
u
i
r
e
d
g
a
r
b
a
g
e
c
a
n
o
r
r
e
c
e
p
t
a
c
l
e
,
w
h
i
c
h
s
h
a
l
l
b
e
p
l
a
c
1150
e
d
i
n
f
r
o
n
t
o
f
h
i
s
e
s
t
a
b
l
i
s
h
m
e
n
t
b
e
f
o
r
e
t
h
e
t
i
m
e
o
f
g
a
r
1151
b
a
g
e
c
o
l
l
e
c
t
i
o
n
.
(c)
T
h
e
S
a
n
i
t
a
r
y
I
n
s
p
e
c
t
o
r
(
f
o
r
t
h
e
M
u
n
1152
i
c
i
p
a
l
H
e
a
l
t
h
O
f
f
i
c
e
r
)
s
h
a
l
l
i
n
s
p
e
c
t
o
n
c
e
e
v
e
r
y
m
o
n
t
h
o
1153
f
t
h
e
s
a
i
d
b
u
s
i
n
e
s
s
e
s
t
a
b
l
i
s
h
m
e
n
t
t
o
f
i
n
d
o
u
t
w
h
e
t
h
e
r
g
1154
a
r
b
a
g
e
i
s
p
r
o
p
e
r
l
y
d
i
s
p
o
s
e
d
o
f
w
i
t
h
i
n
t
h
e
p
r
e
m
i
s
e
s
.
1155
(d) T
h
i
s
A
r
t
i
c
l
e
s
h
a
l
l
n
o
t
a
p
p
l
y
t
o
b
u
s
i
n
e
s
s
o
p
e
r
a
t
o
r
s
o
r
1156
e
s
t
a
b
l
i
s
h
m
e
n
t
s
w
h
i
c
h
p
r
o
v
i
d
e
s
t
h
e
i
r
o
w
n
s
y
s
t
e
m
o
f
g
a
r
1157
b
a
g
e
d
i
s
p
o
s
a
l
.
CH
APT
ER
V.
MU
NICI
PAL
CH
AR
GE
S
Article A. Rentals of Personal and Real Properties Owned by the Municipality
Sec
tion
5A.
01.
Imp
ositi
on.
The
follo
wing
rate
s of
rent
al
fees
for
the
use
1158
of
real
and
pers
onal
prop
ertie
s of
this
mun
icipa
lity
shall
be
colle
cted
:
Rat
e of
Ren
tal
1) L
a
n
d
O
n
l
y
(
p
e
r
s
q
.
m
)
(
a
)
1159
L
o
c
a
t
e
d
i
n
c
o
m
m
e
r
c
i
a
l
/
i
n
d
u
s
t
r
i
a
l
a
r
e
a
2
0
0
.
0
0
(b)
1160
Loc
ated
in
resi
dent
ial
area
200.
00
(c)
Oth
ers
100.
00
2) B
u
i
l
d
i
n
g
&
O
t
h
e
r
F
a
c
i
1161
l
i
t
i
e
s
a.
G
y
m
na
si
u
m
Bu
ildi
ng
(M
ar
ke
t
Sit
e)
pe
r
da
y
or
fra
cti
on
th
er
eo
f
50
0.
00
/d
ay
75
0.
00
/ni
gh
t
1162
b.
G
y
m
na
si
u
m
Bu
ildi
ng
(M
un
ici
pa
l
H
all
)
1,
50
0.
00
/d
ay
2,
00
0.
00
/ni
gh
t
c.
M
ult
ip
ur
po
se
pa
ve
m
en
t,
pe
r
da
y
or
1163
fra
cti
on
th
er
eo
f/p
av
e
m
en
t
wit
hi
n
m
ar
ke
t
ar
ea
50
0.
00
d.
O
pe
n
Sp
ac
es
wit
hi
n
th
e
m
ar
ke
t
ar
ea
s,
pe
r
da
y
1164
or
fra
cti
on
th
er
eo
f
50
0.
00
e.
M
un
ici
pa
l
St
re
et
s
pe
r
da
y
or
fra
cti
on
th
er
eo
f
50
0.
00
f.
Us
e
1165
of
op
en
sp
ac
es
,
sh
ad
ed
ar
ea
s
an
d
str
ee
ts
du
rin
g
to
w
n
fie
st
as
an
d
si
mi
lar
oc
ca
si
on
s
for
bu
si
ne
ss
pu
rp
os
es
.
50
1166
.0
0/
sq
.m
3) V
e
h
i
c
l
e
s
a
n
d
E
q
u
i
p
m
e
n
t
:
a.
Plu
mbi
ng
tool
s
and
acc
ess
orie
s
100.
00/d
ay
b.
Lad
der
100.
1167
00/d
ay
c.
Plat
e
Co
mpa
ctor
500.
00/d
ay
d.
Wel
ding
mac
hine
500.
00/d
ay
4)
Oth
ers
Pro
perti
es
that
may
be
As
may
be
deci
ded
by
acq
uire
d
after
the
pro
mul
gati
on
1168
the
San
ggu
nian
g
Bay
an
of
this
ordi
nan
ce)
Sec
tion
5A.
02.
Tim
e of
Pay
men
t.
The
fees
imp
ose
d
here
in
shall
be
paid
to
the
Mun
icipa
l
Trea
sure
r or
his
duly
1169
auth
oriz
ed
repr
ese
ntati
ve,
befo
re
the
use
or
occ
upa
ncy
of
the
prop
erty.
Sect
i
o
n
5
A
.
0
2
.
A
d
m
i
n
i
s
t
r
a
t
i
v
e
P
r
o
v
1170
i
s
i
o
n
s
1.
A
l
l
e
q
u
i
p
m
e
n
t
s
o
f
t
h
e
m
u
n
i
c
i
p
a
l
g
o
v
e
r
n
m
e
n
t
1171
r
e
n
t
e
d
o
u
t
t
o
i
n
d
i
v
i
d
u
a
l
s
,
o
r
g
a
n
i
z
a
t
i
o
n
s
a
n
d
o
t
h
e
r
1172
a
g
g
r
u
p
a
t
i
o
n
s
h
a
l
l
b
e
s
u
b
j
e
c
t
t
o
t
h
e
f
o
l
l
o
w
i
n
g
r
e
q
u
i
1173
r
e
m
e
n
t
s
;
a. M
e
m
o
r
a
n
d
u
m
R
e
c
e
i
p
t
s
s
i
g
n
e
d
b
y
t
h
e
i
n
d
i
v
i
d
u
a
1174
l
,
h
e
a
d
o
f
o
r
g
a
n
i
z
a
t
i
o
n
s
a
n
d
/
o
r
a
g
g
r
u
p
a
t
i
o
n
b
o
r
r
o
w
1175
i
n
g
t
h
e
e
q
u
i
p
m
e
n
t
;
b. P
a
y
m
e
n
t
i
n
a
d
v
a
n
c
e
o
f
t
h
e
r
e
q
u
i
r
1176
e
d
r
e
n
t
a
l
f
e
e
s
;
c. D
e
p
o
s
i
t
s
e
q
u
i
v
a
l
e
n
t
t
o
t
e
n
p
e
r
c
e
n
t
(
1177
1
0
%
)
o
f
t
h
e
v
a
l
u
e
o
f
t
h
e
e
q
u
i
p
m
e
n
t
b
o
r
r
o
w
e
d
;
d. T
h
e
b
o
r
1178
r
o
w
e
r
m
u
s
t
a
g
r
e
e
t
o
p
a
y
o
r
c
h
a
n
g
e
d
d
a
m
a
g
e
d
o
r
l
o
s
t
1179
r
e
n
t
e
d
e
q
u
i
p
m
e
n
t
;
e. N
u
m
b
e
r
o
f
d
a
y
s
f
o
r
w
h
i
c
h
t
h
e
e
q
u
i
p
1180
m
e
n
t
b
a
r
r
o
w
e
d
s
h
a
l
l
b
e
s
p
e
c
i
f
i
e
d
i
n
t
h
e
m
e
m
o
r
a
n
d
u
m
1181
r
e
c
e
i
p
t
;
2.
Plu
mbi
ng
tools
a. P
l
u
m
b
i
n
g
t
o
o
l
s
m
a
y
b
e
r
e
n
t
e
d
o
u
t
t
o
1182
p
r
i
v
a
t
e
i
n
d
i
v
i
d
u
a
l
s
f
o
r
f
e
e
s
h
e
r
e
i
n
p
r
o
v
i
d
e
d
b. B
a
r
a
n
g
a
1183
y
o
f
f
i
c
i
a
l
s
m
a
y
b
o
r
r
o
w
p
l
u
m
b
i
n
g
t
o
o
l
s
,
f
r
e
e
o
f
c
h
a
r
1184
g
e
,
i
f
u
s
e
f
o
r
b
a
r
a
n
g
a
y
p
r
o
j
e
c
t
s
.
A
f
o
r
m
f
o
r
t
h
e
p
u
1185
r
p
o
s
e
s
h
a
l
l
b
e
a
c
c
o
m
p
l
i
s
h
e
d
.
3.
All
equi
pme
nts
of
the
mun
icipa
l
gov
ern
men
t
spe
cifie
d in
this
articl
e
exc
ept
1186
the
amb
ulan
ce
shall
be
dep
osite
d
with
the
prop
erty
cust
odia
n as
pres
crib
ed
by
law
who
shall
be
resp
onsi
ble
for
the
renti
ng
out
of
the
equi
pme
nt.
4.
Whe
n
use
d by
the
Mun
icipa
l
Gov
ern
men
t for
1187
occ
asio
ns
spo
nsor
ed
by
the
LGU
, the
use
of
the
equi
pme
nt
shall
born
e by
the
resp
onsi
ble
pers
onn
el
assi
gne
d to
borr
ow
suc
h
equi
pme
nt .
5.
The
follo
wing
equi
pme
nt
shall
not
be
rent
ed
out:
1188
a.
Gen
erat
or
b.
Co
mpu
ter
c.
Mot
or
pool
equi
pme
nts
d.
Sou
nd
Syst
em
e.
Wel
ding
Mac
hine
6.
Fail
ure
on
the
part
of
the
borr
owe
r to
retur
n
the
borr
owe
d
equi
pme
nt
on
the
day
spe
cifie
1189
d in
the
me
mor
and
um
rece
ipt
shall
subj
ect
the
borr
owe
r to
the
forfe
iture
of
the
dep
osit
mad
e.
Sect
ion
5A.
03.
Tim
e
and
Man
ner
of
Pay
men
tFee
s for
the
use
of
equi
pme
nt
as
stipu
late
d in
this
1190
articl
e
shall
be
paid
to
the
Offic
e of
the
Mun
icipa
l
Trea
sure
r or
his
desi
gnat
ed
repr
ese
ntati
ves
befo
re
use
of
suc
h
equi
pme
nt.
Sect
ion
5A.
04.
Pen
altyEqui
pme
nt
not
retur
ned
or
lost
by
the
borr
1191
owe
r
shall
subj
ect
the
borr
owe
r to
the
follo
wing
pen
altie
s;
a)
Pay
men
t of
the
equi
vale
nt
valu
e of
the
equi
pme
nt
borr
owe
d or
the
prod
uctio
n of
a
new
equi
pme
nt of
the
sam
e
bran
d,
type
and
quali
ty as
1192
that
of
the
lost
or
not
retur
ned
borr
owe
d
equi
pme
nt;
b)
Fine
of
ON
E
TH
OU
SAN
D
PES
OS(
P1,0
00)
in
addi
tion
to
the
abo
ve
prov
ision
s or
an
impr
ison
men
t of
not
less
than
six
mon
ths
or
both
1193
at
the
discr
etio
n of
com
pete
nt
auth
ority
.
Article B. Charges for Parking
Sec
tion
5B.
01.
Imp
osit
ion
of
Fee.
The
re
shal
l be
coll
ecte
d
fees
for
the
use
of
mun
icip
al
own
ed
park
ing
area
or
desi
gnat
ed
stre
ets
1194
for
pay
park
ing
in
acc
orda
nce
with
the
follo
win
g
sch
edul
e:
A
.
For
Publ
ic
Utilit
y
vehi
cles
1.
Jee
pne
ys/V
ans-
P
1,00
0.00
/yr
2.
Tric
ycle
s-
1195
150.
00/y
r.
B
.
For
indi
vidu
al
bus
and
carg
o
truc
k
unit
s,
ther
e
shal
l be
imp
ose
d a
park
ing
fee
of :
1.
Bus
es/
Car
go
truc
ks/D
eliv
ery
Van
s –
P
35.0
0/da
y
1196
2.
Any
Oth
er
vehi
cle(
Priv
ate)
-
10.0
0/da
y
3.
Tra
nsie
nt
vehi
cles
(Ve
hicl
es
that
doe
s
not
pay
may
or’s
per
mit)
10.0
0/da
y
Section 5C.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to
Arti
cle
D.
Mun
icip
al
1197
Lyin
g-in
Clin
ic
Fee
s
Sec
tion
5D.
01.Imposition of Municipal Lying-in clinic Fees. The following schedule of fees is hereby imposed for services o
1.
Med
ical
Fee
s
Amo
unt
of
fees
Duri
ng
Offic
e
Hou
r:
Nor
mal
Deli
very
(Exc
ludin
g
med
icine
)
P
1198
300.
00
-with
Epis
iora
phy
500.
00
After
Offic
e
Hou
r:
Nor
mal
Deli
very
(excl
udin
g
med
icine
)
400.
00
-with
Epis
iora
phy
600.
1199
00
Deli
very
Roo
m
Fee
200.
00
Roo
m
Fee
per
nigh
t
75.0
0
Mild
wou
nd
dres
sing
25.0
0
IUD
Inse
rtion
1200
50.0
0
IV
Inse
rtion
10.0
0
Sutu
ring
of
wou
nds
100.
00
Circ
umc
ision
500.
00
1201
Use
of
Oxy
gen
50.0
0/lt.
Use
of
neb
ulize
r
10.0
0
Injec
tion
(exc
ept
imm
uniz
atio
n)
5.00
2.
Den
tal
Serv
ices:
1202
Extr
actio
n
per
toot
h
(incl
udin
g
ane
sthe
sia)
50.0
0
Fillin
g
50.0
0
Pro
phyl
axis
75.0
0
3.
Lab
orat
ory
Exa
1203
min
atio
n
Fee
s:
Co
mpl
ete
Bloo
d
Cou
nt
70.0
0
He
mog
lobin
/He
mot
ocrit
Det
ermi
nati
on
50.0
0
Urin
alysi
s
50.0
0
1204
Fec
alysi
s
50.0
0
KO
H
50.0
0
Bloo
d
Typi
ng
50.0
0
Plat
elet
Cou
nt
1205
50.0
0
Pre
gna
ncy
Test
100.
00
Pap
Sme
ar
50.0
0
Sec
tion
5D.
02.T
ime
and
Man
ner
of
Pay
men
t.
The
fees
here
in
shall
1206
be
paid
upo
n
appli
catio
n or
after
the
exte
nsio
n of
servi
ce.
In
no
cas
e
shall
dep
osit
be
requ
ired
in
eme
rgen
cy
cas
es
requ
iring
imm
edia
te
atte
ntio
n.
Sec
tion
5B.
03.E
xem
ptio
ns.
Resi
dent
s
who
are
1207
certi
fied
by
the
assi
gne
d
Mun
icipa
l
Offic
er
as
indig
ent
and
upo
n
appr
oval
by
the
Mun
icipa
l
May
or
may
be
exe
mpt
ed
from
the
pay
men
t of
any
or
all
fees
in
this
sch
edul
e.
An
indig
ent
1208
is
one
who
belo
ngs
to a
famil
y
who
se
famil
y
inco
me
doe
s
not
exc
eed
P50,
000.
00
per
year
of
the
pov
erty
line
esta
blish
ed
by
NE
DA,
whic
hev
er is
high
er.
Article C. Waterworks System Charges
Sec
tion
5C.
01.I
mp
ositi
on
of
1209
Cha
rge
s.
The
fees
and
char
ges
prov
ided
here
in
shall
be
colle
cted
for
the
wat
er
serv
ice
rend
ered
by
the
Loc
al
Gov
ern
men
t
Unit
of
this
mun
icipa
lity.
a.
Inst
allat
ion
fee
for
new
con
nect
ions
after
1210
this
ordi
nan
ce
P10
0.00
for
1st 3
pipe
s
P20
.00
for
ever
y
pipe
in
exc
ess
of
thre
e.
b.
Inst
allat
ion
of
wat
er
met
ers
P10
0.00
c.
Reinst
allat
ion
1211
for
disc
onn
ecte
d
pipe
con
nect
ions
due
to
nonpay
men
t of
wat
er
rent
als
or
othe
r
cau
ses,
after
havi
ng
paid
/sett
led
prev
ious
obli
gati
ons
is
P10
0.00
d.
Mon
thly
Fee
s
with
out
met
ers
1212
1st
Fau
cet
Addi
tion
al
1.
Priv
ate
Resi
den
ces
P
50.0
0
10.0
0
2.
Busi
nes
s
Esta
blis
hme
nts
1213
50.0
0
10.0
0
3.
Insti
tutio
nal
Faci
lities
50.0
0
10.0
0
e.
Mon
thly
Fee
s
with
Met
ers
a.
Flat
rate
(10c
ubic
Met
ers)
to
1214
be
dete
rmin
ed
by
the
San
ggu
nian
g
Bay
an
b.
Exc
ess/
addi
tion
al
volu
me)
-do-
f.
For
ever
y
serv
ice
rend
ered
by
the
mun
icip
al
plu
mbe
r on
priv
ate
1215
con
nect
ions
,a
mini
mal
fee
of
P50
.00
Sec
t
i
o
n
5
C
.
0
2
.
T
i
m
e
o
f
P
a
y
m
e
n
t
.
T
h
e
w
a
t
e
r
r
1216
e
n
t
a
l
i
s
d
u
e
a
n
d
p
a
y
a
b
l
e
t
o
t
h
e
O
f
f
i
c
e
o
f
t
h
e
M
u
n
i
c
1217
i
p
a
l
T
r
e
a
s
u
r
e
r
o
n
a
m
o
n
t
h
l
y
b
a
s
i
s
n
o
t
l
a
t
e
r
t
h
a
n
t
h
1218
e
1
0
t
h
d
a
y
o
f
t
h
e
f
o
l
l
o
w
i
n
g
m
o
n
t
h
.
Sec
tion
5C.
03.
Ad
mini
stra
tive
Pro
visi
ons.
1.
T
h
1219
e
i
n
s
t
a
l
l
a
t
i
o
n
o
f
a
p
r
i
v
a
t
e
p
i
p
e
l
i
n
e
f
r
o
m
t
h
e
1220
m
a
i
n
p
i
p
e
t
o
t
h
e
s
u
b
s
c
r
i
b
e
r
’
s
r
e
s
i
d
e
n
c
e
o
r
o
t
h
1221
e
r
d
e
s
i
g
n
a
t
e
d
p
l
a
c
e
s
s
h
a
l
l
b
e
u
n
d
e
r
t
a
k
e
n
b
y
t
h
1222
e
m
u
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
s
p
e
r
s
o
n
n
e
l
e
x
c
l
u
s
i
v
e
o
f
1223
t
h
e
m
a
t
e
r
i
a
l
s
a
n
d
a
c
c
e
s
s
o
r
i
e
s
n
e
c
e
s
s
a
r
y
i
n
t
h
e
1224
c
o
n
n
e
c
t
i
o
n
a
n
d
e
x
c
a
v
a
t
i
o
n
w
o
r
k
s
w
h
i
c
h
a
r
e
t
o
1225
b
e
s
h
o
u
l
d
e
r
e
d
b
y
t
h
e
s
u
b
s
c
r
i
b
e
r
.
A
n
y
i
n
s
t
a
l
l
a
t
1226
i
o
n
,
c
h
a
n
g
e
s
o
r
r
e
p
a
i
r
o
f
p
r
i
v
a
t
e
p
i
p
e
l
i
n
e
s
,
i
1227
f
d
o
n
e
b
y
t
h
e
s
u
b
s
c
r
i
b
e
r
s
h
o
u
l
d
b
e
u
n
d
e
r
t
h
e
s
1228
u
p
e
r
v
i
s
i
o
n
o
f
t
h
e
w
a
t
e
r
w
o
r
k
s
p
e
r
s
o
n
n
e
l
.
2.
I
t
s
h
1229
a
l
l
b
e
t
h
e
r
e
s
p
o
n
s
i
b
i
l
i
t
y
o
f
t
h
e
s
u
b
s
c
r
i
b
e
r
s
t
1230
o
r
e
p
o
r
t
a
n
y
l
e
a
k
a
g
e
s
o
r
d
a
m
a
g
e
s
o
n
t
h
e
s
y
s
t
e
m
1231
t
o
t
h
e
o
f
f
i
c
e
o
f
t
h
e
m
u
n
i
c
i
p
a
l
m
a
y
o
r
.
3.
I
t
s
h
a
1232
l
l
b
e
u
n
l
a
w
f
u
l
t
o
c
a
u
s
e
t
h
e
d
e
s
t
r
u
c
t
i
o
n
o
f
a
n
y
1233
p
o
r
t
i
o
n
o
f
t
h
e
w
a
t
e
r
w
o
r
k
s
s
y
s
t
e
m
a
n
d
/
o
r
p
i
l
f
e
1234
r
p
i
p
e
s
a
n
d
o
t
h
e
r
a
c
c
e
s
s
o
r
i
e
s
.
4.
I
t
s
h
a
l
l
b
e
u
n
1235
l
a
w
f
u
l
f
o
r
a
n
y
p
e
r
s
o
n
t
o
c
o
n
n
e
c
t
a
n
y
d
e
v
i
c
e
t
o
1236
t
h
e
m
u
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
s
p
i
p
e
l
i
n
e
w
i
t
h
o
u
t
p
r
i
1237
o
r
a
p
p
l
i
c
a
t
i
o
n
d
u
l
y
a
p
p
r
o
v
e
d
b
y
t
h
e
M
u
n
i
c
i
p
a
l
1238
M
a
y
o
r
a
n
d
t
h
e
p
a
y
m
e
n
t
o
f
p
r
o
p
e
r
f
e
e
s
h
e
r
e
i
n
i
m
1239
p
o
s
e
d
.
5.
I
t
s
h
a
l
l
b
e
u
n
l
a
w
f
u
l
f
o
r
a
n
y
p
e
r
s
o
n
t
o
1240
d
r
a
w
w
a
t
e
r
f
r
o
m
t
h
e
m
u
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
s
f
o
r
1241
a
n
y
o
t
h
e
r
p
u
r
p
o
s
e
e
x
c
e
p
t
f
o
r
d
o
m
e
s
t
i
c
u
s
e
a
n
d
1242
f
u
r
t
h
e
r
m
o
r
e
,
i
t
s
h
a
l
l
b
e
i
l
l
e
g
a
l
t
o
s
e
l
l
o
r
a
l
1243
l
o
w
n
o
n
s
u
b
s
c
r
i
b
e
r
s
t
o
d
r
a
w
w
a
t
e
r
r
e
g
u
l
a
r
l
y
f
r
1244
o
m
t
h
e
s
y
s
t
e
m
.
6.
I
t
s
h
a
l
l
b
e
u
n
l
a
w
f
u
l
f
o
r
a
n
y
p
1245
e
r
s
o
n
t
o
d
e
l
i
b
e
r
a
t
e
l
y
o
r
c
o
n
s
c
i
o
u
s
l
y
w
a
s
t
e
w
a
t
1246
e
r
b
e
i
n
g
s
u
p
p
l
i
e
d
f
r
o
m
t
h
e
K
i
a
n
g
a
n
W
a
t
e
r
w
o
r
k
s
1247
s
y
s
t
e
m
.
7.
U
n
l
e
s
s
a
u
t
h
o
r
i
z
e
d
b
y
t
h
e
M
u
n
i
c
i
p
a
l
M
1248
a
y
o
r
,
n
o
s
e
r
v
i
c
e
c
o
n
n
e
c
t
i
o
n
l
e
a
d
i
n
g
t
o
a
n
y
h
o
u
1249
s
e
h
o
l
d
o
r
s
t
r
u
c
t
u
r
e
s
h
a
l
l
b
e
i
n
s
t
a
l
l
e
d
.
A
n
y
u
n
1250
a
u
t
h
o
r
i
z
e
d
c
o
n
n
e
c
t
i
o
n
s
h
a
l
l
b
e
c
o
n
s
i
d
e
r
e
d
“
i
l
l
1251
e
g
a
l
c
o
n
n
e
c
t
i
o
n
”
a
n
d
s
h
a
l
l
b
e
c
u
t
o
f
f
w
i
t
h
o
u
t
1252
n
o
t
i
c
e
t
o
t
h
e
c
o
n
s
u
m
e
r
.
8.
I
t
s
h
a
l
l
b
e
u
n
l
a
w
f
u
l
1253
f
o
r
a
n
y
p
e
r
s
o
n
t
o
h
a
v
e
p
i
p
e
l
i
n
e
c
o
n
n
e
c
t
i
o
n
s
b
e
1254
f
o
r
e
t
h
e
m
a
i
n
t
a
n
k
.
9.
T
h
e
i
n
s
t
a
l
l
a
t
i
o
n
o
f
a
p
r
i
1255
v
a
t
e
p
i
p
e
l
i
n
e
f
r
o
m
t
h
e
m
a
i
n
p
i
p
e
t
o
t
h
e
s
u
b
s
c
r
1256
i
b
e
r
’
s
r
e
s
i
d
e
n
c
e
o
r
o
t
h
e
r
d
e
s
i
g
n
a
t
e
d
p
l
a
c
e
s
s
h
1257
a
l
l
b
e
u
n
d
e
r
t
a
k
e
n
b
y
t
h
e
m
u
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
s
1258
p
e
r
s
o
n
n
e
l
e
x
c
l
u
s
i
v
e
l
y
.
10.
E
x
c
a
v
a
t
i
o
n
t
o
b
e
m
a
d
e
1259
o
n
g
o
v
e
r
n
m
e
n
t
o
r
p
r
i
v
a
t
e
p
r
o
p
e
r
t
y
t
h
r
o
u
g
h
w
h
i
c
1260
h
t
h
e
p
i
p
e
l
i
n
e
p
a
s
s
e
s
f
r
o
m
t
h
e
m
a
i
n
p
i
p
e
t
o
t
h
1261
e
s
u
b
s
c
r
i
b
e
r
’
s
h
o
u
s
e
s
o
r
a
n
y
o
t
h
e
r
d
e
s
i
g
n
a
t
e
d
1262
s
p
o
t
m
u
s
t
f
i
r
s
t
b
e
c
l
e
a
r
e
d
b
y
t
h
e
s
u
b
s
c
r
i
b
e
r
w
1263
i
t
h
o
w
n
e
r
s
b
e
f
o
r
e
t
h
e
l
a
y
i
n
g
o
f
p
i
p
e
s
.
11.
T
h
e
M
u
1264
n
i
c
i
p
a
l
w
a
t
e
r
w
o
r
k
p
e
r
s
o
n
n
e
l
,
i
n
t
h
e
p
e
r
f
o
r
m
a
n
1265
c
e
o
f
t
h
e
i
r
d
u
t
i
e
s
,
m
a
y
e
n
t
e
r
p
r
i
v
a
t
e
p
r
o
p
e
r
t
i
1266
e
s
u
p
o
n
p
e
r
m
i
s
s
i
o
n
f
o
r
p
u
r
p
o
s
e
s
o
f
i
n
s
p
e
c
t
i
n
g
1267
a
n
d
d
e
t
e
r
m
i
n
i
n
g
w
h
e
t
h
e
r
o
r
n
o
t
s
t
r
i
c
t
c
o
m
p
l
i
a
n
1268
c
e
o
f
t
h
e
s
e
r
u
l
e
s
a
r
e
b
e
i
n
g
o
b
s
e
r
v
e
d
.
12.
A
l
l
p
i
p
1269
e
s
a
n
d
c
o
n
n
e
c
t
i
o
n
s
s
u
p
p
l
y
i
n
g
s
u
b
s
c
r
i
b
e
r
s
f
r
o
m
1270
t
h
e
m
a
i
n
p
i
p
e
s
m
u
s
t
n
o
t
b
e
m
o
r
e
t
h
a
n
½
i
n
c
h
i
n
1271
d
i
a
m
e
t
e
r
a
n
d
m
u
s
t
b
e
i
n
l
e
v
e
l
w
i
t
h
t
h
e
m
a
i
n
p
1272
i
p
e
l
i
n
e
.
13.
I
t
s
h
a
l
l
b
e
u
n
l
a
w
f
u
l
f
o
r
a
n
y
p
e
r
s
o
n
1273
t
o
m
a
i
n
t
a
i
n
o
u
t
l
e
t
s
w
i
t
h
o
u
t
a
n
y
s
t
o
p
c
o
c
k
s
o
r
d
1274
e
f
e
c
t
i
v
e
a
n
d
/
o
r
l
e
a
k
i
n
g
s
t
o
p
c
o
c
k
s
.
14.
I
t
s
h
a
l
l
b
1275
e
u
n
l
a
w
f
u
l
f
o
r
a
n
y
p
e
r
s
o
n
t
o
c
o
n
s
t
r
u
c
t
a
w
a
t
e
r
1276
t
a
n
k
w
i
t
h
c
a
r
r
y
i
n
g
c
a
p
a
c
i
t
y
o
f
m
o
r
e
t
h
a
n
t
w
o
1277
(
2
)
c
u
b
i
c
m
e
t
e
r
s
o
r
b
u
i
l
d
t
w
o
(
2
)
o
r
m
o
r
e
w
a
t
e
1278
r
t
a
n
k
s
t
h
a
t
w
i
l
l
d
r
a
w
w
a
t
e
r
d
i
r
e
c
t
l
y
f
r
o
m
t
h
e
1279
m
a
i
n
p
i
p
e
s
,
u
s
e
b
o
o
s
t
e
r
p
u
m
p
s
o
r
i
n
s
t
a
l
l
a
n
y
1280
o
t
h
e
r
d
e
v
i
c
e
t
o
i
l
l
e
g
a
l
l
y
d
r
a
w
w
a
t
e
r
f
r
o
m
t
h
e
1281
m
a
i
n
p
i
p
e
s
.
15.
I
t
s
h
a
l
l
b
e
u
n
l
a
w
f
u
l
f
o
r
a
n
y
p
e
r
s
1282
o
n
t
o
i
n
s
t
a
l
l
p
i
p
e
c
o
n
n
e
c
t
i
o
n
s
t
o
m
a
i
n
p
i
p
e
n
o
1283
t
d
u
l
y
d
e
s
i
g
n
a
t
e
d
f
o
r
r
e
g
u
l
a
r
h
o
u
s
e
h
o
l
d
c
o
n
n
e
c
1284
t
i
o
n
s
.
16.
W
a
t
e
r
t
a
n
k
s
w
i
t
h
m
e
a
s
u
r
e
m
e
n
t
s
a
b
o
v
e
o
n
1285
e
(
1
)
c
u
b
i
c
m
e
t
e
r
s
h
a
l
l
p
a
y
a
n
a
d
d
i
t
i
o
n
a
l
a
m
o
u
1286
n
t
o
f
f
i
f
t
e
e
n
p
e
s
o
s
(
P
1
5
.
0
0
)
p
e
r
m
o
n
t
h
.
17.
N
o
w
a
t
1287
e
r
t
a
n
k
s
h
a
l
l
b
e
c
o
n
s
t
r
u
c
t
e
d
u
n
t
i
l
a
f
t
e
r
t
h
e
i
1288
n
s
t
a
l
l
a
t
i
o
n
o
f
w
a
t
e
r
m
e
t
e
r
s
b
y
t
h
e
M
u
n
i
c
i
p
a
l
g
1289
o
v
e
r
n
m
e
n
t
.
Sec
tion
5C.
04.
Pen
altie
s
1.
N
o
n
p
a
y
m
e
n
t
o
f
w
a
t
e
r
s
e
r
v
i
c
e
f
e
e
1290
s
s
h
a
l
l
c
o
n
s
t
i
t
u
t
e
a
v
i
o
l
a
t
i
o
n
o
f
t
h
i
s
a
r
t
i
c
l
e
a
n
d
s
h
1291
a
l
l
s
u
b
j
e
c
t
t
h
e
v
i
o
l
a
t
o
r
o
r
v
i
o
l
a
t
o
r
s
t
o
t
h
e
f
o
l
l
o
w
i
n
g
1292
p
e
n
a
l
t
i
e
s
:
a
)
A
s
u
r
c
h
a
r
g
e
a
t
t
h
e
r
a
t
e
o
f
t
e
n
p
e
r
c
e
n
1293
t
(
1
0
%
)
o
f
t
h
e
m
o
n
t
h
l
y
w
a
t
e
r
s
e
r
v
i
c
e
f
e
e
s
s
h
a
l
l
b
e
1294
c
h
a
r
g
e
d
a
g
a
i
n
s
t
t
h
e
c
o
n
s
u
m
e
r
s
f
o
r
e
a
c
h
m
o
n
t
h
o
f
d
e
l
1295
i
n
q
u
e
n
c
y
.
b
)
D
i
s
c
o
n
n
e
c
t
i
o
n
o
f
p
i
p
e
s
c
o
n
n
e
c
t
i
o
n
f
o
r
1296
n
o
n
p
a
y
m
e
n
t
o
f
w
a
t
e
r
s
e
r
v
i
c
e
f
e
e
s
f
o
r
t
w
o
c
o
n
s
e
c
u
t
1297
i
v
e
m
o
n
t
h
s
.
c
)
I
n
c
a
s
e
o
f
i
n
s
o
l
v
e
n
c
y
,
w
h
e
r
e
t
h
e
c
o
1298
n
s
u
m
e
r
i
f
a
d
a
m
a
n
t
o
r
i
n
s
i
s
t
o
n
i
l
l
e
g
a
l
l
y
c
o
n
n
e
c
t
i
n
g
1299
p
i
p
e
l
i
n
e
s
t
o
h
i
s
h
o
u
s
e
h
o
l
d
,
d
e
s
p
i
t
e
d
i
s
c
o
n
n
e
c
t
i
o
n
s
1300
m
a
d
e
b
y
t
h
e
L
G
U
,
a
f
i
n
e
o
f
F
I
V
E
T
H
O
U
S
A
N
D
(
P
5
,
0
0
0
.
0
1301
0
)
p
e
s
o
s
o
r
i
m
p
r
i
s
o
n
m
e
n
t
o
f
s
i
x
m
o
n
t
h
s
a
t
t
h
e
d
i
s
c
r
1302
e
t
i
o
n
o
f
c
o
m
p
e
t
e
n
t
a
u
t
h
o
r
i
t
y
.
Sec
tion
5C.
05.
Rep
eali
ng
Cla
use
This
artic
le
ame
nds
the
prov
isio
ns
of
Mun
1303
icip
al
Ordi
nan
ce
No.
02,
seri
es
of
199
2.
Any
prov
isio
ns
of
othe
r
exis
ting
ordi
nan
ces
inco
nsis
tent
with
the
prov
isio
ns
of
this
artic
le
shal
l be
dee
med
repe
aled
or
ame
nde
d
acc
ordi
ngly
.
1304
ART
ICL
E D.
KIA
NG
AN
YO
UTH
HO
STE
L
Sect
ion
5D.
01
Imp
ositi
on
of
Fee
s.
The
fees
shall
be
colle
cted
for
the
use
of
the
Kian
gan
Yout
h
Host
el.
a. A
f
e
e
o
f
O
N
1305
E
H
U
N
D
R
E
D
F
I
F
T
Y
P
E
S
O
S
(
P
1
5
0
.
0
0
)
p
e
r
p
e
r
s
o
n
p
e
r
n
i
g
h
1306
t
w
i
l
l
b
e
c
h
a
r
g
e
d
f
o
r
t
h
e
d
o
r
m
i
t
o
r
y
r
o
o
m
s
.
b. F
o
r
p
r
i
v
a
1307
t
e
r
o
o
m
s
,
a
f
e
e
o
f
F
I
V
E
H
U
N
D
R
E
D
P
E
S
O
S
(
P
5
0
0
.
0
0
)
p
e
r
1308
r
o
o
m
p
e
r
n
i
g
h
t
w
i
l
l
b
e
c
o
l
l
e
c
t
e
d
.
c. A
f
e
e
o
f
O
N
E
T
H
O
U
1309
S
A
N
D
P
E
S
O
S
(
P
1
,
0
0
0
.
0
0
)
a
d
a
y
w
i
l
l
b
e
c
h
a
r
g
e
d
f
o
r
t
h
1310
e
r
e
n
t
a
l
o
f
t
h
e
c
o
n
f
e
r
e
n
c
e
h
a
l
l
/
r
e
c
e
p
t
i
o
n
a
r
e
a
.
T
h
i
1311
s
i
n
c
l
u
d
e
s
t
h
e
u
s
e
o
f
e
l
e
c
t
r
i
c
i
t
y
,
c
h
a
l
k
o
r
w
h
i
t
e
b
1312
o
a
r
d
,
s
o
u
n
d
s
y
s
t
e
m
a
n
d
o
t
h
e
r
f
a
c
i
l
i
t
i
e
s
.
d. F
o
r
k
i
t
c
h
e
n
1313
u
s
e
,
a
f
e
e
o
f
F
I
F
T
Y
P
E
S
O
S
(
P
5
0
.
0
0
)
p
e
r
m
e
a
l
f
o
r
a
1314
m
a
x
i
m
u
m
o
f
e
i
g
h
t
p
e
r
s
o
n
s
w
i
l
l
b
e
c
o
l
l
e
c
t
e
d
.
F
o
r
b
i
g
1315
o
c
c
a
s
i
o
n
s
s
u
c
h
a
s
d
e
b
u
t
,
b
i
r
t
h
d
a
y
s
,
r
e
u
n
i
o
n
s
,
w
e
d
d
1316
i
n
g
s
,
a
n
d
s
e
m
i
n
a
r
s
,
a
f
e
e
o
f
O
N
E
T
H
O
U
S
A
N
D
P
E
S
O
S
(
P
1
1317
,
0
0
0
.
0
0
)
s
h
a
l
l
b
e
c
o
l
l
e
c
t
e
d
.
Sect
ion
5D.
02.
Tim
e
and
Man
ner
of
Pay
men
t.
Pay
men
t of
fees
imp
ose
d in
secti
on
1318
5.31
.01
here
of
shall
be
mad
e to
the
Offic
e of
the
Mun
icipa
l
Trea
sure
r or
his
duly
desi
gnat
ed
repr
ese
ntati
ve in
acc
orda
nce
with
the
follo
wing
sch
edul
es;
a.
Lod
ging
roo
ms
and
dor
mito
rieslodgi
ng
fees
1319
shall
be
paid
befo
re
any
lodg
er
shall
che
cko
ut of
the
host
el.
b.
Ren
tals
for
the
conf
eren
ce
halls
shall
be
paid
in
adv
anc
e
befo
re
activ
ities
shall
be
con
duct
ed
on
suc
h
halls
.
Sect
ion
5D.
03.
1320
Adm
inistr
ative
Prov
ision
s
a. R
e
q
u
e
s
t
f
o
r
t
h
e
r
e
s
e
r
v
a
t
i
o
n
o
n
t
h
e
u
s
e
o
f
h
o
1321
s
t
e
l
f
a
c
i
l
i
t
i
e
s
s
h
o
u
l
d
b
e
m
a
d
e
i
n
w
r
i
t
i
n
g
a
n
d
a
d
d
r
e
1322
s
s
e
d
t
o
t
h
e
h
o
s
t
e
l
a
d
m
i
n
i
s
t
r
a
t
o
r
a
t
l
e
a
s
t
f
o
u
r
d
a
y
s
1323
b
e
f
o
r
e
c
h
e
c
k
i
n
d
a
t
e
.
A
c
c
e
p
t
a
n
c
e
o
f
r
e
s
e
r
v
a
t
i
o
n
s
s
1324
h
a
l
l
b
e
o
n
f
i
r
s
t
c
o
m
e
f
i
r
s
t
s
e
r
v
e
b
a
s
i
s
.
b. A
l
o
d
g
e
r
s
h
1325
a
l
l
f
i
r
s
t
r
e
g
i
s
t
e
r
w
i
t
h
t
h
e
K
i
a
n
g
a
n
Y
o
u
t
h
H
o
s
t
e
l
A
d
1326
m
i
n
i
s
t
r
a
t
o
r
o
r
h
i
s
d
u
l
y
d
e
s
i
g
n
a
t
e
d
r
e
p
r
e
s
e
n
t
a
t
i
v
e
b
1327
e
f
o
r
e
o
c
c
u
p
y
i
n
g
a
n
y
r
o
o
m
s
o
f
t
h
e
f
a
c
i
l
i
t
y
.
c. A
l
l
p
a
y
m
e
1328
n
t
s
f
o
r
t
h
e
u
s
e
o
f
t
h
e
h
o
s
t
e
l
f
a
c
i
l
i
t
i
e
s
s
h
o
u
l
d
b
e
1329
m
a
d
e
t
o
t
h
e
a
d
m
i
n
i
s
t
r
a
t
o
r
o
r
t
o
t
h
e
c
a
r
e
t
a
k
e
r
i
n
t
h
1330
e
f
o
r
m
e
r
’
s
a
b
s
e
n
c
e
.
T
h
e
c
l
i
e
n
t
s
h
a
l
l
b
e
p
r
o
v
i
d
e
d
w
i
1331
t
h
a
n
o
f
f
i
c
i
a
l
r
e
c
e
i
p
t
.
d. C
r
e
d
i
t
m
a
y
b
e
a
l
l
o
w
e
d
o
n
l
y
u
1332
p
o
n
t
h
e
p
r
e
s
e
n
t
a
t
i
o
n
o
f
a
p
r
o
m
i
s
s
o
r
y
n
o
t
e
d
u
l
y
s
i
g
n
1333
e
d
b
y
t
h
e
g
u
e
s
t
a
n
d
c
a
n
o
n
l
y
c
o
v
e
r
5
0
%
o
f
t
h
e
t
o
t
a
l
1334
f
e
e
s
t
o
b
e
c
o
l
l
e
c
t
e
d
.
T
h
e
s
e
c
o
l
l
e
c
t
i
b
l
e
s
s
h
o
u
l
d
b
e
1335
p
a
i
d
w
i
t
h
i
n
o
n
e
m
o
n
t
h
.
e. A
l
o
d
g
e
r
s
h
o
u
l
d
o
b
s
e
r
v
e
a
l
l
1336
h
o
u
s
e
r
u
l
e
s
i
m
p
o
s
e
d
b
y
m
a
n
a
g
e
m
e
n
t
o
n
l
o
d
g
e
r
s
a
t
t
h
e
1337
f.
f
a
c
i
l
i
t
y
.
T
h
e
h
o
s
t
e
l
s
h
a
l
l
n
e
v
e
r
b
e
u
s
e
d
f
o
r
g
a
m
b
l
i
1338
n
g
a
n
d
/
o
r
o
t
h
e
r
s
i
m
i
l
a
r
a
c
t
i
v
i
t
i
e
s
.
g. C
h
e
c
k
i
n
t
i
m
e
s
h
1339
a
l
l
b
e
a
t
a
n
y
t
i
m
e
o
f
t
h
e
d
a
y
a
n
d
c
h
e
c
k
o
u
t
t
i
m
e
s
h
1340
a
l
l
b
e
a
t
n
o
o
n
t
i
m
e
o
f
t
h
e
d
a
y
.
Sect
ion
5D.
04.
All
fees
deri
ved
from
the
occ
upa
ncy
of
the
Kian
gan
Yout
h
1341
Host
el
and
rent
al
deri
ved
from
the
conf
eren
ce
halls
shall
accr
ue
to
the
gen
eral
fund
.
Sect
ion
5D.
05.
Rep
ealin
g
Clau
seProv
ision
s of
any
exist
ing
reso
lutio
ns/o
rdin
anc
es
cont
rary
to
the
abo
ve
prov
1342
ision
s
are
here
by
dee
med
ame
nde
d
and
repe
aled
.
Sect
ion
5D.
06
Pen
al
Prov
ision
sAny
viola
tion
of
the
prov
ision
s of
this
articl
e
shall
be
pen
alize
d
with
a
fine
of
not
less
than
P1,0
00.0
0 or
impr
1343
ison
men
t of
not
mor
e
than
six
mon
ths
or
both
at
the
discr
etio
n of
the
cour
t.
Arti
cle
E.
Mar
ket
Fee
s
and
Cha
rge
s
Sec
tion
5E.
01 –
Defi
niti
ons
of
Ter
ms
–
Wh
en
use
d in
this
artic
le:
1344
Publ
ic
Mar
ket
–
Ref
ers
to
any
plac
e,
buil
ding
or
stru
ctur
e of
any
kind
desi
gnat
ed
by
the
San
ggu
nian
Bay
an,
exc
ept
publ
ic
stre
ets,
road
s,
plaz
as
and
the
like.
That
for
this
purp
ose,
the
follo
1345
win
g
publ
ic
mar
kets
are
desi
gnat
ed
as
follo
ws:
Kian
gan
Mar
ket
area
in
Pobl
acio
n
and
Ibul
ao,
Bag
uing
e.
Mar
ket
stall
–
refe
rs to
any
allot
ted
spa
ce
or
both
in
the
publ
ic
mar
ket
whe
re
1346
mer
cha
ndis
e of
any
kind
is
sold
or
offer
ed
for
sale
.
Mar
ket
pre
mis
esRef
ers
to
any
spa
ce
in
the
mar
ket
com
pou
nd,
part
of
the
mar
ket
lot
con
sisti
ng
of
bare
grou
nd
not
cov
ered
by
1347
mar
ket
buil
ding
s,
usu
ally
occ
upie
d by
tran
sien
t
ven
dors
esp
ecia
lly
duri
ng
mar
ket
day
s.
Mar
ket
Sect
ion
–
refe
rs to
any
sub
divis
ion
of
the
mar
ket
clas
s or
grou
p, of
allie
d
goo
ds,
com
mod
1348
ities
or
mer
cha
ndis
e.
For
purp
ose
s of
this
artic
le,
the
publ
ic
mar
ket
in
Pobl
acio
n,
Kian
gan
shal
l be
divi
ded
into
the
follo
win
g
sect
ions
:
1. F
i
s
h
s
e
c
t
i
o
n
1349
f
i
s
h
.
,
o
y
s
t
e
r
s
,
l
o
b
s
t
e
r
s
,
s
h
r
i
m
p
s
a
n
d
o
t
h
e
r
m
a
r
i
1350
n
e
p
r
o
d
u
c
t
s
.
2. M
e
a
t
S
e
c
t
i
o
n
f
r
e
s
h
m
e
a
t
,
f
r
o
m
c
o
w
s
,
c
1351
a
r
a
b
a
o
,
h
o
r
s
e
s
,
g
o
a
t
s
,
s
h
e
e
p
,
s
w
i
n
e
,
f
o
w
l
s
,
e
t
c
.
3. D
r
1352
y
g
o
o
d
s
a
l
l
k
i
n
d
s
o
f
t
e
x
t
i
l
e
,
r
e
a
d
y
m
a
d
e
d
r
e
s
s
e
s
a
1353
n
d
a
p
p
a
r
e
l
s
,
t
o
i
l
e
t
r
i
e
s
,
n
o
v
e
l
t
i
e
s
,
s
h
o
e
s
,
l
a
c
e
s
,
k
1354
i
t
c
h
e
n
w
a
r
e
s
,
h
a
n
d
b
a
g
s
,
s
c
h
o
o
l
a
n
d
o
f
f
i
c
e
s
u
p
p
l
i
e
s
.
1355
4. G
r
o
c
e
r
y
a
n
d
s
a
r
i
s
a
r
i
s
t
o
r
e
S
e
c
t
i
o
n
a
l
l
k
i
n
d
s
o
f
1356
c
a
k
e
s
,
b
u
t
t
e
r
,
c
h
e
e
s
e
,
c
o
n
f
e
c
t
i
o
n
a
r
i
e
s
,
c
a
n
d
i
e
s
,
c
a
1357
n
n
e
d
o
r
b
o
t
t
l
e
d
f
o
o
d
s
,
b
e
v
e
r
a
g
e
s
,
s
o
f
t
d
r
i
n
k
s
,
f
l
o
u
r
1358
,
r
i
c
e
,
o
a
t
m
e
a
l
,
h
a
m
,
s
u
g
a
r
,
n
u
t
s
,
s
a
u
c
e
,
o
n
i
o
n
s
,
g
1359
a
r
l
i
c
,
p
o
t
a
t
o
e
s
,
e
g
g
s
,
t
o
i
l
e
t
a
r
t
i
c
l
e
s
,
s
a
u
s
a
g
e
s
,
c
1360
o
r
n
,
m
o
n
g
o
,
s
t
a
r
c
h
,
s
m
o
k
e
d
f
i
s
h
,
d
r
i
e
d
f
i
s
h
,
s
a
l
t
,
1361
s
o
a
p
a
n
d
o
t
h
e
r
h
o
u
s
e
h
o
l
d
o
r
f
o
o
d
p
r
o
d
u
c
t
s
,
i
n
c
l
u
d
i
n
1362
g
f
i
r
e
w
o
o
d
a
n
d
c
h
a
r
c
o
a
l
.
5. V
e
g
e
t
a
b
l
e
a
n
d
f
r
u
i
t
s
e
c
t
i
o
n
1363
s
a
l
l
k
i
n
d
s
o
f
v
e
g
e
t
a
b
l
e
s
,
f
r
u
i
t
s
a
n
d
r
o
o
t
c
r
o
p
s
.
1364
6. E
a
t
e
r
i
e
s
a
n
d
c
o
o
k
e
d
F
o
o
d
S
e
c
t
i
o
n
a
l
l
k
i
n
d
s
o
f
c
o
o
1365
k
e
d
f
o
o
d
,
i
n
c
l
u
d
i
n
g
r
e
f
r
e
s
h
m
e
n
t
s
a
n
d
c
a
k
e
s
.
7. P
o
u
l
t
r
y
1366
P
r
o
d
u
c
t
s
S
e
c
t
i
o
n
–
C
h
i
c
k
e
n
,
d
u
c
k
s
,
b
i
r
d
s
,
t
u
r
k
e
y
s
,
1367
g
e
e
s
e
.
E
t
c
.
Sec
tion
5E.
02 Imp
osit
ion
of
Fee
s The
re
shal
l be
coll
ecte
d
the
follo
win
g
Mar
ket
Fee
s:
1.
Ren
tal
for
fixe
d
stall
,
roo
m
spa
ce,
boot
1368
h,
per
mon
th
a.
Buil
ding
A
(Ne
w
Buil
ding
)
300.
00
b.
Buil
ding
B
(Ne
wes
t
Buil
ding
)
500.
00
2.
For
occ
upa
ncy
of
sha
ded/
ope
n
1369
spa
ce
of
mar
ket
pre
mis
es
duri
ng
Sat
urda
ys
and
Mun
icip
al
occ
asio
n
a.
Dry
Goo
dsope
n
spa
ce
P
3.00
/sq.
m
b.
For
Veg
etab
les/
Fruit
ssha
ded
spa
ce
1370
P
0.10
/eve
ry
pes
o
valu
e of
prod
uct
bein
g
sold
c.
Oth
er
Mar
keta
ble
com
mod
ities
sold
at
the
mar
ket
pre
mis
es
- C
h
i
c
k
e
n
/
D
u
c
k
P
5
1371
.
0
0
/
h
e
a
d
- G
o
a
t
/
S
h
e
e
p
2
0
.
0
0
/
h
e
a
d
- P
i
g
5
0
.
0
0
/
h
e
a
d
- L
1372
a
r
g
e
C
a
t
t
l
e
2
0
0
.
0
0
/
h
e
a
d
d
.
F
o
r
M
e
a
t
/
F
i
s
h
P
5
.
0
1373
0
/
s
q
.
m
d
.
Tob
acc
o
P
5.00
/sq.
m
e
. All
othe
r
mar
ket
goo
ds
3%
of
gros
s
sale
3.
F
o
r
o
c
c
u
p
a
1374
n
c
y
o
f
o
p
e
n
c
o
u
r
t
f
o
r
d
r
y
i
n
g
p
a
l
a
y
,
c
o
r
n
a
n
d
c
o
f
f
e
e
.
1375
-P
2.00
per
sq.
met
ers
occ
upie
d
per
day.
4.
For
Tem
pora
ry
mar
ket
stall
outs
ide
buil
ding
A&
B.
a.
Alon
g
Mar
ket
road
, per
mon
th
P10
0.00
b.
Behi
nd
Buil
ding
“A”
per
mon
1376
th
30.0
0
5.
The
imp
ositi
on
of
fees
to
incl
ude
in
the
dail
y
tick
etin
g
the
follo
win
g:
a.
Mea
t
Sect
ion
ordi
nary
day
s
10.0
0
1377
Sat
urda
ys
15.0
0
b.
Fish
Sect
ion
Ordi
nary
day
s
10.0
0
Sat
urda
ys
15.0
0
1378
c.
Mar
ket
tabl
es
Ordi
nary
day
s
10.0
0
Sat
urda
ys
15.0
0
Sun
day
s
Exe
1379
mpt
Sec
t
i
o
n
5
E
.
0
4
.
S
u
r
c
h
a
r
g
e
s
f
o
r
L
a
t
e
o
r
N
o
n
p
a
y
m
e
n
t
o
f
F
e
1380
e
s
.
a.)
T
h
e
l
e
s
s
e
e
o
f
a
s
t
a
l
l
,
o
r
b
o
o
t
h
w
h
o
f
a
i
l
s
t
o
p
1381
a
y
t
h
e
d
u
l
y
o
r
m
o
n
t
h
l
y
r
e
n
t
a
l
f
r
e
e
s
h
a
l
l
p
a
y
a
s
u
r
c
1382
h
a
r
g
e
o
f
T
W
E
N
T
Y
P
E
R
C
E
N
T
(
2
0
%
)
.
o
f
t
h
e
t
o
t
a
l
a
m
o
u
n
t
1383
d
u
e
:
p
r
o
v
i
d
e
d
t
h
a
t
t
h
e
f
a
i
l
u
r
e
t
o
p
a
y
t
h
e
r
e
n
t
a
l
f
e
1384
e
f
o
r
t
h
r
e
e
c
o
n
s
e
c
u
t
i
v
e
m
o
n
t
h
s
s
h
a
l
l
c
a
u
s
e
t
h
e
a
u
t
o
1385
m
a
t
i
c
c
a
n
c
e
l
l
a
t
i
o
n
o
f
t
h
e
c
o
n
t
r
a
c
t
o
f
l
e
a
s
e
o
f
s
t
a
l
1386
l
a
n
d
s
h
a
l
l
b
e
d
e
c
l
a
r
e
d
v
a
c
a
n
t
a
n
d
s
u
b
j
e
c
t
t
o
a
d
j
u
d
1387
i
c
a
t
i
o
n
.
b
.
)
A
n
y
p
e
r
s
o
n
o
c
c
u
p
y
i
n
g
o
r
u
s
i
n
g
a
s
p
a
c
e
1388
i
n
t
h
e
m
a
r
k
e
t
p
r
e
m
i
s
e
s
w
i
t
h
o
u
t
h
a
v
i
n
g
p
a
i
d
t
h
e
f
e
e
1389
i
m
p
o
s
e
d
i
n
t
h
e
s
t
a
l
l
o
r
b
o
o
t
h
s
s
h
a
l
l
b
e
a
d
j
u
d
i
c
a
t
e
d
1390
t
o
q
u
a
l
i
f
i
e
d
a
p
p
l
i
c
a
n
t
s
i
n
t
h
e
f
o
l
l
o
w
i
n
g
m
a
n
n
e
r
:
1.
N
o
1391
t
i
c
e
o
f
v
a
c
a
n
c
y
o
f
v
a
c
a
n
t
o
r
n
e
w
l
y
c
o
n
s
t
r
u
c
t
e
d
s
t
a
l
1392
l
s
o
r
b
o
o
t
h
s
s
h
a
l
l
b
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1399
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1400
r
m
:
NO
T
I
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E
Notice is hereby given that stall/booth No. _____, Building No. ____ of the market is vacated
o
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1405
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1406
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1407
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1408
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1409
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1410
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1411
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1412
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.
T
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p
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c
1413
a
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f
o
r
m
;
1414
AP
PLI
CA
TIO
N
TO
LEA
SE
MA
RK
ET
STA
LL
___
___
___
___
_
Add
ress
___
___
___
___
1415
Dat
e
THE
MU
NICI
PAL
MA
RK
ET
AD
MIN
IST
RAT
OR
Mun
icip
ality
of
Kian
gan
Pro
vinc
e of
Ifug
ao
Sir:
I
here
by
appl
y
und
er
the
follo
wing
cont
ract
1416
for
the
leas
e of
Stall
No.
___
__
of
the
mar
ket.
I am
___
__
year
s of
age,
a
citiz
en
___
___
___
___
___
__
and
pres
ently
resi
ding
at
___
___
___
___
___
___
___
___
___
__.
S
houl
d
abo
vemen
tion
1417
ed
stall
be
leas
ed
to
me
in
acc
orda
nce
with
the
Mar
ket
rule
s
and
regu
latio
ns, I
pro
mis
e to
hold
the
sam
e
und
er
the
follo
win
g
con
ditio
ns:
1. T
h
a
t
w
h
i
l
e
I
1418
a
m
o
c
c
u
p
y
i
n
g
o
r
l
e
a
s
i
n
g
t
h
i
s
s
t
a
l
l
,
I
s
h
a
l
l
a
t
a
l
l
1419
t
i
m
e
s
h
a
v
e
m
y
p
i
c
t
u
r
e
a
n
d
t
h
a
t
o
f
m
y
h
e
l
p
e
r
/
s
c
o
n
v
e
1420
n
i
e
n
t
l
y
f
r
a
m
e
d
a
n
d
h
a
n
g
e
d
c
o
n
s
p
i
c
u
o
u
s
l
y
i
n
t
h
e
s
t
a
l
1421
l
.
2. I
s
h
a
l
l
k
e
e
p
t
h
e
s
t
a
l
l
a
t
a
l
l
t
i
m
e
s
i
n
a
g
o
o
d
s
a
n
1422
i
t
a
r
y
c
o
n
d
i
t
i
o
n
a
n
d
c
o
m
p
l
y
s
t
r
i
c
t
l
y
w
i
t
h
a
l
l
s
a
n
i
t
a
1423
r
y
a
n
d
m
a
r
k
e
t
r
u
l
e
s
a
n
d
r
e
g
u
l
a
t
i
o
n
s
n
o
w
e
x
i
s
t
i
n
g
o
r
1424
w
h
i
c
h
t
h
e
r
e
f
o
r
e
m
a
y
b
e
p
r
o
m
u
l
g
a
t
e
d
.
3. I
s
h
a
l
l
p
a
y
t
h
e
1425
c
o
r
r
e
s
p
o
n
d
i
n
g
r
e
n
t
f
o
r
t
h
e
s
t
a
l
l
/
b
o
o
t
h
i
n
t
h
e
m
a
n
1426
n
e
r
p
r
e
s
c
r
i
b
e
d
b
y
e
x
i
s
t
i
n
g
l
a
w
,
o
r
o
r
d
i
n
a
n
c
e
s
.
4. T
h
e
b
1427
u
s
i
n
e
s
s
t
o
b
e
c
o
n
d
u
c
t
e
d
i
n
t
h
e
s
t
a
l
l
/
b
o
o
t
h
s
h
a
l
l
b
1428
e
l
o
n
g
e
x
c
l
u
s
i
v
e
l
y
t
o
m
e
.
5. I
n
c
a
s
e
I
e
n
g
a
g
e
h
e
l
p
e
r
s
,
I
1429
s
h
a
l
l
c
o
n
d
u
c
t
m
y
b
u
s
i
n
e
s
s
a
n
d
b
e
p
r
e
s
e
n
t
a
t
t
h
e
s
t
1430
a
l
l
a
n
d
p
r
o
m
p
t
l
y
n
o
t
i
f
y
t
h
e
m
a
r
k
e
t
a
u
t
h
o
r
i
t
i
e
s
o
f
m
1431
y
a
b
s
e
n
c
e
,
g
i
v
i
n
g
r
e
a
s
o
n
s
t
h
e
r
e
t
o
;
6. I
s
h
a
l
l
n
o
t
s
e
l
l
1432
o
r
t
r
a
n
s
f
e
r
m
y
p
r
i
v
i
l
e
g
e
t
o
t
h
e
s
t
a
l
l
/
b
o
o
t
h
o
t
h
e
r
w
1433
i
s
e
p
e
r
m
i
t
a
n
o
t
h
e
r
p
e
r
s
o
n
t
o
c
o
n
d
u
c
t
b
u
s
i
n
e
s
s
t
h
e
r
e
1434
i
n
.
7. A
n
y
v
i
o
l
a
t
i
o
n
o
n
m
y
p
a
r
t
o
r
o
n
t
h
e
p
a
r
t
o
f
m
y
h
e
1435
l
p
e
r
s
o
f
t
h
e
f
o
r
e
g
o
i
n
g
c
o
n
d
i
t
i
o
n
s
s
h
a
l
l
b
e
s
u
f
f
i
c
i
e
1436
n
t
g
r
o
u
n
d
/
c
a
u
s
e
f
o
r
t
h
e
m
a
r
k
e
t
a
u
t
h
o
r
i
t
i
e
s
t
o
c
a
n
c
1437
e
l
t
h
i
s
c
o
n
t
r
a
c
t
.
V
e
r
y
t
r
u
l
y
y
o
u
r
s
,
___
___
___
___
___
___
___
___
1438
I
___
___
___
___
___
___
___
___
___
do
here
by
stat
e
that
I am
the
pers
on
who
sign
ed
the
fore
goin
g
appl
icati
on;
that
I
hav
e
read
the
sam
e,
and
that
the
cont
ents
ther
eof
are
true
to
the
best
1439
of
my
kno
wle
dge.
___
___
___
___
__
Appl
ican
t
S
UB
SC
RIB
ED
AN
D
SW
OR
N to
befo
re
me
this
___
___
___
day
of
___
1440
___
___
__
20_
___
_ at
Kian
gan,
Ifug
ao
Pro
vinc
e,
Affia
nt
exhi
bitin
g to
me
his/
her
Resi
den
ce
Cert
ifica
te
No.
___
___
___
___
___
___
issu
ed
on
___
___
___
___
___
___
___
_ at
___
___
___
___
___
___
1441
___
___
_.
___
___
___
___
___
___
___
___
Offi
cer
Ad
mini
steri
ng
Oat
h
1. A
p
p
l
i
c
a
n
t
s
w
h
o
a
r
e
F
i
1442
l
i
p
i
n
o
C
i
t
i
z
e
n
s
s
h
a
l
l
h
a
v
e
p
r
e
f
e
r
e
n
c
e
i
n
t
h
e
l
e
a
s
e
1443
o
f
P
u
b
l
i
c
M
a
r
k
e
t
S
t
a
l
l
/
b
o
o
t
h
.
I
f
o
n
t
h
e
l
a
s
t
d
a
y
s
1444
e
t
f
o
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f
i
l
i
n
g
a
p
p
l
i
c
a
t
i
o
n
,
t
h
e
r
e
i
s
n
o
a
p
p
l
i
c
a
t
i
o
n
1445
f
r
o
m
a
F
i
l
i
p
i
n
o
C
i
t
i
z
e
n
,
t
h
e
p
o
s
t
i
n
g
o
f
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h
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n
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t
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c
e
1446
o
f
v
a
c
a
n
c
y
p
r
e
s
c
r
i
b
e
d
a
b
o
v
e
s
h
a
l
l
b
e
d
o
n
e
f
o
r
a
n
o
t
h
1447
e
r
t
e
n
(
1
0
)
d
a
y
s
p
e
r
i
o
d
.
I
f
a
f
t
e
r
t
h
e
l
a
p
s
e
o
f
t
h
e
1448
p
e
r
i
o
d
,
t
h
e
r
e
i
s
s
t
i
l
l
n
o
F
i
l
i
p
i
n
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a
p
p
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c
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n
t
,
t
h
e
s
1449
t
a
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l
s
h
a
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a
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1450
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p
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f
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i
e
1451
n
a
p
p
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1452
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1453
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1454
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F
i
l
i
p
i
n
o
a
p
p
l
i
c
a
n
t
,
t
h
e
s
t
a
l
l
/
b
o
o
t
h
s
h
a
l
l
b
e
1455
a
d
j
u
d
i
c
a
t
e
d
t
o
h
i
m
.
I
f
e
v
e
r
t
h
e
r
e
a
r
e
s
e
v
e
r
a
l
F
i
l
i
1456
p
i
n
o
a
p
p
l
i
c
a
n
t
s
f
o
r
t
h
e
s
a
m
e
s
t
a
l
l
,
a
d
j
u
d
i
c
a
t
i
o
n
o
f
1457
t
h
e
s
t
a
l
l
s
h
a
l
l
b
e
m
a
d
e
t
h
r
o
u
g
h
d
r
a
w
i
n
g
o
f
l
o
t
s
t
o
1458
b
e
c
o
n
d
u
c
t
e
d
b
y
t
h
e
P
u
b
l
i
c
M
a
r
k
e
t
A
d
m
i
n
i
s
t
r
a
t
o
r
o
n
1459
t
h
e
d
a
t
e
a
n
d
h
o
u
r
s
p
e
c
i
f
i
e
d
o
n
t
h
e
n
o
t
i
c
e
.
5
.
T
h
e
1460
s
u
c
c
e
s
s
f
u
l
a
p
p
l
i
c
a
n
t
s
h
a
l
l
f
u
r
n
i
s
h
t
h
e
M
u
n
i
c
i
p
a
l
T
r
1461
e
a
s
u
r
e
r
t
w
o
(
2
)
c
o
p
i
e
s
o
f
h
i
s
/
h
e
r
p
i
c
t
u
r
e
i
m
m
e
d
i
a
t
e
1462
l
y
a
f
t
e
r
t
h
e
a
w
a
r
d
o
f
t
h
e
l
e
a
s
e
.
d.)
V
a
c
a
n
c
y
o
f
s
t
a
l
l
b
e
1463
f
o
r
e
e
x
p
i
r
a
t
i
o
n
o
f
t
h
e
l
e
a
s
e
.
Sho
uld
for
any
reas
on a
stall
hold
er
or
less
ee
disc
onti
nue
his
busi
nes
s
befo
re
1464
his
leas
e of
the
stall
expi
res,
suc
h
stall
shal
l be
con
side
red
disp
ose
d of
in
man
ner
here
in
pres
crib
ed.
e.)
Part
ner
shi
p
with
stall
hol
der.
- A
mar
ket
stall
hold
er
who
ente
rs
into
busi
nes
s
part
ners
1465
hip
with
any
entr
y
after
he
has
acq
uire
d
the
right
to
leas
e
suc
h
stall
hav
e no
auth
ority
to
tran
sfer
to
his
part
ners
the
right
to
occ
upy
the
stall
:
Pro
vide
d
how
ever
,
that
in
cas
e of
deat
h or
any
1466
lega
l
disa
bility
of
suc
h
stall
hold
er to
cont
inue
occ
upyi
ng
the
surv
ivin
g
part
ner
of
not
exc
eedi
ng
sixty
(60)
day
s
with
whic
h to
win
d up
the
busi
nes
s of
the
part
ners
hip.
If
the
surv
ivin
g
part
ner
is
1467
othe
rwis
e
qual
ified
to
occ
upy
a
mar
ket
stall
und
er
the
prov
isio
n
here
of,
and
the
spo
use,
pare
nt,
son,
dau
ghte
r or
relat
ive
withi
n
the
third
degr
ee
of
con
san
guin
ity
or
affin
ity
of
the
dec
eas
ed
1468
is
not
appl
ying
for
the
stall
s,
he
shal
l be
give
n
the
pref
eren
ce
to
cont
inue
occ
upyi
ng
the
stall
/boo
th
con
cern
ed
of
the
appl
ied
ther
eof;
f.)
Les
see
to
per
son
ally
ad
min
iste
r
his
stall
-
1469
Any
pers
on
who
has
bee
n
awa
rded
the
right
to
leas
e a
mar
ket
stall
in
acc
orda
nce
with
the
prov
isio
n
ther
eof,
shal
l
occ
upy,
adm
inist
er
and
be
pres
ent
pers
onal
ly at
his
stall
/boo
th:
Pro
vide
d,
that
help
1470
ers
to
be
emp
loye
d
are
citiz
ens
of
the
Phili
ppin
es,
relat
ive
and
chil
dren
of
the
stall
hold
er
who
are
actu
ally
livin
g
with
him
and
who
are
not
disq
ualif
ied
und
er
the
prov
isio
ns
here
of:
and
prov
ided
,
1471
furth
er,
that
the
pers
ons
to
be
emp
loye
d as
help
ers,
shal
l
und
er
no
circ
ums
tanc
es,
be
pers
ons,
with
who
m
the
stall
hold
ers
has
any
com
mer
cial
relat
ions
or
tran
sact
ions
.
g.)
Du
mm
iessubleas
1472
e of
stall
s. In
any
cas
e,
whe
re
the
pers
ons,
regi
ster
ed
to
be
hold
ers
or
leas
es
of
the
stall
in
the
publ
ic
mar
ket,
if
foun
d to
be
in
reali
ty
not
the
pers
on
who
is
actu
ally
occ
upyi
ng
said
stall
, the
1473
leas
e of
suc
h
stall
shal
l be
can
cell
ed;
if
upo
n
inve
stig
atio
n,
suc
h
stall
hold
er
is
foun
d to
hav
e
subleas
ed
his/
her
stall
to
anot
her
pers
on
or to
hav
e
con
nive
d
with
suc
h
pers
on
so
that
1474
the
latte
r
may
for
any
reas
on
be
able
to
occ
upy
the
said
stall
or
boot
h,
cont
ract
of
the
less
ee
shal
l be
term
inat
ed
and
the
stall
shal
l be
decl
ared
vac
ant
and
be
adju
dica
ted
in
acc
orda
nce
with
the
prov
1475
isio
n of
this
artic
le.
h.)
App
eals
Any
appl
ican
t
who
is
not
sati
sfie
d
with
the
adju
dica
tion
mad
e by
the
Tre
asur
er
or
the
Mar
ket
Ad
mini
strat
or
on
the
stall
appl
ied
by
him,
may
app
eal
his
cas
1476
e to
the
Mun
icip
al
Mar
ket
com
mitt
ee
whic
h
shal
l be
crea
ted
for
the
purp
ose
trou
gh
the
may
or.
The
deci
sion
of
the
Mun
icip
al
Mar
ket
Co
mmi
ttee
in
suc
h
cas
es
shal
l be
final
.
i.)
Cre
atio
1477
n of
Mar
ket
Co
mm
itte
e The
re is
here
by
crea
ted
a
mar
ket
com
mitt
ee
com
pos
ed
of
the
Publ
ic
Mar
ket
Ad
mini
strat
or
as
the
Cha
irma
n
and
a
repr
ese
ntati
ve
of
the
May
or, a
repr
ese
ntati
ve
1478
of
the
Mun
icip
al
Cou
ncil,
a
repr
ese
ntati
ve
of
the
Sec
reta
ry of
Fina
nce,
the
Pro
vinci
al
Atto
rney
, a
repr
ese
ntati
ve
of
the
Pro
vinci
al
Fisc
al, a
repr
ese
ntati
ve
of
the
Mar
ket
Ven
dors
, to
solv
e
cas
1479
es
in
con
nect
ion
with
adju
dica
tion
of
vac
ant
or
new
ly
con
stru
cted
stall
s/bo
oths
in
the
mar
ket
and
to
certi
fy to
the
Mar
ket
Ad
mini
strat
or
the
resu
lt
ther
eof
Sec
tion
5E.
05.
Ad
min
istr
ativ
e
1480
Pro
visi
ons
:
a.
Aut
horit
y of
the
Publ
ic
Mar
ket
Ad
mini
strat
or.
He
shal
l
exer
cise
dire
ct
and
imm
edia
te
sup
ervi
sion
adm
inist
ratio
n
and
cont
rol
over
the
Kian
gan
Publ
ic
Mar
ket
and
the
Per
1481
son
nel
ther
eof,
incl
udin
g
thos
e
who
se
duti
es
con
cern
ed
the
mai
nten
anc
e
and
up
kee
p of
the
mar
ket
and
mar
ket
pre
mis
es,
in
acc
orda
nce
with
exis
ting
ordi
nan
ces,
rule
s
and
regu
latio
ns.
1482
The
mar
ket
adm
inist
rato
r
has
the
excl
usiv
e
pow
er
and
auth
ority
to
desi
gnat
e
the
spa
ces
and
or
stall
s to
the
ven
dors
or
any
artic
le or
mer
cha
ndis
e in
the
Publ
ic
Mar
ket
acc
ordi
ngly
and
its
pre
1483
mis
es,
incl
udin
g
the
coll
ecti
on
of
fee,
stan
dard
izati
on,
clas
sific
atio
n
and
or
grou
ping
and
regr
oupi
ng
of
mer
cha
ndis
e,
goo
ds,
war
es
or
com
mod
ities
to
be
sold
insi
de
the
publ
ic
mar
ket.
1484
b.
Coll
ecti
on
of
occ
upa
ncy
fee
and
issu
anc
e of
cas
h
tick
ets
ther
efor
ethe
fee
for
occ
upa
ncy
of
mar
ket
pre
mis
es
shal
l be
coll
ecte
d at
the
rate
of
the
publ
ic
mar
ket
fee
befo
re
the
tran
1485
sien
t
mar
ket
ven
dor
are
allo
wed
to
occ
upy
the
spa
ce
in
the
mar
ket
pre
mis
es.
The
amo
unt
of
the
fees
to
be
coll
ecte
d
shal
l be
dete
rmin
ed
on
the
basi
s of
the
area
of
the
spa
ce,
the
bun
dle,
1486
sac
k,
cartl
oad,
etc.
of
com
mod
ities
or
mer
cha
ndis
e or
the
ven
dors
will
occ
upy
is
spre
ad.
In
cas
e a
ven
dor,
from
who
m a
mar
ket
or
spa
ce
fee
was
coll
ecte
d
actu
ally
occ
upie
s an
area
of
spa
ce
in
1487
exc
ess
of
wha
t he
paid
for,
he
shal
l be
requ
ired
to
pay
the
corr
ect
amo
unt
of
fee
due
ther
eon,
in
addi
tion
to
wha
t he
may
hav
e
alre
ady
paid
at
the
rate
of
the
publ
ic
mar
ket
and
the
appr
opri
ate
surc
1488
harg
e.
A
cas
h
tick
et
be
issu
ed
to
ever
y
tran
sien
t
ven
dor
for
the
fee
he
pay
s for
the
occ
upa
ncy
of a
part
of
the
mar
ket
pre
mis
es.
Duly
lice
nse
d
sup
plier
s or
distr
ibut
ors
1489
of
goo
ds,
com
mod
ities
or
gen
eral
mer
cha
ndis
e
who
are
per
man
ent
occ
upa
nts
of
mar
ket
stall
s,
boot
h or
othe
r
spa
ces
as
well
as
sam
e
occ
upa
nts
whe
n
they
brin
g in
goo
ds,
com
mod
ities
or
1490
mer
cha
ndis
e to
repl
enis
h or
aug
men
t
their
stoc
k,
shal
l not
be
con
side
red
as
tran
sien
t
ven
dors
requ
ired
to
pay
the
mar
ket
fees
here
in
pres
crib
ed.
The
num
beri
ng,
desi
gnin
g or
the
othe
r
form
1491
s of
iden
tifyi
ng
the
mar
ket
sect
ions
is
the
resp
onsi
bility
of
the
Mar
ket
Ad
mini
strat
or.
Sec
tion
5E.
06.
Gen
eral
Pro
visi
ons
a. M
arke
t
Hou
rsUse
of
stall
s as
livin
g
roo
m
and
slee
ping
quar
1492
ters
is
stric
tly
proh
ibite
d.
The
publ
ic
shal
l be
ope
ned
for
the
sale
of
artic
les
per
mitt
ed
for
sale
ther
ein
from
five
o’cl
ock
in
the
mor
ning
to
eigh
t
o’cl
ock
in
the
eve
ning
dail
y.
b
. All
artic
les
1493
aba
ndo
ned
in
any
publ
ic
mar
ket
buil
ding
in
viol
atio
n of
any
prov
isio
ns
of
this
artic
le or
any
regu
latio
n or
rule
s
relat
ing
to
the
man
age
men
t of
the
mar
ket,
shal
l be
dee
med
a
nuis
anc
e
and
shal
l be
1494
the
duty
of
the
Mar
ket
Ad
mini
strat
or to
take
cust
ody
ther
eof.
In
cas
e
the
artic
les
are
clai
med
withi
n
twe
nty
four
hour
ther
eaft
er,
they
shal
l be
retu
rned
to
their
origi
nal
own
ers
upo
n
pay
men
t of
actu
al
1495
exp
ens
es
incu
rred
in
their
safe
kee
ping
,
unle
ss
they
so
dete
riora
te
as
to
con
stitu
te
men
ace
to
publ
ic
heal
th,
in
whic
h
cas
e
they
shal
l be
disp
ose
d in
a
man
ner
dire
cted
by
the
Publ
ic
Mar
1496
ket
Ad
mini
strat
or.
In
cas
es
whe
re
the
artic
le
hav
e
not
dete
riora
ted
and
are
not
clai
med
withi
n
the
time
here
in
fixe
d,
said
artic
les
shal
l be
sold
at
publ
ic
auct
ion
and
ther
efor
e be
disp
ose
d of
in
1497
acc
orda
nce
with
the
law.
c. it
shal
l be
unla
wful
for
any
pers
on
to
ped
dle,
haw
k
sell
or
offer
to
sell,
or
exp
ose
for
sale
any
artic
le in
the
pas
sag
ewa
y
use
d by
purc
has
ers
in
the
mar
ket.
1498
d. It
shal
l be
unla
wful
for
any
pers
on
to
resi
st,
obst
ruct,
ann
oy
or
imp
ede
any
mar
ket
emp
loye
e or
pers
onn
el in
the
perf
orm
anc
e of
his
duti
es;
nor
shal
l
pare
nts
allo
w
their
chil
dren
to
play
in or
arou
nd
1499
their
deta
ils
or in
the
mar
ket
pre
mis
es.
e. It
shal
l be
unla
wful
for
any
pers
on
to
drin
k,
serv
e or
disp
ens
e
liqu
or
or
any
into
xica
ting
drin
k
withi
n
the
pre
mis
es
of
the
publ
ic
mar
ket
at
1500
any
time
of
the
day.
f. It
shal
l be
unla
wful
for
any
pers
on
withi
n
the
pre
mis
es
of
the
publ
ic
mar
ket
to
com
mit
any
nuis
anc
e or
shal
l be
guilt
y of
any
diso
rderl
y
con
duct
or
mak
e
any
loud
or
1501
bois
tero
us
nois
es,
or
use
any
vulg
ar
lang
uag
e or
stan
d
with
out
busi
nes
s
and
obst
ruct
a
pas
sag
e
way
of
any
mar
ket,
or to
do
any
act
whic
h is
calc
ulat
ed
to
lead
to a
brea
ch
of
pea
ce
and
tend
1502
s to
dist
urb
the
goo
d
orde
r
and
dec
oru
m
ther
ein.
g. It
shal
l be
unla
wful
for
any
stall
hold
er
and
or
ven
dor
in
the
publ
ic
mar
ket
to
exp
ose,
hun
g or
plac
e
any
artic
le,
whe
ther
the
sam
e or
1503
a
cont
aine
r of
an
artic
le
for
sale
, or
for
any
othe
r
purp
ose
s
whic
h
coul
d be
con
side
red
an
obst
ructi
on
in
the
path
way
s,
aisl
es
and
any
othe
r
plac
es
in
the
mar
ket
not
spe
ciall
y
utiliz
ed
1504
as a
stall
.
h. It
shal
l be
unla
wful
for
any
pers
on
to
carr
y in
his
pos
ses
sion
dea
dly
wea
pon
s
suc
h as
kniv
es,
bolo
s,
axe
s,
ice
pick
s,
dart
s,
etc
….
i.
No
mer
cha
ndis
e or
artic
1505
les
shal
l be
sold
,
offer
ed
for
sale
or
exp
ose
d for
sale
in
the
publ
ic
mar
ket
unle
ss
the
sam
e
hav
e
bee
n
lega
lly
acq
uire
d by
the
ven
dors
and
that
taxe
s of
any
kind
due
ther
eof
had
bee
n
paid
.
1506
j. It
shal
l be
unla
wful
for
less
ee
to
rem
ove,
obst
ruct,
and
alter
the
origi
nal
stru
ctur
e of
any
boot
h or
any
elec
trica
l
wiri
ngs
wat
er
con
nect
ion
with
out
prior
per
mit
from
the
mar
ket
adm
inist
rato
r.
1507
Arti
cle
F.
Sla
ugh
terh
ous
e
Fee
s
Sec
tion
5F.0
1.
Per
mit
Fee
to
Sla
ugh
ter.
–
Befo
re
any
ani
mal
is
slau
ghte
red
for
publi
c
con
sum
ptio
n, a
per
mit
ther
efor
e
shall
be
sec
ured
from
1508
the
Mun
icipa
l
Vete
rinar
ian.
For
this
per
mit
a
per
mit
fee
in
the
amo
unt
of
Php
___
___
___
shall
be
paid
.
Sec
tion
5F.
01.
Imp
osit
ion
of
Fee
s The
re is
here
by
levi
ed
regu
lator
y
fees
for
mea
1509
t
insp
ecti
on
serv
ices
on
ever
y
ani
mal
butc
here
d
and
ever
y
chic
ken
dres
sed
enu
mer
ated
here
und
er,
to
wit:
I.
Slau
ghte
r fee
per
hea
d.
A.
Slau
ghte
r
Per
mit
Fee:
For
Publ
ic
1510
For
Ho
me
Con
sum
ptio
n
Con
sum
ptio
n
1
.
Catt
le
P
35.0
0
P
50.0
0
2
.
Swi
ne
35.0
0
1511
40.0
0
3.
Goa
t/Sh
eep
25.0
0
35.0
0
B.
Corr
al
Fee
per
hea
d
1.
Catt
le
P
15.0
0/he
ad/d
ay
2.
Swi
ne
1512
10.0
0/he
ad/d
ay
3.
Goa
t/Do
g/ot
hers
10.0
0/he
ad/d
ay
C.
Ant
e
Mort
em
Fee
per
hea
d
1.
Catt
le
P
15.0
0
2.
Hog
/Sh
eep/
Goa
t
10.0
1513
0
D.
Post
Mort
em
Fee
per
hea
d
1.
Catt
le
P
20.0
0
2.
Hog
/Sh
eep/
Goa
t
10.0
0
3.
Chic
ken/
Poul
try
5.00
E.
1514
Butc
her’
s
Fee
per
kilo
gra
m
1.
70
kls.
and
belo
w
90.0
0
2.
71
kls
– 90
kls.
100.
00
3.
91100
130.
00
4.
101150
180.
1515
00
5.
151
and
abo
ve
220.
00
F.
Mea
t
Deli
very
1.
Catt
le
P
10.0
0/he
ad
2.
Swi
ne
5.00
/hea
d
3.
Goa
t
1516
5.00
/hea
d
G.
Car
Was
h/Li
ve
Stoc
k
Deli
very
1.
Truc
ks
P
20.0
0/un
it
2.
Tric
ycle
10.0
0/un
it
Sec
tion
5F.
02.
Exe
1517
mpt
ion
s –
The
corr
esp
ondi
ng
fee
shal
l not
be
coll
ecte
d on
ani
mal
s
con
dem
ned
by
the
Pro
vinci
al
Vet
erin
ary
Offi
ce.
Sec
tion
5F.
03.
Tim
e
and
Man
ner
of
Pay
me
nt:
a.
Per
mit
Fee
-
1518
The
fee
shal
l be
paid
to
the
Offi
ce
of
the
Mun
icip
al
Tre
asur
er
upo
n
appl
icati
on
for
per
mit
to
slau
ghte
r
with
the
Mun
icip
al
Hea
lth
Offi
cer.
b.
Slau
ghte
r
Fee
The
fee
shal
l be
paid
to
1519
the
Mun
icip
al
Tre
asur
er
befo
re
the
slau
ghte
red
ani
mal
is
rem
ove
d
from
the
Publ
ic
Slau
ghte
r
Hou
se,
if it
take
s
plac
e
outs
ide
the
publ
ic
slau
ghte
r
hou
se,
the
fee
shal
l be
paid
to
the
Offi
1520
ce
of
the
Mun
icip
al
Tre
asur
er
befo
re
butc
heri
ng
the
ani
mal
s for
thos
e
char
ged
per
hea
d
and
for
larg
e
cattl
e
whe
re
the
fee
is
bas
ed
on
wei
ght,
after
the
total
wei
ght
is
dete
rmin
ed .
1521
c.
Corr
al
fee The
fee
shal
l be
paid
to
the
Offi
ce
of
the
Mun
icip
al
trea
sure
r
befo
re
the
ani
mal
is
kept
in
the
corr
al. If
ani
mal
is
kept
bey
ond
the
peri
od
paid
for,
the
unp
aid
fees
shal
l
first
be
1522
paid
befo
re
the
sam
e
shal
l be
rele
ase
d
from
the
corr
al.
d.
Post
Mort
em
Fee
The
fee
shal
l be
paid
to
the
Offi
ce
of
the
Mun
icip
al
Tre
asur
er
befo
re
the
mea
t is
sold
withi
n
the
mun
icip
ality
1523
.
Sec
tion
5F.
04.
Ad
min
istr
ativ
e
Pro
visi
ons
.
Bef
ore
the
ani
mal
is
slau
ghte
red
for
publ
ic
con
sum
ptio
n, a
per
mit
ther
efor
e
shal
l be
sec
ured
from
the
Mun
icip
al
Hea
lth
Offi
cer
1524
thro
ugh
the
Mun
icip
al
Tre
asur
er.
The
slau
ghte
r of
any
kind
of
ani
mal
s for
sale
or
con
sum
ptio
n of
the
publi
c
shall
be
don
e
only
in
the
mun
icipa
l
slau
ghte
r
hou
se
desi
gnat
ed
as
suc
h by
1525
the
San
ggu
nian
g
Bay
an.
The
slau
ghte
r of
ani
mal
s
inte
nde
d for
hom
e
con
sum
ptio
n
may
be
don
e
else
whe
re,.
Prov
ided
, the
nec
ess
ary
per
mit
fee
is
obta
ined
and
the
corr
esp
ondi
ng
fee
paid
.
1526
Bef
ore
issui
ng
the
per
mit
for
slau
ghte
r of
larg
e
cattl
e,
the
mun
icip
al
trea
sure
r
shal
l
requ
ire
of
the
pers
on
appl
ying
for
the
per
mit
prod
ucti
on
of
the
origi
nal
certi
ficat
e of
own
ersh
ip. If
he
1527
is
not
the
origi
nal
own
er, a
certi
ficat
e of
tran
sferr
ed
is
requ
ired;
and
if
ther
e is
no
certi
ficat
e of
tran
sfer
mad
e in
his
favo
r,
one
suc
h
certi
ficat
e
shal
l be
issu
ed
and
the
corr
esp
ondi
ng
fees
coll
ecte
d
1528
befo
re
the
slau
ghte
r
per
mit
is
gran
ted.
Sec
tion
5F.0
5.
Pen
alty
Any
viol
atio
n of
the
prov
isio
ns
of
this
artic
le
shal
l be
puni
she
d by
a
fine
of
not
less
than
ON
E
TH
OU
SA
ND
PES
OS
(P1,
1529
000.
00)
or
by
impr
ison
men
t not
exc
eedi
ng
six(
6)
mon
ths
or
both
at
the
disc
retio
n of
the
cour
t.
CHAPTER VI - COMMUNITY TAX
Sec
tion
6.01
.
Imp
osit
ion
of
Tax.
The
re
shal
l be
imp
ose
d a
com
mun
ity
tax
1530
on
pers
ons,
natu
ral
or
jurid
ical,
resi
ding
in
the
mun
icip
ality
.
Sec
tion
6.02
.
Indi
vid
uals
Lia
ble
to
Co
mm
unit
y
Tax.
Eve
ry
inha
bita
nt of
the
Phili
ppin
es
who
is a
resi
dent
of
this
mun
icip
ality
,
1531
eigh
teen
(18)
year
s of
age
or
over
who
has
bee
n
regu
larly
emp
loye
d on
a
wag
e or
sala
ry
basi
s for
at
leas
t
thirt
y
(30)
con
sec
utiv
e
wor
king
day
s
duri
ng
any
cale
ndar
year
, or
who
is
eng
age
d in
busi
1532
nes
s or
corp
orati
on,
or
who
own
s
real
prop
erty
with
an
aggr
egat
e
ass
ess
ed
valu
e of
One
Tho
usa
nd
(P1,
000.
00)
Pes
os
or
mor
e, or
who
is
requ
ired
by
law
to
file
an
inco
me
tax
retu
rn
shal
l
pay
1533
an
ann
ual
com
mun
ity
tax
of
Five
(P5.
00)
Pes
os
and
an
ann
ual
addi
tion
al
tax
of
One
Pes
o
(P1.
00)
for
ever
y
One
Tho
usa
nd
Pes
os
(P1,
000.
00)
of
inco
me
rega
rdle
ss
of
whe
ther
from
busi
nes
1534
s,
exer
cise
of
prof
essi
on
or
from
prop
erty
whic
h in
no
cas
e
shal
l
exc
eed
Five
Tho
usa
nd
Pes
os
(P5,
000.
00)
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings derived by
them.
Sec
tion
6.03
.
Juri
dica
l
Per
son
s
Lia
ble
to
Co
1535
mm
unit
y
Tax.
Eve
ry
corp
orati
on
no
matt
er
how
crea
ted
or
orga
nize
d,
whe
ther
dom
esti
c or
resi
dent
forei
gn,
eng
age
d in
or
doin
g
busi
nes
s in
the
Phili
ppin
es
who
se
prin
cipa
l
offic
e is
loca
ted
1536
in
this
Mun
icip
ality
shal
l
pay
an
ann
ual
Co
mm
unit
y
Tax
of
Five
Hun
dred
Pes
os
(P5
00.0
0)
and
an
addi
tion
al
tax,
whic
h in
no
cas
e,
shal
l
exc
eed
Ten
Tho
usa
nd
Pes
os
(P1
0,00
0.00
) in
acc
1537
orda
nce
with
the
follo
win
g
sch
edul
e:
(
a
)
F
o
r
e
v
e
r
y
F
i
v
e
T
h
o
u
s
a
n
d
(
P
5
,
0
0
0
.
0
0
1538
)
P
e
s
o
s
w
o
r
t
h
o
f
r
e
a
l
p
r
o
p
e
r
t
y
i
n
t
h
e
P
h
i
l
i
p
p
i
n
e
s
o
1539
w
n
e
d
b
y
i
t
d
u
r
i
n
g
t
h
e
p
r
e
c
e
d
i
n
g
y
e
a
r
b
a
s
e
d
o
n
t
h
e
v
1540
a
l
u
a
t
i
o
n
u
s
e
d
i
n
t
h
e
p
a
y
m
e
n
t
o
f
r
e
a
l
p
r
o
p
e
r
t
y
t
a
x
u
1541
n
d
e
r
e
x
i
s
t
i
n
g
l
a
w
s
,
f
o
u
n
d
i
n
t
h
e
a
s
s
e
s
s
m
e
n
t
r
o
l
l
s
o
1542
f
t
h
i
s
m
u
n
i
c
i
p
a
l
i
t
y
w
h
e
r
e
t
h
e
r
e
a
l
p
r
o
p
e
r
t
y
i
s
s
i
t
u
1543
a
t
e
d
T
w
o
(
P
2
.
0
0
)
P
e
s
o
s
;
a
n
d
(b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings
derived
by it from its business in the Philippines during the preceding year - Two (P2.00) Pesos.
The
divi
den
ds
rece
ived
by a
corp
orati
on
from
anot
her
corp
orati
1544
on
shal
l, for
the
purp
ose
of
the
addi
tion
al
tax,
be
con
side
red
as
part
of
the
gros
s
rece
ipts
or
earn
ings
of
said
corp
orati
on.
Sec
tion
6.04
.
Exe
mpt
ion
s.
The
follo
win
g
are
exe
mpt
ed
1545
from
the
Co
mm
unit
y
Tax:
(a)
D
i
p
l
o
m
a
t
i
c
a
n
d
c
o
n
s
u
l
a
r
r
e
p
r
e
s
e
n
t
a
t
i
v
e
s
;
a
n
d
1546
(b)
T
r
a
n
s
i
e
n
t
v
i
s
i
t
o
r
s
w
h
e
n
t
h
e
i
r
s
t
a
y
i
n
t
h
e
P
h
i
l
i
p
p
i
n
e
1547
s
d
o
e
s
n
o
t
e
x
c
e
e
d
t
h
r
e
e
(
3
)
mon
ths.
Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the
Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6.06. Time of Payment; Penalties for Delinquency.
(a)
The Community Tax shall accrue on the first (1st) day of January each year
which shall paid not later than the last date of February of each year.
(b)
If a person reaches the age of eighteen (18) years or otherwise loses the
benefit of exemption on or before the last day of June, he shall be liable for the
community tax on the day he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or loses the benefit of
exemption on or before the last day of March, he shall have twenty (20) days to pay
Community Tax without becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or after the first (1st ) day of July of any year, or who cease to belong to an
exempt class on or after the same dare, shall not be subject to the Community Tax for
that year.
1548
(d) Corporations established and organized on or before the last day of June shall be
liable for the Community Tax for that year. But corporations established and organized
on or before the last day of March shall have twenty (20) days within which to pay
Community Tax without becoming delinquent. Corporations established and organized
on or after the first day of July shall not be subject to the Community Tax for that year.
(e) If the tax is not paid within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four (24%) percent per annum from the due date
until it is paid.
Section 6.07. Community Tax Certificate. A Community Tax Certificate shall be
issued to every person or corporation upon payment of the Community Tax. A
Community Tax Certificate may also be issued to any person or corporation not subject
to the Community Tax upon payment of One Peso (P1.00).
Section 6.08. Presentation of Community Tax Certificate on Certain Occasions.
(a) When an individual subject to the Community Tax acknowledges any document
before a notary public, takes the oath of office upon election or appointment to any
position in the government service; receives any license, certificate, or permit from any
public authority; pays any tax or fee, receives any money from public funds, transacts
any official business; or receives any salary or wage from any person or corporation, it
shall be the duty of any person, officer or corporation with whom such transaction is
made or business done or from whom any salary or wage is received to require such
individual to exhibit the Community Tax Certificate.
The presentation of Community tax Certificate shall not be
required in connection with the registration of a voter.
(b)
When through its authorized officers, any corporation subject to the Community
Tax receives any license, certificate, or permit from any public authority, pays any tax
or fee, receives money from public funds, or transacts other official business it shall be
the duty of the public official with whom such transaction or business is made or done,
to require such corporation to exhibit the Community Tax Certificate.
(c)
The Community Tax Certificate required in the two preceding paragraphs shall
be the one issued for the current year, except for the period from January until the
fifteenth (15) of April each year, in which case, the certificate issued for the preceding
year shall suffice.
Section 6.09. Collection and Allocation of Proceeds of the Community Tax.
(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing
laws and regulations, to collect the Community Tax payable by individual taxpayers
in their respective jurisdictions; provided, however, that said Barangay Treasurer
shall be bonded in accordance with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and
directly collected by the Municipal Treasurer shall accrue entirely to the general fund
of this Municipality .
1549
In cases, where the community tax were secured or requisitioned from
the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial
Treasurer.
The proceeds of the Community Tax collected through the Barangay
Treasurers shall be apportioned as follows:
(1)
Fifty (50%) percent shall accrue to the general fund of the Municipality;
and
(2)
Fifty (50) percent shall accrue to the Barangay where the tax is
collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes
and Other Impositions
Section 7A.01.
Tax Period. Unless otherwise provided in this Ordinance, the tax
period for all local taxes, fees, and charges imposed under this Ordinance shall be the
calendar year.
Section 7A.02.
Accrual of Tax. Unless otherwise provided in this Ordinance, all
taxes and charges imposed herein shall accrue on the first (1st) day of January of each
year. However, new taxes, fees or charges, or changes in the rate of existing taxes,
fees, or charges, shall accrue on the first (1st) day of the quarter next following the
effectivity of the Ordinance imposing such new levies or taxes.
Section 7A.03.
Time of Payment. Unless specifically provided herein, all taxes,
fees, and charges imposed in this Ordinance shall be paid within the first twenty (20)
days of January or each subsequent quarter as the case may be.
Section 7A.04.
Surcharge for Late Payment. Failure to pay the tax described in
this Article within the time required shall subject the taxpayer to a surcharge of twenty-five
percent (25%) of the original amount of tax due, such surcharge to be paid at the same
time and in the same manner as the tax due.
Section 7A.05.
Interest on Unpaid Tax. In addition to the surcharge imposed
herein, where the amount of any other revenue due to the municipality except voluntary
contributions or donations, is not paid on the date fixed in the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which has given rise
to its collection, there shall be collected as part of that amount an interest at the rate not
to exceed two percent (2%) per month from the date it is due until it is paid, but in no
case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six
(36) months.
Where an extension of time for the payment of the tax has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest abovementioned shall be collected on the unpaid amount from the date it becomes originally
due until fully paid.
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Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due
to this municipality shall be collected by the Municipal Treasurer or his duly authorized
representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws
and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of
the Municipal Mayor, to promulgate rules and regulations for the proper and efficient
administration and collection of taxes, fees and charges herein levied and imposed.
Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or
his authorized representative to issue the required official receipt to the person paying the
tax, fee or charge wherein the date, amount, name of the person paying and the account
for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collections
are based shall invariably be indicated on the face of all official receipts acknowledging
payment of taxes, fees, or charges.
Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the
Municipal Treasurer to keep a record, alphabetically arranged and open to public
inspection during office hours, of the names of all persons paying municipal taxes, fees
and charges. He shall, as far as practicable, establish and keep current the appropriate
tax roll for each kind of tax, fee or charge provided in this Ordinance.
Section 7A.09. Accounting of Collections. Unless otherwise provided in this
Ordinance and other existing laws and ordinances, all monies collected by virtue of this
Ordinance shall be accounted for in accordance with the provisions of existing laws, rules
and regulations and credited to the General Fund of the Municipality.
Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by
himself or through any of his deputies duly authorized in writing, examine the books of
accounts and other pertinent records of the business establishments doing business
within the municipality, and subject to municipal taxes, to ascertain, assess and collect
the true and correct amount of the tax due from the taxpayer concerned. Such
examination shall be made during regular business hours once every year for every tax
period, which shall be the year immediately preceding the examination. Any examination
conducted pursuant to the provisions of this Section shall be certified to by the examining
official and such certificate shall be made of record in the books of accounts of the
taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized
deputy of the Municipal Treasurer, there shall be written authority issued to the former
which shall specifically state the name, address and business of the taxpayer whose
books of accounts and pertinent records are to be examined, the date and place of such
examination, and the procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of
Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly
authorized representative.
The forms and the guidelines to be observed for the proper and effective
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implementation of this Section shall be those prescribed by the Department of Finance.
Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures.
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other
pecuniary liabilities imposed by the court for violation of any municipal ordinance shall
accrue to the General Fund of the municipality.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01.
Local Government's Lien. Local taxes, fees, charges and other
revenues herein provide constitute a lien, superior to all liens, charges or encumbrances
in favor of any person, enforceable by appropriate administrative or judicial action, not
only upon any property or rights therein which may be subject to lien but upon also
property used in business, occupation, practice of profession or calling, or exercise of
privilege with respect to which the lien is imposed. The lien may only be extinguished
upon full payment of the delinquent local taxes, fees, and charges including related
surcharges and interest.
Section 7B.02.
Civil Remedies. The civil remedies for the collection of local
business taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:
(a)
By administrative action through distraint of goods, chattels or effects, and other
personal property of whatever character, including stocks and other securities, debts,
credits, bank accounts, and interest in and rights to personal property, and to levy upon
real property and interest in or rights to real property; and
(b)
By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at
the discretion of the Municipal Treasurer.
Section 7B.03.
proceed as follows:
Distraint of Personal Property. The remedy by distraint shall
(a)
Seizure. Upon failure of the person owing any local tax, fee or charge to pay the
same at the time required, the Municipal Treasurer or his deputy may, upon written
notice, seize or confiscate any personal property belonging to the person or any personal
property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in
question, together with any increment thereto incident to delinquency and the expenses
of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly
authenticated certificate based upon the records of this office showing the fact of
delinquency and the amount of the tax, fee or charge and penalty due. Such certificate
shall serve as sufficient warrant for the distraint of personal property aforementioned,
subject to the taxpayer's right to claim exemption under the provisions of existing laws.
Distrained personal property shall be sold at public auction in the manner herein provided
for.
(b)
Accounting of Distrained Goods. The officer executing the distraint shall make or
cause to be made an account of the goods, chattels or effects distrained, a copy of which
signed by himself shall be left either with the owner or person from whose possession the
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goods, chattels, or effects are taken, or at the dwelling or place of business of that person
and with someone of suitable age and discretion, to which list shall be added a statement
of the sum demanded and a note of the time and place of sale.
(c)
Publication. The officer shall forthwith cause a notification to be exhibited in not
less than three (3) conspicuous places in the territory of the local government units where
the distraint is made; specifying the time and place of sale, and the articles distrained.
The time of sale shall not be less than twenty (20) days after notice to the owner or
possessor of the property as above specified and the publication or posting of the notice.
One place for the posting of the notice shall be at the Office of the Municipal Mayor.
(d)
Release of Distrained Property Upon Payment Prior to Sale. If not any time prior
to the consummation of the sale, all proper charges are paid to the officer conducting the
same, the goods or effects distrained shall be restored to the owner.
(e)
Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public auction to the
highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer,
shall make a report of the proceedings in writing to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and twenty
(120) days from the date of distraint, the same shall be considered as sold to the local
government unit concerned for the amount of the assessment made thereon by the
Committee on Appraisal and to the extent of the same amount, the tax delinquencies
shall be canceled.
Said Committee on Appraisal shall be composed of the Municipal Treasurer as
Chairman, with a representative of the Commission on Audit and the Municipal Assessor
as Members.
(f)
Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the
tax including the surcharges, interest, and other penalties incident to delinquency, and
the expenses of the distraint and sale. The balance over and above what is required to
pay the entire claim shall be returned to the owner of the property sold. The expenses
chargeable upon the seizure and sale shall embrace only the actual expenses of seizure
and preservation of the property pending the sale, and no charge shall be imposed for
the services of the local officer or his representative. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like manner, be distrained until the
full amount de, including all expenses, is collected.
(g)
Levy on Real Property. After the expiration of the time required to pay the
delinquency tax, fee or charge, real property may be levied on before, simultaneously or
after the distraint of personal property belonging to the delinquent taxpayer. To this end,
the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name
of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said
certificate shall operate with the force of a legal execution throughout the Philippines.
Levy shall be effected by writing upon said certificate of description of the property upon
which levy is made. At the same time, written notice of the levy shall be mailed to or
served upon the Assessor and Register of Deeds of the municipality who shall annotate
the levy on the tax declaration and certificate of title of the property, respectively, and the
delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager
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of the business in respect to which the liability arose, or if there be none, to the occupant
of the property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is not
sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days
after execution of the distraint, proceed with the levy on the taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted
by the levying officer to the Sangguniang Bayan.
(h)
Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the Municipal
Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration
of the time prescribed, or if he is found guilty of abusing the exercise thereof by
competent authority, shall be automatically be dismissed from the service after due
notice and hearing.
(i)
Advertisement and Sale. Within thirty (30) days after levy, the Municipal
Treasurer shall proceed to publicly advertise for sale or auction the property or a usable
portion thereof as may be necessary to satisfy the claim and cost of sale; and such
advertisement shall cover a period of at least thirty (30) days. It shall be effected by
posting a notice at the main entrance of the city hall, and in a public and conspicuous
place in the barangay where the real property is located, and by publication once a week
for three (3) weeks in a newspaper of general circulation in the municipality. The
advertisement shall contain the amount of taxes, fees or charges, and penalties due
thereon, and the time and place of sale, the name of taxpayer against whom the taxes,
fees or charges are levies, and a short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed
and shall be held either at the main entrance of the municipal hall or on the property to be
sold, or at any other place as determined by the Municipal Treasurer, conducting the sale
and specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall
make a report of the sale to the Sangguniang Bayan, and which shall form part of his
records. After consultation with the Sangguniang Bayan, and which shall form part of his
records. After consultation with the Sanggunian, the Municipal Treasurer shall make and
deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing
the property sold, stating the name of the purchaser and setting out the exact amount of
all taxes, fees, charges and related surcharges, interests, or penalties: Provided,
however, that any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property. The Municipal Treasurer may, by a
duly approved ordinance, advance an amount sufficient to defray the costs of collection
by means of the remedies provided for in this Ordinance, including the preservation or
transportation in case of personal property, and the advertisement and subsequent sale,
in cases of personal and real property including improvements thereon.
(h)
Redemption of Property Sold. Within one (1) year from the date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the
property upon payment to the Municipal Treasurer of the total amount of taxes,
fees or charges, and related surcharges, interests or penalties from the date of
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delinquency to the date of sale, plus interest of not more than two percent (2%)
per month on the purchase price from the date of purchase to the date of
redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of
redemption from the Municipal Treasurer or his representative.
The Municipal Treasurer or his deputy upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the entire
purchase price paid by him plus the interest of not more than two percent (2%) per month
herein provided for, the portion of the cost of sale and other legitimate expenses incurred
by him, and said property thereafter shall be free from the lien of such taxes, fees or
charges and other related surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the expiration of the
time allowed for its redemption.
(k)
Final Deed of Purchaser. In case the taxpayer fails to redeem the property as
provided herein, the Municipal Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees,
charges, related surcharges, interests and penalties. The deed shall sufficiently recite all
the proceedings upon which the validity of the sale depends.
(l)
Purchase of Property by the Municipality for Want of Bidder. In case there is no
bidder for the real property advertised for sale as provided herein or if the highest bid is
for an amount insufficient to pay the taxes, fees, or charges, related surcharges,
interests, penalties and cost, the Municipal Treasurer shall purchase the property on
behalf of the municipality to satisfy the claim and within two (2) days thereafter shall
make a report to his proceedings which shall be reflected upon the records of his office.
It shall be the duty of the Registrar of Deeds concerned upon registration with his office of
any such declaration of forfeiture to transfer the title of the forfeited property to this
municipality without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his
representative, may redeem the property by paying to the Municipal Treasurer the full
amount of the taxes, fees, charges and related surcharges, interests or penalties, and the
costs of sale. If the property is not redeemed as provided herein, the ownership thereof
shall be fully vested on the municipality.
(m)
Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang
Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20)
days, sell and dispose of the real property acquired the preceding paragraph at public
auction. The proceeds of the sale shall accrue to the general fund of this municipality.
(n)
Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through
Judicial Action. The municipality may enforce the collection of delinquent taxes, fees,
charges or other revenues by civil action in any court of competent jurisdiction. The civil
action shall be filed by the Municipal Treasurer within the period prescribed in Section
194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing
Rules and Regulations (IRR).
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(o)
Further Distraint or Levy. The remedies by distraint and levy may be repeated if
necessary until the full amount due, including all expenses is collected.
(p)
Personal Property Exempt from Distraint of Levy. The following property shall be
exempt from distraint and the levy, attachment or execution thereof for
delinquency in the payment of any local tax, fee or charge, including the related
surcharge and interest:
1.
Tools and the implements necessarily used by the delinquent taxpayer in
the trade or employment;
2.
One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
occupation;
3.
His necessary clothing, and that of all his family;
4.
Household furniture and utensils necessary for housekeeping and used
for that purpose by the delinquent taxpayer, such as he may select, of a
value not exceeding Ten Thousand Pesos (P10,000.00);
5.
Provisions, including crops, actually provided for individual or family use
sufficient for four (4) months;
6.
The professional libraries of doctors, engineers, lawyers and judges;
7.
One fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a fisherman earns his
livelihood; and
8.
Any material or article forming part of a house or improvement of any real
property.
Article C. Taxpayer's Remedies
Section 7C.01.
Periods of Assessment and Collection.
(a)
Local taxes, fees, or charges shall be assessed within five (5) years from the date
they became due. No action for the collection of such taxes, fees, or charges, whether
administrative or judicial, shall be instituted after the expiration of such period: Provided,
that taxes, fees, or charges which have accrued before the effectivity of the Local
Government Code of 1991 may be assessed within a period of five (5) years from the
date they became due.
(b)
In case of fraud or intent to evade the payment of taxes, fees, or charges, the
same may be assessed within ten (10) years from discovery of the fraud or intent to
evade payment.
(c)
Local taxes, fees, or charges may be collected within five (5) years from the date
of assessment by administrative or judicial action. No such action shall be instituted after
the expiration of said period: Provided, however, that taxes, fees and charges assessed
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before the effectivity of the LGC of 1991 may be assessed within a period of three (3)
years from the date of assessment.
(d)
The running of the periods of prescription provided in the preceding paragraphs
shall be suspended for the time during which:
1.
The treasurer is legally prevented from making the assessment of
collection;
2.
The taxpayer requests for a reinvestigation and executes a waiver in
writing before expiration of the period within which to assess or collect;
and
The taxpayer is out of the country or otherwise cannot be located.
3.
Section 7C.02.
Protest of Assessment. When the Municipal Treasurer or his
duly authorized representative finds that correct taxes, fees, or charges have not been
paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge,
the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer
may file a written protest with the Municipal Treasurer contesting the assessment;
otherwise, the assessment shall become final and executory. The Municipal Treasurer
shall decide the protest within sixty (60) days from the time of its filing. In cases where
the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or
form the lapse of the sixty-day period prescribed herein within which to appeal with the
court of competent jurisdiction otherwise the assessment becomes conclusive and
unappealable.
Section 7C.03.
Claim for Refund of Tax Credit. No case or proceeding shall be
maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally
collected until a written claim for refund or credit has been filed with the Municipal
Treasurer. No case or proceeding shall be entertained in any court after the expiration of
two (2) years from the date of payment of such tax, fee or charge, or from the date the
taxpayer is entitled to a refund or credit.
Section 7C.04.
Legality of this Code. Any question on the constitutionality or
legality of this Ordinance may be raised on appeal within thirty (30) days from the
effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60)
days from the date of receipt of the appeal: Provided, however, that such appeal shall not
have the effect of suspending effectivity of this Ordinance and the accrual and payment
of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after
the receipt of the decision or the lapse of the sixty-day period without the Secretary of
Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings
with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01.
Power to Levy Other taxes, Fees or Charges. The municipality
may exercise the power to levy taxes, fees or charges on any base or subject not
otherwise specifically enumerated herein or taxed under the provisions of the National
Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes,
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fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory
to declared national policy. Provided, further, that the ordinance levying such taxes, fees
or charges shall not be enacted without any prior public hearing conducted for the
purpose.
Section 7D.02.
Publication of the Revenue Code. Within ten (10) days after its
approval, a certified copy of this Ordinance shall be published in full for three (3)
consecutive days in a newspaper of local circulation. Provided, however, that in cases
where there are no newspapers of local circulation, the same may be posted in at least
two (2) conspicuous and publicly accessible places.
Section 7D.03.
Public Dissemination of this Code. Copies of this Revenue
Code shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04.
Authority to Adjust Rates. The Sangguniang Bayan shall have
the sole authority to adjust tax rates as prescribed herein not oftener than once every five
(5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates
fixed under this Code.
CHAPTER VIII. GENERAL PENAL PROVISIONS
Section 8.01.
Penalties for Violation of Tax Ordinance. Any person or
persons who violates any of the provisions of this Ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine
of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos
(P5,000.00), or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court.
If the violation is committee by any juridical entity, the President, General
Manager, or the individual entrusted with the administration thereof at the time of the
commission of the violation shall be held responsible or liable therefor.
Punishment by a fine or imprisonment as herein provided for, shall not relieve the
offender from the payment of the tax, fee or charge imposed under this Ordinance.
CHAPTER IX. FINAL PROVISIONS
Section 9.01.
Separability Clause. If for any reason, any section or provision of
this Ordinance shall be held to be unconstitutional or invalid by competent authority, such
judgment or action shall not affect or impair the other sections or provisions thereof.
Section 9.02.
Applicability Clause. All other matters relating to the impositions
in this Ordinance shall be governed by pertinent provisions of existing laws and other
ordinances.
Section 9.03.
Repealing Clause. All ordinances, rules and regulations, or part
thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby
repealed or modified accordingly.
Section 9.04. Special Transitory Provisions.
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(a)
Pending enactment of a Separate Market Code, existing provisions on markets
and slaughterhouse fees of this Code are retained and deemed to be in full force and
effect.
Section 9A.05.
Effectivity.
This Ordinance shall take effect on January 01, 2012.
ADOPTED this
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