TABLE OF CONTENTS

ORDINANCE NO. 0291-17, Series of 2017…………………. 1

CHAPTER 1: GENERAL PROVISION……………………… 2

Section 1- Title…………………………………………………………………... 2
Section 2- Scope and Application………………………………………….. 2
Section 3- Words and Phrases………………………………………………. 2
Section 4- Rules and Construction…………………………………………. 2
Section 5- Definition of Terms………………………………………………. 3-39

CHAPTER 2: CITY TAXES……………………………………. 39

ARTICLE ONE: REAL PROPERTY TAX……………………………….. 39
Section 6- Definitions…………………………………………………………… 39-40
Section 7- Imposition of the Basic Real Property Tax………………. 41
Section 8- Additional Levy on Real Property for the
Special Education Fund (SEF)………………………………… 41
Section 9- Exemptions to the Imposition…………………………………. 41
Section 10- Time of payment…………………………………………………… 41
Section 11- Tax Discount for Advanced and Prompt Payment……… 42
Section 12- Appraisal of Real Property……………………………………… 42
Section 13- Declaration of Real Property by the Owner
or Administrator……………………………………………………. 42
Section 14- Duty of Persons Acquiring Real Property or
Making Improvement Thereon…………………………………42-43
Section 15- Declaration of Real Property by the City Assessor…….. 43
Section 16- Collection and Distribution of Proceeds…………………… 43-44
Section 17- Administrative Provisions………………………………………. 44-48
Section 18- Special Provisions…………………………………………………. 49
Section 19- Interests on Unpaid Real Property Tax……………………. 49
Section 20- Penalties for Omission of Property from Assessment
or Tax Rolls by Officers and Other Acts…………………… 50
Section 21- Penalties for Delaying Assessment of Real Property
and Assessment Appeals……………………………………….. 50
Section 22- Penalties for Failure to Dispose the Delinquent
Real Property at Public Auction………………………………. 50
Section 23- Periods Within Which to Collect Real Property Taxes….50-51
Section 24- Filing of Assessment Appeals…………………………………. 51
Section 25- Organization, Powers, Duties and Functions
of the City Board of Assessment Appeals………………… 51
Section 26- Meetings and Expenses of the
City Board of Assessment Appeals………………………….. 52
Section 27- Action by the City Board of Assessment Appeals……… 52
Section 28- Effect of Appeal on the Payment of
Real Property Tax…………………………………………………. 52

ARTICLE TWO: TAX ON IDLE LANDS………………………………… 52

Section 29- Tax on Idle Lands…………………………………………………. 52

Section 30- Coverage……………………………………………………………… 53
Section 31- Exemption……………………………………………………………. 53
Section 32- Listing of Idle Lands by the Assessor………………………. 53
Section 33- Collection and Accrual of Proceeds…………………………. 53
ARTICLE THREE: TAX ON TRANSFER OF REAL PROPERTY
OWNERSHIP…………………………………………… 53

Section 34- Tax on Transfer of Real Property

Ownership……………………………………………………………. 54
Section 35- Exemption……………………………………………………………. 54
Section 36- Time of Payment…………………………………………………… 54
Section 37- Administrative Provision…………………………………………. 54

ARTICLE FOUR: TAX ON PRINTING AND PUBLICATION………….. 54

Section 38- Tax on Printing and Publication………………………………. 54

Section 39- Exemption……………………………………………………………. 55
Section 40- Time of Payment…………………………………………………… 55

ARTICLE FIVE: FRANCHISE TAX……………………………………….. 55

Section 41- Franchise Tax……………………………………………………….. 55

Section 42- Exemption……………………………………………………………. 55
Section 43- Time of Payment…………………………………………………… 55

ARTICLE SIX: TAX ON SAND AND GRAVEL

AND OTHER RESOURCES……………………………. 55
Section 44- Tax on Sand, Gravel and Other Quarry Resources……. 56
Section 45- Issuance of Permit………………………………………………… 56
Section 46- Exemption……………………………………………………………. 56
Section 47- Time and Place of Payment....................................... 56
Section 48- Surcharge for Late Payment…………………………………... 57
Section 49- Interest on Unpaid Tax……………………………………….…. 57
Section 50- Sharing of Proceeds………………………………………………. 57
Section 51- Periodic Inspection by City Officials…………………….……57
Section 52- Mandatory Requirement……………………………………….…57
Section 53- Authority to Impound Vehicles Carrying Extracted
Materials without Permit………………………………………… 57-58
Section 54- Printing of Quarry Receipts……………………………………..58
Section 55- Issuance of Quarry Receipts…………………………………...58
Section 56- Inspection and Issuance of Certification by the
City Engineer’s Office…………………………………………….. 58
Section 57- Imposition of Fees……………………………………………….…58

ARTICLE SEVEN: PROFESSIONAL TAX………………………………….. 59

Section 58- Professional Tax………………………………………………….… 59
Section 59- Coverage…………………………………………………….……….. 59
Section 60- Exemption……………………………………………………………. 59
Section 61- Payment of the Tax…………………………………………….….59
Section 62- Time of Place of Payment………………………….…………… 59
Section 63- Administrative Provisions………………………….……………. 59

ARTICLE EIGHT: AMUSEMENT TAX ON ADMISSION…………………59

Section 64- Imposition of Tax for Amusement Places

and Activities………………………………………………………… 59-61
Section 65- Manner of Computing Tax……………………………………… 61
Section 66- Exemptions………………………………………………………….. 61
Section 67- Form of Tickets; Their Registration…………………………. 61-62
Section 68- Time and Place of Payment…………………………………… 62
Section 69- Verification of Tickets……………………………………………. 62
Section 70- Filing of Performance Bonds; forfeiture thereof……….. 62
Section 71- Filing of Return…………………………………………………….. 62

ARTICLE NINE: ANNUAL FIXED TAX FOR EVERY DELIVERY VEHICLE,

TRUCK OR VAN OF MANUFACTURERS OR
PRODUCERS, WHOLESALERS OF, DEALERS OR
RETAILERS IN CERTAIN PRODUCTS……………... 62
Section 72- Imposition of Tax………………………………………………. 63
Section 73- Exemption…………………………………………………………… 63
Section 74- Time and Place of Payment…………………………………… 63
Section 75- Annual Registration Sticker……………………………………. 63

ARTICLE TEN: GRADUATED TAX ON BUSINESS…………………... 63

Section 76- Imposition of Tax…………………………………………………. 63-68
Section 77- Presumptive Income Level…………………………………….. 69
Section 78- Tax on Newly Started Business………………………………. 69

ARTICLE ELEVEN: SITUS OF TAX………………………………………….. 69

Section 79- Situs of the Tax……………………………………………………..69-71

ARTICLE TWELVE: PAYMENT OF BUSINESS TAX……………………… 71

Section 80- Payment of Business Taxes……………………………………. 71
Section 81- Accrual of Payment……………………………………………….. 71
Section 82- Time of Payment………………………………………………….. 71
Section 83- Administrative Provisions………………………………….……. 72-74

ARTICLE THIRTEEN: TAX ON PEDDLERS……………………………. 74

Section 84- Tax on Peddlers……………………………………………………. 74
Section 85- Exemptions…………………………………………………………. 75
Section 86- Time of Payment………………………………………………….. 75

ARTICLE FOURTEEN: TAX ON MINING OPERATION……………….75

Section 87- Tax on Mining Operations…………………………………...... 75

Section 88- Situs of the Tax……………………………………………………. 75
Section 89- Exclusion……………………………………………………………… 75
Section 90- Time of Payment………………………………………………….. 75
Section 91- Administrative Provision………………………………………… 75

ARTICLE FIFTEEN: TAX ON FOREST PRODUCTS………………… 75

Section 92- Tax on Forest Products………………………………………… 75

Section 93- Time of Payment…………………………...…………………… 76

CHAPTER 3: PERMIT AND REGULATORY FEES………… 76

ARTICLE ONE: MAYOR’S PERMIT FEE ON BUSINESS……………. 76
Section 94- Mayor’s Permit Fee……………………………………………….. 76-77
Section 95- Time and Manner of Payment………………………………… 77
Section 96- Administrative Provisions………………………………………. 78-81
Section 97- Rules and Regulations on Certain Establishments…….. 81-82

ARTICLE TWO: PERMIT FEE FOR COCKPIT OWNERS/

OPERATORS/ LICENSEES / PROMOTERS
AND COCKPIT PERSONNEL…..…………………….. 82
Section 98- Imposition of Fees………………………………………………… 82
Section 99- Licensing the Cockpits…………………………………………… 82-83
Section 100- Registration of Cockpits…………………………………………. 83
Section 101- Time and Manner of Payments………………………………. 83
Section 102- Administrative Provisions……………………………………….. 84
Section 103- Applicability Clause……………………………………………….. 84

ARTICLE THREE: SPECIAL PERMIT FEE FOR COCKFIGHTING…….. 84

Section 104- Imposition of Fees………………………………………………… 84

Section 105- Exclusion……………………………………………………………… 85
Section 106- Time and Manner of Payment………………………………… 85
Section 107- Rules and Regulations in the Issuance of
Special Permit……………………………………………………… 85
Section 108- Administrative Provisions……………………………………….. 85-86
Section 109- Applicability Clause……………………………………………….. 87

ARTICLE FOUR: FEES ON TRANSPORTATION BUSINESS AND

GOLF CART OWNERS………………………………… 87
Section 110- Imposition of Annual Fees…………………………………… 87
Section 111- Exemption……………………………………………………………. 87
Section 112- Time of Payment…………………………………………………… 87

ARTICLE FIVE: PERMIT FEE ON PEDALED TRICYCLE……………. 87

Section 113- Who are Authorized to Operate………………………………. 87
Section 114- Rules and Regulations in the Registration of
Pedaled Tricycle…………………………………………………… 87-88
Section 115- Imposition of Fees……………………………………………….. 88
Section 116- Display of Plate Number and Carrying a Photostat
Copy of the Registration……………………………………….. 88
Section 117- Compliance of All Traffic Rules and Regulations………. 88
Section 118- Penalty………………………………………………………………… 89
Section 119- Time of Payment…………………………………………………… 89
Section 120- Administrative Provisions……………………………………….. 89

ARTICLE SIX: REGISTRATION AND

IMMUNIZATION OF DOGS………………………….. 89
Section 121- Imposition of Fee……………………………………………….. 89
Section 122- Administrative Provisions…………………………………….. 89
Section 123- Time of Payment………………………………………………… 90
ARTICLE SEVEN: FEES ON IMPOUNDING OF ASTRAY ANIMALS….90
Section 124- Imposition of Fee……………..………………………………….. 90
Section 125- Time of Payment…………………………………………………… 90
Section 126- Administrative Provisions……………………………………….. 90
Section 127- Penalty………………………………………………………………… 91

ARTICLE EIGHT: BUILDING AND OTHER CONSTRUCTION

PERMIT FEES (OCBO)………………………………… 91
Section 128- Administrative Provision………………………………………… 91
Section 129- Assessment Fees………………………………………………… 91-94
Section 130- Filing Fee (Non Refundable)…………………………………… 94
Section 131- Certifications………………………………………………………….94
Section 132- Establishment of Line and Grade……………………………. 94-95
Section 133- Schedule of Building Permit Fees……………………………. 95-97
Section 134- Ancillary Structure…………………………………………………. 97-100
Section 135- Sanitary/ Plumbing Permit Fees……………………………… 100
Section 136- Fencing Permit Fees……………………………………………… 100-101
Section 137- Construction of Sidewalks (sq. m.)…………………………. 101
Section 138- Paved or Cemented Areas……………………………………… 101
Section 139- Use of Streets and Sidewalks as Permitted………………. 101
Section 140- Demolition/Moving of Buildings/Structures Fees………. 101-102
Section 141- Certificate of Use or Occupancy……………………………… 102-103
Section 142- Change in Use/Occupancy……………………………………… 103
Section 143- Annual Building Inspection Fees……………………………… 103-106
Section 144- Fines…………………………………………………………………… 106-107
Section 145- Imposition of Fines………………………………………………. 107
Section 146- Surcharge/ Penalty……………………………………………….. 108
Section 147- Exemptions…………………………………………………………… 108
Section 148- Penal Provision……………………………………………………… 109

ARTICLE NINE: ELECTRICAL AND ELECTRONICS INSTALLATION

PERMIT AND INSPECTION FEES………………….. 109
Section 149- Imposition of Fee……………………………………………….. 109-111
Section 150- Time of Payment…………………………………………………… 111
Section 151- Administrative Provisions………………………………………. 111-112

ARTICLE TEN: MECHANICAL PERMIT FEES………………………… 112

Section 152- Imposition of Fee………………………………………………….. 112-114
Section 153- Administrative Provisions……..……………………………….. 114

ARTICLE ELEVEN: SIGN PERMIT FEE…………………………………….114

Section 154- Imposition of Fee………………………………………………….. 115-116
Section 155- Exemption to the Imposition of Fee………………………… 116
Section 156- Issuance of Sign Permits…………………………………….. 116-117
Section 157- Effectivity of Sign Permit…………………………………….. 117
Section 158- Extension of Sign Permits……………………………………. 117
Section 159- Marking Requirements………………………………………… 117
Section 160- Restricted Areas……………………………………………………. 118
Section 161- Monitoring Official…………………………………………………. 118
Section 162- Signs and Sign Structures, In General……………………… 118
Section 163- Removal………………………………………………………………. 118-119
Section 164- Penalty………………………………………………………………… 119
ARTICLE TWELVE: PERMIT FEE FOR ZONING/
LOCATIONAL CLEARANCE…………………… 119
Section 165- Imposition of Fee………………………………………………….. 119-125
Section 166- Exemptions…………………………………………………………… 125
Section 167- Time of Payment…………………………………………………… 125
Section 168- Administrative Provision………………………………………… 125

ARTICLE THIRTEEN: PERMIT FEE FOR TEMPORARY USE OF ROADS,

STREETS, SIDEWALK, ALLEYS, PATIOS,
PLAZAS AND PLAYGROUNDS………………. 125
Section 169- Imposition of Fee………………………………………………….. 125-126
Section 170- Time of Payment…………………………………………………… 126
Section 171- Administrative Provisions……………………………………….. 126

ARTICLE FOURTEEN: PERMIT FEE FOR THE STORAGE OF

FLAMMABLE AND COMBUSTIBLE
MATERIALS…………………………………….. 126
Section 172- Imposition of Fee………………………………………………….. 126-129
Section 173- Time of Payment…………………………………………………… 129
Section 174- Administrative Provisions……………………………………….. 129

ARTICLE FIFTEEN: REGULATION AND FEES FOR THE

CONVEYANCE OR TRANSPORTATION
OF ANY EXPLOSIVE OR HAZARDOUS
INFLAMMABLE LIQUIDS WITHIN THE
LIMITS OF THE CITY OF DAVAO…………… 129
Section 175- Permit…………………………………..…………………………….. 129
Section 176- Hazardous Inflammable Liquid……………………………….. 129
Section 177- Imposition of Fees………………………………………………… 129-130

ARTICLE SIXTEEN: FEE ON AMBULANT AND ITINERANT

AMUSEMENT OPERATORS…………………... 130
Section 178- Imposition of Fees………………………………………………… 130
Section 179- Time of Payment…………………………………………………… 130

ARTICLE SEVENTEEN: PERMIT FEE ON CIRCUS AND

OTHER PARADES……….............................. 130
Section 180- Imposition of Fee………………………………………………….. 130
Section 181- Time and Manner of Payment………………………………… 130
Section 182- Exemption……………………………………………………………. 131
Section 183- Administrative Provision………………………………………… 131

ARTICLE EIGHTEEN: FEE FOR SEALING AND LICENSING OF

WEIGHTS AND MEASURES…………........... 131
Section 184- Implementing Agency……………………………………………. 131
Section 185- Sealing and Testing of Instruments of
Weights and Measures…………………………………………… 131
Section 186- Imposition of Fees………………………………………………… 131-132
Section 187- Payment of Fees and Surcharge……………………………… 132
Section 188- Place of Payment………………………………………………….. 132
Section 189- Exemptions…………………………………………………………… 132
Section 190- Administrative Provisions……………………………………….. 132-133
Section 191- Fraudulent Practices Relative to
Weights and Measures…………………………………………… 133-134
Section 192- Penalties………………………………………………………………. 134

ARTICLE NINETEEN: REGISTRATION AND TRANSFER FEES

ON LARGE CATTLE…………………………….. 134
Section 193 - Imposition of Fee…………………………………………………. 134-135
Section 194- Time and Manner of Payment………………………………… 135
Section 195- Administrative Provisions……………………………………….. 135
Section 196- Applicability Clause……………………………………………….. 135

ARTICLE TWENTY: PERMIT FEE FOR EXCAVATION……………. 135

Section 197- Imposition of Fee……………………………………………….. 135-136
Section 198- Filing of Application……………………………………………….136
Section 199- Condition in the Permit……………………………………….. 136
Section 200- Exercise of Supervision……………………………………….. 136
Section 201- Excavation Affecting Adjoining Properties……………… 136-137
Section 202- Excavation Affecting Adjoining Structures……………… 137
Section 203- Appropriate Guards and Markers……………………………. 137
Section 204- Prohibition…………………………………………………………….137
Section 205- Private Roads, Sidewalks and Passageways……………..137
Section 206- Time and Manner of Payment…………………………………138
Section 207- Administrative Provisions………………………………………..138

ARTICLE TWENTY-ONE: PERMIT FEE FOR DRAINAGE

CLEARANCE………………………………138

Section 208- Imposition of Fee………………………………………………….. 138

Section 209- Filing of Application………………………………………………. 138

ARTICLE TWENTY-TWO: PERMIT FEE FOR ROAD, RIGHT OF

WAY CLEARANCE …………………… 138
Section 210- Imposition of Fees…………………………..……………………. 138
Section 211- Filing of Application……………………………………………….. 138

ARTICLE TWENTY-THREE: PERMIT FEE ON FILM MAKING……. 139

Section 212- Imposition of Fees………………………………………………… 139
Section 213- Time of Payment…………………………………………………… 139
Section 214- Exemption……………………………………………………………. 139

ARTICLE TWENTY-FOUR: PERMIT FEE FOR AGRICULTURAL

MACHINERY AND OTHER HEAVY
EQUIPMENT……………………………. 139
Section 215- Imposition of Fees………………………………………………… 139-140
Section 216- Time and Manner of Payment………………………………… 140
Section 217- Administrative Provision………………………………………… 140
ARTICLE TWENTY-FIVE: PERMIT FEES ON TRICYCLE
OPERATION…………………………….. 140
Section 218- Imposition of Fees………………………………………………… 140
Section 219- Franchise and Other Fees……………………………………… 140-143
Section 220- Administrative Provisions………………………………………. 143-144

ARTICLE TWENTY-SIX: IMPOUNDING OF MOTOR VEHICLES AND

AUTHORIZING THE COLLECTION OF
IMPOUNDING FEES…………………………… 144
Section 221- Public Pound……………………………………………….………… 144
Section 222- Duties of PNP and City Pound Keeper………………………. 145
Section 223- A Motor Vehicle Considered to be Abandoned or
Improperly Parked…………………………………..…………….. 145
Section 224- Rate of Fees…………………………………………………………. 145-146
Section 225- Advertisement of Impounded Vehicle……………………… 146
Section 226- Disposition of the Proceeds of Impounded
Motor Vehicle……………………………………………………….. 147
Section 227- Prohibition……………………………………………………………. 147
Section 228- Due Care in the Safekeeping of the
Impounded Motor Vehicle…………………………………..…. 147

ARTICLE TWENTY-SEVEN: PERMIT FEE ON OCCUPATION

OR CALLING NOT REQUIRING
GOVERNMENT EXAMINATION………147

Section 229- Imposition of Fee………………………………………………….. 147

Section 230- Requirements……………………………………………………….. 147
Section 231- Time and Manner of Payment………………………………… 148
Section 232- Surcharge for Late Payment…………………………………… 148
Section 233- Administrative Provisions……………………………………….. 148

ARTICLE TWENTY-EIGHT: PERMIT FEE FOR THE CONDUCT

OF GROUP ACTIVITIES…………….. 149
Section 234- Imposition of Fee……………………………………..……………149
Section 235- Time of Payment…………………………………………………… 149
Section 236- Exemption……………………………………………………….......149
Section 237- Administrative Provision……………………………………..…. 150

ARTICLE TWENTY-NINE: PERMIT FEE FOR FIRING RANGE………. 150

Section 238- Imposition of Fee………………………………………………….. 150
Section 239- Administrative Provisions……………………………………….. 150
Section 240- Time of Payment…………………………………………………… 150

ARTICLE THIRTY: REGISTRATION FEE FOR OWNERSHIP

OF CHAINSAW………………………………………… 150
Section 241 - Imposition of Fee………………………………………………….. 150
Section 242 - Administrative Provisions……………………………………….. 150
ARTICLE THIRTY-ONE: AIR GUN PERMIT FEE………………………… 151
Section 243 - Imposition of Fee………………………………………………….. 151
Section 244 - Administrative Provision……………………………………….. 151

ARTICLE THIRTY-TWO: AMBULANT VENDING FEE…………………… 151

Section 245 - Imposition of Fee………………………………………………… 151
Section 246 - Time and Manner of Payment………………………………… 151
Section 247 - Administrative Provision…………………………………………. 151

ARTICLE THIRTY-THREE: PERSISTENT SIDEWALK VENDORS OR

PERSISTENT VENDOR FEES………………… 152
Section 248 - Imposition of Fees………………………………………………….152
Section 249 - Administrative Provision…………………………………………. 152

CHAPTER 4: SERVICE FEES………………………………… 152

ARTICLE ONE: SECRETARY’S FEES…………………………………… 152

Section 250 - Imposition of Fees………………………………………………….152-153
Section 251 - Exemption………………………………………………………….... 153
Section 252 - Time and Manner of Payment………………………….………153

ARTICLE TWO: CITY CIVIL REGISTRY FEES……………………… 153

Section 253 - Imposition of Fees………………………………………………….153-155
Section 254 - Exemptions…………………………………………………………… 156
Section 255 - Time of Payment...................................................... 156

ARTICLE THREE: FEES FOR LIBRARY SERVICES……………………… 156

Section 256 - Imposition of Fees…………………………………………………. 156
Section 257 - Time and Manner of Payment…………………………………. 156

ARTICLE FOUR: FEES FOR SERVICES CATERED BY THE

CITY PLANNING & DEVELOPMENT
COORDINATOR’S OFFICE ……………………………. 156
Section 258 - Imposition of Fees…………………………………………………...156-157
Section 259 - Time and Manner of Payment……………………………………157

ARTICLE FIVE: POLICE CLEARANCE FEE…………………………… 157

Section 260 - Imposition of Fee………………………………………………….. 157
Section 261 - Time of Payment…………………………………………………… 157

ARTICLE SIX: SANITARY INSPECTION FEE……………………….. 157

Section 262 - Imposition of Fees………………………………………………….157-159
Section 263 - Time of Payment…………………………………………………… 160
Section 264 - Administrative Provisions……………………………………… 160

ARTICLE SEVEN: SERVICE FEE FOR HEALTH EXAMINATION………160

Section 265 - Imposition of Fees………………………………………………….160-162
Section 266 - Time of Payment…………………………………………………… 162
Section 267 - Administrative Provisions……………………………………….. 162-163
Section 268 - Penalty………………………………………………………………….163

ARTICLE EIGHT: SOCIAL SERVICES FEES……………………………… 163

Section 269 - Imposition of Fees……………………………………………….. 163
Section 270 - Administrative Provisions……………………………………… 163

ARTICLE NINE: CITY TOURISM FEES…………………………………..164

Section 271 - Imposition of Fees………………………………………………….164-165

ARTICLE TEN: CITY ASSESSOR’S FEES……………………………. 165

Section 272 - Imposition of Fees………………………………………………….165

ARTICLE ELEVEN: POLLUTER’S FEE………………………………………. 165

Section 273 - Imposition of Fees………………………………………………… 165

CHAPTER 5: CITY CHARGES………………………………...165

ARTICLE ONE: FISHERY RENTALS, FEES AND CHARGES……….. 166

Section 274 - Fishery Rentals, Fees and Charges…………………………..166
Section 275 - Grant of Fishery Rights by Public Auction…………………. 166-167
Section 276 - Duration of Lease…………………………………………………..167
Section 277 - Zonification of City Waters……………………………………… 167
Section 278 - Imposition of Fees………………………………………………….167-168
Section 279 - Privilege of Residents to take Fish in the City Waters.. 168
Section 280 - Time and Manner of Payment………………………………….168
Section 281 - Administrative Provision…………………………………………. 169
Section 282 - Prohibitions and Penalties………………………………………. 169-174
Section 283 - Administrative Sanctions and Indemnity………………….. 175-176
Section 284 - Applicability of Pertinent Provisions of Laws……………… 176

ARTICLE TWO: RENTALS OF PERSONAL AND REAL PROPERTIES

OWNED BY THE CITY……………………………….. 176
Section 285 – Rates of Rental Fees…………………………………………….. 176-177
Section 286 – Time of Payment………………………………………………….. 177

ARTICLE THREE: SERVICE CHARGE FOR GARBAGE COLLECTION…177

Section 287 – Jurisdiction………………………………………………………….. 177

Section 288 – Areas of Collection and Disposal……………………………. 177
Section 289 – Large and Unusual Quantities or Rubbish, Removal and
 Additional Fee Required………………………………………… 178

Section 290 – Special Collection of Refuse, Permit, and

Additional Fee Required…………………………………………. 178
Section 291 – Disposal-Time to Place Receptacle on Sidewalk………. 178
Section 292 – Prohibition on Disposal………………………………………….. 178
Section 293 – Imposition of Fee………………………………………………….. 178-188
Section 294 – Time of Payment…………………………………………………… 188
Section 295 – Garbage Service Charges for Multiple Businesses……… 189
Section 296 – When a Building is Used Both for Residential
and Commercial Purposes……………………………………… 189
Section 297 – Administrative Provisions……………………………………….. 189

Section 298 – Penal Provision……………………………………………………… 189

ARTICLE FOUR: GUIDELINES FOR THE ESTABLISHMENT OF

PRIVATELY - OWNED PUBLIC MARKETS
IN THE CITY OF DAVAO; AND PROVIDING
PENALTIES FOR VIOLATIONS THEREOF;
AND FOR OTHER PURPOSES………….................. 189
Section 299 – General Provisions………………………………………………….189-190
Section 300 – Facilities……………………………………………………………… 190-191
Section 301 – Protection for the Buying Public Consumer………………. 191
Section 302 – Proper and Identifiable Sectioning of Markets………….. 191
Section 303 – Any Other Rules…………………………………………………... 191
Section 304 – Penal Provisions………………………………………………….... 191

ARTICLE FIVE: CHARGES FOR PARKING…………………………….. 191

Section 305 – General Purpose……………………………………………………. 191

Section 306 – Imposition of Fee……………………………………………..…… 192
Section 307 – Collected Fees………………………………………………………. 192
Section 308 – Time Coverage……………………………………………………… 192
Section 309 – Liability of Drivers and/or Owners…………………………… 192

ARTICLE SIX: CITY HOSPITAL SERVICE FEES…………..……….. 193

Section 310 – Imposition of City Hospital Service Fees……………………193-194

Section 311 – Time and Manner of Payment …………………………………194
Section 312 – Exemptions…………………………………………………………… 194

ARTICLE SEVEN: CEMETERY CHARGES…………………………………. 194

Section 313 – Coverage………………………….………………………………….. 194

Section 314 – Administration of Cemeteries…………………………………..194
Section 315 – Lot Classification…………………………………………………… 194
Section 316 – Lot Identification………………………………..…………………. 194
Section 317 – Imposition of Fees………………………………………………… 194-195
Section 318 – Lease of Grave Lots………………………………………………. 195
Section 319 – Niche Rental…………………………………………………………. 195
Section 320 – Perimeter Niches…………………………………………………… 196
Section 321 – Niche Classification…………………………………………………196
Section 322 – Niche Identification…………………………………………..…… 196
Section 323 – Time of Payment…………………………………………..……….196
Section 324 – Place of Tombstone……………………..……………………….. 196
Section 325 – Tombstone and/or Marker Requirement…………………… 196
Section 326 – Authorized Person/s to Sign Contract of Lease…………. 196
Section 327 – Duty of the Cemetery Administrator…………………..…….196
Section 328 – Penalty………………………………………………………………….197
Section 329 – Administrative Provisions……………………………………….. 197

ARTICLE EIGHT: REGULATION ON THE OPERATION AND

SUPERVISION FEE ON FUNERAL PARLORS,
PRIVATELY-OWNED PUBLIC CEMETERIES
AND MEMORIAL PARKS…….……………………….. 197

Section 330 – Authority to Operate Funeral Parlors, Privately Owned

Public Cemeteries and Memorial Parks…………….……….197-198
Section 331 – Payment of Supervision Fee…………………………………… 198
Section 332 – Administrative Provisions……………………………………….. 198

ARTICLE NINE: RENTAL FEE ON MINERAL LANDS……...………… 198

Section 333 – Collection of Fee………………….……………………………….. 198-199

Section 334 – Time of Payment…………………………………………………… 199

ARTICLE TEN: OCCUPATION FEE FOR MINING CLAIMS……..… 199

Section 335 – Collection Fee………………………………………………..………199

Section 336 – Time of Payment………………………..………………………….199
Section 337 – Administrative Provision……………………………………….. 199

ARTICLE ELEVEN: REGULATION IN THE ESTABLISHMENT,

CLASSIFICATION, ADMINISTRATION AND
OPERATION OF GOVERNMENT OWNED/
OPERATED PUBLIC MARKET……………………….. 199

GENERAL PROVISION……………………………………………….. 200

Section 338 – Coverage………………………………………………………..……. 200

Section 339 – Authority to Establish Public Markets…………..………….. 200
Section 340 – Market Section……………………………………………………… 200-201

SUPERVISION AND CONTROL …………………………………….. 201

Section 341 – City Administrator…………………….…………………………… 201

Section 342 – Market Supervisor…………………………………………………. 201-202
Section 343 – Market Inspector/s………………………………………………… 202
Section 344 – Market Guard/s and Other Personnel………………………. 202-203
Section 345 – Wearing of Uniforms……………………..………………………. 203
Section 346 – Carrier (Cargadores) in the Public Market………..………. 203
 CLASSIFICATION AND COLLECTION OF FEES ………………… 203

Section 347 – Classification of Public Markets…………………………..……203

Section 348 – Market Rental Fees and Other Charges……………………. 203-205
Section 349 – Market Fees for Ambulant/ Transient Vendors…………..205-206
Section 350 – Time for Payment/Penalties for Delinquency……………. 206
Section 351 – Occupancy Fee for Awardee……….…………………………. 206
Section 352 – Transfer Fee for Transferor and Occupancy fee
for Transferee…………………….………………………………… 207
Section 353 – Collection……………………………………………………………… 207

AWARDING OF STALLS ……………………………………………… 207

Section 354 – Market Committee…………….………………………………….. 207-208

Section 355 – Adjudication of Vacant Stalls to Applicant;
Vacancy of Stalls…………………………………..…………….. 208
Section 356 – Awardee shall Personally Administer His/
Her Stall Booth/Space…………………………………………… 208-209
Section 357 – Partnership with Stallholder……………………………………. 209
Section 358 – Death of Awardee; Succession……………….…………….... 209
Section 359 – Limitations………..…………………………………………………..209-210
Section 360 – Appeal………...………………………………………………………. 210
Section 361 – Market Hours…………………………………………………….…. 210
Section 362 – Losses/Damages/Injury of Stallholders/
Representative……………………………………………………… 210
Section 363 – Abandoned Stall/Articles……………………………………….. 210-211
Section 364 – Peddling and Hawking…………………………………………….211
Section 365 – Loafing, Loitering, Begging and the Like………………..… 211
Section 366 – Intoxicating Drinks, Dispensing and Serving of; ………. 211
Section 367 – Weights, Measures and Reflectorized
Light/Gadgets…………………………………..……………………211-212
Section 368 – Loose Animals…………………………………………………….. 212
Section 369 – Removal of Construction and Alteration of
Stall/ Booths…………………………………………………………. 212
Section 370 – Revocation of Lease………………………………………………. 212
Section 371 – Ejected Stallholders, Disqualified to Participate
in the Drawing of Lots………….……………………………….. 212
Section 372 – Prohibitions………….………………………………………………. 213

MAINTENANCE OF CITY MARKETS ……………………………… 213

Section 373 – Cleaning of Market Premises……………………………………213

Section 374 – Public Toilets and Washing Facilities…..………………….. 213
Section 375 – General Lighting Facilities………………………………………. 213
Section 376 – Garbage Receptacles…………….………………………………. 213
Section 377 – Cooked/Raw Food Protection from Contamination……. 213
Section 378 – Construction/Care of Stalls/Booths, Tables
and Other Fixtures…….………………………………………….. 213-214
Section 379 – Cleaning of Stalls / Booths or Spaces at
End of Business Day……………………………………………….214
Section 380 – Abandonment of Perishable Goods………………………..…214
Section 381 – Posting of Rules and Regulations……………………..………214
Section 382 – Penal Provisions………………………..………………………….. 214
ARTICLE TWELVE: SLAUGHTER AND CORAL FEES………………….215

Section 383 – Imposition of Fees………………………………………………… 215-217

Section 384 – Place of Slaughter ………………………………………………… 217
Section 385 – Time of Payment……..…………………………………………….217
Section 386 – Administrative Provision………………………………………… 217-218
Section 387 – Prohibition…………………………….……………………………… 218
Section 388 – Confiscation; Other Penalty……………………………………. 218

ARTICLE THIRTEEN: CITY TERMINAL FEES AND CHARGES……. 218

Section 389 – The Rates of Fees and Charges………..……………………..218-219

ARTICLE FOURTEEN: PASALUBONG CENTER…..…………………… 219

Section 390 – Who May Qualify as a Tenant………………………………….219

ARTICLE FIFTEEN: DAVAO CITY RECREATION CENTER………. 219

Section 391 – Rated for the Use of the Center…………………………….. 219

CHAPTER 6: COMMUNITY TAX…………………………….. 219

Section 392 – Imposition of Tax…….……………………………………………. 219
Section 393 – Individuals Liable to Community Tax………………………. 220
Section 394 – Juridical Persons Liable to Community Tax………………. 220
Section 395 – Exemption…………………..……………………………………….. 220
Section 396 – Place of Payment……………………………………………………220
Section 397 – Time of Payment – Penalties for Delinquency……..…….220-221
Section 398 – Community Tax Certificate………………………………………221
Section 399 – Presentation of Community Tax Certificate on
Certain Occasions…………………………………………………..221-222
Section 400 – Collection and Allocation of Proceeds of the
Community Tax........................................................ 222

CHAPTER 7: OTHER SOURCE OF REVENUE………...……222

Share from the Development and Utilization of

National Wealth…………………………………………………….…..222

Section 401 – Share in the Proceeds from the Development and

Utilization of the National Wealth……………………..…….. 222
Section 402 – Amount of Share…………...……………………………….……. 222
Section 403 – Share from Any Government Agency and Government –
Owned or Controlled Corporation (GOCC)…………..…….222-223
Section 404 – Remittance of the Shares…………………………….………… 223
Section 405 – Development and Livelihood Projects……………………….223

CHAPTER 8 – GENERAL ADMINISTRATIVE

PROVISIONS …………………………………. 223

ARTICLE ONE: ADMINISTRATIVE PROVISIONS…………….……. 223

Section 406 – Permit to Operate…..…………………………………………….. 223

Section 407 – Submission of List of Employees………………………………224

Section 408 – Withholding of Business Tax – Requirement

of Withholding………………………………………………………. 224
Section 409 – Display of Official Receipt Evidencing
Payment of the Tax or Fee………..…………………………… 224-225
Section 410 – Retirement of Business………………………………………….. 225
Section 411 – Tax or Fee for Fraction of a Quarter or Year……………. 225
Section 412 – Penal Provisions…………………………………………………… 225

ARTICLE TWO: COLLECTION AND ACCOUNTING OF TAXES

AND OTHER IMPOSITIONS………………………… 225
Section 413 – Tax Period and Manner of Payment……………..…………. 225
Section 414 – Accrual of the Tax…………..……………………………………. 225
Section 415 – Time of Payment…………………………………………………… 225
Section 416 – Surcharges for Late Payment and
Interest on Unpaid Tax…………..……………………………… 226
Section 417 – Assessment and Collection………………………………………226
Section 418 – Issuance of Receipts……..……………………………………… 226
Section 419 – Record of Persons Paying Revenues………………………. 226
Section 420 – Accounting of Collections……………………………………….. 226
Section 421 – Examination of Books of Accounts and
Pertinent Records of Businessmen by the
City Treasurer………………………………………………………..226-227

Section 422 – Keeping of Cash Register Book and Registration of

Books of Accounts…………………………………………………. 227-228
Section 423 – Invoice Requirements………..………………………………….. 228
Section 424 – Authority to Enter Into a Compromise Agreement....... 228

ARTICLE THREE: CIVIL REMEDIES FOR COLLECTION

OF REVENUES…………………………………………..229

Section 425 – Application of Article………..……………………………………. 229

Section 426- City Government’s Lien………………………………………….. 229
Section 427 – Civil Remedies………………………………………………………. 229
Section 428 – Distraint of Personal Property…………………………………. 229-230
Section 429 – Levy on Real Property……………………………………………. 230-231
Section 430 – Penalty for Failure to Issue and Execute Warrant…… 231
Section 431 – Advertisement and Sale………….……………………………... 231
Section 432 – Redemption of Property Sold…………………………………..231-232
Section 433 – Final Deed of Purchaser…………………..……………………..232
Section 434 – Purchase of Property by the City for Want of Bidder…. 232
Section 435 – Resale of Real Estate Taken for Taxes
Fees or Charges………..………………………………………….. 232
Section 436 – Collection of Delinquent Taxes, Fees, Charges,
or Other Revenues Through Judicial Action……….…….. 232
Section 437 – Further Distraint or Levy……………………………………….. 232
Section 438 – Personal Property Exempt from Distraint of Levy……… 232-233

ARTICLE FOUR: TAXPAYER’S REMEDIES ………..…………………… 233

Section 439 – Periods of Assessment and Collection…………..…………. 233

Section 440 – Protest of Assessment…………………………………………….233-234
Section 441 – Payment Under Protest………………..………………………… 234
Section 442 – Claim for Refund of Tax Credit……………………………….. 234
Section 443 – Legality of this Code……………………………………………….234

ARTICLE FIVE: MISCELLANEOUS PROVISION……………………… 234

Section 444 – Power to Levy other Taxes, Fees or Charges…….……… 234

Section 445 – Limitations on the Taxing Powers of the City……………. 234-235
Section 446 – Publication of the Revenue Code………..……………………235
Section 447 – Authority to Adjust Tax Rates………………....…………….. 235

CHAPTER 9. GENERAL PENAL PROVISIONS……….……236

SECTION 448 – General Penal Provision.………...……………………………… 236

CHAPTER 10. FINAL PROVISIONS …………………………236

SECTION 449 – Separability Clause………………………………………………...236

SECTION 450 – Applicability Clause …………………………………….………… 236
SECTION 451 – Repealing Clause…………………………………………………… 236
SECTION 452 – Effectivity………………………………………………………………236-237