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Calamba Revenue PDF
Calamba Revenue PDF
Calamba Revenue PDF
PRESENT:
Hon. Atty. Pursino C. Oruga City Vice-Mayor, Presiding Officer
Hon. Moises E. Morales City Councilor
Hon. Dyan DV. Espiridion City Councilor
Hon. Pepito E. Casunuran City Councilor
Hon. Pocholo J. Platon City Councilor
Hon. Alvin A. Villa City Councilor
Hon. Eduardo R. Silva City Councilor
Hon. Juan C. Lazaro City Councilor
Hon. Diosdado J. Lajara City Councilor, ABC-President
Hon. Lester P. Albo City Councilor, SK-President
ABSENT:
Hon. Edgardo H. Catindig City Councilor
Hon. Dennis R. Lanzanas City Councilor
Hon. Santiago O. Atienza City Councilor
WHEREAS, the City's business taxes, permits and regulatory fees were set in
1993, thereby making the collection from said taxes, fees and charges
disproportionate to the actual expenses being incurred by the City in the delivery of
basic services and facilities to the constituents;
WHEREAS, under the Local Government Code, each local government unit
shall exercise its power to create its own sources of revenue and to levy taxes fees and
charges commensurate with the cost of regulation, inspection and licensing and/or
services rendered;
WHEREAS, Section 151 and Article 237 of the Implementing Rules and
Regulations (IRR) Republic Act No. 7160, otherwise known as the "Local
Government Act of 1991" authorizes cities as follows: AEDCHc
(a) Levy and collect any of the taxes, charges and other impositions
that the province and the municipality may impose. The rates of
taxes that the city may levy may exceed the maximum rates
allowed for the province or municipality by not more than fifty
percent (50%) except the rates of professional and amusement
taxes, and
(b) Levy and collect a percentage tax on any business not otherwise
specified under paragraphs (a) to (g) Article 233 of the said Rule at
rates not exceeding three percent (3%) of the gross sales or receipts
of the preceding calendar year.
CHAPTER I
General Provisions
ARTICLE A
SECTION 1A.01. Title. — This Ordinance shall be known and cited as the
"2006 Revised and Consolidated Revenue Code of the City of Calamba".
SECTION 1A.02. Scope. — This code shall govern the levy, assessment and
collection of taxes, fees, charges and other legal impositions within the jurisdiction of
the City of Calamba.
CHAPTER II
City Taxes
ARTICLE A
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become valueless.
SECTION 2A.04. Additional Levy on Real Property Taxes for the Special
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Educational Fund (SEF). — There is hereby levied an annual tax of one percent (1%)
on the assessed value of property located in the City of Calamba in addition to the
basic real property tax. The proceeds thereof shall exclusively accrue to the Special
Educational Fund (SEF).
SECTION 2A.06. Date of Accrual of Tax. — The Real Property Tax for any
year shall accrue on the first day of January and from that date it shall constitute a lien
on the property which shall be superior to any other lien, or encumbrance of any kind
whatsoever, and shall be extinguished only upon payment of the delinquent tax. SCHIac
SECTION 2A.08. Notice of Time for Collection of Tax. — It shall be the duty
of the City Treasurer to post on or before the thirty-first (31st) day of January each
year at the City Hall the notice of the dates when the tax may be paid without interest.
Said notice shall likewise be published in a newspaper of general circulation in the
locality once a week for two (2) consecutive weeks.
Advance — 20%
Prompt — 10%
For the purpose of this ordinance, advance payments shall mean payments of
taxes annually while prompt payments shall mean payments made within the
prescribed quarterly deadline. The discounts can be availed of by non-delinquent
taxpayers.
There is hereby granted a discount of fifty percent (50%) on the penalty of the
delinquent real property tax accounts. The discount will be granted provided that, the
total amount of the tax due that is, the basic tax of one percent (1%) and the
additional one percent (1%) accruing to the SEF plus fifty percent (50%) of the
penalty is paid in full.
There is hereby granted to owners of real properties to pay their delinquent real
property tax accounts in installments that is, the basic tax of one percent (1%) and the
additional one percent (1%) accruing to the SEF plus penalty under the following
terms and conditions:
1. That at least thirty percent (30%) of the tax due plus penalty is paid
as down payment. aIcDCT
Failure to pay any of the monthly installments as it becomes due, will render
the whole amount due and payable. For this purpose, a promissory note shall be
issued by the delinquent taxpayer.
c) The tax or a portion thereof paid under protest shall be held in trust
by the City Treasurer. However, fifty percent (50%) of the tax paid
under protest shall be distributed in accordance with section 2A.19
of this ordinance.
e) In the event the protest is denied, or upon the lapse of the sixty
(60)-day period prescribed in paragraph (a) hereof, the taxpayer
may appeal to the Board of Assessment Appeals of the City by
filing a petition under oath in the form prescribed for the purpose,
together with copies of documents submitted in support of the
appeal as provided for in Articles 317 and 320 of the Implementing
Rules and Regulations of the Local Government Code.
The City Treasurer shall decide the claim for tax refund or credit within sixty
(60) days from receipt thereof. In case the claim for tax refund or credit is denied the
taxpayer may avail of the remedies provided in the Implementing Rules and
Regulations of the Local Government Code.
a) When the real property tax or any other tax imposed under
Sections 2A.02, 2A.04 and 2A.05 of this Ordinance becomes
delinquent, the City Treasurer shall immediately cause Notice of
Delinquency to be posted at the main entrance of the City Hall,
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and in a publicly accessible and conspicuous place in each
barangay of the City where the property is located. The notice of
delinquency shall be published once a week for two (2)
consecutive weeks in a newspaper of general circulation in the
City.
b) The Notice of Delinquency shall specify the date upon which the
tax became delinquent and shall state that personal property may
be distrained to effect payment. It shall likewise state that any time
before the distraint of personal property, payment of tax with
surcharges interest and penalties may be made in accordance with
the next following section and unless the taxpayer surcharges and
penalties are paid before the expiration of the year for which the
tax is due, except when the notice of assessment or a special levy
is contested administratively or judicially, the delinquent real
property will be sold at public auction and the Title to the property
will be vested in the purchaser, subject, however, to the right of the
delinquent owner of the property or any person having interest
therein to redeem the property within one (1) year from the date of
sale. EDACSa
SECTION 2A.17. Remedies for the Collection of Real Property Taxes. — The
collection of the delinquent real property taxes or any other tax under Sections 2A.02,
2A.04 and 2A.05 of this Ordinance shall be enforced through any or all the remedies
and procedural guidelines provided under Sections 256 and 267 of the Local
Government Code of 1991, as implemented under Articles 348 to 359 of the
Implementing Rules and Regulations. These remedies are cumulative, simultaneous
and unconditional, that is, any or all of the remedies or combination thereof may be
resorted to and the use or non-use of one remedy shall not be a bar against the
institutions of the others. Formal demand for the payments of the delinquent taxes and
penalties need not be made before any of such remedies may be restored for; notice of
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delinquency as required in Section 2A.12 hereof shall be sufficient for the purpose.
a) Local Government's Lien — The basic Real Property Tax and any
other tax levied under Sections 2A.02, 2A.04 and 2A.05 of this
Ordinance constitute a lien on the property subject to tax, superior
to all liens charges or encumbrances in favor of any person
irrespective of the owner or possessor thereof, enforceable by
administrative or judicial action, and may only be extinguished
upon payment of the tax and related interest and expenses.
The period of prescription within which to collect shall be suspended for the
time during which:
SECTION 2A.22. The Proceeds of the Additional One Percent (1%) SEF Tax.
— The proceeds of the SEF tax shall be automatically released to the Local School
Board, Provided, however, that the proceeds shall be allocated for the operation and
maintenance of public schools, construction and repair of school building, facilities,
and equipment, educational research, purchases of books and periodicals and sports
development determined and approved by the board.
SECTION 2A.23. Proceeds of the Tax on Idle Lands. — The proceeds of the
additional real property tax on idle lands shall accrue to the general fund of the City.
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to the general fund of the City (optional).
A. On Lands
1. Residential
2. Agricultural ASTIED
3. Commercial/Industrial
4. Timberland
C. On Machineries
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Government Owned Corporation
Engaged in the supply and
distribution of water and/or
generation and transmission
of electric power 10%
SECTION 2A.26. To the extent not provided for by the ordinance, the
provisions of the Local Government Code and its Implementing Rules and
Regulations of Real Property Taxation shall be applicable in Suppletory Character.
ARTICLE B
Business Tax
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companies, pawnshops, moneyshops, insurance companies, stock
markets, stock brokers, and dealer in securities and foreign
exchange, as defined under applicable laws, or rules and
regulations thereunder;
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m) "Franchise" is a right or privilege affected with the public interest
which is conferred upon private persons or corporations, under
such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security,
and safety;
w) "Retail" means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the
commodity sold;
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x) "Vessel" includes every type of boat, craft, or other artificial
contrivance used or capable of being used, as a means of
transportation on water;
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computed by excluding the first day and including the last day,
except if the last day falls on a Sunday or holiday, in which case
the same shall be excluded in the computation and the day
following shall be considered the last day.
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
Less than P10,000.00 P214.50
P10,000.00 or more but
less than P15,000.00 286.00
P15,000.00 or more but
less than P20,000.00 392.20
P20,000.00 or more but
less than P30,000.00 572.00
P30,000.00 or more but
less than P40,000.00 858.00
P40,000.00 or more but
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less than P50,000.00 1,072.50
P50,000.00 or more but
less than P75,000.00 1,716.00
P75,000.00 or more but
less than P100,000.00 2,145.00
P100,000.00 or more but
less than P150,000.00 2,860.00
P150,000.00 or more but
less than P200,000.00 3,575.00
P200,000.00 or more but
less than P300,000.00 5,005.00
P300,000.00 or more but
less than P500,000.00 7,150.00
P500,000.00 or more but
less than P750,000.00 10,400.00
P750,000.00 or more but
less than P1,000,000.00 13,000.00
P1,000,000.00 or more but
less than P2,000,000.00 17,875.00
P2,000,000.00 or more but
less than P3,000,000.00 21,450.00
P3,000,000.00 or more but
less than P4,000,000.00 25,740.00
P4,000,000.00 or more but
less than P5,000,000.00 30,030.00
P5,000,000.00 or more but
less than P6,500,000.00 31,687.50
P6,500,000.00 or more At the rate of
thirty five percent
(35%) of one
percent (1%)
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(c) of this code.
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
Less than P1,000.00 P23.40
P1,000.00 or more but
less than P2,000.00 42.90
P2,000.00 or more but
less than P3,000.00 65.00
P3,000.00 or more but
less than P4,000.00 93.60
P4,000.00 or more but
less than P5,000.00 130.00
P5,000.00 or more but
less than P6,000.00 157.30
P6,000.00 or more but
less than P7,000.00 185.90
P7,000.00 or more but
less than P8,000.00 214.50
P8,000.00 or more but
less than P10,000.00 243.10
P10,000.00 or more but
less than P15,000.00 286.00
P15,000.00 or more but
less than P20,000.00 357.50
P20,000.00 or more but
less than P30,000.00 429.00
P30,000.00 or more but
less than P40,000.00 572.00
P40,000.00 or more but
less than P50,000.00 858.00
P50,000.00 or more but
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less than P75,000.00 1,287.00
P75,000.00 or more but
less than P100,000.00 1,716.00
P100,000.00 or more but
less than P150,000.00 2,431.00
P150,000.00 or more but
less than P200,000.00 3,146.00
P200,000.00 or more but
less than P300,000.00 4,290.00
P300,000.00 or more but
less than P500,000.00 5,720.00
P500,000.00 or more but
less than P750,000.00 8,580.00
P750,000.00 or more but
less than P1,000,000.00 11,440.00
P1,000,000.00 or more but
less than P2,000,000.00 13,000.00
P2,000,000.00 or more At the rate of
sixty percent
(60%) of one
percent (1%)
8. Cement.
For the purpose of this provision, the term exporters shall refers to those who
are principally engaged in the business of exporting goods and merchandise, as well
as manufacturers and producers whose goods or products are both sold domestically
and abroad. The amount of export sales shall be excluded from the total sales and
shall be subject to the rates of one half (1/2) of the rates prescribed under paragraphs
(a), (b), and (d) of this article.
d) On retailers
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
P400,000.00 or less 2.4%
More than P400,000.00 1.2%
The rate of two point four percent (2.4%) per annum shall be imposed on sales
not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one
point two percent (1.2%) per annum shall be imposed on sales in excess of the first
Four Hundred Thousand Pesos (400,000.00).
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
Less than P5,000.00 P35.75
P5,000.00 or more but
less than P10,000.00 80.08
P10,000.00 or more but
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less than P15,000.00 135.85
P15,000.00 or more but
less than P20,000.00 214.50
P20,000.00 or more but
less than P30,000.00 375.50
P30,000.00 or more but
less than P40,000.00 500.50
P40,000.00 or more but
less than P50,000.00 715.00
P50,000.00 or more but
less than P75,000.00 1,144.00
P75,000.00 or more but
less than P100,000.00 1,716.00
P100,000.00 or more but
less than P150,000.00 2,574.00
P150,000.00 or more but
less than P200,000.00 3,432.00
P200,000.00 or more but
less than P300,000.00 6,006.00
P300,000.00 or more but
less than P400,000.00 8,008.00
P400,000.00 or more but
less than P500,000.00 10,725.00
P500,000.00 or more but
less than P750,000.00 12,025.00
P750,000.00 or more but
less than P1,000,000.00 13,325.00
P1,000,000.00 or more but
less than P2,000,000.00 14,950.00
P2,000,000.00 or more At the rate of
sixty percent
(60%) of one
percent (1%)
f) On banks and other financial institutions at the rate of sixty percent (60%)
of one percent (1%) on the gross receipts of the preceding calendar year derived from
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interests, commissions, discounts from lending activities, income from financial
leasing, dividends, rentals on property, profit from exchange or sale of property and
insurance premium. All other income and receipts not herein enumerated shall be
excluded in the computation of tax. CTDAaE
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
Less than P5,000.00 P260.00
P5,000.00 or more but
less than P10,000.00 390.00
P10,000.00 or more but
less than P20,000.00 780.00
P20,000.00 or more but
less than P30,000.00 1,300.00
P30,000.00 or more but
less than P40,000.00 1,625.00
P40,000.00 or more but
less than P50,000.00 1,950.00
P50,000.00 or more but
less than P60,000.00 2,600.00
P60,000.00 or more but
less than P70,000.00 3,250.00
P70,000.00 or more but
less than P80,000.00 3,900.00
P80,000.00 or more but
less than P90,000.00 4,550.00
P90,000.00 or more but
less than P100,000.00 5,200.00
For every P1,000.00 in
excess of P100,000.00 26.00
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h) On real property dealers:
Amount of Tax
Per Annum
1. Subdivision operators,
per square meter P0.65
The computation of the tax on subdivision operators shall be based on the total
area of the remaining lots titled in the name of the subdivision operator. Fully paid
lots, pending issuance of title are excluded in the computation.
2. Lessor of real estates based on gross receipts for the preceding calendar
year at rates as follows:
Gross Sales/Receipts
for the Preceding Amount of Tax
Calendar Year Per Annum
Less than P1,000.00 Exempt
P1,000.00 or more but
less than P4,000.00 P130.00
P4,000.00 or more but
less than P10,000.00 260.00
P10,000.00 or more but
less than P20,000.00 520.00
P20,000.00 or more but
less than P30,000.00 780.00
P30,000.00 or more but
less than P40,000.00 1,040.00
P40,000.00 or more but
less than P50,000.00 1,950.00
For every P1,000.00 in excess of
P50,000.00 for real property used
for purposes other than residential P13.00
For every P5,000.00 in excess of
P50,000.00 for real property used
for residential purposes P6.50
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on the sale, donation, barter or any other mode of transferring ownership or title of
real property a tax at the rate of sixty five percent (65%) of one percent (1%) of the
total consideration involved in the acquisition of the property, or the fair market value
in case the monetary consideration involved in the transfer is not substantial,
whichever, is higher. HECTaA
2. Duty to pay the tax and time of payment — It shall be the duty of
the seller, donor, transferor, executor or administrator to pay the
City Treasurer the herein imposed within sixty (60) days from the
date of execution of the deed or from the date of the decedent's
death.
The City Assessor likewise make the same requirement before canceling an old
tax declaration and issuing new one.
Notaries public shall furnish the City Treasurer with a copy of any deed
transferring ownership or Title to any real property within thirty (30) days from the
date of notarization.
1. Lawyers CAaSHI
2. Medical Practitioners
3. Architects
4. Interior Decorators
6. Civil Engineers
7. Electrical Engineers
8. Chemical Engineers
9. Mechanical Engineers
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10. Sanitary Engineers
12. Pharmacists
18. Actuaries
21. Veterinaries
22. Dentists
23. Optometrists
24. Opticians
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30. Agricultural Engineers SDHITE
2. Chief Master
4. Registered Nurse
5. Chiropodists
6. Tatooers
7. Masseurs
8. Pelotaris
9. Jockeys
12. Hostesses
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13. Statisticians
17. Dieticians
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5. Place of Payment — A person who paid the professional tax in the
City of Calamba shall be entitled to practice his profession in any
part of the Philippines without being subject to any other national
or local tax, license or fee for the practice of such profession.
3. Administrative Provision:
Said duly authorized inspectors shall have access to all admission tickets being
sold to the public from opening time of the amusement place up to closing time.
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Tax on the following businesses:
b) Annual Fixed Tax for every delivery truck, van or any motor vehicle of
manufacturers or producers, wholesalers or dealers, or retailers in certain products:
• paper products
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• ice, mineral water, milk, cultured milk, yeast, syrups and
concentrates
Amount of Tax
Per Annum
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Class A — those with 3 or more pools P5,200.00
Class B — less than 3 pools 3,900.00
Class C — Private pools 2,600.00
3. Bowling alleys
Automatic, per lane 325.00
non-automatic, per lane 195.00
F. On Billboards/Signboards
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Billboards or signboards for advertisement of business per square meter or
fraction thereof. cCESTA
Amount of Tax
Per Annum
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Per month or fraction thereof 130.00/mo.
Amount of Tax
Per Annum
Corn mill, not exceeding one
hundred (100) cavans of palay
per twelve (12) hour capacity P65.00
Corn mill exceeding one
hundred (100) cavans of palay
per twelve (12) hour capacity 65.00
Kiskisan type not exceeding one
hundred (100) cavans of palay
per twelve (12) hour capacity 65.00
Kiskisan type exceeding one
hundred (100) cavans of palay
per twelve (12) hour capacity 104.00
Cono of not exceeding one
hundred (100) cavans of palay
per twelve (12) hour capacity 260.00
Cono of not exceeding two
hundred (200) cavans of palay
per twelve (12) hour capacity 390.00
Cono of not exceeding three
hundred (300) cavans of palay
per twelve (12) hour capacity 520.00
Cono of not exceeding four
hundred (400) cavans of palay
per twelve (12) hour capacity 780.00
Cono of not exceeding five
hundred (500) cavans of palay
per twelve (12) hour capacity 1,040.00
Cono of not exceeding six
hundred (600) cavans of palay
per twelve (12) hour capacity 1,690.00
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Cono of not exceeding seven
hundred (700) cavans of palay
per twelve (12) hour capacity 2,600.00
Amount of Tax
Per Annum
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a) International Derby P10,000.00/day
b) Special cockfights (Pintakasi) 2,000.00/day
c) Two Cock Derby 2,000.00/day
d) Three Cock Derby 2,000.00/day
e) Four Cock Derby 2,000.00/day
f) Five Cock Derby 2,000.00/day
Amount of Tax
Per Annum
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k) On any business not otherwise specified in the preceding
paragraphs:
Gross Sales/Receipts
of the Preceding Calendar Year 3%
ARTICLE C
a) The taxes imposed under Section 2B.02 and Section 2B.03 shall be
payable for every separate or distinct establishment or place where
business subject to the tax is conducted and one line of business
does not become exempt by being conducted with some other
business for which such tax has been paid. The tax on a business
must be paid by the person conducting the same.
SECTION 2C.02. Time of Payment. — The tax imposed in this Article shall
be paid in advanced on or before the 20th day of January every year to the City
Treasurer or his duly authorized representatives. The tax however may be paid
without penalty on a quarterly basis simultaneous with the payment of the real
property taxes.
In case a tax in this Ordinance is not paid on the date fixed herein or upon
occurrence of the event which has given rise of its collection, there shall be collected
as part of the amount a surcharge of twenty five percent (25%) and interest thereon at
the rate of 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 portion thereof exceed thirty six
(36) months. HAIDcE
ARTICLE D
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thereof.
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b) Sales Allocation
5. In cases where there are two (2) or more factoring projects, plants
or plantations located in different localities the seventy percent
(70%) sales allocation shall be prorated among the localities where
such factories, project offices, plants and plantations are located to
their respective volumes of production during the period for which
the tax is due. In the case of other independent contractors, the
term production shall refer to the cost of projects actually
undertaken during the tax period.
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6. The foregoing under paragraph (3) hereof shall be applied
irrespective of whether or not sales are made in the locality where
the factory project office, plant or plantation, the sale shall be
covered by paragraph (1) or (2) above.
ARTICLE E
Retirement of Business
For the purpose hereof, termination shall mean that business operations are
stopped completely. Any change in ownership, management and/or name of the
business shall not constitute termination of herein contemplated. Unless stated
otherwise, assumption of the business by any owner or manager or new registration of
the same business under a new name will only be considered by the LGU concerned
for record purposes in the course of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of taxes of a business is not
avoided by simulating the following procedural guidelines shall be strictly followed:
CHAPTER III
SECTION 3. ARTICLE A
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Mayor's Permit Fees for Business & Other Activities
Amount
Per Annum
3. On exporters/importers 2,000.00
4. On retailers 2,000.00
5. On contractors
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business management services,
landscaping contractors, janitorial
services, custom brokers, feasibility
studies, consultancy services, interior
designers, insurance agencies, towing
services, steam laundry, etc. 2,500.00
e) Video services:
1. Coverage 1,000.00
2. Rental 500.00
f) Watch repair:
1. Exclusive 500.00
2. Ordinary repair 250.00
g) Rent-a-Car 500.00
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c) Cold storages 2,500.00
d) Food cart (ice cream, barbecue,
halo-halo, pop corn stand, etc.) 500.00
e) Food operating warehouses 2,500.00
f) Lumber yards 3,500.00
g) Car exchanges 2,000.00
h) Storage & sale of flammable substances 2,500.00
1. Automatic 250.00
2. Non-automatic 150.00
One line of business or trade does not become exempt by being conducted with
some other business or trade for which the permit has been obtained and the
corresponding fee paid for.
SECTION 3A.03. Time and Manner of Payment. — The fee for the issuance
of a Mayor's Permit shall be paid to the City Treasurer upon application before any
business or undertaking can be lawfully begun on January of each year in case of
renewal thereof. The fee however, may be paid without penalty on a quarterly basis
simultaneous with the payment of business tax.
SECTION 3A.04. Surcharge for Late Payment. — In case of failure to pay the
permit fee or renew the permit within the prescribed period, the fee shall be increased
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by a surcharge of twenty-five percent (25%) of the original amount due, such
surcharge to be paid at the same time and in the same manner as the fee. cTAaDC
The City Mayor shall supervise and regulate all establishments and places
subject to the payment of the permit fee. He shall prescribe rules and regulations as to
the mode or manner in which they shall be conducted in so far as may be necessary to
maintain peaceful, healthful, and sanitary conditions in the City of Calamba.
An application for a Mayor's Permit shall be filed with the office of the City
Mayor. The form for the purpose shall be issued by the same office and shall set forth
the requisite information including the name and residence of the applicant, the
description of business or information as may be required.
The Mayor's Permit shall be issued by the City Mayor upon presentation of the
receipt for the payment of the Mayor's Permit and the Official Receipt issued by the
City Treasurer for the payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of the
applicant, his nationality and marital status, nature of the organization, that is whether
the business is a sole proprietorship, corporation or partnership, etc.; location of the
business, date of issue and expiration of the permit and other information as may be
necessary.
The City Mayor shall, upon presentation of satisfactory proof that the original
of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon
payment of the corresponding fee.
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SECTION 3A.05. Rules and Regulations on Certain Establishments. —
2. Sauna bath, massage, barber and beauty shops; said shops shall not
be allowed to operate with masseurs, barbers and beauticians not
having secured the necessary corresponding medical certificate
from the City Health Officer.
ARTICLE B
SECTION 3B.02. Time and Manner of Payment. — The fee imposed herein
shall be due and payable within the first twenty (20) days of January of every year.
For each cart or sledge newly acquired after the first twenty (20) days of January, the
permit fee shall be paid without penalty within the first twenty (20) days of the
quarter following the date of purchase.
ARTICLE C
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SECTION 3C.01. Imposition of Fee. — There shall be collected permit fee of
Fifty Pesos (P50.00) per annum for each calesa or caratela used in the City of
Calamba which shall be registered with the office of the City Treasurer.
SECTION 3C.02. Time and Manner of Payment. — The fee imposed herein
shall be due and payable upon application for a Mayor's Permit within the first twenty
(20) days of January of each year. For newly acquired calesas or caratelas, the fee
shall be payable within twenty (20) days after acquisition.
The City Treasurer shall keep a register of all calesas or caratelas which shall
contain, among others, the name and the address of the owner.
ARTICLE D
SECTION 3D.02. Time and Manner of Payment. — The fee imposed herein
shall be due on the first day of January and payable to the City Treasurer within the
first twenty (20) days of January of every year for bicycle or pedaled tricycle acquired
after the first twenty (20) days of January, the permit fee shall be paid without penalty
within the first twenty (20) days of the quarter following the date of purchase.
The City Treasurer shall keep a register of all bicycle and pedaled tricycle
continuing information such as the built and brand of the bicycle or tricycle, the name
and the address of the owner and the number of the permit plate.
ARTICLE E
Impounded animals not claimed five (5) days after the date of impounding
shall be sold at public auction.
ARTICLE F
SECTION 3F.01. Imposition of Fee. — Every person that owns or keep any
dogs shall obtain a license therefore and pay to the City Treasurer the sum of Fifty
Pesos (P50.00) per dog.
SECTION 3F.02. Time of Payment. — The fee imposed herein shall be due
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on the first day of January and payable within the first twenty (20) days of January.
The permit fee for dogs acquired after the twentieth of January of every year shall be
paid without penalty within the first twenty (20) days of the quarter following the date
of acquisition.
The owner or keeper of any dog acquired to licensed under this Article shall
provide a leather or metal collar and shall, furthermore, muscle the dog.
ARTICLE G
ARTICLE H
SECTION 3H.02. Time and Manner of Payment. — The fee imposed herein
shall be due and payable at least five (5) days before the schedule date of the circus or
parade and no such activity shall be held without first paying the fee. SDEITC
ARTICLE I
The transfer fee shall be collected only once in a large cattle is transferred
more than once a day.
SECTION 3I.03. Time and Manner of Payment. — The registration fee shall
be paid to the City Treasurer upon registration or transfer of ownership of the large
cattle.
c) The transfer of the large cattle, regardless of its age, shall likewise
be registered with the City Treasurer. It shall be entered in the
registry book setting forth, among others, the name and residence
of the owner and the purchaser, the consideration or purchase price
of the animal for sale or transfer, class, sex, brand and other
identifying marks of the animals and a reference by name to the
original certification of ownership with the name of the City which
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issued it.
ARTICLE J
SECTION 3J.02. Time and Manner of Payment. — The fee imposed herein
shall be paid to the City Treasurer by every person who shall make any excavation or
cause any excavation to be made upon application for the Mayor's Permit, but in all
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cases, prior to the excavation.
ARTICLE K
SECTION 3K.01. Imposition of Fees. — The following are imposed for the
sealing and licensing of weights and measures:
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d) For sealing apothecary balance of precision: SCHTac
SECTION 3K.02. Payment of Fees and Surcharge. —The fees herein imposed
shall be paid and collected by the City Treasurer upon the sealing or licensing of the
weight or measures instruments and renewable on or before the anniversary date
thereof, the Official Receipt evidencing payment shall serve as a license to use such
instrument for one year from the date of sealing unless such instrument becomes
defective before the expiration period failure to have the instrument re-tested and the
corresponding fee paid thereof within the prescribed period shall subject the owner or
user to a surcharge of five hundred per centum (500%) of the prescribed fees which
shall no longer be subject to interest.
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7. Who procures the commission of any such offense by another;
Shall for each of the offense above: be fined by not less than One Thousand
Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment
for not less than one (1) month nor more than six (6) months or both, at the discretion
of the court.
b) Unlawful possession or use of instruments not sealed using and not sealed
within twelve (12) months from last sealing;
If, however, such scale, balance, weights or measures, has been officially
sealed at same previous time and the sealed and tag officially affixed thereto remain
intact and in the same position and condition in which they were placed by the official
sealers and the instrument is found not to have been altered or rendered inaccurate but
still to be sufficiently accurate to warrant its being sealed without repairs or
alterations, such instrument shall if presented for sealing promptly or demand of any
authorized sealer and the owner possessor or user of the same shall be subject to the
penalty a surcharge equal to five (5) times the regular fee fixed by law for the sealing
of an instrument of its class, this surcharge to be collected and accounted for by the
City Treasurer in the same manner as the regular fees for sealing such instruments.
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making of scale or who fraudulently takes excessive weight or
measure on the making of purchase, or who assuming to determine
truly the weight or measure, fraudulently misrepresents the weights
or measures therefore shall be punished by a fine not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos
(P5,000.00) or by imprisonment of not less than one (1) month nor
more than six (6) months or both.
c) Any person found violating any of the above two (2) provisions for the
second time shall be fined twice the above penalty.
CHAPTER IV
Service Fees
ARTICLE A
Secretary's Fees
SECTION 4A.03. Time and Manner of Payment. — The fees shall be paid to
the City Treasurer at the time the request, written or otherwise for the issuance of a
copy of any City record or document is made.
ARTICLE B
a) Marriage Fees:
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1. Application fee P100.00
2. License fee 50.00
3. Solemnization fee 100.00
4. Certificate of Marriage fee 40.00
5. Certified true copy of
Marriage Certificate 40.00
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8. Judicial Determinations of
Paternity affiliation 100.00
9. Court Decision or Order on the
custody of minors and guardianship 100.00
10. Change of Names 100.00
11. Aliases 100.00
12. Naturalization 500.00
13. Repatriation or Voluntary
Renunciation of Citizenship 500.00
SECTION 4B.02. Exemption. — The fee imposed in this Article shall not be
collected for copies furnished to agencies, offices and other branches of the
government for official purposes except those copies required by courts at the request
of litigants, in which case the fee should be collected. TIHDAa
SECTION 4B.03. Time of Payment. — The fees shall be paid to the City
Treasurer registration or issuance of the permit license or certified copy of local
registry records or documents.
ARTICLE C
In addition, a fee of Fifty Pesos (P50.00) shall be paid by food handlers and
others required by existing laws and ordinance to undergo stool examination the
request of the physical and/or stool examination shall be contained in a medical
certificate to be issued free of charges by the City Health Officer.
SECTION 4C.02. Time of Payment. — The fee shall be paid to the City
Treasurer before the physical examination is made and the medical certificate is
granted or before the medical certificate is issued.
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Owners, managers and operators of establishment shall see to it that their
employees required to undergo physical and medical examination have been issued
the necessary health certificates.
The City Health Officer shall keep a record of physical and other health
examinations conducted and the copies of medical certificates issued, including the
name of the of individual, the date and the purpose for which the examination was
made. SCIcTD
ARTICLE D
SECTION 4D.01. Imposition of Fee. — There shall be paid for each police
clearance certificate obtained from the Station Commander of the Philippine National
Police of Calamba, the following fees:
SECTION 4D.02. Time of Payment. — The service fee provided under this
Article shall be paid to the City Treasurer upon application for police clearance by the
person applying for said clearance.
ARTICLE E
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collection fee as follows: IEAHca
1. Banks
Schedule E — Private Hospitals and Medical Clinics with Bed Capacity for:
Schedule F — Hotels, motels, apartels, Pension Inns, Drive inns, boarding houses,
lodging houses, dormitories, dwellings and other spaces for lease or rent:
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b) 30,000 students or more but
less than 50,000 students 6,000.00
Gas Dealer:
1. Marketer P3,000.00
2. Dealer 2,000.00
Schedule M — Terminal Garage for Bus, Taxi and other Public Utility Vehicles:
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1. With an area of 1,000sq.m. or more P8,000.00
Schedule R — All other business and Other Service Agencies not Specifically
mentioned above:
Carinderia 2,000.00
For each branch thereof, one half (1/2) of the rate stated above.
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500sq.m or more but less than 1,000sq.m. 7,000.00
SECTION 4E.05. Time of Payment: Surcharge for Late Payment. — The fee
imposed in this Article shall be paid in advance on or before the 20th day of January
every year to the City Treasurer or his duly authorized representative. The fee
however may be paid without penalty on a quarterly basis simultaneous with the
payment of the real property taxes or business taxes whichever is applicable. If the fee
is not paid within the prescribed period, a surcharge of twenty five percent (25%) of
the said amount shall be collected.
b) The City Health Officer shall issue the necessary rules and
regulations for garbage collection and shall inspect once a month
the business establishment to find out whether garbage is properly
disposed off within the premises.
ARTICLE F
SECTION 4F.02. Time of Payment. — The fees imposed in this Article shall
be paid to the City Treasurer upon filing of the application for the sanitary inspection
certificate with the City Health Officer and upon renewal of the same every year
thereafter within the first twenty (20) days of January.
CHAPTER V
Municipal Charges
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ARTICLE A
Exclusive fishery privileges to erect fish corrals, oyster mussel or aquatic beds
or bangus fry areas to take or catch "bangus" fry or "kawag-kawag" or fry or other
species of fish for propagation shall be awarded to the highest bidder in a public
auction to be conducted by a committee upon authorization of the Sangguniang
Panlungsod.
For this purpose, there is hereby created a committee to conduct the public
auction to be constituted as follows:
The notice advertising the call for bids shall indicate the date and time when
such bids shall be filed with the City Treasurer.
Upon submitting a sealed bid, a person shall accompany such bid with a
deposit of at least fifty pesos (P50.00) which amount shall be deducted from the first
rental by the person should the bid awarded to him.
At the time and place designated in the notice of the Committee sitting — shall
open all the bids and award the lease to the qualified bidder offering the highest bid.
The lease shall be executed within ten days after the award is made by the Committee
and should the successful bidder refuse to accept or fails or neglects to execute the
lease within such time, his deposit shall be forfeited to the City Government, in such a
case another bidding shall be held in the manner provided above.
The deposit of the unsuccessful bidders, shall be returned upon the execution
of the lease contract by the successful bidder or before the calling of another bid.
SECTION 5A.04. Zonification of City Waters. — The City waters of this city
are hereby divided and classified into zones for purposes of granting a lease of
exclusive fishery rights through public auction as prescribed in Section 5A.02. as
follows:
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Per Annum
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collected from marginal fishermen.
a) The rental fee for the lease of fishery rights granted by public
auction shall be paid in advance, either in cash or in installment,
the first installment to be paid to the City Treasurer at the time all
the necessary documents granting the lease are duly approved and
the subsequent installments on or before the twentieth day (20th)
of the anniversary date of the grant of such lease;
b) The license fee for the grant of exclusive fishery rights in city
waters for at least the corresponding current quarter shall be paid
in advance to the city upon the awarding of such rights and within
the first twenty (20) days of every subsequent quarter. Provided
that no refund shall be made to an individual who has paid for a
period if he decides to discontinue such fishery rights; ITScHa
c) The license fees for the privilege to catch fish from city waters
with nets, traps and other fishing gears and the operation of a
fishing vessel shall be paid upon application of a license and
within the first twenty (20) days of January of every year for
subsequent renewal thereof.
SECTION 5A.08. Surcharge. — In case of failure to pay the rental for the
lease or license fees prescribed in Section 5A.02 and 5A.05. respectively, within the
time allowed for payment, a surcharge of ten percent (10%) shall be collected on the
principal amount due.
a) A license of other localities shall not fish within the city waters of
the City of Calamba without first securing the necessary permit
from the City Mayor and paying the corresponding fee to the City
Treasurer.
c) Failure to pay the rental or license fees for the fishery rights for
two (2) consecutive years shall cause the automatic cancellation of
said fishing rights.
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ARTICLE B
Market Fees
f) Kinds of Stalls:
The building or space for fixed or permanent stalls shall be declared by the
Sangguniang Panlungsod and unless otherwise declared, it is understood that these
stalls are temporary.
SECTION 5B.02. Market Section. — For purpose of this Article, the Public
Market of the City of Calamba shall be divided as follows:
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seaweeds and other sea foods or marine products.
2. Meat Section — Fresh meat from cow, carabao, horse, goat, sheep,
swine and foods.
a) Rental for fixed stalls/booths, ____ per square meter, or fraction thereof:
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Fixed stalls:
1. Fish Section P20.00
2. Meat Section 20.00
3. Vegetable and Fruit Section 20.00
4. Dry Goods/Native Section P100.00
5. Grocery and Sari-Sari Store Section 100.00
6. Eating Place/Dealer of
Cooked Food Section 100.00
7. Poultry Products Section 20.00
8. Banks, pawnshops, lending investors
and other financial institution 100.00
9. Service Shops 100.00
Semi-fixed Stalls 8.00
Ambulant (bolante) vendors 20.00
The above rates shall be increased by twenty five percent (25%), for corner
stalls/booths/tiendas or those fronting streets. SCADIT
SECTION 5B.04. Market Entrance Fee. — In lieu of the regular market fees
based on the space occupied, there is hereby imposed a market fee on all transient
vendors of any commodity or merchandise being brought into the Calamba Public
Market for sale, at the following rates:
Dealers in mangoes, per kaing (ripe) P20.00
Dealers in mangoes, per kaing (green) 20.00
Dealers in coconut, per hundred 20.00
Dealers in coconut, per truck 50.00
Dealers in eggs, per hundred 20.00
Dealers in eggplant, per hundred/kilo 20.00
Dealers in peanuts, per sack (unhusked) 20.00
Dealers in peanuts, per sack (husked) 30.00
Dealers in fresh fish, per kilo 20.00
Dealers in dried fish, per kilo 20.00
Dealers in dried fish, per baston (big basket) 40.00
Dealers in chicken, per head 4.00
Dealers in camote, per sack 20.00
Dealers in camote, per petroleum 30.00
Other transient vendors 20.00
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In case the vendor from whom an entrance fee was collected occupies any
table, cubicle or other space which are in excess of what he paid for, he shall be
required to pay the correct amount of fee due thereon less what he may already paid
as entrance fee.
SECTION 5B.05. Time and Manner of Payment. — The rental fees imposed
under this Article shall be paid to the City Treasurer or its duly authorized
representative within the first twenty (20) days of each month. The rental due from a
new lessee shall be paid before the occupancy of the market stall.
The fee for occupancy of market premises shall be paid weekly in advance
before any commodity or merchandise is said within the market premises.
Market entrance fee shall be paid daily in advance for which purpose each
ticket be issued.
a) The lessee of a space, stall, tienda or booth who fails to pay the
monthly rental fee shall pay a surcharge of twenty-five percent
(25%) of the rent due. Failure to pay the rental fee for three (3)
consecutive months shall cause automatic cancellation of the
contract of lease of space or stall. The space or stall than be
declared vacant and subject to adjudication to any interested
applicant. ADETca
c) Any person occupying more space than what is duly leased to him
shall pay twice the regular rate for such extra space.
The City Treasurer or his duly authorized representative shall issue a receipt as
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evidence of payment of rentals of fixed spaces, stalls, booths or tiendas and shall
issue cash tickets for the market entrance fee which shall be torn in half, and one half
(1/2) of which shall be given to the vendor and the other half retained by the market
collectors who shall deliver the same to the City Treasurer to counter-check it against
the record of cash tickets issued by him for that day.
NOTICE
Notice is hereby given that stall/booth no. _____ Building or Pavilion no. ____
of the Public Market is Vacant (or will be vacated) on __________ 20__. Any person,
resident of Calamba, Filipino Citizen, twenty one (21) years of age or more, is legally
capable, desiring to lease this stall/booth shall file an application therefore on the
prescribed form/copies which can be obtained from the Office of the Market
Supervisor during office hours and before twelve (12:00) o'clock noon of ________,
20__.
In case there are more than one applicant, the award of lease of the vacant
stall/booth shall be determined through drawing of lots in the presence of the
applicant to be conducted on _____________, 20__ at one o'clock (1:00) in the
afternoon at the City Session Hall by the Market Committee. This stall/booths found
in the ________ Section and intended for the sale of ____________.
_______________
Market Supervisor
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Noted:
_________________
Economic Ent. Officer
3. The Market Supervisor shall keep a registry book stating the names
and addresses of all applicants for vacant stalls/booths, the number
and description of the booth/stall applied for by them and the date
and the hour of the receipt by the Market Supervisor of each
applicant, the Market Supervisor shall acknowledge the receipt of
the application setting forth therein and the time and date of receipt
thereof. The following form:
_________________
Address
_________________
Date
Sir:
I hereby apply under the following contract for the lease of stall no. ___ of the
Market. I am ______________________, ____ years of age, resident of City of
Calamba, Filipino citizen and residing in _______________________.
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market Rules and Regulations, I shall maintain the same under the following
conditions:
3. I shall pay the corresponding rent for the stall in the manner
prescribed by the existing ordinance;
7. Any violation of this contract and the Rules and Regulations of the
Market Code shall automatically void this contract. DCaEAS
_________________
Applicant
_________________
Applicant
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TIN __________________
_____________________
Official Title
b) Vacancy of stall before expiration of the lease should for any reason, a
stall holder or lessee discontinue or be required to discontinue his business before his
lease of the stall expires, such stall shall be considered vacant and its occupancy
thereafter shall be disposed of in the manner prescribed this Section.
c) Partnership with stall holder — A market stall holder who enters into
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business partnership with any party after he had acquired the right to lease such a stall
shall have no authority to transfer to his partner the right to occupy the stall. Provided
that in case of death or any legal disability of such stall holder to continue in his
business. The surviving partner may be authorized to continue occupying the stall for
a period of not exceeding sixty (60) days within which to wind up the business of the
partnership. If the surviving partner is otherwise qualified to occupy a market stall
under the provision thereof, and the spouse parent son, daughter or relative within the
third degree by consanguinity or affinity of the deceased is not applying for the stall,
he shall be given the preference to continue occupying the stall/booth concerned, if he
applied there for. ICTDEa
d) Lessee to personally administer his stall. Any person who has been
awarded the right to lease a market stall in accordance with provisions hereof. He
shall occupy, administer and be present personally at his stall or stalls, booth or
booths: Provided, that he may employ helpers who must be citizen of the Philippines,
including but not limited to the spouse parent and children of the stall holder who are
not disqualified under the provision hereof; and provided further that the persons to
be employed as helpers shall under no circumstance, be persons with whom the stall
has any commercial relation or transaction.
f) Prohibitions
1. No person shall utilize the public market any part thereof for
residential purposes.
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articles sold;
(c) Spray with sand on any raw fishing, specially the uncut
ones; and
g) Appeals — Any applicant who is not satisfied with the adjudication made
by the Market Committee of the stall applied by him, may file his appeal with the
City Mayor whose decision in such case be final.
The Market Administrator/Market Supervisor shall and control over the City of
Calamba Public Market and the personnel thereof, including those whose duties
concern the maintenance and upkeep of the market and the market premises, in
accordance with existing ordinance, rules and regulations.
ARTICLE C
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1. For public consumption
Large cattle, hogs, goats, sheeps and others 120.00
a) Permit fee — The fee shall be paid to the City Treasurer or his
duly authorized representative upon application of a permit to
slaughter with the City Health Officer or the Meat Inspector.
b) Slaughter Fee — The fee shall be paid to the City Treasurer or his
duly authorized representative before the slaughter animal is
removed from public slaughterhouse or before the slaughtering of
the animal, if it takes place elsewhere outside the public
slaughterhouse.
c) Corral Fee — The fee shall be paid to the City Treasurer or his
duly authorized representative before the animal is kept in the City
corral or place designated as such. If the animal is kept in the City
corral the period paid for the fees due on the unpaid period shall be
first be paid before the same animal is released from the corral.
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The slaughter of any kind of animal for sale or for consumption of the public
shall be done only in the City slaughterhouse designated as such by the Sangguniang
Panlungsod. The slaughter of animals intended for home consumption may be done
elsewhere except large cattle which shall be slaughtered only in the public
slaughterhouse, provided, that the animals slaughtered for home consumption shall
not be sold or offered for sale elsewhere. STEacI
Before issuing the permit for the slaughter of large cattle, the City Treasurer or
his duly authorized representative shall require for branded cattle the production of
the certificate of ownership if the owner is the applicant, or the original certificate of
ownership and the certificate of transfer showing the Title in the name of the person
applying for the permit that he is not the original owner. If the applicant is not the
original owner and there is no certificate or transfer made in his favor, one certificate
shall be issued and the corresponding fee collected therefor. For unbranded cattle that
have not yet reached the age of branding, the City Treasurer shall require such
evidence as will be satisfactory to him regarding the ownership of the animal for
which permit to slaughter has been regarded. For unbranded cattle of the required age,
the necessary owners and transfer certificate shall be issued and the corresponding
fees collected therefore before the slaughter permit is granted.
ARTICLE D
Parking Charges
SECTION 5D.02. Time of Payment. — The fee imposed in this Article shall
be paid upon leaving the parking space to the duly authorized representative of the
City Treasurer assigned there who shall issue the corresponding receipt thereof. EcHTDI
2. The parking space shall be open from six o'clock (6:00 A.M.) in
the morning and shall close at ten o'clock (10:00 P.M.) in the
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evening.
ARTICLE E
c) Impounding Charges:
The charges for stalled vehicle and towing thereof shall be paid to the City
Treasurer or his duly authorized deputies before the vehicle is released. An Order of
Payment shall be issued by the Traffic Bureau for the purpose. DHECac
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SECTION 5E.03. Surcharge. —
Failure to pay the charges for stalled vehicle and/or towing thereof within the
period prescribed in the preceding section shall subject the owner/operator of the
vehicle to a daily surcharge equivalent to twenty percent (20%) of the charged
imposed for the first two (2) months, thirty percent (30%) for the third and fourth
months and forty percent (40%) for the fifth and sixth months but not to exceed
twenty thousand pesos (P20,000.00) provided that if after six (6) months the charges
and surcharges shall not have been paid by the owner/operator of the vehicle, the
same shall be sold at public auction, the proceeds of which shall be applied to the
accumulated charges and the excess, if any, shall be returned to the owner/operator.
ARTICLE F
In case the charges imposed under Section 5F.01 is not paid on the date fixed
herein, a surcharge of twenty five percent (25%) shall be added to the amount of the
charges.
ARTICLE G
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Fees for the Processing and Approval of Subdivision Projects and for Other Purposes
Computation:
Total = P500 + (TBFA - 30sqm) x P5.00 + 1% x (P500 + (TBFA - 30) x P5) +
P50 + P50
Computation:
Total = P600 + (TBFA - 50sqm) x P10.00 + 1% x (P600 + (TBFA - 50) x
P10) + 50 + P50
C. Private Resorts
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1. First fifty square meters P1,000.00
2. Cost per square meter of the
total area in excess of fifty
square meters 30.00
3. UPLR Fee (1% of #1 & the total of #2) _____
4. Filing Fee 50.00
5. Processing Fee 50.00
Computation:
Total = P1000 + (TBFA - 50sqm) x P30.00 + 1% x (P1000 + (TBFA - 50) x
P30) + P50 + P50 cEHITA
D. Institutional-A
Computation:
Total = P500 + (TBFA - 100sqm) x P5.00 + 1% x (P500 + (TBFA - 100) x
P5) + P50 + P50
E. Institution-B
Computation:
Total = P1000 + (TBFA - 100sqm) x P15.00 + 1% x (P1000 + (TBFA - 100) x
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P15) + P50 + P50
F. Commercial/Industrial Buildings
Computation:
Total = P1000 + (TBFA - 20sqm) x P20.00 + 1% x (P1000 - (TBFA - 20) x
P20) + P50 + P50
Computation:
The following fees shall be imposed for the preliminary approval and
locational clearance and development permits for subdivision projects.
II. Preliminary Approval & Locational Clearance, and Development Permit Fees
for Subdivision Projects
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a) For every hectare or a fraction thereof P3,000.00
2. Final Approval/Development Permit
c) Having a density of 21 to 65
saleable lots, per hectare 6,000.00/ha.
d) Having a density of 20
saleable lots & below, per hectare 8,000.00/ha.
3. Alteration Plan same as approval
c) Having a density of 21 to 65
saleable lots, per hectare 4,000.00/ha.
d) Having a density of 20
saleable lots & below, per hectare 6,000.00/ha.
3. Alteration Plan same as approval
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a) For every hectare or a fraction thereof 800.00
3. Alteration Plan same as approval
D. Industrial/Agricultural Subdivisions
1. Preliminary Approval and Locational Clearance
(PALC)
F. Memorial Parks/Cemetery
1. Preliminary Approval and Locational Clearance
(PALC)
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1. Less than one hectare P0.02/sqm.
2. One hectare of more 0.04/sqm.
B. Certificate of Exemption
1. Cost per square meter of the TBFA 8.00
C. Certificate of No Objection
1. Cost per project 200.00
D. Certification of Non-Conformance
1. Cost per square meter of the TBFA 5.00
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SECTION 5G.04. Administrative Responsibilities. —
Any person or entity who violates any or the provisions of this Ordinance shall
be subject to the imposition of fines pursuant to the provision of HSRC
memo-circular no. 62 dated December 27, 1985 and HSRC memo circular no. 74
dated December 27, 1985.
ARTICLE H
There shall be collected the following fees and charges per unit, for the
operation of tricycle for hire.
a) Application Fees
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Permit
1. Registration P180.00
2. Legal Research Fund 15.00
3. Certification 15.00
b) Upon approval of Franchise, an
awardee shall pay the following
fees and charges annually on or
before January 20 of each year
Permit
1. Mayor's Permit P60.00
2. Colored Plate (lifetime) 150.00
3. Stickers 75.00
4. Conduction Sticker 75.00
5. Inspection 30.00
6. Supervision 80.00
SECTION 5H.03. Surcharge for Late Payment. — In case of failure to pay the
fees and other charges prescribed in Section 5H.01 within the time required therein
shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original
amount of fees and charges.
CHAPTER VI
ARTICLE A
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Collection and Accounting of City Taxes and Other Impositions
SECTION 6A.01. Tax Period. — The tax period for all taxes, fees and charges
imposed under this Ordinance shall be the calendar year.
SECTION 6A.04. Collection. — All the taxes, fees and charges due the City
of Calamba, shall be collected by the City Treasurer or his duly authorized
representatives.
The form and the guidelines to be observed for the proper and effective
implementation of this Section shall be those prescribed by the Secretary of Finance.
ARTICLE B
SECTION 6B.01. Local Government Lien. — Local taxes, fees, charges and
other revenue herein provided 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 taxes, fees and charges
including related surcharges and interest.
SECTION 6B.02. Civil Remedies. — The civil remedies for the collection of
local taxes, fees or charges and interest resulting from delinquency shall be:
b) By judicial action.
a) Seizure — Upon failure of the person owing any local tax, fee or charges
to pay the same at the time required, the City Treasurer or his representative may
upon written notice, seize or confiscate any personal property belonging to person or
any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee
or charge in question, together with increment thereto incident to delinquency and the
expenses of seizure. In such case, the City Treasurer or his representative shall issue
duly authenticated certificate based upon the records of his office showing the fact of
delinquency and the amount of the tax, fee or charges and penalty due. Such
certificate shall serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayers rights to claim exemption under the
provisions of existing laws. Distraint personal property shall be sold at public auction
in the manner herein provided for. ADSTCI
e) Procedure of Sale — At the time and place fixed in the notice the officer
conducting the sale shall sell the goods or effects so distrained at public auction to the
highest bidder for cash. Within five (5) days after the sale, the City Treasurer, shall
make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not dispose of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as sold to
the 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 cancelled.
Within thirty (30) days after the sale, the City Treasurer or his representative
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shall make a report of the sale to the Sangguniang Panlungsod, and which shall form
part of his records. After consulting with the Sanggunian, the City Treasurer shall
make and deliver to the purchaser a certificate of sale, showing the proceeding of the
sale describing the property sold, stating the name of the purchaser and setting out the
exact amount of all taxes, fees, charges and related surcharges, interest or penalties.
Provided however, that any excess in the proceeds of the sale over the claim and cost
of sales shall be turned over to the owner of the property. The City Treasurer may, by
a duly approved ordinance, advance an amount sufficient to defray the cost 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 improvement
thereon. LLpr
g) Redemption of Property Sold — Within one (1) year from the date of the
sale, the delinquent taxpayer or his representative shall have the right to redeem the
property upon the payment to the City Treasurer of the total amount of taxes, fees, or
charges or related surcharges, interest or penalties from the date of delinquency to the
date of sale, plus interest of not more than two percent (2%) per month on the
purchase price from the date of purchase to the date of redemption. Such payment
shall invalidate the certificate of sale issued to the purchaser and the owner shall be
entitled to a certificate of redemption from the City Treasurer or his representative.
The City Treasurer or his deputy, upon surrender to 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 surcharge, interest 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.
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if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related
surcharges, interests, penalties and cost, the City Treasurer conducting the sale shall
purchase the property in behalf of the City of Calamba to satisfy the claim and within
two (2) days thereafter shall make a report to his proceeding which shall be reflected
upon the records of his office. It shall be the duty of the Register of Deeds concerned
upon registration with his office of any such declaration of forfeiture to transfer the
title of the forfeited property to the City of Calamba 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 City Treasurer the full
amount of the taxes, fees, charges and related surcharges, interest 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 City of Calamba.
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4. Household furniture and utensils necessary for
housekeeping and used for that purpose by the delinquent
taxpayer, such as he may select, of a value not exceeding
Ten Thousand Pesos (P10,000.00);
7. One (1) 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 HTCISE
CHAPTER VII
Community Tax
ARTICLE A
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4. An individual who is required by law to file an income tax return.
In case of husband and wife each of them shall be liable to pay the basic Five
(P5.00) Pesos, but the additional tax imposable on the husband and wife shall be One
(P1.00) Peso for every One Thousand (P1,000.00) Pesos of income from the total
property owned by them and or the total gross receipts or earnings derived by them.
c) Juridical Persons
SECTION 7A.03. Place of Payment. — The tax imposed herein shall be paid
in this city if the residence of the individual or the principal office of the juridical
entity is located here. Likewise, if the branch, sales office or warehouse whose sales
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are made and recorded is located in this city, the corresponding community tax shall
be paid here.
Any person, natural or juridical, who is supposed to pay his community tax in
this city but pays his community tax elsewhere shall remain liable to pay such tax in
the city.
It shall be unlawful for the city treasurer to collect community tax outside the
territorial jurisdiction of this city.
If a person reaches the age of eighteen (18) years of age or otherwise loses the
benefit of exemption on or before the last day of June, he shall be liable for the
payment of community tax on the day he reaches such age or upon the day the
exemption ends. 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
within which to pay the community tax without being delinquent. CITSAc
Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or before the first day of July of any year, or who cease to belong to an
exempt class on or after the same date, shall not be subject to community tax for that
year.
Corporations established and organized on or before the last day of June shall
be liable for the payment of community tax for that year. Corporations established
and organized on or before the last day of March shall have twenty (20) days within
which to pay the community tax without being delinquent. Corporations established
and organized on or after the first day of July shall not be subject to community tax
for that year.
SECTION 7A.05. Penalties for Late Payment. — If the community tax is not
paid within the prescribed period, there shall be added to the unpaid amount an
interest of twenty-four percent (24%) per annum from the due date until it is paid.
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SECTION 7A.07. Presentation of Community Tax Certificate. — When an
individual subject to community tax acknowledges any document before a notary
public, take the oath of office upon election or appointment to any position in the
government service; receive any license certificate, or permit from any public
authority; pays any tax or fee; receives any money from any public fund; transacts
other official business or receives any salary or wage from any person or corporation,
it shall be the duty of any person, officer or corporation with whom such transaction
is made or business done or from whom any salary or wage is received to require such
individual to exhibit the community tax certificate. cDCEHa
The presentation of community tax shall not be required in connection with the
registration of a voter.
The community tax certificate required in the two preceding paragraphs shall
be the one issued for the current year, except for the period from January until the
fifteenth (15th) of April each year, in which case, the certificate issued for the
preceding year shall suffice.
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of the community tax actually and directly collected by the City Treasurer shall
accrue entirely to the general fund of this city. However, the proceeds of the
community tax collected by the deputized barangay treasurers shall be apportioned as
follows:
a) Fifty percent (50%) shall accrue to the general fund of this city;
and
b) Fifty percent (50%) shall accrue to the barangay where the tax is
collected. CaHcET
CHAPTER VIII
Any person or persons who violates any of the provisions of this Ordinance of
the rules and 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), imprisonment of not less than one
(1) month nor more than six (6) months, or both at the discretion of the court.
CHAPTER IX
Final Provisions
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sections or provisions thereof. cACHSE
ATTESTED BY:
APPROVED BY:
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