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Title. his Lode shall be known as.the Revenue 2 ie Thespadaty er Muntinlupa. Sec. & Scope. Inas Code shall govern the tacing and 1 & raising powers of the Municipality of Muntinlupa aplicalty defined under existing laws. CHAPTER 1 DEFINITION OF TERMS. bec. 3. Words and Phrases as Advertising Agency Includes all person who are # 104m the lness of advertising for others by means of biLipearcs, tters, placards, notices, signs, directories, iolite Golets, hancbakis, electric or neon lights, arplanes, bafivons or other media, whether in pictorial or 6. Agricultural Products inciuces tne yield of the ae corr ice, wheat, rye, hay, coconuts, sugar 2 root clone. vegetables, truite flowers, and their jinary salt, all kinds of fishy poultry; and liveg ache sag nnamal praducts, whetoer in their original form or Ihe paras. nether in their original form or not creme bo che transrermavion of said products by the farmers, Newan, producer or ener through the application of processes © peer ve or osherwase to prepare said products for the market A. Pressing, oryang, saitang, smoking or stripping for La uvse cf orerervina er otherwise preparing said products for Byricuitural products as defined include those that have underusane not only simple but even sophisticated processes tug oving suvanced technolemical means in packaging like dressed chicken or ground coffee in plastic bags er styroper or other ec: auing materials intended to process and prepare the products (er Amusement is a pleasurable diversion and enter— set. Af is synonymous to relaxation, avocation, pastime, oF s Amusement Places inciudes theaters, cinemas, © halls, civeuses and other places of amusement where one lon te entertain oneself by seeinp or viewing the . Qrwances. [hey alse anciude those places where one tain himself by darect participation. ~ Banks -ai establishment for the custedy, loan, Leeue 61 money, for the extension of credit, and for ‘ he tiansmission ef funds by drafts bills of Wha! 2 ay tnetapution incorporated for performing one sch Tunctions. 1) Bar anciuces any place where aintexicatang and ‘ (eu duguers cr malt are sold, even without food , where eovioss GP hired Maskesses and/or waitresses are employed; and hay Gance to music not rendered by a regular be musicians hired for tha purposes; otherwise, biace shalt b Classified as @ dance hall or night or day Lute 4 Ckchtast heunge or beer garden is considered a bar even t ere Wo hustesses or waitresses to entertain costumers. « Boarding House includes any houses where board- ere sccepted for compensation by week or by the month and Woe @ aig are served to boarders only. A Pension Inn (or pen= L be considered @ boarding house unless, by the vices and facilities, 2t falls under another Brever inciudes alt persons who aanufacture \\ / ' te tick ot adwisezon, entrance or any other fee paid on, before, or Iepgink, and where professional hostesses or dancers re Calling means one’s regular business ,trade, advewation or employment which dees not require the an aporopriate board or bar examination, such as actors end actresses, hostesses, masseurs, commer and sbewardesses. 42) Capital Investment is the capital which a person . hans undertaking. or which he contributes te the common 7 hecshit, Corporation, or any other judicial entity ia Carinderia refers to any public eating place 1 aireacy cocked are served at a price. 2 Cockpit includes any place ,compound, building port hereo’, where Cocktaghts are held, whether or not Lets are made on the results of such coekfights. 2 Collecting Agency includes aay person, other 4 practicing attorney=at=lavy engaged in the business of F ruang debts cr liabilities placed in his hands, for \ / over edate by subscribers or Gustoxers applying sn | |“ Commercial Broker includes all persons other ) caperters, manufacturers, preducers er banafide employees, roo Guapengation of prefat sell or bring about sales or pur~ rh ot merenancise tor other persons; bring prepesed buyers aid sell togethers or negotiate freight or other business for + vessely ur other means of transportation , for shipa | csheiuve#s oF freight carried by vessels or other means of tes ratiwi, [he term isGludes Commision merchants. Contractors includes all persons, natural or sig NOt G4BIGE to professional tax Whose activity con ry av che sales of all Kinds of services fur a fee esere GF or net the performance of the service calls . ihe enareice of vse of the physician or mental faculties of : Lanivacter ov las employees. fea an thas codey the term contractor shall in val snuineerang, general buricing and special contrac Lehaned wouer applicable laws; failing, demolition and Lives works cdstvactars; proprietors or operators of mine Ev: tling enverebued priecrieters em operators of smelting plants; nurs tng and clastic lamination establishments; proprie~ 4 / a operavers of establishments for repairing, repainting int, washing of greasing vehicles, heavy equipment ft, yecapoing and battery chargings proprietors and Doeratars of Tarnitue shops and sstablishwents for panning on fuvtaciig gre vecuttave bf lumber, and sayaails under contract toV'\l) Shy Lous belonuaing to ethers; proprietors or operators of GOS ling or Gyenoe” establishments, steam laundries, and Univies ing washing waghinesy proprietors or owners of | shops fo \epein ch any kond of mechanical and electrical devices: taeats-sr apparatus, e furniture and shoe repairing system jaca contrivances proprietor or operator of estab~ dis bs 9 lots fer parking purposes; oreprietor or operators oe Lior shops. wassaue clinics, sauna, Turkish anc Swedish lendevina and tuildang saloon and similar establishments; ‘ Leeshic S¥uius, Juneral parlors; proprietors or operators a avevadorang, warshousing, oF forwarding estab ter plumber basders, laihographers; publishers except those publication or printing of any newspapers se emath and heuse or sign painters: sore Too Suuseiptlon and sale and which is not devot~ ed posneibeliv te detective or watchman agencies, commercial and Wiuietier Ucphere, and cinematographic filu owners, lessers and e Dealers means one whose business is to buy and nd chattels as a merchant. He stands 7 merchandise, woods, beyecsatesy between the pradueer or manufacturer and the consum @) vecend: Far prcfit nob upon the labor he bestows upon the Cusdodities bub upon the skill and foresign with which he watches 8) Dealer in Securities include all persons whe cheir ob account are engaged in the sale of stocks , bonds, aus, ballions. coined money, bank notes, or other securi~ ie ib call wise include gre-heed companies or those engaged eguoabsonad plans, health care plans@memorial oe, \ va "\ v~Exporter weans any person who is engaged in the exporting articles or goods of any kind frem the oy sale oF consumption abroad. (u) Financial Institution ~ an enterprise specializing vd invegement ef funcs which includes non~bank lending investors, finance & investment laps. Sony shopsy insurance companies, stock csk brokers and dealers in securities and foreigm ss dei ocd under applicable laws or rules and regula~ ardiong wwe General Building Contractor is a person whose vcipal sengractiny business is in connection with any struc- fue Gu.lt, being built, er to be built, for the support, shelter sloswre cf persons, anials, chattels or movable property v Mand, requirang an its construction the use of more than ao worelaved bualdany trades or crafts, or to do or superintend Whole or any part thereof. Such structure includes sewers and sae Gisposal plants and systems, parks, playgrounds, and recreational wavks, refineries, Chemical plants, and simi- strial plants requiring specialized engineering knowl~ ie omg skill, powerhouse , power plants and other utility onerete works in Gennection with the abovementioned : H persen who werely furnishes materials or supplies Shout fabricating them inte or consuming them in the perfora~ ace ut the work ef the general building does not imply the term cunbracter. plants a ay General Engineering Contractor is a person siuss arineipal contracting business is in connection with fixed Mong Specialized engineering knowledge and skill, uuina (ie following divisions ar subjects; irrigation, drain= rwate: gues, water supply, flood control, inland waterways, jerbers . Gocks and whraves, shipyards and ports, dams, hydre~ ic preieces, levees, river control and reclamation works, r cads, highways, streets and roads,tunnels,aiports and saywavs, Waste reduction plants, bridges, overpasses, underpasses aid cbher similar works, pipelines and other systems for the transe on oF petroleum and other liquid or gaseous substances, cnd-Lavelany and e@arthmoving projects, excavating, grading, treneang paving and surfacing works. (3) Hotel includes any house or building or portion have an stach any person er persens may be regularly harbored *) Yaceived as transients or guests. A hotel shall be considered =) javing quarters and shall have the privilege to accept any of guests and to serve food to the guests herein. y? Importer means any person who bridges arti~ uuwds, wares of merchadise of any kind or class into the pines fro# abroad for unloading therein, or which after are consumed herein or incorporated into the general mass opercy in the Philippines. In the case of tax free arti~ gupnht cr imported inte the Philippines by person, enti~ or auencies exempt from tax which are subsequently sol for : > CS a of Hi =} MM) 7e-~€rer eof. Wholesaler importer than the > Independent 1 + uvoducer persons ether bransection. includes persons Lodging House ereor. in which any ‘ waved Be nents recipient shall be who buys end-users, person other commodities regardless any house or building may be regularly har for compensation. bes Manufacturer includes every person who, for’ sutopuee tf sale or Uietributien te others and not for his own er consumption, by physical or chemical process: 1) alters ricr texture or form, ef inner substance of any raw Y be manuractured or partially manufactured product in Sut banier a: to prepare it for a special use or uses to which Suly nok heave been put in its original condition; 2) alters yuaioty of any euch Yaw material or manufactured on partially Fulsctwisd preducts so 4: to reduce it to marketable shape or prooaes ib Ter any use of industry; cr 3) combines any raw mate raet banuractoced ov partially manufactured product which Mercure ov ureducts of the same ov of a different kind in sch camer ther tne hed product ef such mat cial, or manu- bd veeuit can At tu & special use or uses to which such Stab © meruiackared or partially manufactured product cannot La Sach an ate evaganal cunditien, Motel includes any house er building er por~ ere ah WLEM any person or persons may be regularly pured & ei as transients or guests. A motel shall be nak temporary quarter er where guest(s) may stay in accord, | a prorated fee on the hours of stay. A motel shail asi Lhe pravalebe bo accept any no. of guests and to serve food ta the guests herein. sae? Motor Vehicle means any vehicle propelled by “ than wuscular power using the public roads, but vlascing road wellers, trolley cars, street-sweepers, sprin- + Tawi @uWers, LuLidozers, graders, forklifts, amphibian he and cranes if not used on public roads . Vehicles which Wi eriy on rails or tracks,and tractors, trailers, and traction Bogan: ef Sli hands used exclusively for agricultural purposes. ae) Night or Day Clubs includes any place fre~ uverced at nipettime ov Gaytine as the case may be, where patrons ved fusd er drinks and are ellowed to dance with their pevt the professional hostesses furnished by the manage~ : Occupation cne’s regular business or employ~ ® ‘ ) eebavaty vlach principally takes up ones time, aed enerar Li includes any calling, business, trade, 24 Gr vocation. 7 Privately-owned Public juding shopping centers funded and , natural er juridical, those opery Market — means underBrofession seans a calling which requires the A@progriate government board or bar examinations, aY Lab, wedicine, public accountant, engi~ a Public Market refers to any place, building, Penbure 6 ) band designated as such by the local board or foil, bavept publae streets, plazas, parks and the like. cp Real Estate Broker includes any person , other a ves: estabe salesman as hereinafter defined, who for hei, and fer a Compensation or in the expectation or promise Gutsvily Compensation, 1) sells, or offers for sale, buys or lo Dus. dists av elicits for prospective purchasers, or neil ter (Ne purchase, sale or exchange of veal estate or (3 che gint G) sr nesatiates loans on real estate; 3) or } otrivs to lease or negotiates the sale , purchase or avers to lease or voyotiates the sale , purchase B lesie , oF rents or places for rent or collects ovements thereons 4) or shall be the owner or the owners of lots or tate st a stated salary commision, or ke ell fuch vena estate or any part thereof in lots of 7 Real Estate Salesman means any natural person regular~ ad by # read estate broker to perform in behalf of such se | 4 ~ a coaracter emtraced within the above definitions shall argon performing ar attempting te perfora the celate bruker. The foregoing definitions does not & pergan aha shall directly pertora any of the acts : id wath reference ta his own property, where such acts are corvurned in the vegular course oF or as an incident to the Lemont ct ach prevertys nor shall they apply to persons yg guauart to a duly executed power-of-attorney from the buner authorizing tinal ¢ _'cun by perfermance of a contract ivevang 168i Sakate by sale, mortgage er lease} nor shall they piv ts aby recesver, trustee or ascignee in bankruptey er a veney or te any person persen acting pursuant to the other eo gus tout, ner te 6 trustee selling under the deed of trust. th Real Estate Dealer includes any person engaged larinese of buying ,selling, exchanging, leasing, o¢ property #4 prancigal and holding himself out as a full tiue desler in real estate or as an owner or rental nted or offered for rent for an aggre~ f ni oo! One Thousand Pesos (P1,000.00) cr more a year. Keil be considered as engaged in business as real sie; by ha neve Tast that he as the owner er sub-lessor y ced ev avfered Ter rent for an aggregate amount of une Thousand Pesos (P1,000.00) or wore @ years / Rectifier comprises every person whe recti eis ar yetines distilled spirits or wines by any © rier ihen ay cciginal and continuous clesed vessels and ee unital tae Banut © therest is complete. Every wholesaler ' i , your dealer whe has in hae possession any still or b keeps any other aoparatus for the purpose 9;isdang ibs, oy an any manner refining distilled spirits, alu Le regarded as a rectifier and as being engaged in the a8 ary eceifyang ‘ Restaurant refers to any place which provides 2 TAs public and accept orders frog ther at a price. This ni Retail ues & sale Where the purchaser buy , i the quali- » Shopping Center means & building, establish~ ot, leased to at least Five (5) 2 used principally by them separately for ted, hen perishabie and ary goed merchandise or cluding refrigerated g pe? Social/Sports Club is a club the social fea 3 sl contracting business in F speci arts. ed buriding trades or Theater or Cinemahouse includes any edifice, action pictures are exhibited and/or Velo, Gr dhamatie performances, presentations or plays, lal Lontrivances used , or capable of being used, as he GT trenspertetion on wa te Vessel includes every type of boat, craft, or > Wholesale weans a sale where the purchaser odities for resale to persotis other than 32 of ihe quantity ef the transaction. CHAPTER IT. RULES OF CONSTRUCTION > General Rules . + the Follcwana rules of construction shall be observed wats the manif intent of such provision. s) Word and Phrases. Words and phrases shall be + snd unesvetuud be Eheir cammon and approved usages. os goat ph whach way require a technical, peculiar or te meaning wi this Code shall be construed and under- asvourding to such technical, peculiar er appropriate mean: | {| b) Gender and Number.~ Lvery word in the code import gender shall extend and apply to both wale and Np : \y- | C fem ej Ny { ZVus Computation of time. Ihe time wathan which an act 45 fb Ue dune as provided in this code or an any rule or Peuilation Lested pursuant thereto, when expressed in dave, shalt be Compures by excluding the first dav and including the Last ame shadi be exeiuded Hea the computation and the day following shalt be Considered the lat dave lave Fs Une Last day Tasis on a Sunday or noligay, the a female. Lvary werd importing the plural number shail excend te one wersen or thang as weil. (oo Keasonable limes in aii cases where an act as Feuirea to be done within reasonable tame, the vine shalt be Heewet (6 Mean FMCH DPAGd #S HAY be HeceseALy Tur prompt per or ienes er bhe act. se) Conflicting provisions of sections. At the brovisions of the datterent sections in the same chapter conrlict With one anether, the provision of the sectapn which is in point br sequente snait prevail. _ VITLE 11. MUNICIPAL TAXES CHAPTER I. TAXES ON BUSINESS ARTICLE I. GRADUATED TAXES vec. 9 Ampositaun of fax.+ There 15 hereby imposed on the rollowina persons who establish, operate, conduct, or maintain their respective businesses within the Municipality of Muntinlupa @ Wyaduaved business lax in the amounts herearter prescribed. her Un manufacturers, producers, imporvers, assem buers. repachers. processors, brewers, distaliers, rectifiers, and Compounaers of Liquors, distilled spirits and wanes or manue facturere of anv artacie of Commerce of whatever kang or nature iy accordance witn the following schedule: : Gross balessKeceipts mount or tax tor the Preceeding Calendar Year ber annum Less than P1U, 000. 0G Abi OU #10, 000,00 or more but Ss tess than wibsouu, ov 0.09 = Pisvavored or mare but 2,000, 000.00 or more but ea aiienscararocoy conven 13,750. 00 \ test than BS, 000, 000,60 16,000. 00 le than Ba, 000, 000. 00 25,000.00" > 3B, U0U, 000,00 oF wore but a Me seqese peterccet occ: 31,500.00 Fer every PY00,000,00 in excess 2S of B10, 000, 000. 00 1,000. 00 ae (3) Uwners ar operators of privately-owned public markets and shepping centers shall pay the tax in accordance with x the tr. scheduler Inose with prose receipts for the Tax Per Quarter preceding calendar year in the amt. of 1 Less than PS, 000. 00 125.00 5,000.00 or more but less than P10, 000. 00 250. 00 10,000.00 or more but less than FEO, 000. 00 500. 00 20,000.00 or more but fw (Less than £30, 000. 00 780.00 50, 000.00 or mere but Less than 40, 000. 00 1, 000. 00 40, 000.00 er more but less than Hu, 000. 00 1,250. 00 80,000.00 or more but Less than 160,000. 00 1,500. 00 60, 000. 00 er more but = less than #70, 000, 00 1,750, 00 70, 000.00 or more but less than Pb, 000, 00 2, 000, 00 80, 000.00 or more but Less than #90, 000, 00 &, 250, 00 40, 009.00 ta 100, 000. G0 2,500. 00 For every P1,000.00 in excess of F100, 000. 00 20.00 For newly started privately-owned public markets, tax shall be the minimum prescribed above. GQ On owners or operators of the following amusement and other recreational places in accordance with the following schedules samy and nine tunes eettany on. wail S sounee ov gor cate tithe esate! wt, A somes cranes opti age Ean Stes eee eee eee eee eee seve win gone spies or rrceats for ghey of ee "oe sensu Pal ae cee ee ae Rae san aH Noo. syria ee (> Gn owners or operators of amusement/vending —> devices such as juke box machine, machine apparatus for visua’ entertainment,apparatus for weighing persons, dispensing vending softdrinks or other articles, machine or apparatus for orinting letters or numbers, device for vending games of skill or amusements, coin operated amusement machine or apparatus, videos Family computer games, amusement places such as skating) rinks path houses, resorts, swimming pools, billiard halls, bowling fees paid by players, circuses, carnivals, side shows, merry go rounds, roller coasters and the like, gun clubs, judo karate clubs, pelota/squash courts, tennis courts, driving ranges green tees prescribed by Golf Management, Basketball Gyms rental, and others not specified in this code: 7 With pross sales or receipts for the Amount of Tax preceding calendar year in the amt. of Per Annum Less than 1,000, 00 15.00 1,000,009 or more butless than Pz, 000, 00 30,00 2,000.00 or more but less than PJ, 000,00 45.00 3,000.00 or more but ess than P4, 000,00 65,00 4,000.00 er more but Less than PS, 000,00 90.00 5,000.00 er more but less than Pe, 000.00 2 6,000.00 er more but less than P7, 000.00 130, 00 7,000.00 or more but less than P8, 000.00 150. 00 6,000.00 or more but less than P10, 000, 00 170, 00 10,000.00 or more but less than P15, 000. 00 200. 00 15,000.00 or more but less than P20, 000. 00 250. 00 20,000.00 ar more but ess than P30, 000.00 300. 00 30,000.00 er more but less than P40, 000, 00 600, 00 40, 000.00 or more but Q ess than P50, 000, 00 300. 00 50,000.00 or more but Less than P75, 000,00 1,200, 00 7D, 000.00 ar more but less than P100, 000. 00 1, 700. 00 100, 000. 00 oF more but ess than P1S0, 000. 00 2, 200, 00 150, 000. 00 or more but less than PzOU, 000. 00 3,000. 00 B00, 000,00 er more but Less than P300, 000, 00 4,000, 00 300,000, 00 or more but less than S00, 000, 00 6, 000. 00 500, 000.00 or more but Less than P750, 000,00 8, 000. 00 750, 000.00 te 1,000, 00. 00 10, 000. 00 For every £100, 000,00 in excess of . BL, 000, 000. 00 100, 00 Sec. 6. Newly Operated Business. For newly started business falling under paragraphs (a>, (b), (©), (dd, (ed, (Fy ty, th), Gd. (©), or (kK) above, tax shall be fixed. The initial tax for business shall be one-fourth (1/4) of one-tenth (1/10) of one percent (1%) of the capital investment, but in no case shall it pe less than the minimum provided thereof by the pertinent sched— } ule. sec. /. Operation of Related Businesses. Where a person aeonducts or operates two (2) or more of the related businesses in a locaiity mentioned an parapraph (a), (b), (ce), (a), ed, Co. ap. Gh. Gd, (3), er (0) which are subject to, the same bate of tax, computation of the tax shall be based on the com bined total qross sales of the two or more related businesses.Where a persen operates any of the businesses mentioned yn the paragraphs (a) to (k), together with any of the business: ror which fixed taxes are provided in this Code, the sale or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under the paragraphs concerned. ARTICLE II. FIXED TAX ON BUSINESS bec. 6. Imposition of Tax. ~ There is hereby imposed, as nerein the below specified, taxes on the following business i the Municipality: 1. Theaters and cinema houses: a. Itinerant operators, per day. 15.00 b. Wath orchestra only and with seating capacity of less than 500 persons. + 750,00 ©. With baicony and orchestra and with seating capacity of less than S00 persons 300. 00 d. With balcony and orchestra and with seating capacity from 500 to 999 persons. 1,200. 00 e- With balcony and orchestra and with seating capacity of 1,000 persons or above.. 1,500.00 tT. With Lege, balcony and orchestra... 2, 280.00 hn additional tax of one hundred (100%) percent of the amounts prescribed aboved is hereby imposed on air-conditioned theaters and cinema houses. &. Boxing Studie, auditoriums, gymnasiums, concert or similar halls or similar establishment... 450.00 Ss Boxing, wrestling or martial arts contest per exhibition...ereeeeree ee eee 150. 00 4. Kace tracks for conducting dog races = Per ANNUM. . ee eeee reese eee nena . 3,000, 00 Zz per racing day or fraction thereof... 75.00 2. Lockpits per annumessseseee 4,500. 00 per ordinary cockfight.....re. 4.90 per derby Cocktighte..sseee 15.00 Holding of international derby cockfight peaches es ee 3B, 000. 00 per international derby cockfight..... 150.00 He1ding oF local derby cockfights per day.. 1,500. 00 / 6. kace track per conducting horse races per racino! 3,000. 00/. Jainalai Frontons and/or coliseums: a. Wath seating capacity of 25,000 persons or moresseeeee eee peace ee ++ 15,000. 00 b. With seating capacity from 15,000 to 24,999 persons... peed 50 + 10,500. 00 c. With seating capacity from 5,000 to 14,999 persons... eerie oe ++ 7,500. 00 d. With seating capacity of less than 5,000 persons... pees 56 «4,500. 00 @. ber gaming on Jai-alai or fraction thereof..... 150,00 6. Urr-tracks petting stations and off-frontons Der StAtLONesseeseseeeenerene Sogeeod +141, 500, 00 (c) Un owners or operators of the following establishment AMOUNT OF TAX PER ANNUM 1. Posting of detective and security guards. 75.00 2. bolo orounds.. Bobencpoobecespoososuces Chenu) 4. Operators of Cemeteries & memorial parks: Less than two (2) has... 2 to 8 Maseeeeeeeee more than & has.... 4. Fishponds, fishpens or fish breeding grounds per hectares or traction thereof « Goudodce 10, 00 . Rice or corn mills mainly milling for other persons with total capacity per machine as follows: a. Lorn mill, not exceeding one hundred cavans per 12 hour capacity... eee eee torn mill, exceeding per 1@ hr. capacity..... ©. "Kaiskigan” not exceeding 100 cavans of palay per lé@ hr. capacity... d. “Kiskisan" exceeding 100 cavans of palay er 1g hr. capacity.a. “Uono" per je 3. “Cono" per le k. “Cone” per le 4. "Cone" per te a. “Gono” per 12 ne “Gono per de 9. "Cone" per 12 6. Cold storage and refrigeration case a. Refrigeration or cold storage unit With total cold storage capacity: (\ uver 15 uver 50 b. Rerrigeration case Less th uver 7. Lumbery, not not hrs not hee hr. to 2 cue exceeding SOO cavans of palay capacity... ++ 975.00) exceeding GOO cavans of palay capacity... pee Bg ++ 1,380.00 exceeding 700 cavans of palay CAPACILYs ce eeee ee eeee cavans of palay ++ 8,400, 0% exceeding 900 capacity... teeeeeees 3,000.00 exceeding 1000 cavans of palay 3,600. 00 CAPACITY. cece eee eeeeeeeeeee + 1,875.00 exceeding ao capacity... 1000 cavans of palay capacity... ++ 4,200, 00 AMOUNT a, 7.50 Su. Bessecenees 15.00 With an area of S00 sq.m 600. 00 Uver 15000 to" 1,800 sq.” 300, 00 ae Over 1y500 te 2)o00 sq. 1200100 Uver 000 sq. me u. Car exchanges on consignment basis only: For an enclosure of S00 sq.m. or less... enclosure of more than 500 sq.m... For an coo een en ena pate enten Se flow = Wh ler 1, 500. 00 f< 5 y, storage of flammable, combustible or explosive substance: a. Flammable Liquids Flammable liquids with flash point at 20 degrees F or below, such as gasoline and other carbon besolphide, nachta, benzol, allodin and acetone: L uver Sto 25 gals.. 7 7.50 uver 2 to 50 gals.. 20.25 0 seers 4 uver no to ) gals.. 39.75 uver 100 to 500 gals. 80. 25 uver OO to 1,000 gals.. 120. 00 aver 1,000 to 1,500 gals.. 159.75 uver 1,500 to 2,000 gals.. 200.25 uver 2,000 to 2,500 gals.. 240,00 uver 2,500 to 3,000 gals.. 320.25 Qver 3,000 to 3,500 gals.. 399.75 283 Qver 4,500 to 4,000 gals.. 480.00 uver 4,000 to 8,000 gals.. eee 600. 00 Uver 4,000 to 10, 000 gals... ver 10,000 te 50,000 gals.. : uver 50,000 to 200,000 gals... : ‘ j uver 200,000 te 500,000 gals.. : 2, 400. 00 Uver 500,000 to 1,500,000 gals.....+- 3, 200. 25, Uver 1,500,000 nals.. cguoueccdEod 3,999. 75| Fammaole liquids with flash point at above 20 denrees Fi and below 70 such as alcohol, amyl-acetate, tuluol, ethyl acetate: AMOUNT OF TAX PER ANNUM uver Sto 25 gals... 15.00 Over 25 to SO gals... 20.25 uver 30 to 100 gals... 30,00 over 100 to 500 gals... 50.25 over 500 to 1,000 gals... 80.25 Uver 1,000 to 5,000 galssc.seee 200, Uver 5,000 ta 25, 000 gals... 399. 75, Uver @8,000 to 80,000 gals... 800. 25 999.7 ver 80,000 gals. Flammable liquids with flash point of 70 F to 200 degree F, such as turpentine, thinner, prepared paints, giesel oil, fuel 011, kerosene, varnish, cleansing solvent, polishing liquids: AMOUNT TAX PER ANNUM sto 25 alee ee 7.50) 2S to BO gals... Wluver bv to 100 gals......-- uver 100 to 1,000 gals.. uver 1,000 to 5,000 gals... uver 5,000 to 10, 000 gals... ver 10,000 te 50, 000 gals.. uver $0,000 to 100,000 gals... Uver 100,000 te 500,000 gals.. tver 50,000 to 300,000 gals.. ver 300,000 gallons. : it Flammable liquids with flash point of over 200 degre F when subject to spontaneous ignition or is artifi- cially heated to a temparature equal or higher than its flash point such as petroleum oil, crude oil, a6 others: AMOUNT TAX PER ANNUM eo 7.50 20.25 60.00 120,00 + 300.00 ; 600.00 (~ \ 300.00 | 1,500, 00 over 5 te 2s uver ey to 100 uver Low to S00 uver boo to #, 000 Uver 2,000 te 10, 000 uver 10,000 te 50, G00 uver $0,000 te — 100, 000 uver 100,000 pallons.. b. Flammable gases Hcetylene, hydrogen, coal gases and other flammables in gaseous form, except liquified petroleum gas and other compressed gases: AMOUNT TAX PER ANNUM over b te 25 gals..... 7.50 over 25 to SO gals..... 12.00 over 50 to 100 pals.. 20. 25. uver 100 to 500 gals. . 60. 00° uver bOO to «O00 gals.. 120. 00° uver 2, G00 to ~—-10, 000 gals.. 300. 00 uver 10,000 to 50,000 gals. 600.00 uver 80,000 to 100,000 gals.. 300. 00 uver 100,000 gallons. 1,500, 00 fuver uver uver uver uver uver uver over uver uver uver a. Matches: uver uver uver uver uver 1,000 but not more than 5,000 ka. b,GU0 but not more than 10,000 kg. 10,000 but not more than 50,000 kg. 50, 000 kg. byrolinin: 10 to 50 50 to 200 HOO to 500 500 to 1,000 1,000 ta 3,000 3.000 to 10,000 10,000 hae ey to 100 100 to 00 HOO to 1,000 1,000 to 5,000 8.000 Ka... 4. Nitrate, Phesporous, bromine, sodium, lacrymatory properties: uver uver over over uver uver material TAX 5 to 25 25 to 100 100 to 500 SUG to 1,000 1,000 to 5,000 e000 KOeeeee = $ Q 120. 00 180, 00 225. 007 300, 00 20.25 39.75 80. 25 150. 00 300. 00 999.75 20.25 99.75 225.00 399.75, 600. 00 AMOUNT PER ANNUM 20.25 30.00 78.00 150. 00 225.00 300, 00 bhredded combustible materials such as wood shaving (kusot), waste (estopa), sisal cakum, and Sther similar combustible shaving and fine = uver uver uver uver coal, and similar combustible materials: uver 50 to 100 kg. uver 100 to 1,000 kKgeee sees 9 to 100 cur 100 to 500 cu. 500 to 1,000 cu. 1,000 to 2,500 cu, 2,800 cu. fteeee lar, yesin waxes, copra, rubber, coal, 20. 00 60.00 30.00 150. 00 225.00 bituminous90. 00 150. 00 uver 1,000 to 5, 000 kg. uver 5,000 ka. ARTICLE III. COLLECTION OF BUSINESS TAXES ec. %. Computation and Payment of Tax on Business a) (me taxes imposed herein shall be payable for every = sevarate or distinct establishment or place where business sub- ject to the tax 15 conducted and one line of business does not become exenet by being conducted with some other businesses for ‘ which such tax has been paid. The tax on business must be paid by the person conducting the same. b) In case where @ person conducts or operates two (2) or & move of the related businesses mentioned in Sec. 5 of this Code which are subject to the same rate of tax, the tax shall be pomputed on the combined total gross sales or receipts of the said two (2) or more related businesses. c) In cases where a person conducts or operates two (2) or more ct the related businesses mentioned in the aforesaid section Which are subject to different rates of tax, the gross sales or receipts or each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. sec. 10. Retirement of Busine: A business subject to tax pursuant to this code shall upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year. the difference shall be paid before the business is consid~ ered officially retired . wee. 11, Accrual of Payment.- Unless specifically provided 4 in thas ode. the taxes imposed herein shall accrue on the first day or January each year. sec. 1g. Time of Payment.-All local taxes shall be paid to the funicioal freasurer within the first twenty (20) days of January er of each subsequent quarter, as the case maybe. Sec. 14, Surcharge for Late Payment -Failure to pay the tax prescribed in tnis Code within the time required shall subject tne taxpayer to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. y vec, 14, Interest on Unpaid Tax -In addition to the sur- charge imposed herein, there shall be imposed an interest of one percent (1%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount from the date it becomes originally due until fully paid.bee. Is, Administrative Provisions— ia) Requirement. Any person who shall establish, operate o conduct anv business, trade or activity mentioned in this Code in the vlunacapality of Muntinlupa, Metro Manila, shall first obtain a Wavor’s hermit and pay the fee therefore and business tax im~ posed under this Code. omic (o> Issuance and Posting of Official Receipts. The munici- pal ireasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the differ- ent departments ot this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the andividual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer. or their duly authorized representatives. pte (c) Issuance of Invoices or Receipts. All persons , subject to the taxes on business shall, for each sale or trgsfer of merchandise or noods, or for services rendered, valued at Twenty Five Pesos (P25.00) or more at any given time, prepare and issue Sales of commercial invoices and receipts serially numbered in\ duplicate, showing among others, their names or styles if any business address. The original of each sales invoice o1 shall be issued to the purchaser or customer and th ve to be kept and preserved by the person subject to the tax. in nis place of business for a period of five (5 ine receipts or invoices issued pursuant to the require- nents or the Bureau ot Internal Revenue for determination of national anternal revenue taxes shall be sufficient for the purposes of thas Lode. Cn— a LE ‘d) Sworn Statement of Gross Receipts or Sales- Operators er businesses subject to the taxes on business shall submit a suorn statement ot the cepital investment before the start of the business operations and upon application for a mayor's Fermit to operate the business. Upon payment of the tax levied in this Hrticle, any person engaged in business subject to the business tax based on aross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the Business Permits and Licensing Uffice or his authorized representatives nay verity or assess the gross sales or receipts of the tax payer under the best available evidence upon which the tax may be based. in this case, a copy of the income tax return of the previous preceeding calendar year. She se (©) Issuance of Certification. The Business Permits and Licensing Urfice may, upon presentation of satisfactory proof that” the original official receipt has been lost, stolen or Gestrovea. issue a certification to the effect that the business tax has been paid. Indicating therein, the number of official Ceipt issued, uoon payment of a fee of Fifty Pesos (P50.00). ifs oraminel Copy or replacement copy of the Business Permit isyesuired to be displayed on @ conspicuous place in the place of business. tailure to do so, owner of business shall pay a penalty or #100, 00. (4) Transfer of Business to other Location.Any business for Which @ municipal business tax has been paid by the person con: Gucting ait may be transfered and continued in any other place “within the territorial limits of this municipality without the payment of additional tax during the period for which the payment or the tax was made. (g) Retirement of Business. 1) any person natural or juridical, subject to the tax on business under this Article shall, upon termination of the busi— ness , surrender to the Business Permits and Licensing Office the orticial receipt issued for the payment of the business tax and submit a sworn statement of the gross sales or receipts for the current year or quarter within thirty days (30) following the Closure. ny tax due shall first be paid before any business or undertaking is finally terminated. for the purposes hereof, termination shall mean that busi~ hess operations are stopped completely. Any change in ownership. management and/or name of business shall not constitute termina- tion as contemplated in this Article. Unless stated otherwise, a~ Ssumption of the business by any new owner or manager or re~ Segistrataen of the game business under a new name will only be considered by this municipality for record purposes in the course ot the renewal of the permit or license to operate the business, (i) the Business Peraits and Licensing Office shai accion every application tor termination or retirement of busi aesuen, gunn contacts Looerice uno shall go te the address of\¥) the bu ating. If the inspector finds that the business is simply placed Under a new name, manager and/or new owner, the Business Permits and Licensing Chief shall recemmend to the Mayor the disapprova: of the application for the termination or retirement of said business. Accordingly, the business continues to become liable ror the payment of all taxes, fees and charges imposed thereon aness on record to verity if at is really no longer oper under existing local tax ordinances; and Gia) In case of a new owner to whom the business was transtered by sale or other form of conveyance, said new owner rhall be iiable to pay the tax or fee for the transfer of th business te him if there is an existing ordinance prescribing such transter tax. che business 15 legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid betore the business is considered offically retired se if at as found that the retirement or termination of } Non-compliance would be reported to SEC. (a) Ine permit issued te a business retiring or terminating AtsS cperations shal! be surrendered to the Business Permits anLicensing Urricer who shall forthwith cancel the same and record such canceliation in has books. vi Death of Licens: When any individual paying a busi nese tax dies. and the business is continued by a person inter— ested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. Noa. A RG as A wec. 16. Penalty Any violation of the provisions of this urticie shall be meted by @ tine of not less than One Thousand Pesos (P1,000.00), or imprisonment of not less than One (1) month but not more than six (6) months. CHAPTER II. MISCELLANEOUS TAXES ARTICLE I. TAX ON BUSINESS OF PRINTING AND PUBLICATION bec. 1/7, Imposition of Tax There is hereby levied a tax at the vate of fifty percent (50%) of one percent (1%) of the gross annual receiats for the preceding calendar year on the business st persone engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamcniets, and other printed materials of similar nature. in the case of a newly-started business, the tax shall be five percent (5%) of one percent (1%) of the capital investment. in the succeeding year, regardless of when the business) started te operate, the tax shall be based on the gross receipts ror the preceding year, or any fraction thereof. bec. 15. Exemptions. The receipts from the printing and/or pubiashing of boeks or other reading materials prescribed by the Deot. of Education , Culture and Sports (DECS) as school texts or rererences snall be exempt from tax herein imposed. Sec. 1y, Time of Payment. The tax shall be paid to the fiunicipal Ireasurer within the first twenty (20)days of January ov OF each subsequent quarter, as the case maybe. sec. GO. Surcharge for Late Payment Failure to pay the slevied tax of time shall be subject to a surcharge of twen' five percent (25%) of the original apount of tax due, such sur- charge to be paid at the same time and in the same manner as the ta: / bec. 1. Interest on the Unpaid Taxes. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of one percent (1%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months. ff vec. ee. Penalty fny violation of the provisions of this Hntacle shall be meted by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand pesos (h2, 000.00), ar imprisonment of not less than One (1) month but pot more than Six (6) months , or both. for | » 4h LVx ' ‘s cuteuay papraoad se tyoausus uorgae.4 Aue uo fused aepuates Hutpagaud yg 404 sqdtasa4 ssauo aya Uo paseq aq TTEUS Ke9 aya ‘aqeuade 04 paguess ssautsnq 34a uaUM 40 SsaTpueiad ‘iead uepuaTeo Gurpassans ayy ut *4uam4saqut Teqtdes ayy 40 (xT) quaouad suo Jo (O3/T) UZSTqUaM|—suo pasoxa AOU TTeUs xe9 aug ‘sseutsnq paqueas ATMau eB Jo aseo ayy UT suoraotpstun€ Terucgtusaa s4t uTUatM tpaztTead uo ‘gdracad Burwosut aya uo paseq Weed uepuates Burpasaud aya tot Ssyoraonn Tenuue ssou8 ous Jo (it) queaded BuO 40 (4os) auaaued ukaatd Jo aaea eae tsarartran arrand Gurgeiado suotaeuodsos “So suosuad agentad uo xea e@ asodut Kew 4grTedrotune aya ‘mer Teroads weyzo ve weT ue Aq pequeai UoTaduaxa Aue GutpueasuatmaoN, $ { ce vaatartyan oyrgnd yo uoygeuado uo xe) estyquedg “c= “oaG 90-08 204 purssea0u, . 90°09 aa4 uotstaaadng fA 00-02 dayaras ¢ D709 @ag UoTssadadng #8 ruoue.c N 00 ‘Ot dag ataded s OAeU A 90 “oe xe, ssaurena tsmattos se ave suotaerede Qe: uo seas u9uan -ataharaa ed (OO-ORd) SO88d ASdUL Avs punoeeaday eke Wak ao et tevuuelice) ceasé teas eqtttel eRedsu suorgesadg atadat4, uo saay pue xe, 40 UoT4Tsoduy “hz ‘38S TSaTQTATZOW paqetad ua4yjo pue saTieqauaa pue sasnoy -wequtiners ‘sgaqsem ‘satuues ‘sHuomuagem ‘squetd orugaete ‘squerd aucydatay ‘skemT red oraqaata exTT SaTarrran arrand yo uotqeuado 2u3 404 paguedh ATantsnTaxa aue sastyoueUs “Ageges pue Agtunoas tauestam OFTqnd 40 4sa4aqut aug UT asodur dem suotstatpans Teo <1q1[od $31 pue queuusanob a43 se suoTatpucs pue smuaq UdNs Japun ‘suatgeuedieo uo suosuad ageatud Uodn padiegues st yatuM asa4aqut atignd yatm paqaasse ‘abatantad 10 quota e& st estyouedy (Pp) suoTyeutgsap pue uTBTuo paxts © anoyate aqeasdo Aew auty-sof-at949143 euayM | AeGBueweg = 40 UoTStA =tpans © 4es ‘y901q uo ade pueT snonGrquos e st auez (9) . +sauoz patstoads vaso auty-sos-atodotag aqeusde og uty GurmorTe ‘Teotpran€ uo Teungeu ‘uosaad © 09 asuaaty wo astyoueds buTqueso = quaumD0p © St 4tw4ad s\togeuadg aTodot4y paztscxom — (a) tea 4o4 atrqnd yesauen 2u2 03 SeoTA4ss 3uedsue43 Aepues og pageuedo qea TeeuH—oma B U3tM eTa4D4040H ¥ Wo UBD apts TaauM—aTHuTs © Yatm paaats ata -Ao4o30u © 40 pasodwoD aTatuaA B st autH 40s BTDAITUL (2) M91 40 UOT|TUTZeG “Sz ‘98g SSILITILA O17aNd 40 NOTLYYadO GNY NOTL “WYadO STOADIYL NO GSSOdWI S334 YSHLO GNU SSTHONYNS “TT STOTLYYARTICLE III, AMUSEMENT TAX ON ADMISSION sec. 6. Imposition of Tax. ~ There is hereby imposed ai amusement tax to be collected from the proprietors, lessees, or onerators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not exceeding thirty percent (sux) of the gross receipts from admission fees. vec. @/. Deduction and Withholding Tax. For purposes of computation, the tax shall first be deducted and withheld by their proorietors, lessees, or operators and paid to the Munici— pal Treasurer before the gross receipts are divided between said promoters, bookers, proprietors, lessees or operators and the dis; tributors of the cinematographic films in cases of theater ——s eee Payment of Tax. The tax shall be due and payable witht the first twenty (20) days of the month next following thay fer which is due by the proprietor, or lessee or operator Oncerned. Ihe tax shall be determined on the basis of a true and Complete return of the amount of gross receipts derived during the preceding month. Sec. @¥. Exemption. The holding of operas, concerts, dramas, “ecitals, painting and art exhibitions flower shows, musical ‘programs, literary and oratorical presentations, except pop; rock, or similar concerts shall be exempt from the payment of the ax herein imposed. The exemption shall be requested and be ‘Approved in accordance to category of purpose. Sec. 40. Penalties. If the tax is not paid within the tim tied. the taxpayer shall be subject to the surcharges, interest and penalties prescribed by this ordinance. In case of willful neniect to tile return and pay the tax within the time required, or in case of fraudulent return is filed or a false return is willfully made. the taxpayer shall be subject to a surcharge of fitty percent (SU”) of the correct amount of tax due, in addition to the interest and penalties provided by this ordinance. ARTICLE 1V. TAX ON SAND, GRAVEL AND OTHER GUARRY RESOURCES resources.— Ihere is hereby imposed a tax of ten percent (10%) tair market value in the locality per cubic meter of ordinar: stones, sand, gravel, earth, and other quarry resources, detined under the National Internal Revenue Code, as amended, extracted from public lands or from bed of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction ef the Municipality of Muntinlupa, Metro Manila. bec. G1. Imposition of Tax on Sand, Gravel and other eons ee as Sec. Se. Requirement. The permit to extract sand, gravel and other’ quarry resources shall be issued by the municipal mayer, pursuant to this revenue ordinance. 1 fu. VW SY ogySec. 33. Allocation. (he proceeds of the tax on sand, gravel and other Quarry water resources shall be distributed as follows: lL. funicapality where the sand, gravel and other quarry resources are extracted — Forty percent (40%) e. Barangay where the sand, gravel and other quarry re- ees are extracted ~ bixty percent (604) ARTICLE V. TAXES ON PEDDLERS , DELIVERY TRUCKS AND VANS: vec. 04, Imposition of Tax on Peddlers.- There is hereby imposed an annual Tixed tax on peddlers plying their trade in the municipality at tne toLlowing rates: bedelers of any article or merchandise carried in trucks or any other motor vehicle... 100.00 oy Peddlers of any article or merchandise carried in a motorized bicvele, tricvele, or other similar venieles other than those specified in (a) ABOVE. ceeeeenene eee (©) Peddlers ef any article or merchandise carried by @ person...-+ eee +50, 00 vec. 4S. Imposition of Tax on Delivery Trucks/Vans Fierra. ihere is hereby imposed an annual fixed tax for every truck, van or any vehicle used by a person or corporation or any busines: in the conduct of his business used in the delivery of his good: and other oraducts to sales outlets, or consumers, whether di rectly of indirectiy. within the Municipality in an amount as otiows : + ky Far Pucks Vans/Fierras of Businesses not located in Mun~ (a) planuracturers or producers of, or dealers in, sisriiled soirats, fermented liquors, sofdrinks, cigars and loavettes sands & aravele delivering or distributing their oroducts ta sales outlets or selling to consumer or sales curaets an puntaniupa + le wheeler Truck and above per Truck... b wheeler ta 10 Wheeler Truck per Truck 4 wheeler and below per truck ... 800. 00 300. 00 200.00 ee Fo Delivery Trucks Jans/Fierras/vehicle of Businesses located an Muntinlupa per truck . trees 100,00 bec. se. Exemption. The manufacturers, producers, wholesal~ ers. dealers. and retailers referred to in the immediately fore~ going section shallbe exempt from the tax on peddlers prescribed eisewhere an this ordanance. bec. S/. Payment of Tax. The tax prescribed in this article shail be paad to the municipal treasurer or his authorized depu~ ties on or before the twentieth (20th) day of January each year. in Case of new delivery vang/trucks entering into px used in the busingss arter January 31. The applicable tax shall ke pro-ratetne quarters AKTILLE VI. TAX ON SIGNS, SIGNBOARDS, BILLBOARDS or ADVERTISEMENTS sec. ot. ~ Imposition of tax. ‘Inere is hereby imposed a tax sions, siunbeard. billboard or advertisements, at the rates prescribed hereunder: roy oa Tax Bilipoards or signboards for advertisements of business, per square meter or fraction there— ort yingle taced. Double faced. balibeards or signe for profes~ sionals, per square meter or fraction thereots... Billboards, signs or advertisements ror business and professions, painted on anv building or structure or other wise separated or detached therefrom, ber square meter or traction thereof. navertisements by means of placards, per square meter or rraction thereof. Havertisement tor business or protes— sion by means of slides in movies pavable by owners of moviehouses per product «++ Havertisement tor business or protes~ sicn by means of film exhibition pa: able by owners or operators of movie~ houses per product ...- in addition to the taxes provided under (a) and (b) of this Section, for the use ef electric or neon lights in billboards, per square meter or frac~ tion thereot..... : 25.00 50. 00 20.00 v 1,000. 00 ‘ 2, 000. 00 = Advertisements by means of mass display of signs: Frem Lou to 280 display signs. trom #51 to S00 display signs, Frem SOL to 750 display signs. hrom u1 to 1,000 display signs. fem lh Ss From mor# than 1000 display signs 4 Tax per Gtr. | 500.00 | 730. 00 Sy | 1,000. 08 7X} 1,800. 00 ‘Ih 0. 00 Ilh) Hdvertisements by means of vehicles, balloons,kites, etc: ber day or fraction thereot..... 100, 00 ber week or traction thereof... 150. 00 2 month or traction thereot... 200. 00 (a) Auvertisements by means of promotional sales (hguse to house), per day, per person. 10, 00 oec. su. Hequayenent (a) Businesses acquiring permits for 1 SS ciuns. Sionbeards, billboards or advertisements shall be rt ee present a contract of lease and certiricate of payment of tax bald by tne Lesser at the land or space where the sign is erected is le, Sp) Lye of the space of Signboards/Billboards/Signe or advertisements snail, be utilized for social message, ~ as per & ordinance ne. 88-0d CHAPTER III. SITUS OF THE TAX see. 40. Terms and Definition. (a) Principal Office ~the head or main office of the bugines® sepearana in the pertinent documents submitted vo the Securities and Exchange Commission, or the Dept. of ivage and industry. or other appropriate agencies as the may be. Ihe municipatity or city specefically mentioned in articles of incorporation or official registration papers as beino the official address of said principal office shall considered as the situs thereot. In case there 1s a transter or relocation of the pring cipal office to another municipality er city, it shall be duty or the owner , operator or manager of the business to aiv due notice of such transter or relocation to the Mayor within| thirty (su) days atter such transfer or relocation is effected. tp) Branch or Sales Office of Principal Office- a fixed piace in the locality whieh conducts operations of the business —— s an extension of the principal office. Offices used only as: display areas of the products where no stocks or items are stored ror sale, althounh orders tor the products may be recieved there~ at. are branch or sales offices as herein contemplated. A ware~ house which accepts orders and/or issues sales invoices independ- ent of & branch witn sales office shall be considered as a sales (©) Warehouse-a building utilized for the storage of i products tor sale and trom which goods or merchandise are with~ | 4rawn tor deiaivery ta costumers or dealers, or by persons acting in behait of the busaness. @ warehouse that does not accept and/or issue sales invoices as aforementioned shall not be consicered a branch or sales office. sd) Plantation-a track ef agricultural land planted to trees oy seeuiinne nether full bearing or not, unifgraly Sapac jor seeded bv broadcast methods or normally ~h ait 35 ay heninnst oreduction. Far pureoses of this Article, inland fishing byoungs enall be considered as plantation. Un site sales of commercial quantity made in experimental tavms shail be similarly imposed the corresponding tax under litle ii, tnapter 1 of this Code and allocated in paragraph ( a ) or bee. sec. 41, Sales Allocation. sa) for purposes of collection of the taxes under Section § oy this Code, manufacturers, assemblers, repackers, brewers, dsetallers. yreetitiers and compounders of liquor, distilled } . soirits and wines, millers, producers, exporters, wholesalers, cistriburors. dealers. contractors, banks and other financial inetitutsons, and other businesses, maintaining or operating branen or Sales outset elsewhere shail record the sale in the pranch om saies outier making the sale or transaction, and the vay thereon shall accrue and shail be paid to the municipality re sucn oranch or sales outlet is located. In cases where there 12 no such branch or sales outlet in the city or municipal~ ity where the sale or transaction 1s made, the sale shall be duly ecerdes in the princapal office and the taxes due shall accrue and shall be paid to such city or municipality. tb) Ine tolsowing sales allocation shall apply to manutac-\- turers: assemblers, contractors, producers, and. exporters with Factories. provect offices, plants, and plantations in the pury bint or their business: (WN th (D Thirty percent (30%) of all sales recorded in principal office shall be taxable by the city o municipality where the principal office is located; and G2) Geventy percent (704) of all sales recorded in the principal office shall be taxable by the city 01 municipality where the factory, project office, plant, or plantation is located. \5) In case of a plantation located at a place other than \e place where the factory is located, said seventy percent ‘ mentioned in subparanranh (b) of subsection (2) above shall” be givided as tellows: (Oo bixty percent (60x) te the city or municipality CS where the factory is located; and ‘ ce) borty percent (404%) to the city or municipality where the plantation is located. sxporter on Eoneracter'nas two. (e) or more” factories,” project \Y WP 36